Pub Date : 2021-03-30DOI: 10.47435/asy-syarikah.v3i1.505
Muhammad Amin, Ibnu Caesar
Abstrak Audit delay sebagai lamanya waktu penyelesaian audit yang diukur dari tanggal penutupan tahun buku, hingga tanggal diterbitkannya laporan audit. Manfaat dari laporan keuangan akan berkurang jika laporan tersebut tidak tersedia tepat waktu. Penelitian ini fokus kepada tiga faktor yang mempengaruhi audit delay, komite audit, dewan komisaris, dan audit eksternal. Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, jumlah sampel 20 selama tiga tahun. Penelitian ini menggunakan metode analisis regresi llinier berganda. Hasil penelitian ini menunjukkan bahwa secara simultan komite audit, dewan komisaris, dan audit eksternal berpengaruh terhadap audit delay. Secara parsial, komite audit, audit eksternal berpengaruh terhadap audit delay. Sedang komite audit tidak berpengaruh terhadap audit delay pada perusahaan perbankan di Bursa Efek Indonesia. Kata Kunci: Komite audit, dewan komisaris, audit eksternal, dan audit delay.
{"title":"PENGARUH GOOD CORPORATE GOVERNANCE DAN AUDITOR EKSTERNAL TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2013-2015)","authors":"Muhammad Amin, Ibnu Caesar","doi":"10.47435/asy-syarikah.v3i1.505","DOIUrl":"https://doi.org/10.47435/asy-syarikah.v3i1.505","url":null,"abstract":"Abstrak \u0000 Audit delay sebagai lamanya waktu penyelesaian audit yang diukur dari tanggal penutupan tahun buku, hingga tanggal diterbitkannya laporan audit. Manfaat dari laporan keuangan akan berkurang jika laporan tersebut tidak tersedia tepat waktu. Penelitian ini fokus kepada tiga faktor yang mempengaruhi audit delay, komite audit, dewan komisaris, dan audit eksternal. Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, jumlah sampel 20 selama tiga tahun. Penelitian ini menggunakan metode analisis regresi llinier berganda. Hasil penelitian ini menunjukkan bahwa secara simultan komite audit, dewan komisaris, dan audit eksternal berpengaruh terhadap audit delay. Secara parsial, komite audit, audit eksternal berpengaruh terhadap audit delay. Sedang komite audit tidak berpengaruh terhadap audit delay pada perusahaan perbankan di Bursa Efek Indonesia. \u0000Kata Kunci: Komite audit, dewan komisaris, audit eksternal, dan audit delay. ","PeriodicalId":32457,"journal":{"name":"JEBIS Jurnal Ekonomi dan Bisnis Islam","volume":"78 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75447324","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}
Pub Date : 2021-03-30DOI: 10.47435/asy-syarikah.v3i1.545
Salfianur, Nurwahida, Srianti Permata, M. Ikbal
Etika Bisnis Islam merupakan serangkaian aktivitas bisnis ataupun usaha dalam berbagai bentuknya yang tidak dapat dibatasi jumlah kepemilikan harta baik berupa barang/jasa termasuk profitnya, untuk mencapai kemaslahatan dalam berbisnis ataupun bertransaksi dapat dihindari berbagai masalah pelanggaran etika terjadi sebab aturan halal dan haram. Adapun pokok permasalahan bagaimana implementasi etika bisnis pedangang islam dalam transaksi akad jual beli, bay’al-salam serta penerapannya. Jenis penelitian ini merupakan penelitian lapangan dengan pendekatan kualitatif. Penelitian ini menggunakan metode wawancara, observasi, dan dokumentasi dalam mengumpulkan data yang diperlukan. Data yang telah terkumpul kemudian diolah dengan menggunakan analisis Metode induktif. Salah satu upaya yang bisa dilakukan penerapan etika bisnis adalah dengan mengambil keputusan dan tindakan yang berdasarkan kesadarannya menjauhi penipuan, berpegang teguh pada Al-Qur’an dan Hadist Nabi.
{"title":"IMPLEMENTASI ETIKA BISNIS PEDAGANG ISLAM DALAM TRANSAKSI AKAD BAY’ AL-SALAM","authors":"Salfianur, Nurwahida, Srianti Permata, M. Ikbal","doi":"10.47435/asy-syarikah.v3i1.545","DOIUrl":"https://doi.org/10.47435/asy-syarikah.v3i1.545","url":null,"abstract":"Etika Bisnis Islam merupakan serangkaian aktivitas bisnis ataupun usaha dalam berbagai bentuknya yang tidak dapat dibatasi jumlah kepemilikan harta baik berupa barang/jasa termasuk profitnya, untuk mencapai kemaslahatan dalam berbisnis ataupun bertransaksi dapat dihindari berbagai masalah pelanggaran etika terjadi sebab aturan halal dan haram. Adapun pokok permasalahan bagaimana implementasi etika bisnis pedangang islam dalam transaksi akad jual beli, bay’al-salam serta penerapannya. Jenis penelitian ini merupakan penelitian lapangan dengan pendekatan kualitatif. Penelitian ini menggunakan metode wawancara, observasi, dan dokumentasi dalam mengumpulkan data yang diperlukan. Data yang telah terkumpul kemudian diolah dengan menggunakan analisis Metode induktif. Salah satu upaya yang bisa dilakukan penerapan etika bisnis adalah dengan mengambil keputusan dan tindakan yang berdasarkan kesadarannya menjauhi penipuan, berpegang teguh pada Al-Qur’an dan Hadist Nabi. \u0000 ","PeriodicalId":32457,"journal":{"name":"JEBIS Jurnal Ekonomi dan Bisnis Islam","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73240908","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}
Pub Date : 2021-03-30DOI: 10.47435/asy-syarikah.v3i1.551
M. Akbar, Misbahuddin, Abd. Wahab
Abstract This study aims to determine the effect of Islamic Financial Literacy and Muslim Entrepreneurial Behavior partially and simultaneously on Business Performance in Culinary Business in Makassar City. This research is categorized as a quantitative descriptive study with a population of 279 culinary businesses registered at the Makassar City Cooperatives and SME Service with a sample of 74 culinary businesses. The data obtained by distributing questionnaires with a Likert scale. The analysis technique used is descriptive statistical analysis and inferential statistical analysis. The results showed that partially and simultaneously the variables of Islamic Financial Literacy (X1) and Muslim Entrepreneurial Behavior (X2) had a positive and significant effect on the performance of small businesses (Y) in the culinary business in Makassar. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Literasi Keuangan Syariah dan Perilaku Kewirausahaan Muslim secara parsial dan simultan terhadap Kinerja Usaha pada Usaha Kuliner di Kota Makassar. Penelitian ini dikategorikan sebagai penelitian Deskriptif Kuantitatif dengan populasi sebanyak 279 usaha kuliner yang terdaftar di Dinas Koperasi dan UKM kota Makassar dengan sampel penelitian sebanyak 74 usaha kuliner. Data yang diperoleh melalui pembagian kuesioner dengan skala Likert. Teknik analisis yang digunakan adalah analisis statistik deskriptif dan analisis statistik inferensial. Hasil penelitian menunjukkan bahwa secara parsial dan simultan variabel Literasi Keuangan Syariah (X1) dan Perilaku Kewirausahaan Muslim (X2) berpengaruh secara positif dan signifikan terhadap kinerja usaha kecil (Y) pada usaha kuliner di kota Makassar.
摘要本研究旨在确定伊斯兰金融知识和穆斯林创业行为对望加锡市烹饪企业经营绩效的部分和同时影响。本研究被归类为定量描述性研究，研究对象是在望加锡市合作社和中小企业服务处注册的279家烹饪企业，样本为74家烹饪企业。通过使用李克特量表分发调查问卷获得的数据。使用的分析技术是描述性统计分析和推断性统计分析。结果表明，伊斯兰金融素养(X1)和穆斯林创业行为(X2)这两个变量对望加锡地区小企业(Y)烹饪业的绩效具有部分和同时的正向显著影响。[摘要]Penelitian ini bertujuan untuk mengetahui Pengaruh Literasi Keuangan Syariah dan pereraku kewirusahaan Muslim secara parsial dan simultan terhadap Kinerja Usaha padusaha Kuliner di Kota Makassar。Penelitian ini dikategorikan sebagai Penelitian Deskriptif Kuantitatif dengan populasi sebanyak 279 usaha kuliner yang terdaftar di Dinas Koperasi danukm kota Makassar dengan sample Penelitian sebanyak 74 usaha kuliner。数据yang diperoleh melalui penbagian kuesoner dengan skala Likert。技术分析，数据分析，数据分析，数据分析，数据分析。Hasil penelitian menunjukkan bahwa secara parsial al dansimultan variabel Literasi Keuangan ysariah (X1) dan perperaku kewirashaan Muslim (X2) berpengaruh secara positif dan signfikan terhadap kinerja usaha kecil (Y) padhaha kuliner di kota Makassar。
{"title":"PENGARUH LITERASI KEUANGAN SYARIAH DAN PERILAKU KEWIRAUSAHAAN MUSLIM TERHADAP KINERJA USAHA KECIL (STUDI PADA USAHA KULINER DI KOTA MAKASSAR)","authors":"M. Akbar, Misbahuddin, Abd. Wahab","doi":"10.47435/asy-syarikah.v3i1.551","DOIUrl":"https://doi.org/10.47435/asy-syarikah.v3i1.551","url":null,"abstract":"Abstract \u0000This study aims to determine the effect of Islamic Financial Literacy and Muslim Entrepreneurial Behavior partially and simultaneously on Business Performance in Culinary Business in Makassar City. This research is categorized as a quantitative descriptive study with a population of 279 culinary businesses registered at the Makassar City Cooperatives and SME Service with a sample of 74 culinary businesses. The data obtained by distributing questionnaires with a Likert scale. The analysis technique used is descriptive statistical analysis and inferential statistical analysis. The results showed that partially and simultaneously the variables of Islamic Financial Literacy (X1) and Muslim Entrepreneurial Behavior (X2) had a positive and significant effect on the performance of small businesses (Y) in the culinary business in Makassar. \u0000 \u0000Abstrak \u0000Penelitian ini bertujuan untuk mengetahui Pengaruh Literasi Keuangan Syariah dan Perilaku Kewirausahaan Muslim secara parsial dan simultan terhadap Kinerja Usaha pada Usaha Kuliner di Kota Makassar. Penelitian ini dikategorikan sebagai penelitian Deskriptif Kuantitatif dengan populasi sebanyak 279 usaha kuliner yang terdaftar di Dinas Koperasi dan UKM kota Makassar dengan sampel penelitian sebanyak 74 usaha kuliner. Data yang diperoleh melalui pembagian kuesioner dengan skala Likert. Teknik analisis yang digunakan adalah analisis statistik deskriptif dan analisis statistik inferensial. Hasil penelitian menunjukkan bahwa secara parsial dan simultan variabel Literasi Keuangan Syariah (X1) dan Perilaku Kewirausahaan Muslim (X2) berpengaruh secara positif dan signifikan terhadap kinerja usaha kecil (Y) pada usaha kuliner di kota Makassar.","PeriodicalId":32457,"journal":{"name":"JEBIS Jurnal Ekonomi dan Bisnis Islam","volume":"92 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83610647","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}
Pub Date : 2020-12-26DOI: 10.32505/J-EBIS.V5I2.1835
Cici Dewi Sari Murni
This study aims to see whether there are differences in local government financial performance before and after the stipulation of Kepmendagri No.29 of 2002. This research was conducted in 12 districts/cities in Aceh which had not been expanded until 2001. The data used were secondary data with data collection techniques. documentation derived from the BPS in the Province of Aceh and other supporting sources. The variables used are the ratio of financial ability, ability to mobilize, level of dependency, and fiscal decentralization. Data were analyzed using parametric statistics which are different tests for two paired samples (paired sample t-test). The results showed that the financial performance of local governments in the form of financing ability, mobilization ability, level of dependency before the stipulation of Kepmendagri No. 29 of 2002 was not different from after the stipulation of Kepmendagri No. 29 of 2002, whereas in the form of fiscal decentralization before the stipulation of Kepmendagri No. 29 of 2002 is different from after the stipulation of Kepmendagri No. 29 of 2002.
{"title":"Analisis kinerja keuangan pemerintah daerah sebelum dan setelah ditetapkannya keputusan menteri dalam negeri no. 29 tahun 2002","authors":"Cici Dewi Sari Murni","doi":"10.32505/J-EBIS.V5I2.1835","DOIUrl":"https://doi.org/10.32505/J-EBIS.V5I2.1835","url":null,"abstract":"This study aims to see whether there are differences in local government financial performance before and after the stipulation of Kepmendagri No.29 of 2002. This research was conducted in 12 districts/cities in Aceh which had not been expanded until 2001. The data used were secondary data with data collection techniques. documentation derived from the BPS in the Province of Aceh and other supporting sources. The variables used are the ratio of financial ability, ability to mobilize, level of dependency, and fiscal decentralization. Data were analyzed using parametric statistics which are different tests for two paired samples (paired sample t-test). The results showed that the financial performance of local governments in the form of financing ability, mobilization ability, level of dependency before the stipulation of Kepmendagri No. 29 of 2002 was not different from after the stipulation of Kepmendagri No. 29 of 2002, whereas in the form of fiscal decentralization before the stipulation of Kepmendagri No. 29 of 2002 is different from after the stipulation of Kepmendagri No. 29 of 2002.","PeriodicalId":32457,"journal":{"name":"JEBIS Jurnal Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44603167","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}
Pub Date : 2020-12-26DOI: 10.32505/J-EBIS.V5I2.1683
Muhammadinah Mamad
This research aims to determine the influence of Office Channeling and third party funds to profit with financing as a variable intervening on sharia banking in Indonesia. The population in this study is the entire sharia banking in Indonesia consisting of 14 Sharia commercial banks and 20 Syariah business units. Then the sample used is the summary (summary) of Sharia banking financial statement period of 3 years on a monthly basis so that the number of samples as much as 12 x 3 = 36. The analytical technique used is Path analysis using Test T, where the mediation test is done with the procedure developed by Sobel (1982) and known as Sobel Test. The results showed that: a) the Office Channeling variable was directly influential and insignificant to the financing variable. b) The variables of the third party fund are directly influential and significant to the financing variable. c) The Office Channeling variable is directly influential and significant to the profit variable. d) Variable third party funds are directly influential and insignificant to the profit variable. e) The financing variable is directly influential and significant to the profit variable. f) The financing variable is not able to view the influence of the Office Channeling variable on profit variable. g) The financing variable is capable of imradiation the influence of third-party funds variables to profit variables.
{"title":"Pengaruh office channeling dan dana pihak ketiga terhadap laba dengan pembiayaan sebagai variabel intervening pada Perbankan Syariah di Indonesia","authors":"Muhammadinah Mamad","doi":"10.32505/J-EBIS.V5I2.1683","DOIUrl":"https://doi.org/10.32505/J-EBIS.V5I2.1683","url":null,"abstract":"This research aims to determine the influence of Office Channeling and third party funds to profit with financing as a variable intervening on sharia banking in Indonesia. The population in this study is the entire sharia banking in Indonesia consisting of 14 Sharia commercial banks and 20 Syariah business units. Then the sample used is the summary (summary) of Sharia banking financial statement period of 3 years on a monthly basis so that the number of samples as much as 12 x 3 = 36. The analytical technique used is Path analysis using Test T, where the mediation test is done with the procedure developed by Sobel (1982) and known as Sobel Test. The results showed that: a) the Office Channeling variable was directly influential and insignificant to the financing variable. b) The variables of the third party fund are directly influential and significant to the financing variable. c) The Office Channeling variable is directly influential and significant to the profit variable. d) Variable third party funds are directly influential and insignificant to the profit variable. e) The financing variable is directly influential and significant to the profit variable. f) The financing variable is not able to view the influence of the Office Channeling variable on profit variable. g) The financing variable is capable of imradiation the influence of third-party funds variables to profit variables.","PeriodicalId":32457,"journal":{"name":"JEBIS Jurnal Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44199087","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}
Pub Date : 2020-12-17DOI: 10.32505/J-EBIS.V5I2.2090
Muhammad Mujtaba Mitra Zuana, Muawanah, Dian Rahmawati
The village fund provides a very important position for the village to carry out development and community empowerment programs. These include programs for the welfare of the community. Village funds have an important role in improving the economy of rural communities, with effective and efficient use and allocation. This study uses field research with descriptive research methods, the methods used in this study are: observation, structured interviews, and documentation. After the researchers have collected data, the next step is to do the data analysis. The analysis conducted by researchers uses two ways, namely processing the initial data and classifying it and then the next stage of the data will be analyzed. Based on the results of this study it can be concluded that the management of village funds in the village of Kemiri has been running in accordance with existing technical guidelines, so that the development in the village of Kemiri from the existence of village funds has brought considerable changes starting from improving infrastructure facilities, educational advice, health facilities etc. but in the field of empowerment in the village of Kemiri is still not optimal this is due to the lack of community participation in the management of village funds. In the field of development and empowerment, the community is only involved in planning and implementation, but in terms of accountability and evaluation of the community village fund program, it has not been directly involved.
{"title":"Strategi optimalisasi program dana desa melalui pemberdayaan masyarakat dalam perspektif ekonomi Islam","authors":"Muhammad Mujtaba Mitra Zuana, Muawanah, Dian Rahmawati","doi":"10.32505/J-EBIS.V5I2.2090","DOIUrl":"https://doi.org/10.32505/J-EBIS.V5I2.2090","url":null,"abstract":"The village fund provides a very important position for the village to carry out development and community empowerment programs. These include programs for the welfare of the community. Village funds have an important role in improving the economy of rural communities, with effective and efficient use and allocation. This study uses field research with descriptive research methods, the methods used in this study are: observation, structured interviews, and documentation. After the researchers have collected data, the next step is to do the data analysis. The analysis conducted by researchers uses two ways, namely processing the initial data and classifying it and then the next stage of the data will be analyzed. Based on the results of this study it can be concluded that the management of village funds in the village of Kemiri has been running in accordance with existing technical guidelines, so that the development in the village of Kemiri from the existence of village funds has brought considerable changes starting from improving infrastructure facilities, educational advice, health facilities etc. but in the field of empowerment in the village of Kemiri is still not optimal this is due to the lack of community participation in the management of village funds. In the field of development and empowerment, the community is only involved in planning and implementation, but in terms of accountability and evaluation of the community village fund program, it has not been directly involved.","PeriodicalId":32457,"journal":{"name":"JEBIS Jurnal Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43465411","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}
Pub Date : 2020-12-17DOI: 10.32505/J-EBIS.V5I2.2137
Fuadi, Khairawati, Munandar
This study aims to determine the effect of Attitude, Subjective Norms, and Halal image either partially or simultaneously on the intention of prospective customers to use Islamic banking products at the Bank Negara Indonesia Syariah (BNIS) Lhokseumawe branch and to find out the most dominant factors in influencing prospective customer intentions. The results showed that attitude, subjective norms, and Halal image were simultaneously significant in influencing the intention of prospective customers to use Islamic banking products. Partially each of the Attitude, Subjective Norms, and Halal image variables influence the intention of prospective customers to use Islamic banking products. Attitude variable is the most dominant variable in influencing the intention of prospective customers to use Islamic banking products.
{"title":"Pengaruh sikap, norma subyektif, dan halal image terhadap niat calon nasabah menggunakan produk perbankan syariah pada Bank Negara Indonesia Syariah (BNIS) cabang Lhokseumawe","authors":"Fuadi, Khairawati, Munandar","doi":"10.32505/J-EBIS.V5I2.2137","DOIUrl":"https://doi.org/10.32505/J-EBIS.V5I2.2137","url":null,"abstract":"This study aims to determine the effect of Attitude, Subjective Norms, and Halal image either partially or simultaneously on the intention of prospective customers to use Islamic banking products at the Bank Negara Indonesia Syariah (BNIS) Lhokseumawe branch and to find out the most dominant factors in influencing prospective customer intentions. The results showed that attitude, subjective norms, and Halal image were simultaneously significant in influencing the intention of prospective customers to use Islamic banking products. Partially each of the Attitude, Subjective Norms, and Halal image variables influence the intention of prospective customers to use Islamic banking products. Attitude variable is the most dominant variable in influencing the intention of prospective customers to use Islamic banking products.","PeriodicalId":32457,"journal":{"name":"JEBIS Jurnal Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49514307","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}
Pub Date : 2020-12-17DOI: 10.32505/J-EBIS.V5I2.1786
Mutia Sumarni
This study describes the practice of rounding prices on buying and selling rubber in Medang Ara village, Karang Baru District. The purpose of this study was to determine the practice of price rounding on the sale and purchase of rubber and to determine the analysis of Islamic business ethics on the practice of rounding prices on buying and selling rubber in the village of Medang Ara, Karang Baru District. The type of research used is field research. Data collection techniques through observation, interviews and documentation, as well as data analysis techniques with a qualitative descriptive approach.Based on the results of the study note that the price rounding done by Medang Ara village rubber agent is rounding down prices. The agent did this rounding because there was no change which made it difficult to pay for the rubber and the agent thought that rounding was a common thing and was known by farmers, so farmers would be sincere if the money was rounded up. In addition, the price rounding done by an agent is contrary to the basic provisions in Islamic business ethics, namely unity, balance, free will, responsibility and truth, and rounding the price is also contrary to the principles in Islamic business ethics such as honesty and transparency in setting prices.
{"title":"Analisis etika bisnis islam terhadap praktik pembulatan harga pada jual beli karet","authors":"Mutia Sumarni","doi":"10.32505/J-EBIS.V5I2.1786","DOIUrl":"https://doi.org/10.32505/J-EBIS.V5I2.1786","url":null,"abstract":"This study describes the practice of rounding prices on buying and selling rubber in Medang Ara village, Karang Baru District. The purpose of this study was to determine the practice of price rounding on the sale and purchase of rubber and to determine the analysis of Islamic business ethics on the practice of rounding prices on buying and selling rubber in the village of Medang Ara, Karang Baru District. The type of research used is field research. Data collection techniques through observation, interviews and documentation, as well as data analysis techniques with a qualitative descriptive approach.Based on the results of the study note that the price rounding done by Medang Ara village rubber agent is rounding down prices. The agent did this rounding because there was no change which made it difficult to pay for the rubber and the agent thought that rounding was a common thing and was known by farmers, so farmers would be sincere if the money was rounded up. In addition, the price rounding done by an agent is contrary to the basic provisions in Islamic business ethics, namely unity, balance, free will, responsibility and truth, and rounding the price is also contrary to the principles in Islamic business ethics such as honesty and transparency in setting prices.","PeriodicalId":32457,"journal":{"name":"JEBIS Jurnal Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47885166","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}
Pub Date : 2020-12-17DOI: 10.32505/j-ebis.v5i2.2074
Ahmad Fauzul Hakim Hasibuan, Munardi, Ichsan
This study used a quantitative approach involving 32 respondents from Gampong Pusong fishermen. The sampling technique was carried out using stratifi ed random sampling. This study is based on primary data in the form of a questionnaire collected from all respondents which aims to see the impact of Islamic financial literacy on religiosity and service accents on the use of Islamic fi nancial products. This is due to the privilege of Aceh province as a locomotive for sharia fi nance with the issuance of qonun no 11 of 2018 concerning Islamic finance. Methods of data analysis using Multiple Linear Regression analysis with F-test and T-test. Whereas for testing the instrument using the validity test, reliability test, and classical assumption test. The results of the study can be concluded that the regression model has been made to determine the area of rejection of the hypothesis. The rejection area is if F-count > F-table, namely 18.041> 2.71, then the decision H0 is rejected. Or it can be seen from the signifi cance value, namely if the p-value <α, (0.000 <0.05), then H0 is rejected. So that Islamic Financial Literacy (X1), Religiosity (X2), and Access Aff ordability (X3) together affect Product Use (Y) or the model that has been made is correct.
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Pub Date : 2020-11-27DOI: 10.47435/adz-dzahab.v5i2.451
Rahmawati Lestari
Dalam kehidupan sehari-hari, manusia berperan sebagai konsumen dari barang kebutuhan yang tentunya beragam antar individu. Barang kebutuhan tersebut tentunya berasal dari hasil produksi. Tujuan analisis ini ialah untuk mengetahui seberapa besar pengaruh faktor produksi, input bahan baku, penerapan produksi dan segala yang berpengaruh terhadap kegiatan produksi jahit di Ngebel Ponorogo dengan perspektif Ekonomi Islam. Ruang lingkupnya mencakup mengenai hasil data sekunder dari produksi yang dikaitkan dengan teori-teori produksi Ekonomi Islam yang ada. Khususnya dalam usaha produksi usaha jahit yang dianalisis dalam laporan ini. Metode penelitian yang digunakan adalah dengan menganalisa dari data sekunder tentang produksi. Data tersebut yang kemudian diolah sedemikian rupa agar menjadi laporan yang baik dan relevan. Hasil laporan ini berguna untuk mengetahui apakah teori produksi yang ada selama ini berkaitan dan terbukti sama dengan kegiatan produksi yang ada di dunia nyata. Hasil dari laporan ini menunjukan beberapa penerapan tentang teori produksi dalam kehidupan, seperti faktor-faktor produksi mulai dari tenaga kerja yang ada, modal yang dimiliki, sumber daya produksi, laporan ini juga menunjukan kuantitas barang yang diproduksi saat pendemi Covid-19 ini, juga ada penjabaran tujuan dari produksi barang itu sendiri seperti memenuhi kebutuhan rumah tangga, untuk mendapatkan keuntungan, untuk meningkatkan kemakmuran bersama.
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