Journal of IAIN Sultan Amai Gorontalo
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Keputusan Pembelian ditinjau dari Harga, Promosi, Inovasi Produk dan Kualitas Produk
Get PDFThe purpose of this study was to examine the effect of price, promotion, product innovation and product quality on purchasing decisions at the Browcyl Makassar outlet center. The population in this study were Browcyl (Banana Brownies) consumers totaling 96 people who were also used as research samples. The technique or how to determine the sample in this study using purposive sampling. The analysis used is multiple linear regression analysis. The results showed that partially price, promotion, product innovation and product quality have a positive and significant effect on purchasing decisions.The purpose of this study was to examine the effect of price, promotion, product innovation and product quality on purchasing decisions at the Browcyl Makassar outlet center. The population in this study were Browcyl (Banana Brownies) consumers totaling 96 people who were also used as research samples. The technique or how to determine the sample in this study using purposive sampling. The analysis used is multiple linear regression analysis. The results showed that partially price, promotion, product innovation and product quality have a positive and significant effect on purchasing decisions
Analisis Faktor-Faktor Penentu Dividend Policy Pada Perusahaan Publik Sektor Makanan dan Minuman
Get PDFThis study aims to identify the determinants of dividend policy based on financial ratio data. The determinants of dividend policy consist of Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), dan Price to Earning Ratio (PER). The sample of this research is public companies in the food and beverage sector. The results of this study indicate that the determinants consisting of ROA, CR, DER, and PER have no effect on dividend policy which indicates that the number of financial ratios from the value of ROA, CR, DER and PER does not encourage the amount of dividend policy. Thus, companies in making dividend distribution decisions tend to be more determined by other variables than ROA, CR, DER, and PER.Penelitian ini bertujuan untuk mengidentifikasi penentu dividend policy berdasarkan data rasio keuangan. Faktor-faktor penentu dividend policy terdiri dari ROA, CR, DER, dan PER. Sampel penelitian ini adalah perusahaan publik pada sektor makanan dan minuman. Adapun hasil penelitian ini menunjukkan bahwa faktor-faktor penentu yang terdiri dari ROA, CR, DER, dan PER tidak berpengaruh terhadap dividend policy yang mengindikasikan bahwa besaran rasio keuangan dari nilai ROA, CR, DER dan PER tidak mendorong besaran dividend policy. Dengan demikian, perusahaan dalam membuat keputusan pembagian dividen cenderung lebih banyak ditentukan variabel lain dari ROA, CR, DER, dan PER
Analisis Return Saham yang Dimoderasi Ukuran Perusahaan pada Perusahaan Kesehatan di Bursa Efek Indonesia
Get PDFStock returns are the profit earned by investors from owning shares in a company. This study aims to analyze the impact of profitability and leverage on stock returns, This study aims to analyze the effect of profitability and leverage on stock returns, with firm size as a moderating variable, in healthcare companies listed on the Indonesia Stock Exchange from 2020 to 2023. The study population consists of all healthcare companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 14 companies that met the criteria. Data analysis was conducted using Moderated Regression Analysis (MRA). The results indicate that profitability has a contribution to stock returns, leverage has no contribution to stock returns, firm size moderates the relationship between profitability and stock returns but does not moderate the relationship between leverage and stock returns for healthcare companies listed on the Indonesia Stock Exchange.Return saham mengacu pada keuntungan yang didapat investor dari kepemilikan saham suatu perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan leverage terhadap return saham dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Populasi penelitian mencakup seluruh perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia. Sampel dipilih dengan teknik purposive sampling, menghasilkan 14 perusahaan yang memenuhi kriteria. Analisis data dilakukan dengan menggunakan Moderated Regression Analysis (MRA). Hasil penelitian mengungkapkan bahwa profitabilitas memiliki kontribusi terhadap return saham, leverage tidak memiliki kontribusi terhadap return saham, ukuran perusahaan berkontribusi dalam memoderasi profitabilitas terhadap return saham namun tidak berkontribusi dalam memoderasi leverage terhadap return saham perusahaan sektor kesehatan di Bursa Efek Indonesia
Gotong Royong Keuangan Sosial pada Etnis Mongondow : (Kajian Terhadap Tradisi Pogogutat Suku Mongondow )
Get PDFThe aim of this research is firstly, to find out how transactions and recording are carried out from the pogogutat tradition when viewed from the celebration organizers and celebration guests. As well as knowing whether or not there are regulations governing the pogogutat tradition from the local village government and the factors that become obstacles in its implementation. Second, it is hoped that this research can become a puzzle piece to complement existing literacy, and serve as reference material regarding social financial mutual cooperation in the form of local wisdom, especially the pogogutat tradition. The method used is a type of qualitative research with an ethnographic and legal sociology approach where researchers go into the field to carry out observations and in-depth interviews about transaction methods based on the object and time of exchange, recording, and regulations governing the implementation of this tradition. The research results showed that 1. The Pogogutat tradition in the Mongondow ethnic community in its implementation exchanges goods/food ingredients, services and money with exchange times that are not tied to time. To start/return the pogogutat there must be an invitation, then the tradition will not be carried out if the time for handing over and/or returning the pogogutat from both parties is both postponed. 2. Pogogutat recording has been around since the Mongondow ethnic community was able to read and write. 3. The pogogutat tradition in Bolaang Mongondow is regulated in Village Regulations regarding celebration parties. 4. In the pogogutat tradition there are also obstacles, namely that between people there are differences in character.Tujuan penelitian ini pertama, untuk mengetahui cara transaksi dan pencatatanya dari tradisi pogogutat jika dilihat dari pelaksana hajatan dan tamu hajatan. Serta mengetahui ada/tidaknya regulasi yang mengatur tradisi pogogutat dari pemerintah desa setempat dan faktor yang menjadi kendala dalam pelaksanaanya. Kedua, penelitian ini diharapkan bias menjadi potongan puzzle untuk melengkapi literasi-literasi yang sudah ada sebelumnya, dan dijadikan sebagai bahan rujukkan terkait gotong royong keuangan social yang berbentuk kearifan lokal shususnya tradisi pogogutat. Metode yang digunakan yakni jenis penelitian kualitatif dengan pendekatan etnografi dan sosiologi hukum dimana peneliti turun ke lapangan melakukan observasi serta wawancara mendalam tentang cara transaksi berdasarkan objek dan waktu pertukarannya, pencatatan, dan regulasi yang mengatur pelaksanaan tradisi ini. Hasil penelitian didapatkan bahwa 1. Tradisi pogogutat pada masyarakat etnis mongondow dalam pelaksanaanya mempertukarkan barang/bahan pangan, jasa dan uang dengan waktu pertukaran yang tidak terikat dengan waktu. Untuk memulai/mengembalikan pogogutat harus ada undangan, berikutnya tradisi tidak terlaksana apabila waktu penyerahan dan ataupun pengembalian pogogutat dari kedua belah pihak sama-sama ditangguhkan. 2. Pencatatan pogogutat sudah ada sejak masyarakat etnis mongondow bias membaca dan menulis. 3. Tradisi pogogutat di Bolaang Mongondow secara regulasi diatur dalam Peraturan Desa berkenaan dengan pesta hajatan. 4. Tradisi pogogutat terdapat juga hambatan-hambatan yaitu antar manusia terdapat perbedaan watak
Pandangan al-H{a>fiz} Shiha>b al-Din al-Bus}i>ri Terhadap Hadis Zawa>id Dalam Kitab Mis}ba>h} az-Zuja>jah fi> Zawa>id Ibn Ma>jah
Get PDFThis research is a study of the views of al-Hafiz Shihab al-Din Al Busiri view of the zawaid Hadith, in his book al-Busiri examines the zawaidtraditions in the book of Ibn Majah. The zawaid hadith contained in Sunan Ibn Majah has a lot of debate among hadith scholars, many differences of opinion are found in the legal status and number of zawaid hadith contained in Sunan Ibn Majah. In the book Misbah az-Zujajah fii Zawaid, al-Busiri tries to provide an assessment of zawaid traditions and the number of zawaid traditions found by al-Busiri. However, the calculation has some differences in calculation among hadith scholars, therefore this needs to be known and studied. This research uses qualitative research methods that are descriptive interpretative, this research is a type of library research by collecting data through various literatures which are then described objectively. The main reference source of this research is the book Misbah az-Zujajah fii Zawaid Ibn Majah, while supporting sources are reference books, books, journal articles and other literature related to this research. From the findings it is stated that according to al-Busirithe zawaid traditions amount to 1552 Hadith and not all these Hadith are da\u27if, some are sahih, hasan, or dhaif. In writing the book Misbah az-Zujajah fii Zawaid, al-Busiri used various methods to determine the validity of the zawaid tradition.Penelitian ini merupakan kajian tentang Pandangan al-H{a>fiz} Shiha>b al-Din al-Bus}i>ri Terhadap Hadis Zawa>id, dalam kitabnya al-Bus}i>ri meneliti tentang hadis-hadis zawaid dalam kitab
Ibn Ma>jah. Hadits zawaid yang terdapat dalam kitab Sunan Ibn Ma>jah memiliki banyak perdebatan dikalangan ulama hadis, perbedaan pendapat tersebut banyak ditemukan dalam menilai hukum hadis zawaid dan jumlah hadis zawaid yang terdapat dalam kitab Sunan Ibn Ma>jah. Dalam kitab mis}ba>h} az-zuja>jah fi> zawa>id ibn Maja>h, al-Bus}i>ri mencoba memberikan penilaian terhadap hadis zawaid dan jumlah hadis zawaid yang temukan oleh al-Bus}i>ri. Namun perhitungan tersebut memiliki beberapa perbedaan dikalangan ulama hadis, oleh sebab itu hal ini perlu diketahui dan dikaji. Penelitian ini menggunakan metode penelitian kualitatif yang bersifat deskriptif interpretatif, penelitian ini merupakan jenis penelitian studi pustaka library research dengan mengumpulkan data melalui berbagai literatur yang kemudian dideskripsikan secara objektif. Sumber rujukan utama penelitian ini adalah kitab mis}ba>h} az-zuja>jah fi> zawa>id Ibn Maja>h, adapun sumber pendukung berupa kitab rujukan, buku, artikel jurnal dan kepustakaan lainnya yang berkaitan dengan penelitian ini. Dari hasil temuan dinyatakan bahwa menurut al-Bus}i>ri hadis zawaid berjumlah 1552 Hadis dan menurutnya tidak semua hadis tersebut adalah da’if, ada yang berstatus sahih, hasan, maupun dhaif namun hitungan tersebut berbeda dengan ulama hadis lainya. Dalam menulis kitab mis}ba>h} az-zuja>jah fi> zawa>id ibn Maja>h, al-Bus}i>ri menggunakan berbagai metode untuk menentukan keabsahan hadis zawaid tersebut
Application of Al-Uqud Al-Murakkabah in Gold Pawn Products at Pegadaian Syariah
Get PDFResearch on the application of al-uqud al-murakkabah contracts in Islamic pawnshops has long been a concern of researchers. However, the research is not specific about the application of al-uqud al-murakkabah in Islamic pawnshops. This research aims to find out the application of al-uqud al-murakkabah in gold pawn products in Islamic pawnshops. The methods used are interview and observation. This research theory uses a normative juridical approach, based on the DSN-MUI fatwa and multi-contract criteria. The results of this study indicate that the application of al-uqud al-murakkabah in gold pawn products in Islamic Pawnshops using three contracts, namely the qard contract, rahn contract, and ijarah contract is in accordance with the DSN-MUI Fatwa. However, the application of the three contracts is not carried out separately, which is contrary to the criteria for multi-contracts that are allowed. This research found indications of combining buying and selling with debt and credit, which is prohibited because combining the two contradicts its character and nature. Penelitian tentang penerapan akad al-uqud al-murakkabah di pegadaian syariah telah lama menjadi perhatian peneliti. Namun penelitian tersebut tidak spesifik menyoal tentang bagaimana penerapan al-uqud al-murakkabah di pengadaian syariah. Riset ini bertujuan untuk mengetahui penerapan al-uqud al-murakkabah pada produk gadai emas di pengadaian syariah. Metode yang digunakan adalah wawancara dan observasi. Teori riset ini menggunakan pendekatan yuridis normatif, berdasarkan fatwa DSN-MUI dan kriteria multi akad. Hasil penelitian ini menunjukkan bahwa penerapan al-uqud al-murakkabah pada produk gadai emas di Pegadaian Syariah menggunakan tiga akad, yaitu akad qard, akad rahn dan akad ijarah telah sesuai dengan Fatwa DSN-MUI. Namun penerapan tiga akad tersebut tidak dilakukan secara terpisah, hal ini bertentangan dengan kriteria multi akad yang dibolehkan. Riset ini menemukan adanya indikasi penggabungan jual beli dengan hutang-piutang yang dilarang, karna menggabungkan dua bertentangan karakter dan sifatnya.
Reduction of Income Tax Rate and Compliance of MSME Taxpayers: a Study in the Perspective of Islamic Economic Philosophy
Get PDFThis study aims to evaluate the impact of reduced income tax rates on taxpayer compliance Micro, Small, and medium enterprises (SMEs) in the perspective of Islamic economic philosophy. The research method used is a mixed approach (mixed methods). Quantitative Data were obtained from reports on the number of taxpayers who reported tax returns to the Bengkulu–Lampung DGT Regional Office in 2017-2020 and questionnaires, while qualitative data were obtained through interviews with MSME actors and Islamic economics experts. The results showed that the decrease in income tax rate has a positive effect on the compliance of MSME taxpayers. In addition, tax awareness also has a positive and significant effect on MSME taxpayer compliance. Taxpayers who have an understanding and commitment to principles in Islamic economics, such as zakat and social responsibility, tend to be more compliant in reporting and paying taxes.
Penelitian ini bertujuan untuk mengevaluasi dampak dari penurunan tarif pajak penghasilan terhadap kepatuhan wajib pajak Usaha Mikro, Kecil, dan Menengah (UMKM) dalam perspektif falsafah ekonomi Islam. Metode penelitian yang digunakan adalah pendekatan campuran (mixed methods). Data kuantitatif diperoleh dari laporan jumlah wajib pajak yang melaporkan SPT pada Kantor Wilayah DJP Bengkulu–Lampung tahun 2017–2020 dan kuesioner, sedangkan data kualitatif diperoleh melalui wawancara dengan pelaku UMKM dan pakar ekonomi Islam. Hasil penelitian menunjukkan penurunan tarif pajak penghasilan berpengaruh positif terhadap kepatuhan wajib pajak UMKM. Selain itu, kesadaran pajak juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Wajib pajak yang memiliki pemahaman dan komitmen terhadap prinsip dalam ekonomi Islam, seperti zakat dan tanggung jawab sosial, cenderung lebih patuh dalam melaporkan dan membayar pajak
TRANSFORMASI PENDIDIKAN DI ERA GLOBALISASI: PENDIDIK DAN PENGEMBANGAN KOMPETENSI PESERTA DIDIK
Get PDFThis research aims to see the extent of the transformation of education in the era of globalization which is focused on the educational aspect and developing student competencies. So that it can make a positive contribution to the development of more contextual education. The method used in this research is a literature review, where the data is obtained from related literature. The research results found that educators play a crucial role in facing the current dynamics of global education. Educators are not only a source of knowledge but also the main mover in forming students\u27 character and skills, as well as competencies that are relevant to the demands of the rapidly developing era. Apart from that, the integration of technology in learning has been proven to improve the quality of teaching and student learning outcomes so that it can produce a quality generation who has the ability to face the challenges of the times
POTRET MODEL SEKOLAH BERASRAMA DI SMAN 17 MAKASSAR
Get PDFPendidikan berasrama semakin diminati di Indonesia sebagai salah satu alternatif pengembangan karakter dan akademis siswa. Penelitian ini bertujuan untuk mengeksplorasi penerapan model sekolah berasrama di SMAN 17 Makassar, dengan fokus pada manfaat dan tantangan yang dihadapi. Metode yang digunakan adalah pendekatan kualitatif, melalui wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa model sekolah berasrama menciptakan lingkungan yang mendukung pengembangan karakter siswa, meskipun terdapat tantangan dalam menyesuaikan diri dengan kehidupan asrama. Manajemen yang baik dapat mengurangi permasalahan tersebut, memberikan dampak positif pada kebijakan pendidikan di masa mendatang. Diharapkan penelitian ini dapat menjadi acuan dalam mengembangkan model pendidikan yang lebih efektif.Pendidikan berasrama semakin diminati di Indonesia sebagai alternatif untuk pengembangan karakter dan akademik siswa. Penelitian ini bertujuan untuk mengeksplorasi penerapan model sekolah berasrama di SMAN 17 Makassar, dengan fokus pada manfaat dan tantangan yang dihadapi. Metode yang digunakan adalah pendekatan kualitatif, melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa model sekolah berasrama menciptakan lingkungan yang mendukung perkembangan karakter siswa, meskipun ada tantangan dalam penyesuaian kehidupan asrama. Pengelolaan yang baik dapat mengurangi permasalahan tersebut, memberikan dampak positif bagi kebijakan pendidikan di masa depan. Penelitian ini diharapkan dapat menjadi referensi dalam pengembangan model pendidikan yang lebih efektif
INNOVATIVE EDUCATION MODEL IN MADRASAH: A LITERATURE REVIEW
Get PDFEducational innovation has become an essential requirement for madrasas in responding to the challenges of globalization, digitalization, and the evolving characteristics of twenty-first-century learners. This study aims to examine and synthesize scholarly literature related to innovative education models implemented in madrasas, with a particular focus on leadership, pedagogy, curriculum integration, digital transformation, and character education. Using a qualitative literature review approach, this study analyzes peer-reviewed journal articles, academic books, and relevant policy documents from national and international sources. The findings indicate that innovative leadership plays a crucial role in fostering institutional adaptability and improving educational quality. Furthermore, the integration of student-centered learning models, digital technologies, and character-based education significantly enhances students’ academic competencies, moral development, and digital literacy. However, a gap remains between conventional teaching practices and the competencies required in the twenty-first century, particularly in critical thinking, creativity, collaboration, and communication. This study concludes that sustainable educational innovation in madrasas requires systemic curriculum reform, continuous teacher professional development, and strong stakeholder collaboration. The findings contribute to the development of a conceptual framework for innovative madrasa education that balances Islamic values with modern educational demands