Al-Buhuts (e-Journal)
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Perbandingan Pengaruh dan Perlakuan Akuntansi antara Biaya Bunga dengan Pajak Penghasilan sebagai Bukti Kebenaran Hukum Halal atau Haramnya dalam Perspektif Islam
Full text linkThis study aims to determine the comparative effect between interest costs and income tax on sales to achieve the expected profit. Also to determine the comparative accounting treatment between interest costs and income tax in the income statement. The influence and accounting treatment are then used as evidence of the truth of the law of halal or haram in the Islamic perspective. This study is a library research using the analysis method: comparison, qualitative descriptive and quantitative descriptive. The results of the study indicate that interest costs and income tax have an equally large burden because they result in the need for higher sales to achieve the expected profit based on the cost-volume-profit analysis. Based the income statement, interest costs are calculated when there is a profit or loss, so they are more burdensome than income tax which is calculated when there is a profit and not calculated when there is a loss. This influence and accounting treatment prove the truth of the law of halal or haram in the Islamic perspective which has been established approximately thousands of years ago, namely that interest costs are haram so that they are heavier than income tax, the law of which: some argue that it is halal and others argue that it is doubtful, even some argue that it is haram. Based on this, interest costs must be avoided, either as the payer, recipient, witness, clerk or other involvement. Meanwhile, income tax should be complied with sincerely as charity for the payer and the recipient should seek alternative replacements with other sources of income
Pengaruh Bauran Pemasaran Terhadap Loyalitas Melalui Kepuasan Pelanggan Dalam Menggunakan Layanan PLN Mobile
No full textThis study aims to determine the direct effect of marketing mix variables and the direct effect of customer satisfaction on customer loyalty and the indirect effect of marketing mix variables on customer loyalty with customer satisfaction as an intervening variable at PT PLN (Persero) UP3 Makassar Utara. The population in this study were 172,313 customers. The results of the questionnaire have been tested for validity and reliability using the PLS model scheme and model evaluation, have also been tested for inner model evaluation with the determinant coefficient test, model goodness test and hypothesis testing both directly and indirectly. The results of this data processing use SmartPLS version 4. The results of the study directly show that the marketing mix has a positive and significant effect on customer loyalty, then the customer satisfaction variable has a positive and significant effect on customer loyalty. While the indirect research results show that the marketing mix has a positive and significant effect on customer loyalty, then the customer satisfaction variable has a positive and significant effect on customer loyalty.Penelitian ini bertujuan untuk mengetahui pengaruh langsung variabel bauran pemasaran dan pengaruh langsung kepuasan pelanggan terhadap loyalitas pelanggan dan pengaruh tidak langsung variabel bauran pemasaran terhadap loyalitas pelanggan dengan kepuasan pelanggan sebagai variabel intervening pada PT. PLN (Persero) UP3 Makassar Utara. Populasi dalam penelitian ini yaitu 172,313 orang pelanggan. Hasil kusioner tersebut telah diuji validitas dan reliabilitasnya dengan menggunakan skema model PLS dan evaluasi model, juga telah diuji evaluasi inner model dengan uji koefisien determinan, uji kebaikan model dan uji hipotesis baik secara langsung maupun tidak langsung. Hasil olah data ini menggunakan SmartPLS versi 4. Hasil penelitian secara langsung menunjukkan bahwa bauran pemasaran berpengaruh positif dan signifikan terhadap loyalitas pelanggan, kemudian variabel kepuasan pelanggan berpengaruh positif dan signifikan terhadap loyalitas pelanggan. Sedangkan Hasil penelitian secara tidak langsung menunjukkan bahwa bauran pemasaran berpengaruh positif dan signifikan terhadap loyalitas pelanggan dengan kepuasan pelanggan sebagai variabel intervening
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Insentif Pajak terhadap Kepatuhan Wajib Pajak PBB-P2 Kota Surabaya
Full text linkThis reasearch intends to investigate the effects of taxation knowledge, tax penalties, and tax incentives on compliance with land and building taxes in Surabaya. The research methodology employed is quantitative in nature. The population under scrutiny consists of all taxpayers of PBB-P2 in Surabaya, totaling 645,140 individuals registered with the Surabaya City Regional Revenue Agency in 2024. Through probability sampling, specifically simple random sampling, a sample of 100 taxpayers was selected, with sample size intend to the Slovin. Data collected by through a questionnaire distributed to respondents, who are PBB-P2 taxpayers in Surabaya City. The questionnaire will be administered via an online platform using Google Form through social media channels, allowing respondents flexibility in providing their responses. The collected data underwent analysis using multiple regression analysis, processed using SPSS Version 29. The findings of the study reveal that taxion knowledge and tax penalties exert a significant impcat on compliance with land and building taxes, while tax incentives do not impact compliance with these taxes.Tujuan dari penelitian ini ialah untuk mengetahui dampak atas pengetahuan perpajakan, sanksi pajak, dan insentif pajak terhadap kepatuhan WP PBB-P2 di Kota Surabaya. Jenis metode penelitian mengaplikasikan pendekatan kuantitatif. Populasi yang dianalisis yaitu seluruh WP PBB-P2 Kota surabaya sejumlah 645.140 WP yang terdaftar di BAPENDA Kota Surabaya di tahun 2024, serta menggunakan sampel sebanyak 100 WP yang dipilih dengan probability sampling dengan pendekatan simple random sampling dan sampel ditentukan berdasarkan rumus slovin. Teknik Pengumpulan dilakukan melalui kuesioner yang diisi oleh responden yaitu WP PBB-P2 Kota Surabaya. Kuesioner tersebut akan menggunakan formulir online menggunakan Google Form melalui media sosial untuk memberikan fleksibilitas kepada responden untuk menjawab. Analisis data menggunakan resgresi berganda dan diolah menggunakan bantuan aplikasi SPSS Versi 29. Hasil penelitian mengahasilkan bahwa pengetahuan perpajakan dan sanksi pajak memiliki dampak secara individu pada kepatuhan wajib pajak PBB-P2, sementara insentif pajak tidak memiliki dampak pada kepatuhan wajib pajak PBB-P2
Analisis Faktor Kesuksesan Berwirausaha pada Usaha Mikro dan Kecil di Kota Makassar
Full text linkThis study aims to examine the effect of Personality Traits Dimensions, consisting of five variables: Openness, Emotional Stability, Conscientiousness, Agreeableness, Extraversion, on entrepreneurial success. The researcher developed a structural model to test 5 hypotheses within the model. The data were analyzed multivariately using Structural Equation Modeling (SEM) with confirmatory factor analysis. The sample for this study included micro and small enterprises (MSEs) in Makassar city, totaling 342 MSEs. The results show that the ability of the five independent variables within the personality dimensions to influence entrepreneurial success is 17.7%, while the remaining percentage is influenced by other unexamined variables. The Openness variable is the only construct that significantly influences Entrepreneurial Success, while the other four constructs in the independent variables (Emotional Stability, Conscientiousness, Agreeableness, Extraversion) do not show significant effects on Entrepreneurial Success. The researcher found that openness (Openness) to everything faced and anticipated by MSE entrepreneurs, with indicators such as intellect and imagination, is proven to be a key to their success in running a business.Penelitian ini bertujuan untuk menguji pengaruh Dimensi Karakter Kepribadian yang terdiri dari lima variabel yaitu Openness, Emotional Stability, Conscientiousness, Agreeableness, Extraversion, terhadap variabel Kesuksesan berwirausaha. Peneliti membangun model struktural untuk menguji 5 hipotesis pada model. Data dianalisis secara multivariate dengan teknik Structural Equation Modelling/SEM menggunakan confirmatory factor analysis. Sampel pada penelitian adalah usaha mikro dan kecil (UMK) di kota Makassar berjumlah 342 UMK. Hasil penelitian menunjukkan bahwa kemampuan lima variabel bebas pada dimensi kepribadian, dalam mempengaruhi variabel kesuksesan berwirausaha adalah sebesar 17,7%, sedangkan sisanya dipengaruhi oleh variabel lain yang tidak diteliti. Variabel Openness adalah satu-satunya konstruk yang berpengaruh signifikan terhadap Kesuksesan Berwirausaha, adapun 4 konstruk lainnya pada variabel independen dalam model yaitu Emotional Stability, Conscientiousness, Agreeableness, Extraversion tidak terbukti berpengaruh signifikan terhadap Kesuksesan Berwirausaha. Peneliti menemukan sifat keterbukaan (Openness) terhadap segala yang dihadapi dan akan dihadapi oleh pelaku usaha UMK, dengan indikator intellect (intelek) dan imagination (imajinatif) terbukti menjadi kunci kesuksesan mereka dalam menjalankan bisnis
Integrasi Prinsip Syariah dalam Pengembangan Fintech: Tantangan dan Peluang
Full text linkThis study aims to conceptually examine the process of integrating sharia principles in the development of sharia financial technology (fintech), as well as identify the challenges and opportunities that accompany it in Indonesia. Using a qualitative approach through a literature study, this research examines academic literature, policy documents, and related fatwas obtained from various credible sources such as scientific journals, official websites of OJK, DSN-MUI, and KNEKS. The analysis was conducted thematically and content-wise on key issues such as the application of sharia contracts (murabahah, mudharabah, musyarakah), the supervision of the Sharia Supervisory Board, and the application of technology such as smart contracts and blockchain in maintaining sharia compliance. The results show that the integration of sharia principles in fintech systems and products faces a number of challenges, including low sharia financial literacy, limited regulations, lack of human resources who are experts in digital muamalah fiqh, and not optimal sharia technology support. However, the growth potential of this industry is huge, supported by the majority Muslim population, the need for halal financial services, as well as regulatory initiatives and the development of digital technology. This research is expected to provide theoretical and practical contributions for regulators, industry players, and Muslim communities in supporting the growth of Islamic fintech that is inclusive, sustainable, and in accordance with maqashid al-shariahPenelitian ini bertujuan untuk mengkaji secara konseptual proses integrasi prinsip-prinsip syariah dalam pengembangan financial technology (fintech) syariah, sekaligus mengidentifikasi tantangan dan peluang yang menyertainya di Indonesia. Menggunakan pendekatan kualitatif melalui studi pustaka, penelitian ini menelaah literatur akademik, dokumen kebijakan, serta fatwa-fatwa terkait yang diperoleh dari berbagai sumber kredibel seperti jurnal ilmiah, situs resmi OJK, DSN-MUI, dan KNEKS. Analisis dilakukan secara tematik dan isi terhadap isu-isu utama seperti penerapan akad syariah (murabahah, mudharabah, musyarakah), pengawasan Dewan Pengawas Syariah, serta penerapan teknologi seperti smart contracts dan blockchain dalam menjaga kepatuhan syariah. Hasil penelitian menunjukkan bahwa integrasi prinsip syariah dalam sistem dan produk fintech menghadapi sejumlah tantangan, antara lain rendahnya literasi keuangan syariah, keterbatasan regulasi, minimnya SDM ahli fiqh muamalah digital, dan belum optimalnya dukungan teknologi syariah. Namun demikian, potensi pertumbuhan industri ini sangat besar, didukung oleh mayoritas penduduk Muslim, kebutuhan akan layanan keuangan halal, serta inisiatif regulatif dan perkembangan teknologi digital. Penelitian ini diharapkan dapat memberikan kontribusi teoritis dan praktis bagi regulator, pelaku industri, serta masyarakat Muslim dalam mendukung pertumbuhan fintech syariah yang inklusif, berkelanjutan, dan sesuai dengan maqashid al-shariah
Pengaruh Digitalisasi Pembelajaran, Kompetensi Profesional dan Komitmen Kerja dimoderasi oleh Budaya Organisasi terhadap Prestasi Siswa pada SMP Negeri 4 Makassar
Full text linkThis study aims to analyze the influence of learning digitalization, teachers\u27 professional competence, and work commitment on student achievement with organizational culture as a moderation variable. This study was conducted at SMP Negeri 4 Makassar by involving a randomly selected sample of students. This study uses a quantitative method with path analysis to test the hypothesis proposed. The results show that the digitization of learning has a significant effect on student achievement, especially when supported by a strong organizational culture. Teachers\u27 professional competence has also been shown to significantly improve student achievement, with influence amplified by a supportive organizational culture. Teachers\u27 work commitment has a significant effect on student achievement, and a positive organizational culture reinforces this influence. These findings emphasize the importance of the role of organizational culture in maximizing the positive influence of learning digitalization, teacher professional competence, and work commitment to student achievement. The recommendations of this study include strengthening organizational culture in schools, improving teachers\u27 professional competence through continuous training, and integrating technology in the learning process to improve overall student achievement.Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi pembelajaran, kompetensi profesional guru, dan komitmen kerja terhadap prestasi siswa dengan budaya organisasi sebagai variabel moderasi. Studi ini dilakukan di SMP Negeri 4 Makassar dengan melibatkan sampel siswa yang dipilih secara acak. Penelitian ini menggunakan metode kuantitatif dengan analisis jalur untuk menguji hipotesis yang diajukan. Hasil penelitian menunjukkan bahwa digitalisasi pembelajaran berpengaruh signifikan terhadap prestasi siswa, terutama ketika didukung oleh budaya organisasi yang kuat. Kompetensi profesional guru juga terbukti secara signifikan meningkatkan prestasi siswa, dengan pengaruh yang diperkuat oleh budaya organisasi yang mendukung. Komitmen kerja guru berpengaruh signifikan terhadap prestasi siswa, dan budaya organisasi yang positif memperkuat pengaruh ini. Temuan ini menegaskan pentingnya peran budaya organisasi dalam memaksimalkan pengaruh positif dari digitalisasi pembelajaran, kompetensi profesional guru, dan komitmen kerja terhadap prestasi siswa. Rekomendasi penelitian ini mencakup penguatan budaya organisasi di sekolah, peningkatan kompetensi profesional guru melalui pelatihan berkelanjutan, dan integrasi teknologi dalam proses pembelajaran untuk meningkatkan prestasi siswa secara keseluruhan
Inovasi Produk UMKM Dari Limbah Elektronik: Studi Potensi dan Kelayakan
No full textMicro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy but continue to face challenges in achieving sustainable business development, particularly in utilizing the growing volume of electronic waste (e-waste). This study aims to analyze the potential use of e-waste as a source of product innovation and to assess the business feasibility of circular economy based MSMEs in South Sulawesi. The research adopts a mixed-method approach using an exploratory sequential design, emphasizing qualitative methods through field observations, in-depth interviews, and focus group discussions, supported by descriptive quantitative analysis using SWOT and Cost Volume Profit (CVP) analysis. The findings indicate that MSMEs possess adequate basic technical skills to develop recycled products, particularly electric fans made from e-waste components. The availability of local raw materials and relatively low production costs are identified as the main strengths of the business. CVP analysis shows that the break-even point is approximately 22 units per month, indicating a relatively low financial risk. Overall, the recycled electric fan business is considered technically, market-wise, and financially feasible, and has the potential to support MSME empowerment and strengthen the implementation of the circular economy at the local level.This study aims to analyze the potential and financial feasibility of electronic waste (e-waste) recycling as a source of product innovation for micro, small, and medium enterprises (MSMEs) in South Sulawesi, Indonesia. Using a qualitative applied research approach with a community-based innovation framework, data were collected through field observation, in-depth interviews, and feasibility analysis employing SWOT and Cost Volume Profit (CVP) methods. The findings reveal that MSMEs possess strong local resource availability, technical skills, and social capital in the form of cooperative community culture. The CVP analysis indicates an average break even point of IDR 3,800,000 with a net profit margin of 18.5%, demonstrating the business’s financial viability at a micro scale. The main challenges identified include limited digital literacy and constrained access to financing, while major opportunities lie in the growing demand for eco-friendly products and government support for circular economy initiatives. This research emphasizes the importance of integrating eco-entrepreneurship, product innovation, and digital empowerment to develop an inclusive and sustainable green business model for MSMEs
Sistematika Tinjauan Pustaka Pemikiran As-Syaibani: Implementasi Al-Kasb (Kerja) di Zaman Kontemporer
No full textThis study aims to systematically examine Muhammad bin al-Hasan as-Syaibani’s thought on the concept of al-kasb (work) and its relevance in the contemporary economic context, particularly in Islamic economic and banking practices. The research employs a Systematic Literature Review (SLR) method using the PRISMA approach to analyze literature related to al-kasb, Islamic work ethics, and their application in modern economic systems. The findings indicate that al-kasb, according to As-Syaibani, is not merely an economic activity but a moral and social obligation that emphasizes lawful work, justice, and social responsibility. In the contemporary era, the principles of al-kasb are reflected in Islamic banking practices through real-sector-based contracts such as mudarabah, musyarakah, murabahah, and ijarah, as well as in strengthening Islamic work ethics and entrepreneurship. Ethical values such as trustworthiness, honesty, and social responsibility serve as essential foundations for economic stability and equitable distribution of wealth. However, challenges remain in its implementation, particularly regarding public literacy and the optimization of productive, Sharia-compliant financing.Penelitian ini bertujuan untuk mengkaji pemikiran As-Syaibani mengenai konsep al-kasb (kerja) serta implementasinya pada praktik ekonomi dan perbankan syariah di era kontemporer. Metode yang digunakan adalah Systematic Literature Review (SLR), Hasil penelitian menunjukkan bahwa konsep al-kasb menurut As-Syaibani menekankan bahwa kerja merupakan sumber utama perolehan harta yang sah dan menjadi elemen penting dalam menjaga keberlanjutan ekonomi umat. Di era modern, prinsip al-kasb banyak diterapkan dalam sistem perbankan syariah yang mengedepankan aktivitas usaha riil melalui akad-akad syariah seperti mudarabah, musyarakah, murabahah, dan ijarah. Nilai-nilai etis yang terkandung dalam konsep kerja, seperti amanah, kejujuran, dan tanggung jawab sosial, turut menjadi dasar operasional lembaga keuangan syariah. Secara praktis, penerapan konsep ini mendukung terwujudnya stabilitas ekonomi, pemerataan kesejahteraan, dan penguatan sektor produktif. Namun, tantangan tetap muncul dalam penerapan, terutama terkait literasi masyarakat dan optimalisasi pembiayaan berbasis usaha produktif
Pengaruh Tingkat Pendidikan dan Pengalaman Kerja terhadap Kepatuhan Pegawai dalam Penyelesaian Tindak Lanjut Hasil Pengawasan Inspektorat : (Studi pada Unit Kerja Pemerintah Kabupaten Gorontalo Utara)
No full textThis study aims to determine the effect of education level, employee work experience on employee compliance in completing follow-Up on audit findings in the North Gorontalo Regency government work unit. The study used a quantitative approach with descriptive methods. The sample in this study were 44 respondents. Data collection using questionnaires and documentation and data analysis techniques using descriptive analysis, instrument testing, multiple linear regression analysis in testing hypotheses. The results of data analysis, it shows that; The level of education has a positive influence on employee compliance in completing follow-up supervision results; work experience has a positive and significant effect on employee compliance in completing follow-up supervision results, and The combination of education level and work experience shows a positive influence on employee compliance in completing follow-up supervision resultsThis study aims to determine the effect of education level, employee work experience on employee compliance in completing TLHP in the North Gorontalo Regency government work unit. The study used a quantitative approach with descriptive methods. The sample in this study were 44 respondents. Data collection using questionnaires and documentation and data analysis techniques using descriptive analysis, instrument testing, multiple linear regression analysis in testing hypotheses. The results of data analysis, it shows that; 1) The level of education has a positive influence on employee compliance in completing follow-up supervision results; and 2) work experience has a positive and significant effect on employee compliance in completing follow-up supervision results, and 3) The combination of education level and work experience shows a positive influence on employee compliance in completing follow-up supervision results
Pengaruh Strategi Pemasaran terhadap Loyalitas Pelanggan dan Volume Penjualan Melalui Kepuasan Pelanggan : (Studi Kasus pada PT. PLN (Persero) UP3 Bulukumba)
Full text linkThis study aims to analyze the impact of marketing strategy on customer satisfaction, customer loyalty, and sales volume, with customer satisfaction acting as a mediating variable. The study employed the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to examine the relationships between variables. Data were collected through surveys using questionnaires distributed to 106 customers selected using the purposive sampling method, targeting customers who had used energy sector services and possessed relevant experience with these services. Data collection was conducted directly, ensuring that respondents met the criteria aligned with the research objectives. The results show that marketing strategy has a positive and significant effect on customer satisfaction, customer loyalty, and sales volume. Additionally, customer satisfaction positively and significantly influences both loyalty and sales volume, and it is proven to mediate the relationship between marketing strategy and customer loyalty, as well as sales volume. These findings affirm that well-designed marketing strategies, such as relevant promotions, competitive pricing, and quality services, play a crucial role in enhancing customer satisfaction, which ultimately strengthens customer loyalty and drives sales growth. This study contributes to the theoretical framework by expanding the literature on marketing in the energy sector, particularly regarding the role of customer satisfaction as a mediator. Practically, the findings recommend that companies focus more on customer-centric marketing strategies to build sustainable long-term relationships. However, the limitations of this study include its restricted geographical scope and its lack of exploration of other variables, such as the role of digital technology. Future research is encouraged to expand the study area and incorporate additional variables for a more comprehensive analysis.
Penelitian ini bertujuan untuk menganalisis pengaruh strategi pemasaran terhadap kepuasan pelanggan, loyalitas pelanggan, dan volume penjualan, dengan kepuasan pelanggan sebagai variabel mediasi. Studi ini menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) untuk menguji hubungan antar variabel. Data diperoleh melalui survei menggunakan kuesioner yang didistribusikan kepada 106 pelanggan yang dipilih dengan metode purposive sampling, yaitu pelanggan yang telah menggunakan layanan di sektor energi dan memiliki pengalaman relevan terhadap layanan tersebut. Pengumpulan data dilakukan secara langsung, dengan memastikan bahwa responden memiliki kriteria yang sesuai dengan tujuan penelitian. Hasil penelitian menunjukkan bahwa strategi pemasaran berpengaruh positif dan signifikan terhadap kepuasan pelanggan, loyalitas pelanggan, dan volume penjualan. Selain itu, kepuasan pelanggan berpengaruh positif dan signifikan terhadap loyalitas dan volume penjualan, dan terbukti memediasi hubungan antara strategi pemasaran dengan loyalitas pelanggan dan volume penjualan. Temuan ini menegaskan bahwa strategi pemasaran yang dirancang dengan baik, seperti promosi yang relevan, penetapan harga yang kompetitif, dan pelayanan berkualitas, memainkan peran penting dalam meningkatkan kepuasan pelanggan, yang pada akhirnya memperkuat loyalitas pelanggan dan mendorong pertumbuhan volume penjualan. Penelitian ini memberikan kontribusi teoretis dengan memperluas literatur tentang pemasaran di sektor energi, khususnya terkait peran kepuasan pelanggan sebagai mediator. Secara praktis, hasil penelitian ini merekomendasikan perusahaan untuk lebih fokus pada strategi pemasaran berbasis pelanggan guna menciptakan hubungan jangka panjang yang berkelanjutan. Namun, keterbatasan penelitian ini terletak pada cakupan geografis yang terbatas dan belum mengeksplorasi peran variabel lain seperti teknologi digital. Penelitian selanjutnya disarankan untuk memperluas wilayah studi dan memasukkan variabel tambahan untuk analisis yang lebih komprehensif