Economica Jurnal Ekonomi Islam最新文献

{"title":"MODERASI ALIRAN KAS BEBAS TERHADAP HUBUNGAN DEVIDEND PAY OUT RATIO DAN LEVERAGE DENGAN EARNINGS RESPONSE COEFFICIENTS","authors":"Khanifah Khanifah","doi":"10.21580/economica.2010.1.1.832","DOIUrl":"https://doi.org/10.21580/economica.2010.1.1.832","url":null,"abstract":"Company growth toward bring us which competitive progressively. Financial statement is matter important to know monetary growth an company aside not deviden and debt policy with free cash flow in company. Strength level of accountancy profit relation in a few financial accounting literature measured by using Earnings Response Coefficients (ERC) as a reaction of by certain side of profit which have been company announced. The problems of the study about the influence of devidend payout ratio to Earnings Response Coefficients (ERC) with free cash flow moderating variable, influence of company which have not devidend payout ratio to Earnings Response Coefficients (ERC) with free cash flow moderating variable, influence of leverage to Earnings Response Coefficients (ERC) with free cash flow moderating variable. The goal of this study to know what is there are influence of devidend payout ratio to Earnings Response Coefficients (ERC) with free cash flow moderating variable, to know influence of company which have not devidend payout ratio there are Earnings Response Coefficients with free cash flow moderating variable, to know influence of leverage to Earnings Response Coefficients (ERC) with free cash flow moderating variable. The result of obtained analysis by t of tables of 1,990 while t count 0,331, meaning t count < t of tables of with level of signifikan equal to 0,744 so Ho accepted and is Ha refused. So can be concluded that there no which positive influence between variable of DPR (X1) with free cash flow moderating to earnings response coefficients. At obtained second hypothesis t of tables of 1,990 while t count - 0,011, meaning t count < t of tables of with level of signifikan equal to 0,991 so Ho accepted and Ha refused. So can be concluded that there no which positive influence between variable of leverage (X2) with free cash flow moderating to earnings response coefficients. At test of F got by f value count equal to 0,054 with probability 0,947 Because probability bigger than 0,05, so this indicate regression models that DPR and of Leverage with free cash flow as variable moderating not influence to Earning Response Coefficiets by together.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"1 1","pages":"39-54"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68344717","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":"PROSPEK INTEGRASI ZAKAT DENGAN PAJAK","authors":"Endang Rumaningsih","doi":"10.21580/economica.2010.1.2.839","DOIUrl":"https://doi.org/10.21580/economica.2010.1.2.839","url":null,"abstract":"The integration between zakat with a tax is an idea that never disappears from the discourse of Islamic legal thought in Indonesia. The idea never appeared in the 1990s era was always warm when discussing efforts to the benefit and welfare of the community. Zakat and taxes have similar agenda so that efforts to unify both is very possible. In general, understanding of charity as God command and taxation as the state’s is still very strong orders. Merging these two elements for some people viewed as a strong relation (the relation between religion and state), even though Indonesia is not a nation built on the basis of religion. The imposition of taxes for Muslims is seen as an additional burden of ‘burdensome’. Taxes are regulated by the state and have the force of law. Its sanctions are always carried out by residents. While the charity which is commanded by God, the sanctions will be conducted later. So some Muslims bring to notice taxes rather than zakat, and sometimes zakat is not considered important. The dialogue to integrate zakat with the tax still requires a long process, because this issue is not only on philosophical terrain but also on the technical level. This study examines some possible merging of zakat and taxation as an instrument to build a prosperous and equitable society.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"1 1","pages":"15-26"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68345057","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":"TEORI INVISIBLE HAND ADAM SMITH DALAM PERSPEKTIF EKONOMI ISLAM","authors":"Rustam Dahar Kah","doi":"10.21580/ECONOMICA.2010.1.1.829","DOIUrl":"https://doi.org/10.21580/ECONOMICA.2010.1.1.829","url":null,"abstract":"Adam Smith as the founder of modern economics laid the basic foundation for economic development through the capitalist system in which capital factor used as a measuring tool for economic success. One opinion of Adam Smith \"the theory of invivisble hand\" in economic activity every individual has the full authority of his property and free use of economic resources in ways that he likes, disregarding the interests of the general public. This shows that capitalism has the right to have a peribadi an unlimited of the means of production, which is the driving force personal profit. Islam is essentially bringing the teachings to human life that comes the Koran and Hadith. Economic activity in the view of Islam is the guidance of life, in addition it is also a suggestion that has a dimension of worship. Wealth (material wealth) is trustworthy, thus the mandate that God bestowed it must be used together, not to suck other people or enslave other people. Islam allows every person to own property in person, but as it also enjoins on his property was to be used collectively (together), alms or spend a portion of such property in Allah. Economic activity in the view of Islam is not only material but more than that - \"material plus\" -. Islam has always stressed that every person living in a lawful manner. Islam also does not prohibit untukmelakukan economic activity, but Islam provides guidance and guidance in the form of Islamic values.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"1 1","pages":"16-26"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68344231","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":"MEMBANGUN BUDAYA ORGANISASI BISNIS SYARI’AH (Studi pada Bank Muamalat Indonesia)","authors":"Indah Piliyanti","doi":"10.21580/economica.2010.1.1.831","DOIUrl":"https://doi.org/10.21580/economica.2010.1.1.831","url":null,"abstract":"The differences between Islamic business institution and non Islamic business institutions are related to the values of such institutions. Islamic business institution should be based on ethical and religious values. In turn, the corporate culture of Islamic business institution should be understood by all party in the organization. The Islamic business institutions would have different perspective on corporate culture concept with their conventional counterparts, which would affect their performance. This paper tries to discuss about the corporate culture in Islamic business institutions. We can learn from the corporate culture of Bank Muamalat Indonesia’s experience, the first Islamic bank in Indonesia which practices the unique corporate culture called the Celestial Management. This concept tried to transform religious messages from Al-Quran and Hadits in business matters. This Corporate culture could be the competitive advantages in the global market. It could be a model toward another Islamic business institutions in Indonesia.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"1 1","pages":"27-38"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68344277","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":"PENGUATAN AKAD PEMBIAYAAN MUDHARABAH UNTUK MEREALISASIKAN MISI KEADILAN BERBISNIS PADA BAITUT TAMWIL TAMZIS WONOSOBO","authors":"Nur Fatoni","doi":"10.21580/economica.2010.1.1.855","DOIUrl":"https://doi.org/10.21580/economica.2010.1.1.855","url":null,"abstract":"Baitut Tamwil TAMZIS is unique in terms of financing agreement courage to apply to the majority of its financing. BT TAMZIS understand the financing as \"nggaduhke\" of funds to members to be developed by way of trade. The risk of losses on these funds BT TAMZIS risk. This is evident when there is a fire Wonosobo market, Waterford and Magelang. To overcome it, he has a security system when there is a loss of assets due to natural factors or human error accident outside as the fire. He made the assurance division that serves as an internal insurance. Guarantee fund paid for by the BT TAMZIS in a unique way as well. Members exempt from administrative costs at the time of withdrawal. Members receive financing without the discount. He was obliged to pay the funds ta'awun with specific tariff. The benefit fund is to liberate the remaining debt ta'awun members during a disaster.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"1 1","pages":"123-132"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68344908","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 RASIONALITAS INVSETOR DALAM PEMILIHAN DAN PENENTUAN PORTOFOLIO OPTIMAL PADA SAHAM-SAHAM JAKARTA ISLAMIC INDEX","authors":"R. A. Rifqiawan","doi":"10.21580/ECONOMICA.2012.2.2.826","DOIUrl":"https://doi.org/10.21580/ECONOMICA.2012.2.2.826","url":null,"abstract":"The purpose of this study is to determine that  wether investor rationality exist in undergoing the stock choice in  Jakarta Islamic Index at Indonesia Stock Exchange. Population to be chosen in the study is 44 firms listed on JII. However, the sample included are only 19 firms that present 30 times consecutively of simultan monitoring on JII. From 19 firms  after analyzed with single index model  found 11 has firms has  ERB > Ci*, that mean if investor invests  in 11 stocks will  get return higher with lower risk in comparison with investment in risk free  asset. Data to be used in the study is the secondary one, which is collected from Indonesia Stock Exchange Monthly Statistic and risk free rate report from Central Bank of Indonesia.Result to be obtained from the study demonstrates on empirical evidence of investor rationally in choosing the stock on JII. The value is  showed averagely stocks trade  volume that has  ERB > Ci* higher is compared averagely stocks trade  volume that has  ERB< Ci*.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"2 1","pages":"1-14"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68344982","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":"STUDI MODEL PENDAYAGUNAAN ZAKAT, INFAQ, SADAQAH WAKAF DI INDONESIA","authors":"Indah Piliyanti","doi":"10.21580/ECONOMICA.2010.1.2.838","DOIUrl":"https://doi.org/10.21580/ECONOMICA.2010.1.2.838","url":null,"abstract":"The history of Islamic philanthropy in Indonesia, appeared simultaneously with the arrival of Islam in the archipelago. However, the term philanthropy (philanthropy) in a common sense, became a fame, and began to strengthen in various forms in the 19th century. Zakat, Infaq, Sadaqah and Endowment are sources of philanthropic funds in Islamic treasures. Currently, the Islamic philanthropy management becomes an interesting issue when juxtaposed with the issue of poverty in Indonesia because, the funds, are not only used for consumption but also can be utilized as solutions to alleviate poverty. This paper aims to examine the institution and fund utilization model of Islamic philanthropy in Indonesia since the beginning of Islam in Indonesia up to now. The research concludes, in the early phase of the development of Islam in Indonesia, the tradition of philanthropy was driven by two religious institutions namely mosques and pesantren. The management of both institutions, was still in traditional-individualistic pattern. Continuously, institution, model and direction of Islamic philanthropy tradition in Indonesia, have been developing along with the change of time. Currently, the institution / organization manager of Islamic philanthropy is managed by two agencies, in accordance with law number 38/1999 zakat management, namely; amil-amil zakat and charity institutions. While the management of endowments, managed by nadzir waqf which is established by the National Endowments of Indonesian government, as mandated by Law Number 41/2004 concerning waqf (endowment). Islamic philanthropic institutions, have been applying modern management. Utilization model of philanthropy has transformed toward empowerment, and become a real endeavor of poverty alleviation in Indonesia.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"1 1","pages":"1-14"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68345001","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 FAKTOR RASIONAL DAN EMOSIONAL TERHADAP KEPUASAN DAN LOYALITAS NASABAH BAITUL MAL WAT TAMWIL","authors":"M. Fauzi","doi":"10.21580/economica.2010.1.1.833","DOIUrl":"https://doi.org/10.21580/economica.2010.1.1.833","url":null,"abstract":"There are several factors that need to be concern to increase BMT’s (Baitul Mal Wat Tamwil) customer loyalty and satisfaction such emotional and rational factors. The emotional factors include the level of customer’s religious adherence and product’s attribute based on the Sharia principles. While the rational factors include performance’s quality as indicated by the services, products varieties and networks support and BMT reputation. The purpose of this study is to identify and find empirical evidence of the emotional factor variables which covers customers religious devotion, Islamic attributes product, performance quality, reputation toward customers loyalty and satisfaction. It also to determine the effect of customers religious devotion, Islamic attribute products, performance quality, reputation on BMT’s customer loyalty and satisfaction in the district of Pemalang. Results showed that based on test of coefficient track, which is shown by calculated value conclude that from the 11 tracks in model, 3 of them were proven insignificant namely direct influence of compliance, performance and reputation on customer loyalty. Meanwhile, the influence of adherence, products, and reputation on complacency, and the influence of products and satisfaction to loyalty all have a probability of under 0,10, which means that all variables have an influence on the independent variables.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"1 1","pages":"55-74"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68344732","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 PENGARUH ETIKA KERJA ISLAM TERHADAP KOMITMEN ORGANISASI DENGAN KOMITMEN PROFESI SEBAGAI VARIABEL INTERVENING (Studi Empiris Terhadap Internal Auditor Bank di Jawa Tengah)","authors":"Gunawan Aji","doi":"10.21580/economica.2010.1.2.845","DOIUrl":"https://doi.org/10.21580/economica.2010.1.2.845","url":null,"abstract":"Many research about Islamic work ethics have been carried out. Nevertheless, the research examining whether the dimension of accountability, fairness and truth in Islamic work ethics has effects on the organizational and professional commitment, are still rarely conducted. This research aims to reexamine the effect of variable of accountability, fairness and truth in Islamic work ethics on the organizational and professional commitment, in which variable of professional commitment functions as intervening variable. This research uses approach model Shaub et al, (1993); Khomsiyah and Indriantoro; Yousef, (2000); Harsanti, (2001) and Nasron, (2002). The primary data of this research are collected through collecting opinion or perception of internal auditors, who fill in and submit questionnaires to the researcher. Among the 150 copies of questionnaire distributed to the bank internal auditors in Central Java, there are 90 filled in ones (63,33 %) sent back. Then, the collected data of these 90 copies of questionnaires are analyzed by using regression technique with help of SPSS 10.00 program and path analysis. The result of this research indicates that there is more understanding of the bank internal auditor and the prevailed custom or rule of work, either in the profession ethics or Islamic work ethics such as accountability, fairness and truth, so the better he does more than his duty and function as internal auditor. Furthermore, it has effect on his commitment of profession as a bank internal auditor and his commitment of organization.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"1 1","pages":"93-108"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68344768","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 KEMAMPUAN MANAJERIAL KREATIVITAS PROGRAM PEMASARAN DAN KEMAMPUAN BERINOVASI TERHADAP KINERJA USAHA KECIL DAN MENENGAH DI KOTA SEMARANG","authors":"Sulistiyani Sulistiyani","doi":"10.21580/ECONOMICA.2010.1.1.835","DOIUrl":"https://doi.org/10.21580/ECONOMICA.2010.1.1.835","url":null,"abstract":"The previous research shows that Managerial Ability is professionalism attitude description that can support motivation achievement in order to create a successful work. While innovation is the new ideas coming in process of doing something, products and services, and the innovation meant here is sharing work, support, participation in taking the decision and the self improvement and communication. Work is a system that has relation to the out coming activity that has gotten. Thus, the organization by good Managerial Ability will have some positive effects to UKM work in the Semarang and the organization / company that has the innovation will influence positively to the work in Semarang city. This research is done to analyze Managerial Ability and Creativity Marketing Program also Innovation, and Employee’s work to UKM in Semarang. Respondents in this research are UKM entrepreneurs in Semarang. The method used in this analysis is confirmatory factor analysis n’ full model (SEM). In SEM, the computerization result for the significant test is done to measure the goodness of fit those are chi-square. Goodness of fit index is adjusted to Goodness of Index (CFI), Root Mean Square Error of Approximation (RMSEA) and Critical Ratio (CR). The result shows that the model in this research fulfills the Goodness of Fit Criteria and the Regression Weight requirement ( Chi square = 73,004; probability = 0,412; CMIN = 1,028; GFI = 0,910; AGFI = 0,867; TLI = 0,9916; CFI=0,997;RMSEA=0,017). It shows that managerial ability will have some positive influence to UKM in Semarang, and the innovation will be created by UKM s work positively as well.","PeriodicalId":55734,"journal":{"name":"Economica Jurnal Ekonomi Islam","volume":"1 1","pages":"89-100"},"PeriodicalIF":0.0,"publicationDate":"2016-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68344806","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}