Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

IMARA : Jurnal Riset Ekonomi Islam

jurei
Website

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 46 Documents

1 2 3 4 5

PENGARUH INFLASI, BI RATE, DAN NILAI TUKAR RUPIAH TERHADAP DANA PIHAK KETIGA (DPK) PADA PERBANKAN SYARIAH INDONESIA TAHUN 2012-2017 ., nofinawati
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 2 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Third Party Funds (TPF) consist of giro, savings and deposits account. The enhancement of TPF is influenced by several factors including Inflation, BI Rate and Rupiah Exchange Rate. In 2013, there was an escalation in Inflation and the BI Rate which was not accompanied by a decrease ofTPF. This is not corresponding with the theory proposed by AuliaPohan. It is said is that if inflation increases then TPF decreases. It is also not fit with Adiwarman Karim's theory of the BI Rate, that is, if there is a profit sharing of sharia funding less than the interest rate, the customer can move to a conventional bank. Whereas in 2013-2015 the Rupiah Exchange Ratedepreciated, whileTPF continued to increase. This condition is also compatible with the theory given by AuliaPohan. The existence of public expectations about the weakening of Rupiah could reduce can be collected by banks.

PENGARUH KEMAMPUAN DAN LINGKUNGAN TERHADAP KINERJA PEGAWAI PADA BADAN PENANGGULANGAN BENCANA DAERAH KABUPATEN MUSI RAWAS ., suyadi
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 2 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

This study aims to determine the ability and work environment on the performance of employees at the Regional Disaster Management Board of Musi Rawas Regency. The population was 54 employees. Data were collected through questionnaires, and analyzed by using simple linear test, correlation coefficient, t test, multiple regression, determination coefficient, and F test. The research findings reflected couple things. First, there is a significant influence of the employees? ability towards their performance partially in Regional Disaster Management Board of Musi Rawas Regency. It is supported by the simple partial regression test results is equal to 27.903. Testing Hypothesis Test is 2,957 ? t table 1,673. Second, there is a significant influence of the employees? work environment towards their performance partially in Regional Disaster Management Board of Musi Rawas Regency. It is proofed by simple partial regression test results is equal to 0.556. Testing Hypothesis Test is 2,957 ? t table 1,673. Third, there are significance influence of both the employees? ability and work environment towards their performance all together in Regional Disaster Management Board of Musi Rawas Regency. It is explained through hypothesis Test Testing with F test obtains F count value of 42.721 and the level of significance simultaneously sig F is 0.000 ? ? (0.05).

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENANAMAN MODAL DALAM NEGERI (PMDN) DI SUMATERA BARAT Desnim Silvia, Engla
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 2 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

This paper aims to analyze the factors that influence domestic investment in West Sumatera. The type of research is descriptive and associative ones. The data were secondary and time series with a certain time period. Data were collected through literature studies, and analyzed descriptively and inductively by using multicollinearity test, heterokedasitas test, autokorelasi test, normality test, coefficient of determination (R2), multiple linear analysis, t test, and f test. The findings of the research shows there is a significant influence between gross domestic regional products, security, and credit interest rates towards domestic investment in West Sumatera. It was obtained F hitung = 15,174 > F table = 3,49 and level sig = 0,000 < ? = 0,05. This show that gross domestic regional products, , security, and credit interest rates significantly effect the domestic investment in West Sumatera. It is recommended the government need to improve the securityby ensuring the safety of the investors' efforts from all crimes that have a direct or indirect impact on investors.

HARTA DALAM PERSPEKTIF ALQURAN: (STUDI TAFSIR AYAT-AYAT EKONOMI) Batubara, Sarmiana
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 2 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

The paper deals with assets in the perspective of Alqur?an. It consists of the definition of assets, position of assets inAlquran, orders for seeking property, ownership in the views of Alquran, procedures for acquisition and distribution of assets inAlquran. The paper is in the form of literature studies that was conducted by reviewing related books, journals, magazines and articles. It was revealed several things, as the followings: 1) Assets are objects that can be owned, controlled, cultivated, and transferred, both tangible and intangible objects, both registered and unregistered objects, both movable and immovable objects and rights that have economic value; 2) Assets have a very important position in the Qur'an, as proven by the word mall in the Qur'an for 86 times in 79 quranic verses in 38 surah; 3) Orders to work or look for treasures are stated in Alqur?an, such as in surah At-taubah verse 105, Al-Mulk verse 15, Al-Ankabut verse 69, and Az-Zumar verse 39; 4) The absolute owner of the mallor everythingon this earth is Allah SWT, and human ownership is only relative. It means humans are only ones who have rights for managing and utilizing it as it is; 5) Obtaining mall can be done in various ways, including halal a'mal or ma'isyah. Then, the characteristics distribution of mall are fair and honest, because even in the smallest deeds we do, all will be accounted for in the hereafter.

PEMIKIRAN EKONOMI IBN KHALDUN; PENDEKATAN DINAMIKA SOSIAL EKONOMI DAN POLITIK Aryanti, Yosi
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 2 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Economic activities oriented to the Islamic Economic system are increasingly widespread invarious countries, including Indonesia. Speaking of Islamic Economic theory, it cannot be separated fromthe thoughts of figures who have contributed to the foundation and principles of Islamic economics. IbnKhaldun is one of the greatest scholars who have made a significant contribution to economic development.This figure cannot be separated from the Islamic values. Through deep and critical discussion of his work,it will be seen in the ethical view of religion that accommodates the teachings of Islamic economics, andthe other side of the human family to recognize nature to pursue economic activities.This type of researchis library research. Data were analyzed through a philosophical approach and described deductively. Thisstudy aims to reveal the contribution of Ibn Khaldun?s thoughts on the development of Islamic Economicslike market mechanisms, profits, division of labor and international trade, public finance, state wealthstandards, the concept of money and welfare the community.

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

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.

PERBEDAAN PERSEPSI, KEPERCAYAAN DAN LOYALITAS NASABAH DALAM INDUSTRI PERBANKAN Andespa, Roni
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 1 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

AbstractThis article has the theme: "Sharia Business Management". The purpose of this research is to see the difference between perception, trust and loyalty of conventional bank customers with sharia bank customers in West Sumatera on attributes of deposit products and loan products. This research was conducted in West Sumatera. The research variables are customer perception, customer trust and customer loyalty. The sample is 250 conventional bank customers and 250 sharia bank customers. Analysis of research data using independent samples t-test. The result of research are: 1) There is difference of perception between conventional bank customer with syariah bank to attribute of product, 2) There is difference of trust between conventional bank customer and syariah bank to product attribute 3) There is difference of loyalty between conventional bank customer with sharia banks against product attributes.Keywords: Customer perception, Customer trust, Customer loyalty, Product attributes

ANALISIS INTERVENSI FISKAL TERHADAP KEMISKINAN (STUDI KASUS DANA DESA PULAU KALIMANTAN) LUBIS, M. ZAKY MUBARAK; DAHRAINI, APRIAN SUBHAN
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 1 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

ABSTRACTOne of the government's strategies to help the village become independent and autonomous by giving the allocation of village funds. The funds allocated for the rural area, and expected to support the implementation of the people?s empowerment and the rural development, so that funds can improve the people?s prosperity. Furthermore, the aims of this study to look at the influence of Fiscal Intervention which are representated by Village Fund, Village Fund Allocation, and part of Local Earning and Retribution toward Poverty which is representated by Poverty Rate of Residences/Cities in Kalimantan Island during 2015-2017. This research used quantitative descriptive approach with Panel Data Model. The result showed of Fixed Effect Model regression that, Village Fund, Village Fund Allocation, and part of Local Earning and Retribution have have negative significant influence at Poverty Rate for 47 Residences/Cities in Kalimantan Island.

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP RETURN SAHAM JAKARTA ISLAMIC INDEKS DI BURSA EFEK INDONESIA Windari, Windari
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 1 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Penelitian ini bertujuan untuk mengetahui Pengaruh Karakteristik Perusahaan terhadap Return Saham Indeks Islam Jakarta di Bursa Efek Indonesia. Metode pengumpulan data adalah dengan dokumentasi, menggunakan salinan arsip atau catatan perusahaan. Berdasarkan sumbernya, data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan saham yang tergabung dalam JII sebanyak 40 perusahaan, model analisis yang digunakan dalam penelitian ini adalah regresi linier berganda.. Analisis regresi linier berganda dan uji hipotesis dengan uji t dan F. Hasil yang diperoleh secara simultan variabel Karakteristik Perusahaan (EPS, PBV, PER, DER) terhadap return saham dapat diterima secara keseluruhan dimana nilai Fhitung adalah 21,52257, dengan tingkat signifikansi 0,000. = 0,05) adalah 2,34.?Sementara Ftabel pada tingkat kepercayaan 95% (Oleh karena itu, pada kedua perhitungan F hitung> F tabel (21,52257> 2,34), ini memberikan kesimpulan yang mendukung penelitian berbagai penelitian sebelumnya. Secara parsial menunjukkan variabel yang terdiri dari EPS (X1), PBV (X2), berpengaruh terhadap return saham dengan tingkat signifikansi di bawah 0,05. Dengan demikian area penerimaan hipotesis berada di luar area penerimaan H0. Variabel lain yang tidak berpengaruh adalah PER (X3) dengan signifikansi 0,2063 dan DER (X4) dengan signifikansi 0,8467.

PELAPORAN KEWAJIBAN PERPAJAKAN DILIHAT DARI TINGKAT PEMAHAMAN, TINGKAT KEPATUHAN, DAN KETEGASAN SANKSI PERPAJAKAN PEMILIK UMKM DI KOTA JAMBI Baining, Mellya Embun
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 1 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pemilik Usaha Mikro Kecil Menengah (UMKM) dalam pelaporan kewajiban perpajakan di Kota Jambi. Metode penelitian ini adalah penelitian kuantitatif. Pengumpulan data yang dilakukan dengan menyebarkan angket (kuesioner) dan dokumentasi. Sampel dalam penelitian ini berjumlah 100 orang. Analisis data yang digunakan dalam penelitian ini yaitu analisis deskriftif, uji validitas, uji relibilitas, analisis regresi linear berganda, uji T, uji F dan analisis koefisien determinasi. Penelitian dilakukan dengan persamaan regresi linier berganda untuk tingkat pemahaman, tingkat kepatuhan, dan ketegasan sanksi perpajakan terhadap pelaporan kewajiban perpajakan adalah Y= 5,706 + 2,156 X1 + 2,014 X2 + 2,659 X3 + e. Pengaruh tingkat pemahaman berpengaruh signifikan terhadap pelaporan kewajiban perpajakan dikarena thitung > ttabel atau 2,156 > 1,984 dan nilai signifikasi 0,034 <level of significant 0,05. Pengaruh tingkat kepatuhan berpengaruh signifikan terhadap pelaporan kewajiban perpajakan dikarenakan thitung > ttabel atau 2,014 > 1,984 dan nilai signifikan 0,047 <level of significant 0,05. Ketegasan sanksi perpajakan berpengaruh signifikan terhadap pelaporan kewajiban perpajakan dikarena nilai thitung > ttabel atau 2,659 > 1,984 dan nilai signifikan 0,009 <level of significant 0,05. Pengaruh tingkat pemahaman, tingkat kepatuhan dan ketegasan sanksi perpajakan dikarenakan hasil uji F yang dilakukan menghasilkan nilai Fhitung 11,196 > Ftabel 3,09 dan nilai signifikansinya 0,000 <level of significant 0,05. Nilai koefisien determinasinya adalah 0,236 berarti besarnya pengaruh tingkat pemahaman, tingkat kepatuhan, dan ketegasan sanksi perpajakan terhadap pelaporan kewajiban perpajakan dilihat dari nilai R2 yaitu 23,6% sedangkan sisanya 76,4% dipengaruhi variabel lain.

Page 1 of 5 | Total Record : 46

1 2 3 4 5

Filter by Year

2017 2020

Filter By Issues

All Issue Vol 4, No 1 (2020): IMARA: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM Vol 3, No 1 (2019): IMARA: JURNAL RISET EKONOMI ISLAM Vol 2, No 2 (2018): IMARA: JURNAL RISET EKONOMI ISLAM Vol 2, No 1 (2018): IMARA: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Muhammad Deni Putra

Contact Email
mdeniputra@iainbatusangkar.ac.id

Phone
+6285274441757

Journal Mail Official
imara@iainbatusangkar.ac.id

Editorial Address
Cubadak, Lima Kaum, Kabupaten Tanah Datar, Sumatera Barat 27264

Location
Kab. tanah datar,

Sumatera barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Muhammad Deni Putra

Contact Email mdeniputra@iainbatusangkar.ac.id

Phone +6285274441757

Journal Mail Official imara@iainbatusangkar.ac.id

Editorial Address Cubadak, Lima Kaum, Kabupaten Tanah Datar, Sumatera Barat 27264

Location Kab. tanah datar, Sumatera barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Muhammad Deni Putra

Contact Email
mdeniputra@iainbatusangkar.ac.id

Phone
+6285274441757

Journal Mail Official
imara@iainbatusangkar.ac.id

Editorial Address
Cubadak, Lima Kaum, Kabupaten Tanah Datar, Sumatera Barat 27264

Location
Kab. tanah datar,

Sumatera barat

INDONESIA