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Results in Journal IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita: 52

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Muhammad Raihan, Susi Sarumpaet, Dewi Sukmasari
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 91-108; https://doi.org/10.46367/iqtishaduna.v10i1.337

Abstract:
The research objectives were to examine the differences between the achievement of tax revenues in Bandar Lampung before and after using the tapping box; moreover, to analyze the implementation, obstacles, and efforts to overcome the obstacles during the use of the tapping box. This research uses mixed methods, namely quantitative and qualitative approaches. This study uses primary and secondary data. Primary data includes interviews with the regional tax and retribution management agency (RTRMA) and restaurant, hotel, entertainment, and parking businesses. Secondary data includes reports on the realization and target of restaurant taxes, hotel taxes, entertainment taxes, and parking taxes every month during the 2017-2019 period, totalling 24 data obtained from the RTRMA of Bandar Lampung. The hypothesis testing was using paired sample t-test. The results showed significant differences in the tax achievement of restaurants, hotels, entertainment, and parking between before and after using the tapping box sequentially. The implementation of the use of tapping box was going well, and it is proven that the tax achievement of restaurants, hotels, entertainment, and parking increases every month. So, the use of the tapping box already provided supervision to taxpayers. So, tax leaks can be minimized and increase the original local government revenue of Bandar Lampung.
Trimulato Trimulato, Muhlis Muhlis, Farid Fajrin, Supriadi Hamid, Trisno Wardy Putra
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 48-61; https://doi.org/10.46367/iqtishaduna.v10i1.318

Abstract:
The development of Islamic financial institutions in Indonesia continues to increase. But, the development of Islamic finance institutions is hindered due to the impact of the Covid-19 outbreak. In particular, Islamic non-bank financial institutions include Islamic microfinance institutions (IMFI). SMEs that become the market segment of IMFI are affected by the Covid-19. Amid this condition, IMFI still has survived and developed and provides excellent service to customers. This study aims to determine the development of IMFI and to know the pattern of service excellence for IMFI in the condition of the Covid-19 outbreak. This research is qualitative and uses library research. Data sources obtained from several sources are considered relevant themes, especially sources of certain institutions that provide data relating to the development of IMFI. The data analysis technique used is a qualitative descriptive overview of the development of IMFI and service excellent pattern for amid the Covid-19 outbreak. Results showed the growth of IMFI in March 2021, whose assets experienced growth of 6.8 percent and financing growth of 13.66 percent. IMFI can do the excellent service pattern amid the Covid-19 outbreak, continues services as usually by following existing rules, increasing intensity of communication with customers, cooperating with other Islamic financial institutions, and improving service indirectly giving customers access.
Gustani Gustani, Siti Rohmah
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 62-75; https://doi.org/10.46367/iqtishaduna.v10i1.305

Abstract:
Had kifayah is the sufficiency limit or basic standard of individual/family needs plus the adequacy of existing dependents as an effort to determine the eligibility of needy mustahik zakat recipients according to regional and local socio-economic conditions. This study aims to calculate the amount of kifayah had in Cirebon, Indramayu, Majalengka, and Kuningan (Ciayumajakuning). The method of calculating had kifayah refers to the had kifayah study issued by the PUSKAS BAZNAS, consisting of 7 dimensions: food, clothing, housing, household facilities, worship, education, and health, and transportation. Sources of data used are primary and secondary data obtained through documentation, interviews, and observations. Based on the calculation results, the average amount of had kifayah in Ciayumajakuning around is IDR 2,977,187 per household per month, and the average amount of kifayah has per capita is IDR 832,853 per month.
Nur Rizqi Febriandika, Sisna Gaida
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 32-47; https://doi.org/10.46367/iqtishaduna.v10i1.319

Abstract:
The purpose of this study is to determine the application of the role-playing method as well as supporting and inhibiting factors in fostering the entrepreneurial mentality of students in the "Theme of My Living Area" The sub-theme of "My Living Environment" in 2013 curriculum Class IV at Madrasah Ibtidaiyah (MI) Muhammadiyah 2 Kudus Special Program. This research is a type of field research using a qualitative descriptive approach. Interviews, observation, and documentation are used as data collection technique. This study indicates that thematic learning at MI Muhammadiyah 2 Kudus has been running according to the stages in thematic learning, namely the planning stage, the implementation stage, and the evaluation stage. There are three stages in role-playing, namely: preparation, implementation, evaluation. Some student act as mango farmers, fruit juice sellers, bookstore owners, employees, barber services, buyers. The use of a lot of time inhibiting factor is a lot of time.
Fadilah Nurfitriani, Angga Hidayat
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 1-18; https://doi.org/10.46367/iqtishaduna.v10i1.264

Abstract:
The aim of this study is to determine the impact on tax management of the fixed asset intensity, debt level, and compensation of the board of commissioners and directors in manufacturing companies listed on the Indonesian Stock Exchange. This is a quantitative analysis that employed the purposive sampling approach to obtain a sample of 29 businesses. The data used is secondary data from financial reports on manufacturing firms that were listed on the Indonesian Stock Exchange between 2015 and 2019. Multiple linear regressions used to evaluate the data. The findings indicate that the intensity of fixed assets has an effect on tax management, the amount of debt has no effect on tax management, and compensation for commissioners and directors has no effect on tax management. Simultaneously, the intensity of fixed assets, the amount of debt, and board of commissioners and director salaries all have a huge impact on tax management.
Basrowi Basrowi, Pertiwi Utami
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 19-31; https://doi.org/10.46367/iqtishaduna.v10i1.311

Abstract:
The musyarakah al-musahamah agreement in Islamic stock transactions is a new thing in the capital market. As a result, investors in the issuer are less knowledgeable about the many forms of sharia products. The purpose of this study is to provide a deeper understanding of step by step and examples of the practice of al-Musahamah akad in the world of stocks. This research uses qualitative methods by becoming literature in contemporary fiqh studies and Islamic economics. The study of contemporary fiqh and Islamic economics is one of the reference materials that can be used to implement the al-musahamah akad in the practice of Islamic finance. The study results found that the study of modern fiqh and fatwas of the Syariah Council and several scholars allow the practice of the al-musahamah akad in the shariah stock business as long as it does not violate the harmony and requirements of sharia. Even though in practice the al-musyarakah akad in joint stock companies in Indonesia is not 100% by the principles of sharia and modern fiqh, due to the element of use as an objective of sharia and maqasid maslahah, it can be considered to improve existing mechanisms for the better in the future. Supporting previous research that explains the practice of syirkah al-musahamah, this depth research explores the process and practice of the al-musahamah akad in a joint-stock company.
Luqmanulhakim Luqmanulhakim, Ronald Rulindo, Saiful Anwar
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 125-143; https://doi.org/10.46367/iqtishaduna.v10i1.326

Abstract:
Following the 2008 financial crisis, the global economy will continue to experience shock in the years to come. Therefore, it is vital to conduct research that can anticipate the impact of fluctuations in financial stability. This research examines the stability of the Islamic banking system in Indonesia, Malaysia, and Pakistan, using Z-Score as a proxy variable for stability measurement and Markov Switching VAR for the method. The objectives are to identify which Islamic banking has better resilience in facing crisis and identify the economic variables that have a significant effect on the stability of Islamic banking. The results showed that the stability of Indonesian Islamic banking was more stable compared to Malaysia and Pakistan. The crisis periods determined from the method show that in 2019 all countries studied entered the beginning of the crisis period, which means the world conditions tend to re-enter the crisis, repeating the 2008 financial crisis.
Mira Misissaifi, Jaka Sriyana
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 109-124; https://doi.org/10.46367/iqtishaduna.v10i1.276

Abstract:
This study aims to identify the factors that influence the interest of the people of Yogyakarta in using Islamic fintech by using the technology acceptance model (TAM). The sampling technique used purposive sampling so that the number of samples obtained was 150 respondents. This study was analyzed using a structural equation model partial least square (SEM-PLS) with the help of SmartPLS 3.2.9 software. The results of this study indicate that the intention to use sharia fintech is influenced by the individual attitude factor towards the presence of sharia fintech. Attitudes to use sharia fintech are influenced by perceived usefulness factors, perceived ease of use, and sharia compliance inherent in sharia fintech. This research can be considered for sharia fintech start-up companies in improving and optimizing the use of sharia fintech.
M. Miftakhuddin, Khofifah Trisnah Lestari, Aniroh Aniroh, Hendri Hermawan Adinugraha
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 76-90; https://doi.org/10.46367/iqtishaduna.v10i1.313

Abstract:
The use of waqf instruments to overcome social and economic problems should also provide opportunities for handling the Covid-19 pandemic that is currently hitting the world. Handling a pandemic requires clear and strategic objectives, as stated in the maqashid sharia concept. This paper aims to analyze the use of waqf in the midst of the Covid-19 pandemic and its suitability with the perspective of maqashid sharia. The method used in this research is a qualitative method with an analysis-descriptive approach from a literature study. The results showed that in Indonesia, the use of waqf to overcome the problem of the Covid-19 pandemic is still not optimal, but waqf has great potential in providing hospitals and other health facilities. In the perspective of maqashid sharia, the utilization of waqf is also in accordance with the description of three concepts of needs according to As-Syatibi, namely dharuriyah, hajiyah, and tahsiniyah.
Muhammad Izzat Mohamed, Muhammad Hakimi Mohd. Shafiai
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 10, pp 144-161; https://doi.org/10.46367/iqtishaduna.v10i1.334

Abstract:
In the development of the agricultural sector, farmers are the key to its success. However, to a certain extent, specific interventions need to be done considering the problems faced by most farmers, such as financial constraints, lack of assistance, facilities, agricultural tools, and lack of land, which are obstacles to developing farmers enterprises. Therefore, this study attempts to analyze the potential of Islamic social finance tools in farmers development, particularly in facilitating financial problems of farmers in line with the government efforts in strengthening the agricultural sector. The distribution of productive zakat, infaq, alms and waqf (ZISWAF), based on the application of contractual contracts inherent from Islamic legislation and the management of productive ZISWAF, will be highlighted in this paper. The methodology of this study is based on a qualitative approach like gathering information from library research, and hence it is analyzed based on a deductive approach. The management of ZISWAF is divided into two, namely consumptive and productive ZISWAF. Consumptive ZISWAF can assist farmers in meeting their daily needs. At the same time, productive ZISWAF can develop farmers agricultural enterprises through musaqah, muzaraah, mukharabah, and ijarah contracts. Accordingly, it can be argued that Islamic social finance can play a positive role and be an alternative solution to farmers to promote agricultural land development.
Muhammad Arfan Hajam
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 136-146; https://doi.org/10.46367/iqtishaduna.v9i2.239

Abstract:
The purpose of this research was to determine the effect of saving attitudes and future orientation on retirement planning Population in this research are private workers in the city of Surabaya. The sample in this research used 200 samples. The data collection techniques used questionnaires. The data analysis technique used SEM-PLS. The result of this research is that saving attitude and future orientation influences retirement planning with a percentage of influence of 26%, while the remaining 74% is influenced by other variables that are not included in this research model.
Mudita Sri Karuni
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 174-185; https://doi.org/10.46367/iqtishaduna.v9i2.245

Abstract:
The problem of poverty in Indonesia is the manifestation of the powerlessness of the people in accessing state development outcomes. Meanwhile, the development outcome done by the government is only enjoyed by a handful of people because the resource is not equitably distributed. Therefore, the role of zakat is needed to give direct fund to redistribute the wealth, so that human development can be realized. This research aimed to give the empirical result on whether zakat has an influence on human development in Indonesia. This research used the Human Development Index (HDI) indicator as an analysis tool, such as life expectancy, mean year school, and income. Hypotheses testing conducted in 15 years (2004-2018). Data used in this study is secondary data collected by the documentation method. From the regression analysis of Ordinary Least Square (OLS), it is found that zakat can increase human access to health care, education, and can raise revenues. This study provided implication for governments, zakat institutions, and Muslim communities who are obligated to pay zakat, in order to synergize the optimization of zakat funds in Indonesia.
Sukma Mehilda
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 159-173; https://doi.org/10.46367/iqtishaduna.v9i2.236

Abstract:
This paper aims to discuss the concept of business in Islamic review. In Islamic teachings, Allah guarantees sustenance for his creatures. This belief in assurance is what encourages business people to keep trying even though they have failed repeatedly. This treasure is also believed to be a deposit from God which must be treated as a means to achieve the common good. In describing the relationship between man and God, it turns out that the Al-Quran uses many terms commonly used in the business world. The key to success in business is faith as a foundation in righteous deeds. The higher the success achieved, the greater the responsibility and benefits that are carried out.
Eka Mulia Nurul Al Amin
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 125-135; https://doi.org/10.46367/iqtishaduna.v9i2.238

Abstract:
The Covid-19 pandemic not only hit the health sector but also rocked a country's economy. Nevertheless, the government has continued to set a series of policies to shore up the economy, including making more fiscal spending, providing tax relief, cutting borrowing rates and bank reserve requirements to revive an economy ravaged by the outbreak and to support jobs. This article aims to discuss the government's monetary policy in the face of economic shocks during the Covid-19 pandemic. Especially specific in Bank Indonesia's decision to keep interest rates on hold, which was announced at the BI Board of Governors Meeting, held on August 18-19, 2020. After analysis and discussion, it was found that this decision was made to maintain external stability amid low inflation and consider the global economy which showed signs of improvement after experiencing severe pressures in the second quarter 2020.
Yunita Kurnia Shanti
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 147-158; https://doi.org/10.46367/iqtishaduna.v9i2.241

Abstract:
This study aims to examine the effect of the audit committee on the company's financial performance with the board of commissioners as an intervening variable in manufacturing companies in the consumer goods sector in 2016-2018. The population in this study is the manufacturing companies in the consumer goods sector which are listed on the Indonesia stock exchange in the 2016-2018 period. The sampling method uses purposive sampling, which is a sampling technique with certain considerations or criteria. The number of samples obtained that can be processed is 90 samples. The data analysis method used is path analysis which has previously gone through a classic assumption test, testing is done directly and indirectly. The results of this study indicate the audit committee directly and significantly influences the company's financial performance. Both audit committees have an indirect and significant effect on the company's financial performance with the board of commissioners as an intervening variable. This shows that the calculation of the beta coefficient directly is greater than the indirect beta coefficient which is 0.230>0.05552. This result means that the board of Commissioners variable cannot be an intervening variable of the audit committee on financial performance, because the effective supervisory function in evaluating the results of internal and external audits on the presentation of financial statements becomes the role of the audit committee.
Saiful Bahri
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 115-124; https://doi.org/10.46367/iqtishaduna.v9i1.226

Abstract:
Government policies both in fiscal and monetary terms are the foundation of economic growth. Good governance will get good results. Above all, there is the Islamic Sharia which in turn brings the economy to its own balance. Like that happened in Bengkalis last time. The faith, piety and patience of the Muslim community make Bengkalis not only prosperous, but it is also safe and secure until today. In the 1980-1990 decade, as is commonly known, it was a transitional era in all aspects of life, and in many places, the same phenomena were found. Like the difficulty of life, inadequate infrastructure, lack of transportation and so forth, in essence, provide lessons for later generations to always be grateful to Allah for all the abundance of grace and blessings of Allah.
Erlindawati Erlindawati, Rika Novianti
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 65-79; https://doi.org/10.46367/iqtishaduna.v9i1.214

Abstract:
This research aims to determine partially and simultaneously whether the level of education, level of income, level of awareness, and level of service affect community motivation in paying land and building taxes in the Village of Lemang, West Rangsang District, Meranti Islands Regency. The data analysis technique used is a quantitative analysis using validity and reliability testing, multiple analysis, classic assumption test, t-test, f-test, and coefficient of determination. The results of this research partially indicate that the level of education is positive and significant for community motivation. The level of income is positive and significant for community motivation. The level of awareness is positive and significant for community motivation and the level of service is negative and not significant for community motivation. Simultaneously the level of education, level of income, level of awareness and level of service significantly influence community motivation with a large influence of 71.3%.
Sri Wahyuningsih
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 44-53; https://doi.org/10.46367/iqtishaduna.v9i1.211

Abstract:
This research aims to determine how effective productive zakat is in alleviating poverty levels and targeting accuracy. Then to determine the effect of the empowerment of productive zakat on the recipient of productive zakat from the Bengkalis District National Amil Zakat Board. This research is quantitative and descriptive research. The results of this research found that the development of a business that has been carried out by 100 mustahik recipients of productive zakat has no effect on the social status of the recipient of zakat, this is due to the lack of intensive assistance and the limited knowledge and human resource management, as well as not being targeted in terms of distribution productive zakat. So that the effectiveness of productive zakat on the Bengkalis District National Amil Zakat Board does not significantly influence poverty alleviation.
Mashuri Mashuri
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 54-64; https://doi.org/10.46367/iqtishaduna.v9i1.212

Abstract:
This research is descriptive qualitative, the data used in this research is sourced from secondary data which includes books and scientific articles that are relevant to the research. The results of the analysis conducted that the concept of customer loyalty is more interpreted by behaviour or attitude. One positive attitude of the customer can be demonstrated through loyalty to the company's products and recommending these products to other parties. While negative attitudes are shown through negative words to other parties and move by making purchases to other companies. Those who are categorized as loyal customers are those who are very satisfied with certain products so they have the enthusiasm to introduce to anyone they know. Customer loyalty from an Islamic perspective is loyalty that does not conflict with the Islamic paradigm concept. Loyalty according to the Islamic paradigm consists of an implementation of monotheism, implementation of knowledge and implementation of worship.
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 25-43; https://doi.org/10.46367/iqtishaduna.v9i1.209

Abstract:
This paper aims to discuss the concepts and new ideas, opportunities and challenges of digital marketing in entrepreneurship. After discussion, it was found that digital marketing has a very close relationship with entrepreneurship, where both items have the same target. Then digital marketing is part of entrepreneurial activities. Digital marketing has huge opportunities in the development of the business world from now until in the future where the target market has been transformed into a digital platform. While the challenges that must be faced by the business world when implementing digital marketing are readiness in terms of human resources and financial resources in supporting digital marketing activities.
Jon Hendri, Ambo Ako
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 1-14; https://doi.org/10.46367/iqtishaduna.v9i1.193

Abstract:
The birth of Law Number 11 the Year 2008 concerning Electronic Transaction Information has a broad impact on the development of the community, of course, this has become a lesson for the public to not be ensnared by criminal acts. The purpose of this research is to find out about the understanding of village communities as the Information Law on Electrochemical Transactions. The results of the research of the authors found that the level of understanding of the people of Sebauk Village, Bengkalis District was lacking in the Information and Electronic Transaction Law. Of the 87 respondents, there were 69 respondents or 79% answered lack of understanding, 14 respondents or 16% answered did not understand at all, 4 respondents or 5% answered understood about the Information and Electronic Transaction Law and the rest no respondents showed an understanding of the Act -The law.
Muhammad Fadhil Junery, Nur Asyira
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 102-114; https://doi.org/10.46367/iqtishaduna.v9i1.222

Abstract:
This research aims to determine the immigration office services providing services to the community and how much influence the quality of immigration office services on the level of community satisfaction. This research uses a descriptive quantitative method. The population in this research amounted to 21613 people. While sampling uses the Slovin formula with convenience sampling technique so that a sample of 100 people is obtained. Data collection techniques used were observation, interviews, documentation, questionnaires and literature studies. The results of this research are that the service at the Bengkalis Immigration Office has been well fulfilled based on the determination of the central government. Then the service quality of Bengkalis Immigration Office has a significant effect on the level of community satisfaction with a percentage of influence of 68.6% and the remaining 31.4% is influenced by other variables.
Muhammad Elsa Tomisa, M. Syafitri
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 91-101; https://doi.org/10.46367/iqtishaduna.v9i1.219

Abstract:
The Village Owned Enterprise was born as a new approach to improving the village economy based on the needs and potential of the village. This research aims to determine the effect of Village-Owned Enterprises on the village's original income. This research used a sample of 75 respondents from village officials and village institutions. Data collection methods used in this research were interviews, observation, questionnaires and literature study. The data analysis method used is quantitative analysis. The results of this research indicate that there is an influence of Village Owned Enterprises on Village Original Income in Sukajadi Village, Bukit Batu District, Bengkalis Regency.
Heru Maruta, Ayu Apriliani
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 80-90; https://doi.org/10.46367/iqtishaduna.v9i1.217

Abstract:
The purpose of this research was to determine the effect of the internal control system on the accuracy of land and building tax reporting at the Bengkalis Regency Regional Revenue Agency. The populations in this research are employees of the Bengkalis Regency Revenue Agency whose job is to examine the Earth and Building Tax report where the total population is 30 people. The sample in this research used a saturated sample of 30 people. Data collection techniques used were interviews, documentation, questionnaires and literature study. The results of this research are that the internal control system influences the accuracy of land and building tax reporting with a percentage of influence of 62.9%, while the remaining 37.1% is influenced by other variables that are not included in this research model.
Eryana Eryana, Anugrah Indah
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 9, pp 15-24; https://doi.org/10.46367/iqtishaduna.v9i1.207

Abstract:
One important factor in sustaining the company's existence in advancing quality is by way of recruitment efforts to find prospective employees who meet certain requirements so that from them the company can choose the most appropriate people to fill existing vacancies. A clean and healthy company is certainly due to good employee performance. Employee performance will improve if employees are given the training to improve abilities and also a clear career development program. This research aims to determine the effect of recruitment and career development on employee performance in the Radio Republic of Indonesia of Bengkalis. The populations in this research were all employees of the Radio Republic of Indonesia Bengkalis, amounting to 13 people. The results showed that employee recruitment and development influenced employee performance.
Dewi Oktayani
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 260-269; https://doi.org/10.46367/iqtishaduna.v8i2.179

Abstract:
Pawn is an alternative for people who experience economic problems but do not want to lose their valuable possessions. The pawn can be done in the pawnshop as well as other financial institutions that provide pawn services. In Islam, the pawn is known as Ar-Rahn, which is to hold one of the borrower's assets from the loan he received. In a sharia pawnshop, the auction system applies to customers, if the customer is unable to pay his debt after maturity. The sale of liens after maturity is legal. That, according to the purpose of the understanding of the nature of the pawning itself, that is, as a trustee of a debt to be fulfilled. If the debtor is unable to pay the debt, the pawned goods can be sold to pay the debt, by representing the seller to a fair and trusted person. Auction according to sharia must also be able to be accounted for in Islamic law, which is free from the elements of gharar, maisir, usury and bathil.
Muhammad Elsa Tomisa, Nadrah Nadrah
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 237-249; https://doi.org/10.46367/iqtishaduna.v8i2.177

Abstract:
The Secretariat of the Bengkalis Regency Regional Representative Council has used official travel orders as a step to increase work motivation of its employees or employees. In this research, the author wants to examine how official travel procedures are and whether there is an effect of providing official travel with work motivation by reason of wages in addition to their income, as well as an Islamic perspective on official travel. This study uses quantitative descriptive methods. From this study, it was found that the Secretariat of the Bengkalis Regency Regional Representative Office had used procedures in accordance with the Regulations of the Regent No. 82 of 2017. Then there was a significant influence of the Official Travel Order on Work Motivation of the Civil Civil Apparatuses in the Bengkalis Regency Regional Representative Council Secretariat. Meanwhile, according to the perspective of sharia, there is nothing wrong as long as it is run according to the rules.
Sukma Mehilda
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 155-170; https://doi.org/10.46367/iqtishaduna.v8i2.169

Abstract:
The most felt failure of modernization which is a direct result of the era of globalization is in the economic field. Modern capitalism which although finally able to prove its superiority from socialism, in fact, has given birth to various problems, especially for third world countries (including Muslim countries) which tend to be objects rather than subject to capitalism. Associated with the failure of Western capitalism in these Muslim countries, the realization that the roots of capitalism are not from Islam, then arouse the desire to reconstruct economic systems that are considered "authentic" derived from Islam. Moreover, history shows that economic thought has also been carried out by Islamic scholars, even long before Adam Smith wrote his monumental book The Wealth of Nations. In a very general sense, it can be said that the capitalist world is already very familiar with the teachings of Islam and its leaders. These conditions get the legitimacy of the verses of the Qur'an in collecting assets from a maximum effort. With so many verses of the Koran that teach the right way of business and wrong business practices even regarding very small matters, basically the position of business and commerce in Islamic civilization is very important.
Mashuri Mashuri
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 215-224; https://doi.org/10.46367/iqtishaduna.v8i2.175

Abstract:
This research is literature research, aimed at knowing how to analyze the marketing strategies used by micro, small and medium businesses in the digital age 4.0. The results of the analysis in this study found that micro, small and medium enterprises in Indonesia are still low when compared to other countries. The contribution of the micro, small and medium business sector to national exports was 15.80% lower than Malaysia 19.00%, Sri Lanka 20.00%. One contributing factor to the low contribution rate is the lack of potential use of existing resources by micro, small and medium business actors such as the use of mobile social media. Through the digital era 4.0 the marketing system of the micro, small and medium business sector is expected to utilize the maximum potential so that it can grow inclusive and sustainably.
Sri Rahmani
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 270-282; https://doi.org/10.46367/iqtishaduna.v8i2.182

Abstract:
The application of sharia principles in the capital market certainly comes from the Qur'an and the Hadith of the Prophet Muhammad. Both of these sources made the scholars interpret later called the science of jurisprudence. One of the discussions in the science of jurisprudence is a discussion about muamalah, namely the relationship between human beings related to commerce. Based on that Islamic capital market activities are developed on the basis of muamalah fiqh. There are muamalah fiqh rules which state that basically, all forms of muamalah are permissible unless there is an argument which forbids it. This concept is the principle of the Sharia Capital Market in Indonesia. The development of the Sharia Capital Market reached a new milestone with the enactment of Law Number 19 of 2008 concerning Government Sharia Securities on May 7, 2008. This law is needed as a legal basis for the issuance of state sharia securities or state Sukuk. On August 26, 2008, for the first time, the Government of Indonesia issued the State Sharia Securities series IFR0001 and IFR0002.
Irawan Fakhrudin Mahalizikri
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 185-194; https://doi.org/10.46367/iqtishaduna.v8i2.171

Abstract:
Development of the physical sector which continues to advance along with the rapid advancement of science and technology needs to be balanced with the progress of society in nonphysical aspects. So far the progress of science and technology still leaves the community behind on non-physical aspects. Higher Education plays an important role in participating in the success of the National development program. The main objective of national development is the formation of modern Indonesian society but still adhering to the Pancasila and the 1945 Constitution. In Indonesia, the definition of micro small and medium enterprises is regulated in the Republic of Indonesia Law Number 20 of 2008 concerning micro small and medium enterprises. In the formation of this modern society, universities are tasked with creating experts who must have high knowledge and be able to develop their knowledge through technology that can ultimately be utilized by the Indonesian people as a whole. By following the pace of increasingly dynamic development steps to improve human resources both in the utilization and processing of natural resources and human resources. In implementing the knowledge possessed from various disciplines which henceforth can be applied in the midst of the community especially the Tenggayun village in terms of building and developing and enhancing micro, small and medium businesses.
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 171-184; https://doi.org/10.46367/iqtishaduna.v8i2.170

Abstract:
This paper discusses e-commerce, industry 4.0 and society 5.0 which includes definitions, history, framework and dimensions of technology. From this scope, a comparison was made between industry 4.0 and society 5.0 and a discussion on the alignment and impact of industry 4.0 and society 5.0 on e-commerce. After a deeper comparison and discussion, it can be concluded that technology society 5.0 is a continuation of industry technology 4.0. Then there is technology alignment between e-commerce with the era of industrial 4.0 and society 5.0, where e-commerce technology follows and adapts its technology to each of those eras. The era of industrial 4.0 and society 5.0 had many positive impacts on the development and progress of e-commerce.
Trizuan Trizuan, Sandi Andika
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 250-259; https://doi.org/10.46367/iqtishaduna.v8i2.178

Abstract:
Murabahah financing is one of the most common types of contracts applied in Islamic banking financing activities. This is because most of the credit and financing provided by the banking sector in Indonesia relies on the consumer sector. The purpose of this study was to determine the effect of murabahah margin income on the increase in capital of Bank Syari'ah Mandiri. The research method used is a simple linear regression quantitative analysis. From the results of the coefficient of determination shows that murabahah margin income to increase the capital of Bank Syari'ah Mandiri has no significant effect, only contributing 6.6% and the remaining 93.4% can be explained by other factors such as liabilities, wadi'ah demand deposits, wadi'ah savings, burdens and mudharabah savings.
Saiful Bahri
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 206-214; https://doi.org/10.46367/iqtishaduna.v8i2.173

Abstract:
Islamic economics is based on the piety based economy. The piety based economy is reflected in a Muslim's faith in the unseen, establishing prayers, spending part of his wealth fi sabilillah, believing in the Quran and the holy books of Allah which was revealed before the Prophet Muhammad, and believed in the afterlife. Because getting guidance from Allah, in the end, they benefit the world and the hereafter, including fortunate in planning household finances. By using descriptive analysis methods, this study will uncover and produce patterns of consumption, saving considerations, investment and final spending that are ideal for the financial planning of Muslim households.
Sri Wahyuningsih, Dede Satriani
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 195-205; https://doi.org/10.46367/iqtishaduna.v8i2.172

Abstract:
This study aims to determine how much influence the creative economy approach has on economic growth. Based on the results of the hypothesis tested the influence of the creative economy on economic growth was rejected. This has been proven from the results of simple linear regression testing which shows that the influence of the creative economy on economic growth is weak. It can be understood that the creative economy in the village of Pedekik is engaged in the business of creative industries still lacking new innovations, creativity and new inventions so that they can compete with market developments. Indeed the creative economy will slowly replace the role of commodities and natural resources as a supporter of the Indonesian economy. This study shows the results that there is no influence on the creative economy on economic growth.
Zulfikar Hasan
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 124-137; https://doi.org/10.46367/iqtishaduna.v8i1.157

Abstract:
At the end of 2016, the Islamic banking market share stood at 356.5 trillion Indonesian rupiahs ($26.7 billion), equivalent to 5.03 per cent of the total banking sector’s assets. Islamic banking assets have risen faster year-on-year compared to conventional banking, registering a growth of 8.8 per cent in 2015 and 20.3 per cent in 2016. The performance of the Islamic banking industry in Indonesia has yet to satisfy the public’s expectations. Although with a market of more than 200 million Muslims, Islamic banks in Indonesia still face difficulties luring more customers and increasing their assets. For three consecutive years, the market share of the sharia banks in the country stood still at less than 5 per cent. According to the Global Advisors Islamic Finance Outlook Report for 2016, no Indonesian Islamic banks were ranked in the top five largest banks based on assets in Southeast Asia. This is an alarming situation for the industry and regulators. Thus, it evokes a question: Is the market becoming saturated for Islamic finance? This study aims to determine the factors that affect the market share of Islamic banks in Indonesia. With a focus on four main items, Islamic banking regulations, Islamic banking inclusion and literacy are still low from conventional banks, Islamic banking still does not have sufficient capital and the number and quality of Human Resources (HR) that are inadequate. This study uses an analytical descriptive study is to describe and analyzed data obtained based on primary and secondary data. While the method used is normative and focused on the study of literature, which is then analyzed qualitatively juridical.
Sri Rahmany
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 43-64; https://doi.org/10.46367/iqtishaduna.v8i1.151

Abstract:
Wakaf dalam doktrin agama Islam merupakan salah satu bentuk ibadah yang syarat nilai, karena selainmengandung dimensi vertikal, juga berdimensi horizontal, yang dalam istilah bahasa yuridis formaldikatakan dengan kata-kata kepentingan ibadah dan keperluan umum. Sebagaimana telah diatur dalam Undang-undang No.1 Akta Pentadbiran Undang-undang Islam (Wilayah-wilayah Persekutuan) 1993 (Akta 505) Bahagian 1 Sek. 2- Tafsiranmenurut peraturan pemerintah bab amanah khairat seksyen 61 wakaf dan nazar. P.U (A) 352/85. Akta A585. Secara substantif terdapat beberapa pasal (seksyen) dalam Enakmen yang menunjukkan bagaimana seharusnya pola kerja lembaga otoritas (Majlis) dalam menangani proses-proses prosedural wakaf. Di antaranya pasal 61dan 62 Akta Pentadbiran Undang-undang Islam (Wilayah-wilayah Persekutuan) yang berbunyi:Walaupun apa-apa peruntukan yang bertentangan yang terkandung dalam mana-mana surat cara atau peristiharaan yng mengwujudkan, mengawal atau menyentuh perkara itu, Majlis hendaklah menjadi pemegang amanah yang tunggal bagi semua wakaf, samaada ‘am atau wakaf khas, semua nazar ‘am dan semua amanah dari pada segala perihal khairat bagi menyokong dan memajukan agama Islam atau bagi faedah orang-orang Islam mengikut hukum syarak setakat mana-mana harta yang tersentuh olehnya dan terletak di dalam wilayah-wilayah persekutuan dan jika pemberi harta itu atas orang lain yang mengwujudkan amanah wakaf atau nazr ‘am itu telah berdomisili di wilayah-wilayah Persekutuan setakat semua harta yang tersentuh olehnya di mana-mana jua harta itu terletak.‚ Prosedur dan langkah-langkah mewakafkan harta benda selama ini berjalan melalui tahapan-tahapan sebagai berikut: (i) Peristirahan Niyat yaitu pemberitahuan tertulis dari pihak wakif kepada Majlis. Di dalamnya harus ditulis dengan jelas maksud dan tujuan wakaf; dan juga lampiran berupa (semacam akte tanah) yang menjustifikasi bahwa tanah atau harta dimaksud milik wakif; (ii) Pemeriksaan Harta yaitu pemeriksaan harta benda yang dimaksud oleh wakif sebagai wakaf yang dilakukan oleh Majlis dengan tujuan agar ia dapat dipastikan keberadaannya, sehingga pengesahan yang dibuat dapat dipastikankeadaannya; (iii) Majlis Penyerahan Harta yaitu pengesahan yang dilakukan oleh wakif di depan Majlis dengan disaksikan dua saksi di atas kertas ‚Borang Lafadz Wakaf yang secara detail di dalamnya terpaparkan jenis harta, tujuan, dan tempat tanda tangan bagi pihak-pihak terlibat pengesahan; (iv) Proses Tukar Hakmilik Harta yaitu menulis ulang dan melengkapi surat-surat administrasi yang dilakukan oleh Baitulmal setelah Majlis menyerahkan kepadanya. Baitulmal akan mengajukan secara resmi kepada Pejabat tanah (semacam Badan Agraria) untuk mengurus akte hak milik tanah; (v) Proses Pembangunan Harta Wakaf yaitu pelaksanaan pembangunan harta wakaf sesuai dengan rencana Baitulmal dengan mengikuti tujuan yang telah ditetapkan.
Eko Priadi, Mhd Erwin Munthe
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 1-15; https://doi.org/10.46367/iqtishaduna.v8i1.148

Abstract:
The growth of Sharia Economic accelerating in the last three decades is also affecting the increase of potential disputes on sharia economic field. For the purposes of fast, effective and efficient dispute settlement, the disputing parties tend to prefer non-litigation dispute settlement through alternative dispute resolutions (ADR), one of which is through the National Sharia Arbitration Board. The results of this study showed that the authority of the National Sharia Arbitration Board on sharia economic dispute settlement is determined by whether or not the arbitration agreement, either before a dispute arises (Pactum Compromittendo) or after the dispute arises (Acta Compromise). Thereby, the legitimacy of the authority of the National Sharia Arbitration Board on Syariah economic dispute settlement, based on the principle of Pacta Sunt Servanda and Consensual Principles contained in the Civil Code. Further, registration and execution of the National Sharia Arbitration Board verdict should be carried out by the Religious Courts, including the cancellation of the legal action on the verdict. It is based on two factors: (1) the basic legality of absolute competence of the Religious Courts in the Islamic economic dispute resolution as set out in Article 49 of Regulation No. 3/2006 on the Religious Courts; and (2) the basic relevance of the substance of Islamic law which is implemented by the National Sharia Arbitration Board.
Saiful Bahri
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 117-123; https://doi.org/10.46367/iqtishaduna.v8i1.156

Abstract:
Allah SWT. tidak hanya memberi tugas kepada manusia sebagai khalifah di muka bumi melainkan juga melengkapi kebutuhan manusia itu sendiri dalam bentuk limpahan rezeki. Kesempurnaan nikmat itu telah Allah SWT. gariskan sebelum Rasulullah SAW. wafat, itu lah wahyu terakhir. Kesempurnaan nikmat itu begitu melimpah turun di bulan suci Ramadhan. Geliat ekonomi sangat jelas terlihat bahkan sebelum bulan suci itu tiba. Dialah Ar-Rahman Ar-Rahim dan Khairur Raziqin yang mencurahkan rezeki-Nya kepada bumi pertiwi dan khususnya Negeri Junjungan Bengkalis. Fenomena ekonomi di bulan suci itu pada akhirnya dikenal dengan istilah Ramadanomic yang menjadi kajian kali ini. Dengan menggunakan metode analisis deskriptif, kajian sederhana ini diharapkan memberi pencerahan meskipun hanya seperti “setetes embun pagi”.
Ade Suhartini
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 101-116; https://doi.org/10.46367/iqtishaduna.v8i1.155

Abstract:
Produksi adalah kegiatan menghasilkan atau menambah nilai guna barang atau jasa baru sehingga lebih bermanfaat dalam memenuhi kebutuhan.penelitian ini menganalisa 10 usaha dagang yang ada di bengkalis dengan berbagai Masalah yang sering dihadapi dalam usaha lempuk durian adalah stok durian bersifat musiman. Selama ini para petani di Indonesia masih mengandalkan teknologi sederhana dalam mengembangkan produksinya. Hal ini tentu mempengaruhi komoditas panen yang dihasilkan, sehingga persediaan barang juga bersifat musiman (belum stabil). Ketika panen tiba, stok barang melimpah ruah dan harga jualnya bisa anjlok dengan nilai yang sangat rendah. Sedangkan pada saat belum musim, ketersediaan barang menjadi sangat terbatas sehingga harga jualnya bisa melambung tinggi. Pada umumnya produsen lempuk durian mengalami kesulitan untuk memproduksi lempuk durian dalam jumlah besar dengan masa simpan yang cukup panjang. Produk ini tidak tahan lama hingga menunggu musim durian berikutnya, sehingga terjadi kekosongan suplai pada waktu-waktu tertentu. disamping itu, penampilan produk ini masih kurang menarik, terutama dari cata teknik pengemasan yang masih sederhana dan belum dilakukan pelabelan yang mencerminkan nilai gizi, masa kadaluarsa dan jaminan mutu. Pada dasarnya kerusakan yang menyebabkan lempuk durian tidak tahan lama disimpan dalam waktu relatif lama. Penelitian ini bertujuan untuk Untuk menganalisa produksi pada usaha dagang lempuk durian di Kabupaten Bengkalis dan menganalisis kendala-kendala yang dihadapi dalam memproduksi lempuk durian pada usaha dagang di Kabupaten Bengkalis serta menganalisa perspektif ekonomi Islam terhadap produksi lempuk durian di Kabupaten Bengkalis.Penelitian ini merupakan penelitian kualitatif, karena yang menjadi sorotan adalah Produksi Usaha Dagang lempuk durian. teknik pengambilan data dalam penelitian ini adalah sebagai berikut: Observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukan bahwa produksi lempuk durian ini sangat berpengaruh kepada tenaga kerja, modal, bahan baku dan metode. Kendala-kendala yang dihadapi dalam memproduksi lempuk durian di Kabupaten Bengkalis adalah manajemen, pemasaran dan distribusi. Produksi lempuk durian berdasarkan tinjauan dari perspektif ekonomi islam harus berlandaskan nilai-nilai islam yang berkaitan dengan tenaga kerja, modal, bahan baku dan metode agar durian dapat diolah menjadi lempuk durian yang dapat dikonsumsi oleh konsumen dan mendatangkan manfaat bagi produsen dengan menghasilkan pendapatan dan usaha dapat berjalan dengan sesuai syariah.
Iis Sutardi
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 77-88; https://doi.org/10.46367/iqtishaduna.v8i1.153

Abstract:
Labelisasi halal merupakan pencatuman tulisan atau pernyataan halal pada kemasan produk untuk menunjukkan bahwa produk yang dimaksud berstatus sebagai produk halal. Tujuan penelitian ini yaitu untuk menganalisis persepsi konsumen tentang labelisasi halal pada pembelian produk makanan impor dalam kemasan ditinjau perspektif ekonomi syariah di Kecamatan Bengkalis Kabupaten Bengkalis dan untuk mengetahui faktor-faktor yang menentukan persepsi konsumen tentang labelisasi halal pada pembelian produk makanan impor dalam kemasan. Lokasi penelitian ini pada Kecamatan Bengkalis Kabupaten Bengkalis. Populasi penelitian ini berjumlah 442.211 orang dan sampel yang diperoleh sebanyak 100 orang dengan teknik sampel menggunakan rumus slovin yang kemudian diklasifikasikan dengan menggunakan simple random sampling. Pengumpulan data dilakukan dengan menyebarkan angket secara langsung kepada konsumen di Kecamatan Bengkalis Kabupaten Bengkalis dengan menggunakan skala likert kemudian diberi skor. Analisis data yang digunakan adalah menggunakan deskriptif kualitatif dengan menggunakan kategori pengukuran “Sangat Baik” pada kategori 81%-100%, “Baik” pada kategori 61%-80%, “Tidak Pasti” pada kategori 41%-60%, “Buruk” pada kategori 21%-40%, dan “Sangat Buruk” pada kategori 0%-20%. Berdasarkan analis data dapat diketahui analisis persepsi konsumen tentang labelisasi halal pada pembelian produk makanan impor dalam kemasan ditinjau perspektif ekonomi syariah di Kecamatan Bengkalis Kabupaten Bengkalis dikatakan “Baik” dengan persentase 74% yang berada pada 60%-80%. Adapun faktor yang menentukan persepsi konsumen tentang labelisasi halal pada pembelian produk makanan impor dalam kemasan ditinjau perspektif ekonomi syariah di Kecamatan Bengkalis Kabupaten Bengkalis yaitu faktor memilih. Dalam menentukan (mengambil dan sebagainya) sesuatu yang dianggap sesuai dengan kesukaan selera dan sebagainya. Sedangkan mengatur yakni tentang kepastian hukum yang berlaku tentang produk makanan yang berlabel halal. Menafsirkan apakah produk makanan impor dalam kemasan sudah berlabel halal MUI.
Susilawati Susilawati
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 65-76; https://doi.org/10.46367/iqtishaduna.v8i1.152

Abstract:
Penelitian ini bertujuan untuk menganalisis: (1) Mengidentifikasi kondisi internal dan eksternal dalam menjalankan kegiatan pemasaran ikan di Kabupaten Bengkalis, (2) Saluran distribusi pemasaran yang ditempuh oleh nelayan di Kabupaten Bengkalis, (3) Tinjauan perspektif ekonomi Islam terhadap pemasaran ikan yang dilakukan oleh nelayan di Kabupaten Bengkalis. Penelitian ini termasuk jenis penelitian lapangan dengan metode kualitatif. Populasi dan sampel penelitian adalah nelayan yang ada di Kabupaten Bengkalis dengan jumlah populasi sebesar 2986 orang pada tahun 2015 diperkecil dengan rumus Solvin sehingga jumlah sampel menjadi 97 orang. Teknik pengumpulan data melalui observasi, pembagian angket (koesioner), wawancara, dan dokumentasi. Hasil penelitian menunjukan bahwa Faktor Internal meliputi; kekuatan dan kelemahan. a. Kekuatan yaitu, Kemampuan hasil produksi perikanan yang cukup besar, Melimpahnya sumberdaya kelautan dan perikanan, dan letak wilayah yang strategis. b. kelemahan yaitu, produksi hasil tangkapan yang tidak menentu, harga yang tidak setabil, kelembagaan TPI (tempat pendaratan ikan) yang tidak berfungsi, dan lemahnya pengetahuan pemasaran. Dan faktor eksternal meliputi peluang dan ancaman; a. Peluang yaitu, produksi hasil tangkapan yang bervariasi, wilayah pemasaran yang luas, dan kualitas hasil tangkapan yang segar. b. Ancaman yaitu, produksi hasil tangkapan yang mudah rusak, penetapan harga secara sepihak, pengetahuan masyarakat tentang harga yang masih rendah, dan perkembangan teknologi dalam pemasaran yang masih minim. Saluran distribusi pemasaran ikan yang ditempuh nelayan Kabupaten Bengkalis adalah 1) Nelayan memasarkan langsung kepada Konsumen; 2) Nelayan memasarkan langsung kepada pedagang pengumpul untuk kemudian dipasarkan kembali kepada pedagang pengecer maupun konsumen akhir; 3) Nelayan memasarkan langsung kepada pedagang pengecer untuk kemudian didistribusikan kepada konsumen akhir. Ditinjau dari perspektif ekonomi Islam, pemasaran ikan yang terjadi di Kabupaten Bengkalis dalam kegiatan pemasaran harus berlandaskan nilai-nilai Islam berkaitan dengan kualitas dan keberadaan barang, penetapan harga barang, tempat distribusi barang, serta promosi barang yang terhindar dari adanya unsur garar, Ikhtikar, menzolimi, terzolimi dan unsur riba dalam aktivitas pemasaran.
Miftahuddin Miftahuddin,
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 16-32; https://doi.org/10.46367/iqtishaduna.v8i1.149

Abstract:
Mobile Banking is a banking service using mobile communication tools such as mobile phones by providing many facilities for banking transactions through applications on mobile phones. This research was conducted to find out the Comparison of Bank Syariah Mandiri Bengkalis Branch Office Mobile Banking Application Facilities with Bank Mandiri Bengkalis Branch Office. The research method used in this study is a qualitative descriptive method by comparing the facilities, rates, number of user customers and the security of the Mobile Banking of both banks, then how to use Mobile Banking from an Islamic perspective. After being investigated, it was found that Bank Mandiri Mobile Banking application facilities were better than Bank Syariah Mandiri. Whereas Mobile Banking in an Islamic perspective may be done because it does not cause harm but it is something that brings many benefits.
Mashuri Mashuri, Eryana Eryana, Ezril Ezril
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 138-154; https://doi.org/10.46367/iqtishaduna.v8i1.158

Abstract:
Penelitian ini bertujuan untuk mengetahui pengaruh modal, jumlah tenaga kerja, tingkat pendidikan, pengalaman, lama jam kerja, usia para pedagang pasar terhadap tingkat keberhasilan usaha para pedagang di pasar Sukaramai kecamatan Bengkalis. Penelitian ini merupakan penelitian inferensial dengan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan simple random sampling jumlah yang digunakan sebagai sampel sebanyak 47 orang pemilik toko (kios). Teknik pengumpulan data primer menggunakan kuesioner, wawancara serta observasi lapangan. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa terdapat pengaruh positif modal terhadap pendapatan pedagang di pasar Sukaramai Bengkalis yang ditunjukan dengan nilai koefisien standar regresi sebesar 0,673. Terdapat pengaruh tenaga kerja dengan nilai koefisien standar regresi sebesar 0,295, tidak terdapat pengaruh pendidikan (dummy variable) dan lama usaha (pengalaman) terhadap peningkatan pendapatan (keberhasilan usaha), terdapat pengaruh positif lama jam kerja dengan nilai koefisien standar regresi sebesar 0,229, dan tidak terdapat pengaruh usia terhadap keberhasilan para pedagang di pasar Sukaramai kecamatan Bengkalis. Sedangkan secara simultan yakni pengaruh modal, jumlah tenaga kerja, tingkat pendidikan, pengalaman, lama jam kerja, usia terhadap tingkat keberhasilan pedagang di pasar Sukaramai kecamatan Bengkalis sebesar 94,8% sedangkan sisanya sebesar 5,2% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.
Irawan Fakhrudin Mahalizikri
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 89-100; https://doi.org/10.46367/iqtishaduna.v8i1.154

Abstract:
Pembangunan disektor fisik yang terus malaju seiring dengan pesatnya kemajuan ilmu pengetahuan dan teknologi perlu diimbangi dengan kemajuan masyarakat pada aspek nonfisik. Sejauh ini kemajuan ilmu pengetahuan dan teknologi masih menyisakan ketertinggalan masyarakat pada aspek nonfisik. Dunia pendidikan, kesehatan masyarakat, dan kesejahteraan masih jauh manjadi problem klasik yang butuh penanganan serius dari semua pihak. Perguruan Tinggi sangat berperan dalam ikut serta menyukseskan program pembangunan Nasional. Tujuan utama pembangunan Nasional adalah pembentukan masyarakat Indonesia yang modern namun tetap berpegang teguh pada Pancasila dan UUD 45. Dalam pembentukan masyarakat yang modern ini, perguruan tinggi bertugas menciptakan tenaga-tenaga ahli yang harus memiliki pengetahuan tinggi dan mampu mengembangkan ilmunya melalui teknologi yang akhirnya bisa dimanfaatkan oleh masyarakat Indonesia secara keseluruhan. Dengan mengikuti derap langkah pembangunan yang semakin dinamis untuk meningkatkan sumber daya manusia baik dalam pemamfaatan serta pengolahan sumber daya alam dan sumber daya manusia. Dalam mengimplementasikan keilmuan yang dimiliki dari berbagai disiplin ilmu yang untuk selanjutnya dapat diterapkan di tengah-tengah masyarakat khususnya desa Sepotong dalam memberdayakan salah satu unit potensi yakni tanaman pucuk merah.
Lukman Hakim
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 33-42; https://doi.org/10.46367/iqtishaduna.v8i1.150

Abstract:
Penelitian ini bertujuan untuk mengetahui pengaruh Return on asset, Investment Opportunity set berpengaruh terhadap Nilai Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia 2011-2013. Populasi dalam penelitian ini adalah perusahaan yang termasuk dalam LQ45 secara konsisten 2011-2013 serta memiliki laporan keuangan lengkap 2011-2013. Hasil pengujian mengemukan bahwa Return on asset, Investment Opportunity set berpengaruh terhadap Nilai Perusahaan LQ45 secara simultan. Pengujian hipetesis membuktikan Return on Asset tidak berpengaruh dalam meningkatkan Nilai Perusahaan, Investment Opportunity set berpengaruh signifikan dalam meningkatkan Nilai Perusahaan dan Good Corporate Governance berpengaruh signifikan dalam meningkatkan Nilai Perusahaan.
Muhammad Makruflis
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 8, pp 225-236; https://doi.org/10.46367/iqtishaduna.v8i2.176

Abstract:
This research is motivated by the performance of Islamic banks in Pekanbaru as measured in terms of the Islamicity Performance Index. This research is field research, with qualitative descriptive methods. The sampling method uses simple random sampling. The number of respondents in this study amounted to 93 people. Data collection is done by means of observation, interviews, documentation and questionnaires. Based on strategic planning and Islamicity Performance Index using Islamic economic perspective in the form of financial ratios namely profit sharing ratio, zakat performance ratio, equitable distribution ratio, director employee welfare ratio, Islamic investment versus non-Islamic investment ratio and Islamic income versus non-Islamic income and more focused the zakat performance ratio shows that the financial performance of Bank Muamalat Indonesia is better than Bank Syariah Mandiri.
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 5, pp 1-15; https://doi.org/10.46367/iqtishaduna.v5i1.74

Abstract:
Teknologi informasi sangatlah pesat perkembangannya, sehingga merubah sebagian besar gaya hidup masyarakat terutama di Indonesia yang awalnya bersifat tradisional menjadi moderen. Dunia perbankan saat ini juga sudah memanfaatkan teknologi informasi dalam operasionalnya sehari-hari, dimana operasionalnya dikenal dengan Sistem Aplikasi Perbankan. Dengan pemanfaatan teknologi informasi operasional bank semakin hari semakin efektif dan efisien serta menyediakan fasilitas-fasilitas pendukung yang mempermudah transaksi keuangan bagi nasabah seperti fasilitas pembayaran non tunai. Penggunaan teknologi modern sebagai instrument pembayaran non tunai, baik secara domestik maupun secara internasional, telah berkembang pesat disertai dengan berbagai inovasi yang mengarah pada penggunaan yang semakin efisien, praktis, aman, cepat dan nyaman. Fasilitas pembayaran non tunai tersebut akhir-akhir ini muncul dalam bentuk instrument pembayaran yang dikenal dengan uang elektronik (electronic money/e-money) dan uang virtual (virtual money). Untuk itu dalam tulisan ini akan lebih membahas dan memperjelas secara mendalam tentang penggunaan uang elektronik dan uang virtual sebagai pengganti uang tunai di Indonesia. Sehingga masyarakat akan lebih mengetahui perkembangan, jenis-jenis dan manfaat serta kelebihan dan kekurangan uang elektronik dan uang virtual dibandingkan dengan uang tunai.
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 4, pp 1-14; https://doi.org/10.46367/iqtishaduna.v4i1.59

Abstract:
Indonesian is a large country where the population is included in one of the largest countries in the utilization of information and communication technology. The Indonesian government through the Ministry of Communications and Information committed to accelerating the development of communications infrastructure and the Internet to remote areas throughout Indonesia. This is a great opportunity for the Indonesian people to use the Internet so it can be extended to all areas of life from business, education, health and others as a form of advances in technology and information. Communities can use the Internet ranging from information in the newspaper online, make friends online, online consultation, online business and so on. In the business world, itself has been a shift from traditional business (offline) to the online business. Online business is a huge range and shape, but in this paper, focus discusses the online store. Discussion ranging from the introduction of an online business, a reason to do business online, nothing any forms of online business, how to prepare to start a business online store, how the strategy of customer service and how to shop online store business management and how to store promotion strategy online.
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, Volume 2, pp 485-512; https://doi.org/10.46367/iqtishaduna.v2i2.32

Abstract:
Perkembangan teknologi informasi dan komunikasi saat sekarang sudah tidak terbendung lagi, itu semua dapat dilihat dalam kehidupan nyata sehari-hari. Indonesia termasuk dalam salah satu negara yang terbesar dalam pemanfaatan teknologi informasi dan komunikasi. Itu terbukti, setiap ada produk-produk komunikasi yang baru selalu diserbu oleh masyarakat terutama kalangan menengah ke atas. Kemudian pemerintah Indonesia melalui Kementrian Komunikasi dan Informasi juga sedang gencar-gencarnya mempercepat pembangunan infrastruktur komunikasi dan Internet sampai kepelosok-pelosok daerah di seluruh Indonesia. Sehingga hampir semua orang dalam masyarakat sudah mempunyai perangkat elektronik dan komunikasi seperti komputer, televisi, laptop, PC-tablet, smartphone dan lain-lain yang terkoneksi ke Internet. BAZNAS merupakan badan amil zakat nasional yang didirikan oleh pemerintah Indonesia juga tidak mau ketinggalan dalam segi teknologi informasi. Hal itu dibuktikan BAZNAS dengan dibangunnya website sebagai sarana informasi terkini BAZNAS untuk masyarakat dan sistem zakat online untuk para muzaki. Tetapi sampai saat ini pemanfaatan sistem zakat online masih belum banyak diketahui oleh masyarakat di Indonesia. Untuk itu dengan adanya tulisan ini dapat membantu pihak BAZNAS untuk mensosialisasikan sistem zakat onlinenya. Kemudian dalam tulisan ini juga dijelaskan tahap-tahap penggunaan sistem zakat online BAZNAS secara keseluruhan sehingga dapat membantu dan mempermudah muzaki dalam menggunakan zakat online BAZNAS.
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