Al TijarahPub Date : 2020-01-29DOI: 10.21111/TIJARAH.V5I2.3452
Yosita Nur Wirdayanti, Muhammad Abdul Ghoni
{"title":"Neuromanagement Under the Light of Maqasid Sharia","authors":"Yosita Nur Wirdayanti, Muhammad Abdul Ghoni","doi":"10.21111/TIJARAH.V5I2.3452","DOIUrl":"https://doi.org/10.21111/TIJARAH.V5I2.3452","url":null,"abstract":"Technology advancement and Industrial revolution 4.0 engagement are increasingly seen as powerful tool for making innovation, managerial efficiency of the company. New brain imaging technologies have motivated neuromanagement studies of the internal order of the mind and its links with the spectrum of human decisions from harmful and injustice decision. The main achievement of this study is to explain how neuromanagement works under light of Maqasid al Shariah. As spirit of Shariah is based on wisdom and achieving people’s welfare in this life and the afterlife. Shariah is all about justice, wisdom, and good. This paper contributes to the literature by explaining neuromanagement and Maqasid al Shariah. In fact, that there is a lack of literature related to neuromanagement and Maqasid al Shariah. This research will, therefore, provide to the neuromanagement decision making in accordance with the Maqasid al Shariah.","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46443913","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}
Al TijarahPub Date : 2020-01-29DOI: 10.21111/TIJARAH.V5I2.3654
B. Setyanta, D. Puspitasari
{"title":"Peran Sanksi Pajak Dalam Memoderasi Kepatuhan Wajib Pajak Pribadi Di Yogyakarta","authors":"B. Setyanta, D. Puspitasari","doi":"10.21111/TIJARAH.V5I2.3654","DOIUrl":"https://doi.org/10.21111/TIJARAH.V5I2.3654","url":null,"abstract":"Penelitian ini bertujuan untuk menentukan peran sanksi pajak dalam memoderasi perilaku kepatuhan wajib pajak pribadi di Yogyakarta. Pengambilan 174 sampel penelitian dengan menggunakan metode convenience sampling Uji statistik dalam penelitian ini menggunakan Structural Equation Modeling. Hasil penelitian mengindikasi bahwa sanksi pajak memoderasi perilaku kepatuhan pajak pribadi. Penelitian selanjutnya dapat mempertimbangkan penegakan hukum sebagai variabel pemoderasi.","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46218294","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}
Al TijarahPub Date : 2019-12-01DOI: 10.21111/TIJARAH.V5I2.3923
Muchammad Taufiq Affandi
{"title":"Review on Financial Sector Assessment Program (FSAP) and its Adoption of Proposed Islamic Financial Sector Assessment Program (IFSAP)","authors":"Muchammad Taufiq Affandi","doi":"10.21111/TIJARAH.V5I2.3923","DOIUrl":"https://doi.org/10.21111/TIJARAH.V5I2.3923","url":null,"abstract":"The Financial Sector Assessment Program (FSAP) states that a sound and well-functioning financial system is supported by three pillars to sustain orderly financial development and stability which relate to the macroeconomic factors, regulatory and supervisory framework, and the infrastructures. There is an urgency to review to what extent FSAP has adopted Proposed Islamic Financial Sector Assessment Program (IFSAP) Template. This note will try to review the FSAP on some selected countries and analyse the influence of proposed IFSAP to the FSAP. Result of this review shows that, based on 2013 data, the IMF-World Bank has adopted in a limited way the proposed template by IRTI-IDB. Overall, there is a very limited significance of change in the of FSAP model.","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67833804","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}
Al TijarahPub Date : 2019-06-01DOI: 10.21111/TIJARAH.V5I1.3612
Ahmad Setiyono, Mahadva Meutia Maramis, Rahmat Heru Setianto
{"title":"Peran Diversifikasi Pendapatan pada Pengaruh Kekuatan Pasar terhadap Stabilitas Bank","authors":"Ahmad Setiyono, Mahadva Meutia Maramis, Rahmat Heru Setianto","doi":"10.21111/TIJARAH.V5I1.3612","DOIUrl":"https://doi.org/10.21111/TIJARAH.V5I1.3612","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh kekuatan pasar terhadap stabilits bank di Indonesia. Penelitian ini juga menguji peran moderasi diversifikasi pendapatan pada pengaruh kekuatan pasar teradap stabilitas bank. Datayang digunakan adalah 38 bank umum antara perode 2008- 2017. Hasil uji regresi menunjukkan bahwa kekuatan pasar akan meningkatkan stabilitas bank. Hasil dari regresi moderasi mengindikasikan bahwa pengaruh kekuatan pasar terhadap stabiltas bank akan semakin uat pada bank dengan diversifikasi pendapatan yang tinggi. Hasil ini akan membawa implikasi bagi para manajer dan pembuat kebijakan dalam mengelola bank.","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44047537","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}
Al TijarahPub Date : 2019-06-01DOI: 10.21111/TIJARAH.V5I1.3621
Kurnia Khafidhatur Rafiah
{"title":"Analisis Pengaruh Kepuasan Pelanggan dan Kepercayaan Pelanggan terhadap Loyalitas Pelanggan dalam Berbelanja melalui E-commerce di Indonesia","authors":"Kurnia Khafidhatur Rafiah","doi":"10.21111/TIJARAH.V5I1.3621","DOIUrl":"https://doi.org/10.21111/TIJARAH.V5I1.3621","url":null,"abstract":"Penelitian ini bertujuan untuk menjelaskan pengaruh kepuasan pelanggan terhadap kepercayaan pelanggan dan pengaruh kepuasan pelanggan dan kepercayaan pelanggan terhadap loyalitas pelanggan dalam e-commerce. Penelitian ini adalah penelitian korelasional dengan menggunakan metode kuantitatif dengan tiga variabel, yaitu variabel bebas (kepuasan pelanggan dan kepercayaan pelanggan) dan variabel terikat (loyalitas pelanggan). Pengumpulan data dilakukan menggunakan kuesioner yang didistribusikan kepada masyarakat Indonesia menggunakan media online dan offline. Kriteria sampel yang dapat menjadi koresponden adalah orang-orang yang telah belanja online melalui e-commerce seperti Shopee, Bukalapak, Tokopedia, dan sebagainya. Subjek penelitian ini adalah 450 responden. Analisis data dilakukan dengan model persamaan struktural (SEM) menggunakan software Amos 21. Penelitian ini dilakukan berdasarkan peluang yang sangat tinggi dalam bisnis online yang juga sejalan dengan risiko yang harus dihadapi. Berdasarkan evaluasi dan analisis yang dilakukan, diketahui bahwa kepuasan pelanggan dan kepercayaan pelanggan berpengaruh signifikan dan positif terhadap loyalitas. Ini berarti bahwa untuk mendukung bisnis e-commerce, pemilik bisnis perlu terus meningkatkan kepuasan dan kepercayaan pelanggan untuk menjaga loyalitas pelanggan. Loyalitas pelanggan adalah salah satu hal penting yang mempengaruhi pelanggan untuk melakukan pembelian kembali dan juga akan dengan mudah mempromosikan e-commerce secara langsung atau tidak langsung kepada orang lain.","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46637013","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}
Al TijarahPub Date : 2019-06-01DOI: 10.21111/TIJARAH.V5I1.3323
Merita Bernik, Mukiman Dilyaul Haq
{"title":"Analisis Penetapan Harga untuk Peningkatan Jumlah Penjualan Produk (Studi Kasus Sate Hadori Bandung)","authors":"Merita Bernik, Mukiman Dilyaul Haq","doi":"10.21111/TIJARAH.V5I1.3323","DOIUrl":"https://doi.org/10.21111/TIJARAH.V5I1.3323","url":null,"abstract":"Persaingan semakin ketat untuk para pelaku bisnis terutama dibidang kuliner. Salah satu cara untuk dapat memenangkan persaingan adalah penetapan harga yang sesuai dengan pangsa pasarnya. Harga merupakan salah satu unsur yang dapat meningkatkan jumlah penjualan. Salah satu kuliner terkenal di kota Bandung adalah sate Hadori. Untuk memenangkan persaingan dengan kuliner sate yang lainnya, adalah dengan menetapkan harga yang sesuai. Oleh karena itu, paper ini mencoba untuk menganalisis penetapan harga yang dapat meningkatkan jumlah penjualan. Hal tersebut bertujuan agar perusahaan dapat menentukan harga yang tepat dan sesuai dengan keinginan konsumen sehingga akan meningkatkan penjualan. Metoda penelitian yang dipergunakan adalah metoda deskriptif dengan menggunakan data primer dan sekunder, serta dilakukannya uji t untuk mengetahui apakah terdapat perbedaan jumlah penjualan sebelum dan setelah dilakukan kenaikan harga. Hasil yang diperoleh ternyata walaupun telah dilakukannya kenaikan harga sebanyak 2 kali dari tahun 2016-2018 jumlah penjualannya mengalami peningkatan.","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44499241","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}
Al TijarahPub Date : 2019-06-01DOI: 10.21111/TIJARAH.V5I1.3324
Nurizal Ismail, S. Aisyah
{"title":"The Concept of Had Kifayah in Zakah Management","authors":"Nurizal Ismail, S. Aisyah","doi":"10.21111/TIJARAH.V5I1.3324","DOIUrl":"https://doi.org/10.21111/TIJARAH.V5I1.3324","url":null,"abstract":"This research attempts to find the concept of had kifayah (the sufficiency line) in classical Islamic texts (turasts) written by Muslim scholars and to be analysed it in the contemporary relevance of zakah management. It employs a qualitative method by exploring the concept of had kifayah of early Muslim Scholars and analyzing its relevance in the current condition. Moreover, the findings are clearly stated that the concept of had kifayah is derived from the works of early Muslim scholars that gives a fundamental philosophical framework toward the development of had kifayah study in zakah management.The existing research covers the study of had kifayah focusing on formulating the measurement of had kifayah with some additional Islamic values that based on the maqasid Shari’ah approach. However, the comprehensive study on the had kifayah based in Islamic perspective has been not executed very much in this regard. This research will contribute to the development of Islamic economics because the concept had kifayah related to the development of zakah management","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49481498","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}
Al TijarahPub Date : 2019-06-01DOI: 10.21111/TIJARAH.V5I1.3325
Dewi Puspitasari
{"title":"Perbandingan Pengaruh Kinerja Perusahaan dan Nilai Perusahaan terhadap Tingkat Pertumbuhan Berkelanjutan","authors":"Dewi Puspitasari","doi":"10.21111/TIJARAH.V5I1.3325","DOIUrl":"https://doi.org/10.21111/TIJARAH.V5I1.3325","url":null,"abstract":"Penelitian ini bertujuan untuk menguji dan memberi bukti empiris mengenai perbedaan pengaruh kinerja keuangan dan nilai perusahaan terhadap tingkat pertumbuhan yang berkelanjutan antara perusahaan yang terdaftar dalam Sri Kehati Index (SKI) dan perusahaan diluar SKI selama periode tahun 2015-2017. Tingkat pertumbuhan yang berkelanjutan diproksikan dengan Sustainable Growth Rate (SGR) sebagai variable dependen, sedangkan kinerja keuangan dan nilai perusahaan diproksikan dengan Return on Asset (ROA) dan Price Earning Ratio (PER) sebagai variable independen. Tehnik analisis dilakukan dengan menggunakan analisis regresi linier berganda dengan Uji F dan Uji T sebagai penguji hipotesis sehingga diperoleh hasil pengujian empiris. Penelitian ini merupakan hal yang penting untuk mengetahui apakah variabel yang digunakan untuk menyeleksi perusahaan di dalam SKI yaitu ROA dan PER telah tepat dapat mendukung keberlanjutan usaha untuk memberikan pengembalian investor. Hasil penelitian ini menunjukan bahwa adanya perbedaan pengaruh PER terhadap SGR antara kedua kelompok sampel dan tidak ada perbedaan pengaruh ROA terhadap SGR. Hal ini berarti menunjukkan bahwa nilai PER sangat layak untuk digunakan dalam menilai kondisi perusahaan pada kelompok sampel karena merepresentasikan kondisi suatu perusahaan dengan spesifikasi dan kriteria pengelompokan yang berbeda dalam model penelitian. Penelitian selanjutnya dapat menggunakan variabel lain yang diduga berpengaruh dalam memoderasi.","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43179734","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}
Al TijarahPub Date : 2019-06-01DOI: 10.21111/TIJARAH.V5I1.3648
R. Astuti, D. Kurniawan
{"title":"Islamic Economic Analysis Reviews: the Transparency of Top-up Banking","authors":"R. Astuti, D. Kurniawan","doi":"10.21111/TIJARAH.V5I1.3648","DOIUrl":"https://doi.org/10.21111/TIJARAH.V5I1.3648","url":null,"abstract":"Writing this paper is based on customers who are trapped with the facilities provided by the bank, called “top up”. Customers do not need to pay off the remaining loans, customers will receive a new schedule and a new loan ceiling. This is based on many problems experienced by bank customers. The extent to which transparency is applied by banks in accordance with PBI. No. 7/6/2005 is the aim of this study. This research is qualitative research with an evaluative-normative approach. From these problems, the bank in delivering it to customers about Top Up information has not conveyed transparently what should be conveyed to customers. Transparency to customers is very important in accordance with an Islamic economy based on sharia values and principles that can be applied in all aspects of business life and transactions of the Ummah Compliance with regulations issued by the government, namely PBI no. 7/6 / PBI / 2005 which is not yet fully operational in banking in general. With transparency being applied in Islamic economics, customers will know what their rights and obligations are. Transparency to customers is very important to prevent misunderstandings that can cause harm to customers. .","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48072300","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}
Al TijarahPub Date : 2018-12-01DOI: 10.21111/TIJARAH.V4I2.2827
Muhamad Nafik Hadi Ryandono, Lina Nugraha Rani
{"title":"Dampak penjaminan Syariah pada kesehatan pembiayaan perbankan Syariah","authors":"Muhamad Nafik Hadi Ryandono, Lina Nugraha Rani","doi":"10.21111/TIJARAH.V4I2.2827","DOIUrl":"https://doi.org/10.21111/TIJARAH.V4I2.2827","url":null,"abstract":"Tujuan penelitian ini adalah untuk menjawab pertanyaan; bagaimana dampak penjaminan syariah pada kesehatan pembiayaan Bank Syariah?. Pendekatan penelitiannya adalah pendekatan kualitatif dengan jenis penelitian explanatori dan strateginya studi kasus serta analisisnya diskriptif naratif. Hasil penelitiannya adalah risiko pembiayaan dan moral hazard staf pembiayaan dapat diminimalisir sedini mungkin. Pada saat terjadi permasalahan dalam pembiayaan para pihak (bank syariah dan lembaga penjaminan) cenderung melakukan tindakan untuk menghindari risiko yang terjadi pada lembaganya dengan moral harazd merugikan nasabah pembiayaan atau dengan kata lain nasabah pembiayaan menjadi obyek penderita dengan mengabaikan hak-haknya nasabah pembiayaan. Temuan di lapangan pihak nasabah dipaksa untuk berhubungan dengan lembaga ribawi agar mengambil pembiayaan untuk menutup kerugian yang muncul bagi Bank Syariah dan lembaga penjaminan syariah. Kerjasama yang awalnya dengan niat ta’awun justru menjadi masalah dan beban bagi nasabah pembiayaan. Kondisi ini terjadi karena pihak nasabah pembiayaan merupakan pihak yang lemah, dimana harus menyelesaikan kewajiban pembiayaannya dan apabila tidak menyelesaikannya diancam masuk kategori kolektibilitas macet. Kondisi ini tentu saja membuat nasabah pembiayaan akan melakukan apa saja karena darurat agar tidak masuk kolektibilitas macet dan dilema sehingga jika imannya tidak kuat akan terjerumus pada ribawi. Kondisi ini sangat disesalkan karena pihak nasabah yang berniat menghindari riba tapi realitasnya akan dijerumuskan masuk dalam ribawi dan dimanfaatkan sebagai strategi menghindari risiko oleh pihak bank syariah dan lembaga penjaminan. Penjaminan syariah secara realitas empirik hanya berdampak pada kesehatan pembiayaan bagi bank syariah tetapi pada kondisi pembiayaan bermasalah cenderung terjadi moral hazard dari pihak bank syariah dan lembaga penjaminan yang merugikan pihak nasabah pembiayaan.","PeriodicalId":31654,"journal":{"name":"Al Tijarah","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42661808","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}