cover
Contact Name
Vivin Maharani
Contact Email
-
Phone
-
Journal Mail Official
 iqtishoduna@uin-malang.ac.id
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
IQTISHODUNA
ISSN : 1829524X     EISSN : 26143437     DOI : -
Core Subject : Economy,
IQTISHODUNA Jurnal Ekonomi dan Bisnis Islam merupakan jurnal yang fokus terhadap kajian-kajian yang berkaitan dengan bidang Ekonomi dan Manajemen, yang meliputi beberapa sub bidang, yang diantaranya adalah Ekonomi Islam, Manajemen Bisnis, Manajemen Pemasaran, Manajemen Sumberdaya Manusia, Manajemen Keuangan, dan lain-lain.
Arjuna Subject : -
Articles 10 Documents
Search results for , issue "IQTISHODUNA (VOL 9, NO 2." : 10 Documents clear
MENDEKONSTRUKSIKAN FILSAFAT ILMU DALAM ILMU AKUNTANSI GLOBAL Lestari, Yona Octiani
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.71 KB) | DOI: 10.18860/iq.v9i2.3570

Abstract

" Accounting is built in a civilization, accounting developments influenced by social relationshipsbetween people. Accounting development is strongly influenced by particular purpose. There are severalobjective is political purpose, social purpose, economic purpose, objectives and purpose of cultural ideology.Accounting accounting today is filled with all the goals. Accounting has been fused with the capitalist,because accounting kapitali developing countries. Capitalist accounting notch higher and more generalized.And now there should be a study of true science. Where accounting is at the smallest of partial science. Thesource of all science is actually contained in the Al-Qur’an. Islamization of science is an attempt to makeMuslims do not just accept and imitate the methods of the method offered by western nations, namely theknowledge on how to restore its center is monotheism. Of monotheism will be three kinds of unity is the unityof knowledge, the unity of life and unity history.
PENGARUH KEPEMILIKAN MANAJERIAL, INSTITUSIONAL, ARUS KAS BEBAS DAN ASET YANG DIJAMINKAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI Solekah, Nihayatu Aslamatis
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.66 KB) | DOI: 10.18860/iq.v9i2.3565

Abstract

" The purposeof this research is to examine Managerial Ownership (MOWN), Institutional Ownership(INST), Free Cash Flow (FCF) and Collateralizable Asset (COLLAS) have an effect on either throughsimultaneous and also partial to Devidend Payout Ratio (DPR) at manufacturing industry that go public inJakarta Stock Exchange of during 2000–2005. It is repetition and adaptation of the Rozeff research (1982) andMollah research (2000). This research is inclusive the type of explanatory research. Connecting sample wasconducted with the approach of non probability sampling with the technique of purposive sampling speciallythe type of judgement sampling. Analysis methode used by multiple regression analysis.The result of thisresearch indicates the variable of Managerial Ownership (MOWN), Institusional Ownership (INST), FreeCash Flow (FCF) and Collateralizable Asset (COLLAS) by simultaneous have the influence which significantto Devidend Payout Ratio (DPR). It is suggested that whoever conducts a further study expand the scope ofanalysis aspect, as the researcher is aware that the aspects other than those used in this study, there are othervariables need examined influencing the devidend payout ratio.
ANALISIS JALUR DISTRIBUSI INDUSTRI GULA DENGAN MENGGUNAKAN METODE INPUT OUTPUT I.D., Riski Nur
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.791 KB) | DOI: 10.18860/iq.v9i2.3571

Abstract

The model of sugar industry distribution channel consist of sugarcane farmers, suppliers, millersand distributors. In this research, we analyze the distribution channel of sugar industry model by using inputoutput method. The analysis is used to know Backward Linkages and Forward Linkages of intersector. Thelinkages can identify key sector that have a big influence on the development of other sectors. The result ofmodel analysis show that there is no sector that has high Backward and Forward Linkages, so there is no keysector in sugar industry distribution channel.
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE ACTIVITYBASED COSTING (ABC) UNTUK PENINGKATAN KEUNGGULAN KOMPETITIF PADA PT INKA (PERSERO) MADIUN Meldona, Meldona; Prayudasari, Zelvi Rhizqa
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.589 KB) | DOI: 10.18860/iq.v9i2.3566

Abstract

The purposes of this research are to analyze the comparison of cost of goods manufacture by usingtraditional and ABC methods, and to analyze the advantage of their application in calculating the cost ofgoods manufacture to increase the competitive advantage at PT INKA (Persero) Madiun. This research is aqualitative research with descriptive method. The analysis result shows that PT INKA (Persero) Madiuncalculates direct hours of the employees as the basis of determining the overhead cost of each product. Byusing traditional method, the cost of goods manufactures of Economy Class Train (K3) AC is IDR 2,522,926,538,Economy Class Train (K3) Green Car is IDR 363,126,214, and Economy Class Train (KMP3) AC is IDR3,145,136,617. Meanwhile, the calculation using ABC method shows that cost of goods manufacture of EconomyClass Train (K3) AC, Economy Class Train (K3) Green Car and Economy Class Train (KMP3) AC are IDR2,727,987,080, IDR 360,001,314, and IDR 3,383,215,414. So, for the comparison, traditional method determinelower cost of goods manufacture from ABC method (undercosted) for two products, that are Economy ClassTrain (K3) AC and Economy Class Train (KMP3) AC. While in Economy Class Train (K3) Green Car, traditionalmethod determines higher cost of goods manufacture compare to the calculation of ABC method (overcosted).This results recomend to the important of implementing ABC method in calculating cost of goods manufacturewhich give more accurately calculation to develop competitive advantage, that help the management inmaking decision of determining the price, determining the strategy of cost leadership, and implementing theActivity Based Management (ABM).
PEMBERDAYAAN MASYARAKAT TANI MELALUI KEMITRAAN DENGAN KOPERASI SUSU SAPI PERAH ”SETIA KAWAN” (KSPSK) DI KECAMATAN TUTUR NONGKOJAJAR PASURUAN JAWA TIMUR Mansur, Muhammad; Mahfudz, Masyhuri
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.594 KB) | DOI: 10.18860/iq.v9i2.3572

Abstract

ewline" Ninety-five percent of farmers in community-Nongkojajar Said District is a dairy farmer. They facethree main problems, namely the problem of animal feed, livestock population and debit illegal felling of treesdue to water over the springs. Two final problems as a result of the crisis feed. On this basis, it is necessaryhandlers serious short-term and long-term. This study aims to detect the number of problematic facing thecommunity and bring the community empowerment model farm with grass planting movement ’LOYAL’ andgrass ’LIGUM’ and evaluating program performance in depth and thorough. Methods of analysis to answerthe above purposes by using the approach Patisipatory Rural Appraisal (PRA) is a village in the understandingof participation, and Rapid Rural Appraisal (RRA) is a rapid understanding of the village. The expectedoutcome of the study is the first year; inventory of the subject matter of the feed-livestock population, inaddition to water debit inventory and socio-economic/3 others outside the principal problem. Besides, animalfeed komlifeed materialized as instant foods are made and/or purchased from the manufacturer.
PENGARUH KEPEMIMPINAN DAN KINERJA DOSEN TERHADAP MUTU PELAYANAN DI POLITEKNIK NEGERI BATAM Hati, Shinta Wahyu
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.851 KB) | DOI: 10.18860/iq.v9i2.3567

Abstract

In general education at the college level to prioritize quality of service as the primary goal, becausethe quality of service quality is a major factor to demonstrate the performance of the organization will be thedesire and commitment of stakeholders. This study aims to analyze the influence of leadership on employeeperformance and its effect on the quality of service. Object of this study is its staff Polytechnic Batam, RiauIsland. The samples were 50 employees lecturer. Data were collected using a questionnaire. The findings ofthis study indicate that the value of R square is 0.681. Shows the value of effective leadership and facultyperformance is quite good, will raise the quality of service at the Polytechnic of 68.1%. Subsequent researchfindings employee performance variables lecturer dominant influence on the quality of service quality inBatam Polytechnic of 55.9%
ANALISIS RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN UNDERWRITING RATIO UNTUK MENGUKUR KINERJA KEUANGAN PT MANDIRI AXA GENERAL INSURANCE DI INDONESIA PASCA OJK (OTORITAS JASA KEUANGAN ) Widiati, Putri Kurnia; Aisyah, Esy Nur
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.056 KB) | DOI: 10.18860/iq.v9i2.3568

Abstract

This study aimstoanalyzethe development ofthe financial performance of PT Mandiri AXAGeneralInsurance in Indonesia after the establishment of the FSA (Financial Services Authority) in 2013 by using theanalysis of liquidity ratios, solvency ratios using solvabillitas rate calculation and risk-based minimum capital,and undderwiting ratio. Based on the results it can be concluded that penellitian seen from the calculation ofthe solvency ratiousing solvabillitas level of risk-based andminimum capital ratio under wrting result andshowed unfavorable results, while the liquidity ratio has increase devery year. The results of the calculationof this ratio in dicates poor performance (except for the liquidity ratio) associated with the presence of FSA(Financial Services Authority).
ANTESEDEN KINERJA: DAMPAKNYA TERHADAP OCB KARYAWAN BRI SYARIAH KANTOR CABANG MALANG S, Achmad Sani
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.94 KB) | DOI: 10.18860/iq.v9i2.3563

Abstract

Little empirical research has looked at casual relationships between transformational leadership,trust and performance impacts on the OCB. Also there is minimal attention to the impact of specific facet oftransformational leadership, trust and performance on OCB of employee BRI Syariah Malang. The purpose ofthis study was to investigate casual relationships through testing path analysis model. This is explanatoryresearch which has goal o test defined hypothesis on the influence of of transformational leadership, trust andperformance toward the OCB of employee. The research population involved 58 employee of BRI SyariahMalang. Quistionnaire is used as research instruments in this research.The result of the research analysisproves transformational leadership, trust and performance give significant influence on the OCB employee.Based on finding, it si further suggested that leader on BRI Syariah Malang should give more attention to thetransformational leadership, trust and performance. The result of this research proves that transformationalleadership, trust and performance give significant influence on OCB.
PENGARUH KINERJA KEUANGAN PERBANKAN BERDASARKAN ANALISIS CAMELS TERHADAP HARGA SAHAM DENGAN CSR SEBAGAI VARIABEL INTERVENING Sulhan, Muhammad; Halimah, Dewi Nur
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.531 KB) | DOI: 10.18860/iq.v9i2.3569

Abstract

" CAMELS method, as a standart of Bank of Indonesia to asses bank health, is employed to ratebanking health. Moreover, companies is eager to implement CSR program as a hidden way to attract publicattention. This study aims to identify and analyze the direct influence of financial ratios such as CAR, KAP,NPM, ROA, ROA and LDR on CSR and the direct influence of CAR ratio; KAP, NPM, ROA, BOPO, LDR andCSR on stock prices; and indirect influence of CAR, KAP, NPM, ROA, ROA and LDR ratios to the stock pricewith CSR as an intervening variable. The population in this study are 29 banks which has go public in theIndonesia Stock Exchange and the sample in this study are 10 banking companies. The results of the studywith 5% level of significance shows that 76.4% information contained in the data can be explained by themodel. While the diversity of the remaining 23.6% is explained by other variables. The result of partial assayshows that only ROA and LDR which have significant influence on CSR. In contrast, CAR, KAP, NPM, ROAand LDR have no significant influence on CSR. The partial influence of CAMELS on stock prices only CARand KAP which have no significant influence on the go public company’s stock price. While NPM, ROA,ROA, LDR and CSR have significant influence on the stock prices. And for the indirect influence, only ROAand LDR which have indirect influence on stock prices through CSR.
INTELIJENSI PEMASARAN DALAM UPAYA MEMPERTAHANKAN KEUNGGULAN KOMPETITIF Syukron, Miftahus; Slamet, Slamet
IQTISHODUNA IQTISHODUNA (VOL 9, NO 2.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.054 KB) | DOI: 10.18860/iq.v9i2.3564

Abstract

ne" Marketing intelligence is very important for a company to maintain its competitive advantage inorder to face industrial competition. So, if it is done optimally, the information about competitors data can thenbe achieved and the company can make a decision related to the information. In reality great scale company,which is the object of the research, implement marketing inteligence based on intelligence activities, sources,and factors. Therefore, the company has to adopt the marketing intelligence system to face existing industrialcompetition and be able to apply it as the procedure. The result shows that: 1) The marketing intelligenceemployed by great scale companies uses competitive advantage planning and customer value analysis inobserving its competitor. 2) The marketing intelligence source employed by great scale companies uses twosources, company environment (internal) and outside environment of the company (external). 3) Marketingintelligence factor employed by great scale companies uses 3 factors. First, the observation of 6 main competitordata including competitor’s products, price, promotion, strategy, sale, and other data.Second, competitiveadvantage factor emphasizing on information processing related to competitor’s innovation such as productquality. Third, the salesman factor who employs person in the company to do marketing intelligence in whichthe company ability is very important in these factors application.

Page 1 of 1 | Total Record : 10