Jurnal Ilmiah Al-Tsarwah
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Published By IAIN BONE

2685-4686, 2620-7818

2019 ◽  
Vol 1 (2) ◽  
pp. 176-179
Author(s):  
Muhammad Sabil ◽  
H. Firdaus H. Firdaus

This research is to analyze the Impact of Gross Regional Domestic Product (GRDP) Based on Constant Prices on Community Revenues Bone District 2011-2015. In this study, researchers took 3 samples from 17 sectors in Gross Regional Domestic Products at Constant Prices as populations, namely Agriculture, Forestry, and Fisheries. The reason the researchers took these three samples, because in Bone District were the three superior sectors. Data collection methods used through the documentation method. The data taken was analyzed by Simple Lienear Regression with the help of SPSS 16.0 software. with regression expression Y = a + bx. The results of this study indicate that the results of linear regression analysis produce a regression equation Y = 0.984 + 0.372, where the constant (a) is 0.984 and the coefficient of the independent variable (X) is 0.372. Once at GRDP = 0, then Community Revenue has a value of 0.984 and if GRDP (X) experiences a 1% increase, then Community Income (Y), will increase by 0.372 to 1.356 as well if GRDP is at 4% Community Revenue as much as 2.47%. This means that there is a relationship between GDP (X) and Community Income variable (Y) or rejecting the null hypothesis (H0) and accepting the alternative hypothesis (Ha) with a significant level of 0.05 or 5% where Sig. 0.05 or tcount ttable . (Sig. = 0.620 0.05, or 0.551 3.182) and the determinant coefficient of 9.2% or 9%.


2019 ◽  
Vol 2 (2) ◽  
pp. 155-169
Author(s):  
Alfian Alfian

The purpose of this study is to determine the effect of market share mura bah} ah investment in micro and small businesses on the profitability of the Bank Syariah Mandiri Branch Bone. This research is a quantitative study using the census method. Data obtained through observation, questionnaires and documentation were then processed using the chi-square formula in SPSS 21 for Windows. The results showed that the market share of mura bah} ah investment in micro and small businesses had a significant effect on the profitability of the Bone Branch of Bank Syariah Mandiri.


2019 ◽  
Vol 2 (2) ◽  
pp. 125-139
Author(s):  
A. Reski Sanjaya. S ◽  
St Habibah St Habibah

This research was conducted to determine inventory control carried out by the Arasoe Sugar Factory. because of seeing the vast area of planting raw materials managed by the Arasoe sugar factory, the researchers are interested to find out about how the company manages the inventory to remain safe. we can see good control from inventory control carried out, production targets that have been scheduled every year, good inventory of raw materials, and inspection of raw materials to match the quality of production targeted each year. Then create a condition of inventory control to always be safe. Based on the narrative of several employees of the Bone Arasoe Sugar Factory, namely by estimating, the interpretation of all raw materials is ready to cut before production. Inventory control is carried out at all times by the parties responsible for their respective fields.


2019 ◽  
Vol 2 (2) ◽  
pp. 170-182
Author(s):  
Muhammad Fiqri ◽  
Yaman Yaman

This study discusses a review of Islamic economic principles towards disclosure of corporate social responsibility (CSR). This study aims to determine whether CSR disclosure indicators in the annual report of PT. Semen Tonasa, Tbk in accordance with sharia economic principles. Research Results Shows disclosure of social responsibility includes economic aspects, social aspects, environmental aspects, aspects of labor, aspects of human rights, and product aspects that occur in the company. Social responsibility in CSR practices for disclosure of CSR activities to the community is very important. This is in accordance with the fundamental principles that shape the philosophy of environmental virtues carried out holistically by the Prophet Muhammad SAW, namely the belief in the interdependence between God's creatures. Islam requires circulation of wealth to occur to all members of society and prevents the circulation of wealth to only a few people. Allah SWT said: "... so that the treasure should not be circulated among the rich only among you." (QS. Al-Hasyr: 7)


2019 ◽  
Vol 1 (2) ◽  
pp. 202-211
Author(s):  
Syahrul HM ◽  
Abdul Rahim

This research discusses the taxation problem in Kab. Bone, namely the problem of Non-Taxable Income (PTKP). The non-taxable income is the income limit is determined by the Ministry of Finance that has been approved by the People's Representative Council. PTKP is responsible for the number of people who are not taxable as a result of reduced income tax services, so this research will be carried out using Quantitative methods using an elasticity analysis tool to measure the sensitivity of its effect. The results of the study show that the Non-Taxable Income (PTKP), which is related to tax receipts from the Office of tax revenue, considering the data obtained from the pratama Watampone has shown that the proceeds at the time of tax (PPh 21), will ask in terms of community welfare, this is good news that the increase in PTKP gives the participation of small people not titled to tax. And it turns out the results of the analysis say that the PTKP is not too significant.


2019 ◽  
Vol 2 (2) ◽  
pp. 140-154
Author(s):  
Ainul Hikmah ◽  
Nahariah Nahariah

The purpose of this research is to understand the meaning of revenue sharing, the method of calculating revenue sharing and the profit sharing advantage on mudharabah financing in independent Islamic banks. The results of the study show that Revenue Sharing is a profit sharing system that is calculated from the total revenue of fund management without being reduced by the cost of managing funds. So if the bank and the customer use the mudharabah scheme in carrying out working capital financing, if the business is profitable, then it must be divided based on the profit sharing portion. The advantages of mudharabah financing sharing ratio in Bank Syariah Mandiri Sengkang KCP is to be able to increase investment in third party funds on Islamic banks because if the bank uses a profit sharing calculation system based on revenue sharing where profit sharing will be distributed from total revenues before deducting with costs, the likelihood that there will be a profit sharing rate that will be received by the owner of the fund will be greater than the prevailing market interest rate.


2019 ◽  
Vol 2 (2) ◽  
pp. 221-237
Author(s):  
Suradi Suradi ◽  
Rusdiawan Rusdiawan

This study discusses the effect of capital structure on the performance of agricultural companies listed in the Indonesian Islamic stock index. This study aims to determine how the influence of short-term debt and long-term debt (Short-term Debt and Longterm Debt) on company performance (Return on Assets, Return on Equity, Net Profit Margin). The results showed that long-term debt and short-term debt affect the company's performance, but the percentage of short-term debt and long-term debt can not be used as a measure to assess the company's performance is good or bad, because there are companies that have short and long-term debt but it is able to produce a fairly good performance, and vice versa when the short-term debt and long-term debt of the company has a high percentage does not guarantee the company will perform well. One of the things that makes the percentage of the company's capital structure does not significantly affect company performance is market share. This happened because at that time the market segmentation did not support the sale of the company's products, so the company could suffer losses (Profit Loss).


2019 ◽  
Vol 1 (2) ◽  
pp. 180-201
Author(s):  
Rahayu Bahri ◽  
Hj. Naharia Hj. Naharia

This study discusses the development of laundry services business in increasing marginal income in the perspective of Islamic economics, the main problem in this study is how business development is carried out in increasing income in Octa laundry business. This study aims to determine the business development carried out by Octa Laundry, the contribution of business development carried out by Octa Laundry in increasing household marginal income, and Islamic economic perspective on business development carried out on Octa laundry. The type of research used is qualitative research with an approach Islamic economics. The subjects in this study were the owners and workers of Octa Laundry, while the object of the research was the development of businesses and the marginal income of households received from laundry businesses. The data collection techniques used are the method of observation (observation), interviews, and documentation. The collected data is then processed and analyzed using qualitative descriptive techniques. The results of the study show that in business development carried out on Octa laundry, generally using three production factors including capital in the form of money and equipment, labor, and entrepreneurial skills.


2019 ◽  
Vol 1 (2) ◽  
pp. 163-175
Author(s):  
Muhammad Ikram ◽  
Rusdiawan Rusdiawan

This study aims to find out (1) how is the position of BPJS Health Bone Branch product competitiveness from five Branch Offices in South Sulawesi over the past three years? (2) how is the role of Human Resources BPJS Branch Bone Management in an effort to improve the position of product competitiveness?. Based on the objectives of the above research, the type of research used is field research using a qualitative approach. This study uses the method of observation, interviews, and documentation in collecting the required data. The collected data is then processed using the Descriptive Analysis analysis method. The results of the study show the position of Branch Bone BPJS Health product competitiveness from 2014-2016 has never occupied the first position of the five Branch Offices in South Sulawesi, but has increased in 2015 from third to second and in 2016 still in second place. And the role of Human Resource BPJS Kesehatan Bone management in an effort to support increased product competitiveness is divided into three roles: (1) Role of Administration, namely by implementing competency-based performance management system applications in every employee activity, (2) Operational Role, namely many are oriented towards training and development as well as employee competency systems which can be seen from a number of training activities that are always carried out by BPJS Health which leads to improving employee competencies, and (3) Strategic Roles, namely implementing talent management that aims to get employees with high employment .


2019 ◽  
Vol 2 (2) ◽  
pp. 183-206
Author(s):  
Akmal Ihsan ◽  
Firdaus Firdaus

This study discusses the contribution of home industries in increasing economic growth in Watampone City. The formulation of the problem in this study is: Is the home industry contributing significantly in increasing economic growth in Watampone City. The purpose of this study is to find out whether the home industry contributes significantly in increasing economic growth in Watampone City. The results showed that, in part, the home industry contributed significantly to economic growth in Watampone City because t count t table (2.563 0.013) where the significance significance level (0,000 0.05), as well as% home industry revenue and% economic growth in the same direction (=) so that it gives a positive contribution and this shows that H0 is rejected and H1 is accepted.


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