This study aims to analyze the National Zakat Amil Agency (BAZNAS) of Maros Regency in distributing zakat. The research design is field research and uses qualitative descriptive methods. The instruments of this study are interview guides, field notes and recoding. The results of the study found that: 1) BAZNAS Maros district distributes zakat in Consumptive and productive forms. 2) consumptive is given once in a while which is carried out in the month of Ramadan except for study completion assistance when given a request to enter through a proposal for study completion assistance, while for productive funds is channeled every three months based on incoming requests for assistance.
{"title":"Tinjauan terhadap Pendistribusian Zakat Profesi dalam Peningkatan Kesejahteraan Masyarakat ( Studi pada BAZNAS Kab. Maros)","authors":"M. Mujahidin","doi":"10.21093/AT.V4I2.1367","DOIUrl":"https://doi.org/10.21093/AT.V4I2.1367","url":null,"abstract":"This study aims to analyze the National Zakat Amil Agency (BAZNAS) of Maros Regency in distributing zakat. The research design is field research and uses qualitative descriptive methods. The instruments of this study are interview guides, field notes and recoding. The results of the study found that: 1) BAZNAS Maros district distributes zakat in Consumptive and productive forms. 2) consumptive is given once in a while which is carried out in the month of Ramadan except for study completion assistance when given a request to enter through a proposal for study completion assistance, while for productive funds is channeled every three months based on incoming requests for assistance.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47315759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study investigates the effect of financial ratios on stock returns at companies listed in Indeks Saham Syariah Indonesia (ISSI) period 2012-2016. This study uses quantitative methods with secondary data collected from the company's financial statements. The population in this study were all companies listed on the Syariah Indonesia Stock Index (ISSI) during the period of 2012-2016 as many as 149 companies. Based on the sampling technique with purposive sampling method obtained a sample of 59 companies with data collected during the period 2012-2016 as many as 295 financial report data. In this study panel panel regression was used to see the effect of the independent variables consisting of ROCE, TATO, TIER, PER and CFR on the dependent variable namely Stock Return. Processing data in this study using Eviews 9. Software. Data analysis techniques in this study using statistical techniques with the help of Eviews 9 program. Based on 59 companies observed, fixed effect panel data regression models have been used to examine the relevance to the effect of financial ratios on stock returns. The result of the research, found that the Total Asset Turnover (TATO) and Time Interest Income Ratio (TIER) have a positive effect on stock returns. Total Asset Turnover (TATO) and Time Interest Earned Ratio (TIER) can be considered by investors to make decisions in choosing which companies have high stock returns. Return On Capital Employed (ROCE), Price To Earning Ratio (PER), and Cash Flow Ratio (CFR) are not related to stock returns.
{"title":"Rasio Keuangan dan Return Saham Syariah","authors":"D. Widyarini, Muhammad Arsyadi Ridha","doi":"10.21093/AT.V4I2.1390","DOIUrl":"https://doi.org/10.21093/AT.V4I2.1390","url":null,"abstract":"This study investigates the effect of financial ratios on stock returns at companies listed in Indeks Saham Syariah Indonesia (ISSI) period 2012-2016. This study uses quantitative methods with secondary data collected from the company's financial statements. The population in this study were all companies listed on the Syariah Indonesia Stock Index (ISSI) during the period of 2012-2016 as many as 149 companies. Based on the sampling technique with purposive sampling method obtained a sample of 59 companies with data collected during the period 2012-2016 as many as 295 financial report data. In this study panel panel regression was used to see the effect of the independent variables consisting of ROCE, TATO, TIER, PER and CFR on the dependent variable namely Stock Return. Processing data in this study using Eviews 9. Software. Data analysis techniques in this study using statistical techniques with the help of Eviews 9 program. Based on 59 companies observed, fixed effect panel data regression models have been used to examine the relevance to the effect of financial ratios on stock returns. The result of the research, found that the Total Asset Turnover (TATO) and Time Interest Income Ratio (TIER) have a positive effect on stock returns. Total Asset Turnover (TATO) and Time Interest Earned Ratio (TIER) can be considered by investors to make decisions in choosing which companies have high stock returns. Return On Capital Employed (ROCE), Price To Earning Ratio (PER), and Cash Flow Ratio (CFR) are not related to stock returns.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49111471","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to see the level of comparison of the consumption patterns of Jambi netizen before, during and after the month of Ramadan. The research approach uses descriptive qualitative analysis method of data triangulation consisting of interview data, observations and questionnaires by comparing consumption expenditure financing. This study used 140 respondents with the findings that 95% of respondents said they had increased consumption costs in the month of Ramadan. The comparison of Jambi Netizen’s consumption level before, when and after Ramadhan measured by the level of food and drink, clothing expenditure. Expenditure ini Ramadan month has increased from 41% -50% and 91% -100% compared to other months, while the clothing’s expenditure in the Ramadan month compared to other months has increased by the ranges from 150% -249% and 250% -349%. The differences in consumption patterns in ramadhan month compared to other months can be seen in the increasing number of people who shop in the market for on one day before ramadhan to prepare consumption needs in the month of Ramadan and H-10 during Ramadan to prepare for buying Lebaran clothes and consumption of Eid preparations. At the time of Ramadan there is a tradition of going home, on average, the respondents claim spent accommodation funds ranging from Rp. 1,000,000 to Rp. 2,500,000 and also adjusted to the distance to the hometown plus the purchase of consumption and souvenirs for the family in the hometown.
{"title":"Analisis Perbandingan Pola Konsumsi Masyarakat Kota Jambi Sebelum, Sesaat dan Sesudah Bulan Ramadhan","authors":"Habriyanto Habriyanto","doi":"10.21093/AT.V4I2.1453","DOIUrl":"https://doi.org/10.21093/AT.V4I2.1453","url":null,"abstract":"This study aims to see the level of comparison of the consumption patterns of Jambi netizen before, during and after the month of Ramadan. The research approach uses descriptive qualitative analysis method of data triangulation consisting of interview data, observations and questionnaires by comparing consumption expenditure financing. This study used 140 respondents with the findings that 95% of respondents said they had increased consumption costs in the month of Ramadan. The comparison of Jambi Netizen’s consumption level before, when and after Ramadhan measured by the level of food and drink, clothing expenditure. Expenditure ini Ramadan month has increased from 41% -50% and 91% -100% compared to other months, while the clothing’s expenditure in the Ramadan month compared to other months has increased by the ranges from 150% -249% and 250% -349%. The differences in consumption patterns in ramadhan month compared to other months can be seen in the increasing number of people who shop in the market for on one day before ramadhan to prepare consumption needs in the month of Ramadan and H-10 during Ramadan to prepare for buying Lebaran clothes and consumption of Eid preparations. At the time of Ramadan there is a tradition of going home, on average, the respondents claim spent accommodation funds ranging from Rp. 1,000,000 to Rp. 2,500,000 and also adjusted to the distance to the hometown plus the purchase of consumption and souvenirs for the family in the hometown.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46970173","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The main problem of economic development such as poverty, unemployment, asymmetry of economic among individuals could not be removed succecfully in Indonesia. One of the reasons is caused with unreadable other variables such as social law, politics, culture and so on. The size of the success Islamic economic growth is not measured only from the material achievement perspective or the results of quantity, but also from the improving religious perspective, social and society life. The motodology of this research is library research. To get more information, the reference is taken from some book that have relation with the topic. The result is that Ibn Khaldun’s thought is referring to the term "umran al-alam" or prospering the world. It is formed from three components, namely; history (tarikh), cooperation among society (al-ijtima 'al-insani) and the universe (al-kawn). Ibnu Khaldun offered the concept of Islamic economic development: First, the contribution of humans (ar-Rijal). Second, the contribution of development (al-Imarah), Third, the contribution of institutions and government. Fourth, the contribution of wealth (al-mal). Umer Chapra believed that the means of quittable development requires "efficiency" and "equalization" of the use of all resources, both "efficiency" and "justice" cannot be applied or actualized without the supporting with moral dimensions in economic activities. Umer Chapra's thoughts are following: First, Efficiency, justice and morality. Second, the contributions of the state. Two thoughts on Islamic economic development below are known that the concept of Islamic economic development does not only measure the level of welfare in the world, but also the more important is how to prosper in the hereafter. The built concept of the two thinkers is directed more to the concept of empowerment or empowering natural resources efficiently and equitably by the role upholding ethical values and social justice.
{"title":"Konsep Empowerment Sebagai Instrumen Pembangunan Ekonomi Islam (Telaah Kritis Pemikiran Ibnu Khaldun dan Umer Chapra)","authors":"Moh. Musfiq Arifqi","doi":"10.21093/AT.V4I2.1356","DOIUrl":"https://doi.org/10.21093/AT.V4I2.1356","url":null,"abstract":"The main problem of economic development such as poverty, unemployment, asymmetry of economic among individuals could not be removed succecfully in Indonesia. One of the reasons is caused with unreadable other variables such as social law, politics, culture and so on. The size of the success Islamic economic growth is not measured only from the material achievement perspective or the results of quantity, but also from the improving religious perspective, social and society life. The motodology of this research is library research. To get more information, the reference is taken from some book that have relation with the topic. The result is that Ibn Khaldun’s thought is referring to the term \"umran al-alam\" or prospering the world. It is formed from three components, namely; history (tarikh), cooperation among society (al-ijtima 'al-insani) and the universe (al-kawn). Ibnu Khaldun offered the concept of Islamic economic development: First, the contribution of humans (ar-Rijal). Second, the contribution of development (al-Imarah), Third, the contribution of institutions and government. Fourth, the contribution of wealth (al-mal). Umer Chapra believed that the means of quittable development requires \"efficiency\" and \"equalization\" of the use of all resources, both \"efficiency\" and \"justice\" cannot be applied or actualized without the supporting with moral dimensions in economic activities. Umer Chapra's thoughts are following: First, Efficiency, justice and morality. Second, the contributions of the state. Two thoughts on Islamic economic development below are known that the concept of Islamic economic development does not only measure the level of welfare in the world, but also the more important is how to prosper in the hereafter. The built concept of the two thinkers is directed more to the concept of empowerment or empowering natural resources efficiently and equitably by the role upholding ethical values and social justice.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49319399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research was to examine the effect of EPS and ROE on stock price with PER as a moderating variable. The object examined was the company went public in the Jakarta Islamic Index period January 2010 - May 2018. The research period in this study was 8 years from 2010-2017. The sampling method in this research is purposive sampling to obtain 6 of company in Jakarta Islamic Index. This research used panel data regression and residual data. Based on the results of the analysis it was found that the Earning Per Share (EPS) and Return on Equity (ROE) have a significant effect on stock prices partially and simultaneously. In addition, Price Earning Ratio (PER) was able to moderate the relationship beetwen Earning Per Share (EPS) on stock prices. Finally, Price Earning Ratio (PER) was able to moderate the the relationship between Return on Equity (ROE) and stock prices.
{"title":"Rasio Keuangan dan Pengaruhnya Terhadap Harga Saham Syariah dengan Price Earning Ratio Sebagai Variabel Moderasi","authors":"Y. Yuliawati, Darmawan Darmawan","doi":"10.21093/AT.V4I2.1396","DOIUrl":"https://doi.org/10.21093/AT.V4I2.1396","url":null,"abstract":"The purpose of this research was to examine the effect of EPS and ROE on stock price with PER as a moderating variable. The object examined was the company went public in the Jakarta Islamic Index period January 2010 - May 2018. The research period in this study was 8 years from 2010-2017. The sampling method in this research is purposive sampling to obtain 6 of company in Jakarta Islamic Index. This research used panel data regression and residual data. Based on the results of the analysis it was found that the Earning Per Share (EPS) and Return on Equity (ROE) have a significant effect on stock prices partially and simultaneously. In addition, Price Earning Ratio (PER) was able to moderate the relationship beetwen Earning Per Share (EPS) on stock prices. Finally, Price Earning Ratio (PER) was able to moderate the the relationship between Return on Equity (ROE) and stock prices.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41487065","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
sharia hedging/ hedging transactions based on DSN Fatwa No. 96 by using sharia commodity instruments is a new thing in Indonesia, so that more in-depth studies are needed to analyze the readiness of Islamic banks in implementing sharia hedging / hedging transactions on exchange rates based on DSN No. Fatwa. 96 for ‘aqd al-tahawwuth bi al-sil’ah (using sharia commodities).The research method used is a qualitative approach with survey and interview methods, based on (a) Total assets of Islamic Financial Institutions (LKS) / Sharia Business Units (UUS). (b) Availability of being a respondent. (c) Respondents know well the mechanism in the DSN Fatwa No. 96. The results of this study found that (1) Issuance of DSN 96 Fatwa for the third mechanism has not been applied by Islamic banking. (2) Regulators (BI, OJK and related regulators) have not been able to provide detailed regulations related to Islamic hedging / hedging. (3) Commodities that can be transacted by the third mechanism are limited to coal, gold, bauxite.
在印度尼西亚，使用伊斯兰教法商品工具进行基于法特瓦96号DSN的伊斯兰教法套期保值/对冲交易是一件新鲜事，因此需要更深入的研究来分析伊斯兰银行在基于法特瓦96号DSN实施汇率伊斯兰教法对冲/对冲交易方面的准备情况。96表示“aqd al-tahawuth bi al-sil’ah”（使用伊斯兰教法商品）。所使用的研究方法是基于（a）伊斯兰金融机构（LKS）/伊斯兰教法业务部门（UUS）的总资产的调查和访谈方法的定性方法。（b） 是否可以成为答辩人。（c） 被调查者很清楚第96号DSN中的机制。本研究的结果发现：（1）第三种机制的DSN 96 Fatwa的发行尚未被伊斯兰银行业应用。（2） 监管机构（BI、OJK和相关监管机构）未能提供与伊斯兰对冲/对冲相关的详细规定。（3） 可以通过第三种机制进行交易的商品仅限于煤炭、黄金和铝土矿。
{"title":"Kesiapan Penerapan Hedging Syariah pada Perbankan Indonesia","authors":"Yuni Fitriana","doi":"10.21093/AT.V4I2.1464","DOIUrl":"https://doi.org/10.21093/AT.V4I2.1464","url":null,"abstract":"sharia hedging/ hedging transactions based on DSN Fatwa No. 96 by using sharia commodity instruments is a new thing in Indonesia, so that more in-depth studies are needed to analyze the readiness of Islamic banks in implementing sharia hedging / hedging transactions on exchange rates based on DSN No. Fatwa. 96 for ‘aqd al-tahawwuth bi al-sil’ah (using sharia commodities).The research method used is a qualitative approach with survey and interview methods, based on (a) Total assets of Islamic Financial Institutions (LKS) / Sharia Business Units (UUS). (b) Availability of being a respondent. (c) Respondents know well the mechanism in the DSN Fatwa No. 96. The results of this study found that (1) Issuance of DSN 96 Fatwa for the third mechanism has not been applied by Islamic banking. (2) Regulators (BI, OJK and related regulators) have not been able to provide detailed regulations related to Islamic hedging / hedging. (3) Commodities that can be transacted by the third mechanism are limited to coal, gold, bauxite.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46856299","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The objectives of this study to identify the implementation of tebasan practices, analyze the contribution of the role of Islamic financial institutions and develop a sharia financing model to solve the practice of tebasan. The research method used with a qualitative approach, through interviews with farmers and Islamic financial institutions. The results showed that the practice of the tebasan in Indramayu had been carried out for a long time by the community, this was due to the lack of understanding of Islamic law which made the farmers continue to carry out the practice. In addition, the contribution of Islamic financial institutions to solved the practice has not yet existed. The absence of limited capital human resources and businesses that have large risks are the main factors of Islamic financial institutions have not contributed. Islamic finance which can be a solution to solve the practice of tebasan source non-commercial financing (Al-Qardhul Hasan) and commercial financing (Salam, Musyarakah or Mudharabah).
{"title":"Model Pembiayaan Syariah Dalam Mengatasi Praktik Sistem Tebasan Di Sentra Padi Nasional","authors":"Nono Hartono","doi":"10.21093/AT.V4I2.1305","DOIUrl":"https://doi.org/10.21093/AT.V4I2.1305","url":null,"abstract":"The objectives of this study to identify the implementation of tebasan practices, analyze the contribution of the role of Islamic financial institutions and develop a sharia financing model to solve the practice of tebasan. The research method used with a qualitative approach, through interviews with farmers and Islamic financial institutions. The results showed that the practice of the tebasan in Indramayu had been carried out for a long time by the community, this was due to the lack of understanding of Islamic law which made the farmers continue to carry out the practice. In addition, the contribution of Islamic financial institutions to solved the practice has not yet existed. The absence of limited capital human resources and businesses that have large risks are the main factors of Islamic financial institutions have not contributed. Islamic finance which can be a solution to solve the practice of tebasan source non-commercial financing (Al-Qardhul Hasan) and commercial financing (Salam, Musyarakah or Mudharabah).","PeriodicalId":31300,"journal":{"name":"Altijary","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45534778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to find out how much interest in saving people in the city of Palembang, especially saving in a sharia-based regional bank, namely the Babylon Sharia Bank. This research was conducted for three months, this study used primary data by distributing questionnaires, the literature used in the form of books and journals; related, the location of the study was in the city of Palembang, the sampling technique, using random sampling techniques with a total sample of 100 respondents, data analysis using multiple linear regression.The results of this study are: Advertisements have an effect on people's saving interest, Publicity has an influence on people's saving interest, Sales promotion does not affect the interest in saving people, Personal sales also have no effect on interest in saving.
{"title":"Pengaruh Promosi Tabungan Bank Sumsel Babel Syariah Terhadap Minat Menabung Masyarakat Kota Palembang","authors":"Mawardi Mawardi","doi":"10.21093/AT.V4I1.1282","DOIUrl":"https://doi.org/10.21093/AT.V4I1.1282","url":null,"abstract":"This study aims to find out how much interest in saving people in the city of Palembang, especially saving in a sharia-based regional bank, namely the Babylon Sharia Bank. This research was conducted for three months, this study used primary data by distributing questionnaires, the literature used in the form of books and journals; related, the location of the study was in the city of Palembang, the sampling technique, using random sampling techniques with a total sample of 100 respondents, data analysis using multiple linear regression.The results of this study are: Advertisements have an effect on people's saving interest, Publicity has an influence on people's saving interest, Sales promotion does not affect the interest in saving people, Personal sales also have no effect on interest in saving.","PeriodicalId":31300,"journal":{"name":"Altijary","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48003250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tourism in west lombok region had inreased from years. This situation gives more beriefets in tourism such as hotel,food and beverage,and travel. Agency which also gives more opportunitres to cleate more employee. This research aims to finds out the hotel influences, trevel agency,food and beverage and tourism spot lite to the new employee absorption in west lombok, also this new employee absorption in this variable has been viewed from the islamic perspective. This research was a quantitatif research with a random variabel such as, hotel,trevel agency, food and beverage and the new employee absor ption. The data analysis has been done by as double regression test. The result showed that hotel, food and beverage(hotel), and trevel agency has constant result so that the new employee absorption increasedto be 2283,923. For hotel variabel is it increased for about 1% so that the new employee absorption also will increased to be 48,233 food and beverage hotel which increased 1% also showed thatthe new employee will also incresed to be 0,021 of herwise trevel agency, if it increased 1% so that the absorpation of the employee will increased $,717. In the hotel,food and beverage (restaurant). Trevel agency showed there is a absopation of the employee. This situation can be seen in how many employee since 2010-2015 which more increased for each variable.
{"title":"Dampak Industri Pariwisata Terhadap Penyerapan Tenaga Kerja Ditinjau Dari Perspektif Ekonomi Islam (Studi pada Hotel, Biro Perjalanan Wisata, Kuliner dan Objek wisata Kabupaten Lombok Barat)","authors":"Romi Putra Saroji","doi":"10.21093/AT.V4I1.1266","DOIUrl":"https://doi.org/10.21093/AT.V4I1.1266","url":null,"abstract":"Tourism in west lombok region had inreased from years. This situation gives more beriefets in tourism such as hotel,food and beverage,and travel. Agency which also gives more opportunitres to cleate more employee. This research aims to finds out the hotel influences, trevel agency,food and beverage and tourism spot lite to the new employee absorption in west lombok, also this new employee absorption in this variable has been viewed from the islamic perspective. This research was a quantitatif research with a random variabel such as, hotel,trevel agency, food and beverage and the new employee absor ption. The data analysis has been done by as double regression test. The result showed that hotel, food and beverage(hotel), and trevel agency has constant result so that the new employee absorption increasedto be 2283,923. For hotel variabel is it increased for about 1% so that the new employee absorption also will increased to be 48,233 food and beverage hotel which increased 1% also showed thatthe new employee will also incresed to be 0,021 of herwise trevel agency, if it increased 1% so that the absorpation of the employee will increased $,717. In the hotel,food and beverage (restaurant). Trevel agency showed there is a absopation of the employee. This situation can be seen in how many employee since 2010-2015 which more increased for each variable. ","PeriodicalId":31300,"journal":{"name":"Altijary","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42004552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study is aimed to find out accountability within Shari’ah Enterprise Theory and know the process also type of accountability in islamic business organization case study at Pamella Supermarket. The methods of this study is qualitative approach using research study. The analyze technique is domain and taxonomy. The results obtained, that the implementation of accountability with Shari’ah Enterprise Theory in Pamella Supermarket based on pamella owner’s concept on accountability that the purpose of life is rahmatan lil alamin that is each muslim can give a benefit to of the muslims. The realization of that concept is there will be a separation of responsibility: business fund from social fund which is managed by Pamella. From the supermarket sight, the business fund is under the responsibility of the owner and to Allah SWT. While the social fund is under the responsibilityof the society by holding some social humanity program, which are reported to the society as well as to the existing interrelated departments in Yogyakarta
本研究旨在找出伊斯兰教企业理论中的问责制，并以Pamella超市为例，了解伊斯兰教商业组织中问责制的过程和类型。本研究采用定性研究方法，采用研究性研究。分析技术是领域和分类法。研究结果表明，基于Pamella业主的问责制理念，即生活的目的是rahmatan lil alamin，即每个穆斯林都能给穆斯林带来利益，用伊斯兰企业理论在Pamella超市实施问责制。这个概念的实现是责任分离:商业基金和社会基金由Pamella管理。从超市的视线，业务资金是由业主和安拉SWT负责。而社会基金则由社会负责，通过举办一些社会人文项目，向社会以及日惹现有的相关部门报告
{"title":"Implementasi Akuntabilitas dalam Shari’ah Enterprise Theory di Lembaga Bisnis Syari’ah (Studi Kasus: Swalayan Pamella Yogyakarta)","authors":"Rahmah Yulisa Kalbarini","doi":"10.21093/AT.V4I1.1288","DOIUrl":"https://doi.org/10.21093/AT.V4I1.1288","url":null,"abstract":"This study is aimed to find out accountability within Shari’ah Enterprise Theory and know the process also type of accountability in islamic business organization case study at Pamella Supermarket. The methods of this study is qualitative approach using research study. The analyze technique is domain and taxonomy. The results obtained, that the implementation of accountability with Shari’ah Enterprise Theory in Pamella Supermarket based on pamella owner’s concept on accountability that the purpose of life is rahmatan lil alamin that is each muslim can give a benefit to of the muslims. The realization of that concept is there will be a separation of responsibility: business fund from social fund which is managed by Pamella. From the supermarket sight, the business fund is under the responsibility of the owner and to Allah SWT. While the social fund is under the responsibilityof the society by holding some social humanity program, which are reported to the society as well as to the existing interrelated departments in Yogyakarta","PeriodicalId":31300,"journal":{"name":"Altijary","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47856779","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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