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Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Published by Universitas Ichsan Sidenreng Rappang
ISSN : -     EISSN : 29622301     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jeinsa : Ichsan Sidenreng Rappang Economic Journal Published by the Faculty of Economics and Business, Ichsan Sidenreng Rappang University and in collaboration with the Research Institute (LEMLIT) Ichsan Sidenreng Rappang University which focuses on publishing the results of accounting, management and digital business research that is professionally managed and published twice a year between April and Oktober to assist academics, researchers, and practitioners in disseminating their research results.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 63 Documents
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Search results for , issue "Vol 4 No 2 (2025): Hal" : 63 Documents clear
Implementasi Jual Beli di Muka dalam Perspektif Syariah pada Bank dan Lembaga Keuangan Syariah Dalimunthe, Razi Azwar Syahbudin; Dalimuth, Halimahtus Sakdiah; Hasibuan, Abdul Nasser
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.260

Abstract

Forward sale (prepaid sale) is a form of transaction that involves payment in advance for goods or services that are agreed to be delivered at a later date. In the context of Islamic finance, the concept of forward sale serves as the foundation for several contracts, one of which is murabahah, the most commonly implemented contract in Islamic banking practices. Essentially, murabahah is a sales contract in which the seller discloses the cost price of an item and adds a mutually agreed profit margin. Thus, murabahah can be viewed as a specific form of forward sale that has been adapted to comply with sharia principles  namely, the clarity of price, object, delivery time, and the absence of riba (usury) and gharar (uncertainty). This article aims to analyze the implementation of the murabahah contract from a sharia perspective in Islamic banks and financial institutions in Indonesia. The rapid growth of Islamic banking in Indonesia necessitates clarity in the concept and application of murabahah contracts to ensure compliance with Islamic law. The study employs a qualitative approach through literature review and analysis of policies and fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). The findings indicate that the practice of forward sale in the form of murabahah contracts can be implemented in accordance with sharia principles by emphasizing fairness, contract transparency, and supervision by the Sharia Supervisory Board (DPS) to ensure sharia compliance.
IMPLEMENTASI PSAK NOMOR 46 ATAS PAJAK PENGHASILAN BADAN PADA LAPORAN KEUANGAN YAYASAN DEWI NATALIA KOTA MAKASSAR Rosmayani, Rosmayani; Natalia, Dewi; Susilo, Melisa Yanuar; Utami, Dina; Sutomo, Andi
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.262

Abstract

This research was conducted by the author to determine the implementation of PSAK No. 46 on Corporate Income Tax in the financial statements of the Dewi Natalia Foundation in Makassar City. This research was conducted at the Dewi Natalia Foundation office in Makassar, a business entity engaged in education and social services. This study used a qualitative descriptive analysis method to uncover facts, circumstances, phenomena, variables, and conditions that occurred during the research period. The results indicate that the Dewi Natalia Foundation has not fully implemented PSAK No. 46 in its financial statements. In its income statement, the Dewi Natalia Foundation does not disclose or include deferred tax expense because management believes that the realization of this deferred tax is not yet certain.
TINGKAT PENGARUH STRATEGI PEMASARAN DAN KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN PADA PDAM KABUPATEN SOPPENG Muzakkir, Muzakkir; Rosdiana, Andi; Arya, Dandi; Syadaruddin, Andi; Yusri, Yusri
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.360

Abstract

This study aims to analyze the influence of marketing strategy and service quality on customer satisfaction at the Soppeng Regency Regional Water Company (PDAM). In this context, customer satisfaction is a crucial factor influencing the company's sustainability and reputation. The data used in this study are quantitative, analyzed using multiple regression using the Statistical Package for Social Science (SPSS). Primary data collection was conducted through questionnaires distributed to 60 respondents to determine the influence of each variable, both partially and simultaneously, on customer satisfaction. The results of the study indicate that a) the marketing strategy variable has a significant positive effect on customer satisfaction; b) the service quality variable also has a significant positive effect on customer satisfaction; and c) simultaneously, both variables have a positive and significant effect on customer satisfaction at the PDAM in the Botto sub-district, Lalabata District, Soppeng Regency. The results of this study indicate that to improve customer satisfaction, it is necessary to utilize social media as a more effective communication platform for interacting with customers. It is also necessary to develop a more effective and responsive customer complaints system that can respond quickly to customer complaints, provide satisfactory solutions, and support continuous improvement in service.

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