Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
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519 research outputs found
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Moderation Of Patriotism Toward Tax Compliance Aspects
Full text linkThis study aimed to test and analyze the effect of taxpayer awareness, e-filing implementation, and tax sanctions on tax compliance with the love of the country as a moderating. This study uses a quantitative method with primary data. The population of this study were taxpayers in Pontianak City and Kubu Raya Regency. The sampling technique used was random sampling. The Hair approach was used to measure the number of samples to obtain a sample of 240 taxpayers. The data collection technique used a questionnaire. The analysis technique used path analysis with a partial least squares structural equation modeling (PLS-SEM) approach based on variance. The study found that taxpayer awareness, e-filing, tax sanctions, and love of the homeland positively affect taxpayer compliance. If taxpayers do not fulfill their responsibilities, they will be punished. Love of the homeland can strengthen the influence of tax sanctions on taxpayer compliance. However, love of the homeland cannot moderate the influence of taxpayer awareness and e-filing on taxpayer compliance. This study can complement the results of previous studies on factors that influence taxpayer compliance. Then, it can help develop a more comprehensive theoretical model and broaden the understanding of taxpayer behavior. This research can help the government make more efficient tax policies and encourage taxpayer compliance
Factors Affecting Unemployment Rates In Indonesia
Full text linkThis study aims to identify the influence of education quality, labor absorption, and poverty level on the unemployment rate. The method used in this study is quantitative descriptive, utilizing secondary data in the form of a cross-section from the Central Statistics Agency (CSA) website. The population in this study was 34 provinces in Indonesia. The sampling technique applied was saturated sampling, where the entire population of 34 provinces was sampled. The data analysis used multiple linear regression for data testing. The study's findings indicate that individual testing shows a more diverse picture; education quality and poverty level do not affect the unemployment rate, and labor absorption positively affects the unemployment rate. This study has implications for the complexity of the unemployment issue and the importance of a holistic approach in formulating policies to address these problems. These results can be a reference for related parties to develop more effective policies and programs in dealing with unemployment problems
Best Practice Of Sustainable Halal Tourism In Rubiah Island, Sabang, Indonesia
Full text linkThis study aims to investigate implementing sustainable halal tourism practices on Rubiah Island, Sabang, Indonesia, emphasizing the integration of local wisdom rooted in Acehnese culture and Islamic Sharia principles. The study examines how these elements contribute to a unique form of tourism that respects religious and cultural diversity. Using a qualitative descriptive approach, data were collected through literature review, stakeholder interviews, and field observations. Data analysis involved thematic analysis to identify recurring themes and insights regarding the influence of Acehnese local wisdom and Islamic Sharia principles on tourism practices on the island. Key sustainable tourism practices include halal-certified activities such as environmentally responsible snorkeling, promoting hospitality, and dolphin-friendly tourism that minimizes disturbances to marine habitats. Notably, Rubiah Island adheres to a policy of no permanent structures, maintains curated tour packages, highlights its historical significance, and is near protected forest areas. These efforts underscore Rubiah Island's commitment to sustainable tourism principles, aiming to preserve its natural beauty and cultural heritage while providing a halal-friendly experience for visitors. This research contributes to understanding how sustainable practices can be harmoniously integrated with Islamic values and local customs to enhance tourism development in Aceh
Determinant Factors Of Financial Distress In Construction Companies: Moderation By Company Size
Full text linkThe purpose of this study is to investigate and evaluate the influence of intellectual capital (IC), debt-to-equity ratio (DER), and return on assets (ROA) on financial distress moderated by company size. This study uses a quantitative method with secondary data derived from financial reports obtained through the official website of the Indonesia Stock Exchange (IDX). Construction companies listed on the IDX 2017-2022 became the research population, and the sampling technique used purposive sampling to obtain 10 construction company sub-sector samples with 60 observation data. The data analysis technique uses panel data regression with the help of EViews 10 software. The results of this study indicate that intellectual capital, ROA, and company size have a positive effect, but DER has a negative effect on financial distress; company size is proven to be able to moderate the effect of intellectual capital and ROA on financial distress. Company size cannot moderate the effect between DER and financial distress. This research can complement existing theories and be a reference for future research on financial distress. This research can serve as a guide for companies that want to improve their performance and for investors who assess company performance to obtain investment certainty; in addition, the management of stock issuers can maintain good company performance to increase investor confidence sustainably
Budget Politics, Motivation, In Budget Participation, And Local Government Performance In Indonesia
Full text linkThis study investigates the impact of budget participation on the performance of local government agencies, exploring the mediating role of motivation and the moderating effect of budget politics. This study used an explanatory design and data collection through surveys from a population of 14,144 state civil servants involved in the budgeting process across 514 districts and cities in Indonesia, with a valid sample of 254. The results show that higher levels of participation and motivation in the budgeting process can enhance the performance of local government officials. Motivation mediates the relationship between budget participation and performance, suggesting that increased participation boosts performance through improved motivation. Furthermore, budget politics strengthens the effect of participation on motivation. The theoretical contributions of this study reinforce goal-setting theory and agency theory. Practical implications emphasize fostering greater budget participation by boosting employee motivation to improve performance. Local governments should aim to design more inclusive budgeting processes and consider political dynamics, as they can amplify the positive effects of participation. Additionally, implementing training and motivational programs can optimize the budgeting process and further improve the effectiveness of local governments
Motives For Fraudulent Behavior In Islamic Bank: Hexagon Model Of Perspective Fraud
Full text linkThis research explores the motives for fraudulent behaviour using the fraud hexagon model approach in Islamic Bank X, city Y. This research is qualitative research with primary data sources. Data collection was carried out through unstructured interviews and then deepened through observation. The informants for this research consisted of 7 people who had worked and were currently working in several parts of Islamic Bank X, city Y. This research used qualitative data analysis techniques with three stages in the form of data reduction, data presentation and conclusion. This research reveals the motives for fraudulent behaviour at Islamic Bank X in City Y from the perceptive fraud hexagon model. Fraudulent behaviour is based on the perpetrator's intention and is driven by motives in the form of pressure, rationalization, opportunity, ability, arrogance and collusion. Companies can use the results of this research to consider strategies and policies for controlling risks against fraud. The results of this research can also be helpful for Islamic Banks regarding the suitability of a person's position. Sharia banks must develop their human resources well so that there is a balance between employee rights and obligations
Sosialisasi Pengaruh Aplikasi Youtobe Terhadap Kondisi Anak Usia 3-12 Tahun
Full text linkTujuan dari pengabdian masyarakat ini adalah untuk memberikan pengetahuan dan pendidikan kepada orang tua yang memiliki anak uisia 3-12 tahun agar bijak dalam menentukan tontonan di YouTube. Dari hasil pengamatan anak usia 3-12 tahun suka melihat YouTube, sementara konten-konten di YouTube mungkin tidak layak untuk di tonton anak-anak. Metode pelaksanaan pengabdian masyakat ini adalah dengan sosialisasi kepada masyarakat sekitar Bence, Garum, Blitar. Sosialisasi di lakuakan dengan pembinaan kepada orang tua terhadap resiko dan manfaat penggunaan aplikasi YouTube oleh anak-anak dan memberikan strategi dan teknik kepada orang tua dan pengasuh dalam mengontrol dan mengawasi akses anak-anak mereka terhadap konten YouTube. Melalui kegiatan pengabdian masyrakaat ini diharapkan dapat membantu mengurangi dampak negatif aplikasi YouTube terhadap kesejahteraan dan perkembangan anak-anak (Maharani et al., 2019) dalam rentang usia 3-12 tahun. Diharapkan penggunaan yang positif dan bermanfaat dari platform tersebut (Rediansyah, 2020), edukasi digital, pembatasan waktu layar, pilihan konten yang lebih aman
Factors Influencing Muzakki's Interest To Pay Zakat In Yatim Mandiri Indonesia
Full text linkThe research aims to examine the influence of institutional image, religiosity, transparency, and trust on the interest of muzakki in paying zakat at Yatim Mandiri. This study employs a quantitative method with data analysis techniques using a structural equation model (SEM). The research population consists of muzakki from Yatim Mandiri zakat institution in Ponorogo. The sampling technique used is random sampling with the Slovin approach, and the sample size is 164 muzakki. The sources include primary data from questionnaires distributed to muzakki at Yatim Mandiri. The research findings indicate that transparency, religiosity, and trust positively and significantly influence interest, while institutional image negatively and significantly influences interest. Trust is the most dominant factor influencing the interest of muzakki in paying zakat. This research can complement existing theories. Practically, this research can provide an understanding of muzakki in paying zakat. Then, it can become a reference for Yatim Mandiri in maintaining the institution's image, showing a sincere work ethic through transparency, and showing the trust of muzakki so that they can commit to paying zakat
Abu Ubaid’s Perspectives And The Dynamics Of Digital Currency In Modern Islamic Economics
Full text linkThis research aims to discover how classical Muslim scholars named Abu Ubaid and contemporary academics think about the existence and Islamic law regarding digital currency. This library research uses meta-analysis, sentiment analysis, and critical analysis. This research uses secondary data from scientific journal articles published in 2017-2023. The data source in this research was obtained from the Dimension database. The research results show that there are 106 pieces of scientific literature about digital currency from an Islamic perspective and 35 scientific kinds of literature about Abu Ubaid in the economic field with fluctuating literature development. Digital currency is not based on Abu Ubaid's thinking about the function of money because digital currency is a virtual currency that does not have underlying assets and many elements of uncertainty and other harm. Contemporary research studies also indicate a prevailing inclination towards negative rather than positive sentiment regarding the presence and implementation of Islamic law in digital currency. The dar'u al-mafasid muqaddam ala jalb al-masalih principle might help resolve the dispute between those who permit and those who forbid it. This research can be used as reference material for relevant research in the future and is helpful as material for public reflection and evaluation for policymakers to revitalize the application of digital currency by Islamic principles
Determinant Factors Of Electric Bicycle Purchase Decisions: Evidence From Indonesia
Full text linkChanges in consumer behavior in electric bicycle purchases challenge sellers' ineffective marketing. This study aims to analyze the effect of price, promotion, and product quality on purchasing decisions for electric bicycles. This study uses a quantitative method with a survey approach as a research design. The population of this study was all buyers of electric bicycles at the Bismar Pasuruan Store, East Java, Indonesia, totaling 90 people. The sampling technique used purposive sampling so that the number of research samples was 40 people. The research sources were primary data from questionnaires via Google Forms and secondary data from literature studies. The data analysis technique used multiple linear regression with the help of the SPSS version 26 application. The study's results showed that price, promotion, and product quality positively affected purchasing decisions for electric bicycles. This study can complement existing theories and be a reference for further research. Practically, this study can be a reference for the industry in terms of pricing strategies, compelling promotions, and improving the quality of electric bicycles as product marketing