Anggi Safitri Sembiring, Nur Laila, Arnida Wahyuni Lubis
{"title":"Analisis Harga Pokok Penjualan dan Laba Kontribusi terhadap Volume Penjualan pada Perum Bulog Divre Sumut","authors":"Anggi Safitri Sembiring, Nur Laila, Arnida Wahyuni Lubis","doi":"10.30631/iltizam.v7i1.1841","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1841","url":null,"abstract":"This study aims to determine the cost of rice sold in increasing sales volume and how the profit contribution of Perum BULOG Divre Sumut on rice sales to sales volume. This research method is qualitative research. The results of data analysis in this study indicate that the sales volume of rice at Perum BULOG Divre Sumut continues to increase. Even though in 2022 the cost of goods sold will increase compared to the previous year, this will not have a negative impact on sales volume. Furthermore, the results of the calculation of contribution profit can also be seen that the sale of rice which generates the highest contribution profit as the largest contributor to profit for the company is in 2020, namely by obtaining a contribution profit ratio of 59.50% so by analyzing HPP and contribution profit to the company's sales volume that from the HPP which can increase revenue at the North Sumatra Regional Bureau of Logistics Perum BULOG so that the North Sumatra Regional Division of Regional Logistics Perum BULOG. From the results of data analysis, a break even point (BEP) value of IDR 55,629,728 or 1,220 tons was obtained. Under these circumstances, the company will not suffer losses but also will not make a profit. Whereas for 2023, the company has set a profit target of 30% of its total sales, so the company must be able to sell its rice products of IDR 16,733,601,071.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125055726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Sosial Ekonomi Pada Perempuan Terhadap Pernikahan Dini (Studi di Kecamatan Pemayung, Batanghari)","authors":"Zubaidah -, Ummi Kalsum, Erna Wati, I. Wahyuni","doi":"10.30631/iltizam.v7i1.1715","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1715","url":null,"abstract":"The aim of the study was to analyze the socio-economic influences on the occurrence of early marriage and the causes of young women marrying early in Pemayung District, Batanghari Regency, Jambi Province. This research is a mixed research type (mix method), namely presenting quantitative data as the main data by using multivariate statistical analysis of multiple logistic regression while qualitative data by conducting interviews and documentation. The research sample was 80 girls aged <19 years and 80 girls >20 years with a ratio of 1:1. The research variables were the age of mother's first marriage, mother's education, father's education, teenage girls' education and parents' income. Data were analyzed using multiple logistic regression. Factors that influence the occurrence of early marriage are the education of young women (P-Value 0.000; OR 30.429; 95% CI = 7.057-131.199), father's education (P-Value 0.004; 0.367; 95% CI = 0.186-0.727) and parents' income ( P-Value = 0.000; OR 5.707; 95% CI = 529-20.373) means that the factor that most influences the occurrence of early marriage is the education of young women. It is known that the education of adolescents in the low category is 30 times the risk of experiencing early marriage. The results of the in-depth interviews also found another reason why young women marry early because of unwanted pregnancies and risky sexual behavior in adolescents. Efforts can be made by providing economic strengthening programs to poor families who are at risk of early marriage so as to increase access to schooling for young women and increase access to services and education on reproductive health for adolescents and their parents.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"48 20","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120812001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analysis of Factors That Affect Consumer’s Purchase Intention to Use Printing and Screening Business","authors":"Anita Nur Hijannah, Muhammad Arsa, S. Rahma","doi":"10.30631/iltizam.v7i1.1747","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1747","url":null,"abstract":"Companies that want to succeed in making a profit and can survive for years by growing and developing, they should not rely on past ways of working that are less efficient, less expert and less professional. Price, Product Quality and Service Quality are some of the factors that influence consumer buying interest. Quality products and services at affordable prices will attract consumers to buy. The purpose of this study is to determine the effect of Price, Product Quality and Service Quality on consumer buying interest in Sepakatea Adertising Broni Jambi City. The method used is the Quantitative research method. The number of samples in this study was 81 people. Multiple Regression Analysis is used as a data analysis technique. From the data obtained, the results showed that the Price Variable had a positive but not significant effect on consumer buying interest, the Product Quality Variable had a positive and significant effect on Consumer Buying Interest and the Service Quality Variable did not have a significant effect on purchasing decisions. Based on the data analysis in this study, these variables are valid and reliable.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124768454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengawasan dalam Perspektif Islam dan Manajemen","authors":"Bambang Sugiharto, Muhammad Syaifullah","doi":"10.30631/iltizam.v7i1.1878","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1878","url":null,"abstract":"The reason for this study is to look at oversight according to an Islamic point of view and the sort of management wanted in Islam. In practice, there are a lot of irregularities in both government and non-government organizations that result in a lot of losses, both financial and non-financial. This is why supervision is so important. However, the majority of those responsible are Muslims. Utilizing composed information, this study utilizes a subjective methodology in view of writing studies. by investigating and utilizing the information contained in the Koran, Sunnah, assessments of researchers, reference books, and logical diaries that are distributed electronically, utilizing the methodology of content examination and maudhui understanding. According to the findings of this study, supervision from an Islamic perspective is: supervision that is already in place in humans, such as the belief that Allah will always watch over and punish humans for their actions; and supervision for both individuals and groups in the form of amar ma'ruf nahi munkar. A form of Islamic supervision that is carried out by leaders and members of communities or organizations is individual piety derived from monotheism and faith in Allah SWT. Systems and technology are used to implement and enforce sharia-compliant rules","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125313128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Nilai Etika Kerja Islam, Motivasi, dan Lingkungan Kerja Terhadap Pendapatan Pegawai Bila Modiste","authors":"Mutiara Rahmadita Marpaung, Arnida Wahyuni Lubis, Yenni Samri Juliaty Nasution","doi":"10.30631/iltizam.v7i1.1838","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1838","url":null,"abstract":"The purpose of this research was to find out how the influence of Islamic values of work ethics, work motivation, work environment on employee income in the Modiste, humans should also have technical skills and also demand knowledge that includes provisions and principles in Islam properly. also has moral character according to Islamic teachings on work motivation, work ethics, work environment, simultaneously and partially to the income of Bila Modiste employees. This research method is to use saturated sampling method which is a technique in determining the sample when all partisan populations are used as samples. There are two variables used in this study including the dependent variable namely work motivation, work ethics, work environment, then the independent variable is employee income . The result of the test applied is the simultaneous test showing that the dependent variable simultaneously influences the independent variable significantly. This is caused by the F count (20.713) > F table (4.76) and its significant value (0.001) < a (0.05), and it is concluded that work ethics variable X1 work motivation X2 work environment X3 can simultaneously affect employees.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115597160","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Determinan Hasil Investasi, Klaim dan Tata Kelola Perusahaan Terhadap Solvabilitas Perusahaan Asuransi Jiwa Shariah di Indonesia","authors":"F. Putri, Slamet Haryono","doi":"10.30631/iltizam.v7i1.1765","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1765","url":null,"abstract":"The research aims to determine the impact of Sharia Life Insurance Solvency in Indonesia from 2018-2021 both partially and simultaneously. Uses a panel data approach with multiple linier regression analysis where the data is collected from 13 financial sharia life insurance report with 52 samples. The results of the study in partially shows that claim have a negative significant effect, while board of commissioners, and sharia supervisory board have a positive significant effect on solvency sharia life insurance companies however investment return and board of director have no significant effect. In simultaneously the result of the study shows that sharia life insurance companies solvency is influenced by investment return, claim, board of commissioners, board of director and sharia supervisory board. This means that the contribution of the variable investment return, claim, board of commissioners, board of director and sharia supervisory board to solvability is 73% while the remaining 27% is determined by other factors outside the Y1 equation Furthermore, these findings shall be consideration for managers in making policies. This study combines financial ratios and corporate governance in analyzing the solvency determinants of sharia life insurance companies in Indonesia.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115391485","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Efektifitas Sistem Pelayanan Haji dan Umroh Dalam Meningkatkan Kepuasan Jamaah di PT. Safara Layanan Utama Probolinggo","authors":"Hafida Firdaus, A. Aziz, A. Ghafur","doi":"10.30631/iltizam.v7i1.1795","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1795","url":null,"abstract":"This research aims to analyze the effectivity of PT. Safara Layanan Utama in providing services to increase congregation satisfaction, and to describe the supporting and inhibiting factors in the service at PT. Safara Layanan Utama. The research method used is descriptive qualitative method with data collection techniques namely interviews, observations which aim to describe, display, and explain data regarding service quality at PT. Safara Layanan Utama. Researchers conducted interviews with 6 informants, namely the congregation and employees. The results showed that services at PT. Main Service Safara has been good in many ways. Such as having professional employees, providing good facilities and infrastructure, being responsible for each congregation from registration, practicing umroh, and arrival, being able to serve appropriately, being able to communicate clearly, and being able to give trust to the congregation. Supporting Factors that described from the interviews a. Good Management. b. Quite strategic place. c. Good communication . d. Adequate Facilities. Inhibiting Factors: a. The number of employees is small. b. The office is a bit cramped, and never discriminate congregation. The guides were carried out patiently and painstakingly from the homeland until arriving at the holy land was carried out patiently and painstakingly so that the congregation felt satisfied.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130536103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Studi Komparatif ISR dan GRI Pada Emiten Syariah Sektor Pertanian dan Pertambangan yang Terdaftar di BEI Tahun 2020-2021","authors":"Elyanti Rosmanidar, Azra Elindra, Laily Ifazah","doi":"10.30631/iltizam.v7i1.1688","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1688","url":null,"abstract":"Disclosure of social responsibility can be disclosed in the company’s annual report or sustainable report. Disclosure of corporate social responsibility can be measured using the GRI Index or ISR Index. This study aims to determine the comparison of social responsibility disclosure in each aspect based on the GRI Index with the ISR Index which is considered to be more representative of social responsibility disclosure in sharia entities. This study uses secondary data in the form of annual reports obtained from the website of each company that is the research sample. The number of samples in this study is 36 annual reports from 18 companies with sharia shares in the agricultural and mining sectors listed on the Indonesia Stock Exchange for 2020-2021. The analytical techniques used in this study are scoring, descriptive statistics, classical assumption test and independent sample t test. The result of the study show that the investment and financial aspects, products and services, social, and environmental aspects based on the ISR Index are better than the GRI Index. Meanwhile, the aspects of labor and corporate governance based on the GRI Index are better than the ISR Index, and the measurement of social responsibility as a whole shows that disclosure with the GRI Index is better than the ISR Index.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130948802","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Impact of Rubber Sap Price Fluctuations on The Welfare of Rubber Farmers From Islamic Economics Perspective","authors":"Dewi Sinta Ritonga, A. Tarmizi, D. Anggraini","doi":"10.30631/iltizam.v7i1.1681","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1681","url":null,"abstract":"This study aims to find out how the impact of rubber latex price fluctuations on the economic welfare of rubber farmers and to find out how the Islamic economic view is about the impact of rubber latex price fluctuations on the economic welfare of rubber farmers in Sampean Village, Sungai Kanan District, South Labuhanbatu Regency. In this study a qualitative approach and the type of research approach used is descriptive, data collection method by conducting observations, interviews, and documentation. The sample technique used was non-random sampling and purposive sampling was used to determine the sample. Respondents in this study were rubber farmers. The results of this study indicate that, when there are fluctuations in the price of rubber sap, the income and economy of the community are unstable, difficulties in meeting basic needs for clothing, shelter and food, difficulties in meeting primary, secondary and tertiary needs, such as the need for children's education are hampered, difficulties to provide proper place facilities, as well as poor health because at an old age they are still working so that the level of welfare of the rubber farming community decreases. The rubber farming community earns income in accordance with the sharia economic review, which is obtained by a lawful business and this is done solely for the welfare of their lives. If viewed from Islamic principles, the rubber farming community can be said to be prosperous because they can still eat and not starve, and have a place to live. Therefore, if they are based on gratitude then they will feel well-being.\u0000 \u0000Keywords: Fluctuations, Prices and Welfare.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123877712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Value Added Capital Employed, Value Added Human Capital, dan Structural Capital Value Added Terhadap Return On Assets (ROA) pada Bank Umum Syariah di Indonesia periode 2016-2020","authors":"Rena Vidia Hodijah, Iwan Setiawan, Ramadhani Irma Tripalupi","doi":"10.30631/iltizam.v7i1.1559","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1559","url":null,"abstract":"The purpose of this study is to determine and analyze the effect of 1)VACA to ROA 2) VAHU to ROA 3) STVA to ROA based on PSAK 19 on Islamic banks in Indonesia. The independent variables in this study are Value Added Capital Employed (VACA) (X1), Value Added Human Capital (VAHU) (X2), and and Structural Capital Value Added (STVA) (X3) and the dependent variable in this study is Return On Assets (ROA) (Y). The method in this study is a quantitative method and uses a descriptive approach. Conducted statistical tests including descriptive analysis, multiple linear analysis, classical assumption test, hypothesis testing consisting of T test and F test and determination analysis. The results in this study according to the T test or partial test stated that 1) VACA (X1) had a positive effect on ROA, 2) VAHU (X2) had a negative effect on ROA, 3) STVA (X3) had a negative effect on ROA. 4) based on the results of the analysis of the F test or simultaneous test, it is stated that VACA (X1), VAHU (X2), STVA (X3) have a positive effect on return on assets (ROA)","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116739230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}