Tasharruf: Journal Economics and Business of Islam最新文献

{"title":"SUKUK RATING AND FINANCIAL RATIO IN ISLAMIC BANKS","authors":"Kurnia Agustina, H. Noviarita, Erike Anggraini, S. Surono","doi":"10.30984/TJEBI.V6I1.1452","DOIUrl":"https://doi.org/10.30984/TJEBI.V6I1.1452","url":null,"abstract":"The sukuk rating in capital market world is important because it will be considered by investors in determining investment decisions, on the other hand, that the rating will provide relevant information regarding the companies that issue sukuk, which will be in accordance with the main purpose of the sukuk rating, namely reducing the information asymmetry of issuers and investors purpose of this study is to discuss the effect of profitability ratios, liquidity ratios, leverage and productivity ratios on sukuk ratings in Islamic banking institutions issuing sukuk. By using purposive sampling from 14 Islamic banking institutions, 6 Islamic bank institutions were obtained as research samples in the 2015-2019 period, which were analyzed using multiple linear regression showing that only the productivity variable had a significant and positive influence on the rating of sukuk in Islamic banking institutions, although, with a positive coefficient, profitability does not have a significant effect on the sukuk rating, while the liquidity and leverage variables do not have a significant effect and form a negative relationship pattern on the sukuk rating in Indonesian Islamic banking institutions that issue sukuk.","PeriodicalId":362415,"journal":{"name":"Tasharruf: Journal Economics and Business of Islam","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126137554","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":"TOURIST ATTRACTIONS AND SERVICESCAPE AS EFFORTS TO INCREASE VISITING INTEREST ON HALAL TOURISM IN BIMA CITY","authors":"Sri Ernawati, I. Ismunandar","doi":"10.30984/TJEBI.V6I1.1456","DOIUrl":"https://doi.org/10.30984/TJEBI.V6I1.1456","url":null,"abstract":"The natural and cultural wealth is a potential asset for tourism in Indonesia. The combination of tourist attractions and supporting facilities is a special advantage for tourists. The purpose of this study was to determine and partially analyze the influence of tourist attractions as an effort to increase visiting interest and servicescape as an effort to increase visiting interest and simultaneously tourist attractions and servicescapes in increasing tourist interest in visiting the concept of halal tourism in Bima City. The number of samples is 100 respondents with purposive sampling through a questionnaire with a Likert scale. Collecting data using questionnaires, observation, and literature study. Testing the data using SPSS (Statistical Package for the Social Sciences) version 20.0. Data analysis used multiple linear regression t-test, F test is carried out. The results show that tourist attractions have an effect as an effort to increase interest in visiting and servicescape has an effect as an effort to increase interest in visiting and simultaneously tourist attractions and servicescape have an effect together as an effort to increase interest in visiting halal tourism in Bima City","PeriodicalId":362415,"journal":{"name":"Tasharruf: Journal Economics and Business of Islam","volume":"37 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116617046","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":"FACTORS AFFECTING AUDIT DELAY IN BANKING COMPANIES IN INDONESIA","authors":"Anggoro Sugeng, Asmi Trisna Puspita, Ku Abdul Muhaimin Yusof","doi":"10.30984/TJEBI.V6I1.1457","DOIUrl":"https://doi.org/10.30984/TJEBI.V6I1.1457","url":null,"abstract":"This study aims to determine the factors that cause audit delay in banking companies listed on the Indonesia Stock Exchange. The variable that distinguishes this research from the others is the audit committee variable as a new indicator. Overall, there are 5 assessment indicators in this study consisting of firm size variable, company profit/loss variable, auditor opinion variable, audit committee variable, and KAP size variable. The population consists of banking companies in Indonesia that are listed on the Indonesia Stock Exchange with a sample of 30 companies with a sampling technique of purposive sampling. The analysis used in this study is multiple linear regression analysis, which is in the form of panel data. This study indicates that the variables of KAP size and company profit/loss have a significant effect on audit delay. While the variables of the audit committee, auditor's opinion, and firm size have no significant effect on audit delay.","PeriodicalId":362415,"journal":{"name":"Tasharruf: Journal Economics and Business of Islam","volume":"28 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133037640","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 AS A SOLUTION FOR PUBLIC ECONOMIC RECOVERY IN THE ERA OF COVID-19","authors":"Chadijah Haris","doi":"10.30984/TJEBI.V6I1.1463","DOIUrl":"https://doi.org/10.30984/TJEBI.V6I1.1463","url":null,"abstract":"This article aims to describe the economic situation in the covid 19 pandemic era and analyze the function of zakat in restoring the society economy during the Covid-19 pandemic. The method used in this research was a literature study. The data collection techniques were carried out in two ways comprised primary and secondary data. The data analysis was content analysis. The results showed that zakat served as a manifestation of human solidarity, which means that the rich are required to spend some of their wealth in the form of zakat, and distribute it to the needy, in this context how to see zakat function as a way to help economic recovery during the pandemic. So it can be concluded that with the distribution of zakat, such as Zakat Fitrah, Zakat Maal and professional Zakat, it can strengthen the solidarity and foster the relationship between human by helping the needs of people affected by Covid-19 and reduce the poverty during the pandemic that currently affects all people in the world, especially in Indonesia.","PeriodicalId":362415,"journal":{"name":"Tasharruf: Journal Economics and Business of Islam","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123487978","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":"ISLAMIC BANKING FINANCING AND ECONOMIC GROWTH: AN EMPIRICAL STUDY FROM INDONESIA","authors":"M. Iryanto, Fathy Inat, S. Fadly","doi":"10.30984/TJEBI.V5I2.1316","DOIUrl":"https://doi.org/10.30984/TJEBI.V5I2.1316","url":null,"abstract":"This research studies the relationship between Islamic bank financing and Indonesia's economic growth from 2017:1 to 2019:12. The analytical approach used is the Autoregressive Distributed Lag (ARDL) model, which can show the dynamics of short and long terms relationships. Also using the Granger causality test to study the relationship of causality between research variables. ARDL estimation results show the independent variable: Total Financing (TF), Mudharabah (PLS), and Murabahah (PMH)  are proven to have long-term co-integration or in the long term move together in influencing Indonesia's economic growth (GDP). These three variables also have a dynamic short-term relationship with an adjustment speed of 52.47 percent per month. Furthermore, the Granger causality test results indicate that a supply-following relationship, economic growth affect the financing of Islamic banks in Indonesia. The vital record from this research is Islamic Banking intermediation empirically contributes directly to create economic growth justly, even though it still in a limited section. ","PeriodicalId":362415,"journal":{"name":"Tasharruf: Journal Economics and Business of Islam","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134540505","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 Motivasi terhadap Produktivitas Kerja Karyawan PT. Telkom Tbk Cabang Makassar","authors":"Nurnaningsih Nurnaningsih, Ridwan Tabe","doi":"10.30984/tjebi.v4i2.1020","DOIUrl":"https://doi.org/10.30984/tjebi.v4i2.1020","url":null,"abstract":"Effects of Motivation on Work Productivity of PT. Telkom Tbk Employees in Makassar Branch. The purpose of this study is 1) To determine the effect of employee motivation (External and Internal) on Employee Productivity at PT. Makassar Branch Telkom, 2) To find out which motivation is more dominant in influencing employee work productivity at PT. Telkom Makassar Branch. Data used in this study are primary and secondary data. Population in this study are all employees who work at PT. Telkom Tbk Makassar Branch, amounting to 540 people. Determination of samples using a simple random sampling technique which if the number of research subjects is less than 100, it is better to take all but if the subject is large then only 10% is taken so the total population taken is 54 people. The analytical method used in this study is multiple linear regression analysis using SPSS. The results showed that: 1) External Motivation in PT. Telkom companies had a significant influence on performance productivity based on employee perceptions, 2) From the results of the analysis, the results showed that external motivation (Working Conditions, Good Bosses, Financial and Social Guarantees) had an effect towards the productivity of the company. While the analysis obtained from internal motivation (Exciting Work, Challenging Work, and Attractive Work) has an influence on productivity. Thus, the proposed hypothesis is proven, 3) External and internal motivation has a simultaneous effect on employee performance. This is evidenced by the coefficient of determination test, which is equal to 47% of employee performance is influenced by variations in the two variables used in the study, the remaining 53% is influenced by other factors, 4) External motivation is more dominantly influencing employee performance this is evidenced by external motivation regression coefficient greater than internal motivation, 5) Internal motivation is the most dominant influence on productivity is good communication between employees and supervisors of internal motivation is the work performance that is owned based on the research conducted.","PeriodicalId":362415,"journal":{"name":"Tasharruf: Journal Economics and Business of Islam","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123039900","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 Gender Pencapaian Jabatan Strategik Anggota Dewan Perempuan (DPRD Mamuju Tengah)","authors":"Rara Novrayanti Salman","doi":"10.30984/TJEBI.V4I1.879","DOIUrl":"https://doi.org/10.30984/TJEBI.V4I1.879","url":null,"abstract":"Women in the legislature have a minimum amount of let alone the position of strategic positions as the chairman is still very low so gender equality in the legislature is difficult to realize.This study aims to identify and analyze the motivations, mechanisms and barriers in strategic appointments of female council members. The research method is qualitative research. Data was collected through in-depth interviews, observations and documentation. Data was analyzed using gender theories and model analysis developed by Milles and Huberman, the data obtained then processed through three lines of qualitative data analysis namely: data reduction, data presentation and conclusions. The results show that the intrinsic motivation of female parliamentarians is highly motivated to be a leader in structure, the family also supports. Extrinsic motivation is made up of parties and factions but some male parliamentarians do not support women as chairman. The mechanism of the proposed chairman is proposed based on the decision of the faction. Structural barriers are low levels of education or human resources, lack of female self-confidence and specially acquired information about women, a small number of female parliamentarians, lack of support from male parliamentarians and electoral systems based on factional decisions, cultural barriers are the patriarchal culture that some male parliamentarians and the effect of the women's double workload after marriage.Perempuan dalam legislatif memiliki jumlah yang minim apalagi pencapaian jabatan strategis sebagai ketua masih sangat rendah sehingga kesetaraan gender dalam legislatif sulit diwujudkan. Penelitian ini bertujuan untuk mengetahui dan menganalisis motivasi, mekanisme, dan hambatan dalam pencapaian jabatan strategis anggota dewan perempuan. Metode penelitian adalah penelitian kualitatif. Pengumpulan data dilakukan melalui wawancara, observasi dan dokumentasi. Data dianalisis dengan menggunakan teori-teori gender dan analisis model interaksi yang dikembangkan oleh Milles dan Huberman, data yang telah didapat kemudian diolah melalui tiga jalur analisis data kualitatif yaitu: reduksi data, penyajian data dan penarikan kesimpulan.Hasil penelitian menunjukkan motivasi instrinsik anggota dewan perempuan sebagian besar memiliki motivasi menjadi ketua dalam alat kelengkapan, dukungan keluarga juga diperoleh.Motivasi ekstrinsik diperoleh dari partai dan fraksi tetapi sebagian anggota dewan laki-laki tidak mendukung perempuan dalam mencapai jabatan sebagai ketua. Mekanisme Pengusulan calon ketua diusulkan atas keputusan fraksi. Hambatan structural yaitu rendahnya tingkat pendidikan atau sumber daya manusia, kurangnya rasa pecaya diri perempuan yang diikuti dengan kurangnya informasi yang diperoleh terkhusus mengenai perempuan, minimnya jumlah anggota dewan perempuan, kurangnya dukungan anggota dewan laki-laki dan sistem pemilihan ketua yang melibatkan fraksi, hambatan kultural yaitu budaya partiarki yang dianut sebagian","PeriodicalId":362415,"journal":{"name":"Tasharruf: Journal Economics and Business of Islam","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132398897","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 Akuntabilitas Pengelolaan Anggaran Pada Markas Palang Merah Indonesia (PMI) Provinsi Gorontalo","authors":"R. Rahmatia","doi":"10.30984/TJEBI.V4I1.881","DOIUrl":"https://doi.org/10.30984/TJEBI.V4I1.881","url":null,"abstract":"This research airms to understand and analyze the responsibility of budget management on the quarter of Indonesian Red Cross Society in Gorontalo Province. This research used descriptive methodology within qualitative approach. There are 12 informants of this research, they are the headquarter as the policy taker of Indonesian Red Cross Society, administrative division, service division, finance division as well as the society. The result and discussion of this research showed that the overall budget management of Indonesian Red Cross Society in Gorontalo Province were responsibility handled according to the regulations and provisons which are applicable on Indonesian Red Cross Society. But there are some rules of the Article of Associations and Bylaws that aren’t be done by Indonesian Red Cross Society in Gorontalo Province, it’s concerning to the source of the fund of Indonesian Red Cross Society that according to the article of associations and bylaws chapter XX article 70 which are from the grant of government, support from International Red Cross Society and the other organizations, donations, another business, funding fees, and month of funds.Penelitian ini bertujuan untuk mengetahui dan menganalisis akuntabilitas pengelolaan anggaranpada Markas Palang Merah Indonesia (PMI) Provinsi Gorontalo.Penelitian ini menggunakan metodologi penelitian deskriptif dengan pendekatan kualitatif.Adapun Informan dalam penelitian ini berjumlah dua belas (12) orang yang meliputi kepala markas PMI selaku pengambil kebijakan di markas PMI, bidang administrasi, bidang pelayanan, bidang keuangan, serta masyarakat.Hasil penelitian dan pembahasan menunjukkan bahwa secara keseluruhan penyelenggaraan pengelolaan anggaran pada PMI Provinsi Gorontalo telah akuntabel sesuai dengan peraturan dan ketentuan yang berlaku pada PMI. Akan tetapi ada beberapa peraturan AD/ART yang tidak dilakukan oleh  PMI Provinsi Gorontalo. Yakni mengenai Sumber dana PMI yang menurut AD/ART BAB XX Pasal 70 berasal dari bantuan hibah pemerintah, bantuan dari Gerakan Internasional Palang Merah dan Organisasi lainnya, sumbangan dan usaha lain yang tidak mengikat, iuran dana, dan bulan dana.","PeriodicalId":362415,"journal":{"name":"Tasharruf: Journal Economics and Business of Islam","volume":"518 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133790423","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":"Fenomena Zakat Dan Status Hukum Zakat Di Negara Muslim Dan Beberapa Wilayah Di Indonesia","authors":"N. Azizah","doi":"10.30984/TJEBI.V4I1.883","DOIUrl":"https://doi.org/10.30984/TJEBI.V4I1.883","url":null,"abstract":"Zakat is often seen as a very long problem, an ordinary matter and lacks a future in terms of its development. This is due to the legal status of zakat in Law NO. 23 of 2011 is not something that is required as an Indonesian citizen, but as a form of obedience in worship. Next is the lack of awareness of obligatory zakat people to issue zakat. However, there are actually some things that can overcome these problems. basically the regional government has the authority to establish laws in its territory, there are also several articles in the Zakat Management Act (Law NO 23 of 2011) on the role of regional governments, and some regions in Indonesia are quite successful with some of their applications. In this paper some systems of zakat implementation are reviewed in the regions of Indonesia and other Muslim countries which can be taken into consideration for the progress of zakat in Indonesia.Zakat kerap dipandang sebagai persoalan yang sangat lama, perihal yang biasa dan kurang memiliki masa depan dalam hal pengembangannya. Hal ini disebabkan status hukum zakat dalam UU NO. 23 Tahun 2011 bukanlah sesuatu yang diwajibkan sebagai warganegara Indonesia, tetapi sebagai bentuk ketaatan dalam beribadah. Berikutnya adalah kurangnya kesadaran orang-orang wajib zakat untuk mengeluarkan zakat. Meskipun demikian, sebenarnya ada beberapa hal yang dapat mengatasi problem-problem tersebut. pada dasarnya pemerintah daerah berwenang dalam pembentukan hukum di wilayah kekuasaannya, terdapat juga beberapa pasal dalam UU Pengelolaan Zakat (UU NO 23 Tahun 2011) tentang peran pemerintah daerah, serta beberapa wilayah di Indonesia cukup sukses dengan beberapa penerapannya. Dalam tulisan ini diulas beberapa sistem penerapan zakat di wilayah-wilayah Indonesia dan negara muslim lainnya yang dapat dijadikan pertimbangan untuk kemajuan zakat di Indonesia.","PeriodicalId":362415,"journal":{"name":"Tasharruf: Journal Economics and Business of Islam","volume":"162 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114866905","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 E-Commerce Perspektif Ekonomi Islam","authors":"Telsy Fratama Dewi Samad","doi":"10.30984/TJEBI.V4I1.882","DOIUrl":"https://doi.org/10.30984/TJEBI.V4I1.882","url":null,"abstract":"The economic development generally and specifically in the field of industry and national trade has resulted in a wide variety of goods/ services that can be consumed. In addition, globalization and free trade, supported by telecommunications and Information technology advances have expanded the space for the transaction flows of goods and services across borders of a country.The development and progress of information and technology influence the development of the business transactions as well. E-commerce creates a new economy, which connects manufacturers, sellers, and customers via technology in ways that had never been done before.Along with the widespread of e-commerce transaction, Muslims are wondering whether this kind of transaction is acceptable in Syariah (Islamic Law) perspective. Thus, this paper will discuss about some matters regarding this issue and find the conclusion about this brand new kind of commerce.Perkembangan ekonomi secara umum dan spesifik dalam lingkup industry serta perdagangan nasional telah menghasilkan begitu banyak varian baik barang maupun jasa yang dilonsumsi masyarakat. Globalisasi dan perdagangan bebas yang di dukung oleh kemajuan telekomunikasi serta teknologi informasi semakin memperluas jarak jangkauan transaksi barang dan jasa melampaui perbatasan Negara. Perkembangan dan kemajuan informasi dan teknologi tentunya mempengaruhi perkembangan transaksi bisnis. E-Commerce menciptakan ekonomi baru, yang menghubungkan para pengusaha pabrik, penjual dan pembeli melalui teknologi dengan cara yang belum pernah dilakukan sebelumnya. Sepanjang penyebaran transaksi E-Commerce, masyarakat muslim mulai mempertanyakan apabila transaksi ini diperbolehkan dalam Islam. Artikel ini akan membahas tentang beberapa hal terkait permasalahan ini serta memberi kesimpulan tentang jenis perdagangan yang baru ini.  ","PeriodicalId":362415,"journal":{"name":"Tasharruf: Journal Economics and Business of Islam","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125301820","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}