Jurnal Fakultas Ekonomi dan Bisnis Islam - Universitas Islam Negeri Imam Bonjol Padang
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ANALISIS TINDAKAN PENGHINDARAN PAJAK PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA DALAM PERSPEKTIF EKONOMI ISLAM
Get PDFThe theme of the article is the banks and financial institutions. This study aims to determine how much the level of tax evasion by state-owned companies and know the correlation of tax evasion with the opinion of the scholars in Islam. This research belongs to Mixed research. The population in this study are all state-owned companies listed on the BEI in 2013 until 2015. While the sample of this study is determined by purposive sampling method so that obtained 13 sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is descriptive analysis. The results obtained based on data processing. Of the 13 (thirteen) companies that become the sample of SOE companies listed on the BEI in the period 2013-2105 there are 5 (five) companies that conduct tax evasion. Three of them have political connections, but have no connection in the Islamic economic system. All tax evasion actions by the company are directly derived from the thoughts and judgments of the competent authorities in the company, and not on the opinions of Islamic scholars
PENGARUH KUOTA TERHADAP DAFTAR TUNGGU NAIK HAJI DI KOTA PADANG
Get PDFThe theme of the research is hajj management. The purpose of research is: to determine the effect of quota on waiting list hajj. This study is a literature study. Place of study is in Padang city, West Sumatera. The results of the study were: the very limited number of quotas had an effect on the Haj waiting list
ETIKA BISNIS ISLAM DAN DAMPAKNYA TERHADAP KESEJAHTERAAN PEDAGANG SAPI
Get PDFThe theme of the article is "economy based on the principles of Islam". This study aims to determine the business ethics of Islam being implemented, and its impact on the welfare of cattle traders. The method used is qualitative descriptive. This type of research is a field research. The results of this study found that Islamic business ethics applied by cattle traders in the Masbagik not yet fully apply the principles of Islamic ethics. Not all cattle traders get welfare because of not fulfilling the needs dharuriyat
STUDI PERBANDINGAN KUALITAS PELAYANAN INDUSTRI PERBANKAN SYARIAH DENGAN KONVENSIONAL
Get PDFThe study was conducted in West Sumatra with the object is shariah and conventional banking industry. Study the problems of shariah banking service quality comparison with a conventional one. This study aims to: (1) See if there are significant differences between the quality of service Islamic bank with conventional banks. (2) To see if there are significant differences between customer satisfaction Islamic bank with conventional banks. (3) To see if there are significant differences between customer loyalty Islamic banks with conventional banks. The research sample of 500 people. Data collection techniques used are Personally Administered Questionnaire. Using analysis of Independent Sample T-test. The study found no difference between the quality of services of conventional banks with shariah banks, but to the difference was not significant. The study also found no difference between conventional bank customer satisfaction with shariah banks, but to the difference was not significant. In addition the study also found no difference between conventional bank customers' loyalty to the shariah bank, but to the difference was not significant
APLIKASI MODEL CAMEL DALAM MENGUKUR KESEHATAN DAN KINERJA KEUANGAN BANK
Get PDFThe theme of the article is the banks and financial institutions. The research objective is: to measure the levels of health and financial performance of the bank. This research uses descriptive quantitative method, which analyzed data collected from the literature and data from the company. The data has been collected, then analyzed the financial ratios related to the health of banks and compared from year to year, but it also provides an assessment of the financial performance according to the standards and regulations of Bank Indonesia. The financial statements of the bank is the overall economic transactions undertaken by the bank concerned during an accounting period are classified and systematically arranged into the shape of the balance sheet and income statement. The financial statements of the bank balance sheet providing information to external parties, such as central banks, public and investors, regarding our financial position, which further can be used externally to assess the magnitude of the risks that exist in a bank. An income statement provides an overview of the business development bank. One way to determine the financial performance of banks is the financial statements. The financial statements present all operational activities of the bank in a given period. Based on those statements, do the analysis of the level of of the bank's financial performance, to see the progress and financial condition of the company and also to see the performance
ANALISIS ROA DAN ROE TERHADAP PROFITABILITAS BANK DI BURSA EFEK INDONESIA
Get PDFThe research theme is the financial and banking institutions. The purpose of this study was to examine the influence of return on assets and return on equity on profitability in banking companies listed in Indonesia Stock Exchange. The data used in this research is secondary data from the financial statements on ten banking company in the Indonesia Stock Exchange. A method of data analysis used in this research is the multiple regression models. The study found that simultaneous return on assets and return on equity effect on the profitability of the banking companies listed in Indonesia Stock Exchange. Similar findings were also found partial test results. This indicates that the return on assets and return on equity are variables to consider for investors before making an investment decision. Partial variable ROA significant effect on profitability because the value t-count > t-table that is equal to 3.254 > 1.667 with a significance value of 0.02 t-count amounting to -2.250 > 1.667 with significant value 0.015 3.191 with significance value of 0.007
DISTRIBUSI PENDAPATAN : KESEJAHTERAAN MENURUT KONSEP EKONOMI ISLAM
Get PDFIslamic Economics with the idea of giving the economy the principles of life in a relationship with each other. In it contains the direction and at the same time demand that his followers do your best and avoid action that is considered a sin. Islamic economics does not just contain about sets of rules but provides a guarantee for improved welfare. In this article, the authors intend to reveal the clarity of the distribution of income: welfare according to the concept of Islamic economics. Islam considers that economic prosperity is not solely economic problems of distribution of material, but also involves an element of non-material and other fields. Economic welfare can be run in conjunction with welfare in other fields. Islamic economic demands for the overall running of the teachings of Islam in all aspects of life. The consequence of this concept is the well-being should be viewed as a manifestation of God's command to his servant. So that the welfare of the continuing efforts of mankind to do good, both to God and to fellow human beings