Al Tijarah
Al Tijarah is a semiannually journal published by Department of Management, Faculty of Economics and Management, University of Darussalam Gontor. In line with the objective of the Department and the University, the journal is committed to the development and promotion of contemporary issues in Islamic management and management in its broadest sense in order to keep scholars on research in the area of management. The editorial board welcomes original submission in the fields of management, finance, human resource management, marketing, operational management, and strategic management including from an Islamic perspective. Al Tijarah is currently indexed by DOAJ, IPI, Google Scholar, Crossref, BASE, Sinta and other reputated indexes in the future.
Articles
228 Documents
<![CDATA[Analisis Penetapan Harga untuk Peningkatan Jumlah Penjualan Produk (Studi Kasus Sate Hadori Bandung) ]]>
<![CDATA[Merita Bernik]]>;
<![CDATA[Mukiman Dilyaul Haq]]>
<![CDATA[ Al Tijarah Vol 5, No 1 (2019): Juni 2019 ]]>
Publisher : <![CDATA[Universitas Darussalam Gontor ]]>
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DOI: 10.21111/tijarah.v5i1.3323
<![CDATA[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.]]>
<![CDATA[Islamic Economic Analysis Reviews: the Transparency of Top-up Banking ]]>
<![CDATA[Rahma Yudi Astuti]]>;
<![CDATA[Dhika Amalia Kurniawan]]>
<![CDATA[ Al Tijarah Vol 5, No 1 (2019): Juni 2019 ]]>
Publisher : <![CDATA[Universitas Darussalam Gontor ]]>
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DOI: 10.21111/tijarah.v5i1.3648
<![CDATA[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..]]>
<![CDATA[The Concept of Had Kifayah in Zakah Management ]]>
<![CDATA[Nurizal Ismail]]>;
<![CDATA[Siti Aisyah]]>
<![CDATA[ Al Tijarah Vol 5, No 1 (2019): Juni 2019 ]]>
Publisher : <![CDATA[Universitas Darussalam Gontor ]]>
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DOI: 10.21111/tijarah.v5i1.3324
<![CDATA[ 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]]>
<![CDATA[Perbandingan Pengaruh Kinerja Perusahaan dan Nilai Perusahaan terhadap Tingkat Pertumbuhan Berkelanjutan ]]>
<![CDATA[Dewi Puspitasari]]>
<![CDATA[ Al Tijarah Vol 5, No 1 (2019): Juni 2019 ]]>
Publisher : <![CDATA[Universitas Darussalam Gontor ]]>
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DOI: 10.21111/tijarah.v5i1.3325
<![CDATA[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.]]>
<![CDATA[Neuromanagement Under the Light of Maqasid Sharia ]]>
<![CDATA[Yosita Nur Wirdayanti]]>;
<![CDATA[Muhammad Abdul Ghoni]]>
<![CDATA[ Al Tijarah Vol 5, No 2 (2019): Desember 2019 ]]>
Publisher : <![CDATA[Universitas Darussalam Gontor ]]>
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DOI: 10.21111/tijarah.v5i2.3452
<![CDATA[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.]]>
<![CDATA[Directors' Ownership and Firm Performance in Indonesia ]]>
<![CDATA[Juanda .]]>
<![CDATA[ Al Tijarah Vol 5, No 2 (2019): Desember 2019 ]]>
Publisher : <![CDATA[Universitas Darussalam Gontor ]]>
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DOI: 10.21111/tijarah.v5i2.3456
<![CDATA[The purpose of this paper is to investigate the influence of directors’ ownership on the financial performance of firms listed on the Indonesian Stock Exchange from 2008 to 2012. The method uses quantitative approach, namely multiple linear regression. The financial performance is measured with return on assets (ROA). The research shows that directors’ ownership does not significantly influence firm performance. This implies that directors’ ownership of listed firms in Indonesia is not proven to get the interests of directors and shareholders aligned. This paper is particularly important to the policymakers and shareholders of firms in Indonesia and other developing economies since it provides a comprehensive insight into the directors’ ownership – firm performance relationship and therefore it helps them to formulate the best policies.]]>
<![CDATA[Strategi Pengembangan Wisata Kampoeng Durian Desa Ngrogung Kecamatan Ngebel Ponorogo melalui Analisis Matrik IFAS dan EFAS ]]>
<![CDATA[Dhika Amalia Kurniawan]]>;
<![CDATA[Mohammad Zaenal Abidin]]>
<![CDATA[ Al Tijarah Vol 5, No 2 (2019): Desember 2019 ]]>
Publisher : <![CDATA[Universitas Darussalam Gontor ]]>
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DOI: 10.21111/tijarah.v5i2.3706
<![CDATA[Tujuan penelitian ini untuk melakukan pemetaan terhadap keunggulan yang dimiliki oleh wisata Kampoeng Durian menggunakan pendekatan matriks IFAS dan EFAS. Matriks EFAS (External Factor Analysis Summary) digunakan untuk menganalisis faktor-faktor eksternal suatu usaha, yang mana terdiri dari peluang dan ancaman yang dihadapi. Matriks IFAS (Internal Factor Analysis Summary) digunakan untuk menganalisis faktor-faktor internal, berupa kekuatan dan kelemahan yang dimiliki oleh suatu usaha. Adapun pendekatan dalam penelitian ini adalah pendekatan kualitatif yang bersifat deskriptif. Lokasi penelitian berada di Desa Ngrogung Kecamatan Ngebel Kabupaten Ponorogo, dengan subyek penelitian yaitu pengelola wisata Kampoeng Durian. Teknik pengumpulan data terdiri dari (1) observasi, (2) wawancara mendalam (indepth interview), dan (3) dokumentasi dan triangulasi. Hasil analisa menunjukkan bahwa hasil dari pengurangan nilai kekuatan dan kelemahan bernilai negative artinya posisi berada pada sisi kiri (kuadran III) dan hasil pengurangan nilai peluang dengan ancaman bernilai positif artinya posisi di atas kiri (kuadran III). Jadi dapat disimpulkan bahwa strategi yang dibutuhkan oleh Kampoeng Durian Desa Ngrogung Ngebel Ponorogo adalah “Ubah Strategi” yaitu dengan meminimalkan kelemahan untuk mencapai peluang yang ada. Adapun strategi yang dirumuskan yaitu Perlu produk lain yang dapat mendukung operasional di lokasi wisata agar tetap dapat beroperasi ketika tidak, perlunya pengembangan dalam penambahan destinasi wisata lain untuk dapat beroperasi diluar musim buah durian, Perlu peningkatan pengetahuan untuk dapat memberikan kesadaran yang tinggi kepada para petani dalam merawat pohon durian. Diperlukan program pelatihan budidaya pohon durian kepada kelompok petani durian dan pengetahuan dalam perawatannya secara rutin dan berkesinambungan agar ketrampilan para petani dapat meningkat sehingga meningkat pula pada kualitas durian yang akan dihasilkan.]]>
<![CDATA[Flexibility of Work in Employment Relations and Labour Deployment in the Nigeria Labour Market ]]>
<![CDATA[Taofik Idowu]]>;
<![CDATA[Ayodeji Ilesanmi]]>;
<![CDATA[Kabiru Oyetunde]]>
<![CDATA[ Al Tijarah Vol 5, No 2 (2019): Desember 2019 ]]>
Publisher : <![CDATA[Universitas Darussalam Gontor ]]>
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DOI: 10.21111/tijarah.v5i2.3846
<![CDATA[The paradigm shift in the world of work has created a new dimension in the labour market vis a vis employment relation; a point of reference is the flexibility of work and labour deployment in the Nigeria labour market. The study examines flexibility of work in employment relations and deployment of labour in the Nigeria labour market within the purview of relationship and the benefits to the employers and employees. Hence, the study takes an exploratory approach by reviewing extant literatures to understand the dynamics of work flexibility in employment relations and its influence on different patterns of labour deployment. The findings from the review of extant literatures revealed that there are various dimensions to flexibility of work in employment relations(workplace flexibility, workforce flexibility, low flexibility and mutual flexibility) and labor deployment(temporary worker, part time workers triangular employees etc.) in the Nigeria labour market and it often benefit the employer more because of the objective of maximizing return on investment by creating financial rigidity on the employee through cutting or reduction in the personnel cost or overhead cost. This study therefore recommends that a win-win flexible work dimension for deploying of workers for flexible work arrangement should be adopted to achieve a healthy employment relations practice in the Nigeria labour market.]]>
<![CDATA[Peran Sanksi Pajak Dalam Memoderasi Kepatuhan Wajib Pajak Pribadi Di Yogyakarta ]]>
<![CDATA[Budi Setyanta]]>;
<![CDATA[Dewi Puspitasari]]>
<![CDATA[ Al Tijarah Vol 5, No 2 (2019): Desember 2019 ]]>
Publisher : <![CDATA[Universitas Darussalam Gontor ]]>
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DOI: 10.21111/tijarah.v5i2.3654
<![CDATA[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.]]>
<![CDATA[Review on Financial Sector Assessment Program (FSAP) and its Adoption of Proposed Islamic Financial Sector Assessment Program (IFSAP) ]]>
<![CDATA[Muchammad Taufiq Affandi]]>
<![CDATA[ Al Tijarah Vol 5, No 2 (2019): Desember 2019 ]]>
Publisher : <![CDATA[Universitas Darussalam Gontor ]]>
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DOI: 10.21111/tijarah.v5i2.3923
<![CDATA[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.]]>
