Jurnal Ilmiah Ekonomi Islam
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Zakat, Belanja Pemerintah, Utang Pemerintah, Dan Pertumbuhan Ekonomi Indonesia: Sebuah Analisis Kritis Melalui Literature Review
In the current era of globalization, economic growth is one of the main indicators in assessing the quality and development of a country. The purpose of this study is to examine more deeply the role of zakat, government spending, government debt, and Indonesia's economic growth with a research method using a literature review. The results of this study indicate that zakat, government spending, and government debt have an important role in Indonesia's economic growth. Strong synergy between the government, society, and the private sector in optimizing zakat potential and managing government spending and debt will create inclusive and sustainable economic growth in Indonesia. Through a critical literature review analysis, this research is expected to significantly contribute to science and public policy relevant to the Indonesian government and society to maintain and increase significant economic growth in the future
Persepsi Pelaku UMKM Tentang Penyajian Laporan Keuangan Berbasis SAK-ETAP di Kabupaten Serdang Bedagai Perspektif Akuntansi Syariah
Lack of knowledge regarding the preparation of financial reports and little understanding of how to present financial reports in accordance with accounting standards is one of the obstacles experienced by UMKM actors. However, these obstacles became the basis for conducting this research which intends to find out how UMKM actors perceive the presentation of SAK-ETAPbased financial reports in Serdang Bedagai Regency (In Sharia Accounting). Based on the results of the research that has been done, it can be concluded as follows: The recording and preparation of financial reports by UMKM actors is only limited to simple reports made in accordance with the understanding and needs of each UMKM manager. UMKM actors do not apply SAK-ETAP in compiling financial reports, because UMKM managers do not understand SAK-ETAP. The perpetrator considered that the recording carried out was clear and in accordance with the needs. This is because there is no socialization or training from the government or institutions related to the meaning of SAK ETAP and the importance of preparing financial reports in accordance with SAK ETAP. SAK-ETAP also has compatibility with existing financial records in sharia accounting
Faktor Faktor Yang Mempengaruhi kualitas laporan keuangan Dan Dampaknya Terhadap Minat Membayar Zakat
This study aims to determine partially the effect of transparency and accountability on the quality of financial reports and their impact on intention to pay zakat. The type of research used is descriptive and associative research. The variables used transparency, accountability, quality of financial reports, and intention to pay zakat. The location of the research was carried out at the National Amil Zakat Agency, South Sumatra Province. The population used is 104 respondents. The sample used is saturated sample. The data used are primary and secondary data, as well as data testing using validity and reliability tests. The analysis technique used is descriptive statistics and inferential statistics (normality test, multicollinearity test and heteroscedasticity test) and the coefficient of determination test (R²) as well as path analysis and hypothesis testing (t). Research data processing was assisted by the SPSS version 25 computer program. The results of the study can be concluded partially (t test) showing that partially accountability affects the quality of financial reports. While transparency has no significant effect on the quality of financial reports. Accountability and quality of financial statements have a significant effect on the intention to pay zakat. Meanwhile, transparency has no significant effect on the intention to pay zaka
Pengaruh Profitabilitas Terhadap Harga Saham Manufaktur yang di BEI dengan Perspektif Islam
The purpose of this study is to see the effect of ROA (Return On Asset), ROE (Return On Equity), NPM (Net Profit Margin), and EPS (Earning Per Share) variables on stock price movements in companies listed on the Indonesia Stock Exchange (IDX) in the manufacturing sector of the cosmetics and household needs subsector for the period 2019 to 2021. The population studied included nine companies listed on the IDX during that period. Six companies were selected for this study using purposive sampling technique. Secondary data was collected from the financial statements of six cosmetics and household goods subsector companies which can be accessed through the Indonesia Stock Exchange (IDX) website. This research uses a quantitative approach, associative research type, and panel data regression data analysis tool. According to the conclusion of the study, ROA (Return On Asset) and EPS (Earnings Per Share) have a good and significant influence on stock prices. However, ROE (Return On Equity) and NPM (Net Profit Margin) have no influence on stock prices. The F test shows that ROA, ROE, NPM, and EPS together have a positive and significant effect on stock prices
Penerapan Pelayanan Prima Islami dan Manajemen Berbasis Keamanan Terhadap Minat Berkunjung Kembali Pada Sektor Publik
This study aims to determine the effect of Islamic excellent service (X1) and the strength of security-based management (X2) on revisit intentions (Y) in the community on public services in the East Bekasi District, Bekasi. The research methodology used is quantitative with the purposive sampling survey method for respondents who have the criteria of at least once visit and have experienced public services themselves. Then after collecting the necessary data, the data is processed by the researcher using statistical analysis, so that it can be seen whether the implementation of Islamic excellent service (X1) and security-based management (X2) has had a significant or not significant effect on revisit intentions (Y) to the public sectors. The value of the novelty of this research is to include and integrate Islamic excellent service (X1) with security management (X2) regarding on revisit intentions to the public sectors. The research results show that Islamic Excellent Service (X1) and Security-Based Management (X2) simultaneously have a significant effect on Revisit Intentions (Y) in Public Sectors in the East Bekasi District, Bekasi
Pengaruh Inovasi Terhadap Performa Usaha Melalui Keunggulan Bersaing Pada UMKM Syariah di Kota Semarang
Business performance is an assessment of how the strategy implemented by the company is realized. By assessing business performance, it can be seen how far the company has developed. The aim of this research is to find out whether innovation has an effect on business performance, and to find out whether competitive advantage is able to mediate innovation on business performance. The population in this research are MSMEs in Semarang City who have been established for more than 5 years. The number of samples in this study was 115 respondents using a cluster sampling technique. Data collection techniques use questionnaires and observation methods. The data analysis method uses multiple linear regression with a path analysis approach and the SPSS program. The research results show that the innovation variable has an influence on business performance, then competitive advantage also has a positive and significant influence on business performance. The results of the indirect effect test also show that competitive advantage is able to mediate the relationship between innovation and business performance. The implementation of innovation strategies influences the business performance of MSMEs in Semarang City. Competitive advantage also influences business performance and can mediate the relationship between innovation and the business performance of MSMEs in Semarang City. Suggestions for MSME players in Semarang City to implement innovation strategies that are appropriate to the business sector they are undertaking so that they will increase their competitive advantage which will improve business performance
Pengaruh Aktivitas Pemasaran Media Sosial Terhadap Ekuitas Merek dan Loyalitas Merek Pada Konsumen Muslim Marketplace Lazada
This research aims to determine the influence of Social Media Marketing Activities on Brand Equity and Brand Loyalty among Lazada Marketplace ConsumersTo gain a more comprehensive understanding of social media marketing from brands, it is important to examine the influence of social media marketing activities on brand building in various product and service contexts.The results of the analysis show that social media marketing activities have a significant effect on brand awareness, brand image and brand loyalty. These results are in accordance with the results of research conducted by Ismail, (2017), Seo&Park (2018), Bilgin (2018), and Malarvizhi, et al. (2022). The SOR theory underlies this research where every process of social media's effects on individuals begins with attention to several media messages. This shows that the public receives a stimulus, namely consumer exposure to a brand's social media which then has an influence on the public and produces a response including trust, purchase commitment and loyalty to a brand
Pengaruh Disiplin Kerja Terhadap Kinerja Pegawai Negeri Sipil Pada Kantor Distrik Heram Kota Jayapura
The study conducted at the Heram District Office in Jayapura City, Papua, examines the correlation between work discipline and the performance of civil servants (PNS). Work discipline encompasses various elements such as punctuality, adherence to protocols, accountability for assigned tasks, and dedication to organizational objectives. A strong work discipline typically leads to enhanced employee performance as disciplined individuals tend to be more efficient, productive, and dedicated to their responsibilities. They are also more likely to accomplish tasks effectively and within set deadlines. Conversely, a lack of work discipline can impede employee performance due to negligence, errors, and a lack of focus on duties. The purpose of this study was to determine the relationship between work discipline and the performance of civil servants in Heram District. This study uses quantitative analysis methods using simple regression analysis. The results showed a t test on work discipline (X) of 2.098 with a significance level of 0.016. The statistical value of the calculated test is greater than ttable (2.098>2.042) with significantly smaller than α = 0.05 (0.01
The Relationship between Halal Status Knowledge and the Korean Food Products Purchasing Practices in DIY’s Muslim Society
Background: Halal food products have great market potential in Indonesia, considering that majority of its population is Muslim. However, it is followed by the challenges of the increase in imported food products interest, particularly Korean products. Some Korean imported foods do not have a Halal certificate, although the producers or distributors already sell the products widely. Furthermore, the Muslim society's knowledge about halal food products is essential to prevent non-halal products purchasing. Objectives: This study aims to determine the relationship between the Muslim community in Daerah Istimewa Yogyakarta (DIY) halal status knowledge and their practice of purchasing food products from Korea. Methods: This study is a quantitative cross-sectional online study conducted from February to May 2022. The total number of participants was 112 with the inclusion criteria: Moslem, aged a minimal 14 years old, live in Daerah Istimewa Yogyakarta (DIY), and a Korean food consumer. Results: There was a significant relationship between the knowledge of the Muslim community on the practice of Korean food product purchasing
Analisis Pariwisata Halal Terhadap Keputusan Wisatawan (Studi Kasuh Wisata di Aceh)
Tujuan penelitian ini adalah untuk mengetahui pengaruh dari daya tarik wisata dan destination image yang terhadap keputusan wisatawan berwisata ke Kota Banda Aceh. Penelitian ini merupakan penelitian mix method. Jumlah sampel dalam penelitian ini adalah 100 orzng, dengan teknik penarikan sampel menggunakan metode Accidental Sampling. Pengumpulan data dilakukan dengan cara menyebarkan kuesioner dan melakukan wawancara. Penelitian ini menggunakan metode analisis regresi linear berganda dengan bantuan perangkat SPSS Versi 23.0. Hasil penelitian menunjukkan bahwa daya tarik wisata berpengaruh positif dan signifikan terhadap keputusan wisatawan berwisata ke Kota Banda Aceh, dan destination image berpengaruh positif dan signifikan terhadap keputusan wisatawan berwisata ke Kota Banda Aceh. Kemudian daya tarik wisata dan destination image wisata halal secara simultan berpengaruh signifikan terhadap keputusan wisatawan berwisata ke Kota Banda Aceh. Hal ini didapatkan berdasarkan pengujian perbandingan Fhitung 19.074 < Ftabel 3,09 dengan nilai sig. sebesar (0,000 < 0,05). Pemerintah sangat mendukung pariwisata halal aceh lewat berbagai program dan perencanaanya, namun harus didukung juga dari berbagai pihak seperti dari para pelaku usaha, masyarakat dalam pengembangannya, agar tercapai visi dinas pariwisata yang ingin menjadikan Aceh sebagai wisata halal nasional, hal ini juga sangat baik dampaknya untuk memajukan perekonomian masyarakat