Amwaluna Jurnal Ekonomi dan Keuangan Syariah最新文献

Aplikasi Kaidah Lâ Dharara Wa Lâ Dhirâr Dalam Hukum Ekonomi Syariah 伊斯兰经济法中的La Dharara Wa La Dhirar法典的应用

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-30 DOI: 10.47467/alkharaj.v6i2.4391

Panji Adam Agus Putra

{"title":"Aplikasi Kaidah Lâ Dharara Wa Lâ Dhirâr Dalam Hukum Ekonomi Syariah","authors":"Panji Adam Agus Putra","doi":"10.47467/alkharaj.v6i2.4391","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.4391","url":null,"abstract":"There are many legal issues that need to be resolved and answers found, one of which is in the field of muamalah and economic transactions. The scholars have carried out ijtihad in order to determine the legal status of an issue. In addition to the science of ushul fiqh, the science of fiqh rules is a device and tool used by Islamic jurists in carrying out ijtihad. With this rule of fiqh, it will make it easier for the scholars to carry out the process of discovering and establishing law. One of the principles of fiqh that is widely used by scholars in formulating laws is the principle of asahi which reads Lâ Dharar wa lâ Dhirâr, which means that one must not harm oneself and one cannot harm others. This rule has several branch rules. The purpose of this study is to explain the meaning of the principle of principle regarding the prohibition of doing harm and examine its application in sharia economic law activities. The results of the study show that the meaning of the Lâ Dharar wa lâ Dhirâr rule is the prohibition of harming oneself or others, both materially and spiritually. This rule has ten branch rules that can be applied in sharia economic law activities. Keywords: Jurisprudence Rules, Keudaratan, Dharar wa Dhirâr, Sharia Economic Law","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"13 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136132678","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

Konsep Tauhid Imam Al-Ghazali tentang Mekanisme Pasar Dalam Islam 伊玛目加扎利关于伊斯兰市场机制的 Tawhid 概念

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-27 DOI: 10.47467/alkharaj.v6i1.148

Ita Marianingsih, Lian Fawahan

引用次数: 0

Pengaruh Tunneling Incentive, Mekanisme Bonus, Ukuran Perusahaan dan Profitabilitas terhadap Transfer Pricing 隧道激励机制、奖金机制、公司规模和盈利能力对收费转移的影响

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-19 DOI: 10.47467/alkharaj.v6i2.5421

Nur Fadilla, Martinus Budiantara

引用次数: 0

Pengaruh Koneksi Politik, Direksi Luar Perusahaan, Komisaris Independen dan Gender Direksi terhadap Kinerja Bank Pembangunan Daerah: Inovasi Keuangan sebagai Variabel Moderasi 政治联系、公司外部董事、独立专员和董事会对区域建设银行绩效的影响:金融创新作为温和变量

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-19 DOI: 10.47467/alkharaj.v5i6.5432

Mardiana Azizah, Efa Yonnedi

{"title":"Pengaruh Koneksi Politik, Direksi Luar Perusahaan, Komisaris Independen dan Gender Direksi terhadap Kinerja Bank Pembangunan Daerah: Inovasi Keuangan sebagai Variabel Moderasi","authors":"Mardiana Azizah, Efa Yonnedi","doi":"10.47467/alkharaj.v5i6.5432","DOIUrl":"https://doi.org/10.47467/alkharaj.v5i6.5432","url":null,"abstract":"This research is intended to examine the influence of political connections, outside directors, independent commissioners and gender of directors on the performance of regional development banks with financial innovation as a moderating variable. The object in this study is the 2017-2021 Regional Development Bank (BPD). The total sample in this study was 26 BPD. The analytical method used in this research is to carry out Partial Least Square (PLS) analysis assisted by the SmartPLS 3.0 program. The findings show that political connections have no effect on BPD performance, outside directors have a negative and significant effect on BPD performance, independent commissioners have no effect on BPD performance, directors' gender has a positive and significant effect on BPD performance, financial innovation does not moderate the influence of political connections on BPD performance, financial innovation moderates the influence of outside directors on BPD performance, financial innovation moderates the influence of independent commissioners on BPD performance, and financial innovation does not moderate the influence of directors' gender on BPD performance. It is hoped that the results of this research can contribute to academics in adding to the literature regarding the financial performance of Regional Development Banks (BPD) and also increase insight for companies in improving financial performance.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135779796","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

Analisis Determinan pada Faktor yang Mempengaruhi Minat Nasabah dalam Menggadaikan Emas di Pegadaian UPS Pasar Anom 承诺分析影响客户将黄金抵押给UPS市场典当行的因素

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-19 DOI: 10.47467/alkharaj.v6i2.5420

Anisatul Khair, Firman Setiawan

{"title":"Analisis Determinan pada Faktor yang Mempengaruhi Minat Nasabah dalam Menggadaikan Emas di Pegadaian UPS Pasar Anom","authors":"Anisatul Khair, Firman Setiawan","doi":"10.47467/alkharaj.v6i2.5420","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.5420","url":null,"abstract":"Sharia pawnshops are the best solution in meeting human needs which are increasingly consumerist amidst the development of the digital world which provides easy access for humans to fulfill their lives. Even though banks also issue pawn products, pawnshops still exist with their pawn products because the process is fast, easy and safe without having to queue longer. So here the researchers are interested in examining what factors influence customers' interest in pawning their gold at Pegadaian UPS Pasar Anom. This research uses quantitative methods with primary data obtained directly through distributing questionnaires to 60 respondents. The analysis technique used is multiple linear regression. The results of the research show that the variables administration costs, estimated value, ijarah costs, and product quality have a positive and significant effect on customer interest because ttable greater than tcount and the significance value is smaller than 0.05. Meanwhile, the late fine variable has a negative and insignificant effect on customer interest, this is proven by ttable smaller than tcount and the significance value is greater than 0.05.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"143 52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135779797","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

Manajemen Operasional Perusahaan Syariah: Studi Kasus Laznas Lembaga Manajemen Infaq Bangkalan 伊斯兰公司运营管理:拉斯纳斯•邦卡兰管理机构案例研究·全球之声

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-19 DOI: 10.47467/alkharaj.v6i2.5002

M Nur Suffahurrohman, Lailatul Qadariyah

{"title":"Manajemen Operasional Perusahaan Syariah: Studi Kasus Laznas Lembaga Manajemen Infaq Bangkalan","authors":"M Nur Suffahurrohman, Lailatul Qadariyah","doi":"10.47467/alkharaj.v6i2.5002","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.5002","url":null,"abstract":"The Bangkalan Infaq Management Institute is one of the institutions that has managed to collect ZIS funds and distribute them to mustahiq and programs. This can happen because the operational management implemented by the institution is running well so that the distribution of funds and the implementation of programs are obtained optimally. This research uses qualitative methods and case study methods. Data was collected through in-depth interviews with management and related staff as well as through analysis of documents and 2 financial reports of the Bangkalan Infaq Management Institute. The results of this study indicate that: 1) Planning in operational management implemented by LMI Bangkalan is very good, one of which is: (a) long-term strategic program plans; (b) Design goals and objectives; (c) Building a broadcast fund-based collection scenario. 2) In implementing the management of fundraising by the Bangkalan Infaq Management Institute (LMI), two methods are used, namely the method of direct fundraising through outreach, publishing magazines, and offering programs to partners in collaboration with institutions. While the indirect fundraising method is carried out using various social media and the use of social media. 3) The Bangkalan Infaq Management Institute (LMI) controls 3 things: (a) Development program; (b) fund development; (c) Coordinating the constraints faced both internally and externally to the institution.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135779799","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

Implementasi Karakteristik Akad Murabahah pada Produk Pembiayaan KBB (Kendaraan Bermotor Barokah) di BMT UGT Nusantara Capem Socah 阿卡德·穆鲁克在BMT UGT Nusantara capcah的KBB(运动汽车)融资产品上实现了阿卡穆的特征

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-19 DOI: 10.47467/alkharaj.v6i2.5434

Mahrus Affan, Taufiqur Rahman

{"title":"Implementasi Karakteristik Akad Murabahah pada Produk Pembiayaan KBB (Kendaraan Bermotor Barokah) di BMT UGT Nusantara Capem Socah","authors":"Mahrus Affan, Taufiqur Rahman","doi":"10.47467/alkharaj.v6i2.5434","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.5434","url":null,"abstract":"The development of Islamic banking has made many Islamic banks appear, including conventional banks, to participate in opening Islamic banking services, so that the use of murabahah contracts is increasingly used. However, the reality on the ground is that many people do not understand the implementation of murabahah contracts, so that many people still think that the practices of Islamic banks and Islamic financial institutions are not much different from those of conventional banks. BMT UGT Nusantara Capem Socah provides a variety of financing products that use murabahah contracts, one of which is KBB (Barokah Motorized Vehicles), where the characteristics of the implementation of this financing BMT provides goods that customers want which are obtained from dealers directly by BMT, then sold to customers by informing the price acquisition plus profits according to the agreement between the BMT and the customer. This research uses a qualitative approach to the type of descriptive research. Data collection techniques through interviews, documentation and literature studies. The results of the study show that the implementation of the characteristics of a murabaha contract in KBB financing at BMT UGT Nusantara Capem Socah is in line with the principle of a Murabahah contract which makes BMT a supplier of goods which is used as the object of a murabaha contract that sells goods with legal ownership status, then sells them to customers at the cost price. plus profits according to the agreement of both parties and in its application using the first type, namely the consistent type of muamalah fiqh.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135779800","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

Pengaruh Brand Ambassador, Brand Image, dan Brand Awareness terhadap Keputusan Pembelian Produk Skincare MS Glow di Kota Surabaya 品牌大使、品牌形象和品牌认知度对泗水市 MS Glow 护肤品购买决策的影响

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-15 DOI: 10.47467/alkharaj.v6i2.4292

Anggraheny Sulistyana, Siti Aminah

{"title":"Pengaruh Brand Ambassador, Brand Image, dan Brand Awareness terhadap Keputusan Pembelian Produk Skincare MS Glow di Kota Surabaya","authors":"Anggraheny Sulistyana, Siti Aminah","doi":"10.47467/alkharaj.v6i2.4292","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.4292","url":null,"abstract":"The high market demand in the category of facial skin care series has resulted in various brands emerging and creating intense competition. The purpose of this study was to determine the effect of brand ambassadors, brand image, and brand awareness on purchasing decisions for MS Glow skincare products in the city of Surabaya. MS Glow is a skincare brand that has achieved success with the 2020 Indonesia Best Brand Award (IBBA). The research method used is a quantitative method by distributing questionnaires. The population of this research is MS Glow female consumers who are domiciled in Surabaya, aged at least 17 years, and have purchased MS Glow skincare. The research sample used accidental sampling technique with a total sample of 80 respondents. Data analysis technique using PLS. The results of the study show that brand ambassadors have a significant positive influence on purchasing decisions. Brand Image has a significant positive influence on purchasing decisions. Brand awareness also has a significant positive influence on purchasing decisions. Keywords: Brand ambassador ; Brand Awareness ; Brand Image ; Purchase Decision ","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135759737","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

Pengaruh Content Marketing Tiktok terhadap Minat Beli @Somethincofficial Melalui Brand Awareness 嘀嗒内容营销通过品牌认知度对购买兴趣的影响 @某某官方

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-15 DOI: 10.47467/alkharaj.v6i2.4100

Akhmad Yunani, Zahra Nadira Kamilla

{"title":"Pengaruh Content Marketing Tiktok terhadap Minat Beli @Somethincofficial Melalui Brand Awareness","authors":"Akhmad Yunani, Zahra Nadira Kamilla","doi":"10.47467/alkharaj.v6i2.4100","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.4100","url":null,"abstract":"This research was conducted to determine the effect of TikTok content marketing on buying interest at @somethincofficial through brand awareness. The purpose of doing this research is to find out and analyze how content marketing, buying interest, and brand awareness at @somethincofficial, the magnitude of the influence of brand awareness mediates TikTok content marketing on buying interest at @somethinkofficial. This research was conducted on Somethinc and TikTok users in Indonesia. The population size is not known using a non-probability sampling technique with purposive sampling. The sample of respondents was determined by the Cochran formula and a sample of 385 respondents was obtained. This study used a quantitative method with a descriptive analysis method and causal relationships using a path analysis model with data analysis using IBM SPSS Statistics 23 software. The results of the descriptive analysis in this study on the content marketing variable got a percentage of 83%, the purchase intention variable was 82%, and the brand awareness variable was 85%. The results of this study indicate that TikTok content marketing has a significant effect on purchase intention @somethincofficial, TikTok content marketing has a significant effect on brand awareness @somethincofficial, brand awareness has a significant effect on purchase intention @somethincofficial, brand awareness mediates TikTok content marketing on interested in buying @somethincofficial. Keywords: Content Marketing; Purchase Intention; Brand Awareness.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135760312","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

Pengaruh Firm Size, Capital Intensity dan Beban Pajak Tangguhan terhadap Tax Avoidance pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2020 – 2022 企业规模、资本密集度和递延税款支出对 2020 - 2022 年 IDX 上市食品饮料公司避税的影响

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-15 DOI: 10.47467/alkharaj.v6i2.5218

Desi Melawati, Ahalik Ahalik

{"title":"Pengaruh Firm Size, Capital Intensity dan Beban Pajak Tangguhan terhadap Tax Avoidance pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2020 – 2022","authors":"Desi Melawati, Ahalik Ahalik","doi":"10.47467/alkharaj.v6i2.5218","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.5218","url":null,"abstract":"Taxation is one of the main sources of income for the state, however state revenues from the taxation sector have not met the government's expectations every year. This is caused by government policies that are less effective in encouraging tax compliance and a lack of taxpayer awareness about tax payment obligations for industries and companies. This research aims to determine the influence of company size, capital intensity, tax burden on tax avoidance in food and beverage companies registered on the IDX in 2020-2022 and the simultaneous influence of company size, capital intensity, and deferred tax burden on tax avoidance in food and beverage companies listed on the BEI in 2020-2022. The method used in this research is a quantitative research method. In this research, the data used comes from secondary data. The data source used is the audited financial reports of companies registered on the Indonesian Stock Exchange (BEI) for the 2020-2022 period. This data can be accessed via the official IDX website, namely www.idx.co.id. The researcher used the ippurposive sampling method to select the sample, with independent variables in the form of company size, capital intensity and deferred tax burden and the dependent variable, namely tax avoidance. The data analysis methods used are descriptive statistical analysis, classical assumption testing, regression analysis, hypothesis testing and identification test. The results of this research show that Firm size has a significant negative effect on tax avoidance, Capital intensity has a significant negative effect on tax avoidance, Deferred tax burden has a significant positive effect on tax avoidance, and Firm size, capital intensity and deferred tax burden simultaneously have an effect on tax avoidance.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135761467","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