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Tasharruf: Journal Economics and Business of Islam
Published by Institut Agama Islam Negeri Manado
ISSN : 25280317     EISSN : 25280325     DOI : http://dx.doi.org/10.30984/febi
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Tasharruf: Journal Economics and Business of Islam is a publication forum for scientific journals related to Islamic economics and business (economic journals).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 95 Documents
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Pengaruh Pendapatan Pembiayaan Mudharabah terhadap Profitabilitas (ROA) pada PT. Bank Muamalat Indonesia Tbk. Periode 2011-2015 Indah Wahyuningsih
Tasharruf: Journal Economics and Business of Islam Vol 2, No 2 (2017): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v2i2.529

Abstract

This research is about the influence of financing mudharabahincome of the result of profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015. The main problem in this research is how much financing mudharabahincome that calculated by ratio of mudharabahwhich is ratio of mudharabahincome and total revenue sharing income, influencing the profitability that calculated by return on assets (ROA) which is ratio of net income and total assets.             This research has a purpose to describe and explain the influence between financing mudharabahincome with profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015.            Research methods used in this research is quantitative descriptive analysis. The data used in this research is secondary data, in the form of financial statement of PT. Bank Muamalat Indonesia Tbk. as the population and the samples consist of quarter financial statement of PT. Bank Muamalat Indonesia that published from 2011 until 2015. The statistic method used to test the research hypothesis is simple regression.             After following the quantitative procedural, the result of this research show that financial mudharabahincome has influence the profitability, which is proved with the significant value is 0,009 that smaller than 0.05. It means that financial musharabahincome has influence the profitability. Keyword        : Mudharabah, Profitability, Return on Assets (ROA)
Fenomena Zakat Dan Status Hukum Zakat Di Negara Muslim Dan Beberapa Wilayah Di Indonesia Nur Azizah
Tasharruf: Journal Economics and Business of Islam Vol 4, No 1 (2019): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i1.883

Abstract

Zakat is often seen as a very long problem, an ordinary matter and lacks a future in terms of its development. This is due to the legal status of zakat in Law NO. 23 of 2011 is not something that is required as an Indonesian citizen, but as a form of obedience in worship. Next is the lack of awareness of obligatory zakat people to issue zakat. However, there are actually some things that can overcome these problems. basically the regional government has the authority to establish laws in its territory, there are also several articles in the Zakat Management Act (Law NO 23 of 2011) on the role of regional governments, and some regions in Indonesia are quite successful with some of their applications. In this paper some systems of zakat implementation are reviewed in the regions of Indonesia and other Muslim countries which can be taken into consideration for the progress of zakat in Indonesia.Zakat kerap dipandang sebagai persoalan yang sangat lama, perihal yang biasa dan kurang memiliki masa depan dalam hal pengembangannya. Hal ini disebabkan status hukum zakat dalam UU NO. 23 Tahun 2011 bukanlah sesuatu yang diwajibkan sebagai warganegara Indonesia, tetapi sebagai bentuk ketaatan dalam beribadah. Berikutnya adalah kurangnya kesadaran orang-orang wajib zakat untuk mengeluarkan zakat. Meskipun demikian, sebenarnya ada beberapa hal yang dapat mengatasi problem-problem tersebut. pada dasarnya pemerintah daerah berwenang dalam pembentukan hukum di wilayah kekuasaannya, terdapat juga beberapa pasal dalam UU Pengelolaan Zakat (UU NO 23 Tahun 2011) tentang peran pemerintah daerah, serta beberapa wilayah di Indonesia cukup sukses dengan beberapa penerapannya. Dalam tulisan ini diulas beberapa sistem penerapan zakat di wilayah-wilayah Indonesia dan negara muslim lainnya yang dapat dijadikan pertimbangan untuk kemajuan zakat di Indonesia.
ANALISIS PROSPEK PERKEMBANGAN MODAL DAN TENAGA KERJA PADA INDUSTRI KECIL DI KABUPATEN SIDENRENG RAPPANG Agus Syam
Tasharruf: Journal Economics and Business of Islam Vol 1, No 1 (2016): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v1i1.386

Abstract

Abstract Analysis of Prospect Capital Growth and Employment in Small Industries in The District Sidenreng Rappang. This research was conducted to answer the question "what are the prospects of capital growth and labor in the District Small Industries Sidenreng Rappang 5 (five) years from (2012-2016)". Thus, this study aims to determine how the prospect of the development of capital and labor in the District Small Industries Sidenreng Rappang 5 (five) years from (2012-2016). To that end, this study expected to be useful: (1) provide information for Local Government and the Department of Cooperatives and Small and Medium Enterprises in order to foster small-scale industries in the district Sidenreng Rappang, (2) as a reference material other researchers who study small-scale industries in the district Sidenreng Rappang. This research is a descriptive study using data time series (data year) only selected sub-populations in 2007-2011 for the development of capital and labor. Data collection techniques used are; documentation, interviews, and observations. Analysis of the data used, namely: qualitative and quantitative descriptive analysis. Result of research show the; 1) Capital developments in small industry in the District Sidenreng Rappang past five years (2007-2011) has increased by an average of 10.31 percent annually, 2) The development of labor in small-scale industries in the district Sidenreng Rappang past five years (2007-2011) has increased by an average of 1.04 percent annually, and 3) Development prospects of capital and labor in small-scale industries in the district Sidenreng Rappang for the coming five years (2012-2016) amounted to 3.93 percent.Kata Kunci: Modal, Tenaga Kerja dan Industri Kecil
Analysis of Financial Performance In PT. PP (Persero) Tbk Muhammad Fadil Abu Bakar; Youlanda Hasan
Tasharruf: Journal Economics and Business of Islam Vol 3, No 2 (2018): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v3i2.796

Abstract

AbstractTo find out financial performance PT. PP (Persero) Tbk.               Data analysis in this study uses quantitative descriptive by comparing the company's financial ratios using the Liquidity Ratio, Solvability Ratio, Activity Ratio, Solvability Ratio               Based on the results of the analysis it can be concluded that the financial performance of PT. PP (Persero) Tbk. in 2014 until 2016 where the liquidity ratio felt in a liquid state because it was in the financial ratio. The solvency ratio is in an unhealthy state, because the debt to equity ratio and debt to asset ratio are below the standard financial ratio. The activity ratio is in good condition, because the receivable turn over and inventory turn over are at the financial ratio standard. The profitability ratio is in an unhealthy state, because the net profit margin and return of investment are below the standard financial ratio.Keywords: Liquidity Ratio, Solvability Ratio, Activity Ratio, Profitability Ratio.
Analysis Of Stock Price In Retail Company That Applying E-Commerce In Idx Salwis Salwis
Tasharruf: Journal Economics and Business of Islam Vol 3, No 1 (2018): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v3i1.661

Abstract

Abstract            Retail companies have an important role in helping the economy of a country, but in the era of globalization like today every company must prepare a new strategy, especially retail companies because they see the current rapid technological developments. They must provide a product service system that is online-based (E-commerce) because the purchasing power or level of public consumption to retail companies decreases due to the provision of products in the online-based business is not inferior to retail companies. The purpose of the research is to find out the differences in the stock price of retail companies on the Indonesia Stock Exchange before and after implementing E-commerce. In this study using a quantitative approach with hypothesis testing using Paired Samples T-Test. The results showed that at PT. Matahari Department Store Tbk there are significant negative differences in stock prices before and after implementing E-commerce, PT. Sumber Alfaria Trijaya Tbk shows that there are no significant negative differences in stock prices before and after implementing E-commerce and PT. Mitra Adiperkasa Tbk shows that there are significant positive differences in stock prices before and after implementing E-commerce. Keywords : Stock Price, Retail Companies, E-Commerce.
Kinerja Pelayanan Akademik Di Fakultas Ekonomi Universitas Negeri Manado Dengan Model Balanced Scorecard Hisky Ryan Kawulur
Tasharruf: Journal Economics and Business of Islam Vol 2, No 1 (2017): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v2i1.582

Abstract

Balanced score card interpretes he importance of the main stakeholders including owners, customers and employees. The term balance reflects effort to capture both financial and non financial measurements emphasizing cause and effect indicators, long term goals of the company external and internal perspectives as well as subjectives quantitative and qualitative goals. The application of BSC in university so far, increase accountability to develop strategies, control existing opportunity and increase operational effort. The faculty of economy of the State university of Manado is one of the faculties with commitments to increase quality of academic services from both staff and teachers for students satisfaction. With this commitment the measurement of academic ethics is a must. This research aims to measure students satisfaction degrees on academic service at the faculty of economy of the state university of Manado by using balance Score card consisting of customers perspective, internal business, and development and learning towards quality service achievement. Keywords: Balance Score Card, Ethics Measurement, Academic Service
Influence Student Attitudes toward Learning Outcomes Enterprise Class X in SMK 4 Makassar Sudarmi Sudarmi
Tasharruf: Journal Economics and Business of Islam Vol 2, No 2 (2017): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v2i2.522

Abstract

This study was conducted to answer the question "whether there is influence entrepreneurial attitudes toward learning outcomes tenth grade students in SMK 4 Makassar". Thus, this study aims to determine the effect of attitudes towards learning outcomes entrepreneurial class X in SMK 4 Makassar. To that end, the results of this study would be useful: (1) Improve learning outcomes by improving students' attitude towards entrepreneurship subjects; (2) as input for all parties involved in the world of education, particularly entrepreneurial subject teachers in improving student learning outcomes; and (3) as a comparison to other researchers for further research purposes.This study is a verification that is correlational, meaning that the data and facts collected from the field is not manipulated, just to test the correctness of the theory as well as to validate the hypothesis, with a total population of 38 people. Data collection techniques used, namely, observation and questionnaires. Analysis of the data used are; Descriptive statistical analysis and statistical analysis infrensial. In analyzing the data using SPSS 20 software.The results showed; partially student attitudes and no significant positive effect on learning outcomes of entrepreneurship students in SMK 4 Makassar. At the significant level α = 0.05 with a regression equation Y = 65 591 + 0.271 X and the coefficient of determination (R2) of 0.085 percent, which means about 8.5 percent of entrepreneurial learning outcomes of students affected by the attitudes of the students, while the remaining 91.5 per cent are affected by other factors not considered in this study. Student attitudes insignificant variable (X) to the entrepreneurial student learning outcomes (Y) can be caused by several factors, one of them is the attitude of students is less enthusiastic in participating in entrepreneurship subjects. This is evident from the lack of attention to students when learning activities take place, this is due to the students' attention is divided for things that have nothing to do with the lessons that certainly can interfere with concentration and attention of students in participating subjects of entrepreneurship. Keywords: Attitudes and Learning Outcomes
Analisis Gender Pencapaian Jabatan Strategik Anggota Dewan Perempuan (DPRD Mamuju Tengah) Rara Novrayanti Salman
Tasharruf: Journal Economics and Business of Islam Vol 4, No 1 (2019): June
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i1.879

Abstract

Women in the legislature have a minimum amount of let alone the position of strategic positions as the chairman is still very low so gender equality in the legislature is difficult to realize.This study aims to identify and analyze the motivations, mechanisms and barriers in strategic appointments of female council members. The research method is qualitative research. Data was collected through in-depth interviews, observations and documentation. Data was analyzed using gender theories and model analysis developed by Milles and Huberman, the data obtained then processed through three lines of qualitative data analysis namely: data reduction, data presentation and conclusions. The results show that the intrinsic motivation of female parliamentarians is highly motivated to be a leader in structure, the family also supports. Extrinsic motivation is made up of parties and factions but some male parliamentarians do not support women as chairman. The mechanism of the proposed chairman is proposed based on the decision of the faction. Structural barriers are low levels of education or human resources, lack of female self-confidence and specially acquired information about women, a small number of female parliamentarians, lack of support from male parliamentarians and electoral systems based on factional decisions, cultural barriers are the patriarchal culture that some male parliamentarians and the effect of the women's double workload after marriage.Perempuan dalam legislatif memiliki jumlah yang minim apalagi pencapaian jabatan strategis sebagai ketua masih sangat rendah sehingga kesetaraan gender dalam legislatif sulit diwujudkan. Penelitian ini bertujuan untuk mengetahui dan menganalisis motivasi, mekanisme, dan hambatan dalam pencapaian jabatan strategis anggota dewan perempuan. Metode penelitian adalah penelitian kualitatif. Pengumpulan data dilakukan melalui wawancara, observasi dan dokumentasi. Data dianalisis dengan menggunakan teori-teori gender dan analisis model interaksi yang dikembangkan oleh Milles dan Huberman, data yang telah didapat kemudian diolah melalui tiga jalur analisis data kualitatif yaitu: reduksi data, penyajian data dan penarikan kesimpulan.Hasil penelitian menunjukkan motivasi instrinsik anggota dewan perempuan sebagian besar memiliki motivasi menjadi ketua dalam alat kelengkapan, dukungan keluarga juga diperoleh.Motivasi ekstrinsik diperoleh dari partai dan fraksi tetapi sebagian anggota dewan laki-laki tidak mendukung perempuan dalam mencapai jabatan sebagai ketua. Mekanisme Pengusulan calon ketua diusulkan atas keputusan fraksi. Hambatan structural yaitu rendahnya tingkat pendidikan atau sumber daya manusia, kurangnya rasa pecaya diri perempuan yang diikuti dengan kurangnya informasi yang diperoleh terkhusus mengenai perempuan, minimnya jumlah anggota dewan perempuan, kurangnya dukungan anggota dewan laki-laki dan sistem pemilihan ketua yang melibatkan fraksi, hambatan kultural yaitu budaya partiarki yang dianut sebagian anggota dewan laki-laki dan pengaruh beban kerja ganda perempuan karena telah menikah.
THE INFLUENCE OF MUDHARABAH AND MUSYARAKAH INCOME TOWARDS BRI SYARIAH PROFITABILITY Zulkarnain Karundeng
Tasharruf: Journal Economics and Business of Islam Vol 1, No 2 (2016): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v1i2.382

Abstract

AbstractThis study aims to discover the influents of Mudharabah and Musyarakah income towards BRI Syariah profitability. The researcher applied the quantitative method using two variables. They are mudharabah and musyarakah (x) and profitability (y). The research samples are quarterly financial report published by BRI Syariah during 2010-2015 periods. Research data are initially exposed to a classical assumption test in order to check whether those data are compatible for hypothesis test. The classical assumption test includes normality, multicollinearity, autocorrelations and heteroscedasticity test. Based on the hypothesis test, the dependent variable which can be explained by the independent variables is 29,9 % while the rest 71,1 % are explained by other variables. The simultant test (F) shows that variable x is influenced by variable y. it is proven by a p-value that is smaller than the level of significant (0,027 < 0,05). On the other hand, musyarakah is not affected since the p-value is bigger than the level of significant (0,319 > 0.15).Keywords :Mudharabah, Musyarakah, Profitability
Effects of Income and Fund Management of State Civil Apparatus on Bank Credit Granting (Case Study of the Academic Community of IAIN Manado) Syarifuddin Mala
Tasharruf: Journal Economics and Business of Islam Vol 3, No 2 (2018): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v3i2.790

Abstract

AbstractThis study aims to examine and analyze the influence of income (x1), and the management of funds of the state civil apparatus (X2) on bank credit granting, a case study of the Academic Community of IAIN Manado. This research is a survey research conducted on the Academic Community of IAIN Manado. The population in this study is 111 respondents and the sample is 87 respondents. Sampling uses a random sampling technique with Solvin formula. The data analysis technique used in this study is the normality test, hypothesis testing, and T test using multiple regression analysis with SPSS V.16 application for Windows.The results of this study prove that income does not affect the granting of credit with a value of 0.857> 0.05, Fund management affects the granting of credit with a value of 0.003 <0.05 and Revenue (X1) and Fund Management (X2) simultaneously for Credit granting (Y ) with a value of 0.005 <0.05. Based on the results of the analysis it can be seen that the R square value is 0.119 or 11, 9% management of funds. This means that the influence of the fund management variable on the provision of bank credit has an influence of 11, 9%Keywords: Income, Fund Management, and Credit Granting

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