IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita最新文献

{"title":"Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Sebagai Variabel Intervening","authors":"Yunita Kurnia Shanti","doi":"10.46367/iqtishaduna.v9i2.241","DOIUrl":"https://doi.org/10.46367/iqtishaduna.v9i2.241","url":null,"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.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"495 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123060741","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 Sikap Menabung Dan Orientasi Masa Depan Terhadap Perencanaan Dana Pensiun Pada Pekerja Swasta Di Kota Surabaya","authors":"Muhammad Arfan Hajam","doi":"10.46367/iqtishaduna.v9i2.239","DOIUrl":"https://doi.org/10.46367/iqtishaduna.v9i2.239","url":null,"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.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129629906","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":"Mengenal Bisnis Yang Tak Kenal Rugi Dalam Perspektif Islam","authors":"Sukma Mehilda","doi":"10.46367/iqtishaduna.v9i2.236","DOIUrl":"https://doi.org/10.46367/iqtishaduna.v9i2.236","url":null,"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.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126822647","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":"Pemasaran Digital Dalam Kewirausahaan","authors":"Decky Hendarsyah","doi":"10.46367/iqtishaduna.v9i1.209","DOIUrl":"https://doi.org/10.46367/iqtishaduna.v9i1.209","url":null,"abstract":"This paper aims to discuss the concepts and new ideas, opportunities and challenges of digital marketing in entrepreneurship. After discussion, it was found that digital marketing has a very close relationship with entrepreneurship, where both items have the same target. Then digital marketing is part of entrepreneurial activities. Digital marketing has huge opportunities in the development of the business world from now until in the future where the target market has been transformed into a digital platform. While the challenges that must be faced by the business world when implementing digital marketing are readiness in terms of human resources and financial resources in supporting digital marketing activities.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114796010","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 Badan Usaha Milik Desa Terhadap Pendapatan Asli Di Desa Sukajadi Kecamatan Bukit Batu Kabupaten Bengkalis","authors":"Muhammad Elsa Tomisa, M. Syafitri","doi":"10.46367/iqtishaduna.v9i1.219","DOIUrl":"https://doi.org/10.46367/iqtishaduna.v9i1.219","url":null,"abstract":"The Village Owned Enterprise was born as a new approach to improving the village economy based on the needs and potential of the village. This research aims to determine the effect of Village-Owned Enterprises on the village's original income. This research used a sample of 75 respondents from village officials and village institutions. Data collection methods used in this research were interviews, observation, questionnaires and literature study. The data analysis method used is quantitative analysis. The results of this research indicate that there is an influence of Village Owned Enterprises on Village Original Income in Sukajadi Village, Bukit Batu District, Bengkalis Regency.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"266 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116065446","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 Sistem Pengendalian Internal Terhadap Ketepatan Pelaporan Pajak Bumi Dan Bangunan Pada Badan Pendapatan Kabupaten Bengkalis","authors":"Heru Maruta, Ayu Apriliani","doi":"10.46367/iqtishaduna.v9i1.217","DOIUrl":"https://doi.org/10.46367/iqtishaduna.v9i1.217","url":null,"abstract":"The purpose of this research was to determine the effect of the internal control system on the accuracy of land and building tax reporting at the Bengkalis Regency Regional Revenue Agency. The populations in this research are employees of the Bengkalis Regency Revenue Agency whose job is to examine the Earth and Building Tax report where the total population is 30 people. The sample in this research used a saturated sample of 30 people. Data collection techniques used were interviews, documentation, questionnaires and literature study. The results of this research are that the internal control system influences the accuracy of land and building tax reporting with a percentage of influence of 62.9%, while the remaining 37.1% is influenced by other variables that are not included in this research model.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122830220","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":"Pengukuran Kesehatan Bank Syariah Berdasarkan Islamicity Performance Index","authors":"Muhammad Makruflis","doi":"10.46367/IQTISHADUNA.V8I2.176","DOIUrl":"https://doi.org/10.46367/IQTISHADUNA.V8I2.176","url":null,"abstract":"This research is motivated by the performance of Islamic banks in Pekanbaru as measured in terms of the Islamicity Performance Index. This research is field research, with qualitative descriptive methods. The sampling method uses simple random sampling. The number of respondents in this study amounted to 93 people. Data collection is done by means of observation, interviews, documentation and questionnaires. Based on strategic planning and Islamicity Performance Index using Islamic economic perspective in the form of financial ratios namely profit sharing ratio, zakat performance ratio, equitable distribution ratio, director employee welfare ratio, Islamic investment versus non-Islamic investment ratio and Islamic income versus non-Islamic income and more focused the zakat performance ratio shows that the financial performance of Bank Muamalat Indonesia is better than Bank Syariah Mandiri.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"154 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128603084","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":"Fenomenologi Ramadanomic Di Negeri Junjungan Bengkalis","authors":"S. Bahri","doi":"10.46367/iqtishaduna.v8i1.156","DOIUrl":"https://doi.org/10.46367/iqtishaduna.v8i1.156","url":null,"abstract":"Allah SWT. tidak hanya memberi tugas kepada manusia sebagai khalifah di muka bumi melainkan juga melengkapi kebutuhan manusia itu sendiri dalam bentuk limpahan rezeki. Kesempurnaan nikmat itu telah Allah SWT. gariskan sebelum Rasulullah SAW. wafat, itu lah wahyu terakhir. Kesempurnaan nikmat itu begitu melimpah turun di bulan suci Ramadhan. Geliat ekonomi sangat jelas terlihat bahkan sebelum bulan suci itu tiba. Dialah Ar-Rahman Ar-Rahim dan Khairur Raziqin yang mencurahkan rezeki-Nya kepada bumi pertiwi dan khususnya Negeri Junjungan Bengkalis. Fenomena ekonomi di bulan suci itu pada akhirnya dikenal dengan istilah Ramadanomic yang menjadi kajian kali ini. Dengan menggunakan metode analisis deskriptif, kajian sederhana ini diharapkan memberi pencerahan meskipun hanya seperti “setetes embun pagi”.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122659960","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":"Faktor-Faktor Yang Mempengaruhi Keberhasilan Usaha Pedagang Pasar Sukaramai Di Kecamatan Bengkalis","authors":"M. Mashuri, Eryana Eryana, Ezril Ezril","doi":"10.46367/IQTISHADUNA.V8I1.158","DOIUrl":"https://doi.org/10.46367/IQTISHADUNA.V8I1.158","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh modal, jumlah tenaga kerja, tingkat pendidikan, pengalaman, lama jam kerja, usia para pedagang pasar terhadap tingkat keberhasilan usaha para pedagang di pasar Sukaramai kecamatan Bengkalis. Penelitian ini merupakan penelitian inferensial dengan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan simple random sampling jumlah yang digunakan sebagai sampel sebanyak 47 orang pemilik toko (kios). Teknik pengumpulan data primer menggunakan kuesioner, wawancara serta observasi lapangan. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa terdapat pengaruh positif modal terhadap pendapatan pedagang di pasar Sukaramai Bengkalis yang ditunjukan dengan nilai koefisien standar regresi sebesar 0,673. Terdapat pengaruh tenaga kerja dengan nilai koefisien standar regresi sebesar 0,295, tidak terdapat  pengaruh pendidikan (dummy variable) dan lama usaha (pengalaman) terhadap peningkatan pendapatan (keberhasilan usaha), terdapat pengaruh positif lama jam kerja dengan nilai koefisien standar regresi sebesar 0,229, dan tidak terdapat pengaruh usia terhadap keberhasilan para pedagang di pasar Sukaramai kecamatan Bengkalis. Sedangkan secara simultan yakni pengaruh modal, jumlah tenaga kerja, tingkat pendidikan, pengalaman, lama jam kerja, usia terhadap tingkat keberhasilan pedagang di pasar Sukaramai kecamatan Bengkalis sebesar 94,8% sedangkan sisanya sebesar 5,2% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115205845","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 Produksi Lempuk Durian Di Kabupaten Bengkalis (Ditinjau Dalam Perspektif Ekonomi Islam)","authors":"Ade Suhartini","doi":"10.46367/iqtishaduna.v8i1.155","DOIUrl":"https://doi.org/10.46367/iqtishaduna.v8i1.155","url":null,"abstract":"Produksi adalah kegiatan menghasilkan atau menambah nilai guna barang atau jasa baru sehingga lebih bermanfaat dalam memenuhi kebutuhan.penelitian ini menganalisa 10 usaha dagang yang ada di bengkalis dengan berbagai Masalah yang sering dihadapi dalam usaha lempuk durian adalah stok durian bersifat musiman. Selama ini para petani di Indonesia masih mengandalkan teknologi sederhana dalam mengembangkan produksinya. Hal ini tentu mempengaruhi komoditas panen yang dihasilkan, sehingga persediaan barang juga bersifat musiman (belum stabil). Ketika panen tiba, stok barang melimpah ruah dan harga jualnya bisa anjlok dengan nilai yang sangat rendah. Sedangkan pada saat belum musim, ketersediaan barang menjadi sangat terbatas sehingga harga jualnya bisa melambung tinggi. Pada umumnya produsen lempuk durian mengalami kesulitan untuk memproduksi lempuk durian dalam jumlah besar dengan masa simpan yang cukup panjang. Produk ini tidak tahan lama hingga menunggu musim durian berikutnya, sehingga terjadi kekosongan suplai pada waktu-waktu tertentu. disamping itu, penampilan produk ini masih kurang menarik, terutama dari cata teknik pengemasan yang masih sederhana dan belum dilakukan pelabelan yang mencerminkan nilai gizi, masa kadaluarsa dan jaminan mutu. Pada dasarnya kerusakan yang menyebabkan lempuk durian tidak tahan lama disimpan dalam waktu relatif lama. Penelitian ini bertujuan untuk Untuk menganalisa produksi pada usaha dagang lempuk durian di Kabupaten Bengkalis dan menganalisis kendala-kendala yang dihadapi dalam memproduksi lempuk durian pada usaha dagang di Kabupaten Bengkalis serta menganalisa perspektif ekonomi Islam terhadap produksi lempuk durian di Kabupaten Bengkalis.Penelitian ini merupakan penelitian kualitatif, karena yang menjadi sorotan adalah Produksi Usaha Dagang lempuk durian. teknik pengambilan data dalam penelitian ini adalah sebagai berikut: Observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukan bahwa produksi lempuk durian ini sangat berpengaruh kepada tenaga kerja, modal, bahan baku dan metode. Kendala-kendala yang dihadapi dalam memproduksi lempuk durian di Kabupaten Bengkalis adalah manajemen, pemasaran dan distribusi. Produksi lempuk durian berdasarkan tinjauan dari perspektif ekonomi islam harus berlandaskan nilai-nilai islam yang berkaitan dengan tenaga kerja, modal, bahan baku dan metode agar durian dapat diolah menjadi lempuk durian yang dapat dikonsumsi oleh konsumen dan mendatangkan manfaat bagi produsen dengan menghasilkan pendapatan dan usaha dapat berjalan dengan sesuai syariah.","PeriodicalId":260493,"journal":{"name":"IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123932958","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}