Equilibrium Jurnal Ekonomi Syariah最新文献_第5页

DAMPAK USAHA MIKRO KECIL MENENGAH(UMKM) TERHADAP KESEJAHTERAAN MASYARAKAT (STUDI KASUS UMKM KULINER KECAMATAN PADANG TUALANG, KABUPATEN LANGKAT) 中小微企业(UMKM)对社会福利的影响(UMKM烹饪文化研究，朗卡特区)

Equilibrium Jurnal Ekonomi Syariah Pub Date : 2022-05-31 DOI: 10.37058/jes.v7i1.4372

Zalika Fauja

引用次数: 0

PENGARUH PENGETAHUAN ZAKAT, PENDAPATAN, KEPERCAYAAN, KUALITAS PELAYANAN TERHADAP MINAT APARATUR SIPIL NEGARA (ASN) MEMBAYAR ZAKAT PROFESI MELALUI BAZNAS KABUPATEN DEMAK ZAKAT知识、收入、信仰和服务质量对公务员利益的影响(ASN)是通过火箭筒nas区的DEMAK来支付ZAKAT这个职业的费用的

Equilibrium Jurnal Ekonomi Syariah Pub Date : 2022-05-31 DOI: 10.37058/jes.v7i1.3073

L. Fitriyani, Nafis Irkhami

{"title":"PENGARUH PENGETAHUAN ZAKAT, PENDAPATAN, KEPERCAYAAN, KUALITAS PELAYANAN TERHADAP MINAT APARATUR SIPIL NEGARA (ASN) MEMBAYAR ZAKAT PROFESI MELALUI BAZNAS KABUPATEN DEMAK","authors":"L. Fitriyani, Nafis Irkhami","doi":"10.37058/jes.v7i1.3073","DOIUrl":"https://doi.org/10.37058/jes.v7i1.3073","url":null,"abstract":"The purpose of this study is to determine the influence of Zakat knowledge, income, trust, and service quality on the interest of State Civil Servants (ASN) to pay professional zakat through Baznas Demak Regency in 2021. The type of research used in this study is field research using a quantitative research approach. The data collection method was carried out through a questionnaire which was distributed to ASNs in the Demak Regency. Samples were taken as many as 100 with the purposive sampling technique. The data obtained then processed using the IMB SPSS 19 tool. This analysis includes the validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression analysis, Ftest test, T-test test, and determinant coefficient test (R2). Based on the results of the T-test test, it shows that the variables of Zakat knowledge, income, and service quality have a positive and significant effect on the interest of ASN to pay professional Zakat through Baznas Demak Regency. On the other hand, the trust variable has a positive and insignificant effect on the interest of ASN to pay professional Zakat through Baznas in Demak Regency. The results of the F-test test show that the variables of Zakat knowledge, income, trust, and service quality together affect the interest of ASN to pay professional Zakat through Baznas in Demak Regency.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"144 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79718203","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}

引用次数: 1

IMPLEMENTASI RESCHEDULING, RECONDITIONING DAN RESTRUCTURING SEBAGAI UPAYA PENYELESAIAN PEMBIAYAAN BERMASALAH PADA MASA PANDEMI COVID-19 DI BRI SYARIAH KCP MOJOSARI

Equilibrium Jurnal Ekonomi Syariah Pub Date : 2022-05-25 DOI: 10.37058/jes.v7i1.3543

Rusydah Bariroh, Ahmad Mukhlisuddin, Nurul Azizah Ria Kusrini

{"title":"IMPLEMENTASI RESCHEDULING, RECONDITIONING DAN RESTRUCTURING SEBAGAI UPAYA PENYELESAIAN PEMBIAYAAN BERMASALAH PADA MASA PANDEMI COVID-19 DI BRI SYARIAH KCP MOJOSARI","authors":"Rusydah Bariroh, Ahmad Mukhlisuddin, Nurul Azizah Ria Kusrini","doi":"10.37058/jes.v7i1.3543","DOIUrl":"https://doi.org/10.37058/jes.v7i1.3543","url":null,"abstract":"The outbreak of the Covid-19 virus in Indonesia caused instability in the economy, therefore the OJK issued a stimulus policy for restructuring financing for banks. Non-performing Financing (NPF) at BRI Syariah is relatively low during the pandemic by implementing financing restructuring. The purpose of this study was to find out how to implement rescheduling, reconditioning and restructuring as an effort to resolve financing problems during the pandemic at BRI Syariah KCP Mojosari. The type of research used is qualitative research with the data used coming from interviews with the Branch Manager, Account Officer, and Team leader sections which are then analyzed using descriptive qualitative analysis methods with an inductive mindset that is based on specific facts for later research, organizing and analyzed so that it can be applied in general. The results of the study show that the implementation of rescheduling, reconditioning and restructuring is carried out since the customer is included in the collectability category 2 or in Special Attention (DPK). The cause of customers restructuring is due to a decrease in turnover or income due to the impact of the Covid-19 pandemic. The implementation of restructuring at BRI Syariah KCP Mojosari during the pandemic can be done in two ways, namely rescheduling and reconditioning. Procedure for applying for customer financing restructuring by attaching a letter of application for relief without paying administrative fees","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79834328","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}

引用次数: 2

TINJAUAN PENGGUNAAN E-VOUCHER PADA SISTEM PEMBAYARAN PAY-LATER DALAM PERSPEKTIF FIKIH MUAMALAH KONTEMPORER 电子凭证对支付系统的使用审查，以当代物化视角

Equilibrium Jurnal Ekonomi Syariah Pub Date : 2022-05-22 DOI: 10.37058/jes.v7i1.4338

Nuraini Salsabila, Silfi Dahliya, R. Firdaus

{"title":"TINJAUAN PENGGUNAAN E-VOUCHER PADA SISTEM PEMBAYARAN PAY-LATER DALAM PERSPEKTIF FIKIH MUAMALAH KONTEMPORER","authors":"Nuraini Salsabila, Silfi Dahliya, R. Firdaus","doi":"10.37058/jes.v7i1.4338","DOIUrl":"https://doi.org/10.37058/jes.v7i1.4338","url":null,"abstract":"Currently, the use of the marketplace as an online shopping site is not a new thing. Effortless and varied payment systems make people turn to online shopping applications to buy their daily needs. Not to mention that recently there was a pay later payment system with the advantage of using this system, one of which was being able to use discount vouchers or free shipping. Thus, this article was created to discuss the law on the use of e-vouchers in pay later payment systems in online shopping transactions based on Islamic law and principles in a review of muamalah fiqh, especially in contemporary muamalah fiqh. The research method used in this article is a qualitative research method by collecting and analyzing secondary data in the form of journals, articles, books, mass media related to the research. The results of the discussion show that in the perspective of Islamic law, the use of vouchers for payment later is considered not under Islamic law. This pay-later transaction uses an al-qardh contract (debt receivable) where the user will borrow the money first and pay it at the end of the month, although it is helpful due to additional fees or fines, it causes the implementation of paying later to become usury. Thus, the use of vouchers in pay-later payments is included in usury nasi'ah because of the benefits obtained in the transaction and there is an additional loan principal if late payments.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78373116","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}

引用次数: 0

PERAN PENDISTRIBUSIAN DANA ZAKAT TERHADAP PENGETASAN KEMISKINAN DI INDONESIA ZAKAT资金的分配对印尼贫困分子的作用

Equilibrium Jurnal Ekonomi Syariah Pub Date : 2022-05-10 DOI: 10.37058/jes.v7i1.4421

Sandi Mulyadi

引用次数: 0

IMPLEMENTASI SYARIAH ENTERPRISE THEORY PADA PROGRAM CORPORATE SOCIAL RESPONSIBILITY DI BPRS AL-MADINAH TASIKMALAYA

Equilibrium Jurnal Ekonomi Syariah Pub Date : 2022-05-10 DOI: 10.37058/jes.v7i1.4606

Ade Amelia, A. Suryanto, L. Marlina

{"title":"IMPLEMENTASI SYARIAH ENTERPRISE THEORY PADA PROGRAM CORPORATE SOCIAL RESPONSIBILITY DI BPRS AL-MADINAH TASIKMALAYA","authors":"Ade Amelia, A. Suryanto, L. Marlina","doi":"10.37058/jes.v7i1.4606","DOIUrl":"https://doi.org/10.37058/jes.v7i1.4606","url":null,"abstract":"Corporate Social Responsibility is one of the Indonesian government's programs to be able to build a more prosperous society. The government has high hopes with this program, the Corporate Social Responsibility program is expected to be able to help protect the environment, especially the area where the company stands. Of course, so that the program can run well and be on target, the management of the Corporate Social Responsibility program must be carried out properly, especially in terms of distribution of Corporate Social Responsibility funds which have been budgeted for by each company, especially Islamic banking. The data was taken based on internal data sources of BPRS Al-Madinah Tasikmalaya and also the results of interviews with CSR fund managers at BPRS Al-Madinah Tasikmalaya. The method used in this study is a descriptive method with a qualitative approach. With two data sources, namely primary data sources consisting of employees and secondary data sources consisting of supporting documents, working papers and photos obtained from the field. The data collection techniques used were interviews, observation and documentation. With the research instrument, the researcher himself is the main instrument in the study, observation guidelines and interview guidelines.The results of this study are that the Al-Madinah BPRS is sufficient to meet the criteria for disclosure of social responsibility reports when viewed based on Sharia Enterprise Theory, although there are still those who do not meet Sharia Enterprise Theory such as the absence of distribution of CSR funds for the environment. However, in reporting CSR funds for the Al-Madinah BPRS community, it meets the criteria for Sharia Enterprise Theory, because in its distribution, the Al-Madinah BPRS Tasikmalaya prioritizes CSR funds to be distributed to the surrounding community.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78361258","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}

引用次数: 1

Pengaruh kualitas pelayanan, citra merek dan kepuasan pelanggan terhadap loyalitas pelanggan pada kafe di kota Batam. 服务质量、品牌形象和顾客满意度对巴淡市咖啡馆顾客的忠诚度的影响。

Equilibrium Jurnal Ekonomi Syariah Pub Date : 2022-02-14 DOI: 10.36778/jesya.v5i1.703

Hanny Hanny, Krisyana Krisyana

{"title":"Pengaruh kualitas pelayanan, citra merek dan kepuasan pelanggan terhadap loyalitas pelanggan pada kafe di kota Batam.","authors":"Hanny Hanny, Krisyana Krisyana","doi":"10.36778/jesya.v5i1.703","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.703","url":null,"abstract":"Pada era globalisasi sekarang, industri jasa seperti usaha makanan dan minuman sedang berkembang pesat di Indonesia. Dari segi penataan makanan dan minuman yang unik, bagus dan kreatif membuat masyarakat ingin mengonsumsinya. Salah satu makanan yang disukai oleh masyarakat adalah makanan penutup. Dengan semua data survei yang diisi oleh peserta survei, maka peneliti dapat meneliti dan mengetahui apakah terdapat pengaruh kualitas pelayanan, citra merek, dan kepuasan pelanggan terhadap loyalitas pelanggan pada kafe di Kota Batam. Data yang telah terkumpul dilakukan dengan menyebarkan kuesioner melalui internet dan di analisa oleh peneliti untuk membuktikan bahwa variabel-variabel yang bersifat independen seperti kualitas pelayanan, citra merek dan kepuasan pelanggan dapat berpengaruh pada variabel dependen yaitu loyalitas pelanggan. \u0000 \u0000Setiap variabel ini telah diteliti sebelumnya sehingga peneliti dapat memilih keempat variabel ini sebagai bahan penelitian. Populasi pada penelitian ini adalah penduduk yang tinggal di Kota Batam, penduduk yang pernah mengunjungi kafe di Kota Batam, dan penduduk yang pernah memesan makanan penutup di kafe Kota Batam. Isi penelitian ini dapat berguna bagi berbagai pihak organisasi pariwisata. \u0000 \u0000Tujuan dilakukan penelitian pada variabel kualitas pelayanan, citra merek, kepuasan pelanggan dan loyalitas pelanggan untuk menambahkan karya ilmiah dan untuk referensi bagi pembaca. Hasil dari penelitian pada variabel independen terdapat pengaruh positif terhadap variabel dependen.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"57 4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90355407","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}

引用次数: 2

Analisis Pengaruh Tata Kelola Perusahaan Terhadap Aktivitas Penghindaran Pajak 分析公司治理对避税活动的影响

Equilibrium Jurnal Ekonomi Syariah Pub Date : 2022-01-28 DOI: 10.36778/jesya.v5i1.686

H. Hendi, Dea Fanny

{"title":"Analisis Pengaruh Tata Kelola Perusahaan Terhadap Aktivitas Penghindaran Pajak","authors":"H. Hendi, Dea Fanny","doi":"10.36778/jesya.v5i1.686","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.686","url":null,"abstract":"This study aims to determine the effect of corporate governance consisting of executive compensation variables, executive characteristics or characteristics, company size, institutional ownership, the proportion of the board of commissioners, audit committee, and audit quality applied to companies against tax avoidance measures as measured by ETR (Effective Tax Rate). Stakeholders such as investors, potential investors, and especially company management also need to know the importance of applying good corporate governance to companies, especially to minimize tax avoidance. The sample of this study amounted to 607 secondary data from a total of 150 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and did not include companies engaged in property, real estate, and construction. Data were analyzed using panel regression method and processed using SPSS and Eviews software. The results obtained from this study shows that executive compensation variables and audit quality significantly positive effect on ETR or have a negative influence on tax avoidance. Variable executive characteristics and firm size have a significant negative effect on ETR or have a positive influence on tax avoidance. While other variables, namely institutional ownership, number of independent commissioners, and audit committees do not seem to have a significant effect on tax avoidance.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"89 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72811307","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}

引用次数: 2

PENTINGNYA PERAN STRATEGI SUMBER DAYA MANUSIA DALAM MEMPENGARUHI RETENSI AUDITOR DI INDONESIA 人力资源战略在影响印尼审计师保留方面的作用的重要性

Equilibrium Jurnal Ekonomi Syariah Pub Date : 2022-01-28 DOI: 10.36778/jesya.v5i1.682

Rudi Candra

引用次数: 0

Analisis Sistem Informasi Akuntansi, Pengwasan Intern Dan Kompleksitas Tugas Terhadap Kinerja Pada Kantor Dinas Kebudayaan Dan Pariwisata di Aceh 系统会计信息分析、国内环境和亚齐文化处绩效任务的复杂性

Equilibrium Jurnal Ekonomi Syariah Pub Date : 2022-01-27 DOI: 10.36778/jesya.v5i1.685

Sufitrayati Sufitrayati

{"title":"Analisis Sistem Informasi Akuntansi, Pengwasan Intern Dan Kompleksitas Tugas Terhadap Kinerja Pada Kantor Dinas Kebudayaan Dan Pariwisata di Aceh","authors":"Sufitrayati Sufitrayati","doi":"10.36778/jesya.v5i1.685","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.685","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi, pengawasan intern dan komplesitas tugasterhadap kinerja pada Kantor Dinas Kebudayaan Dan Pariwisata Aceh. Populasi penelitian ini adalah seluruh karyawan pada Kantor Dinas Kebudayaan Dan Pariwisata Aceh sebanyak 186 orang dan teknik penarikan sampel menggunakan teknik slovin sehingga diperoleh 36orang karyawan. Model yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunujukkan bahwasistem informasi akuntansi, pengawasan intern dan komplesitas tugassecara simultandan parsial berpengaruh terhadap kinerja pada Kantor Dinas Kebudayaan Dan Pariwisata Aceh. Nilai koefisien korelasi (R) sebesar 0,595 menunjukkan bahwa hubungan (korelasi) antara variabel bebas dengan variabel terikat sebesar 59,5%, artinya kinerja pada Kantor Dinas Kebudayaan Dan Pariwisata Acehmempunyai hubungan yang sedang dan positif dengan sistem informasi akuntansi, pengawasan intern dan komplesitas tugassebesar 87,6%. Sedangkan koefisien determinasi (R2) sebesar 0,445, artinya setiap perubahan-perubahan dalam variabel kinerjadapat dijelaskan oleh perubahan-perubahan dalam variabel sistem informasi akuntansi, pengawasan intern dan komplesitas tugassebesar 0,445 atau 44,5% dan sisanya sebesar 55,5% dijelaskan oleh variabel lain diluar dari penelitian ini dapat mempengaruhi kinerja misalnya gaya kepemimpinan, sistem akuntansi keuangan, sistem pengendalian internal, pengelolaan keuangan dan lain-lain.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82600998","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}

引用次数: 0