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Imron Muttaqin
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Khatulistiwa
ISSN : 14125781     EISSN : 25028499     DOI : -
Core Subject : Religion, Social,
KHATULISTIWA: Journal of Islamic Studies welcome papers from academicias on theories, philoshopy, conceptual paradigms, academic research, as wel as religion practices, in particular, papers which consider the following general topics are invited; Islamic education, Islamic Law, Islamic Economic and Business, Qur’anic and Hadist Studies, Islamic Though and Literature, Islamic Peace, Science & Civilization in Islam and Islam in Local/nation The regular issues include June and December editions each year. The journal is concerned to publish research-based articles in the area of Islamic studies.
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Articles 7 Documents
Search results for , issue "Vol 4, No 1 (2014): Volume 4 Nomor 1 Maret 2014" : 7 Documents clear
MENGELOLA KEUANGAN BAGI WIRAUSAHA PEMULA Yulia Yulia
Khatulistiwa Vol 4, No 1 (2014): Volume 4 Nomor 1 Maret 2014
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.236 KB) | DOI: 10.24260/khatulistiwa.v4i1.226

Abstract

An effective financial strategy includes the management and supervision of financial records, planning, and management of budget in order to achieve the goal of maximizing benefit for capital owners. The effectiveness of financial management will greatly be determined by the objectives of businesses owned by the entrepreneurial novices in their strategic plan document. If a business goal is to build a vast business scale, increase market share and the number of consumers, the financial strategy by setting a high profit margin, only using its own capital, and reproducing fixed assets may not be suitable. To support the business objectives, it will be more appropriately to set a profit margin that is not too large so that prices are pretty competitive. Debt is used because of limited capital, and fixed asset through rent is employed rather that self-owned in order to minimize working capital needed. The effective financial management can make use of the balance sheet, income statements and cash flow statements. The balance sheet or also known as a statement of net worth, is the form of the report that explains the value of all assets and the value of all the obligations that we have and the amount of capital itself (liability). From the balance sheet, we can see the value added to the capital.Meanwhile, the income statement is a report that shows performance of profit accumulation in a certain period of time. The value of the profit is obtained from the reduction of the amount of revenue generated by required fees
KEBIJAKAN FISKAL DALAM ISLAM (Solusi Bagi Ketimpangan dan Ketidakadilan Distribusi) Rasiam Rasiam
Khatulistiwa Vol 4, No 1 (2014): Volume 4 Nomor 1 Maret 2014
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.803 KB) | DOI: 10.24260/khatulistiwa.v4i1.231

Abstract

The Fiscal policy is a government policy that deals with the state revenues and expenditures. In a more understandable term, it means that the Government regulates financial affairs for the survival of the country, especially in the economic sphere. In the fiscal policy, there are two important things to note, i.e. the income and expenditures. The Government should increase revenue so the country can finance all its needs, while at the same time can also apply efficiency. In Islam there is fixed income that has already become a provision such as the zakat, waqf, Jizya, amwal fadhla, nawaib, kafarat, kharaj and ushr each with its designated distribution. From the perspective of the goal, there is no difference between fiscal in general and that in Islam. It is just that in Islam in addition to the regulation of the Government, it is also a religious obligation such as the expenditures for infaq, sadawah and waqf.
AKUNTANSI SYA Nurma Sari
Khatulistiwa Vol 4, No 1 (2014): Volume 4 Nomor 1 Maret 2014
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.501 KB) | DOI: 10.24260/khatulistiwa.v4i1.227

Abstract

Accounting has, in fact, been around since the days of the Prophet and already existed in the Qur'an. It began with a transaction that was not made in cash or accounts receivable which required a careful and systematic bookkeeping. Accounting principles have embodied the conservative, historical, and material principles. The Sharia accounting principles are rules of common decision derived from the objective of financial reporting and the Sharia accounting concept which governs the development of Sharia accounting techniques. In practice, the principles are full disclosure principle, consistency principle, accrual basic principle, and the principle of current exchange rates.
PENGARUH PENGANGGURAN TERHADAP DAYA BELI MASYARAKAT KALBAR Zarkasi Zarkasi
Khatulistiwa Vol 4, No 1 (2014): Volume 4 Nomor 1 Maret 2014
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.459 KB) | DOI: 10.24260/khatulistiwa.v4i1.228

Abstract

The problem of unemployment has become such a frightening scourge, especially in developing countries such as Indonesia. Unemployment has impact on people’s income per-capita, and income will subsequently have an impact on the people’s purchasing power. West Kalimantan is one of the provinces in Indonesia which is also experiencing the impact of economic disparity, i.e. unemployment. Employment, the less quality of human resources and labor in excess of available jobs is contributing to unemployment. This paper discusses the influence of unemployment on people’s purchasing power in West Kalimantan. Purchasing power can be seen from people’s spending per-capita rates from year to year. The data used in this paper includes that from 2002 through 2011 obtained from the publications of the Provincial Bureau of Statistics of West Kalimantan. Results of the study showed that the unemployment rate effect is negative and partially significant (individual) on people’s purchasing power. This suggests that when someone is not working or unemployed, it will affect their revenues, and reduced people's income will affect people’s purchasing power in West Kalimantan, Indonesia
PERAN BANK DAN PEGADAIAN SYARIAH DALAM PEMENUHAN KEBUTUHAN EKONOMI RUMAH TANGGA Prihantono Prihantono
Khatulistiwa Vol 4, No 1 (2014): Volume 4 Nomor 1 Maret 2014
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.52 KB) | DOI: 10.24260/khatulistiwa.v4i1.229

Abstract

Sharia banking and pawn shops play an active role in improving the well-being of society, though only by working to deliver and provide products that are needed by the family and the community widely. It is unfortunate if the financial institution as the institution of intermediation that works by relying on condition of the advantages and disadvantages of the economic factors existing in society are unable to read carefully and take part in connecting and bringing together both of these conditions so that the economic problems in the community as well as the household can be resolved. It would be of course more regrettable if it occurred to a Shariah-compliant financial institution. Household spending patterns of the community with the reality of a considerable number of needs, as well as a relatively small income, often showed a disregard for the economic order in the household economy between the amount of income earned and the amount spent. Therefore, the household economy often suffers from bankruptcy and is forced to enter into the mechanism of a credit scheme.
PASAR UANG BERDASARKAN PRINSIP SYARIAH Luqman Hakim
Khatulistiwa Vol 4, No 1 (2014): Volume 4 Nomor 1 Maret 2014
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (76.814 KB) | DOI: 10.24260/khatulistiwa.v4i1.225

Abstract

In the field of banking, money market is a means of interbank transactions that lack or excess liquidity. In the money market, the application still uses interest as a means of profit making. However, currently there is money market based on the principles of the Sharia, and it has got the National Shariah Board (DSN) fatwa legality No. 37 on the interbank money market with its syariah principles as a solution for both parties. However this fatwa still needs to be examined and re-evaluated to see if the fatwa really covers all the problems occurred in the interbank money market.
STRATEGI MARKETING MIX DALAM PERSPEKTIF SYARIAH Ita Nurcholifah
Khatulistiwa Vol 4, No 1 (2014): Volume 4 Nomor 1 Maret 2014
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.91 KB) | DOI: 10.24260/khatulistiwa.v4i1.230

Abstract

Business is an activity that requires a serious understanding, ranging from planning what will be made later in the stage of implementation, monitoring, and evaluation. An important step that can be taken by business people is to plan a strategy, so the goal in doing business to gain profit and prosperity can be achieved. One strategy that can be applied in business is the marketing mix strategy. This is a strategy of how to apply 4Ps consisting of product, price, promotion and place. Products created should be halal and needed by society, and product quality is something important for business people to consider. The price of a product has also become a serious matter that should be managed properly to make it reasonable and competitive and free of usury. The promotion is geared to encourage purchases by creating a positive impression of a product that consumers are persuaded to make a purchase without deception. The place can also be defined as the location of the company. The location of a company/business organization should be easily accessible by the public, such as around shopping centres and so forth so as to avoid the interception action by the speculators before marketing. A business person should be able to choose a location that serves to represent the company and can be accessed by the public.

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