AL-IQTISHAD最新文献

{"title":"PENGARUH SISTEM PEMBAYARAN E-PAIMENT TERHADAP PEMBAYARAN ANGGOTA KOPERASI DITINJAU DARI PERSPEKTIF EKONOMI SYARIAH","authors":"F. Muhammad, A. I. Fahrika","doi":"10.30863/aliqtishad.v14i1.2979","DOIUrl":"https://doi.org/10.30863/aliqtishad.v14i1.2979","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh dari sistem pembayaran E-payment terhadap pendapatan anggota koperasi melalui data laporan yang dipublikasikan. Analisis penelitian ini menggunakan variabel independen yaitu sistem pembayaran e-payment, variabel dependennya adalah pendapatan anggota koperasi.Populasi yang digunakan dalam penelitian ini adalah koperasi unit desa. Jumlah sampel yang digunakan adalah empat sampel bank dengan menggunakan uji instrument, uji asumsi klasik, analisis regresi sederhana, dan uji hipotesis. Teknik ini digunakan untuk membantu dalam memproses data-data secara relevan yang diperoleh dari laporan.Dari hasil uji hipotesis secara persial (uji t) diperoleh nilai signifikansi variabel E-payment sebesar 0,001 yang menunjukkan bahwa  ilai tersebut lebih kecil dari ketentuan nilai signifikansi yaitu 0,05 (sig. 0,05). Hasil uji koefisien determinasi (R2) menunjukkan bahwa pendapatan anggota koperasi dipengaruhi oleh sistem pembayaran E-payment sebesar 31,4%, dan sisanya sebesar 68,6% dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini.","PeriodicalId":103696,"journal":{"name":"AL-IQTISHAD","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124264088","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DI HOTEL NOVENA WATAMPONE","authors":"Aidil Adha Syam, Aksi Hamzah","doi":"10.30863/aliqtishad.v14i1.2977","DOIUrl":"https://doi.org/10.30863/aliqtishad.v14i1.2977","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh pelaksanaan Corporate Social Responsibility terhadap keputusan pembelian konsumen di Hotel Novena Watampone. Jenis penelitian ini adalah penelitian ex post facto dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah para konsumen atau semua orang yang melakukan pembelian fasilitas kamar di Hotel Novena Watampone. Jumlah sampel yang diambil sebanyak 317 responden. Cara pengambilan sampel ini menggunakan teknik simple random sampling. Uji instrumen yang digunakan adalah uji validitas dan uji realibilitas. Uji asumsi klasik menggunakan uji normalitas dan uji linearitas. Teknik analisis menggunakan regresi linear sederhana, uji t dan uji koefisien determinasi digunakan untuk menguji hipotesis penelitian, Hasil penelitian menunjukkan bahwa pelaksanaan CSR berpengaruh signifikan terhadap keputusan pembelian konsumen di Hotel Novena Watampone, dimana besar pengaruh pelaksanaan CSR yaitu sebesar 15,5% terhadap keputusan pembelian konsumen di Hotel Novena Watampone. Maka penting bagi perusahan terkait dalam hal ini yaitu Hotel Novena Watampone untuk memperhatikan pelaksanaan CSR sebagai peluang dalam menarik minat beli konsumen secara khusus dan kesejahteraan perusahaan secara umum.","PeriodicalId":103696,"journal":{"name":"AL-IQTISHAD","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130286689","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENERAPAN AKAD MUDHARABAH DAN MUSYARAKAH TERHADAP BAGI HASIL PETANI JAGUNG DI DESA BATUJALA KECAMATAN BONTORAMBA KABUPATEN JENEPONTO","authors":"Nurfitriani Nurfitriani, Hartas Hasbi","doi":"10.30863/aliqtishad.v14i1.2980","DOIUrl":"https://doi.org/10.30863/aliqtishad.v14i1.2980","url":null,"abstract":"Penelitian ini bertujuan (1) untuk mengetahui bagaimana tingkat pemahaman atau pengetahuan petani jagung tentang akad mudharabah dan musyarakah terhadap bagi hasil yang sesuai dengan syariat islam (2) untuk mengetahui penerapan akad mudharabah dan musyarakah terhadap bagi hasil yang sesuai dengan syariat islam pada petani jagung di Desa Batujala Kecamatan Bontoramba, Kabupaten Jeneponto. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif. Data yang digunakan yaitu data primer dan sekunder. Data primer dan sekunder ini diperoleh dari hasil observasi, wawancara dan dokumentasi.Penelitian ini menemukan bahwa: (1) pemahaman atau pengetahuan petani jagung tentang akad mudharabah dan musyarakah terhadap bagi hasil dalam prespektif ekonomi islam masih belum sepenuhnya paham mengenai bagi hasil dalam islam (2). Mengenai penerapan bagi hasil (mudharabah dan musyarakah) pada petani jagung berdasarkan syariat islam belum sepenuhnya berlandaskan pada hukum dan prinsip yang terdapat dalam islam, karena petani jagung Desa Batujala Kecamatan Bontoramba Kabupaten Jeneponto kurang paham mengenai syarat-syarat dan hal-hal yang membatalkan bagi hasil (mudharabah dan musyarakah). Namun, ada beberapa prinsip ekonomi islam yang mereka terapkan dalam pelaksanaan kerjasama bagi hasil, yaitu saling percaya antara pemilik modal maupun pengelola, ridho, adil dalam membagi hasil panen dan tidak mengingkari perjanjian yang telah disepakati, menurut mereka itu sudah sesuai dengan syariat Islam.Implikasinya dalam bidang pertanian yaitu pemilik modal (shahibul maal) dan pengelola (mudharib) sebelum melakukan kerjasama harus terlebih dahulu memperhatikan syarat, rukun dan konsep bekerjasama dalam syariat islam, sehingga tidak meni","PeriodicalId":103696,"journal":{"name":"AL-IQTISHAD","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123531421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"AKUNTABILITAS PENGELOLAAN DANA DESA PADA MASA PANDEMI COVID-19 MENURUT PERSPEKTIF SHARIA ENTERPRISE THEORY","authors":"Haerianti Herianti","doi":"10.30863/aliqtishad.v14i1.2984","DOIUrl":"https://doi.org/10.30863/aliqtishad.v14i1.2984","url":null,"abstract":"This study discusses the Accountability of Village Fund Management during the Covid-19 Pandemic in Mattanete Bua, Bone Regency in 2020. The purpose of this study is to describe the Form and Results of Village Fund Management Accountability during the Pandemic Period and its perspective according to Sharia Enterprise Theory. The research method used is qualitative with a sociological and phenomenological approach. The results of the study show 1) the form of accountability for managing funds during the Covid-19 pandemic in Mattanete Bua is an accountability report that is made in an orderly, complete and in accordance with applicable regulations, so that it can be said to be accountable. 2) Implementation of Village Fund Management Accountability according to the Sharia Enterprise Theory perspective is known as the trilogy of accountability relationship dimensions, namely accountability to God, humans and nature. The results show that the advantages of accountability are still human-centred.","PeriodicalId":103696,"journal":{"name":"AL-IQTISHAD","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127591017","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PERTANIAN BERBASIS RAMAH LINGKUNGAN: MENINGKATKAN PRODUKTIVIS DAN MENGURANGI BIAYA","authors":"Tono Tono","doi":"10.30863/aliqtishad.v14i1.2983","DOIUrl":"https://doi.org/10.30863/aliqtishad.v14i1.2983","url":null,"abstract":"Penelitian ini membahas tentang model pertanian berbasis ramah lingkungan. Argumen yang mendasarinya karena semakin mahalnya harga pupuk kimia sintesis yang membuat sebagian petani mengeluhkan kondisi ini. Oleh karena itu, para petani membutuhkan alternatif lain untuk melanjutkan kegiatan pertanian mereka dengan cara yang berbeda, salah satunya yakni dengan menerapkan model pertanian berbasis ramah lingkungan. Penelitian ini merupakan penelitian lapangan dengan pendekatan kualitatif. Metode yang digunakan dalam mengumpulkan data yakni dengan cara observasi, wawancara dan dokumentasi. Analisis SWOT merupakan alat analisis yang digunakan untuk mengolah data yang telah dikumpulkan. Adapun hasil penelitian yang didapatkan penulis yakni model pertanian berbasis ramah lingkungan ternyata memiliki kekuatan yang lebih besar daripada kelemahannya, begitupula peluangnya lebih besar daripada ancamannya. Olehnya itu, petani dapat diarahkan untuk berani mencoba model pertanian berbasis ramah lingkungan untuk mengurangi biaya produksi dan meningkatkan hasil pertanian yang berkualitas.","PeriodicalId":103696,"journal":{"name":"AL-IQTISHAD","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128174870","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PEMBIAYAAN MODAL KERJA DENGAN AKAD MUSYA’RAKAH TERHADAP PROFITABILITAS BANK UMUM SYARIAH PERIODE 2016-2019 (STUDI KASUS PADA BANK MUAMALAT INDONESIA, BANK MEGA SYARIAH, BANK BCA SYARIAH)","authors":"W. Wahyu, S. Utami","doi":"10.30863/aliqtishad.v13i2.2545","DOIUrl":"https://doi.org/10.30863/aliqtishad.v13i2.2545","url":null,"abstract":"Sharia financial performance is currently quite good. The higher the profit obtained by Islamic Banking, the better the performance of the bank. One way of Islamic banks in an effort to increase profit (profit) is to increase the source of fund income. The increase in sources of funds carried out by Islamic banks is by raising funds in the form of demand deposits, savings, deposits and channeling funds in the form of financing. This study discusses Islamic financial performance in the aspect of fund distribution, profitability is offered by using the ROA indicator, taken from working capital gains with Musyarakah contracts at three Islamic banks from 2016 to 2019. The approach used in this study discusses financial performance. The data used in this study is secondary data. This secondary data is obtained through the financial statements of Islamic Commercial Banks. The data required is the amount of Musyarakah financing, total profit sharing financing, net income and total assets. The data collection technique used in this research is documentation. The documentation used is in the form of financial statements of Islamic Commercial Banks consisting of three banks, namely Bank Muamalat Indonesia, Bank MEGA Syariah and Bank BCA Syariah through the website of the Financial Services Authority (OJK). The proposed variables have an effect on Profitability in Islamic Commercial Banks, namely: Is Working Capital Financing with Musyarakah (X) contracts. It turns out that it is not proven on the profitability of Islamic Commercial Banks (Y) in the long term, meaning that the hypothesis proposed on this matter is not proven. This means that in the long term Working Capital Financing with Musyarakah contracts does not affect the profitability of Islamic Commercial Banks (Bank Muamalat Indonesia, Bank MEGA Syariah, Bank BCA Syariah). However, in the short term it has the potential to be proven, meaning that in the short term Working Capital Financing with Musyarakah contracts has the potential to affect the profitability of Islamic Commercial Banks (Bank Muamalat Indonesia, Bank MEGA Syariah, Bank BCA Syariah).","PeriodicalId":103696,"journal":{"name":"AL-IQTISHAD","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126912800","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CARA MENGHITUNG ZAKAT PERDAGANGAN EMAS DAN PENERAPANNYA OLEH PEDAGANG EMAS DI PASAR SENTRAL WATAMPONE","authors":"Abdulahanaa Abdulahanaa","doi":"10.30863/aliqtishad.v13i2.2541","DOIUrl":"https://doi.org/10.30863/aliqtishad.v13i2.2541","url":null,"abstract":"Gold traded zakat can be seen from two sides, namely from the side of gold and from the side of trade. As a result, in the field there are differences in how to calculate the amount of zakat, determine the nisab, haul and the time of distribution. The existence of these differences causes no standard unit used, so that it has an impact on the weak legal certainty of gold traded zakat, so that it needs to be handled by scholars and academics by first doing research. This study aims to determine the practice of gold traded zakat in Watampone as the basis for the formulation of standard guidelines of gold trade zakat which will be disseminated to gold traders in order to create uniformity and legal certainty. This research is a field research with a normative approach. The population of this research is Muslim gold traders who have assets that meet the requirements of zakat in Watampone Central Market. The sampling technique was carried out by means of random sampling. Data collection was carried out by direct interviews and questionnaires. The data analysis method used was descriptive qualitative. After conducting the research, it was found that the gold traders at the Watampone Central Market did two ways in the process of calculating and distributing zakat. There are those who count because of their gold (according to the Maliki school of thought), and some are counting because of their trade (according to the jumhur school of thought). There are those who combine gold merchandise with other capital including money (according to the jumhur school of thought), some are separating them (according to the Maliki school of thought). There are those who pay zakat in the form of money (according to the jumhur school of thought) and there are also those who issue zakat in the form of goods / gold (according to the Syafi'i school of thought). They use the same nisab, which is following the golden ratio, but the amount is different.","PeriodicalId":103696,"journal":{"name":"AL-IQTISHAD","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123833548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"SISTEM PENGENDALIAN INVENTORY TURNOVER DENGAN PENDEKATAN MAQASHID SYARIAH (Studi pada PT Al Faqih Putra Risjaya di Kabupaten Bone)","authors":"Andi Gusriana Fatimah, Munawarah Munawarah","doi":"10.30863/aliqtishad.v13i2.2543","DOIUrl":"https://doi.org/10.30863/aliqtishad.v13i2.2543","url":null,"abstract":"This research aimns to find out about inventory turnover control system and implementation of Maqashid Sharia in the furniture business at PT Al Faqih Putra Risjaya. As for inventory turnover control system is the process of regulating and monitoring policies in determining the level of inventory that must be maintained by the company, and maqashid sharia means the unity of principles, words and actions based on achieving the pleasure of Allah SWT. The type used in this research is field research, that is research conducted directly by collecting information in the form of data from interviews, observations, and documentation. The results of this research indicate that the inventory turnover control system applied by PT Al Faqih Putra Risjaya is still natural and simple, that is procuring raw material inventories based on company conditions and previous experience. PT Al Faqih Putra Risjaya also applies the safety stock method and also the economic order quantity method, namely purchasing raw materials in large quantities to minimize inventory shortages due to natural conditions such as the rainy season which affects the delay in the distribution of raw materials. In terms of inventory turnover, PT Al Faqih Putra Risjaya is also doing well. This can be seen from the sales results that continue to increase from 2018-2020. And overall, there has been an application of maqashid sharia in the furniture business at PT Al Faqih Putra Risjaya. This can be seen through the fulfillment of 5 aspects of maqashid sharia at PT Al Faqih Putra Risjaya, that are: 1) protecting religion, 2) protecting of soul, 3) protecting the mind, 4) protecting offspring, and 5) protecting the property.","PeriodicalId":103696,"journal":{"name":"AL-IQTISHAD","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126235259","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"KONSEP BUSINESS PLAN UNTUK USAHA MIKRO KECIL MENENGAH","authors":"Hasni Hasni","doi":"10.30863/aliqtishad.v13i2.2544","DOIUrl":"https://doi.org/10.30863/aliqtishad.v13i2.2544","url":null,"abstract":"The pandemic has had a significant impact on various aspects of human life worldwide, including in Indonesia. The business sector, especially micro, small and medium enterprises or MSME, has also been heavily impacted by the pandemic. As the most significant contributor to Gross Domestic Product, the government continues to strive so that MSME can bounce back. The rise of MSME will encourage improvement in the country's economic growth. Many programs are carried out by the government so that MSME can be active again. Still, these programs will not be helpful if entrepreneurs in the MSME sector do not know how to manage their business to survive uncertain external conditions. A business plan is one solution. Entrepreneurs who can make a good business plan will make the business run well. It can help formulate the right strategy to build a company that can survive in challenging conditions and become a sustainable business. The concept of a simple but effective business plan is explained in this article to help business actors in the MSME sector with implications for the government and the private sector to help MSME learn to develop their business plans.","PeriodicalId":103696,"journal":{"name":"AL-IQTISHAD","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131569186","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ZAKAT SEBAGAI PEMBERDAYAAN EKONOMI UMAT DALAM MENGATASI KEMISKINAN","authors":"Muh. Arafah","doi":"10.30863/aliqtishad.v13i2.2542","DOIUrl":"https://doi.org/10.30863/aliqtishad.v13i2.2542","url":null,"abstract":"Zakat menjadi salah satu solusi alternatif dalam membangun ekonomi umat, sekaligus menciptakan iklim solidaritas sesama manusia, karena zakat menekankan prinsip keadilan dalam sistem ekonomi Islam. Penelitian ini merupakan studi pustaka yang mencoba menemukan teori-teori zakat yang dapat memberdayakan sehingga dapat mengatasi kemiskinan. Hasilnya menunjukkan bahwa dalam kaitannya dengan pemberdayaan ekonomi umat, masalah zakat dapat dilihat dalam dua tingkatan permasalahan. Pertama, pada tingkat pelaksanaan zakat, kedua, pada tingkat pendayagunaan serta pendistribusiannya. Sehingga zakat benar-benar dapat menggerakkan ekonomi umat, khususnya bagi kalangan yang tidak mampu serta dapat mengentaskan kemiskinan.","PeriodicalId":103696,"journal":{"name":"AL-IQTISHAD","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131261499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}