cover
Contact Name
Rudi Abdullah
Contact Email
info@azramediaindonesia.com
Phone
+6285277555155
Journal Mail Official
rudiazra9140@gmail.com
Editorial Address
Jl. Kijang Perumnas Poasia Blok B 31, Kelurahan Rahandouna. Kecamatan Poasia. Kota Kendari. Sulawesi Tenggara
Location
Kota kendari,
Sulawesi tenggara
INDONESIA
JISEF : Journal Of International Sharia Economics And Financial
ISSN : -     EISSN : 28295226     DOI : -
JISEF : Journal Of International Sharia Economics and Financial e-ISSN : 2829-5226 (Online) is an electronic scientific journal published online twice (May and November) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JISEF : Journal Of International Sharia Economics and Financial focuses related on various themes, topics and aspects of Management including (but not limited) to the following topics: Sharia Economics : Islamic Banking and Finance, Islamic financial planning, Islamic SMEs and microfinance, Islamic financial technology, Islamic social funds and crowdfunding, Islamic monetary and fiscal policy, Islamic development economics, Islamic economics thought, Islamic international economics, Islamic business modeling, Islamic consumer behavior, Islamic marketing strategy, Islamic investment and portfolio, Islamic international business, Islamic research and technology commercialization, Zakat and waqf, Halal industry, Other related topics. Financial : Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory, Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship and Ethics, Public Sector Accounting, Taxation, Financial Accounting, Management Accounting
Articles 65 Documents
ANALISIS KINERJA PENDAPATAN ASLI DAERAH YANG DIKAITKAN DENGAN BELANJA DAERAH PADA PEMERINTAHAN KOTA BAUBAU TAHUN ANGGARAN 2017-2021 Abdullah, Rudi
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 01 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i01.124

Abstract

The purpose of this study is to measure the performance of local revenue (PAD) which is associated with the regional expenditure gang of the Baubau City government based on the results of the calculation of the independence ratio, effectiveness ratio, compatibility ratio, and efficiency ratio, during the 2017-2021 fiscal year. quantitative data, quantitative data is data that is measured on a numerical scale, quantitative data in this study is a report on the realization of the Baubau City APBD for the 2017-2021 fiscal year. The data from this study is based on secondary data sources, secondary data is a source of research data obtained through intermediary media or through indirectly in the form of books, records, existing evidence or archives that have been published in general, in this study secondary data in the form of data (PAD) and regional expenditures. The analytical method used is descriptive analysis method using financial ratio analysis.
ANALISIS SEKTOR EKONOMI POTENSIAL DI KOTA BAUBAU DENGAN MENGGUNAKAN PENDEKATAN BCG Rahman, Rajab Abdul
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 01 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i01.125

Abstract

The research objective is to analyze potential economic sectors in Baubau City through the BCG approach. This type of research is a descriptive research method with a quantitative approach. The type of data in this study is secondary data, namely data obtained through reference books, newspapers, journals and other documentation related to the focus discussed in this study. Data sources used in this study are the Central Statistics Agency (BPS) and the Baubau City GRDP 2013-2017. The analytical tool used in this study is LQ analysis. Next, after the shift share analysis is done, the last step using the Boston Consulting Group (BCG) method is a private management consulting company based in Boston. Boston Consulting Group is a company engaged in the development of market share. BCG was developed and popularized first by a leading management consultant. The results showed that the leading sectors to be developed in Baubau City using LQ analysis obtained results, namely: Agriculture, Trade, restaurants and hotels, Transportation and Communications and Services, were 4 potential sectors
ANALISIS SWOT DALAM MENGEMBANGKAN UNIT USAHA PADA KOPERASI SYARIAH Latifah, Eny; Auliyah, Lutfi; Al-Busthomi, Yazid; Azizah, Lailiyatul
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 02 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i02.340

Abstract

The purpose of this study was to determine the development of existing business units in the sharia cooperative BMT Sunan Drajat by using SWOT analysis. The research method used is descriptive qualitative using data analysis that combines data triangulation to get results that are in accordance with reality. The results showed that the development of business units in the sharia cooperative of BMT Sunan Drajat included: Department Store, Garam Samudera, Laundry, Printing, Book & Photocopy Stores, Putra Putri Canteen, Sunan Drajat Islamic Boarding School Cooperative. Its strength is the strong collaboration between stakeholders, students, alumni and the community around Sunan Drajat, which has relatively cheap prices in each business unit, both goods and services provided. Threats faced are competitors who have digitization facilities and market share that has expanded first. The weakness in the development of business units is the lack of available resources that can be relied on as a whole so that in its implementation it is less than optimal, unable to keep up with existing technological advances so that it is less than optimal in the production process of goods and services.
AKUNTANSI SYARIAH UNTUK PRODUK WADIAH YAD DHAMANAH PADA KOPERASI SYARIAH KSPPS BINA SYARIAH UMMAH BANJARWATI PACIRAN LAMONGAN Abdillaika Martiwi, Wanala; Nur Rohmawati, Ismy Tsaniyah; Mamdukh, Muhammad; Nabila Putri, Primadia; Latifah, Eny
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 02 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i02.344

Abstract

The purpose of this study was to determine sharia accounting practices for Wadiah Yad Dhamanah  products for savings products at KSPPS Bina Syariah Ummah Banjarwati Paciran Lamongan. The research method is descriptive qualitative method using triangulation data analysis by combining documentation, observation and interview instruments. The results of this study show the application of savings products that use the principle of Wadiah Yad Dhamanah  at KSPPS Bina Syariah Ummah. The application of wadiah products using names includes: Sitakwa, Simpendik (education savings), Siharoh (Hajj and Umrah savings), Sihara (holiday savings), sitabah (sacrificial savings and savings, and futures welfare savings. Services provided by KSPPS Bina Sharia Ummah for products that use the principle of Wadiah Yad Dhamanah  is to provide savings facilities that can be withdrawn at any time needed and are still within relatively easy reach.
FUNDRAISING SERTA PENDISTRIBUSIAN PAJAK DAN ZAKAT DI INDONESIA Latifah, Eny; Suroso, Suroso; Prastya, Donny
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 02 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i02.491

Abstract

The purpose of this study is to determine the role of zakat in the economic sphere, especially in fundraising and distribution. The research method used is library research by combining data sources from books and reports on previous research results. The result of this research is that tax fundraising can be seen from the performance of tax officers in carrying out their duties in ensuring that taxpayers fulfill their tax obligations while fundraising zakat comes from 5 groups of obligatory zakat whether issued for zakat fitrah or zakat maal. We can know the distribution of taxes from the taxes collected from the income received by each taxpayer, which will be used and managed by the government for the development of areas in need, while the distribution of zakat through institutions such as BAZNAS, LAZ, LAZISMU, LAZINU and others to be given to mustahik zakat taking into account the provisions of Islamic sharia both from the terms and pillars that exist.
ANALISIS NILAI JUAL OBJEK PAJAK DAN IMPLIKASINYA TERHADAP PAJAK BUMI DAN BANGUNAN (PBB) DI KECAMATAN BETOAMBARI KOTA BAUBAU Pardana, Deki
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 02 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i02.557

Abstract

This research was conducted at the Baubau City Regional Finance, Asset and Revenue Agency, Southeast Sulawesi Province. The population in this study is the entire sale value of the tax object in Betoambari sub-district. The sample in this study were all villages in Betoambari sub-district, namely Sulaa village, Lipu village, Katobengke village, Labalawa village and Waborobo village. Data analysis in this study uses qualitative data analysis, where data is presented in the form of a Numeric scale (numbers) for example, data on the List of Determination of the Selling Value of Tax Objects (NJOP). Based on the results of research on the determination of the selling value of tax objects (NJOP) in five villages, namely the receipt of land and building tax obtained that the first PBB revenue is in the sulaa village with a total value of Rp. 952,394,544. The second is in the katobengke village with a total value of Rp. 556,270,502. Third, is the lipu village with a total value of Rp. 271,057,874. Furthermore, the waborobo village amounted to Rp. 45,077,786. and the labalawa village amounted to Rp. 39,575,965. Then the total accumulated PBB tax revenue of Betoambari Sub-district during 2015-2017 amounted to Rp. 1,864,376,671.
MANAJEMEN KEUANGAN SYARIAH: PERAN SAKINAH FINANCE Latifah, Eny; Abdullah, Rudi
JISEF : Journal Of International Sharia Economics And Financial Vol 1 No 02 (2022): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v1i02.1127

Abstract

The aim of this research is to determine sharia financial management in the sakinah finance model which includes: Income Management, Needs Management, Dream/Desire Management, Surplus/Deficit Management, and Contingency Management in fulfilling sharia maqashid. The research method used is descriptive with a library approach. The results of the research are sharuag financial management using the sakinah finance model in meeting daily needs through family financial management which is dominated by mothers. The role of sakinah finance in fulfilling maqoshid sharia for society can be seen from: (1) as a controller of household expenditure including: education, health, investment and Zakat Infaq Sadaqoh (2) As an evaluation in managing family finances to avoid waste and extravagance. (3) As a good and careful financial planner in meeting the needs of family members.
PRESPEKTIF MAQASHID SYARIAH : PERAN EKONOMI HIJAU DAN BIRU DALAM MEWUJUDKAN SUSTAINABLE DEVELOPMENT GOALS Latifah, Eny; Abdullah, Rudi
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 01 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v2i01.1128

Abstract

Economic governance manages by maintaining and maintaining the use of the environment in a green economy and blue economy which will encourage the government to realize the sustainable development of a country. Research using a descriptive method of this type of literature has the aim of knowing the role of the green and blue economy in realizing sustainable development. The results of the study show that the role of the green and blue economy in realizing sustainable development is (1) realizing community welfare through the approach of partnership, institutional, fisheries and tourism, and entrepreneurship aspects; (2) reducing poverty, carbon dioxide emissions, and ecosystem degradation; (3) increasing human well-being and reducing inequality through activities that do not expose future generations to significant environmental risks and ecological scarcity; (4) "conservation" and "restoration" efforts to preserve the environment with a perspective based on Maqashid Al-shariah to achieve benefit in this world and the hereafter; (5) A green and blue economy capable of strengthening sustainable development as an effort to support national economic resilience.
PERSPEKTIF EKONOMI ISLAM ATAS PERILAKU KONSUMTIF Jami’uswaniyah, Siti Nur; Latifah, Eny
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 01 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v2i01.1135

Abstract

The purpose of this study was to determine the Islamic economic perspective on consumptive behaviour for students Islamic boarding school. This research method is qualitative descriptive with the type of case study. The results of the research are the consumptive behaviour of female students of Tarbiyatut Tholabah Islamic Boarding School in the perspective of Islamic economics is in accordance with the principles of Islamic economics, namely the principle of justice, the principle of cleanliness, the principle of simplicity, the principle of generosity, and the principle of morality. First, female students in consuming everything always consider its halal, female students also share and maintain mutual harmony among female students. Second, female students in maintaining cleanliness well. Third, female students in their consumptive activities have not been able to apply simplicity, because there are still female students who like to wear branded clothes. As for food, they still often deliv food from outside, because of the temptation of friends. Fourth, female students have a generous helping nature, when there are friends who have not been sent money by their parents, they lend them, share food with each other. Fifth, female students have made rules of order and obligations for female students in the boarding school.
ESENSI AKUNTANSI SYARIAH DI LEMBAGA KEUANGAN SYARIAH DI INDONESIA Ilman Huda, Moh Afthon; Latifah, Eny
JISEF : Journal Of International Sharia Economics And Financial Vol 2 No 01 (2023): JISEF : Journal Of International Sharia Economics And Financial
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jisef.v2i01.1136

Abstract

Sharia financial institutions in Indonesia are growing rapidly in line with increasing public awareness of the importance of financial management in accordance with sharia principles. Sharia accounting is very important in sharia financial institutions, because sharia accounting plays an important role in maintaining compliance with sharia principles and ensuring that financial transactions are carried out in accordance with sharia principles. The essence of sharia accounting in sharia financial institutions in Indonesia includes sharia principles, Avoid riba, gharar, maysir and muamalah which are haram in every financial transaction. Apart from that, sharia accounting must follow sharia accounting standards set by the Indonesian Accountants Association (IAI). Several things that need to be considered in implementing sharia accounting in sharia financial institutions in Indonesia are the use of information systems, implementation of PSAK, supervision and employee training.