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Contact Name
Fitria Rahmah
Contact Email
redaksi.altijary@gmail.com
Phone
+6285643313654
Journal Mail Official
redaksi.altijary@gmail.com
Editorial Address
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda Kampus II, Jl. H.A.M. Rifadin Samarinda Seberang, Telp. (0541) 7270222 Samarinda
Location
Kota samarinda,
Kalimantan timur
INDONESIA
Al-Tijary : Jurnal Ekonomi dan Bisnis Islam
ISSN : 24609404     EISSN : 24609412     DOI : https://doi.org/10.21093/at.v7i2.3662
Core Subject : Economy,
Al-Tijary : Jurnal Ekonomi dan Bisnis Islam encompasses research articles, original research report, reviews, and scientific commentaries in the field of economics and islamic business, including:Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, Issues on shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Shariah-compliant risk management, Islamic derivatives, Issues of Shari`ah Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing.
Articles 9 Documents
Search results for , issue "AL-TIJARY VOL. 4, NO. 2, JUNI 2019" : 9 Documents clear
Model Pembiayaan Syariah Dalam Mengatasi Praktik Sistem Tebasan Di Sentra Padi Nasional Nono Hartono
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.863 KB) | DOI: 10.21093/at.v4i2.1305

Abstract

The objectives of this study to identify the implementation of tebasan practices, analyze the contribution of the role of Islamic financial institutions and develop a sharia financing model to solve the practice of tebasan. The research method used with a qualitative approach, through interviews with farmers and Islamic financial institutions. The results showed that the practice of the tebasan in Indramayu had been carried out for a long time by the community, this was due to the lack of understanding of Islamic law which made the farmers continue to carry out the practice. In addition, the contribution of Islamic financial institutions to solved the practice has not yet existed. The absence of limited capital human resources and businesses that have large risks are the main factors of Islamic financial institutions have not contributed. Islamic finance which can be a solution to solve the practice of tebasan source non-commercial financing (Al-Qardhul Hasan) and commercial financing (Salam, Musyarakah or Mudharabah).
Konsep Empowerment Sebagai Instrumen Pembangunan Ekonomi Islam (Telaah Kritis Pemikiran Ibnu Khaldun dan Umer Chapra) Moh. Musfiq Arifqi
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.943 KB) | DOI: 10.21093/at.v4i2.1356

Abstract

The main problem of economic development such as poverty, unemployment, asymmetry of economic among individuals could not be removed succecfully in Indonesia. One of the reasons is caused with unreadable other variables such as social law, politics, culture and so on. The size of the success Islamic economic growth is not measured only from the material achievement perspective or the results of quantity, but also from the improving religious perspective, social and society life. The motodology of this research is library research. To get more information, the reference is taken from some book that have relation with the topic. The result is that Ibn Khaldun’s thought is referring to the term "umran al-alam" or prospering the world. It is formed from three components, namely; history (tarikh), cooperation among society (al-ijtima 'al-insani) and the universe (al-kawn). Ibnu Khaldun offered the concept of Islamic economic development: First, the contribution of humans (ar-Rijal). Second, the contribution of development (al-Imarah), Third, the contribution of institutions and government. Fourth, the contribution of wealth (al-mal). Umer Chapra believed that the means of quittable development requires "efficiency" and "equalization" of the use of all resources, both "efficiency" and "justice" cannot be applied or actualized without the supporting with moral dimensions in economic activities. Umer Chapra's thoughts are following: First, Efficiency, justice and morality. Second, the contributions of the state. Two thoughts on Islamic economic development below are known that the concept of Islamic economic development does not only measure the level of welfare in the world, but also the more important is how to prosper in the hereafter. The built concept of the two thinkers is directed more to the concept of empowerment or empowering natural resources efficiently and equitably by the role upholding ethical values and social justice.
Tinjauan terhadap Pendistribusian Zakat Profesi dalam Peningkatan Kesejahteraan Masyarakat ( Studi pada BAZNAS Kab. Maros) Mujahidin Mujahidin
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.038 KB) | DOI: 10.21093/at.v4i2.1367

Abstract

This study aims to analyze the National Zakat Amil Agency (BAZNAS) of Maros Regency in distributing zakat. The research design is field research and uses qualitative descriptive methods. The instruments of this study are interview guides, field notes and recoding. The results of the study found that: 1) BAZNAS Maros district distributes zakat in Consumptive and productive forms. 2) consumptive is given once in a while which is carried out in the month of Ramadan except for study completion assistance when given a request to enter through a proposal for study completion assistance, while for productive funds is channeled every three months based on incoming requests for assistance.
Rasio Keuangan dan Return Saham Syariah Dyah Putri Widyarini; Muhammad Arsyadi Ridha
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.182 KB) | DOI: 10.21093/at.v4i2.1390

Abstract

This study investigates the effect of financial ratios on stock returns at companies listed in Indeks Saham Syariah Indonesia (ISSI) period 2012-2016. This study uses quantitative methods with secondary data collected from the company's financial statements. The population in this study were all companies listed on the Syariah Indonesia Stock Index (ISSI) during the period of 2012-2016 as many as 149 companies. Based on the sampling technique with purposive sampling method obtained a sample of 59 companies with data collected during the period 2012-2016 as many as 295 financial report data. In this study panel panel regression was used to see the effect of the independent variables consisting of ROCE, TATO, TIER, PER and CFR on the dependent variable namely Stock Return. Processing data in this study using Eviews 9. Software. Data analysis techniques in this study using statistical techniques with the help of Eviews 9 program.  Based on 59 companies observed, fixed effect panel data regression models have been used to examine the relevance to the effect of financial ratios on stock returns. The result of the research, found that the Total Asset Turnover (TATO) and Time Interest Income Ratio (TIER) have a positive effect on stock returns. Total Asset Turnover (TATO) and Time Interest Earned Ratio (TIER) can be considered by investors to make decisions in choosing which companies have high stock returns. Return On Capital Employed (ROCE), Price To Earning Ratio (PER), and Cash Flow Ratio (CFR) are not related to stock returns.
Rasio Keuangan dan Pengaruhnya Terhadap Harga Saham Syariah dengan Price Earning Ratio Sebagai Variabel Moderasi Yuliawati Yuliawati; Darmawan Darmawan
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.392 KB) | DOI: 10.21093/at.v4i2.1396

Abstract

The purpose of this research was to examine the effect of EPS and ROE on stock price with PER as a moderating variable. The object examined was the company went public in the Jakarta Islamic Index period January 2010 - May 2018. The research period in this study was 8 years from 2010-2017. The sampling method in this research is purposive sampling to obtain 6 of company in Jakarta Islamic Index. This research used panel data regression and residual data. Based on the results of the analysis it was found that the Earning Per Share (EPS) and Return on Equity (ROE) have a significant effect on stock prices partially and simultaneously. In addition, Price Earning Ratio (PER) was able to moderate the relationship beetwen Earning Per Share (EPS) on stock prices. Finally, Price Earning Ratio (PER) was able to moderate the the relationship between Return on Equity (ROE) and stock prices.
Analisis Perbandingan Pola Konsumsi Masyarakat Kota Jambi Sebelum, Sesaat dan Sesudah Bulan Ramadhan Habriyanto Habriyanto
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (970.587 KB) | DOI: 10.21093/at.v4i2.1453

Abstract

This study aims to see the level of comparison of the consumption patterns of Jambi netizen before, during and after the month of Ramadan. The research approach uses descriptive qualitative analysis method of data triangulation consisting of interview data, observations and questionnaires by comparing consumption expenditure financing. This study used 140 respondents with the findings that 95% of respondents said they had increased consumption costs in the month of Ramadan. The comparison  of Jambi Netizen’s consumption level before, when and after Ramadhan measured by the level of food and drink, clothing expenditure. Expenditure ini Ramadan month has increased from 41% -50% and 91% -100% compared to other months, while the clothing’s expenditure in the Ramadan month compared to other months has increased by the ranges from 150% -249% and 250% -349%. The differences in consumption patterns in ramadhan month compared to other months can be  seen in the increasing number of people who shop in the market for on one day before ramadhan  to prepare consumption needs in the month of Ramadan and H-10 during Ramadan to prepare for buying Lebaran clothes and consumption of Eid preparations. At the time of Ramadan there is a tradition of going home, on average, the respondents claim spent accommodation funds ranging from Rp. 1,000,000 to Rp. 2,500,000 and also adjusted to the distance to the hometown plus the purchase of consumption and souvenirs for the family in the hometown.
Kesiapan Penerapan Hedging Syariah pada Perbankan Indonesia Yunisa Fitriana
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (67.67 KB) | DOI: 10.21093/at.v4i2.1464

Abstract

sharia hedging/ hedging transactions based on DSN Fatwa No. 96 by using sharia commodity instruments is a new thing in Indonesia, so that more in-depth studies are needed to analyze the readiness of Islamic banks in implementing sharia hedging / hedging transactions on exchange rates based on DSN No. Fatwa. 96 for ‘aqd al-tahawwuth bi al-sil’ah (using sharia commodities).The research method used is a qualitative approach with survey and interview methods, based on (a) Total assets of Islamic Financial Institutions (LKS) / Sharia Business Units (UUS). (b) Availability of being a respondent. (c) Respondents know well the mechanism in the DSN Fatwa No. 96. The results of this study found that (1) Issuance of DSN 96 Fatwa for the third mechanism has not been applied by Islamic banking. (2) Regulators (BI, OJK and related regulators) have not been able to provide detailed regulations related to Islamic hedging / hedging. (3) Commodities that can be transacted by the third mechanism are limited to coal, gold, bauxite.
Realita Lembaga Pengelola Zakat (LPZ) Pemerintah: Ditinjau Berdasarkan Undang-Undang nomor 23 tahun 2011 Romansyah Romansyah; Muhammad Birusman Nuryadin
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.666 KB) | DOI: 10.21093/at.v4i2.4296

Abstract

A Management of religious tax must be performed by an institution that specially handles the religious tax. That institution is called a religious tax management institution. This institution has a duty that is socialization to the community, collecting and distributing zakat exactly according to Islam teaching which is facilitated by the state dan helped by community religious tax institutions. A Team of researchers is interested to know about the management, distribution, and empowerment of Badan Amil Zakat Nasional (BAZNAS) of Samarinda city. The researchers assume that city is potential for zakat development because this city is the capital of East Kalimantan province which is famous which rich natural resources and has a good effect on community prosperity caused by a lot of economic activity paths and a majority of the population in that area is Muslim, therefore a religious tax is in proportion to their income. If an act number 23 ‘2011 about religious tax management could be applicated well, a lot of religious tax will be obtained and it affects the prosperity of a resident evenly. This research is counted as qualitative. Approaching used here is law sociology. A specification of this research is descriptive, and its scheme is a case study. a Kind of data used in this research consists of field data dan library data as a primer and a seconder. BAZNAS is an institution formed by the government, therefor its fund is facilitated by the government, yet a member of BAZNAS of Samarinda city said that it is not suitable for a reality. According to act number 23 ‘2011, BAZNAS forms a religious tax collector unit (or UPZ). Forming this unit is performed in a city government, offices, BUMD, and private company. Religious tax collector units are formed in districts, villages, mosques, and majelis taklim until school. From various religious tax collector units, only 25 units have been registered in BAZNAS of Samarinda city. Something collected in UPZ generally fitrah religious tax, few of religious tax is from a wealth. An arrangement of BAZNAS according to an act number 23 ‘2011 period 2016-2021 is not socialized well among a city government. Socialization and education have not been done in a city hall and in all offices under the city government so that it is not amazing if there is a religious tax collector unit (UPZ) in one of the districts deposits the religious tax to one of the private banks.
Pengaruh Service quality Terhadap Kepuasan Nasabah Bank Syariah Norvadewi Norvadewi; Akhmad Nur Zaroni
Al-Tijary AL-TIJARY VOL. 4, NO. 2, JUNI 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.469 KB) | DOI: 10.21093/at.v4i2.4471

Abstract

Service quality is closely related to customer satisfaction. Intense competition makes banking a susceptible industry to customer service and satisfaction. Service quality will satisfy customers based on Islamic ethical values, especially in Islamic banking. This research aims to find out and analyze the effect of service quality on customer satisfaction of the Bank BRI Syariah Samarinda branch. This research is quantitative. The research data was obtained by disseminating questionnaires to BRI Syariah Samarinda branch customers, as many as 99 people, using accidental sampling techniques. Data analysis uses simple regression analysis. The results showed that service quality significantly affected customer satisfaction at the Bank BRI Syariah Samarinda branch. The magnitude of the determination coefficient value is 0.90, which means that the influence of service quality variables is 90%. Service quality significantly affects customer satisfaction, although other factors outside of this research affect customer satisfaction.

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