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INDONESIA
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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENANAMAN MODAL DALAM NEGERI (PMDN) DI SUMATERA BARAT Engla Desnim Silvia
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.v2i2.1254

Abstract

This paper aims to analyze the factors that influence domestic investment in West Sumatera. The type of research is descriptive and associative ones. The data were secondary and time series with a certain time period. Data were collected through literature studies, and analyzed descriptively and inductively by using multicollinearity test, heterokedasitas test, autokorelasi test, normality test, coefficient of determination (R2), multiple linear analysis, t test, and f test.   The findings of the research shows there is a significant influence between gross domestic regional products, security, and credit interest rates towards domestic investment in West Sumatera. It was obtained F hitung = 15,174 > F table = 3,49 and level sig = 0,000 < α = 0,05. This show that gross domestic regional products, , security, and credit interest rates significantly effect the domestic investment in West Sumatera. It is recommended the government need to improve the securityby ensuring the safety of the investors' efforts from all crimes that have a direct or indirect impact on investors.
HARTA DALAM PERSPEKTIF ALQURAN: (STUDI TAFSIR AYAT-AYAT EKONOMI) Sarmiana Batubara
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.v2i2.1255

Abstract

The paper deals with assets in the perspective of Alqur’an. It consists of the definition of assets, position of assets inAlquran, orders for seeking property, ownership in the views of Alquran, procedures for acquisition and distribution of assets inAlquran. The paper is in the form of literature studies that was conducted by reviewing related books, journals, magazines and articles. It was revealed several things, as the followings: 1) Assets are objects that can be owned, controlled, cultivated, and transferred, both tangible and intangible objects, both registered and unregistered objects, both movable and immovable objects and rights that have economic value; 2) Assets have a very important position in the Qur'an, as proven by the word mall in the Qur'an for 86 times in 79 quranic verses in 38 surah; 3) Orders to work or look for treasures are stated in Alqur’an, such as in surah At-taubah verse 105, Al-Mulk verse 15, Al-Ankabut verse 69, and Az-Zumar verse 39; 4) The absolute owner of the mallor everythingon this earth is Allah SWT, and human ownership is only relative. It means humans are only ones who have rights for managing and utilizing it as it is; 5) Obtaining mall can be done in various ways, including halal a'mal or ma'isyah.  Then, the characteristics distribution of mall are fair and honest, because even in the smallest deeds we do, all will be accounted for in the hereafter.
PEMIKIRAN EKONOMI IBN KHALDUN; PENDEKATAN DINAMIKA SOSIAL EKONOMI DAN POLITIK Yosi Aryanti
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.v2i2.1256

Abstract

Economic activities oriented to the Islamic Economic system are increasingly widespread invarious countries, including Indonesia. Speaking of Islamic Economic theory, it cannot be separated fromthe thoughts of figures who have contributed to the foundation and principles of Islamic economics. IbnKhaldun is one of the greatest scholars who have made a significant contribution to economic development.This figure cannot be separated from the Islamic values. Through deep and critical discussion of his work,it will be seen in the ethical view of religion that accommodates the teachings of Islamic economics, andthe other side of the human family to recognize nature to pursue economic activities.This type of researchis library research. Data were analyzed through a philosophical approach and described deductively. Thisstudy aims to reveal the contribution of Ibn Khaldun’s thoughts on the development of Islamic Economicslike market mechanisms, profits, division of labor and international trade, public finance, state wealthstandards, the concept of money and welfare the community.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP RETURN SAHAM JAKARTA ISLAMIC INDEKS DI BURSA EFEK INDONESIA Windari Windari
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.v2i1.1033

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Karakteristik Perusahaan terhadap Return Saham Indeks Islam Jakarta di Bursa Efek Indonesia. Metode pengumpulan data adalah dengan dokumentasi, menggunakan salinan arsip atau catatan perusahaan. Berdasarkan sumbernya, data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan saham yang tergabung dalam JII sebanyak 40 perusahaan, model analisis yang digunakan dalam penelitian ini adalah regresi linier berganda.. Analisis regresi linier berganda dan uji hipotesis dengan uji t dan F. Hasil yang diperoleh secara simultan variabel Karakteristik Perusahaan (EPS, PBV, PER, DER) terhadap return saham dapat diterima secara keseluruhan dimana nilai Fhitung adalah 21,52257, dengan tingkat signifikansi 0,000. = 0,05) adalah 2,34.Sementara Ftabel pada tingkat kepercayaan 95% (Oleh karena itu, pada kedua perhitungan F hitung> F tabel (21,52257> 2,34), ini memberikan kesimpulan yang mendukung penelitian berbagai penelitian sebelumnya. Secara parsial menunjukkan variabel yang terdiri dari EPS (X1), PBV (X2), berpengaruh terhadap return saham dengan tingkat signifikansi di bawah 0,05. Dengan demikian area penerimaan hipotesis berada di luar area penerimaan H0. Variabel lain yang tidak berpengaruh adalah PER (X3) dengan signifikansi 0,2063 dan DER (X4) dengan signifikansi 0,8467.
PELAPORAN KEWAJIBAN PERPAJAKAN DILIHAT DARI TINGKAT PEMAHAMAN, TINGKAT KEPATUHAN, DAN KETEGASAN SANKSI PERPAJAKAN PEMILIK UMKM DI KOTA JAMBI Mellya Embun Baining
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.v2i1.1040

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pemilik Usaha Mikro Kecil Menengah (UMKM) dalam pelaporan kewajiban perpajakan di Kota Jambi. Metode penelitian ini adalah penelitian kuantitatif. Pengumpulan data yang dilakukan dengan menyebarkan angket (kuesioner) dan dokumentasi. Sampel dalam penelitian ini berjumlah 100 orang. Analisis data yang digunakan dalam penelitian ini yaitu analisis deskriftif, uji validitas, uji relibilitas, analisis regresi linear berganda, uji T, uji F dan analisis koefisien determinasi. Penelitian dilakukan dengan persamaan regresi linier berganda untuk tingkat pemahaman, tingkat kepatuhan, dan ketegasan sanksi perpajakan terhadap pelaporan kewajiban perpajakan adalah Y= 5,706 + 2,156 X1 + 2,014 X2 + 2,659 X3 + e. Pengaruh tingkat pemahaman berpengaruh signifikan terhadap pelaporan kewajiban perpajakan dikarena thitung > ttabel atau 2,156 > 1,984 dan nilai signifikasi 0,034 <level of significant 0,05. Pengaruh tingkat kepatuhan berpengaruh signifikan terhadap pelaporan kewajiban perpajakan dikarenakan thitung > ttabel atau 2,014 > 1,984 dan nilai signifikan 0,047 <level of significant 0,05. Ketegasan sanksi perpajakan berpengaruh signifikan terhadap pelaporan kewajiban perpajakan dikarena nilai thitung > ttabel atau 2,659 > 1,984 dan nilai signifikan 0,009 <level of significant 0,05. Pengaruh tingkat pemahaman, tingkat kepatuhan dan ketegasan sanksi perpajakan dikarenakan hasil uji F yang dilakukan menghasilkan nilai Fhitung 11,196 > Ftabel 3,09 dan nilai signifikansinya 0,000 <level of significant 0,05. Nilai koefisien determinasinya adalah 0,236 berarti besarnya pengaruh tingkat pemahaman, tingkat kepatuhan, dan ketegasan sanksi perpajakan terhadap pelaporan kewajiban perpajakan dilihat dari nilai R2 yaitu 23,6% sedangkan sisanya 76,4% dipengaruhi variabel lain.
STRATEGI PEMASARAN PRODUK FUNDING DI PT.BANK PEMBIAYAAN RAKYAT SYARIAH PADANGSIDIMPUAN Abdul Nasser Hasibuan
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.v2i1.1032

Abstract

Penulisan jurnal ini dimaksudkan untuk  menggambarkan secara sistematis  mengenai fakta yang berhubungan dengan strategi dan implementasi pemasaran produk funding di  PT. Bank Pembiayaan Rakyat Syariah Padangsidimpuan. Analisis data dilakukan dengan menelaah seluruh data yang tersedia dari sumber data, sebagai hasil diperoleh strategi pemasaran dengan memberikan souvenir kepada nasabah, perencanaan  untuk menerbitkan produk baru meningkatkan promosi,  dan meningkatkan frekuensi kunjungan kepada calon nasabah dengan menawarkan produk serta memberikan keyakinan calon nasabah. Serta  implementasi strategi pemasaran yaitu promosi secara berkelanjutan dengan jangka waktu yang relatif singkat juga memberikan  layanan fasilitas jemput bola  untuk nasabah tabungan maupun nasabah pembiayaan.
ANALISIS PERILAKU NASABAH TERHADAP PEMBIAYAAN MURABAHAH Mira Wati
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.v2i1.1028

Abstract

Dasawarsa ini sistem ekonomi dan keuangan Indonesia juga global memperlihatkan fenomena baru berupa kemunculan sistem ekonomi dan keuangan Islam yang terkristalisasi dalam bentuk bank-bank dan lembaga keuangan berbasis syariah. Kemunculannya, termasuk di Indonesia, dimaksudkan sebagai pemenuhan atas kebutuhan lapisan masyarakat yang meyakini bahwa sistem operasional perbankan konvensional yang berlaku selama ini tidak sesuai dengan nilai-nilai Islam. Dalam sistem syariah antara bank dan nasabah digunakan sistem bagi hasil (profit and loss sharing)(karim, 2009,61) dan melarang adanya fixed return (penetapan keuntungan yang pasti di awal akad), sebagaimana sistem yang terdapat pada bank konvensional dengan sistem bunga yang diberlakukan pada sistem perbankan konvensional. Sedang bunga dalam aturan fiqih Islam tergolong sebagai riba seperti yang juga difatwakan oleh Majelis Ulama Indonesia (MUI) Tahun 2004.(DSN-MUI,2006,27) Sistem bunga ini merupakan titik perbedaan mendasar antara bank syariah dan bank konvensional.
CORPORATE SOCIAL RESPONSIBILITY DALAM MEMINIMALKAN PRAKTIK MANAJEMEN LABA Budi Gautama Siregar
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.v1i1.989

Abstract

Information earnings, a key element in the ????inancial statement, as stated in the Statement ofFinancial Accounting Concepts (SFAC) No. 2 is very important for those who use it because its predictivevalue. Earnings management can be applied in the preparation of ????inancial statements through creativeaccounting practices, the choice of accounting methods, the classi????ication of accounting systems andthe timing of the transaction. Earnings management practices can also done through the electionmethod of inventory accounting, depreciation of ????ixed assets, capitalization of pensions, in????lation, andamortization. Corporate Social Responsibility (CSR) activities disclosed by the company will give goodimpact for the company itself in the long term. The higher the company implemented corporate socialresponsibility, the lower the activity of management to manage earnings to its interests. Due to the????inancial statements prepared by the management will be read and analyzed by stakeholders as a basisfor decision making, management is required to prepare honest ????inancial statements. Disclosure ofcorporate social responsibility that is increasingly widespread will improve the image of the companyand increase of the pro????its to be earned by the company ultimately.
STUDI DESKRIPTIF TENTANG ABDURRAHMAN BIN AUF PROTOTYPE ENTREPRENEUR MUSLIM SUKSES Putri Apria Ningsih
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.v1i1.990

Abstract

Believed on earth and trusted in the heavens is another name given to Abdurrahman bin Auf,a friend of the Prophet. He was popular because his honesty and generosity in trading, as a result hebecome a rich person. He also has many remarkable stories in his life that can be emulated by people intheir daily life. There is famous hadith about a statement from the Prophet who says that Abdurrahmanbin Auf will enter the heaven by crawling. If he wants to hinder that situation, he must spend all hiswealth in the afternoon. It was one of the reasons why he became famous as a true Muslim entrepreneur
STRATEGI FUNDRAISING DANA ZAKAT PADA BAZNAS KABUPATEN TANAH DATAR Widi Nopiardo
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.v1i1.991

Abstract

Fundraising activities are essential for the operation of zakat management programs and its operations. In BAZNAS, Tanah Datarregency, it is found that in 2013, the total of zakat fundraising is Rp.8.418.272.757, -, 2014 the total of zakat fundraising is Rp. 8.754.155.665,-, 2015 the total is Rp. 9.179.036.735,-, 2016 the total is Rp. 11.148.298.358,-. While for the following years, it increases signi????icantly. In 2014, Zakat fundraising was enhanced 3.99% with Rp. 335.882.908. It was from Rp.8.418.272.757 to Rp.8.754.155.665. It also increased 4.85% with Rp. 424.881.070 in 2015. It was from Rp.8.754.155.665to Rp.9.179.036.735. It also significantly boosted in 2016 for 21.45% with Rp. 1.969.261.623. It was from Rp.9.179.036.735 to Rp. 11.148.298.358. These facts indicate a precise strategy used by BAZNAS, Tanah Datarregency in doing zakat fundraising. This type of research was field research with qualitative descriptive approach. Data were collected through interviews, documentation, and literature study. The results showed that BAZNAS, Tanah Datar regency used strategy direct and indirect fundraising. If the muzakki have expressed their willingness to pay zakat through media campaigns and direct fundraising, BAZNAS, Tanah Datar regencyused three ways to ease the muzakki to pay their zakat. First, do direct cutting through UPZ which has been formed to be deposited into the account of BAZNAS Tanah Datar. Second, do "pick up theball", the of????icer of BAZNAS Tanah Datar will collect zakat directly to muzakki’s place. Third, invite muzakki to distribute his zakat through the account of BAZNAS Tanah Datar.

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