Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
Not a member yet
519 research outputs found
Sort by
Bisnis Dalam Peradaban Islam
No full textThe most felt failure of modernization which is a direct result of the era of globalization is in the economic field. Modern capitalism which although finally able to prove its superiority from socialism, in fact, has given birth to various problems, especially for third world countries (including Muslim countries) which tend to be objects rather than subject to capitalism. Associated with the failure of Western capitalism in these Muslim countries, the realization that the roots of capitalism are not from Islam, then arouse the desire to reconstruct economic systems that are considered "authentic" derived from Islam. Moreover, history shows that economic thought has also been carried out by Islamic scholars, even long before Adam Smith wrote his monumental book The Wealth of Nations. In a very general sense, it can be said that the capitalist world is already very familiar with the teachings of Islam and its leaders. These conditions get the legitimacy of the verses of the Qur'an in collecting assets from a maximum effort. With so many verses of the Koran that teach the right way of business and wrong business practices even regarding very small matters, basically the position of business and commerce in Islamic civilization is very important
Pelelangan Barang Gadai Dalam Persfektif Islam
Get PDFPawn is an alternative for people who experience economic problems but do not want to lose their valuable possessions. The pawn can be done in the pawnshop as well as other financial institutions that provide pawn services. In Islam, the pawn is known as Ar-Rahn, which is to hold one of the borrower's assets from the loan he received. In a sharia pawnshop, the auction system applies to customers, if the customer is unable to pay his debt after maturity. The sale of liens after maturity is legal. That, according to the purpose of the understanding of the nature of the pawning itself, that is, as a trustee of a debt to be fulfilled. If the debtor is unable to pay the debt, the pawned goods can be sold to pay the debt, by representing the seller to a fair and trusted person. Auction according to sharia must also be able to be accounted for in Islamic law, which is free from the elements of gharar, maisir, usury and bathil
Pengaruh Manajemen Laba Terhadap Perencanaan Biaya Modal Ekuitas Dengan Return On Assets (ROA) Sebagai Variabel Moderating Pada Perusahaan Manufaktur Yang Terdaftar Di BEI
Get PDFPenelitian ini bertujuan untuk mengetahui apakah manajemen laba berpengaruh terhadap perencanaan biaya modal ekuitas pada Perusahaan Manufaktur periode 2013-2017 dan untuk mengetahui apakah Return On Assets (ROA) mampu memoderasi hubungan antara manajemen laba terhadap biaya modal ekuitas pada Perusahaan Manufaktur periode 2013-2017. Penelitian ini baru pertama dilakukan karena menggunakan pendekatan kuantitatif dengan menggunakan data laporan keuangan yang terdaftar di Bursa Efek Indonesia sebagai data sekunder. Pengolahan data menggunakan program SMART PLS Versi 3.0. Data laporan keuangan yang digunakan adalah laporan keuangan perusahaan manufaktur dari tahun 2013-2017. Teknik sampel yang digunakan adalah purposive sampling sehingg sampel yang digunakan sebanyak 18 perusahaan. Hasil penelitian menunjukkan bahwa manajemen laba berpengaruh terhadap perencaanaan biaya modal ekuitas dan Return On Assets (ROA) tidak mampu untuk memoderasi hubungan antara manajemen laba terhadap perencanaan biaya modal ekuitas
Analisis Perubahan Laba Kotor Sebagai Alat Evaluasi Penyebab Naik Turunnya Laba Perusahaan
No full textThis paper aims to provide information to the public about the understanding, uses, objectives, limitations and methods of calculating changes in gross profit analysis. Management requires information that can be used as a basis for evaluating the causes of the increase or decrease in the company's gross profit. By knowing the causes of the increase or decrease in the company's gross profit, management can determine the actions to be taken, if the gross profit shows an increase, then the factors causing it are worth defending. Conversely, if gross profit decreases, the factors that cause it are carried out as necessary so as not to be repeated in the next period. Analysis of changes in gross profit provides information that can be used by management as a basis for evaluation and actions needed in the next period, while to calculate the required data on sales and Cost of Goods Sold also in units and rupiah. The basis for calculating changes in gross profit is twofold, the first comparing the achievements of the current period with the previous and the second by comparing the target with the realization
Pengaruh Perintah Perjalanan Dinas Terhadap Peningkatan Motivasi Kerja Aparatur Sipil Negara Di Sekretariat DPRD Kabupaten Bengkalis
Get PDFThe Secretariat of the Bengkalis Regency Regional Representative Council has used official travel orders as a step to increase work motivation of its employees or employees. In this research, the author wants to examine how official travel procedures are and whether there is an effect of providing official travel with work motivation by reason of wages in addition to their income, as well as an Islamic perspective on official travel. This study uses quantitative descriptive methods. From this study, it was found that the Secretariat of the Bengkalis Regency Regional Representative Office had used procedures in accordance with the Regulations of the Regent No. 82 of 2017. Then there was a significant influence of the Official Travel Order on Work Motivation of the Civil Civil Apparatuses in the Bengkalis Regency Regional Representative Council Secretariat. Meanwhile, according to the perspective of sharia, there is nothing wrong as long as it is run according to the rules
Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017
Get PDFThis research aims to determine partially the effect of company size on capital structure, the effect of profitability on capital structure, the effect of company growth on capital structure, the effect of asset structure on capital structure, and the simultaneous influence of company size, profitability, company growth and asset structure on structure capital. This research uses quantitative methods with multiple regression analysis. The tool for analyzing research data is using SMART PLS. The results of the study stated that company size (X1) had no effect on capital structure (Y), profitability (X2) had no effect on capital structure (Y), company growth (X3) had no effect on capital structure (Y), and asset structure (X4 ) affect the capital structure (Y)
Paradigma Perkembangan Akuntansi Islam
Get PDFThe limitations of the human mind and also the various interests which always refers to the mundane aspects, then all rules in the order of economic and business cannot be released granted to man to design these rules without any ropes of restraint as a means to restrict people from doing arbitrary and more likely just as homo economicus, which is why Islam was present to bring the values of truth and justice which serve as guidance for not only humans as homo economicus but also as homo and homo religious ethicus. Seeing some of the weaknesses and limitations of today's accounting in its development, Require Muslims to dissolve creasing these problems, by making the sharia as a paradigm in building a conceptual framework of accounting that can be used as a foothold in the development of accounting format is more appropriate. And foster the values of the essence in the accounting value of responsible, fair and true
Pengaruh Pemanfaatan Dana Corporate Social Responsibility Bidang Lingkungan Terhadap Penyaluran Dana Dan Perlindungan Lingkungan Hidup Di Kabupaten Bengkalis
No full textThis research was conducted to determine the effect of the use of Corporate Social Responsibility funds in the environmental sector on the distribution of funds and environmental protection in Bengkalis Regency. In this study, researchers used Corporate Social Responsibility fund report data recorded in the Department of Environment of Bengkalis Regency in the period of 2016 to 2018. The test results show that Corporate Social Responsibility funds in the environmental field have a significant positive effect on efforts to protect and manage the environment in Bengkalis Regency with an R Square value of 0.804. This shows that the percentage of the influence of the use of CSR funds in the environmental sector has a significant positive effect on environmental protection and management efforts in Bengkalis Regency by 80.4%, while the remaining 19.6% is influenced by other variables outside this research
Analisis Perbandingan Fasilitas Aplikasi Mobile Banking Bank Syariah Mandiri KCP. Bengkalis Dengan Bank Mandiri KC. Bengkalis
Get PDFMobile Banking is a banking service using mobile communication tools such as mobile phones by providing many facilities for banking transactions through applications on mobile phones. This research was conducted to find out the Comparison of Bank Syariah Mandiri Bengkalis Branch Office Mobile Banking Application Facilities with Bank Mandiri Bengkalis Branch Office. The research method used in this study is a qualitative descriptive method by comparing the facilities, rates, number of user customers and the security of the Mobile Banking of both banks, then how to use Mobile Banking from an Islamic perspective. After being investigated, it was found that Bank Mandiri Mobile Banking application facilities were better than Bank Syariah Mandiri. Whereas Mobile Banking in an Islamic perspective may be done because it does not cause harm but it is something that brings many benefits
Analisis Produksi Lempuk Durian Di Kabupaten Bengkalis (Ditinjau Dalam Perspektif Ekonomi Islam)
Get PDFProduksi adalah kegiatan menghasilkan atau menambah nilai guna barang atau jasa baru sehingga lebih bermanfaat dalam memenuhi kebutuhan.penelitian ini menganalisa 10 usaha dagang yang ada di bengkalis dengan berbagai Masalah yang sering dihadapi dalam usaha lempuk durian adalah stok durian bersifat musiman. Selama ini para petani di Indonesia masih mengandalkan teknologi sederhana dalam mengembangkan produksinya. Hal ini tentu mempengaruhi komoditas panen yang dihasilkan, sehingga persediaan barang juga bersifat musiman (belum stabil). Ketika panen tiba, stok barang melimpah ruah dan harga jualnya bisa anjlok dengan nilai yang sangat rendah. Sedangkan pada saat belum musim, ketersediaan barang menjadi sangat terbatas sehingga harga jualnya bisa melambung tinggi. Pada umumnya produsen lempuk durian mengalami kesulitan untuk memproduksi lempuk durian dalam jumlah besar dengan masa simpan yang cukup panjang. Produk ini tidak tahan lama hingga menunggu musim durian berikutnya, sehingga terjadi kekosongan suplai pada waktu-waktu tertentu. disamping itu, penampilan produk ini masih kurang menarik, terutama dari cata teknik pengemasan yang masih sederhana dan belum dilakukan pelabelan yang mencerminkan nilai gizi, masa kadaluarsa dan jaminan mutu. Pada dasarnya kerusakan yang menyebabkan lempuk durian tidak tahan lama disimpan dalam waktu relatif lama. Penelitian ini bertujuan untuk Untuk menganalisa produksi pada usaha dagang lempuk durian di Kabupaten Bengkalis dan menganalisis kendala-kendala yang dihadapi dalam memproduksi lempuk durian pada usaha dagang di Kabupaten Bengkalis serta menganalisa perspektif ekonomi Islam terhadap produksi lempuk durian di Kabupaten Bengkalis.Penelitian ini merupakan penelitian kualitatif, karena yang menjadi sorotan adalah Produksi Usaha Dagang lempuk durian. teknik pengambilan data dalam penelitian ini adalah sebagai berikut: Observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukan bahwa produksi lempuk durian ini sangat berpengaruh kepada tenaga kerja, modal, bahan baku dan metode. Kendala-kendala yang dihadapi dalam memproduksi lempuk durian di Kabupaten Bengkalis adalah manajemen, pemasaran dan distribusi. Produksi lempuk durian berdasarkan tinjauan dari perspektif ekonomi islam harus berlandaskan nilai-nilai islam yang berkaitan dengan tenaga kerja, modal, bahan baku dan metode agar durian dapat diolah menjadi lempuk durian yang dapat dikonsumsi oleh konsumen dan mendatangkan manfaat bagi produsen dengan menghasilkan pendapatan dan usaha dapat berjalan dengan sesuai syariah