Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
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Pemahaman Masyarakat Desa Sebauk Terhadap Undang-Undang Informasi Transaksi Elektronik
Get PDFThe birth of Law Number 11 the Year 2008 concerning Electronic Transaction Information has a broad impact on the development of the community, of course, this has become a lesson for the public to not be ensnared by criminal acts. The purpose of this research is to find out about the understanding of village communities as the Information Law on Electrochemical Transactions. The results of the research of the authors found that the level of understanding of the people of Sebauk Village, Bengkalis District was lacking in the Information and Electronic Transaction Law. Of the 87 respondents, there were 69 respondents or 79% answered lack of understanding, 14 respondents or 16% answered did not understand at all, 4 respondents or 5% answered understood about the Information and Electronic Transaction Law and the rest no respondents showed an understanding of the Act -The law
Volatilitas Harga Saham: Leverage, Ukuran Perusahaan, Pertumbuhan Aset
Get PDFThis study examines the effect of leverage, company size, and asset growth on stock price volatility. This study uses data from all companies listed on the LQ45 index (BEI) from 2017 to 2019. Based on purposive sampling, this study obtained 31 financial statement data so that the final sample in this study amounted to 93 firm-year observations. Data analysis was analyzed using multiple regression analysis with Eviews 10 software. The study results concluded that leverage has a positive effect on stock price volatility, company size has a negative effect on stock price volatility, and asset growth has no effect on stock price volatility. This study's results can be used as material for management evaluation in increasing share prices so that this condition can attract investors' interest in investing in the company
Pengaruh Sistem Pengendalian Internal Terhadap Ketepatan Pelaporan Pajak Bumi Dan Bangunan Pada Badan Pendapatan Kabupaten Bengkalis
Get PDFThe purpose of this research was to determine the effect of the internal control system on the accuracy of land and building tax reporting at the Bengkalis Regency Regional Revenue Agency. The populations in this research are employees of the Bengkalis Regency Revenue Agency whose job is to examine the Earth and Building Tax report where the total population is 30 people. The sample in this research used a saturated sample of 30 people. Data collection techniques used were interviews, documentation, questionnaires and literature study. The results of this research are that the internal control system influences the accuracy of land and building tax reporting with a percentage of influence of 62.9%, while the remaining 37.1% is influenced by other variables that are not included in this research model
Analisis Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bengkalis Dalam Persfektif Islam
Get PDFRegional Autonomy requires the Regional Government to be able to provide the best service to the community. One form of the service is to provide transparent financial information. The purpose of this research was to determine the internal control system on the quality of Bengkalis Regency's financial statements reviewed according to the Islamic perspective. This research uses qualitative analysis with descriptive methods. The results showed that the internal control system can minimize the occurrence of fraud/errors both in recording and presenting financial statements as evidenced by the monitoring of accounting records so that the resulting financial statements can be as desired and accountable
Penetapan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penentuan Harga Jual Kain Tenun Songket Melayu
Get PDFSongket Melayu weaving craftsmen in determining the cost of production as the basis for determining the selling price are still inaccurate because they are based on estimates and have not classified costs in the calculation of the cost of production. This study aims to assist in determining the cost of goods manufactured as a basis for determining the selling price using the full costing method. This research is descriptive qualitative research. The results of this study indicate the difference in the cost of production between the weaving craftsmen's calculations with the full costing method. The result of the calculation of the cost of production according to the weaving craftsman is IDR 483,333.33 per piece, while the full costing method is IDR 528,833.00 per piece. The difference in production costs is IDR 45,500.00 lower than using the full costing method. The determination of the selling price of the product is based on the cost of goods sold per piece of woven fabric plus the desired profit of the company of 35% in order to cover the production costs that have been incurred. The result of the calculation of the selling price according to the weaving craftsman is IDR 113,925.00 per piece lower than using the full costing method
Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah
Get PDFThe increase in the growth of Islamic banking needs to be supported by the performance of sharia auditors. This study aims to discuss the role and competence of Islamic auditors in supporting the performance of Islamic banking. This type of research uses qualitative methods with a descriptive approach using literature study data. The results of this study indicate that the competencies that must be possessed by sharia auditors include knowledge of Islamic law, fiqh muamalah, skills in accounting and auditing, and special characteristics as sharia auditors. This competence is the key to maximizing the role and competence of sharia auditors to support the performance of Islamic banking. The roles of sharia auditors include as independent auditors, internal auditors, and sharia supervisory board. Sharia compliance tests on Islamic financial institutions are part of the role of the sharia auditor
Perspektif Hukum Islam Terhadap Biaya Penalty Deposito Mudharabah
Get PDFThis research aims to determine the practice of penalties for taking time Mudharabah deposits before maturity in the perspective of Islamic law at Bank Syariah Mandiri Bengkalis Sub-Branch Office. This research is based on primary and secondary data. Based on the results of the study note that there are customers of Bank Syariah Mandiri Bengkalis Sub-Branch Office who take deposits Mudharabah before maturity, then the customer will be subject to a penalty against funds deposited. By looking at the practice of penalties carried out by Bank Syariah Mandiri Bengkalis Sub-Branch Office is not appropriate and deviates from the theories that apply in Islamic economics. This is because the penalty agreement is not written clearly in the agreement document
Pengaruh Pendidikan, Profesi Dan Bagi Hasil Terhadap Persepsi Masyarakat Pada Perbankan Syariah
Get PDFThis research aims to determine whether education, profession and profit-sharing partially and simultaneously affect public perceptions of sharia banking in Siak Kecil District. The data analysis technique used is the validity test, reliability test, normality test, multiple linear regression test, t-test, f test and the coefficient of determination test. The results of this study found that the level of education did not significantly influence people's perceptions of Islamic banking in Siak Kecil District. Then in terms of the profession, there is a significant influence on people's perceptions of Islamic banking in the Siak Kecil District. In terms of revenue sharing, there is a significant influence on people's perceptions of Islamic banking in Siak Kecil District. Simultaneously education, profession and profit-sharing affect people's perceptions of Islamic banking in Siak Kecil District with a large influence of 55.4%
Analisis Perilaku Konsumen Dan Keamanan Kartu Kredit Perbankan
Get PDFThis paper discusses consumer behavior and banking credit card security. Credit cards are present as one of the non-cash payment methods that simplify business and financial matters so that many consumers use them. After review and discussion, it was found that consumer behavior in using credit cards is more dominated by personal factors. With the drive for needs and lifestyle, many consumers are interested in using a credit card. The bank as a credit card issuer also provides sophisticated and multi-layered security features. Even so, it still has a gap for the presence of fraud crime in various ways and forms. In order for credit cards to be safe from crime and fraud, consumer behavior must be changed by maintaining confidentiality, caution and vigilance in conducting transactions
Analisis Dimensi Loyalitas Pelangan Berdasarkan Perspektif Islam
Get PDFThis research is descriptive qualitative, the data used in this research is sourced from secondary data which includes books and scientific articles that are relevant to the research. The results of the analysis conducted that the concept of customer loyalty is more interpreted by behaviour or attitude. One positive attitude of the customer can be demonstrated through loyalty to the company's products and recommending these products to other parties. While negative attitudes are shown through negative words to other parties and move by making purchases to other companies. Those who are categorized as loyal customers are those who are very satisfied with certain products so they have the enthusiasm to introduce to anyone they know. Customer loyalty from an Islamic perspective is loyalty that does not conflict with the Islamic paradigm concept. Loyalty according to the Islamic paradigm consists of an implementation of monotheism, implementation of knowledge and implementation of worship