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Muhammad Deni Putra
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mdeniputra@iainbatusangkar.ac.id
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+6285274441757
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imara@iainbatusangkar.ac.id
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Cubadak, Lima Kaum, Kabupaten Tanah Datar, Sumatera Barat 27264
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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 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM" : 7 Documents clear
KONVERGENSI AKUNTANSI DAN RELEVANSI NILAI INFORMASI AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Khairani, Khairani
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.035 KB) | DOI: 10.31958/imara.v3i1.1472

Abstract

This study aims to explore the value relevance of accounting information in the period before an after the implemented of IFRS in Indonesia uses the price models. Implementation of IFRS was predicted will be increase of value relevance of accounting information. This study uses the value of accounting earnings and book value of equity as a proxy for the value relevance of accounting information. The value relevance of accounting information in the decision-making of investors as reflected in the stock price. The population of this research is a listed public company on the Indonesia Stock Exchange in the period 2009-2015. The data are choice using purposive sampling method, with the result that total sample are 45 companies.  This research analyzed using Linier Regretion, Paired-Sample T Test and significance simultant test. Results of this study indicate that the adoption of IFRS -based standards in Indonesia has been able to improve the value relevance of accounting information.
PERBANDINGAN PENGUMPULAN ZAKAT PADA BAZNAS KABUPATEN TANAH DATAR SEBELUM DAN SETELAH IMPLEMENTASI PERATURAN BAZNAS NOMOR 2 TAHUN 2016 Nopiardo, Widi
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.372 KB) | DOI: 10.31958/imara.v3i1.1504

Abstract

This study aims to compare the collection of zakat in BAZNAS Tanah Datar Regency before and after the implementation of BAZNAS Regulation Number 2, 2016 particularly on the Establishment and Work Procedures of the Zakat Collection Unit. The type of research is field research by using qualitative method. The place of research is in BAZNAZ, Tanah Datar Regency. Interviews and documentation were used as the technique of collecting data. The data were analyzed qualitatively. The finding reflects there was a significant decrease in the amount of zakat collection at BAZNAS in Tanah Datar Regency from 2016 to 2018, after the implementation of BAZNAS Regulation No. 2, 2016. The amount of zakat collection in 2016 was Rp. 9,687,841,423-. Meanwhile the amount of zakat collection in 2017 was Rp. 8,672,514,884-. It means the decline percentage from 2016 to 2017 was 10.48%. Whereas in 2018, the amount of zakat collection was also declined to Rp. 7,311,597,007,- with the decline percentage 15.69% from 2017.  
ANALISIS PRILAKU KONSUMSI MUSLIM PADA BULAN RAMADHAN Hareastoma, Hareastoma
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.995 KB) | DOI: 10.31958/imara.v3i1.1423

Abstract

This study aims to analyze the patterns of Muslim consumption behaviors in the Ramadhan month around Jambi. A multiple linear regression analysis model is used to see the factors influencing the consumption behaviors. The finding shows that cultural and religiosity variables are the dominant factors influencing the pattern of Muslim consumption behaviors in the Ramadhan month. From the statistic results of SPSS verse 22, it was found the coefficient of determination (adjusted R2) obtained at 0.164. (16.4%). It reflects that 16.4% of consumption patterns influencing by the Cultural, Social, Religiusity and Psychology variables while the remaining 83.6% consumption patterns are influenced by unnecessary variables in this research.
PENGARUH FEMINISME DEWAN, GRI ADOPTION DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Kasus Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia periode 2013-2017) Muslih, Muhamad; Klarisa, Nadya
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.562 KB) | DOI: 10.31958/imara.v3i1.1499

Abstract

CSR disclosure is an important topic that proves whether the company isresponsible for economic, environmental and social factors or not. Company activities havean impact that can harm stakeholders, especially those around the company. Therefore thecompany must disclose its social activities into social responsibility reports to prove thecompany's commitment to the economy, environment and social.This study aims to analyze what factors can affect corporate social responsibilityreports. This study intends to determine whether the independent variables (board feminism,GRI adoption, and firm size) have a simultaneous or partial effect on the dependent variable(Corporate social responsibility disclosure).This study uses a population of infrastructure,utility and transportation sector companies listed on the Indonesia Stock Exchange from 2013to 2017. This research uses purposive sampling technique and obtained 8 companies with a 5-year research period, so that 40 sample data were obtained. The method of data analysis inthis study is panel data regression using software eviews 10.The results of this study state that board feminism is divided between the board ofdirectors' feminism and the boarder's feminism, the GRI adoption and the size of the companyjointly influence the disclosure of corporate CSR in the infrastructure, utilities andtransportation sectors for the period 2013-2017. Firm size has a significant negative effect onCSR disclosure. While board feminism and GRI adoption do not affect CSR disclosure.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI IDX30 PERIODE 2012-2016 Meidona, Syofria
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.627 KB) | DOI: 10.31958/imara.v3i1.1459

Abstract

The purpose of this study is to determine the influence of corporate social responsibility disclosure and profitability on firm value in the IDX30 from 2012 until 2016. Sampel in this study amounted to 14 companies by using purposive sampling technique. The data analysis method was the multiple regresian analysis using the spss 16 program. The research result in hypothesis testing with a level og significance 5% (0,05) found that partially corporate social responsibility disclousure hasn?t significant influence on the firm value, because a level of significant 0,559 more than 0,05. While profitability has significant influence on the firm value with a significance value 0,000 < 0,05. Simultaneously corporate social responsibility disclosure and profitability has significant influence on the firm value with a significance value 0,000 < 0,05. The adjusted R2 value 0f 0,749 means that all independent variables ( corporate social responsibility disclosure and profitability) contribute 74,9% in explaining the dependent variable (firm value) and the remaining 25,1% is explained by the outside of this research variable.
PERBANDINGAN EKONOMI ADAT MINANGKABAU DENGAN EKONOMI ISLAM Yunimar, Yunimar
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.858 KB) | DOI: 10.31958/imara.v3i1.1473

Abstract

Years Ago, the Minangkabau tribe Community in West Sumatera as the the largest matrilineal in the world, has a communal economic system based on the Minangkabau tradition with a proto-democratic system. This paper aims to analyze the comparison of traditional economies with Islamic economics. The research method is descriptive qualitative by conducting surveys and focused group discussion (FGD). The results show Minang people who obey the Islamic rules and Minang custom do not carry out the Islamic economy system. It is because the influence of social and cultural side such as the capitalist economy system. As a result, there will be less togetherness between people based on the philosophy of "Adat Basandi Sa'arak, Syarak Basandi Kitabullah".
AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI NAGARI SICINCIN KECAMATAN 2X11 ENAM LINGKUNG KABUPATEN PADANG PARIAMAN Fitria, Nita
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.342 KB) | DOI: 10.31958/imara.v3i1.1471

Abstract

This paper aims to study the accountability of Nagari financial management in Sicincin, 2X11 Enam Lingkung, Padang Pariaman regency in 2017. This type of research is Field Research with descriptive method. Data collection techniques in this research used interviews and collection of documents. The results showed that the government of 2X11 Enam Lingkung Nagari Sicincin of Padang Pariaman Regency had applied the principles of accountability in the management of Nagari finance in 2017. In general, accountability had begun to be implemented. However, there are still some indicators of accountability criteria that have not been implemented by the government of Nagari Sicincin.

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