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Imara: Jurnal Riset Ekonomi Islam
Published by Universitas Islam Negeri Mahmud Yunus Batusangkar
ISSN : 25990985     EISSN : 26221918     DOI : http://dx.doi.org/10.31958/imara
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Environmental Science
Imara with ISSN 2599-0985 (Print) and 2622-1918 (Online) is a journal published by the Universitas Islam Negeri Mahmud Yunus Batusangkar managed Faculty of Islamic Economics and Business UIN Mahmud Yunus Batusangkar. This is a pree-reviewed professional journal with an editorial board of scholars in the field of Economic. 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 and Finance. Imara published twice a year, in June and December.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 81 Documents
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PERBEDAAN PERSEPSI, KEPERCAYAAN DAN LOYALITAS NASABAH DALAM INDUSTRI PERBANKAN Roni Andespa
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 1 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v2i1.996

Abstract

AbstractThis article has the theme: "Sharia Business Management". The purpose of this research is to see the difference between perception, trust and loyalty of conventional bank customers with sharia bank customers in West Sumatera on attributes of deposit products and loan products. This research was conducted in West Sumatera. The research variables are customer perception, customer trust and customer loyalty. The sample is 250 conventional bank customers and 250 sharia bank customers. Analysis of research data using independent samples t-test. The result of research are: 1) There is difference of perception between conventional bank customer with syariah bank to attribute of product, 2) There is difference of trust between conventional bank customer and syariah bank to product attribute 3) There is difference of loyalty between conventional bank customer with sharia banks against product attributes.Keywords: Customer perception, Customer trust, Customer loyalty, Product attributes
ANALISIS INTERVENSI FISKAL TERHADAP KEMISKINAN (STUDI KASUS DANA DESA PULAU KALIMANTAN) M. Zaky Mubarak Lubis; Aprian Subhan Dahraini
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 1 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v2i1.997

Abstract

ABSTRACTOne of the government's strategies to help the village become independent and autonomous by giving the allocation of village funds. The funds allocated for the rural area, and expected to support the implementation of the people’s empowerment and the rural development, so that funds can improve the people’s prosperity. Furthermore, the aims of this study to look at the influence of Fiscal Intervention which are representated by Village Fund, Village Fund Allocation, and part of Local Earning and Retribution toward Poverty which is representated by Poverty Rate of Residences/Cities in Kalimantan Island during 2015-2017. This research used quantitative descriptive approach with Panel Data Model. The result showed of Fixed Effect Model regression that, Village Fund, Village Fund Allocation, and part of Local Earning and Retribution have have negative significant influence at Poverty Rate for 47 Residences/Cities in Kalimantan Island.
DAMPAK IHTIKAR TERHADAP MEKANISME PASAR DALAM PERSPEKTIF ISLAM Muhammad Deni Putra; Frida Amelia; Darnela Putri
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.
PERBANDINGAN PENGUMPULAN ZAKAT PADA BAZNAS KABUPATEN TANAH DATAR SEBELUM DAN SETELAH IMPLEMENTASI PERATURAN BAZNAS NOMOR 2 TAHUN 2016 Widi Nopiardo
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 | DOI: 10.31958/imara.v3i1.1504

Abstract

This study aims to compare the collection of zakat in BAZNAS Tanah Datar Regency before and after the implementation of BAZNAS Regulation Number 2, 2016 particularly on the Establishment and Work Procedures of the Zakat Collection Unit. The type of research is field research by using qualitative method. The place of research is in BAZNAZ, Tanah Datar Regency. Interviews and documentation were used as the technique of collecting data. The data were analyzed qualitatively. The finding reflects there was a significant decrease in the amount of zakat collection at BAZNAS in Tanah Datar Regency from 2016 to 2018, after the implementation of BAZNAS Regulation No. 2, 2016. The amount of zakat collection in 2016 was Rp. 9,687,841,423-. Meanwhile the amount of zakat collection in 2017 was Rp. 8,672,514,884-. It means the decline percentage from 2016 to 2017 was 10.48%. Whereas in 2018, the amount of zakat collection was also declined to Rp. 7,311,597,007,- with the decline percentage 15.69% from 2017.  
PENGARUH PENGETAHUAN DAN IKLAN TERHADAP MINAT MENABUNG DI BANK SYARIAH (STUDI MAHASISWA FAKULTAS EKONOMI DAN BISNIS ISLAM IAIN PADANGSIDIMPUAN ANGKATAN 2014) Fadli Fadli
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v1i1.986

Abstract

Syariah Banking is an Islamic banking which has main function to deploy and distribute funds to society. Islamic banking is a relevance ????inancial institution to Islamic principles such as Al qur’an and Hadist. The condition of Islamic banking at state institute for Islamic studies, Padang Sidempuan was many students preferred to learn about banking, Islamic law, Islamic syariah bank, and syariah bank, from the available bank advertisement like magazines, newspapers, radio, television, and others.
PEMIKIRAN EKONOMI SOSIALIS TAN MALAKA DALAM PERSPEKTIF EKONOMI ISLAM Zuwardi Zuwardi
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v1i1.987

Abstract

The purpose of this research is to ????ind out and explain the Socialist Economics, Tan Malaka, according to Islamic economics. This type of research was library research by using content analysis. The results showed that in the perspective of Islamic economics, the Socialist Economics, Tan Malaka has similarities in terms of objectives and goals. The form of the equation among others is the equality ofconcepts of justice, prosperity and welfare which are the goal of the economic system. This equation was also seen in the form of abolition of slavery and oppression.Beside the spirit of brotherhood, and mutual help or assistance proposed by Tan Malakawere also owned by Islamic economics. The role of the State in socialist economic policy Tan Malaka is also owned by Islamic economics. The prominent difference in Tan Malaka's socialist economy in terms of Islamic economics lies in the ways or instruments he uses such as zakat, infak, shadaqoh, waqf, banning ribs and so forth. In addition, differences are also seen in the philosophical foundations and rules that support the economic system.
PSAK 109: TELAAH PENERAPANNYA PADA BAZNAS KABUPATEN SOLOK Rizal Rizal; Sri Adella Fitri; Hadiyati Minazzulami
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v1i1.992

Abstract

National Zakat Charity Agency (BAZNAS) in Solok regency is trusted as an agency for managingzakat, infak, and alms which are received from people for it will be distributed to eligible ones. In reality, the????inancial report of it is not referring to the statement of ????inancial accounting standards from the IndonesianInstitute of Accountants (IAI), PSAK No. 109 on the accounting of zakat, infak, and sedekah. Indeed, it is still inthe simple form re????lecting the numbers of zakat, , infak, and sedekah that has received and given to mustahik.This research aims to apply the statement of ????inancial accounting standards (PSAK) No. 109 at BAZNAS,Solok regency. Descriptive qualitative was used as the design of this research. Data are obtained throughinterview and documents. The ????indings showed that the system of fund accounting records of BAZNAS, Soloregency was still simple. It was only the records when the funds of zakat, infak, and sedekah were receivedand distributed. This ????inancial record is noted at the ledger and recapitulated in the form of withdrawal anddistribution of funds. Indeed, it was a report on receipt and distribution of zakat funds. Meanwhile, a reportreferring to PSAK No. 109 was on the report of ????inancial position, changes in funds, changes in school assets,cash ????low, and notes on ????inancial report have not been made by BAZNAS, Solok regency.
ANALISIS KINERJA KEUANGAN PT. INDO RAMA SYNTHETICS TBK. Himyar Pasrizal; Rina Oktaria; Elfina Yenti
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v1i1.993

Abstract

The research problem was on the unknown quality of ????inancial performance of PT. Indo RamaSynthetics, Tbk in the form of the ratio of liquidity. Then, the purpose of the research was to analyze the????inancial performance of PT. Indo Rama Synthetics, Tbk in the form of the ratio of liquidity, solvency,activity, and pro????itability. Descriptive quantitative was used as the design of the research. The setting ofthe research itself was at PT. Indo Rama Synthetics, Tbk 2011 – 2015 period listed on IDX. It could alsobe accessed through website www.idx.co.id. The research itself was done during May to June, 2016. Thedata of the research were ????inancial reports. The ????indings re????lected that the liquidity ratio (current, quick,and cash ratio) of PT. Indo Rama Synthetics, Tbk were in low quality since it was below the industryaverage. Meanwhile the ratio of inventory to net working capital of PT. Indo Rama Synthetics, Tbk wasabove the industry average. Seeing from its solvency ratio like debt to asset ratio, debt to equity ratio,and long term debt to equity ratio, PT. Indo Rama Synthetics was in suf????icient condition because therewas an enhancement of ratio rate per years. However, the results were also remained the same for therate of average industry because it was above the average industry overall.
PENGARUH INFLASI, BI RATE, DAN NILAI TUKAR RUPIAH TERHADAP DANA PIHAK KETIGA (DPK) PADA PERBANKAN SYARIAH INDONESIA TAHUN 2012-2017 Nofinawati Nofinawati
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 2 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v2i2.1252

Abstract

Third Party Funds (TPF) consist of giro, savings and deposits account. The enhancement of TPF is influenced by several factors including Inflation, BI Rate and Rupiah Exchange Rate. In 2013, there was an escalation in Inflation and the BI Rate which was not accompanied by a decrease ofTPF. This is not corresponding with the theory proposed by AuliaPohan. It is said is that if inflation increases then TPF decreases. It is also not fit with Adiwarman Karim's theory of the BI Rate, that is, if there is a profit sharing of sharia funding less than the interest rate, the customer can move to a conventional bank. Whereas in 2013-2015 the Rupiah Exchange Ratedepreciated, whileTPF continued to increase. This condition is also compatible with the theory given by AuliaPohan. The existence of public expectations about the weakening of Rupiah could reduce can be collected by banks.
PENGARUH KEMAMPUAN DAN LINGKUNGAN TERHADAP KINERJA PEGAWAI PADA BADAN PENANGGULANGAN BENCANA DAERAH KABUPATEN MUSI RAWAS Suyadi Suyadi
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 2 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v2i2.1253

Abstract

This study aims to determine the ability and work environment on the performance of employees at the Regional Disaster Management Board of Musi Rawas Regency. The population was 54 employees. Data were collected through questionnaires, and analyzed by using simple linear test, correlation coefficient, t test, multiple regression, determination coefficient, and F test. The research findings reflected couple things. First, there is a significant influence of the employees’ ability towards their performance partially in Regional Disaster Management Board of Musi Rawas Regency. It is supported by the simple partial regression test results is equal to 27.903. Testing Hypothesis Test is 2,957 ≥ t table 1,673. Second, there is a significant influence of the employees’ work environment towards their performance partially in Regional Disaster Management Board of Musi Rawas Regency. It is proofed by simple partial regression test results is equal to 0.556. Testing Hypothesis Test is 2,957 ≥ t table 1,673. Third, there are significance influence of both the employees’ ability and work environment towards their performance all together in Regional Disaster Management Board of Musi Rawas Regency. It is explained through hypothesis Test Testing with F test obtains F count value of 42.721 and the level of significance simultaneously sig F is 0.000 α α (0.05).

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