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IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
ISSN : 23033568     EISSN : 26848228     DOI : https://doi.org/10.46367/iqtishaduna
Core Subject : Economy,
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita was published in print and online by LPPM ISNJ Bengkalis. IQTISHADUNA is expected to be able to add economic insights, especially Islamic economics for academics, practitioners, researchers, policymakers (regulators), and other parties who are interested in developing economics knowledge and practice. IQTISHADUNA accepts written contributions from various parties through field research. IQTISHADUNA contains research results about economics, especially Islamic economics. The main focuses of IQTISHADUNA include Economics, Islamic Economics, Islamic Financial Institutions, Accounting, Finance, Islamic Banking and Management, Public Sector Management, Zakat, Infaq, Sadaqah, Waqf, Inheritance, Corporate Governance, Sustainability Reporting, Ethics and Professionalism, Business, Business Management, Sharia Business Management, e-Commerce, Capital Markets and Investment, Taxation, Financial Management, Sharia Financial Management, Economic Law and Sharia Economic Law.
Articles 253 Documents
Mengenal Bisnis Yang Tak Kenal Rugi Dalam Perspektif Islam Sukma Mehilda
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 9 No 2 (2020): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v9i2.236

Abstract

This paper aims to discuss the concept of business in Islamic review. In Islamic teachings, Allah guarantees sustenance for his creatures. This belief in assurance is what encourages business people to keep trying even though they have failed repeatedly. This treasure is also believed to be a deposit from God which must be treated as a means to achieve the common good. In describing the relationship between man and God, it turns out that the Al-Quran uses many terms commonly used in the business world. The key to success in business is faith as a foundation in righteous deeds. The higher the success achieved, the greater the responsibility and benefits that are carried out.
Kebijakan Pemerintah Mempertahankan BI 7-Day Reverse Repo Rate Sebesar 4,50% Eka Mulia Nurul Al Amin
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 9 No 2 (2020): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v9i2.238

Abstract

The Covid-19 pandemic not only hit the health sector but also rocked a country's economy. Nevertheless, the government has continued to set a series of policies to shore up the economy, including making more fiscal spending, providing tax relief, cutting borrowing rates and bank reserve requirements to revive an economy ravaged by the outbreak and to support jobs. This article aims to discuss the government's monetary policy in the face of economic shocks during the Covid-19 pandemic. Especially specific in Bank Indonesia's decision to keep interest rates on hold, which was announced at the BI Board of Governors Meeting, held on August 18-19, 2020. After analysis and discussion, it was found that this decision was made to maintain external stability amid low inflation and consider the global economy which showed signs of improvement after experiencing severe pressures in the second quarter 2020.
Pengaruh Sikap Menabung Dan Orientasi Masa Depan Terhadap Perencanaan Dana Pensiun Pada Pekerja Swasta Di Kota Surabaya Muhammad Arfan Hajam
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 9 No 2 (2020): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v9i2.239

Abstract

The purpose of this research was to determine the effect of saving attitudes and future orientation on retirement planning Population in this research are private workers in the city of Surabaya. The sample in this research used 200 samples. The data collection techniques used questionnaires. The data analysis technique used SEM-PLS. The result of this research is that saving attitude and future orientation influences retirement planning with a percentage of influence of 26%, while the remaining 74% is influenced by other variables that are not included in this research model.
Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Sebagai Variabel Intervening Yunita Kurnia Shanti
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 9 No 2 (2020): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v9i2.241

Abstract

This study aims to examine the effect of the audit committee on the company's financial performance with the board of commissioners as an intervening variable in manufacturing companies in the consumer goods sector in 2016-2018. The population in this study is the manufacturing companies in the consumer goods sector which are listed on the Indonesia stock exchange in the 2016-2018 period. The sampling method uses purposive sampling, which is a sampling technique with certain considerations or criteria. The number of samples obtained that can be processed is 90 samples. The data analysis method used is path analysis which has previously gone through a classic assumption test, testing is done directly and indirectly. The results of this study indicate the audit committee directly and significantly influences the company's financial performance. Both audit committees have an indirect and significant effect on the company's financial performance with the board of commissioners as an intervening variable. This shows that the calculation of the beta coefficient directly is greater than the indirect beta coefficient which is 0.230>0.05552. This result means that the board of Commissioners variable cannot be an intervening variable of the audit committee on financial performance, because the effective supervisory function in evaluating the results of internal and external audits on the presentation of financial statements becomes the role of the audit committee.
Pengaruh Dana Zakat Terhadap Pembangunan Manusia Di Indonesia Mudita Sri Karuni
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 9 No 2 (2020): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v9i2.245

Abstract

The problem of poverty in Indonesia is the manifestation of the powerlessness of the people in accessing state development outcomes. Meanwhile, the development outcome done by the government is only enjoyed by a handful of people because the resource is not equitably distributed. Therefore, the role of zakat is needed to give direct fund to redistribute the wealth, so that human development can be realized. This research aimed to give the empirical result on whether zakat has an influence on human development in Indonesia. This research used the Human Development Index (HDI) indicator as an analysis tool, such as life expectancy, mean year school, and income. Hypotheses testing conducted in 15 years (2004-2018). Data used in this study is secondary data collected by the documentation method. From the regression analysis of Ordinary Least Square (OLS), it is found that zakat can increase human access to health care, education, and can raise revenues. This study provided implication for governments, zakat institutions, and Muslim communities who are obligated to pay zakat, in order to synergize the optimization of zakat funds in Indonesia.
Pengaruh Intensitas Aset Tetap, Tingkat Hutang Dan Kompensasi Dewan Komisaris Dan Direksi Terhadap Manajemen Pajak Fadilah Nurfitriani; Angga Hidayat
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 10 No 1 (2021): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v10i1.264

Abstract

The aim of this study is to determine the impact on tax management of the fixed asset intensity, debt level, and compensation of the board of commissioners and directors in manufacturing companies listed on the Indonesian Stock Exchange. This is a quantitative analysis that employed the purposive sampling approach to obtain a sample of 29 businesses. The data used is secondary data from financial reports on manufacturing firms that were listed on the Indonesian Stock Exchange between 2015 and 2019. Multiple linear regressions used to evaluate the data. The findings indicate that the intensity of fixed assets has an effect on tax management, the amount of debt has no effect on tax management, and compensation for commissioners and directors has no effect on tax management. Simultaneously, the intensity of fixed assets, the amount of debt, and board of commissioners and director salaries all have a huge impact on tax management.
Faktor-Faktor Yang Mempengaruhi Minat Menggunakan Fintech Syariah Mira Misissaifi; Jaka Sriyana
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 10 No 1 (2021): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v10i1.276

Abstract

This study aims to identify the factors that influence the interest of the people of Yogyakarta in using Islamic fintech by using the technology acceptance model (TAM). The sampling technique used purposive sampling so that the number of samples obtained was 150 respondents. This study was analyzed using a structural equation model partial least square (SEM-PLS) with the help of SmartPLS 3.2.9 software. The results of this study indicate that the intention to use sharia fintech is influenced by the individual attitude factor towards the presence of sharia fintech. Attitudes to use sharia fintech are influenced by perceived usefulness factors, perceived ease of use, and sharia compliance inherent in sharia fintech. This research can be considered for sharia fintech start-up companies in improving and optimizing the use of sharia fintech.
Kelayakan Asnaf Fakir Miskin Sebagai Penerima Zakat Berdasarkan Had Kifayah Gustani Gustani; Siti Rohmah
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 10 No 1 (2021): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v10i1.305

Abstract

Had kifayah is the sufficiency limit or basic standard of individual/family needs plus the adequacy of existing dependents as an effort to determine the eligibility of needy mustahik zakat recipients according to regional and local socio-economic conditions. This study aims to calculate the amount of kifayah had in Cirebon, Indramayu, Majalengka, and Kuningan (Ciayumajakuning). The method of calculating had kifayah refers to the had kifayah study issued by the PUSKAS BAZNAS, consisting of 7 dimensions: food, clothing, housing, household facilities, worship, education, and health, and transportation. Sources of data used are primary and secondary data obtained through documentation, interviews, and observations. Based on the calculation results, the average amount of had kifayah in Ciayumajakuning around is IDR 2,977,187 per household per month, and the average amount of kifayah has per capita is IDR 832,853 per month.
Al-Musahamah Akad Mechanism In Joint-Stock Company: A Contemporary Study Of Share Diksi Basrowi Basrowi; Pertiwi Utami
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 10 No 1 (2021): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v10i1.311

Abstract

The musyarakah al-musahamah agreement in Islamic stock transactions is a new thing in the capital market. As a result, investors in the issuer are less knowledgeable about the many forms of sharia products. The purpose of this study is to provide a deeper understanding of step by step and examples of the practice of al-Musahamah akad in the world of stocks. This research uses qualitative methods by becoming literature in contemporary fiqh studies and Islamic economics. The study of contemporary fiqh and Islamic economics is one of the reference materials that can be used to implement the al-musahamah akad in the practice of Islamic finance. The study results found that the study of modern fiqh and fatwas of the Syariah Council and several scholars allow the practice of the al-musahamah akad in the shariah stock business as long as it does not violate the harmony and requirements of sharia. Even though in practice the al-musyarakah akad in joint stock companies in Indonesia is not 100% by the principles of sharia and modern fiqh, due to the element of use as an objective of sharia and maqasid maslahah, it can be considered to improve existing mechanisms for the better in the future. Supporting previous research that explains the practice of syirkah al-musahamah, this depth research explores the process and practice of the al-musahamah akad in a joint-stock company.
Pendayagunaan Wakaf di Tengah Pandemi Covid-19 Dalam Perspektif Maqashid Al-Syariah M. Miftakhuddin; Khofifah Trisnah Lestari; Aniroh Aniroh; Hendri Hermawan Adinugraha
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 10 No 1 (2021): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v10i1.313

Abstract

The use of waqf instruments to overcome social and economic problems should also provide opportunities for handling the Covid-19 pandemic that is currently hitting the world. Handling a pandemic requires clear and strategic objectives, as stated in the maqashid sharia concept. This paper aims to analyze the use of waqf in the midst of the Covid-19 pandemic and its suitability with the perspective of maqashid sharia. The method used in this research is a qualitative method with an analysis-descriptive approach from a literature study. The results showed that in Indonesia, the use of waqf to overcome the problem of the Covid-19 pandemic is still not optimal, but waqf has great potential in providing hospitals and other health facilities. In the perspective of maqashid sharia, the utilization of waqf is also in accordance with the description of three concepts of needs according to As-Syatibi, namely dharuriyah, hajiyah, and tahsiniyah.

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