cover
Contact Name
Early Ridho Kismawadi
Contact Email
Kismawadi@iainlangsa.ac.id
Phone
+6285276005811
Journal Mail Official
kismawadi@iainlangsa.ac.id
Editorial Address
Jl Meurandeh
Location
Kota langsa,
Aceh
INDONESIA
Ihtiyath : Jurnal Manajemen Keuangan Syariah
ISSN : -     EISSN : 25810219     DOI : https://doi.org/10.32505/ihtiyath.v7i1.5682
Ihtiyath : Jurnal Manajemen Keuangan Syariah was published by the Faculty of Economics and Islamic Business IAIN Langsa which aims to disseminate research results and ideas of academics and practitioners in the field of Islamic finance management. The topics in Ihtiyath Journal include sharia financial management, sharia marketing, sharia retail management, human resource management, operational management, strategy management, international business, small and medium scale businesses, entrepreneurship, and sharia tourism management and other themes that related to sharia financial management. Ihtiyath Journal is published since 2017 with a publishing period of 2 (two) times a year, namely September and Desember. And since 2021 Published Twice a year (June and December).
Articles 118 Documents
PENGARUH PERTUMBUHAN EKONOMI TERHADAP KEMISKINAN DI KABUPATEN ACEH TIMUR Safuridar, Safuridar
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 1 No 1 (2017): Vol 1 No 1 September 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.248 KB) | DOI: 10.32505/ihtiyath.v1i1.674

Abstract

This study aims to determine the effect of economic growth on poverty in East Aceh. The data used in this study is secondary data obtained from the results of direct research both from BPS Kabupaten Aceh Timur and from the website of BPS. The data obtained were analyzed by using simple linear regression equation, coefficient of determination and t test. The result revelead that Y = 166.859 - 0,055X. 166,859 people are the number of poor people in East Aceh which is not influenced by economic growth. Furthermore, the regression coefficient b of -0.055 indicates that the variable of economic growth negatively affect poverty and if economic growth is increased by 1%, it will decrease poverty by 0,055%. Coefficient of determination R2 equal to 0,776 or equal to 77,6%, meaning that the influence of economic growth variable to poverty is 77.6% and the remaining 22.4% is influenced by other variables that are not examined in this study. The hypothesis that the economic growth has negative effect to poverty in East Aceh is acceptable. This is in accordance with the result of regression equation with negative economic growth coefficient is 0,055 and t-table <ttable is -5,263 <1,895. Therefore, it can be concluded that the economic growth have both negative and significant effect to poverty in East Aceh.  
AKUNTAN SYARIAH DI ERA MODERN, URGENT KAH DI INDONESIA? Al Muddatstsir, Uun Dwi; Kismawadi, Early Ridho
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 1 No 1 (2017): Vol 1 No 1 September 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.774 KB) | DOI: 10.32505/ihtiyath.v1i1.675

Abstract

An accountant is responsible for serving Allah, society, profession, employer and customers, in performing the duties and services of profession diligently and correctly. Serving God through the work based on sharia, however, is the first priority. The Muslim community in Indonesia should be a model for the rise of a sharia-based system of work. Accountant sharia is the answer of all forms of work in the field of accounting that could respond to the challenges of the modern era. This is because it is appropriate with the rules that are taught in accordance with the beliefs of Moslem as the majority of people in Indonesia.
PENGARUH NORMA SUBYEKTIF,DAN TAM TERHADAP NIAT MENGGUNAKAN SISTEM ERP Susilaputri, Rizki Endah
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 1 No 1 (2017): Vol 1 No 1 September 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.362 KB) | DOI: 10.32505/ihtiyath.v1i1.676

Abstract

ERP is a system used by the company to integrate all business processes. This study aimed to determine the effect of Subjective Norm and Technology Acceptance Model (TAM) of the Intention to Use ERP Systems. TAM in this study was measured by two indicators: Perception Perceived Usefulness and Ease of Use.Respondents in this study were users of ERP systems on PT. Semen Gresik (Persero), Tbk. Questionnaires were the primary data used in this research and random sampling was used as data collection method. Questionnaires were distributed about 70 copies but only 63 were returned, and 3 of them were incomplete questionnaires. The data analysis technique used was Partial Least Square, with the help of Smart PLS 2.0 software.The results of this study are: 1) Subjective Norms have positive significant effect on Intention to Use ERP Systems. 2) Perceived Usefulness have positive significant effect on Intention to Use ERP Systems. 3) Perceived Ease of Use have positive significant effect on Intention to Use ERP Systems.
ETOS KERJA DALAM PERSPEKTIF ISLAM Nasution, Mhd Thoib
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 1 No 1 (2017): Vol 1 No 1 September 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.098 KB) | DOI: 10.32505/ihtiyath.v1i1.677

Abstract

The work ethic should be based on three elements, monotheism, piety, and worship. Tawheed would encourage that work and the work is a means to download Tauhidkan Allah SWT. so avoid the cult of material. The work ethic in the broad sense of moral concerns in employment. To be able to weigh how a person's character in the work depends on how workers see the value of work in life, how to work and the nature of work.
PENGARUH RASIO KEUANGAN TERHADAP PEMBIAYAAN MURABAHAH DI BANK PEMBIAYAAN RAKYAT SYARIAH ADECO LANGSA TAHUN 2013-2016 Siagian, Yupin Kirana; Budiman, Iskandar; Kismawadi, Early Ridho
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 1 No 1 (2017): Vol 1 No 1 September 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.158 KB) | DOI: 10.32505/ihtiyath.v1i1.678

Abstract

The independent variables in this study are deposits and financial ratios ofsharia banks which consist of NPF and FDR ratios. This study aims todetermine and analyze the effect of DPK, NPF and FDR on Murabahahfinancing in the SRB. This study used secondary data, which is the form ofpublished Financial Statements of banks obtained from the website of BankIndonesia. The bank's financial report used is quarterly financial report atAdeco Langsa Syariah Adequacy Bank. The data were then analysed by usingthe classical assumption method using multiple linear regression analysis,determination coefficient, F test or simultaneous test and t test or partial test.Hypothesis in this research is DPK, and financial ratio of NPF and ROE bankpartially has significant effect to Murabahah financing, while simultaneouslyfrom the three variables have a significant effect on the provision of financing.The method used in this study is multiple regressions. The results of this studyindicated that DPK and FDR variables have no significant effect on murabahahfinancing, while NPF affects.
TRANSAKSI EKONOMI KLASIK MASYARAKAT ACEH (ANALISIS KELAYAKAN TAQNIN HUKUM EKONOMI SYARIAH) Fahriansah, Fahriansah
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 1 No 2 (2017): Vol 1 No 2 Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.23 KB) | DOI: 10.32505/ihtiyath.v1i2.679

Abstract

Aceh is one of provinces in Indonesia (NKRI) granted special freedom to regulate households independently (formal juridical) in accordance with Islamic Shari'a. Islamic syariat covers about the economy. Economic activity in Aceh has special characteristics that are not against Islamic law, such as mawah, gala, and peublo aqad. Therefore, formal regulation is required to protect the business people and to safeguard Acehnese culture.   
PENGARUH FAKTOR LATAR BELAKANG PENDIDIKAN TERHADAP KUALITAS LAPORAN KEUANGAN MELALUI PENEGTAHUAN AKUNTANSI SEBAGAI VARIABEL INTERVENING Putri, Anastasya Herwinanti Kusuma
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 1 No 2 (2017): Vol 1 No 2 Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (48.549 KB) | DOI: 10.32505/ihtiyath.v1i2.680

Abstract

This study aims to provide empirical evidence that educational backgrounds affect the knowledge of accounting. As well as accounting knowledge affect the quality of financial statements. This study uses purposive sampling, where the sample is the owner of the existing SMALL MEDIUM ENTERPRISE business in the city of Surabaya. The questionnaire used in this study to collect data, and data in the analysis using Smart PLS (Partial Lease Square). The results of this study indicate the influence of educational background on accounting knowledge and the influence of accounting knowledge on the quality of financial statements. Based on the results of research and limitations of research that has been described above, it can suggest the following accounting knowledge for entrepreneurs SMALL MEDIUM ENTERPRISE very useful for the development and progress of business.
STRATEGI PRODI MANAJEMEN KEUANGAN SYARIAH DALAM MENGEMBANGKAN MINAT MAHASISWA BERWIRAUSAHA Marhaban, Marhaban
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 1 No 2 (2017): Vol 1 No 2 Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.148 KB) | DOI: 10.32505/ihtiyath.v1i2.681

Abstract

The development of entrepreneurship spirit has become a crucial things for the future of students. In supporting the emergence of high competitiveness, function and role of educators to be more active in providing motivation for learners to become entrepreneurs is indispensable. College as one of the means and facilitating role in shaping the young generation has an obligation to train and motivate the students to be come savvy generation, independent, creative, innovative and able to create business opportunities. Thus, every college immediately towards sole discreation to balance between higher education research institutions with entrepreneurs forming institutions. Alumni are required to be innovative and creative in terms of their personal development through the creation of level playing field, so that future expected with extensive job creation, economic growth in the region will increase.The aims of this study is to analyze the strategic of program study of law economic syariah should do  to improve the interest of being entrepreneur of student.
ANALISA STANDAR WAKTU TERHADAP KINERJA KARYAWAN CV. BETON AGARA KUTACANE Nasruddin, Nasruddin; Bu?ulolo, Deliman
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 1 No 2 (2017): Vol 1 No 2 Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (42.008 KB) | DOI: 10.32505/ihtiyath.v1i2.682

Abstract

Identify the problem in this research whether the leader sets the standard of Work Time, Employee Performance Assessment, and What form of employee standard work. This research is qualitative descriptive, data collecting method with field research by using method, observation and direct interview on research object to get description of research subject. From result of research, obtained data and information, that leader set standard work time 8 (Eight) hours per day , provided that the company does not work on religious holidays, especially Islamic holidays. The standard of assessment carried out for the workforce is the objective standard, in which the management of the company has determined the unit of outcome of the working time used. To produce the Culvert for the size of 80.60, and 40 Cm standard of production objectives set by the company as much as, 36 units employing 6 (people) Labor, while for the size of 30.20, and 15 Cm, ??employed 4 people with labor standard 45 Goal Units. Furthermore For Production Pavin Blok has 3 (Three) production type, Rectangle, Six and Nuts. Standard destination 1.800 Units, with 4 Persons labor, and other production is the Hole of the Wind that is Utuk Pagas and Layang, the workforce can produce as many as 80 Units, labor used 2 Person.
ANALISIS PENERAPAN PEMUNGUTAN PAJAK PERTAMBAHAN NILAI PADA BUMN SEBAGAI PEMUNGUT DAN TIDAK SEBAGAI PEMUNGUT PAJAK PERTAMBAHAN NILAI Aksari, Agista Ayu
Ihtiyath: Jurnal Manajemen Keuangan Syariah Vol 1 No 2 (2017): Vol 1 No 2 Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (35.006 KB) | DOI: 10.32505/ihtiyath.v1i2.683

Abstract

On 1st July 2012 SOE (State-Owned Enterprises)become the Value Added Tax (VAT) collector. According to the regulation of the Ministher of Finance No.85/PMK.03/2012 about the appointment of the State Owned Enterprises to collect, deposit and reporting Value Added Tax (VAT) and Sales Tax on Luxurious Goods, and precedures for collecting, depositing and reporting. The purpose of this research is to determine the difference between SOE as a Value Added Tax collector and not as a Value Added Tax collector.The object of this research is PT Pelabuhan Indonesia III cabang Benoa. The data analysis in this research is to analyze the calculation and reportig of VAT before being VAT collector and when it became VAT collector.The result of this research it is known that are the application of the value added tax on PT Pelabuhan Indonesia III Cabang Benoa before becoming tax collector is charged directly by fiskus and has official assessment system and as a PT Pelabuhan Indonesia III Cabang Benoa has a self assessment system whereby PT Pelabuahan Indonesia III Cabang Benoa became ILL wapu. Differnce in PT Pelabuhan Indonesia III Cabang Benoa as a collector, and the collector Is a time before becoming a collector has aself just my assessment system whereas before becoming a collector has official assessment system. Tax eceipt when it became a collector of VAT using duplicate counts 3 before becoming a collector only uses 2 of the double. For SSp before becoming a duplicate while using 4 collector as a collector to use duplicate.

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