UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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The Effect of Transaction Volume, Coupons, and Macro Variables on the Price of Retail State Sukuk in Indonesia
Get PDFPurpose: This study aims to analyse transaction volume, coupons, exchange rates, economic growth and the BI rate.
Methodology: The sample used in this study is Retail State Sukuk in Indonesia SR001-SR007. Variable transaction volume data, coupons obtained from The Indonesia Capital Market Institute. While for macro variable data (exchange rate, economic growth, and BI rate) obtained through publication www.bi.go.id. The number of observations used amounts to 264 data. The data analysis technique in this study is panel data regression analysis with E-views software 8.
Findings: The results show variable coupons, exchange rates, and the BI rate have a significant effect on the price of Retail State Sukuk with a significant value probability <α = 5% (0.05). Whereas transaction volume and economic growth do not affect the price of Retail State Sukuk. This is because the income of each individual Indonesian society varies, so it does not affect the rise and fall of Retail State Sukuk.
Novelty: This research wants to analyze the instruments that influence fluctuations in Retail Government Sukuk Prices in Indonesia SR001-SR007. using data on internal variables (transaction volume, coupons) and macro variables (exchange rate, economic growth and BI rate). The analysis technique in this research is panel data regression analysis and among its benefits is adding to the repertoire of Islamic finance, providing knowledge and considerations for sukuk investors
Determinan Discretionary Loan Loss Provision pada Perbankan Syariah di Indonesia
Get PDFThis study is a quantitative study that aims to examine the effect of pre-managed earnings, capital management, leverage, sharia supervisory board, concentration ownership, and institutional ownership variables on earnings management proxied through discretionary loan loss provision. The research object used in this study were 12 Islamic banks registered with the Financial Services Authority (OJK) for the 2015-2019 period which were selected through purposive sampling technique. The data analysis technique used is panel data regression analysis using the help of the e-views software version 11. The results of this study indicate that pre-managed earnings, concentration ownership, and institutional ownership have no effect on discretionary loan loss provision. The leverage variable has a significant negative effect on the discretionary loan loss provision and the sharia supervisory board has a significant positive effect on the discretionary loan loss provision. While the capital management variable has an effect on the discretionary loan loss provision but has the opposite direction to the hypothesis in this studyKeywords: Discretionary Loan Loss Provision, Pre-managed Earnings, capital management, Leverage, sharia supervisory board, Ownershi
Determinasi Harga Perumahan di Indonesia dan Malaysia
Get PDFRumah merupakan investasi pokok yang dimiliki oleh rumah tangga. Hal tersebut membuat risiko harga perumahan merupakan resiko paling dasar yang dihadapi oleh rumah tangga. Maka perubahan harga perumahan merupakan sesuatu yang penting bagi rumah tangga. Harga rumah pada umumnya dipengaruhi oleh faktor ekonomi fundamental negara bersangkutan serta dinamika penawaran dan permintaan pasar perumahan lokal. Penawaran dan permintaan rumah dipengaruhi oleh factor-faktor ekonomi pada negara bersangkutan. Maka penelitian ini mempunyai maksud untuk mengetahui bagaimana hubungan variabel ekonomi terhadap harga perumahan di Indonesia dan Malaysia. Variabel dependen dalam penelitian ini yaitu pertumbuhan harga perumahan. Sedangkan variabel independen yang digunakan yaitu suku bunga, pertumbuhan kredit, upah, inflasi, indeks saham, harga saham properti, dan PDB. Data yang digunakan dalam penelitian yaitu data pada tahun 2005-2019. Hasil penelitian menjelaskan bahwa secara parsial inflasi, upah, dan harga saham properti memiliki pengaruh yang positif dan signifikan terhadap harga perumahan. Sedangkan indeks saham berpengaruh negatif dan signifikan terhadap harga perumahan. Untuk variabel suku bunga, PDB, dan pertumbuhan kredit tidak memiliki pengaruh signifikan terhadap harga perumahan. Analisis secara simultan terhadap seluruh variabel menunjukkan bahwa seluruh variabel independen memiliki pengaruh signifikan terhadap harga perumaha
PELATIHAN SISTEM INFORMASI AKUNTANSI (FLOWCHART) PADA LAPORAN KEUANGAN UKM BELADIRI UIN KH. ABDURRAHMAN WAHID PEKALONGAN
No full textBerdasarkan analisis situasi, diketahui bahwa saat ini organisasi UKM Beladiri di UIN KH. Abdurrahman Wahid Pekalongan terdapat banyak anggota yang belum mengetahui tentang bagaimana cara pembuatan flowchart pada laporan keuangan. Tujuan dari kegiatan pengabdian ini adalah untuk menambah pengetahuan anggota tentang gambaran dan simbol-simbol flowchart pada laporan keuangan, untuk membantu anggota agar mampu mempraktekkan pembuatan flowchart. Metode yang digunakan dalam pelaksanaan kegiatan ini yaitu menggunakan pendekatan pelatihan bersama yang dilakukan secara langsung atau tatap muka dan sesi tanya jawab yaitu tim pengabdian memberikan beberapa pertanyaan kemudian para anggota menjawabnya atau pun sebaliknya. Hasil pengabdian ini menyimpulkan bahwa 90% dari peserta yang telah mengikuti pelatihan tersebut memahami hal ini. Dari pelatihan tersebut mereka mengartikan bahwa flowchart berarti sejenis bagan yang terdapat beberapa simbol-simbol tertentu untuk menggambarkan hubungan suatu proses dengan proses lainnya dalam suatu program kerja, adapun yang lainnya mengartikan bahwa bentuk flowchart hampir mirip dengan struktur organisasi namun terdapat beberapa simbol yang harus diketahui dalam pembuatannya.Kata Kunci: Flowchart, organisasi, UKM beladiri
Strategi Alternatif Pembangunan Manusia Melalui Parawisata Halal di Indonesia Pasca Covid-19
Get PDFHalal tourism in Indonesia is the largest tourism in the world that presents a lot of natural beauty, culture, and comfortable places of worship. In the economic field, halal tourism contributes significantly to state income, which is around 10.4% and employment of around 313 million people. This proves that halal tourism in Indonesia has a positive effect on national income and increases human development. But that was all achieved before the Covid-19 outbreak hit Indonesia. During the pandemic, halal tourism objects experienced a drastic decline. Many halal tourism sub-sectors such as airlines, lodging, and places to eat are feeling the impact. For this reason, an alternative and complex strategy concept is needed to restore the existence of halal parawista in Indonesia. The right method to respond to the author\u27s goal is a qualitative descriptive method with the help of a SWOT analysis consisting of strengths, weaknesses, opportunities, and threats. The results obtained in this article are: first, the strength of Indonesian halal tourists is quite large because it has many beautiful natural destinations, easy access to tourist attractions, the availability of many places of worship, lodging and eating places that have been tested for halalness, and the friendliness of the Indonesian population. in welcoming incoming tourists; Secondly, from the side of weakness, health protocols are considered too strict, such as mandatory vaccines, wearing masks, maintaining distance, and the like, thereby reducing tourist intentions. Another weakness is the lack of human resources in managing halal tourism, as well as the lack of government facilities in assisting small and medium enterprises in marketing their products; the third is seen from the opportunities that can be utilized by the government, namely focusing on the six basic needs of Muslim tourists, namely maintaining halal food, prayer facilities, Ramadan services, water-friendly bathrooms, no non-halal activities, and improving recreational facilities; Fourth, in terms of threats, the government needs to pay attention to competition with neighboring countries, focus on halal certification, and also the spike in Covid-19 cases. The analysis above is believed to be an alternative strategy in increasing halal tourism in Indonesia so that it makes a major contribution to the country, especially in its human development
The Effect of The Effectiveness of Functions, Services and Implementation of E-SPT in The Era of The Covid-19 Pandemic on The Satisfaction of Taxpayer of Personal People in The South Tangerang Region
Get PDFAbstract
Purpose: This study aims to examine and analyze the effect of effectiveness of the E-SPT function, Tax Services and the Application of E-SPT on the satisfaction of individual taxpayers.
Methodology: In this study, the data used to measure the effect of Functional E-SPT, Tax Services and Application of E-SPT on Individual Taxpayers Satisfaction by distributing questionnaires to Taxpayers at KPP Serpong Pratama. The number of respondents who filled out the questionnaire was 100 respondents.
Findings: The results of previous tests have examined the effect of implementing e-SPT and tax services but not on the satisfaction of individual taxpayers. Here, the researcher wants to add a function variable, tax service, and also the application of e-SPT to measure and compare with previous research.
Novelty: This study continues previous research by using a different population and adding a new variable.
Keywords: Effectiveness Of Functions, Services, And Implementation Of E-Spt, Satisfaction Of Taxpayer Of Personal Peopl
Change Management Strategy in Islamic Organizations
Get PDFChange management is a process of managing change in order to make the best use of it by applying the knowledge, strategies, tools, and resources needed to achieve certain goals. Change management is aimed at providing the business solutions needed successfully in an organized manner and with methods through managing the impact of change on the people involved in it. The purpose of this study is to determine the change management strategies and the causes of making changes so that the changes can be utilized as well as possible. This study uses a positive post approach with the method of collecting literature study data (literature review) of several previous journals that contain research data on change management in English and Indonesian. In this study discusses the strategies and causes of managing change in organizations
The Impact of Covid-19 Pandemic on Poverty in the Socio-Economic Field
Get PDFThe Covid-19 (Coronavirus) pandemic is a virus that causes disease in humans and animals. The virus that has spread since the beginning of 2020 more or less in March, all residents are shocked by this Covid-19 Pandemic. The COVID-19 pandemic has changed everything, from lifestyle and caused a lot of losses for everyone. This study aims to determine the impact of Covid-19 on Poverty in Tirto, Pekalongan. The research method used is qualitative research and library studies to support this research. From the results of research that has been carried out, the impact of Covid-19 is very large. Everything changes and there is not a single person who is not harmed by this Pandemic. Starting from rich entrepreneurs, employees, traders, even online motorcycle taxi drivers. Covid-19 makes everyone have to be able to rack their brains to think how to survive during this Pandemic. However, on the other hand, the government participates in assisting the community in tackling poverty by providing social assistance. Such as providing subsidy funds for Micro, Small and Medium Enterprises (MSMEs) through BRI bank.
Efficiency of Zakat Fund Payment through "E-Muzakki" in Industrial Revolution 4.0
Get PDFIndonesia is one of the countries with the most Muslim population in the world. Around 80% of the total population of Indonesia is Muslim. So it is not surprising, that Islam and various kinds of Islam exist in Indonesia. Apart from that, Islam there is known as Islam which is quite advanced and developing as well as being very tolerant of other religions whose numbers are also not small. In this case, Indonesia is indeed not an Islamic state, but it does not rule out the possibility that zakat in Indonesia can be far more developed than other countries. Zakat certainly has a very important role for the economy in Indonesia, this is certainly also supported by the majority Muslim population in Indonesia. In writing this paper, the author uses the type of library research, in which problems are described based on data contained in literature or documents. Then analyzed further to be drawn a conclusion. it can be concluded that related to this research is the concept of zakat fund payment theory can be applied as a platform to make zakat payments effectively and efficiently for millennials. E-Muzakki is a platform or application that makes it easy for muzakki who have funds to reach their nishob to pay zakat
Measuring Maslahah on Collateral Implementation in Mudaraba Contract at Sharia Banking
Get PDFThis research aims to measure maslahah level on collateral implementation in mudaraba financing contract at sharia banking. This is important, because although the existence of collateral in the contract is able to create such maslahah, but there is no specific level regarding to it. Then, this research also tries to examine the relationship between collateral to maslahah itself in order to know the effect which give by those variables. This is an explanatory research uses a quantitative approach with survey method. This research also uses descriptive statistic and path analysis method by IBM SPSS Statistic 22 in order to reach the purpose of this research. This research picked sharia banking practitioners and customers specifically in Cirebon as the population, reaching 116 respondent which used as the sample of research. The result of this research reported that the implementation of collateral in mudaraba financing contract is truly provide maslahah level both for sharia banking practitioners and customers. This result was also strengthened by the direct effect between each variable which revealed a positive significant effect