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INDONESIA
Al Tijarah
ISSN : 24604089     EISSN : 25282948     DOI : -
Core Subject : Economy, Science,
Al Tijarah is a semiannually journal published by Department of Management, Faculty of Economics and Management, University of Darussalam Gontor. In line with the objective of the Department and the University, the journal is committed to the development and promotion of contemporary issues in Islamic management and management in its broadest sense in order to keep scholars on research in the area of management. The editorial board welcomes original submission in the fields of management, finance, human resource management, marketing, operational management, and strategic management including from an Islamic perspective. Al Tijarah is currently indexed by DOAJ, IPI, Google Scholar, Crossref, BASE, Sinta and other reputated indexes in the future.
Arjuna Subject : -
Articles 60 Documents
REVIEW ON FINANCIAL SECTOR ASSESSMENT PROGRAM (FSAP) AND ITS ADOPTION OF PROPOSED ISLAMIC FINANCIAL SECTOR ASSESSMENT PROGRAM (IFSAP) Affandi, Muchammad Taufiq
Al Tijarah Vol 5, No 2 (2019): Desember 2019
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v5i2.3923

Abstract

The Financial Sector Assessment Program (FSAP) states that a sound and well-functioning financial system is supported by three pillars to sustain orderly financial development and stability which relate to the macroeconomic factors, regulatory and supervisory framework, and the infrastructures.  There is an urgency to review to what extent FSAP has adopted Proposed Islamic Financial Sector Assessment Program (IFSAP) Template. This note will try to review the FSAP on some selected countries and analyse the influence of proposed IFSAP to the FSAP. Result of this review shows that, based on 2013 data, the IMF-World Bank has adopted in a limited way the proposed template by IRTI-IDB. Overall, there is a very limited significance of change in the of FSAP model.
PERAN SANKSI PAJAK DALAM MEMODERASI KEPATUHAN WAJIB PAJAK PRIBADI DI YOGYAKARTA Setyanta, Budi; Puspitasari, Dewi
Al Tijarah Vol 5, No 2 (2019): Desember 2019
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v5i2.3654

Abstract

Penelitian ini bertujuan untuk menentukan peran sanksi pajak dalam memoderasi perilaku kepatuhan wajib pajak pribadi di Yogyakarta. Pengambilan 174 sampel penelitian dengan menggunakan metode convenience sampling Uji statistik dalam penelitian ini menggunakan Structural Equation Modeling. Hasil penelitian mengindikasi bahwa sanksi pajak memoderasi perilaku kepatuhan pajak pribadi. Penelitian selanjutnya dapat mempertimbangkan penegakan hukum sebagai variabel pemoderasi.
FLEXIBILITY OF WORK IN EMPLOYMENT RELATIONS AND LABOUR DEPLOYMENT IN THE NIGERIA LABOUR MARKET Idowu, Taofik; Ilesanmi, Ayodeji; Oyetunde, Kabiru
Al Tijarah Vol 5, No 2 (2019): Desember 2019
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v5i2.3846

Abstract

The paradigm shift in the world of work has created a new dimension in the labour market vis a vis employment relation; a point of reference is the flexibility of work and labour deployment in the Nigeria labour market. The study examines flexibility of work in employment relations and deployment of labour in the Nigeria labour market within the purview of relationship and the benefits to the employers and employees. Hence, the study takes an exploratory approach by reviewing extant literatures to understand the dynamics of work flexibility in employment relations and its influence on different patterns of labour deployment. The findings from the review of extant literatures revealed that there are various dimensions to flexibility of work in employment relations(workplace flexibility, workforce flexibility, low flexibility and mutual flexibility) and labor deployment(temporary worker, part time workers triangular employees etc.) in the Nigeria labour market and it  often  benefit the employer more because of the objective of maximizing return on investment by creating financial rigidity on the employee through cutting or reduction in the personnel cost or overhead cost. This study therefore recommends that a win-win flexible work dimension for deploying of workers for flexible work arrangement should be adopted to achieve a healthy employment relations practice in the Nigeria labour market.
STRATEGI PENGEMBANGAN WISATA KAMPOENG DURIAN DESA NGROGUNG KECAMATAN NGEBEL PONOROGO MELALUI ANALISIS MATRIK IFAS DAN EFAS Kurniawan, Dhika Amalia; Abidin, Mohammad Zaenal
Al Tijarah Vol 5, No 2 (2019): Desember 2019
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v5i2.3706

Abstract

Tujuan penelitian ini untuk melakukan pemetaan terhadap keunggulan yang dimiliki oleh wisata Kampoeng Durian  menggunakan pendekatan matriks IFAS dan EFAS. Matriks EFAS (External Factor Analysis Summary) digunakan untuk menganalisis faktor-faktor eksternal suatu usaha, yang mana terdiri dari peluang dan ancaman yang dihadapi. Matriks IFAS (Internal Factor Analysis Summary) digunakan untuk menganalisis faktor-faktor internal, berupa kekuatan dan kelemahan yang dimiliki oleh suatu usaha. Adapun pendekatan dalam penelitian ini adalah pendekatan kualitatif yang bersifat deskriptif. Lokasi penelitian berada di Desa Ngrogung Kecamatan Ngebel Kabupaten Ponorogo, dengan subyek penelitian yaitu pengelola wisata Kampoeng Durian. Teknik pengumpulan data terdiri dari (1) observasi, (2) wawancara mendalam (indepth interview), dan (3) dokumentasi dan triangulasi. Hasil analisa menunjukkan bahwa hasil dari pengurangan nilai kekuatan dan kelemahan bernilai negative artinya posisi berada pada sisi kiri  (kuadran III) dan hasil pengurangan nilai peluang dengan ancaman bernilai positif artinya posisi di atas kiri (kuadran III). Jadi dapat disimpulkan bahwa strategi yang dibutuhkan oleh Kampoeng Durian Desa Ngrogung Ngebel Ponorogo adalah ?Ubah Strategi? yaitu dengan meminimalkan kelemahan untuk mencapai peluang yang ada. Adapun strategi yang dirumuskan yaitu Perlu produk lain yang dapat mendukung operasional di lokasi wisata agar tetap dapat beroperasi ketika tidak, perlunya pengembangan dalam penambahan destinasi wisata lain untuk dapat beroperasi diluar musim buah durian, Perlu peningkatan pengetahuan untuk dapat memberikan kesadaran yang tinggi kepada para petani dalam merawat pohon durian. Diperlukan program pelatihan budidaya pohon durian kepada kelompok petani durian dan pengetahuan dalam perawatannya secara rutin dan berkesinambungan agar ketrampilan para petani dapat meningkat sehingga meningkat pula pada kualitas durian yang akan dihasilkan.
DIRECTORS' OWNERSHIP AND FIRM PERFORMANCE IN INDONESIA ., Juanda
Al Tijarah Vol 5, No 2 (2019): Desember 2019
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v5i2.3456

Abstract

The purpose of this paper is to investigate the influence of directors? ownership on the financial performance of firms listed on the Indonesian Stock Exchange from 2008 to 2012. The method uses quantitative approach, namely multiple linear regression. The financial performance is measured with return on assets (ROA). The research shows that directors? ownership does not significantly influence firm performance. This implies that directors? ownership of listed firms in Indonesia is not proven to get the interests of directors and shareholders aligned. This paper is particularly important to the policymakers and shareholders of firms in Indonesia and other developing economies since it provides a comprehensive insight into the directors? ownership ? firm performance relationship and therefore it helps them to formulate the best policies.
NEUROMANAGEMENT UNDER THE LIGHT OF MAQASID SHARIA Wirdayanti, Yosita Nur; Ghoni, Muhammad Abdul
Al Tijarah Vol 5, No 2 (2019): Desember 2019
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v5i2.3452

Abstract

Technology advancement and Industrial revolution 4.0 engagement are increasingly seen as powerful tool for making innovation, managerial efficiency of the company. New brain imaging technologies have motivated neuromanagement studies of the internal order of the mind and its links with the spectrum of human decisions from harmful and injustice decision. The main achievement of this study is to explain how neuromanagement works under light of Maqasid al Shariah. As spirit of Shariah is based on wisdom and achieving people?s welfare in this life and the afterlife. Shariah is all about justice, wisdom, and good. This paper contributes to the literature by explaining neuromanagement and Maqasid al Shariah. In fact, that there is a lack of literature related to neuromanagement and Maqasid al Shariah. This research will, therefore, provide to the neuromanagement decision making in accordance with the Maqasid al Shariah.
Pengaruh Status Sosial dan Kondisi Ekonomi Keluarga terhadap Motivasi Bekerja bagi Remaja Awal (Usia 12-16 Tahun) di Kabupaten Ponorogo Wijianto, Wijianto; Ulfa, Ika Farida
Al Tijarah Vol 2, No 2 (2016): December 2016
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v2i2.742

Abstract

In Ponorogo which is one of the districts in East Java, still have a high dropout rate. The dropout rate or children who do not continue their education to a higher level is mainly due to socio-economic status of the child. Children who do not attend school to higher levels experienced by many children completing elementary school, where the child has stepped on early teens (aged 12-16 years) who do not attend school. The preferring to work to help the economy of parents who are still below the poverty line. Children who stepped on early teens is more work in the agricultural sector and the building became a construction worker. Not a few of the young women who choose to take urbanization into town and become housemaid. The result showed that there was no significant effect of social status on work motivation early teens in Ponorogo. The influence of social status variables on work motivation is small, making it less contributed to the high-low work ethic early teens in Ponorogo. This means that the socio-economic conditions of the early teens in Ponorogo not significantly affect the work motivation early teens in Ponorogo. The second discovery was no significant effect of economic conditions on work motivation early teens in Ponorogo. This means that their economic condition is not good to have an impact on work motivation early teens in Ponorogo.
Pengaruh Kualitas Pelayanan terhadap Loyalitas Pelanggan di Rental Mobil CV. Ilham Motor Gandu Mlarak Ponorogo Amalia, Dhika
Al Tijarah Vol 1, No 1 (2015): June 2015
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v1i1.384

Abstract

The purpose of this study was to determine the amount of quality customer service and loyalty to know a very dominant factor affecting customer loyalty in the CV . Ilham Motor. This research method is the primary data from the questionnaires , sampling technique is a technique associated with customer 100 CV Ilham Motor . Data analysis is a quantitative method to test the validity , reliability testing , multiple linear regression analysis , the correlation coefficient analytic , analytic determination coefficient . And to know the impact of service quality of costumer’s loyalty by T test and F test. The result of double analytic linier regression is obtainable equation Y: 4,413 + 0,144 X1 + 0,026 X2 + 0,162 X3 + 0,151 X4 + 0,223 X5 + e. The result of determination coefficient (R2) is 32.1% and the rest is 67.9% that affected by other variable which is not included in research model. According to T test, the result is that the five costumer service quality (tangibles, reliability, responsiveness, assurance, and empathy) contained by a variable that is not impacted, it is reliability; because Ho is accepted and Ha is rejected, whilst the other four are impacting costumer’s loyalty because Ha is accepted and Ho is rejected. The F test result shows that tangibles, reliability, responsiveness, assurance, and empathy simultaneously have significant effect to costumer’s loyalty because F > F table or 8,898 > 2,33. And, from the five free variable, empathy (X5) is variable that has very dominant effect, the coefficient is 0,223 or 22,3 %.
Analisa Kinerja Dewan Pengawas Syariah di Bank Syariah Astuti, Rahma Yudi
Al Tijarah Vol 1, No 2 (2015): December 2015
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v1i2.955

Abstract

Sharia Supervisory Board (SSB) comprehensively supervise the overall product of Islamic banks. SSB then serves also as auditor of sharia is the answer to the emerging challenges of how to supervise Islamic economic institutions to remain current in accordance with the provisions of Islamic Sharia. Based on the above issues of interest to delakukan research on the role and responsibilities of the Sharia Supervisory Board of Islamic Banks. Through this study the authors wanted to know how an application in the field of surveillance conducted by SSB, by analyzing the regulations issued either BI or National Shariah Council. In its analysis the authors use an empirical approach and an analytical approach to analyze the problem was examined by field work with interviews and questionnaires for the next question was whether the line with the norms set by Bank Indonesia. The approach used is to better determine the extent to which the roles and responsibilities of SSB in the homeland. From the results obtained by analysis of the answers that the surveillance conducted by SSB against Islamic Bank has not fully maximized. In fact, only a small portion has actually supervise properly. Then the realization that SSB is the most important and influential in the Islamic Bank have not fully realized that in the end SSB participation in the daily activities of the bank can not do. Even the arrival of SSB against Islamic Bank to conduct surveillance is also very rare.
Konsep Perdagangan dalam Tafsir Al-Mishbah (Paradigma Filsafat Ekonomi Qur’ani Ulama Indonesia) Darussalam, Andi Zulfikar; Malik, Ahmad Dahlan; Hudaifah, Ahmad
Al Tijarah Vol 3, No 1 (2017): June 2017
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v3i1.938

Abstract

Today, Islamic teaching appears as a alternative economic system, where religion norms (Al-Qur’an and hadits) are to be the fundamental of it. The researcher is interested in the research of Muhammad Quraish Shihab interpretation of at-tijarah (business) concept based on the Qur’an that can be found in his al-misbah interpretation book. This research is library research. The primary data source is al-misbah interpreation. The analytical technic of this research is qualitative analysis data with tematic interpreation. At-tijarah concepts have the difference subject, object, the meaning, and contect from one verse to the other but have the same of logic thinking of the correlation and mutual law in an act. It is like a business or a trading where there are profit and loss. There are three “business model” (at-tijarah). The first is from the human to the all human kind having material qualitative. The second is from Allah SWT (The God) to the human having immaterial qualitative. The third is from Allah SWT (The God) to the human and all of human kind having material and immaterial qualitative at once.