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 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 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. 127-142
Author(s):  
Kartini Kartini

This study aims to determine the effect of variable inputs on maximum production results with a long-term approach in the Islamic perspective (Case Study in Weaving Home Industry Enterprises in Tanasitolo District, Wajo Regency). The subject matter of study is the influence of variable inputs on production output. Based on the objectives of the research above, the type of research used is field research using a quantitative approach supported by observation methods, and questionnaires in collecting the required data. The collected data is then processed using statistical analysis and then interpreting the data using the SPSS version 21 program for Windows. The analytical method used in this study is simple linear regression in knowing the magnitude of the change in a variable against other variables with the help of SPSS version 21 for Windows. Calculations carried out to measure the proportion or percentage of the total variation of the dependent variable that can be explained by the regression model. The results of the study show that, partially, the variable inputs have a significant effect on the production of the Weaving Home Industry Kec. Tanasitolo District of Wajo because t table t count (0.294 1.508) this indicates H1 is accepted and H0 is rejected. Regression analysis shows that simultaneously, the variable inputs have a significant effect on the yield of the Kec. Weaving Home Industry. Tanasitolo District of Wajo where significance is significance level (0,000 0,1), this indicates that H1 is accepted and H0 is rejected.


2019 ◽  
Vol 2 (2) ◽  
pp. 207-220
Author(s):  
Semawati Semawati ◽  
Asmarani Asmarani

This study aims to determine whether the estimated value set by pawn service providers is one of the considerations for customers in pawning their gold and whether the estimated value plays an important role in motivating customers in gold pawning transactions at certain pawnshops. The results of the study show that 1) Estimated value is a consideration for customers to pawn their gold at a pawnshop that has a high estimated value. But not only the estimated value is taken into consideration because some gold pawn customers choose a pawnshop to pawn gold based on relatively low maintenance costs. In this case, it proves that not only the estimated value that is taken into consideration, customers make gold pawning transactions but there are several other considerations such as maintenance costs. 2) The estimated value of gold plays an important role in motivating customers to pawn gold at a pawnshop because the estimated value is a reference for customers in obtaining loans.


2019 ◽  
Vol 1 (2) ◽  
pp. 143-162
Author(s):  
Martinah Martinah ◽  
Muctar Nuhung

This study aims to compare the cost of the 2M CA type of storefront production that has been applied in Forward Jaya Aluminum by calculating the production cost principle using the job order costing method. Data is collected through observation, interviews, and documentation. Furthermore, the data is analyzed using qualitative methods. While the calculation method used in this study is the method of job order costing or the cost of the order. The results of the study found that the calculation of the cost of production of type 2 M CA storefront was IDR 1,300,000 with a set profit rate of 19.6% with a selling price of IDR 1,550,000, while the calculation using the job order costing method was equal to Rp 1,329,217 with a selling price of Rp 1,589,744 with a profit rate of 19.6%. Based on the results of his analysis, the difference in the calculation of cost of goods manufactured is due to the fact that Maju Jaya Aluminum does not identify in detail the elements of the cost of production, so the cost of production calculated by Maju Jaya Aluminum is lower than using the job order costing method. We recommend that Maju Jaya Aluminum correct the calculation of cost of goods manufactured according to the job order costing method by calculating and identifying raw material costs, direct labor costs, and factory head costs so that the specified selling price can be accurate and increase.


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