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Al Rikaz : Jurnal Ekonomi Syariah
Published by Institut Agama Islam Negeri Parepare
ISSN : -     EISSN : 29865999     DOI : https://doi.org/10.35905/alrikaz
Core Subject : Economy,
Economics, Econometrics & Finance
Al Rikaz : Jurnal Ekonomi Syariah, published by Study Program of Sharia Economics IAIN Parepare since 2022. The subject covers textual and fieldwork studies with various perspectives of Islamic economics, Islamic public finance, Islamic finance, Islamic accounting, Islamic business ethics, Islamic banking, Islamic insurance, Islamic economic thoughts, Islamic human resource management, Islamic microfinance, Islamic development economics, Islamic monetary economics, Islamic fiscal economics, Islamic capital market, and other relevant themes. With articles written in Indonesian and with the fair procedure of peer-review, Al Rikaz publishing researches and studies pertinent to Islamic finance and economics with various dimensions and approaches.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 35 Documents
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Kontribusi Pajak Rumah Makan terhadap Peningkatan Pendapatan Asli Daerah Kota Parepare (Analisis Ekonomi Islam) Amalia Anindita Jufri; Soumena, Moh. Yasin; Rukiah; Wulandari, Kurnia Tri Wulandari; Putra, Muamar Adi; Adiyaswari, Achwani
Al Rikaz: Jurnal Ekonomi Syariah Vol 1 No 1 (2022): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v1i2.6397

Abstract

The objective of this study is to examine how the implementation of the restaurant tax collection system, the barriers encountered in its execution, and the subsequent utilization of the collected funds have contributed to the increase in local revenue in the city of Parepare. This research employs a qualitative methodology with a descriptive approach, utilizing both primary and secondary data sources. Data collection methods encompass observation, interviews, and documentation. The analysis involves data reduction, presentation, and drawing conclusions. The findings of this study indicate the following: 1) The execution of the restaurant tax collection system by the Regional Finance Agency of Parepare City adheres to the government regulations stipulated in the Republic of Indonesia number 55 of 2016 and PERWALI number 39 of 2020. These regulations are aligned with the principle of maslahah. 2) Challenges in restaurant tax collection primarily arise from taxpayer dishonesty in calculating, depositing, and reporting taxes. Additionally, instances of negligence among tax collectors are observed, contradicting the essential principles of honesty and trustworthiness within Islamic economics. 3) The revenue generated through restaurant tax collection is directed towards community support and regional development, conforming to Islamic economic principles, particularly the concept of maslahah. This contribution constitutes 2.75% of the total. In summary, this study underscores the significance of the restaurant tax collection system's adherence to legal regulations and ethical standards. Despite challenges, the resulting revenue contributes to community welfare and regional growth, in alignment with the principles of Islamic economics.
Pengelolaan Usaha Tiram Dalam Meningkatkan Ekonomi Keluarga Di Lajari Kabupaten Barru (Analisis Ekonomi Islam) Nugroho, Muhammad Dandi; Muhammadun, Muzdalifah; Hamang, M. Nasri; Addury, Multazam Mansyur
Al Rikaz: Jurnal Ekonomi Syariah Vol 1 No 1 (2022): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v1i2.6398

Abstract

This research investigates the impact of oyster business management on improving the economic conditions of families in Lajari, Barru district, through the lens of Islamic economics. The study has three primary objectives: firstly, to assess the economic status of families in Lajari, Barru district; secondly, to analyze the contributing factors to the success of oyster business management in enhancing the family economy in the area; and thirdly, to explore the implementation of oyster business management in light of Islamic economic principles. Employing a qualitative research approach with a descriptive method, the study utilizes observation, interviews, and documentation as data collection techniques, drawing information from interviews with oyster business practitioners. The findings reveal several noteworthy aspects. First, the establishment of grilled oyster enterprises has positively impacted the economic conditions of families in the locality, leading to an indirect increase in their income. Second, the success of the grilled oyster business can be attributed to effective sales promotion, marketing strategies, and responsiveness to consumer demands, allowing the business to sustain and thrive over time. Third, oyster entrepreneurs exhibit appropriate business practices, prioritizing the common interests of the family without causing harm to others, and aligning their actions with Islamic principles in both income generation and management.
Sistem Pengelolaan Bantuan Langsung Tunai (BLT) dalam Pemenuhan Kebutuhan Masyarakat yang Terdampak Covid 19 di Desa Sali-Sali Kabupaten Pinrang (Analisis Ekonomi Syariah) Usbala, Aminuddin; Muhammadun, Muzdalifah; Hannani; Ghasali, Ihsan
Al Rikaz: Jurnal Ekonomi Syariah Vol 1 No 1 (2022): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v1i2.6399

Abstract

Dampak yang ditimbulkan oleh pandemi Covid-19 adalah perekonomian yang tidak berjalan semestinya. Di Indonesia, akibat pandemi ini perekonomian masyarakat menjadi menurun, Program Bantuan Langsung Tunai (BLT) dana desa yang sebenarnya diperuntukkan bagi pembangunan dan pengembangan desa, dialihkan menjadi dana bantuan tunai yang dinamakan dengan Bantuan Langsung Tunai (BLT) Dana Desa. Tujuan Penelitian ini adalah untuk mengetahui bagaimana pengelolaan bantuan langsung tunai (BLT) berimplikasi terhadap pemenuhan kebutuhan masyarakat yang terdampak Covid-19 di Desa Sali Sali menurut prinsip ekonomi syariah. Penelitian ini menggunakan pendekatan Kualitatif. Faktor-faktor yang mengakibatkan pengelolaan BLT tidak berjalan semestinya, yaitu peraturan pemerintah pusat yang tidak membolehkan masyarakat yang telah terdata data terpadu kesejahteraan sosial (DTKS) menerima bantuan langsung tunai (BLT) dari dana desa, penyesuaian data dan waktu yang terbatas, kondisi geografis di Desa Sali Sali, manajemen dana desa dan kurangnya pemahaman masyarakat mengenai beragamnya bantuan di masa pandemi Covid-19. (3) Pengelolaan bantuan langsung tunai di Desa Sali Sali di tinjau dari prinsip ekonomi syariah telah menerapkan beberapa prinsip yang sesuai. Pengelola telah Amanah dalam mengelola dana dengan data, jujur dan adil dalam menyalurkan bantuan meski tidak mempertimbangkan kemashlahatan karena menaati peraturan yang telah ditetapkan oleh pemerintah pusat.
Pengaruh Diskon Terhadap Peningkatan Impulse Buying Pembeli di Toko Sejahtera Kota Parepare Arliny, Adinda; Muhammadun, Muzdalifah; Rusnaena; Pangestu, Dian Resky
Al Rikaz: Jurnal Ekonomi Syariah Vol 1 No 1 (2022): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v1i2.6406

Abstract

This study aims to investigate the effectiveness of discounts on impulse buying at the Sejahtera Store in Kota Parepare. Additionally, the research aims to explore the magnitude of the impulse buying rate at the Prosperous Store in Parepare City and to establish a positive and significant relationship between discount provisions and impulse buying. The research employs a descriptive quantitative method and is conducted at the Sejahtera Store in Parepare City over a period of 31 days. Data collection is carried out using questionnaires, with a sample size of 100 individuals selected from a total population of 12,900. Data analysis includes the utilization of the One Sample T-test, Pearson product-moment correlation test, simple linear regression test, and determination coefficient test. The study findings demonstrate a significant impact of discounts on impulse buying behavior. The test results reveal a positive and statistically significant relationship between discounts and impulse buying at the Prosperous Store in Parepare City. The discounts' influence on impulse buying is estimated to be around 40.3%, while the remaining 59.7% of impulse buying is influenced by factors not examined in this study. In conclusion, the research highlights the importance of discounts in driving impulse buying behavior and provides valuable insights for retailers to optimize their marketing strategies effectively.
Distribusi Pendapatan Masyarakat Nelayan Pajaele Berdasarkan Ekonomi Islam Wijaya, Adi Wijaya; Zubair, Muhammad Kamal; Rusnaena; Wahyu, Andi Rio Makkulau
Al Rikaz: Jurnal Ekonomi Syariah Vol 1 No 1 (2022): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v1i2.6420

Abstract

This research paper investigates the income distribution practices and conducts an Islamic economic analysis within the Pajalele Fishermen's Community. The study aims to explore how assets, whether privately or publicly owned, are fairly distributed to deserving recipients in alignment with Islamic economic principles, ultimately promoting societal welfare. A qualitative descriptive approach was adopted, and data was gathered through observations, interviews, and documentation. Data analysis involved data reduction, data presentation, and data verification. The research findings reveal several key insights: First, the income distribution mechanism within the Pajalele Fishermen's Community involves the sale of fish to meet daily needs, with catches being distributed to markets in the Lembang area. Moreover, fishing communities' income sources are diversified beyond marine products, encompassing other business activities. Second, the Islamic economic analysis highlights that while income distribution partially adheres to Islamic principles, there are certain aspects, particularly income derived from selling fish, that may not fully align with these principles. Nevertheless, the distribution activities demonstrate an altruistic approach and prioritize the welfare of others. Third, the mechanism of fisherman's catch distribution involves the cooperation of small boat fishermen, who pass on the catch from big boat fishermen to collectors, facilitating further distribution to fish sellers operating in the Lembang area.
Sistem Pungutan Denda Pajak Kendaraan Bermotor di Kantor Samsat Parepare (Persepktif Ekonomi Islam) Kurniawan, Andis; Semaun, Syahriyah; Arqam
Al Rikaz: Jurnal Ekonomi Syariah Vol 1 No 2 (2023): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v2i1.6317

Abstract

This study aims to find out how the mechanism for collecting motor vehicle tax fines at the Samsat Office in Parepare city and to find out how the Islamic economic review of the collection of motor vehicle tax fines at the Samsat Office in Parepare city. The subject matter is then broken down into several sub-problems or research questions, namely how the Parepare Samsat Office determines the amount of motorized vehicle tax for each vehicle, whether all vehicles registered as taxpayers comply with paying taxes, and how to determine tax penalties for late paying. This type of research is qualitative with the approach used is a sociological and economic approach. The data sources for this research are primary data obtained from the Parepare Samsat Office and interviews as well as secondary data from library research. Furthermore, the data collection method was carried out by interviews and documentation for further analysis by reducing data, presenting data, and drawing conclusions. The results of this study indicate that the flow of payment of tax fines at the Parepare Samsat Office is in accordance with the provisions as it should be. In addition, the tax fines used at the Parepare Samsat Office on motorized vehicles are in accordance with the South Sulawesi Governor's Decree, but the tax penalty rules are not in accordance with the principles of Islamic Economics, namely the principle of justice.
Simbiosis Mutualisme: Hukum Islam dan Perbankan Syariah Arifin, Asriadi; Abubakar, Achmad; Haddade, Hasyim; Ramadhani, Syamsinar
Al Rikaz: Jurnal Ekonomi Syariah Vol 1 No 2 (2023): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v2i1.6448

Abstract

Studies that formulate sharia banking and Islamic law in force in Indonesia have never been studied before, so researchers are currently giving the term symbiosis of mutualism because between sharia banking and Islamic law provide mutual benefits. This library research is a research whose data comes from library sources, namely literature review through library research. The main reference sources in research are adapted from various experts who talk about banking, including: Thamrin Abdullah & Francis Tantri in his book "Banks and Financial Institutions”, Herry Sutanto & Khaerul Umam in his book "Islamic Bank Marketing Management", Muhammad, in his book "Sharia Bank Management” Thamrin Abdullah and Francis Tantri in his book "Banks and Financial Institutions, and Muhammad in his book "Sharia Financing Management”. In addition, it also uses secondary references that are adapted by researchers from various relevant scientific studies. The results show that the principles of Islamic law governing the operations of Islamic banks ethically and morally help Islamic banks to minimize financial risks and ensure fair and balanced transactions. By adhering to these foundations, Islamic banking can avoid bankruptcy risk, maintain its financial stability, and generate halal and blessed profits. Therefore, Islamic law is very important for the sustainability of Islamic banking as a financial instrument that focuses on the application of Islamic law and principles.
Pasar Lakessi: Antara Persaingan dan Etika Anjasari, Armita; Muhammad Kamal Zubair; Muhammad Satar; Muzdalifah Muhammadun; Adhitia Pahlawan Putra
Al Rikaz: Jurnal Ekonomi Syariah Vol 1 No 2 (2023): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v2i1.6457

Abstract

This article aims to reveal the relationship between ethics and competition in the Lakessi Market and identify what business strategies have been implemented as well as construct competitive strategies for traders to prioritize Islamic business ethics. This research method uses qualitative research methods. This type of research is field research (Field Research). Data collection techniques used are observation, interviews, and documentation. The technique used in analyzing the data is by means of data reduction, data display and drawing conclusions. The results of this study indicate that the strategy of competitive advantage for food traders that occurs in the Lakessi Market has objects in the competitive advantage strategy, namely: prices that are suitable for buyers, quality products and good packaging and service. However, in being fair, there are still basic food sellers who cheat in measuring quantities that can harm the buyer. Then in the review of Islamic business ethics on the strategy of competitive advantage for food traders in the Lakessi Market includes 5 principles, namely monotheism, justice, truth, free will and responsibility. From this principle, most of the trading activities in a competitive advantage strategy carried out by basic food traders are in accordance with Islamic business ethics, although there are still some basic food traders who practice unfair trading methods that conflict with Islamic business ethics, namely cheating in terms of weighing scales. to the detriment of the buyer.
Pengaruh Biaya Produksi terhadap Pendapatan Petani Jagung Desa Benteng Paremba Pinrang (Analisis Ekonomi Islam) Putri, Winda Reskiyan; Firman; Semaun, Syahriyah
Al Rikaz: Jurnal Ekonomi Syariah Vol 1 No 2 (2023): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine how much Production Costs in Benteng Paremba Pinrang Village, how good the income of corn farmers in Benteng Paremba Pinrang Village, the relationship of Production Costs to the Income of Corn Farmers in Benteng Paremba Pinrang Village, and the Effect of Production Costs on the Income of Corn Farmers in Benteng Paremba Pinrang Village. This research is quantitative research with simple linear regression method. The data sources used are primary data in the form of observation results, interviews, and secondary data including documents and archives of Benteng Paremba village. The method used to test the hypothesis is using one sample t-test, product moment correlation test, heteroscedasticity test, normality test, autocorrelation test, linearity test, and determination test. The amount of costs incurred by corn farmers is IDR 4,870,934. Thus the income of corn farmers in Benteng Paremba Pinrang Village is good in taking production costs because it can be concluded that the income of corn farmers in Benteng Paremba Pinrang Village is in the good category, which is in the classification score of 68.01% - 84.00%. The test value results also found that there is a positive and significant relationship between Production Costs and Corn Farmer Income. Testing the coefficient of determination obtained 13.6% of production costs affect the income of corn farmers it means weak and the remaining 86.4% is influenced by other factors or not discussed in this study.
Perencanaan Peningkatan Kualitas SDM dalam Upaya Pengembangan UMKM Umi Latifah; Husnurrosyidah; Wulandari Dyah Suryanti
Al Rikaz: Jurnal Ekonomi Syariah Vol 2 No 1 (2023): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v2i2.6694

Abstract

This study aims to carry out a systematic review of planning to improve the quality of appropriate human resources in an effort to develop MSMEs in Pati Regency where quality human resources will be able to generate ideas, creativity, leadership skills and the courage to open up potential opportunities for MSMEs. This research uses descriptive qualitative research with snowball sampling method. The results of the study indicate that there are problems faced by business actors in the Micro, Small and Medium Enterprises cluster in Pati Regency, including aspects of capital, production, technology, marketing, human resources, bureaucracy, facilities and infrastructure, as well as social and economic aspects. In addition, the right strategy for developing. MSMEs in Pati Regency is the SO (Growth) Strategy. SO (Growth) strategy is a strategy that utilizes existing strengths to increase competitive advantage. MSMEs need to take more advantage of access to capital through related agencies such as Regional Innovation SIPENCAR (Synergy of Planning Assistance Through Clusters). SIPENCAR Bappeda oversees and ensures that from a planning standpoint, in the synergy of OPD planning assistance, the main tasks and functions overlap with MSME assistance. So that the OPD as mentioned above allocates its budget in planning documents to assist and facilitate MSMEs hoping that MSMEs can upgrade so that they can improve the people's economy.

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