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Journal of Islamic Economics Business (JIsEb)
Published by Institut Agama Islam Negeri Pontianak
ISSN : 27455874     EISSN : 27454762     DOI : https://doi.org/10.24260/
Core Subject :
JIsEB fokus pada kajian ekonomi dan bisnis Islam. Kajian ekonomi meliputi kajian pemikiran ekonomi Islam, sosio ekonomi, ekonomi mikro, ekonomi makro, ekonomi moneter, ekonomi publik, ekonomi pembangunan, ekonomi politik, dan manajerial. Sedangkan kajian bisnis meliputi kegiatan organisasi baik dari produksi, keuangan, pemasaran dan sumber daya manusia. Selain itu, JIsEB juga mengkaji permasalahan maupun isu terbaru berkaitan dengan spesialisi jurnal ini baik secara nasional maupun internasional. Selain itu kami juga menerima penelitian bidang lain yang memiliki hubungan dengan lingkup ekonomi dan bisnis Islam.
Arjuna Subject : -
Articles 27 Documents
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PENGARUH ROA, DER, SIZE DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN AUDIT COMMITTE SEBAGAI PEMODERASI Diksen Pahala; J. M.V. Mulyadi; Darmansyah ,
Journal of Islamic Economy and Business (JIsEB) Vol. 1 No. 2 (2021): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

Introduction: The purpose of this study was to determine the effect on tax avoidance by using return on assets, debt to equity ratio, size, sales growth and audit committee as moderating variables. Background Problems: Tax avoidance carried out by taxpayers, especially entities in the form of Tax Avoidance, is in this case not in conflict with applicable laws or legal provisions, because it is considered that practices related to Tax Avoidance are more about exploiting loopholes in the Law Research Methods: The data used is data from 21 hotel companies listed on the Indonesia Stock Exchange in 2015-2019. Data analysis using Moderated Regression Analysis. Results: The results showed that ROA has an effect on Tax Avoidance, and ROA is influenced by the Audit Committee as quasi moderation also strengthens Tax Avoidance. DER has an effect on Tax Avoidance, and DER is influenced by the Audit Committee as quasi moderation and also strengthens Tax Avoidance. SIZE has an effect on Tax Avoidance, and SIZE is influenced by the Audit Committee as quasi moderation also strengthens Tax Avoidance. Sales Growth does not affect to Tax Avoidance, and Sales Growth is not influenced by the Audit Committee as moderation to Tax Avoidance. Conclusion:. audit committee can moderate roa, der, size. Meanwhile, the audit committee was unable to moderate sales growth.
SHARIAH STOCK EXCHANGE IN ISLAMIC CONFERENCE ORGANIZATION MEMBERS (OIC) IS THERE ANY INTEGRATION? Indo Yama Nasarudin; Deni Pandu Nugraha; Bisri ,
Journal of Islamic Economy and Business (JIsEB) Vol. 1 No. 2 (2021): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

This research examines the integration of the Indonesian Islamic Stock Exchange with the Islamic stock exchange in five OIC member countries. In particular ways, Malaysia, Pakistan, Kuwait, Turkey, and Qatar. This order was picked dependent on the world income grouping of the Organization of Islamic Cooperation (OIC). This investigation applies the technique for Vector Autoregressive (VAR)/Vector Error Correction Model (VECM) and day by day, shutting records information spreading over from 2013 to 2018. The outcomes show no causality connections among all Islamic stock exchanges in Malaysia, Pakistan, Kuwait, Turkey, and Qatar, with the Indonesian Islamic stock exchange. Based on cointegration analysis, Malaysia's Islamic stock exchange has a long-term relationship with the Indonesian Islamic stock exchange Indonesia. Furthermore, based on variance decomposition (VD) analysis, Indonesia's Islamic stock market provides the most significant contribution to the Islamic stock market of Pakistan's movement.
ANALISIS TEAMWORK DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT. KINANTI UTAMA KARYA Faizal Ridwan Zamzany; Edi Setiawan; Desy Permatasari
Journal of Islamic Economy and Business (JIsEB) Vol. 1 No. 2 (2021): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

This study aims to see the influence between teamwork and organizational culture on employee performance at PT Kinanti Utama Karya. The technical analysis of the data used is multiple linear analysis. The results of this study indicate that teamwork and organizational culture variables simultaneously affect employee performance. Partially the teamwork variable has a positive and significant effect on employee performance. The results of this study indicate that the better the teamwork, the better the employee's performance. Furthermore, partially organizational culture has a positive and significant effect on employee performance. The results showed that organizational culture is a factor that has a strong influence on employee performance in the company.
ANALISIS MANAJEMEN RISIKO PADA PEMBIAYAANMUDHARABAH DI PT BANK SYARIAH MANDIRI KCP AHMAD YANI PONTIANAK Nurma Sari; Khairul Anwari; Siti Lusiana Putri
Journal of Islamic Economy and Business (JIsEB) Vol. 2 No. 2 (2023): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/5rn4q011

Abstract

Pembiayaan mudharabah merupakan suatu akad kerja sama dimana pihak pertama (shahibul maal) menyediakan seluruh modal dan pihak kedua (mudharib) yang bertindak sebagai pengelola dana dengan membagi keuntungan usaha sesuai dengan nisbah yang disepakati dalam akad. Pembiayaan mudharabah merupakan pembiayaan yang memiliki risiko yang tinggi, maka dari itu diperlukan manajemen risiko yang tepat agar risiko yang dihadapi dapat diminimalisir. Tujuan penelitian ini adalah mengetahui manajemen risiko pembiayaan mudharabah pada PT Bank Syariah Mandiri KCP Ahmad Yani Pontianak, dengan batasan risiko apa saja yang terjadi pada pembiayaan mudharabah dan manajemen risiko pembiayaan mudharabah yang dilakukan PT. Bank Syariah Mandiri KCP Ahmad Yani Pontianak dalam upaya meminimalisir risiko yang ada pada pembiayaan mudharabah. Metode penelitian ini menggunakan metode penelitian deskirptif dengan jenis pendekatan kualitatif dengan teknik analisis data berupa observasi, wawancara, dokumentasi. Hasil penelitian menunjukkan bahwa potensi risiko yang terdapat pada pembiayaan mudharabah adalah asymmetric information, side streaming, lalai dan kesalahan yang disengaja. Risiko yang terjadi pada pembiayaan mudharabah di PT Bank Syariah Mandiri KCP Ahmad Yani Pontianak adalah pembiayaan macet yang disebabkan adanya side streaming. Side streaming yakni nasabah menggunakan dana pembiayaan tidak sesuai dengan kesepakatan di dalam kontrak. Manajemen Risiko yang dilakukan adalah upaya meminimalisir risiko dengan melakukan proses manajemen risiko terlebih dahulu yang meliputi proses yaitu di awal dengan melakukan Identifikasi risiko, Pengelolaan risiko, Pengukuran risiko, Pemantauan risiko, Pengendalian risiko.
ANALISIS MOTIVASI BERWIRAUSAHA PADA GENERASI MILENIAL DI KOTA PONTIANAK Ari Widiati; Fitriani ,
Journal of Islamic Economy and Business (JIsEB) Vol. 1 No. 2 (2021): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

Entreprenuership is the most important part in economic develoment where is the right solution in overcoming unemployment and lack of employment or the employment opportunities. The younger generation (millenials generation) as the next generation of the nation must be able to create business opportunities so as not to increase the number of unemployment in the city of Pontianak. The millenials generation must have a dynamic and creative mindset in an effort to minimize the economic crisis and try to develop the entreprenuership in order to prosper the community. Hence, motivation is needed to support the course of one’s desires for entreprenuership both motivation from within ( intrinsic) or from outside (extrinsic). The aims of this study is to find out 1) intrinsic motivation and extrinsic motivation of millennial generation in running entreprenuership, 2) the obstacles faced by millennial generation in running the entreprenuership, and 3) millennial generation solution covercoming obstacles running the entrepreneurship. This qualitative study used a descriptive method where the data sources are divided into two; primary data and secordary data, while direct observation, in-depth interviews, and documentation are used as tools of data collecting. The data analysis techniques in this study are divided into four stages; data collection, reduction, presentation, and drawing conclusions or verification. To validity the data, the serearcer used checking technique through member check and triangulation. After conduting this study, it can be conclude that:1) milennial generation motivation in entrepreneurship is due to two factors, namely intrinsic factors which include the desire to succeed, the needs, the existence of future goals, the existence of business opportunities, good prospects of the community, and to meet the needs pf daily life. The second factor is the extrinsic motivition that can be obtained from the family and the closest people such as friends. 2) Entreprenuership is a good job and suitable for the millennial generation due to the advanced technology, so that they can be more creative and be able to innovate in accordance with the skills and hobbies of the millennial generation. 3) The constraints faced by these young entreprenuership vary according to the type of business, so the solutions needed also adjust to the type of business and place of business.
ANALISIS TOTAL QUALITY MANAGEMENT DAN OPEN GOVERNMENT TERHADAP PRODUKTIVITAS KERJA Oki Irawan; Sumardi ,
Journal of Islamic Economy and Business (JIsEB) Vol. 1 No. 2 (2021): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

Total Quality Management becomes the strategy of companies to attract consumer satisfaction in a long period of time. Similarly, Open Government is an effort to increase public trust. Both of these things are what a company needs to increase public trust including Uhamka as an entity engaged in education services. This study aims to analyze the influence of Total Quality Management and Open Government on the productivity of employee performance UHAMKA. This study using the purposive sampling method and testing conducted with multiple regression analysis, hypothesis test, coefficient of determination analysis, and classical assumption test. The test results stated that partially Total Quality Management did not have a significant influence on employee productivity. While Open Government partial has a significant influence on employee productivity.
COMPARISON OF STUDENT SATISFACTION BETWEEN ONLINE AND OFFLINE LEARNING USING SERVQUAL DATA ANALYSIS AND CARTESIAN DIAGRAMS IN FACULTY OF ISLAMIC ECONOMICS AND BUSINESS ISLAM IAIN PONTIANAK Hani Meilita Purnama Subardi; tirofirman man firman
Journal of Islamic Economy and Business (JIsEB) Vol. 2 No. 1 (2023): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

This research was conducted to determine student satisfaction in online and offline learning for students of the Islamic Economics Study Program at the Pontianak Islamic Institute in 2022. The data used in this research is data on the number of students in semester 1 and semester 7 using Servqual data analysis and Cartesian diagrams. The Servqual test results from this research found that the performance of the Sharia Economics study program at FEBI IAIN Pontianak was above the expectations of students who carried out online teaching and learning. while the Cartesian Diagram shows that the distribution of 28 question attributes for students studying face-to-face shows that performance is in line with student expectations based on questions 2, 3, 4, 9, 15, 17, 23 and 26, while online learning is included in the category these are question items 4, 7, 8, 10, 21, 25 and 27. Lastly, the Customer Satisfaction Index (CSI) test results showed a result of 80.36%, meaning that students who studied face-to-face in semester 1 were satisfied with the service performance provided by the Sharia Economics Study Program FEBI IAIN Pontianak, while the online CSI result was 71, 94%, meaning that students who were online in semester 7 were quite satisfied with the service performance provided by the Sharia Economics Study Program FEBI IAIN Pontianak.
MOTIVASI DAN KINERJA PEGAWAI NEGERI SIPIL DI KECAMATAN PAJAR BULAN Ruaman Yudianto
Journal of Islamic Economy and Business (JIsEB) Vol. 2 No. 1 (2023): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

This study aims to examine and analyze the motivation and performance of Civil Servants in the Pajar Bulan District. The results showed that the motivation given to employees in Pajar Bulan Subdistrict, Lahat Regency influenced employee performance such as individuals, organizations, and psychology. The coefficient value of 0.197 is relatively small but has a positive influence on the performance of Civil Servants in Pajar Bulan District, Lahat Regency. The internal motivation of each Civil Servant in the Pajar Bulan Subdistrict, Lahat Regency is greater than the given External Motivation. To improve the motivation and performance of sub-district employees, researchers suggest giving more tasks and delegation of authority to further increase the internal motivation of each employee. It is better if the superior understand the individual employees better to find out what kind of motivation should be given. Provide awards, greater achievement opportunities with agencies, and provide promotions to employees who have good work performance.
Shariah Stock Exchange In Islamic Conference Organization Members (OIC) Is There Any Integration? Indo Yama Nasarudin; Deni Pandu Nugraha; Bisri
Journal of Islamic Economy and Business (JIsEB) Vol. 2 No. 2 (2023): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/zte6e875

Abstract

This research examines the integration of the Indonesian Islamic Stock Exchange with the Islamic stock exchange in five OIC member countries. In particular ways, Malaysia, Pakistan, Kuwait, Turkey, and Qatar. This order was picked dependent on the world income grouping of the Organization of Islamic Cooperation (OIC). This investigation applies the technique for Vector Autoregressive (VAR)/Vector Error Correction Model (VECM) and day by day, shutting records information spreading over from 2013 to 2018. The outcomes show no causality connections among all Islamic stock exchanges in Malaysia, Pakistan, Kuwait, Turkey, and Qatar, with the Indonesian Islamic stock exchange. Based on cointegration analysis, Malaysia's Islamic stock exchange has a long-term relationship with the Indonesian Islamic stock exchange Indonesia. Furthermore, based on variance decomposition (VD) analysis, Indonesia's Islamic stock market provides the most significant contribution to the Islamic stock market of Pakistan's movement.
DEMOGRAPHIC SEGMENTATION IN THE DISTRIBUTION OF HOME OWNERSHIP FINANCING (KPR) AT BANK SYARIAH INDONESIA KC PALANGKARAYA Rahmad Kurniawan; Itsla Yunisva Aviva; Oktafiana Putri Kinanti
Journal of Islamic Economy and Business (JIsEB) Vol. 2 No. 1 (2023): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

Introduction/ Purpose: Segmentation is very important in the world of banking. Segmentation plays an important role and is the basis for banking players to position their products so they are different from their competitors. This research seeks to examine the application of demographic segmentation in the distribution of housing finance (KPR) at Bank Syariah Indonesia KC Palangkaraya Diponegoro. And the effectiveness of applying demographic segmentation in the distribution of home ownership financing (KPR) at Bank Syariah Indonesia KC Palangkaraya Diponegoro. Research Methods: The method used in this study is a qualitative method with descriptive qualitative method and the type is intrinsic case study, the data collection method is by observation, interviews and documentation. This research was conducted at Bank Syariah Indonesia KC Palangkaraya Diponegoro with research subjects namely Consumer Business Relationship Manager (CBRM) and Consumer Business Staff (CBS), while the object was the application of demographic segmentation in financing home ownership at Bank Syariah Indonesia KC Palangkaraya Diponegoro. Results: The results showed The application of demographic segmentation at Bank Syariah Indonesia KC Palangkaraya Diponegoro can easily classify customers by occupation, based on income, age and domicile, which are the main requirements assessed by Bank Syariah Indonesia in disbursing home ownership financing to determine the character of a customer. The effectiveness of applying demographic segmentation at Bank Syariah Indonesia is considered not effective in terms of work, it is proven that Bank Syariah Indonesia focuses on permanent employee customers..

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