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Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Published by Sekolah Tinggi Agama Islam Darul Qalam Tangerang
ISSN : 28279395     EISSN : 28279433     DOI : https://doi.org/10.55883/jiemas
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Adalah Jurnal Ilmiah Ekonomi, Manajemen dan Syariah, terbit secara daring pada bulan April, Agustus dan Desember. untuk menyebarluaskan hasil-hasil penelitian dalam bidang Ekonomi dan sub bidang ekonomi lainnya
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 35 Documents
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ALIRAN PEMIKIRAN USHUL FIQH DAN PENGARUHNYA TERHADAP PENDEKATAN HUKUM ISLAM Ruslan Ruslan
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah (JIEMAS) Vol. 1 No. 1 (2021): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

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Abstract

 Law is the result of Fuqaha's ijtihad regarding an act of mukallaf, in its understanding Islamic law is derived from the al-Quran and Sunnah. Although the existence of the al-Qur`an and the Sunnah is not in doubt, the understanding of law from these sources often experiences ikhtilaf (differences) of opinion, besides this the risk of causing divisions in society, these problems are influenced by schools of legal thought. This paper will describe the history of these schools of thought and their relevance in establishing law. The method used was descriptive analysis, with a qualitative approach based on the content (content analysis) of previous writings. In this paper, it is found that the difference in legal opinion is influenced by the way of thinking of the mujtahid which is divided into mutakallimin schools which are identical to understanding the legal text; fuqaha with the style of rules and legal reasons extracted from the law-making text (syari`) or also termed a contextual style; and a combination that seeks to combine the two types of legal understanding, this gives birth to different legal features. This is the scientific treasure of Islamic law which must be developed in the future to always exist in answering legal problems in the future
HUKUM ZAKAT DAN PAJAK PERORANGAN: Studi Komparatif Perspektif Madzhab Syafi’i dan Madzhab Maliki Wahyu Ardiansyah
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah (JIEMAS) Vol. 1 No. 1 (2021): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

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Abstract

Zakat and taxes cannot be separated dichotomously, both are significant assets in alleviating the economic problems of the people. On the other hand, zakat and tax are opposite in practice which simultaneously there are two categories of expenditure legally that someone who issues and gives zakat must also contribute taxes. This becomes odd when a Muslim who pays tithe due to religious teachings, but also legally pays taxes because he is a state. The research method used in the research is comparative. The approach in this study uses descriptive qualitative analysis to explain aspects of differences and similarities from the perspective of zakat and taxes as well as the legal basis of both. The results of the study indicate that zakat and taxes in the perspective of the Syafi'i and Malik schools of law have similar laws, but there are also some fundamental differences regarding their objects. These are as follows (1) The perspective of the Shafi'i school states that the law of zakat and individual taxes is an obligation that must be issued by a person in religion called zakat, while in the state it is called jizyah (tax) or collection of funds for everyone; (2) The perspective of the Malik school of thought states that the law of zakat and taxes is an individual obligation that must be issued and given through the entitled party (agency) and distributed to the person who is entitled to receive it; (3) The legal basis for zakat and individual tax obligations in the Shafi'i and Malik schools are both based on the arguments of the Qur'anic texts contained in Q.S. an-Nisa: 7; Q.S. at-Taubah: 71; Q.S. adz-Dzariyat: 19; and Q.S. al-Bayyinah: 5; about the obligations of Muslims and the rights of the poor as the basis for individual zakat obligations. Meanwhile, the difference between the two lies in the practical object of zakat and the terms used in taxation in the language and definition of Islamic law. Because historically taxes are known through three terms, namely dharabah, jizyah and kharaj which have a general meaning as collecting funds from the head of state to citizens
IMPLEMENTASI WORK FROM HOME: KAJIAN TENTANG DAMPAK POSITIF, DAMPAK NEGATIF DAN PRODUKTIVITAS PEGAWAI Ahmad Bueti
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah (JIEMAS) Vol. 1 No. 1 (2021): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

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Abstract

The Covid-19 pandemic has brought significant changes in various aspects of life, including the work system structure. The work system alteration as one of the government’s policies in the attempt to prevent Covid-19 is working from home or also known as WFH. This policy, which was implemented suddenly, presented challenges for civil servants in its implementation. This new work culture is certain to have positive and negative impacts both on institutions and for employees which in turn has an impact on productivity. By looking at the positive, negative and productivity impacts, it will provide an idea of ​whether or not the work from home system should be continued after the pandemic is over. This paper is limited to a literature review that requires follow-up research to obtain data that can be used as a basis for formulating recommendations for civil servants work system policies in the future
MANFAAT WAKAF DAN PERMASALAHANNYA Dewi Wulandari
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah (JIEMAS) Vol. 1 No. 1 (2021): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

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Abstract

Wakaf is a special practice of worship, this is because the rewards of wakaf will continue to flow even though the wakap giver has died. So the practice of wakaf is different from other practices of worship, such as: prayer, fasting, hajj and others whose thighs are cut off when the person dies. This is in accordance with the hadith of the Prophet Muhammad that when a person has passed away, his deeds will be cut off except for three things, namely pious children who always pray for their parents, useful knowledge, charity (wakaf). Wakaf is not only intended for the benefit of religious facilities and social only but also directed to advance the general welfare by realizing the potential and economic benefits of wakaf objects. This enables the management of wakaf assets to enter the area of ​​economic activity in a broad sense as long as the management is in accordance with the principles of management and Sharia economics. Therefore, to secure wakaf property from interference by third parties that harm the interests of wakaf, it is necessary to improve Nazhir's capabilities. However, the management of wakaf in Indonesia is not optimal. The inadequate management of wakaf is influenced by several factors, including the public's understanding of wakaf, wakaf management, wakaf assets and nazdir are still lacking. For this reason, it is necessary to change the paradigm of wakaf towards productive wakaf by optimizing its potential. wakaf and then productively empower all wakaf assets in order to make an obtimal contribution to improving the quality of life of Muslims
BUSINESS ETHICS: PENGARUH TERHADAP TRANSAKSI E-COMMERCE DALAM PERSFEKTIF EKONOMI ISLAM Tia Sari Handayani; Muhammad Iqbal Fasa; Suharto Suharto
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah (JIEMAS) Vol. 1 No. 1 (2021): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

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Abstract

The number of E-Commerce sites that have sprung up along with the development of information technology and penetration of the internet network in urban to rural communities, these developments also spread to the Muslim market sector. This study aims to determine the extent to which the influence of Islamic business ethics in online buying and selling is implemented on e-Commerce sites. This research is a descriptive study with an analytical approach and data collection of several literature studies using several journals as well as some of the best and most updated articles. Through the research, it is hoped that the practice of buying and selling online that occurs on e-Commerce sites is actually carried out in accordance with the business ethics of buying and selling in Islam
BUSANA MUSLIM : MENAKAR AKAR PENENTU KEPUTUSAN PEMBELIANNYA Selvy Indah Purwaning Astuti; Sri Yuni Widowati; Aprih Santoso
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah (JIEMAS) Vol. 1 No. 2 (2022): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.455 KB) | DOI: 10.55883/jiemas.v1i2.6

Abstract

This research was motivated by sales of Pands Muslim Department Store Semarang which never reached the target from 2016-2020. This study aims to analyze the effect of price, product quality and promotion on purchasing decisions at Pands Muslim Department Store Semarang. The population in this study were consumers who visited Pands Muslim Department Store Semarang. The sample used in this study were 96 respondents, using purposive sampling method. The data testing technique used includes the validity test with factor analysis, reliability test, classical assumption test, multiple linear regression analysis and the significance test of the coefficient of determination to prove the truth of the hypothesis. The test results obtained multiple linear regression analysis Y = + 0.536 X1 + 0.258 X2 + 0.159 X3 + e. There is a positive and significant effect of the Price variable on the Purchase Decision. There is a positive and significant effect of the Product Quality variable on the Purchase Decision. There is a positive and significant effect of the Promotion variable on the Purchase Decision. The predictive ability of the variables of the effect of Price, Product Quality and Promotion on Purchase Decisions is 67.9% while 32.1% is explained by other variables
BUDAYA ORGANISASI DAN KINERJA KARYAWAN DIMEDIASI KOMITMEN ORGANISASIONAL Esti Margiyanti Utami; Febrianti Nur Bandiastuti
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah (JIEMAS) Vol. 1 No. 2 (2022): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.899 KB) | DOI: 10.55883/jiemas.v1i2.7

Abstract

Employees are a key factor in achieving company goals. Good employee management will optimize employee work results. Employee performance improvement can be done by taking into account various factors that affect employee performance, including organizational culture and organizational commitment. This study examines the role of organizational commitment in mediating organizational culture and employee performance. The population in this study were employees of PT.URW Purworejo. Sampling using purposive sampling technique. The sample taken amounted to 126 employees. The research data was collected using a questionnaire, which was then tested for mediation with a causal step approach.The results of data analysis show that organizational culture has a positive effect on employee performance, organizational commitment has a positive effect on employee performance, and organizational commitment mediates the influence of organizational culture on employee performance
TELAAH HISTORIS DALAM KEBIJAKAN HARGA MENURUT PERSPEKTIF ISLAM Muhammad Ilham; Saifullah Saifullah
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah (JIEMAS) Vol. 1 No. 2 (2022): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.971 KB) | DOI: 10.55883/jiemas.v1i2.8

Abstract

This study aims to examine the concept of price policy in an Islamic perspective. In Islamic business, profitability must be balanced with the need to provide efficiency, reliability and courteous service and good quality at a reasonable price for consumers. This research is library research, which means this research leads to the results of a literature review and without going through research specifically in the field. The results show that Islamic Business emphasizes mutual satisfaction and approval or pleasure (taradin) between buyers and sellers as well as the need to be honest in all business transactions to get blessings from Allah. Limitation of profit maximization can be an alternative and acceptable as long as it fulfills the principles that are very in line with the Islamic concept of social justice and being responsible for the welfare of others
IMPLEMENTASI AKAD HAWALAH PADA TRANSAKSI OVER KREDIT MOTOR DALAM PERSPEKTIF FATWA DSN-NO: 12/DSN-MUI/IV/2000 (STUDI KASUS DI KECAMATAN KRONJO KABUPATEN TANGERANG) Muhamamd Ariftullah; Jamaluddin Jamaluddin; Masduki Masduki
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah (JIEMAS) Vol. 1 No. 2 (2022): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.985 KB) | DOI: 10.55883/jiemas.v1i2.9

Abstract

The hawalah contract is a transfer of debt from party to party and is included in the tabbarru contract, which is a helping contract that aims solely to expect the blessings of Allah Almighty, not to seek profit. During this pandemic, the community really felt the impact in the economy, because several companies or industrial factories as the source of the community's economy went out of business and carried out mass layoffs. This encourages people to find ways to meet their needs, because they have dependents with leasing companies, because people do not want to take risks, then over-credit is carried out. Over-crediting a motorbike is an effort to solve the problem of bad motorcycle loans. However, the practice in the field is not in accordance with the rules of Islamic law and positive law. Because the over-credit transaction activities do not involve the debtor, namely leasing only involves two parties, namely the first party (muhil) and the third party (muhal 'alaih). Based on the background above, the formulation of the problems in this study, is: 1) How is the implementation of the hawalah agreement in the over-credit transaction of the motorbike in Kronjo District, Tangerang Regency? 2) What is the practice of over-crediting motorbikes based on the Fatwa of the National Sharia Council No:12/DSN-MUI/IV/2000? 3) How is the review of the Fatwa of the National Sharia Council No: 12 / DSN / MUI / 2000 against over-crediting of motorcycles in Kronjo District, Tangerang Regency? This study aims to 1) To determine the implementation of the hawalah contract in over-credit transactions in Kronjo District, Tangerang Regency. 2) To find out the practice of over-crediting motorcycles based on the Fatwa of the National Sharia Council No:12/DSN-MUI/IV/2000. 3) To inform the review of the Fatwa of the National Sharia Council No: 12 / DSN / MUI / 2000 against over-crediting of motorcycles in Kronjo District, Tangerang Regency. This research uses a type of qualitative research method to examine data from (field research) research conducted by going directly to the field. The conclusion is that the implementation of the hawalah agreement against over-credit in Kronjo District is not in accordance with the Fatwa of the National Sharia Council No:12/DSN-MUI/IV/2000. Because it does not meet the pillars and contains gharar, in the transaction the leasing party is not confirmed by the first (muhil) and third (muhal 'alaih) parties in the over-credit motorbike transaction in Kronjo District
ANALISIS RETURN ON INVESTMENT (ROI) DAN RESIDUAL INCOME (RI) GUNA MENILAI KINERJA KEUANGAN PERUSAHAAN: Studi pada PT Industri Jamu dan Farmasi Sido Muncul, Tbk yang Terdaftar di BEI Nurul Hamidah; Heri Prabowo; Ira Setiawati
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah (JIEMAS) Vol. 1 No. 2 (2022): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.521 KB) | DOI: 10.55883/jiemas.v1i2.10

Abstract

This research is motivated by the company's goals that are to generate profits, maximize firm value, and minimize costs. To find out whether or not the company's goals are achieved, it is necessary to know the financial performance of the company. This study uses an investment center assessment based on Return On Investment and Residual income. The type of research used is the descriptive quantitative approach and the sampling technique used is purposive sampling. The object of the research is PT Industri Jamu and Pharmacy Sido Muncul, Tbk which is listed on the IDX for the 2016-2020 period. The data used is secondary data obtained from the Indonesia Stock Exchange. The data is in the form of financial statements that is balance sheets and profit/loss statements taken from the annual financial statements. In this study, the data collection technique which the researcher used has two methods, that is documentation and literature study. The results show that the company's ability to process ROI is stable because the percentage continues to increase every year. The company's ability to return on investment can be said to be quite good. According to the calculation of Residual Income (RI), the result is negative, which means the company has not been able to generate economic added value for shareholders and its financial performance has not been effective and efficient because RI > 0

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