cover
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
IMARA : Jurnal Riset Ekonomi Islam
ISSN : 25990985     EISSN : 26221918     DOI : http://dx.doi.org/10.31958/imara
Core Subject : Economy,
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.
Articles 46 Documents
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.
DAMPAK IHTIKAR TERHADAP MEKANISME PASAR DALAM PERSPEKTIF ISLAM Putra, Muhammad Deni; Amelia, Frida; Putri, Darnela
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1661

Abstract

This article is intended to explore the impact of ihtikar on market mechanisms in Islamicperspective. It provides a clear conceptual description of the effects of deviant actions in the marketmechanism, namely ihtikar actions. Then the concept can be used as an analysis for the role of governmentas a regulator of the market. This research is a library research with a qualitative approach. The analysisprocess will be described using the content analysis technique. The impact arising from the practice ofihtikar is the practice of ihtikar disrupting the smooth transactions in the market, where producers gethuge profits while consumers suffer losses because producers take profits above the price they should. Thepractice of ihtikar will disrupt the market mechanism, where producers will then sell at a price higherthan the normal price. It can be assumed the practice of ihtikar in trading includes acts that are veryimmoral and also inhumane, because such trade practices create many disadvantages for human life.
PENGARUH LABA BERSIH, INVESTMENT OPPORTUNITY SET, GROWTH POTENTIAL DENGAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2013-2017 Lusiana, Lusiana; Indriyenni, Indriyenni; Claudy, Chintya
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1672

Abstract

This study aims to determine the influence of Net Income, Investment Opportunity Set, GrowthPotential with Leverage as partial and simultaneous control variables on dividend policy. This researchis classified as causal research. The population in this study were all manufacturing companies listed onthe Indonesia Stock Exchange in 2013-2017. The sample of the research was ten companies determinedby purposive sampling method. The research used secondary data obtained from www.idx.co.id. It wasanalyzed by applying panel data regression analysis. The research results obtained based on the partialtest (t test) were: (a) There is a significant effect of Net Income on dividend policy. (b) There is a significantinfluence of Investment Opportunity Set on dividend policy. (c) There is no significant influence of GrowthPotential on dividend policy. Based on the results of the research above, it is expected that the companycan increase the Investment Opportunity Set by increasing the stock market price. In term of Net Profit,it can be increased with the company's revenue and performance, while in increasing Growth Potential,it can be obtained by adding assets every year
ANALISIS PROFITABILITAS BANK UMUM SYARIAH YANG MENGGUNAKAN RASIO RETURN ON ASSET (ROA) DAN RETURN ON EQUITY (ROE) Ash-Shiddiqy, Muhammad
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1659

Abstract

The purpose of this study is to understand the difference between Islamic banks' profits beforeand after interest restrictions on conventional bank deposits based on Supervision Acts No. SP-28 DKNS /OJK / 9/2014. The policies of Financial Services Authority can be measured into two profitability ratios:(1) return on assets (ROA), and (2) return on equity (ROE). There were 11 SHARIA banks in Indonesiaselected through purposive sampling technique. Secondary data were the quarterly report of the SHARIABank (six quarters), which focuses on the three quarters before and after implementing the policy. Datawere tested using hypothesis testing through paired sample t-tests with a significant level at 5% (? =0.05). The results of this study indicate that the profitability of SHARIA Banks projected by ROA and ROEhas differences before and after the conventional bank deposit interest rate.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA UNIVERSITAS ISLAM INDONESIA YOGYAKARTA DALAM PEMBELIAN HIDANGAN POKOK (PRIMARY DISH) SECARA ONLINE Virgiawan, Rheyza; Kariim, Luthfiana
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1660

Abstract

The research purpose is to increase gratitude for the blessings and gifts of God by means of hifzhnafsh (nurturing the soul) in the analysis of the influence of students? decision to purchase online primarydishes from Indonesian Islamic University (UII) Yogyakarta. The research was a descriptive qualitativeapproach based on the philosophy of postpositivisme. The sampling used was purposive sampling. Therespondents taken were 64 students of the Indonesian Islamic University (UII) Yogyakarta. Data collectiontechniques were interviews or semi-structured interviews. The results of this study are priority factorsthat influence students? decision to purchase online primary dishes at the Islamic University of Indonesia(UII) such as halal awareness, likeness, taste, price, health, curiosity, packaging, advertising, lifestyle, andfinally being followers.
ANALISIS PENGARUH DANA PIHAK KETIGA (DPK), CAPITAL ADEQUACY RATIO (CAR), DAN NON PERFOMING FINANCING (NPF) TERHADAP PEMBIAYAAN (STUDI PADA BUS DAN UUS DI INDONESIA PERIODE 2014-2018) Zuwardi, Zuwardi; Padli, Hardiansyah; Shahmi, Mohammad Aliman
Imara: JURNAL RISET EKONOMI ISLAM Vol 3, No 2 (2019): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v3i2.1658

Abstract

This study aims to analyze the factors influencing financing on BUS and UUS in Indonesia. Exogenousvariables in this study are Third Party Funds (DPK), Capital Adequacy Ratio (CAR), and Non-PerformingFinancing (NPF), while endogenous variables are financing. This study used secondary data consisted monthlydata of BUS and UUS in 2014-2018. This data is taken from SHARIA banking statistics released by the OJK. Theresearch results obtained that DPK and CAR significantly and positively affect long term financing. While NPFhas no significant effect on long term financing. DPK and NPF also have a positive and significant impact onshirt term financing. Another result was CAR has no significant effect on short term financing.