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Muhammad Deni Putra
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mdeniputra@iainbatusangkar.ac.id
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imara@iainbatusangkar.ac.id
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INDONESIA
IMARA : Jurnal Riset Ekonomi Islam
Published by Institut Agama Islam Negeri Batusangkar
ISSN : 25990985     EISSN : 26221918     DOI : http://dx.doi.org/10.31958/imara
Core Subject : Economy,
Economics, Econometrics & Finance
IMARA Journal: Journal of Islamic and Economic Research (Print ISSN: 2599-0985, ISSN Online: 2622-1918) is a journal published by the Faculty of Islamic Economics and Business IAIN Batusangkar. This is a pree-reviewed professional journal with an editorial board of scholars in the field of Economic education. This journal seeks to spread research to educators throughout the world. This journal warmly welcomes the contributions of scientists and experts in the fields of Islamic Economics, Management of Zakah and Waqf, Islamic Accounting, Sharia Management, Islamic Banking and Halal Tourism. This publication was made as an interactive journal, not an electronic version of traditional print publications. This journal publishes two editions per year.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM" : 7 Documents clear
PENGARUH PENGETAHUAN DAN IKLAN TERHADAP MINAT MENABUNG DI BANK SYARIAH (STUDI MAHASISWA FAKULTAS EKONOMI DAN BISNIS ISLAM IAIN PADANGSIDIMPUAN ANGKATAN 2014) FADLI, FADLI
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.735 KB) | DOI: 10.31958/imara.v1i1.986

Abstract

Syariah Banking is an Islamic banking which has main function to deploy and distribute funds to society. Islamic banking is a relevance ?inancial institution to Islamic principles such as Al qur?an and Hadist. The condition of Islamic banking at state institute for Islamic studies, Padang Sidempuan was many students preferred to learn about banking, Islamic law, Islamic syariah bank, and syariah bank, from the available bank advertisement like magazines, newspapers, radio, television, and others.
PEMIKIRAN EKONOMI SOSIALIS TAN MALAKA DALAM PERSPEKTIF EKONOMI ISLAM ZUWARDI, ZUWARDI
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.853 KB) | DOI: 10.31958/imara.v1i1.987

Abstract

The purpose of this research is to ?ind out and explain the Socialist Economics, Tan Malaka, according to Islamic economics. This type of research was library research by using content analysis. The results showed that in the perspective of Islamic economics, the Socialist Economics, Tan Malaka has similarities in terms of objectives and goals. The form of the equation among others is the equality ofconcepts of justice, prosperity and welfare which are the goal of the economic system. This equation was also seen in the form of abolition of slavery and oppression.Beside the spirit of brotherhood, and mutual help or assistance proposed by Tan Malakawere also owned by Islamic economics. The role of the State in socialist economic policy Tan Malaka is also owned by Islamic economics. The prominent difference in Tan Malaka's socialist economy in terms of Islamic economics lies in the ways or instruments he uses such as zakat, infak, shadaqoh, waqf, banning ribs and so forth. In addition, differences are also seen in the philosophical foundations and rules that support the economic system.
PSAK 109: TELAAH PENERAPANNYA PADA BAZNAS KABUPATEN SOLOK ., RIZAL; ADELLA FITRI, SRI; MINAZZULAMI, HADIYATI
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.163 KB) | DOI: 10.31958/imara.v1i1.992

Abstract

National Zakat Charity Agency (BAZNAS) in Solok regency is trusted as an agency for managingzakat, infak, and alms which are received from people for it will be distributed to eligible ones. In reality, the?inancial report of it is not referring to the statement of ?inancial accounting standards from the IndonesianInstitute of Accountants (IAI), PSAK No. 109 on the accounting of zakat, infak, and sedekah. Indeed, it is still inthe simple form re?lecting the numbers of zakat, , infak, and sedekah that has received and given to mustahik.This research aims to apply the statement of ?inancial accounting standards (PSAK) No. 109 at BAZNAS,Solok regency. Descriptive qualitative was used as the design of this research. Data are obtained throughinterview and documents. The ?indings showed that the system of fund accounting records of BAZNAS, Soloregency was still simple. It was only the records when the funds of zakat, infak, and sedekah were receivedand distributed. This ?inancial record is noted at the ledger and recapitulated in the form of withdrawal anddistribution of funds. Indeed, it was a report on receipt and distribution of zakat funds. Meanwhile, a reportreferring to PSAK No. 109 was on the report of ?inancial position, changes in funds, changes in school assets,cash ?low, and notes on ?inancial report have not been made by BAZNAS, Solok regency.
ANALISIS KINERJA KEUANGAN PT. INDO RAMA SYNTHETICS TBK. PASRIZAL, HIMYAR HIMYAR; OKTARIA, RINA RINA; YENTI, ELFINA ELFINA
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.152 KB) | DOI: 10.31958/imara.v1i1.993

Abstract

The research problem was on the unknown quality of ?inancial performance of PT. Indo RamaSynthetics, Tbk in the form of the ratio of liquidity. Then, the purpose of the research was to analyze the?inancial performance of PT. Indo Rama Synthetics, Tbk in the form of the ratio of liquidity, solvency,activity, and pro?itability. Descriptive quantitative was used as the design of the research. The setting ofthe research itself was at PT. Indo Rama Synthetics, Tbk 2011 ? 2015 period listed on IDX. It could alsobe accessed through website www.idx.co.id. The research itself was done during May to June, 2016. Thedata of the research were ?inancial reports. The ?indings re?lected that the liquidity ratio (current, quick,and cash ratio) of PT. Indo Rama Synthetics, Tbk were in low quality since it was below the industryaverage. Meanwhile the ratio of inventory to net working capital of PT. Indo Rama Synthetics, Tbk wasabove the industry average. Seeing from its solvency ratio like debt to asset ratio, debt to equity ratio,and long term debt to equity ratio, PT. Indo Rama Synthetics was in suf?icient condition because therewas an enhancement of ratio rate per years. However, the results were also remained the same for therate of average industry because it was above the average industry overall.
CORPORATE SOCIAL RESPONSIBILITY DALAM MEMINIMALKAN PRAKTIK MANAJEMEN LABA GAUTAMA SIREGAR, BUDI
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.061 KB) | DOI: 10.31958/imara.v1i1.989

Abstract

Information earnings, a key element in the ?inancial statement, as stated in the Statement ofFinancial Accounting Concepts (SFAC) No. 2 is very important for those who use it because its predictivevalue. Earnings management can be applied in the preparation of ?inancial statements through creativeaccounting practices, the choice of accounting methods, the classi?ication of accounting systems andthe timing of the transaction. Earnings management practices can also done through the electionmethod of inventory accounting, depreciation of ?ixed assets, capitalization of pensions, in?lation, andamortization. Corporate Social Responsibility (CSR) activities disclosed by the company will give goodimpact for the company itself in the long term. The higher the company implemented corporate socialresponsibility, the lower the activity of management to manage earnings to its interests. Due to the?inancial statements prepared by the management will be read and analyzed by stakeholders as a basisfor decision making, management is required to prepare honest ?inancial statements. Disclosure ofcorporate social responsibility that is increasingly widespread will improve the image of the companyand increase of the pro?its to be earned by the company ultimately.
STUDI DESKRIPTIF TENTANG ABDURRAHMAN BIN AUF PROTOTYPE ENTREPRENEUR MUSLIM SUKSES APRIA NINGSIH, PUTRI
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.742 KB) | DOI: 10.31958/imara.v1i1.990

Abstract

Believed on earth and trusted in the heavens is another name given to Abdurrahman bin Auf,a friend of the Prophet. He was popular because his honesty and generosity in trading, as a result hebecome a rich person. He also has many remarkable stories in his life that can be emulated by people intheir daily life. There is famous hadith about a statement from the Prophet who says that Abdurrahmanbin Auf will enter the heaven by crawling. If he wants to hinder that situation, he must spend all hiswealth in the afternoon. It was one of the reasons why he became famous as a true Muslim entrepreneur
STRATEGI FUNDRAISING DANA ZAKAT PADA BAZNAS KABUPATEN TANAH DATAR NOPIARDO, WIDI
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.654 KB) | DOI: 10.31958/imara.v1i1.991

Abstract

Fundraising activities are essential for the operation of zakat management programs and its operations. In BAZNAS, Tanah Datarregency, it is found that in 2013, the total of zakat fundraising is Rp.8.418.272.757, -, 2014 the total of zakat fundraising is Rp. 8.754.155.665,-, 2015 the total is Rp. 9.179.036.735,-, 2016 the total is Rp. 11.148.298.358,-. While for the following years, it increases signi?icantly. In 2014, Zakat fundraising was enhanced 3.99% with Rp. 335.882.908. It was from Rp.8.418.272.757 to Rp.8.754.155.665. It also increased 4.85% with Rp. 424.881.070 in 2015. It was from Rp.8.754.155.665to Rp.9.179.036.735. It also significantly boosted in 2016 for 21.45% with Rp. 1.969.261.623. It was from Rp.9.179.036.735 to Rp. 11.148.298.358. These facts indicate a precise strategy used by BAZNAS, Tanah Datarregency in doing zakat fundraising. This type of research was field research with qualitative descriptive approach. Data were collected through interviews, documentation, and literature study. The results showed that BAZNAS, Tanah Datar regency used strategy direct and indirect fundraising. If the muzakki have expressed their willingness to pay zakat through media campaigns and direct fundraising, BAZNAS, Tanah Datar regencyused three ways to ease the muzakki to pay their zakat. First, do direct cutting through UPZ which has been formed to be deposited into the account of BAZNAS Tanah Datar. Second, do "pick up theball", the of?icer of BAZNAS Tanah Datar will collect zakat directly to muzakki?s place. Third, invite muzakki to distribute his zakat through the account of BAZNAS Tanah Datar.

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