Amwaluna Jurnal Ekonomi dan Keuangan Syariah最新文献_第6页

Kepatuhan Wajib Pajak Kendaraan Bermotor pada Unit Pengelolaan Pendapatan Daerah Kabupaten Rembang 雷邦县所得税单位的汽车合规性

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-07 DOI: 10.47467/alkharaj.v6i2.4904

Winda Audrye, Trisni Suryarini

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Efektivitas Lembaga Sertifikasi Profesi dalam Meningkatkan Peluang Kerja di Balai Besar Pelatihan Vokasi dan Produktivitas Kota Bandung 职业认证机构在促进万隆大型Vokasi培训和生产力训练大厅的工作机会方面的成效

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-07 DOI: 10.47467/alkharaj.v6i2.4845

Lis Haliza Zalfa, Widwi Handari Adji

{"title":"Efektivitas Lembaga Sertifikasi Profesi dalam Meningkatkan Peluang Kerja di Balai Besar Pelatihan Vokasi dan Produktivitas Kota Bandung","authors":"Lis Haliza Zalfa, Widwi Handari Adji","doi":"10.47467/alkharaj.v6i2.4845","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.4845","url":null,"abstract":"Bandung Vocational and Productivity Training Center (BBPVP) is a Government Training Institution Central Technical Implementation Unit (UPTP) under the Directorate General of Training and Productivity Development, Ministry of Manpower of the Republic of Indonesia, in accordance with Ministerial Regulation No. 21 of 2015 issued by the Ministry of Manpower of the Republic of Indonesia. BBPVP Bandung is responsible for implementing initiatives related to the development, empowerment, and certification of training personnel, instructors, and workers. On February 23, 1952, the Government of the Republic of Indonesia and the Colombo Plan Program launched BBPVP. An area of approximately 3 hectares became the location of BBPVP Bandung on Jalan Jenderal Gatot Subroto No. 170. BBPVP was established as an effort to spread vocational training facilities so that those whose homes were in remote areas could still access them. Examining the relationship between the BBPVP competency test and the caliber of applicants is the main objective of this study. The research approach was quantitative and descriptive. Questionnaires and written records were used to compile the data. Based on the findings, BBPVP is an effective tool to improve the overall standard of the workforce. This was determined from the data collected through questionnaires administered to 64 respondents. Keywords: Effectiveness of Professional Certification Bodies. Job Opportunities","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135252284","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 Image dan Brand Awareness Terhadap Keputusan Pembelian Pizza Hut Delivery Cabang Plaju 品牌形象和品牌认知度对必胜客外送 Plaju 分店购买决策的影响

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-07 DOI: 10.47467/alkharaj.v6i2.4570

Windi Meilani, Aslamia Rosa

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Analisis Kecurangan Laporan Keuangan dalam Perspektif Teori Fraud Hexagon pada Perusahaan Industri Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022 2011 -2022年在印尼证券交易所注册的金融产业企业Hexagon Fraud theory的财务报表欺诈分析

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-06 DOI: 10.47467/alkharaj.v5i5.5349

Rahma Dewi, Elvira Luthan

{"title":"Analisis Kecurangan Laporan Keuangan dalam Perspektif Teori Fraud Hexagon pada Perusahaan Industri Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022","authors":"Rahma Dewi, Elvira Luthan","doi":"10.47467/alkharaj.v5i5.5349","DOIUrl":"https://doi.org/10.47467/alkharaj.v5i5.5349","url":null,"abstract":"This study aims to prove and verify the potential for Fraudulent Financial Reporting (FFR) based on the hexagon fraud theory. FFR practices cause losses to investors, creditors and other stakeholders, so it is important to identify the elements that trigger FFR practices. The elements of the hexagon fraud theory are stimulus, capability, collusion, opportunity, rationalization and ego in influencing the occurrence of FFR. Companies in the financial industry listed on the IDX 2017-2022 as the population in this study with a total of 95 companies. The sampling technique used purposive sampling and produced 55 companies as research samples. The research approach used is a quantitative approach. The data analysis technique used is SEM-PLS which is processed with the SmartPLS Vs 3.0 program. The findings in this study indicate that stimulus, capability, ego and collusion have a negative effect on FFR while there is no opportunity and rationalization effect on FFR. The results of this study contribute to academics in broadening references regarding factors triggering the occurrence of FFR, as well as adding insight to companies in detecting FFR as an effort to improve the company's control system and as a tool for potential investors in analyzing their investments to reduce the risk of loss","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134943805","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 Strategi Pemasaran untuk Meningkatkan Volume Minat Nasabah dalam Bertransaksi Produk Gadai Emas IB pada PT. BPRS Sarana Prima Mandiri Pamekasan 营销策略分析，以提高客户对PT. BPRS自力更生的设施当铺产品的兴趣

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-06 DOI: 10.47467/alkharaj.v6i2.5307

Nurul Fariyanti, Ahmad Makhtum

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Landasan Implementasi Ekonomi Syariah Dalam Perspektif Maqāṣid al-Sharī‘ah Maqāṣid al-Sharī'ah 视角下实施伊斯兰经济学的基础

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-06 DOI: 10.47467/alkharaj.v6i1.3586

Mugni Muhit, Mohamad Anton Athoillah

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Pengaruh Kesadaran Wajib Pajak, Kepemilikan Nomor Pokok Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi 它影响纳税人的税收意识、纳税人的头牌所有权和个人纳税人纳税的税收制裁

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-05 DOI: 10.47467/alkharaj.v5i5.4269

Raphita Celyna A.A. Tambunan, Sri Trisnaningsih, Condro Widodo

{"title":"Pengaruh Kesadaran Wajib Pajak, Kepemilikan Nomor Pokok Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi","authors":"Raphita Celyna A.A. Tambunan, Sri Trisnaningsih, Condro Widodo","doi":"10.47467/alkharaj.v5i5.4269","DOIUrl":"https://doi.org/10.47467/alkharaj.v5i5.4269","url":null,"abstract":"This study aimed to determine the effect of taxpayer awareness, ownership of a taxpayer identification number, and tax sanctions on individual taxpayer compliance (Case Study at KPP Pratama Surabaya Rungkut). The type of method used is quantitative. The population in this study is all individual taxpayers registered at KPP Pratama Surabaya Rungkut. The number of samples used in this study are 100 respondents who are calculated based on the slovin formula with the sampling technique that is incidental sampling. Data collection techniques in this study are carried out using the questionnaire method on the Google form. The data analysis technique used in this study is Structural Equation Modeling (SEM) using SmartPLS 3.2.9 for data management. The results of this study indicate that: (1) Taxpayer awareness has no effect on individual taxpayer compliance at KPP Pratama Surabaya Rungkut. (2) Ownership of a taxpayer identification number affects individual taxpayer compliance at KPP Pratama Surabaya Rungkut. (3) Tax sanctions have no effect on individual taxpayer compliance at KPP Pratama Surabaya Rungkut Keywords: Taxpayer Awareness; Ownership of Taxpayer Identification Number; Tax Sanctions; Taxpayer Compliance","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135547844","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

THE LEGALITY OF BUYING AND SELLING WITHOUT KHIYAR RIGHTS UNDER ISLAMIC COMMERCIAL LAW 在伊斯兰商业法下，买卖的合法性是没有希亚尔权利的

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-04 DOI: 10.22373/al-mudharabah.v3i2.3418

None Khairunnisak

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Pengaruh Konten Pemasaran dan E-Wom pada Media Sosial Tiktok Shop terhadap Keputusan Pembelian Generasi Z di Kabupaten Karawang 社交媒体 Tiktok Shop 上的营销内容和 E-Wom 对卡拉旺地区 Z 世代购买决策的影响

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-02 DOI: 10.47467/alkharaj.v6i2.5305

Tiara Brescia Putri, Citra Savitri, Syifa Pramudita Fadilla

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Analisis Perhitungan Pokok Produksi dengan Menggunakan Metode Full Costing : Studi Kasus pada Apem Singkong Keju Pak Gede 使用全合成方法进行生产基础计算分析:客户奶酪木薯的病例研究

Amwaluna Jurnal Ekonomi dan Keuangan Syariah Pub Date : 2023-10-02 DOI: 10.47467/alkharaj.v6i2.5293

Kania Retno Febriani, Sari Marlian, July Yuliawati

{"title":"Analisis Perhitungan Pokok Produksi dengan Menggunakan Metode Full Costing : Studi Kasus pada Apem Singkong Keju Pak Gede","authors":"Kania Retno Febriani, Sari Marlian, July Yuliawati","doi":"10.47467/alkharaj.v6i2.5293","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.5293","url":null,"abstract":"The title of this research is \"Micro, Small, and Medium Enterprises (MSMEs) Study: Apem Cassava Cheese by Mr. Gede. The research aims to 1) Determine the calculation of production costs using the Full Costing method in the MSME Apem Cassava Cheese by Mr. Gede, and 2) Assess the income of the MSME Apem Cassava Cheese by Mr. Gede. The objectives of this research are 1) To understand the calculation of production costs using the Full Costing method in the MSME Apem Cassava Cheese by Mr. Gede, and 2) To analyze the income generated by the MSME Apem Cassava Cheese by Mr. Gede. This research employs a qualitative method through interviews, observations, and documentation. All data are qualitatively analyzed in descriptive qualitative analysis. The informants in this study are the owner of Apem Cassava Cheese by Mr. Gede. The results of the research show that 1) The calculated production cost according to the company is Rp 1,060, with a production cost of Rp 42,382,000, which includes raw material costs, labor, packaging, and electricity. The selling price of the MSME's product has been traditionally set at Rp 1,500, resulting in a profit margin of 41.51% according to the MSME's estimation. 2) The highest sales in 2022 occurred in December with a total of 40,000 pieces and a net profit of Rp 17,618,000. The lowest sales were recorded in June with a total of 30,750 pieces and a net profit of Rp 11,654,639. The total sales in 2022 amounted to Rp 182,926,890, with an average monthly profit of Rp 15,488,983. The cost-plus pricing approach is used to determine the product's selling price, with a desired profit margin of 41.51%.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135900487","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