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Jurnal Iqtisaduna
Jurnal Iqtisaduna is a scientific and peer reviewed journal run by the Faculty of Economics and Business Islam (FEBI) UIN Alauddin Makassar. This journal is published in 2 (two) editions every year, i.e. June and December editions. The articles published by the Jurnal Iqtisaduna contain studies of research and thought related to the study of Islamic economics as well as other general economics integrated with Islamic studies.
Articles
56
Articles
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Implementasi Prinsip Good Governance Pada Lembaga Pengelolaan Zakat BAZNAS Kota Gorontalo

Sudirman, Sudirman

Jurnal Iqtisaduna Vol 4, No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

This study aims to analyze the implementation of the principles of good governance in the management of zakat in the National Zakat Agency (BAZNAS) of Gorontalo City. This research is qualitative research. Data collection techniques are carried out through interviews, observation, and documentation.The results of the study show that the implementation of the principles of Good Governance in the BAZNAS Institute of Gorontalo City is sufficient, both in the aspects of transparency, justice, and responsibility as well as on the legal aspects. Then, specifically in the aspect of accountability, it has not been fully in accordance with the Accounting Standard Statement PSAK 02 revision 2009. In this study it was found that the cash outflow report has not referred to ED PSAK found that BAZNAS Gorontalo City only reported 2 activities, namely operational and investment activities, while in the aspect of funding has not been raised in the financial statements

Pengaruh Usability, Information dan Service Interaction terhadap Minat Beli pada muslimarket.com

Napitupulu, Rodame Monitorir

Jurnal Iqtisaduna Vol 4, No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

Internet has changed the way consumer buying products. They now buy products through website. Muslimarket.com is one of the most complete e-commerce for Muslim product in Indonesia. The tight competition of e-commerce demanding muslimarket.com to optimized website as its e-marketing in order to improve buying interest so that the sharia business can also able to increase. The aim of this research is to know effect of usability, information and service interaction to buying intense through website. This research use quantitative approach. The three independent variables (usability, information and service interaction) built based on Webqual 4.0. The sample is 100 respondents that spread all over Indonesia. Based on the multiple linear regression, all independent variable: usability, information and service interaction have significant positive effect on buying interest at muslimarket.com. But partially, only information has not significant positive effect on buying interest at muslimarket.com.

Tingkat Literasi Keuangan Syariah Pedagang Pasar di Kota Padangsidimpuan

Siregar, Rizal Ma'ruf Amidy

Jurnal Iqtisaduna Vol 4, No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

Padangsidimpuan city as one of the cities in North Sumatra Province, is an integral part of advancing Islamic banking in Indonesia in general, and in North Sumatra in particular. The development of Islamic banking in Padangsidimpuan cannot be separated from the role of merchant as customers of Islamic banks in Padangsidimpuan, both as saving and financing customers. The biggest market in Padangsidimpuan is Sangkumpal Bonang and its surroundings, which is the center of economic activity of the city. This study aims to find out how the literacy level of Sangkumpal Bonang’s merchant to sharia financial products. This study discusses the difference in sharia financial literacy of Sangkumpal Bonang’s merchant based on age, the last education and the average incomes per month,  using descriptive analysis methods and Chi-Square. This study proves that the higher the level of respondents formal education, the higher their sharia financial literacy rate. Likewise, the respondent's income level, the higher the average income per month, the higher their sharia financial literacy rate. While based on age, there is no difference in the level of respondents’ sharia financial literacy.

Al-Falah Dalam Wakaf Tunai

Fatahuddin, Askar

Jurnal Iqtisaduna Vol 4, No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

Knowing the mechanisms in management of waqf management is very important to know both individuals and waqf institutions. The Indonesian Charity Foundation continues to make efforts to achieve maximum prosperity. However, what is the management if reviewed by fiqh, compilation of Islamic law and Law no. 4 of 2004 concerning representatives. This study uses a type of qualitative research with descriptive analysis and socio-historical approach to determine the observed organizational behavior. Exploration of the foundation's programs, events, and activities was analyzed by a normative theological approach (fiqh, KHI) and the law to find out the implementation of cash waqf activities in a review of compilation of Islamic law and legislation on representation. Until finally it was discovered the management of cash waqf management, and knew the mechanism for the distribution of cash waqf management benefits based on the principles of "Giving", "Inspiring" and "Ikhlas" in establishing mauquf alaihi.

PREDIKSI POTENSI ZAKAT MAL/PROFESI KABUPATEN TULUNGAGUNG DENGAN METODE EXPONENTIAL SMOOTHING

Rafikasari, Elok Fitriani, Supriyadi, Ahmad

Jurnal Iqtisaduna Vol 4, No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

Penerimaan zakat di BAZNAS termasuk BAZNAS Kabupaten Tulungagung cenderung mengalami peningkatan. Peningkatan penerimaan zakat dalam hal ini zakat mal/profesi harus diimbangi dengan upaya untuk perbaikan pelayanan dalam pengelolaan zakat. Prediksi potensi zakat mal/profesi harus dilakukan sebagai upaya antisipasi ketidakstabilan jumlah zakat yang diterima. Metode yang tepat digunakan dalam prediksi potensi zakat Kabupaten Tulungagung adalah metode Exponential Smoothing. Prediksi nilai penerimaan zakat Mal/Profesi Kabupaten Tulungagung pada tahun 2018 berkisar antara nilai 120.402.877 - 185.563.787

Differentiation, Promotion, and Interest in Building Spiritual Capital Muzzaki

Hartono, Setyo Budi

Jurnal Iqtisaduna Vol 4, No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

The purpose of this study is to determine the formulation of variables that influence between differentiation, promotion, and zakat interest in forming spiritual capital in muzakki. Differentiation, promotion, and interest in this study use a religious approach in developing indicators that are used to explain the spiritual capital in muzakki. Purposive sampling is a technique used in this study, namely as many as 100 muzakki people who channel zakat through the National Zakat Amil Agency (BAZNAS) in Indonesia. Testing of research data using Partial Least Square (PLS). The results of this study indicate that differentiation and promotion leads to increased zakat interest, but differentiation and promotion does not lead to an increase in spiritual capital in muzaaki. The formation of spiritual capital in muzakki is explained through interest formed from the differentiation and promotion that has been carried out by the Amil Zakat Agency in Indonesia (BAZNAS). From the results of PLS testing shows that the influence of differentiation mediated by promotion has a greater influence on the interest of muzakki to tithe. Promotion plays a role as a link between differentiation and the formation of zakat interests to become a spiritual capital in muzakki.

Mengungkap Aspek Sedekah dalam Transaksi Mangpaindan Doi pada Masyarakat Lunjen Enrekang

Putra Suaib, Andi Suwandi, Abdullah, Wahyuddin, Kara, Muslimin

Jurnal Iqtisaduna Vol 4, No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

The focus of this research is the practice of transaction and doi and aspects of charity in the transaction. This study uses a qualitative paradigm with a phenomenal approach. The data validity testing uses data triangulation techniques and theory triangulation to improve data validity and reliability. The results of this study are (1) the mechanism of transactions that are carried out and carried out by individual Lunjen people has no witnesses, no written form, and no return agreement. (2) Money inflation in other transactions and transactions occurs between the lending time and payment of the debt. (3) The results of the qardh alms calculation obtained state that each muqridl gives alms qardh and also muqtaridl obtains the opposite. Transactions and doi have sharia added value (shari'ah value added) such as economic value added to the charity aspect of value reduction (inflation), mental added value to altruistic feelings and spiritual added value, namely sincerity and a sense of God's presence

Penguatan Peran Perguruan Tinggi Islam Dalam Mendorong Pengembangan Lembaga Keuangan Syariah di Indonesia

Awaluddin, Murtiadi

Jurnal Iqtisaduna Vol 4, No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

The purpose of this study is to formulate appropriate strategies in strengthening the role of Islamic universities in encouraging the development of Islamic financial institutions in Indonesia. Researchers took the object of research on three PTKI in Makassar.  The type of research is qualitative analysis of phenomological approach. Data is obtained from primary data in the form of statements and attitudes, then secondary data in the form of relevant literature and support the discussion of research, documentation. Techniques of collecting data in the form of observation, documentation, interview (Interview) directly with the parties concerned. Then the technique of processing and data analysis is done through four stages, namely: data collection, data reduction, data presentation, and conclusion. The result shows that Islamic University has great potential and role in supporting the development of Shariah financial institutions in Indonesia both in terms of human resource needs, as well as the marketing potential of syariah financial products.

SMIF Model With Maqashid Sharia-Based

Alhifni, Anas, Ahwarumi, Biyati

Jurnal Iqtisaduna Vol 4, No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

Islamic microfinance institution is financial institution that is more oriented to the middle and lower community, its existence is for all religions and its role should be further optimized to provide welfare to members and community in general, this paper aims to explain the basic philosophy of Islamic microfinance institution and how the concept of Islamic microfinance institution in accordance with maqashid sharia values. The method used is qualitative method withanalysis techniques of data content analysis.Result of this article shows that the fundamental difference between Islamic microfinance institution and conventional finance institutionfound in the philosophy of moral values in accordance with texts of the Al-Quran and hadith. As maqashidsyariah-based SMIF financial institution that can guarantee every product that is able to provide benefits for people to reach Fallah or welfare, such as prioritizing profit sharing products, and keep the goal as business and social financial institution.

Penerapan Prinsip Manajemen Sumber Daya Insani di Kampung Cokelat Blitar

Husna, Nadya Amira, Latifah, Nur Aini

Jurnal Iqtisaduna Vol 4, No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

Along with developing era, economic activity is also developed, even islamic economic follows the development too. As muslim, it is a must to stay applying Islam lesson in daily life, it includes term of management activity that is going on. Management of company consists of management of human resouce that can be integrated with Islam lessons and sourced from Al-Qurâ??an and Hadist. Implementation of management based on syariah commonly is only done by the company that the owner is a muslim who obligates whole of his or her employees follows syariah regulations. One of them is this Kampung Coklatâ??s Blitar company. This research uses qualitative methods, with data collection conducted through interviews and in-depth observation and during the period. The study found that the implementation of Shariah-based human resource management in Kampung Coklat Blitar included recruitment process, the selection process (must follow some tests), training and development (religious), and performance appraisal (using work and behavior). The results also show that this Blitar Coklat Village company in the implementation of syariah based human resource management is in accordance with the teachings of Islam. By implementing rewards to employees who behave well.