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INDONESIA
Imara: Jurnal Riset Ekonomi Islam
Published by Universitas Islam Negeri Mahmud Yunus Batusangkar
ISSN : 25990985     EISSN : 26221918     DOI : http://dx.doi.org/10.31958/imara
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Environmental Science
Imara with ISSN 2599-0985 (Print) and 2622-1918 (Online) is a journal published by the Universitas Islam Negeri Mahmud Yunus Batusangkar managed Faculty of Islamic Economics and Business UIN Mahmud Yunus Batusangkar. This is a pree-reviewed professional journal with an editorial board of scholars in the field of Economic. This journal seeks to spread research to educators throughout the world. This journal warmly welcomes the contributions of scientists and experts in the fields of Islamic Economics and Finance. Imara published twice a year, in June and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 92 Documents
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PELARANGAN RIBA DALAM PERBANKAN; IMPACT PADA TERWUJUDNYA KESEJAHTERAAN DI MASA COVID-19 Binti Nur Asiyah; Nur Azrin Yuliani; Evita Amelia; Fifin Nasiroh
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i1.2083

Abstract

The aim of prohibiting usury is to protect people who conduct mu’amalah. Indeed, Al qur’an prohibited it because it is resulted injustice. It is obviously felt in the period of Covid-19 Pandemic.  The research purpose was to analyze the problems of applying usury system in banking and to analyze the privileges of prohibiting usury system in banking. The descriptive research was used in this paper. The results show usury systems resulted gaps and injustice. Indeed, it is also caused economic instability. A solution for this problem is profit sharing. This system can bring justice and it will lead into economic equality particularly in the era of Covid-19 pandemic. Therefore, by applying Islamic economic system, the economy is more stable and social welfare can be achieved.
ANALISIS PRILAKU KONSUMSI MUSLIM PADA BULAN RAMADHAN Hareastoma Hareastoma
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i1.1423

Abstract

This study aims to analyze the patterns of Muslim consumption behaviors in the Ramadhan month around Jambi. A multiple linear regression analysis model is used to see the factors influencing the consumption behaviors. The finding shows that cultural and religiosity variables are the dominant factors influencing the pattern of Muslim consumption behaviors in the Ramadhan month. From the statistic results of SPSS verse 22, it was found the coefficient of determination (adjusted R2) obtained at 0.164. (16.4%). It reflects that 16.4% of consumption patterns influencing by the Cultural, Social, Religiusity and Psychology variables while the remaining 83.6% consumption patterns are influenced by unnecessary variables in this research.
PENGARUH FEMINISME DEWAN, GRI ADOPTION DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Kasus Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia periode 2013-2017) Muhamad Muslih; Nadya Klarisa
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i1.1499

Abstract

CSR disclosure is an important topic that proves whether the company isresponsible for economic, environmental and social factors or not. Company activities havean impact that can harm stakeholders, especially those around the company. Therefore thecompany must disclose its social activities into social responsibility reports to prove thecompany's commitment to the economy, environment and social.This study aims to analyze what factors can affect corporate social responsibilityreports. This study intends to determine whether the independent variables (board feminism,GRI adoption, and firm size) have a simultaneous or partial effect on the dependent variable(Corporate social responsibility disclosure).This study uses a population of infrastructure,utility and transportation sector companies listed on the Indonesia Stock Exchange from 2013to 2017. This research uses purposive sampling technique and obtained 8 companies with a 5-year research period, so that 40 sample data were obtained. The method of data analysis inthis study is panel data regression using software eviews 10.The results of this study state that board feminism is divided between the board ofdirectors' feminism and the boarder's feminism, the GRI adoption and the size of the companyjointly influence the disclosure of corporate CSR in the infrastructure, utilities andtransportation sectors for the period 2013-2017. Firm size has a significant negative effect onCSR disclosure. While board feminism and GRI adoption do not affect CSR disclosure.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI IDX30 PERIODE 2012-2016 Syofria Meidona
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i1.1459

Abstract

The purpose of this study is to determine the influence of corporate social responsibility disclosure and profitability on firm value in the IDX30 from 2012 until 2016. Sampel in this study amounted to 14 companies by using purposive sampling technique. The data analysis method was the multiple regresian analysis using the spss 16 program. The research result in hypothesis testing with a level og significance 5% (0,05) found that partially corporate social responsibility disclousure hasn’t significant influence on the firm value, because a level of significant 0,559 more than 0,05. While profitability has significant influence on the firm value with a significance value 0,000 < 0,05. Simultaneously corporate social responsibility disclosure and profitability has significant influence on the firm value with a significance value 0,000 < 0,05. The adjusted R2 value 0f 0,749 means that all independent variables ( corporate social responsibility disclosure and profitability) contribute 74,9% in explaining the dependent variable (firm value) and the remaining 25,1% is explained by the outside of this research variable.
PERBANDINGAN EKONOMI ADAT MINANGKABAU DENGAN EKONOMI ISLAM Yunimar Yunimar
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i1.1473

Abstract

Years Ago, the Minangkabau tribe Community in West Sumatera as the the largest matrilineal in the world, has a communal economic system based on the Minangkabau tradition with a proto-democratic system. This paper aims to analyze the comparison of traditional economies with Islamic economics. The research method is descriptive qualitative by conducting surveys and focused group discussion (FGD). The results show Minang people who obey the Islamic rules and Minang custom do not carry out the Islamic economy system. It is because the influence of social and cultural side such as the capitalist economy system. As a result, there will be less togetherness between people based on the philosophy of "Adat Basandi Sa'arak, Syarak Basandi Kitabullah".
AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI NAGARI SICINCIN KECAMATAN 2X11 ENAM LINGKUNG KABUPATEN PADANG PARIAMAN Nita Fitria; Nofrivul Nofrivul
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i1.1471

Abstract

This paper aims to study the accountability of Nagari financial management in Sicincin, 2X11 Enam Lingkung, Padang Pariaman regency in 2017. This type of research is Field Research with descriptive method. Data collection techniques in this research used interviews and collection of documents. The results showed that the government of 2X11 Enam Lingkung Nagari Sicincin of Padang Pariaman Regency had applied the principles of accountability in the management of Nagari finance in 2017. In general, accountability had begun to be implemented. However, there are still some indicators of accountability criteria that have not been implemented by the government of Nagari Sicincin.
KONVERGENSI AKUNTANSI DAN RELEVANSI NILAI INFORMASI AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Khairani Khairani
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i1.1472

Abstract

This study aims to explore the value relevance of accounting information in the period before an after the implemented of IFRS in Indonesia uses the price models. Implementation of IFRS was predicted will be increase of value relevance of accounting information. This study uses the value of accounting earnings and book value of equity as a proxy for the value relevance of accounting information. The value relevance of accounting information in the decision-making of investors as reflected in the stock price. The population of this research is a listed public company on the Indonesia Stock Exchange in the period 2009-2015. The data are choice using purposive sampling method, with the result that total sample are 45 companies.  This research analyzed using Linier Regretion, Paired-Sample T Test and significance simultant test. Results of this study indicate that the adoption of IFRS -based standards in Indonesia has been able to improve the value relevance of accounting information.
FAKTOR DETERMINAN KEPUTUSAN PEMBELIAN GENERASI Z DI SHOPEE DETERMINANT FACTORS FOR PURCHASE Z GENERATION IN SHOPEE Adzan Noor Bakri; Dini Hardianti
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i1.2093

Abstract

The purpose of this research was to describe the determinant factors influencing purchasing decision of Z generation in Shopee. The design of the research was quantitative research by conducting a survey to students of Faculty of Economics and Islamic Business, IAIN Palopo. The results showed there were several factors that influenced purchasing decision of Z generation in Shopee, namely (1) social class, (2) personality, (3) economic environment, (4) motivation, and (5) learning process.
ANALISIS PENGARUH PERTUMBUHAN EKONOMI, PENGELUARAN PEMERINTAH DAN INFLASI TERHADAP INVESTASI DI SUMATERA BARAT Novera Martilova; Amsah Hendri Doni
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i1.1996

Abstract

This research aims to analyze the effect of Economic Growth, Government Expenditures and Inflation on Investment in West Sumatra from 2001-2015. The type of this research is descriptive and associative; the data analyses used are descriptive analysis and inductive analysis. The analysis model used is the Ordinary Last Square (OLS) Method. The results of the study concluded that (1) Economic growth has a significantly positive effect on investment in West Sumatra. (2) Government Expenditures have a significant positive effect on Investment in West Sumatra. (3) Inflation has a negative significant effect on investment in West Sumatra. (4) Simultaneously, Economic Growth, Government Expenditures and Inflation have a significant effect on Investment in West Sumatra at 97.8% for the period of 2001-2015.
ANALISIS KUALITAS PELAYANAN RUMAH SAKIT ‘AISYIYAH PARIAMAN TERHADAP KEPUASAN PESERTA JKN (JAMINAN KESEHATAN NASIONAL) Zaky Mubarak Lubis; Siti Hanafiah R
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i1.2089

Abstract

This research is a quantitative study, which aims to analyze services quality to the satisfaction of inpatient JKN participants at Aisyiyah Hospital, Pariaman. This research was conducted on July to August 2019 by using a survey design. The sample was 100 patients taken by applying purposive sampling techniques. Data were analyzed through servqual method and IPA analysis. The research results showed overall services dimension, between services provided by ‘Aisyiyah Pariaman Hospital and patient expectations, shows a gap of 2,308. This score was categorized in a high group which means the service is already good. It was based on importance analysis in quadrant A (physical evidence, empathy, and guarantee); in quadrant D (a reliability dimension); and in quadrant C (a responsiveness dimension).

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