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At-Taradhi: Jurnal Studi Ekonomi

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Published by Universitas Islam Negeri Antasari Banjarmasin

ISSN : 19793804 EISSN : 25489941 DOI : -

Core Subject : Economy, Education,

Economics, Econometrics & Finance Education

At-Taradhi: Jurnal Studi Ekonomi:This journal is published twice a year in June and December with a focus on economics and the like with the same science

Arjuna Subject : -

Articles 435 Documents

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ANALISIS KESHAHIHAN KESATUAN NISHAB DENGAN EMAS A. Sarjan, A. Sarjan
At-Taradhi Jurnal Studi Ekonomi Vol 3, No 1 (2012): JURNAL STUDI EKONOMI
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Nishab is a concept in Islamic law about the minimum wealth that will make its ownerhaving an obligation to pay the compulsory alms (zakat). A standard for nishab emerges becausethe monetary values of wealth items, whose nishabs have been specified by Sharia, exist. There-fore, the idea to have a unified nishab standard is a product of ijtihad (legal thinking) that regardsthat knowing the rationality behind the obligation to give alms is possible. Islamic legal scholarshave now motivated to conclude that our textually understanding on nishab needs to be reconsid-ered. The present article focuses on the idea of nishab standard and the validity of the use of gold insetting that standard.

Estimasi Keinginan Membayar (Willingness To Pay) Terhadap Udara Bersih Untuk Penentuan Pajak Emisi (Survei Terhadap Pelanggan Bengkel Uji Emisi Di Kota Banjarmasin) Rizali, Rizali; Sa’roni, Chairul; Sopiana, Yunita; Muzdalifah, Muzdalifah
At-Taradhi Jurnal Studi Ekonomi Vol 8, No 1 (2017)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Artikel ini meneliti sejauh mana kesadaran pengguna kendaraan sebagai individu pembuang polutan akan kebersihan lingkungan khususnya udara bersih yang diintepretasikan oleh Willingness to Pay (WTP). Pengukuran WTP dilakukan melalui pertanyaan terbuka terhadap responden yang sedang melakukan perawatan kendaraan di bengkel pelaksana uji emisi di Kota Banjarmasin. Estimasi menggunakan model regresi kuadrat terkecil dilakukan untuk mengetahui pengaruh perbedaan karakteristik responden terhadap besaran WTP.Hasil penelitian menunjukkan bahwa besarnya kemauan responden yang dinyatakan dalam nilai WTP menunjukkan rataan WTP yang diperoleh dari seluruh responden adalah sebesar Rp 432.182,70 per tahun. Karakteristik responden yang berpengaruh signifikan dengan perubahan besaran nilai WTP dan kemungkinan responden memiliki WTP lebih besar dari nol adalah yang berhubungan dengan penggunaan kendaraan, sedangkan karakteristik individu responden yang berpengaruh signifikan hanyalah pengeluaran responden terhadap kemungkinan responden memiliki WTP lebih besar dari nol. Hasil penelitian juga menunjukkan dampak penerapan pajak emisi lebih tinggi bagi masyarakat berpengeluaran rendah.

FRAUD DAN AKUNTANSI FORENSIK (UPAYA MINIMALISASI KECURANGAN DAN REKAYASA KEUANGAN) SAYYID, ANNISA
At-Taradhi Jurnal Studi Ekonomi Vol 4, No 1 (2013)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

he accounting scandal is the real picture of the accounting frauds in the global world.These frauds are mostly difficult to detect through only regular accounting check or audit. Thisproblem has not been solved until now. Enron Corporation, Lehman Brothers bankruptcy, and thewildered situation of Citigroup feel like djvu of the Black Tuesday in 1929. Indonesia also feels thesame situation. Begins with the Century Bank unsolved case to PT Ades Alfindo and PT. Indofarmaproblematic situation. The accounting forensic is the answer of those challenges. The problembased nature of the accounting forensic is hoped to be the solution for those fraud problems and toprevent those frauds to make bigger damage for the related sides. The accounting forensic is the useof accounting skill with the investigative capability to solve a problem or a fraud suspect. In this case,fraud is the deliberate mistake to gain fortune from the other party.

ANALISIS TINGKAT PELAYANAN RUANG RAWAT INAP RSUD DR. ABDUL RIVAI TANJUNG REDEB Rahmatullah, Rahmatullah
At-Taradhi Jurnal Studi Ekonomi Vol 8, No 2 (2017)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Penelitian dengan judul Analisis Tingkat Pelayanan pada Ruang Rawat Inap RSUD dr. Abdul Rivai Tanjung Redeb memiliki tujuan, yaitu untuk mengetahui tingkat kepuasan dan harapan pasien rawat inap RSUD dr. Abdul Rivai Tanjung Redeb terhadap kinerja pelayanan dilihat dari dimensi kualitas jasa yang terdiri dari dimensi reliability, responsiveness, assurance, emphaty, dan tangible.Penelitian ini mengambil sampel sebanyak 87 kuesioner yang dirancang disesuaikan dengan SERVQUAL menggunakan skala Likert dari responden yang diambil menggunakan metode random sampling. Sedangkan sebagai alat uji hipotesis digunakan Uji Kesesuaian (Goodness of Fit), Uji t-Test, Uji Chi Square dan dianalisis dengan Importance – Performance AnalysisData yang diperoleh menghasilkan nilai validitas antara 0,435 samai 0,720 dengan cronbach alpha sebesar 0,86. Dari beberapa uji hipotesis, diperoleh hasil bahwa χ2hitung (48,25) > χ2tabel (36,74), thitung > ttabel sehingga Ho diterima dan dapat disimpulkan bahwa ada perbedaan (gap) antara kinerja dengan kepuasan pelanggan.Berdasarkan pada analisa diagram kartesius, dari 10 atribut yang dinilai maka dengan mengambil rata-rata kinerja sebesar 3,583 sebagai sumbu-x dan rata-rata kepentingan sebesar 4,252 sebagai sumbu-y maka jumlah atribut yang berada pada kuadran A sebanyak 2 atribut, kuadran B sebanyak 2 atribut, kuadran C sebanyak 4 atribut dan kuadran D sebanyak 2 atribut

STRATEGI PENGELOLAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KOTA BANJARMASIN Dewi, Eny
At-Taradhi Jurnal Studi Ekonomi Vol 8, No 1 (2017)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

This study aims to determine the effectiveness, efficiency and strategy of local tax management to increase the local receipt (PAD). The analysis technique used is descriptive analysis and SWOT analysis. The result of the research shows that the 2011-2015 average of effectiveness ratio of Banjarmasin City Local Tax is included in very effective category, so also efficiency ratio is in very efficient category. In detail the Local Taxes by type belonging to very effective categories include Hotel Tax, Restaurant Tax, Street Lighting Tax, Parking Tax, and Rural and Urban Land and Building Tax (PBB-PP). Fairly effective categories include Entertainment Tax and Advertising Tax, less effective category is a BPHTB tax, while the Swallow's Nest Tax is an ineffective category. Overall efficiency averages fall into the most efficient category, except the Tax on Land and Building Acquisition (BPHTB) and Rural and Urban Land and Building Tax (PBB-PP) which fall into the efficient category. Strategies to increase Local Receipt (PAD) are 1) to socialize and publicize services and public awareness of the importance of Local Taxes 2) Increase the use of better information technology so as to increase the capability in validation of tax potentials and levies more valid, 3) Simplify the bureaucratic stage and increase online services in terms of tax payments so as to attract public interest to pay taxes.Keyword: Local Receipt, Local Tax, Effectiveness Ratio, Efficiency Ratio

DIMENSI EKONOMI DALAM PEMBANGUNAN NEGARA BANGSA ghazali, Ahmad
At-Taradhi Jurnal Studi Ekonomi Vol 3, No 2 (2012)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

This article examines the economic dimension in the development of a nation, espe-cially Indonesia. In developing a nation, the common goal of having a nation-state will become aguide to unify the people. For Indonesia, the issue of development has been central, althoughother aspects of nation life are by no means less important. It is development that drives thedynamics of governance. Very often, there is a strong emphasis on economic development only.Although theoretically the economy does influence positively the development of a nation-state,the legal certainty cannot be ignored. Both are two sides of the same coin that need to be presentfor the citizens of a country to prosper.

GADAI EMAS iB PADA PT BPD KALSEL SYARIAH CABANG KANDANGAN RAHMI, NISPAN
At-Taradhi Jurnal Studi Ekonomi Vol 5, No 1 (2014)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/taradhi.v5i1.76

This study aims to determine how the practices and procedures of gold pawning at BPD Kalsel Syariah Kandangan branch office and the compliance with Fatwa DSN 25/DSN-MUI/III/2002: Rahn. This research was conducted on BPD Kalsel Syariah Kandangan branch office using descriptive analysis method. Data were obtained through interviews and document research. The results of this study indicate that the gold pawning procedures through the following stages: Estimators explain in brief about BPD mortgage loan products to customers. While the contract is used is as follows: qardh contract, for the binding of loan funds provided by Sharia Bank or UUS to customers; rahn contract, for the binding of gold as collateral for the loan fund; ijarah contract, for the binding of storage utilization and maintenance services of gold as loan funds collateral.

Etos Kerja Alumni Jurusan Ekonomi Islam Fakultas Syariah dan Ekonomi Islam IAIN Antasari Banjarmasin Muharramah, Nauriatul
At-Taradhi Jurnal Studi Ekonomi Vol 7, No 1 (2016)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Etos kerja alumni Jurusan Ekonomi Islam dilihat dari indikator-indikator sebagai berikut: yaitu evisien, rajin/ teratur, disiplin/ tepat waktu, hemat, jujur dan teliti, rasional dalam mengambil keputusan, bersedia menerima perubahan, gesit dalam memanfaatkan waktu, enerjik, ketulusan dan percaya diri, mampu bekerjasama, dan mempunyai visi jauh kedepan. Selain 13 sifat dan indikator ini penulis juga menemukan fakta dari penyajian data tersebut bahwa sifat dan indikator memiliki jiwa kepemimpinan sangat mempengaruhi terhadap etos kerja AB dan AG. Dari penyajian data dan analisis yaitu diantara enam orang respoden diketahui lima orang memiliki etos kerja tinggi, dan satu orang etos kerjanya sedang. Etos kerja seseorang dikatakan rendah apabila memiliki sifat <6, >6-8 etos kerjanya sedang, dan 9-13 etos kerjanya tinggi. Faktor-faktor yang mempengaruhi etos kerja adalah faktor mekanis, faktor kimiawi, faktor fisis, faktor biologis, faktor fisiologis, faktor mental psikologis, dan faktor ekonomi dan kultural. Selain itu, penulis menemukan faktor agama juga banyak mempengaruhi semangat bekerja alumni Jurusan Ekonomi Islam.

Faktor-Faktor yang Mempengaruhi Perilaku Konsumen Dalam Memilih Pegadaian Syariah di Kota Banjarmasin MUBARAK, ZAKI; WINDASARI, INDRIANI
At-Taradhi Jurnal Studi Ekonomi Vol 4, No 1 (2013)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

This study intends to find out if factors including product, promotion, price, place, and service have affected consumers behavior in choosing syariah pawn shop (pegadaian syariah). The regression analysis results show that those factors have affected consumer decision making at 63.9%. UsingF test, all of those variables simultaneously have affected consumers decision in choosingsyariah pawn shop. Furthermore, using t test, only some variables including product, price, and place that partially have affected the consumers behavior, but, promotion and service have not affected it. The data analysis also indicates that price is the most dominant variables that affected consumers in choosing Syariah pawn shop.

PENYELENGGARAN RUMAH SAKIT BERDASARKAN PRINSIP SYARIAH: STUDI PADA RUMAH SAKIT ISLAM BANJARMASIN Yusuf, Mahmud
At-Taradhi Jurnal Studi Ekonomi Vol 9, No 2 (2018)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Dewan Syariah Nasional-Majelis Ulama Indonesia mengeluarkan fatwa No:107/DSN-MUI/X/2016 tentang Pedoman Penyelenggaraan Rumah Sakit Berdasarkan Prinsip Syariah sebagai acuan untuk Rumah Sakit syariah. Sebelum dikeluarkanya fatwa tersebut, sudah banyak Rumah Sakit yang menerapkan nilai-nilai syariah, utamanya dalam aspek pelayanan, salah satunya adalah Rumah Sakit Islam Banjarmasin. Oleh karena itu, penelitian ini bermaksud untuk mengetahui sejauh manakah penyelenggaraan pelayanan islami pada Rumah Sakit Islam Banjarmasin dan apakah aspek pelayanan tersebut sudah sesuai dengan fatwa DSN-MUI tersebut.

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Muhammad Rifqi Hidayat

Contact Email
rifqifebi@uin-antasari.ac.id

Phone
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Journal Mail Official
yuliahafizah@uin-antasari.ac.id

Editorial Address
-

Location
Kota banjarbaru,

Kalimantan selatan

INDONESIA