cover
Contact Name
Nil Firdaus
Contact Email
nilfirdaus@uinmybatusangkar.ac.id
Phone
+6281266691514
Journal Mail Official
jurei@uinmybatusangkar.ac.id
Editorial Address
Kampus II UIN Mahmud Yunus Batusangkar Jln. Raya Batusangkar - Padang Panjang KM. 7 Lima Kaum - Tanah Datar - Sumatera Barat Indonesia
Location
Kab. tanah datar,
Sumatera barat
INDONESIA
Imara: Jurnal Riset Ekonomi Islam
ISSN : 25990985     EISSN : 26221918     DOI : http://dx.doi.org/10.31958/imara
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.
Articles 92 Documents
KEPUTUSAN PEMBELIAN : KUALITAS PELAYANAN DAN HARGA DI Bendang Minimarket LIMA KAUM, BATUSANGKAR Khairulis Shobirin; Mirawati Mirawati; Nita Fitria; Atika Hariani
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.v4i1.2092

Abstract

The purpose of this study was to find out the influence of services quality and prices toward purchasing decisions at Bendang Minimarket, Lima Kaum, Batusangkar. This type of research was field research with descriptive methods. The results showed (1) there is a positive and significance influence of service qualities on purchasing decisions, (2) there is no influence of prices on purchasing decisions, and (3) both service qualities and prices have positive influence (70,9%) on purchasing decisions at Bendang Minimarket. While other factors (29,1%) also influence purchasing decisions.
PENGARUH KECENDRUNGAN MANAJER DALAM PENGAMBILAN KEPUTUSAN TERHADAP PAYOFF MAGNITUDE Sri Madona Shaleh; Khairul Marlin; Lasmi Yupita
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.v4i1.2082

Abstract

The research purposes were to describe empirically the evidence of manager’s tendency in making decisions on payoff magnitude, and factors influencing it. This research was conducted through experimental design. Population was 152 students of STIE “KBP” Padang registered in 2014/2015 academic year. 60 students randomly were taken as sample of the research; 30 students of accounting department as treatment group, and 30 students of management department as control group. From the research results, it can be seen a significance difference between the manager's tendency in decision making towards Payoff Magnitude, as well as the factors that influence it. The results also showed experiment group tended to be risk taker rather than control group.
PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP BIAYA OPERASIONAL PENGELOLAAN LIMBAH PADA RSUD PROF. DR. M.A. HANAFIAH SM BATUSANGKAR Elfina Yenti; Revi Candra; Rahmi Asmara Juliati
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.v4i1.2081

Abstract

This research aims to find out the application of environmental accounting to the emerging operational costs for waste management at Prof. RSUD. Dr. MA Hanafiah SM Hospital, Batusangkar. This research design was a qualitative descriptive by using Interview and documents as the techniques of collecting data. Then it was analyzed qualitatively by conducting several procedures like collecting data (documents, archives, and interview results), identifying environmental costs, proposing environmental costs budget, and writing the report of environmental costs. The results showed Prof. Dr. MA Hanafiah SM Hospital has not applied environmental accounting on its waste management. Although the hospital has good waste management, it is suggested to apply environmental accounting since it will be a reference at managing environmental costs, reporting specific and precise environmental costs, charging more accurate costs, and minimizing environmental costs. 
PENGARUH LABA BERSIH, INVESTMENT OPPORTUNITY SET, GROWTH POTENTIAL DENGAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2013-2017 Lusiana Lusiana; Indriyenni Indriyenni; Chintya Claudy
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1672

Abstract

This study aims to determine the influence of Net Income, Investment Opportunity Set, GrowthPotential with Leverage as partial and simultaneous control variables on dividend policy. This researchis classified as causal research. The population in this study were all manufacturing companies listed onthe Indonesia Stock Exchange in 2013-2017. The sample of the research was ten companies determinedby purposive sampling method. The research used secondary data obtained from www.idx.co.id. It wasanalyzed by applying panel data regression analysis. The research results obtained based on the partialtest (t test) were: (a) There is a significant effect of Net Income on dividend policy. (b) There is a significantinfluence of Investment Opportunity Set on dividend policy. (c) There is no significant influence of GrowthPotential on dividend policy. Based on the results of the research above, it is expected that the companycan increase the Investment Opportunity Set by increasing the stock market price. In term of Net Profit,it can be increased with the company's revenue and performance, while in increasing Growth Potential,it can be obtained by adding assets every year
ANALISIS PROFITABILITAS BANK UMUM SYARIAH YANG MENGGUNAKAN RASIO RETURN ON ASSET (ROA) DAN RETURN ON EQUITY (ROE) Muhammad Ash-Shiddiqy
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1659

Abstract

The purpose of this study is to understand the difference between Islamic banks' profits beforeand after interest restrictions on conventional bank deposits based on Supervision Acts No. SP-28 DKNS /OJK / 9/2014. The policies of Financial Services Authority can be measured into two profitability ratios:(1) return on assets (ROA), and (2) return on equity (ROE). There were 11 SHARIA banks in Indonesiaselected through purposive sampling technique. Secondary data were the quarterly report of the SHARIABank (six quarters), which focuses on the three quarters before and after implementing the policy. Datawere tested using hypothesis testing through paired sample t-tests with a significant level at 5% (α =0.05). The results of this study indicate that the profitability of SHARIA Banks projected by ROA and ROEhas differences before and after the conventional bank deposit interest rate.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA UNIVERSITAS ISLAM INDONESIA YOGYAKARTA DALAM PEMBELIAN HIDANGAN POKOK (PRIMARY DISH) SECARA ONLINE Rheyza Virgiawan; Luthfiana Kariim
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1660

Abstract

The research purpose is to increase gratitude for the blessings and gifts of God by means of hifzhnafsh (nurturing the soul) in the analysis of the influence of students’ decision to purchase online primarydishes from Indonesian Islamic University (UII) Yogyakarta. The research was a descriptive qualitativeapproach based on the philosophy of postpositivisme. The sampling used was purposive sampling. Therespondents taken were 64 students of the Indonesian Islamic University (UII) Yogyakarta. Data collectiontechniques were interviews or semi-structured interviews. The results of this study are priority factorsthat influence students’ decision to purchase online primary dishes at the Islamic University of Indonesia(UII) such as halal awareness, likeness, taste, price, health, curiosity, packaging, advertising, lifestyle, andfinally being followers.
ANALISIS PENGARUH DANA PIHAK KETIGA (DPK), CAPITAL ADEQUACY RATIO (CAR), DAN NON PERFOMING FINANCING (NPF) TERHADAP PEMBIAYAAN (STUDI PADA BUS DAN UUS DI INDONESIA PERIODE 2014-2018) Zuwardi Zuwardi; Hardiansyah Padli; Mohammad Aliman Shahmi
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1658

Abstract

This study aims to analyze the factors influencing financing on BUS and UUS in Indonesia. Exogenousvariables in this study are Third Party Funds (DPK), Capital Adequacy Ratio (CAR), and Non-PerformingFinancing (NPF), while endogenous variables are financing. This study used secondary data consisted monthlydata of BUS and UUS in 2014-2018. This data is taken from SHARIA banking statistics released by the OJK. Theresearch results obtained that DPK and CAR significantly and positively affect long term financing. While NPFhas no significant effect on long term financing. DPK and NPF also have a positive and significant impact onshirt term financing. Another result was CAR has no significant effect on short term financing.
PENGARUH PERAN TEKNOLOGI, ORIENTASI PASAR, PELATIHAN, DAN INFRASTRUKTUR TERHADAP KEUNGGULAN BERSAING BANK SYARIAH Himyar Pasrizal
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1671

Abstract

Management of the organizational environment becomes an important part for a companyin addition to human resource management in order to create competitive advantage. A company mustbe careful in managing its environment both internal and external environment. Internal environmentalfactors such as the ability of human resources, financial capabilities, the role of technology, and marketorientation. While some of the company's external environmental factors include infrastructure supportand training. Changes in the environment are adapted by companies by formulating corporate strategiesand creating competitive advantage. Therefore, Islamic banks in the face of competition from financialinstitutions, especially with conventional banks, must be able to manage the environment professionally.Management of the technological environment, market orientation, and professional training atIslamic banks will be able to increase the competitive advantage of Islamic banks themselves. While themanagement of infrastructure is not a special concern for Islamic banks because it does not have animpact on competitive advantage.
PENGARUH PROFESIONALISME, INDEPENDENSI, ETIKA PROFESI, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN, TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PADANG DAN MEDAN Mega Rahmi
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1654

Abstract

This study aims to determine the effect of professionalism, independence, professionalethics, organizational culture and leadership style of the performance auditor. This type of research isquantitative. The population is all auditors working on a public accounting firm in Padang and Medanincorporated in the Institute of Certified Public Accountants Indonesia totaling 29 public accountingfirm of 98 respondents. Source data used are primary data from questionnaires. Data analysis techniqueusing the measurement model, the structural model and the independent samples t-test. Analysis ofdata using SmartPLS program version 3 and SPSS version 16.The results of this study indicate that theprofessionalism, independence, professional ethics, organizational culture and leadership style affectthe performance of auditors.
PENGUNGKAPAN PEMANFAATAN DANA CORPORATE SOCIAL RESPONSIBILITY UNTUK PENCAPAIAN MAQASHID SYARIAH PADA PT. PLN PERSERO Efri Syamsul Bahri; Siti Humairoh; Ahmad Bisyri Syakur; Rianti Pratiwi
Imara: JURNAL RISET EKONOMI ISLAM Vol 4, No 2 (2020): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v4i2.2242

Abstract

Research on disclosure of Corporate Social Responsibility (CSR) in relation to Maqashid Sharia in State-Owned Enterprises (BUMN) is still rarely conducted, even though the contribution of BUMN has been felt by the community for its benefits and Maslahah. This research aims to describe disclosure of the use of corporate CSR funds in achieving Maqashid Syariah. The research method uses qualitative and descriptive approaches. The technique of data collection are interviews, observation, and literature study. The data validity was done by triangulation. This research uses CSR program data in 2018. The results show that PT. PLN Persero uses CSR Funds contibuted to the achievement of Maqashid Syariah. CSR funds are allocated for five aspects of Maqashid Syariah, namely: protecting religion (hifdz inen), protecting life (hifdz nafs), protecting intelligence (hifdz aql), protecting children (hifdz nasl), and protecting property (hifdz maal). Based on this disclosure, the use of CSR funds for the achievement of the largest Sharia Maqashid is allocated for the aspect of protection of offspring (hifdz nasl). The allocation of CSR funds is IDR 34,168,729,546, or 26.93%. Meanwhile, the smallest amount of funds in the aspect of religious protection (hifdz in) is Rp. 18,046,879,497 or 14.22%. From this research, new insights are obtained about the contribution of CSR Funds to the achievement of Maqashi Syariah. Therefore, further research is needed to measure the effect of CSR funds on the achievement of Maqashid Syariah using other methods. In addition, further research can add data over several years and add the number of objects to several other state-owned companies.

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