Jurnal Ilmiah IKOPIN (E-Journals)
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Analisis Pemikiran Hukum Islam tentang Sistem Penghimpunan dan Penyaluran Dana pada Lembaga Keuangan Syariah (LKS) dan Institusi Keuangan Non-Bank (IKNB)
Full text linkSystem Islamic finance in Indonesia has developed fast, but still faces challenges in maintaining balance between economic growth and depth of sharia compliance. This article analyzes thinking related to Islamic law system collection and distribution of funds in Islamic Financial Institutions (LKS) and Islamic Institutions Non-Bank Finance (IKNB), with prioritization of contract integrity, implementation of maqashid sharia, as well as continuity mark Islamic economics in practice modern finance. Through a normative-comparative approach and critical analysis against the DSN-MUI fatwa, OJK regulations, and contemporary jurisprudence literature, this research reveals the existence of domination contracts debt-based such as murabahah and ijarah, which have the potential to shift the essence of Islamic finance from principle for results ( mudarabah and musyarakah ) towards a similar conventional transactional model. In addition, micro institutions such as BMT and Islamic fintech are experiencing dilemmas in implementing sharia governance , especially related to Sharia Supervisory Board readiness and discipline dual-track accounting . This study also highlights potential big integration of social instruments such as zakat, infaq , and digital waqf as drivers of micro economic stability, provided that supported by synergistic regulations and adequate sharia literacy. With Thus , this research recommends the need for harmonization of inter-authority regulations, strengthening sharia governance, and innovation based value - based banking to realize an Islamic finance system that is not only competitive, but also transformative.
Keywords: Islamic law, sharia finance, fund raising, fund distribution, sharia fintech
Analisis Struktur Biaya Pendidikan Sekolah dan Penentuan Harga Satuan Siswa (Unit Cost) di SDIT Manba’ul Ulum di Kecamatan Purwadadi Subang
Full text linkPenelitian ini bertujuan untuk menganalisis struktur biaya pendidikan dan menghitung harga satuan siswa (unit cost) di SDIT Manba’ul Ulum, Kecamatan Purwadadi Subang. Penelitian menggunakan metode deskriptif kualitatif melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa struktur biaya didominasi oleh biaya pegawai sebesar ±74%, biaya operasional ±18%, serta pemeliharaan dan investasi ±8%. Biaya langsung mencapai 77,1% meliputi gaji guru, kegiatan belajar, dan pelatihan, sedangkan biaya tidak langsung 22,9% mencakup pemeliharaan fasilitas, utilitas, dan administrasi. Unit cost per siswa per tahun sebesar ±Rp3,27 juta, terdiri dari Rp2,52 juta biaya langsung dan Rp750 ribu biaya tidak langsung. Kesimpulannya, sekolah memprioritaskan kualitas guru dan kegiatan pembelajaran, namun terdapat kesenjangan antara unit cost dengan pendapatan rutin SPP. Diversifikasi sumber pendanaan diperlukan agar keberlanjutan pendidikan tetap terjamin
Analisis Promosi dan Kualitas Produk dalam Menentukan Minat Beli Produk BJB Syariah KC Depok
Full text linkPenelitian ini bertujuan untuk menganalisis peran pengembangan karyawan dan reward system dalam membangun inovasi karyawan di Mogano Coffee, sebuah coffee shop yang berlokasi di Klapanunggal, Kabupaten Bogor. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Informan dalam penelitian ini adalah 4 Karyawan Mogano Coffee yang berada di posisi barista, staff bar, dan frontliner. Metode yang digunakan adalah observasi, wawancara, dan dokumentasi. Data yang terkumpul dianalisis secara deskriptif dengan melakukan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian yang dilakukan menunjukkan bahwa peran pengembangan karyawan dan reward system dalam membangun inovasi karyawan di Mogano Coffee sangat baik. Hal ini ditunjukkan dengan karyawan yang mampu berkontribusi dalam inovasi produk dan pelayanan, adanya penghargaan dari manajemen, serta suasana kerja yang kondusif. Namun, beberapa aspek seperti sistem bonus dan tunjangan kesehatan masih perlu diperbaiki untuk meningkatkan motivasi karyawan
Pengaruh Kesadaran dan Pengetahuan Wajib Pajak terhadap Kepatuhan dalam Membayar Pajak Kendaraan Bermotor (PKB) di Perumahan Citra Indah City, Jonggol
Full text linkPenelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak dan pengetahuan pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Kendaraan Bermotor (PKB) di Perumahan Citra Indah City, Jonggol. Penelitian menggunakan metode kuantitatif dengan pengumpulan data melalui kuesioner kepada 100 responden yang terdaftar sebagai wajib pajak kendaraan bermotor. Data dianalisis menggunakan regresi linier berganda yang dilengkapi dengan uji asumsi klasik, uji t, dan uji f. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, kesadaran wajib pajak dan pengetahuan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dengan pengetahuan pajak menjadi faktor yang paling dominan. Temuan ini menegaskan perlunya peningkatan edukasi perpajakan dan kampanye kesadaran pajak untuk mendorong tingkat kepatuhan yang lebih tinggi
Analisis Penerapan Hukum Wad‘i terhadap Akad Murābahah bil Wakālah dan Implikasinya pada Kepastian Hukum Syariah di Indonesia
Full text linkThis study aims to analyse the application of Al-Ḥukmu al-Waḍ‘ī to murabahah bil wakalah contracts and its implications for the certainty of Sharia law in Indonesia. The focus of the study is directed at the integration of causes, conditions, and legal obstacles in assessing the validity of contracts in Islamic banking practices, particularly at Bank Syariah Indonesia. The method used is library research with a qualitative-normative approach, through analysis of classical fiqh literature, DSN-MUI fatwas, and OJK regulations. The results of the study show that some murābaḥah bil wakālah practices do not fully comply with the causal structure of wad‘i law, because bank ownership is often administrative in nature and the sequence of contracts does not comply with sharia provisions. This has the potential to create legal uncertainty and weaken the legitimacy of sharia compliance. This study emphasises the importance of applying wad‘i law as an evaluative instrument in ensuring the validity of contracts and closing loopholes in legal non-compliance. Implicitly, sharia regulation and supervision need to be directed towards substantive validity so that the Islamic financial system is not only formally compliant, but also fair, moral, and in line with maqāṣid asy-syarī‘ah.
Keywords: Al-Ḥukmu al-Waḍ‘ī, Murābaḥah bil Wakālah, Legal Certainty in Sharia, Sharia Compliance, Maqāṣid asy-Syarī‘ah
Pengaruh Budaya Organisasi Islam dan Prophetic Leadership Terhadap Kinerja Karyawan
Full text linkEmployee Performance in the Marketing Division of CV. Fashion Muslim has experienced fluctuations in aspects of discipline, work quality, and productivity over the past four months. This study aims to describe and analyze the influence of Islamic Organizational Culture and Prophetic Leadership on Employee Performance in the Marketing Division of CV. Fashion Muslim, both partially and simultaneously. This study employed a quantitative approach with a saturated sampling technique where the entire population of 57 employees were used as respondents. Data were collected through questionnaires distributed digitally via Google Form and in physical form, then analyzed using multiple linear regression analysis with SPSS 22. The results showed that the implementation of Islamic values in organizational culture was in the fairly high category (85.789%) and the Prophetic Leadership style was in the high category (80.61%), while Employee Performance was categorized as fairly high (84.13%). Partially, Islamic Organizational Culture had a positive and significant effect on Employee Performance with a t-count value of 7.123 > t-table 2.005, and Prophetic Leadership also had a positive and significant effect with a t-count value of 4.500 > t-table 2.005. Simultaneously, both variables had a very significant effect with an F-count value of 66.858 > F-table 3.17, explaining 71.2% of performance variance, while the remaining 28.8% was influenced by other factors such as compensation, work motivation, work environment, and employee competence. This demonstrates that the combination of Islamic Organizational Culture and Prophetic Leadership creates an effective synergy in supporting the improvement of work quality, productivity, and optimal achievement of organizational goals.
Keywords: Employee Performance, Islamic Organizational Culture, Prophetic Leadership
Pengaruh Literasi Keuangan dan Penggunaan Financial Technology terhadap Pengelolaan Keuangan Pada Mahasiswa Program Studi S1 Manajemen Universitas Teknologi Digital Bandung
Full text linkPenelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan penggunaan financial technology terhadap pengelolaan keuangan mahasiswa Program Studi S1 Manajemen Universitas Teknologi Digital Bandung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode kuisioner. Sampel terdiri dari 100 mahasiswa yang dipilih secara purposive sampling. Data dianalisis menggunakan regresi linier berganda, uji t, uji F, serta koefisien determinasi. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh signifikan secara parsial terhadap pengelolaan keuangan mahasiswa, sedangkan penggunaan financial technology secara parsial tidak berpengaruh signifikan. Namun, secara simultan, literasi keuangan dan penggunaan financial technology berpengaruh signifikan terhadap pengelolaan keuangan mahasiswa. Nilai R Square sebesar menunjukkan bahwa variasi pengelolaan keuangan mahasiswa dapat dijelaskan oleh kedua variabel bebas, sedangkan sisanya dipengaruhi oleh faktor lain yang tidak diteliti. Berdasarkan hasil penelitian, disarankan agar mahasiswa meningkatkan literasi keuangan melalui pendidikan dan praktik pengelolaan keuangan, serta mengoptimalkan penggunaan financial technology sebagai alat bantu dalam mengatur keuangan pribadi. Perguruan tinggi juga dianjurkan untuk menyelenggarakan program literasi keuangan berbasis digital guna mendukung kemampuan pengelolaan keuangan mahasiswa secara efektif
Implementasi Sistem Pengupahan Pekerja Dalam Perspektif Ekonomi Islam (Studi Kasus Pada Konveksi Lizdian 94)
Full text linkWages are a crucial aspect of industrial relations, as many wage practices do not yet reflect the principles of justice from an Islamic perspective. This discrepancy often gives rise to social issues, including feelings of injustice among workers. Islam explicitly rejects all forms of discrimination and injustice against workers. This study aims to examine the labor wage system from an Islamic economic perspective, using a case study at the Lizdian 94 Convection. This study used a qualitative descriptive method with a normative and sociological approach, and is categorized as field research. Data were obtained through interviews as a primary source and supporting literature as a secondary source. The results indicate that the wage system at the Lizdian 94 Convection complies with sharia provisions in determining the amount and timing of wage payments. However, the aspect of proportional justice has not been fully implemented, as there is no wage differentiation that reflects the level of responsibility and workload of each position. Nevertheless, in general, the wages provided are considered adequate and able to meet the basic needs of workers.
Keywords: Wages, Discrimination, Workers, Islam
Analisis Dampak Kebijakan Ekonomi terhadap Pendapatan, Ketimpangan, dan Kemiskinan di Indonesia: Suatu Tinjauan Pustaka Economic Development oleh Michael P. Todaro dan Stephen C. Smith
Full text linkThis study aims to review and analyze the impact of economic policies on income, inequality, and poverty in Indonesia, utilizing concepts from the book Economic Development by Michael P. Todaro and Stephen C. Smith. Theories and development approaches put forth by Todaro and Smith, such as the Kuznets Curve, multidimensional poverty, and pro-poor policies, serve as the framework for evaluating the effectiveness of economic policies in Indonesia. This study employs a qualitative descriptive approach through a literature review, focusing on fiscal, monetary, and social programs. The results indicate that economic policies in Indonesia have positively impacted income growth and reduced economic inequality, although their effectiveness varies depending on policy implementation. Redistribution policies, such as social assistance and subsidies, have proven effective in reducing poverty levels, consistent with the multidimensional poverty approach suggested by Todaro and Smith. However, challenges related to equitable distribution and accessibility in remote areas remain significant obstacles to achieving inclusive development. This study concludes that Indonesia\u27s economic policies generally align with the development theories presented by Todaro and Smith, but further efforts are needed to enhance policy implementation and effectiveness. Recommendations are provided to improve the distribution of social assistance and increase access for vulnerable groups in order to achieve more sustainable and inclusive development.
Keywords: economic policy, income, inequality, poverty, literature review, Todaro and Smith, Indonesia
Analisis Biaya Bahan Baku dan Biaya Tenaga Kerja terhadap Efisiensi Net Profit Margin Pada UD. Diskbox Tahun 2024
Full text linkPenelitian ini bertujuan untuk menganalisis biaya bahan baku dan biaya tenaga kerja terhadap efisiensi Net Profit Margin (NPM) pada UD. Diskbox tahun 2024. Biaya bahan baku dan biaya tenaga kerja merupakan dua komponen utama dalam struktur biaya produksi yang berpengaruh langsung terhadap profitabilitas perusahaan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan data primer melalui wawancara dan observasi, serta data sekunder dari laporan keuangan. Hasil penelitian menunjukkan bahwa efisiensi biaya bahan baku berkisar antara 90,88% - 99,08% dan efisiensi biaya tenaga kerja antara 85,95% - 97,67%. Tingkat efisiensi yang tinggi pada kedua komponen biaya tersebut berkontribusi positif terhadap pencapaian Net Profit Margin (NPM). Perusahaan disarankan agar dapat memperkuat kerja sama dengan pemasok, meningkatkan keterampilan tenaga kerja, serta mengoptimalkan manajemen produksi untuk menjaga efisiensi dan profitabilitas di masa depan