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The effect of transfer funds to regions and village funds on human development index in districts of west java province in 2015-2018 Muhammad Afrizal Yusuf; Arif Afendi
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6360

Abstract

Purpose - This research aims to analyze the influence of the Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, and Village Fund on the level of Human Development Index in 18 Districts in West Java Province in 2015-2018.Method - The data used in this study were secondary. The Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, and Village Fund are obtained from the Central Government Financial Report from the Ministry of Finance. Meanwhile, the human development index data were obtained from the Central Bureau of Statistics (BPS). The data were analyzed using multiple linear regressions.  Result - The results showed that the revenue sharing fund had a positive and significant effect on the Human Development Index, the general allocation fund had a negative and significant effect on the human development index, the special allocation fund had a positive but insignificant effect on the human development index, while the village fund had a negative and insignificant effect on the human development index.Implication - This study provides information that in the implementation of effective transfers of funds in the process of receiving or transferring funds from provinces to regions, certainty and clarity regarding expenditure burdens or authority is needed which is a prerequisite for the successful implementation of fiscal decentralization policies through fund transfers so that an increase in the human development index can be achieved.Originality - By using secondary data from a sample of districts and cities in West Java, this study illustrates how the influence of Transfer Funds to Regions and Village Funds in increasing the Human Development Index.
PERAN GREEN TRUST DALAM MEMEDIASI PENGARUH GREEN PERCEIVED VALUE DAN GREEN PERCEIVED QUALITY TERHADAP GREEN PURCHASE BEHAVIOR Arif afendi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 1 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.281 KB) | DOI: 10.12928/optimum.v9i1.11960

Abstract

The purpose of this research is to analyze the impact of green perceived value and green perceived quality to the green trust, and green perceived value, green perceived quality and green trust to the green purchase behavior. This research was a quantitative and used structural equation model (SEM). The data in this research was primary data with 100 respondents as  a sample who used Philips LED lighting in Semarang. The sampling techniques was non probability sampling. The result of the research shows that : There were positive and significant effect of green perceived value and green perceived quality to green trust. Green trust has positive and significant effect to green green purchase behavior. Another result shows green perceived value and green perceived quality have positive and significant effect to green purchase behavior
Purchase Behavior of Millennial Female Generation (Gen-Z) on Halal Cosmetic Products in Semarang Arif Afendi; Farida Indriani
MIX: JURNAL ILMIAH MANAJEMEN Vol 12, No 1 (2022): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2022.v12i1.012

Abstract

Objectives: The objective of this research is to analyze the impact of religious beliefs on attitude toward halal awareness and purchasing decisions behavior of halal cosmetic products. This was a quantitative study utilizing multiple linear regression. Methodology: The data for this study was obtained from primary interviews with 160 respondents in Semarang who use halal cosmetic products. The sampling technique was random sampling. Data is processed using SEM-PLS programs. Finding: The research shows a positive and significant effect of religious belief on attitude toward halal awareness. Religious belief has a positive and significant effect on purchasing decision behavior, and attitude toward halal awareness has a positive and significant effect on purchasing decision behavior. Religious belief has a positive and significant effect on purchasing decisions mediated by attitude toward halal awareness. Conclusion: The conclusion of this study shows that the level of a customer's religious beliefs will improve purchasing decision behavior. Furthermore, the higher the level of halal awareness a customer has, the more purchasing decision behavior will increase.
IMPLEMENTASI ZAKAT PENGHASILAN SEBAGAI PENGURANG PENGHASILAN KENA PAJAK PERORANGAN (STUDI KASUS MUZAKKI DI BAZNAS KABUPATEN SEMARANG) Sofia Fuadah; Arif Afendi
At-Taqaddum Volume 11, Nomor 2, Tahun 2019
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v11i2.4445

Abstract

Tax is a obligatory payment to the country by a person or company and one of the highest source of income for a country. Amid the increasing role of taxes in this country revenue, raising awareness of Muslims on the role of zakat. This requires the proper management of Zakat and Tax. The government strives to minimize the double obligation by making regulations that can be a solution, namely Law Number 36 of 2008 concerning Income Tax and Law No. 23 of 2011 concerning Management of Zakat. The purpose of this study was to find out the Implementation of Income Zakat as a Deduction of Personal Taxable Income on muzaki in BAZNAS Semarang Regency and the Impact of Implementation of Income Zakat as a Deduction of Taxable Income for State Revenues and Community Welfare.  The method used in this study is a field research method conducted with a qualitative approach. The technique of collecting data is done by observation, interviews, and documentation. The descriptive analytical analysis is used as the method. The results showed that muzaki in BAZNAS Semarang District had implemented the policy even though it was still in a relatively low percentage, this was due to a lack of socialization from BAZNAS and KPP Pratama and a lack of community trust towards zakat management institutions. The policy has an impact on increasing the amount of zakat even though state revenues are reduced. The amount of zakat paid by muzaki can be used to assist the Government in alleviating poverty, because besides being distributed to 8 ashnaf, the funds can be used for empowerment programs that include Semarang Care, Semarang Healthy, Semarang Clever and Semarang Prosper.==================================================Pajak adalah kontribusi wajib kepada negara oleh pribadi atau badan yang bersifat memaksa dan merupakan sumber penerimaan tertinggi bagi suatu negara. Ditengah menguatnya peranan pajak dalam penerimaan negara ini, secara bersamaan muncul kesadaran umat Islam akan peranan zakat. Dengan adanya hal ini menuntut pengelolaan yang tepat antara Zakat dan Pajak. Pemerintah berupaya untuk meminimalkan kewajiban ganda tersebut dengan membuat peraturan yang dapat menjadi solusi yaitu Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan dan Undang - Undang No. 23 Tahun 2011 tentang Pengelolaan Zakat.Tujuan penelitian ini adalah untuk mengetahui Implementasi dari Zakat Penghasilan sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi pada Muzaki di BAZNAS Kabupaten Semarang dan Dampak Implementasi Zakat Penghasilan sebagai Pengurang Penghasilan Kena Pajak Bagi Penerimaan Negara dan Kesejahteraan Masyarakat.Metode yang digunakan dalam penelitian ini adalah metode penelitian lapangan yang dilakukan dengan pendekatan kualitatif. Teknik pengumpulan data dilakukan dengan observasi, wawancara, dan dokumentasi. Metode analisis yang digunakan adalah metode analisis deskriptif-analitis.Hasil penelitian menunjukkan bahwa Muzakki di BAZNAS Kabupaten Semarang sudah menerapkan kebijakan tersebut meskipun masih dalam prosentase yang relatif rendah hal ini terjadi karena kurangnya sosialisasi dari pihak BAZNAS dan KPP Pratama dan kurangnya rasa percaya masyarakat terhadap lembaga pengelola zakat. Kebijakan tersebut berdampak pada meningkatnya jumlah zakat meskipun penerimaan negara berkurang. Jumlah zakat yang dibayarkan muzakki dapat digunakan untuk membantu Pemerintah dalam mengentaskan kemiskinan, karena selain disalurkan kepada 8 ashnaf, dana tersebut dapat digunakan untuk program pemberdayaan yang meliputi Semarang Peduli, Semarang Sehat, Semarang Cerdas dan Semarang Makmur.
The Effect of Halal Certification, Halal Awareness and Product Knowledge on Purchase Decisions for Halal Fashion Products Arif Afendi
Journal of Digital Marketing and Halal Industry Vol 2, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jdmhi.2020.2.2.6160

Abstract

In this modern era, many companies produce fashion products labeled halal to increase sales value and increase public awareness about the importance of buying products tagged halal according to religious law. This study aims to examine the effect of halal certification, halal awareness and product knowledge on purchasing decisions for halal fashion products and provide a perspective on the importance of using halal products in society. This article type of research is quantitative; this journal's research data were obtained from 100 respondents who used halal fashion products in Semarang. The research data were analyzed using multiple linear regression. This article's research shows that halal certification has a positive but insignificant effect on fashion products' purchasing decisions labeled halal. Halal awareness has a positive and significant impact on product purchasing decisions. Product knowledge also has a positive and significant effect on purchasing decisions.
Pengaruh Variabel Makroekonomi Terhadap Jumlah Penerimaan Zakat di Badan Amil Zakat Nasional (Baznas) Pusat Tahun 2012 – 2016 Arif Afendi
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 1 (2018): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.986 KB) | DOI: 10.18326/muqtasid.v9i1.54-69

Abstract

AbstractThe purpose of this research is to examine the impact of macroeconomic factor includes inflation, rupiah exchange rate and gold price to the total amount of collected zakat in amil zakat nasional agency (Baznas). This research is a quantitative by using secondary data. The data used from Baznas, Bank of Indonesia and Bloomberg from 2012 until 2016. The data were analyzed by using multiple linear regressions. The result of the research shows that the inflation has negative and significant influence. It means, inflation increase caused the price of goods be rise and people reduced to pay zakat so total collected zakat will be less. Rupiah exchange rate has positive and significant influence, it’s mean, dollar increased to rupiah made people who had income in dollars will be rich and they will pay zakat so total collected zakat will be rise. While the gold price has negative influence, it’s mean, the rise in gold priced is usually influenced by increasing of inflation so the price of goods will be rise, to people who has fixed income will use their money to something useful so total collected zakat will be less.AbstrakTujuan dari penelitian ini adalah untuk menguji dampak faktor makroekonomi termasuk inflasi, nilai tukar rupiah dan harga emas terhadap total jumlah zakat yang dikumpulkan di lembaga amil zakat nasional (Baznas). Penelitian ini bersifat kuantitatif dengan menggunakan data sekunder. Data yang digunakan dari Baznas, Bank Indonesia dan Bloomberg dari tahun 2012 hingga 2016. Data dianalisis dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa inflasi memiliki pengaruh negatif dan signifikan. Artinya, kenaikan inflasi menyebabkan harga barang naik dan orang dikurangi untuk membayar zakat sehingga total zakat yang dikumpulkan akan berkurang. Nilai tukar rupiah memiliki pengaruh positif dan signifikan, artinya, dolar meningkat menjadi rupiah membuat orang yang memiliki pendapatan dalam dolar akan menjadi kaya dan mereka akan membayar zakat sehingga jumlah zakat yang dikumpulkan akan meningkat. Sementara harga emas memiliki pengaruh negatif, itu berarti, kenaikan harga emas biasanya dipengaruhi oleh peningkatan inflasi sehingga harga barang akan naik, untuk orang yang memiliki pendapatan tetap akan menggunakan uang mereka untuk sesuatu yang bermanfaat sehingga total zakat yang dikumpulkan akan berkurang
Digitalisasi Bisnis Dalam Islam : Determinasi Keputusan Pembelian Ulang Pengguna Market Place Shopee di Jawa Tengah Arif Afendi; Maltuf Fitri; Shovia Indah Firdiyanti
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.4690

Abstract

The purpose of this research is to test and analyze the influence of information quality, application design and service quality on user satisfaction and repurchase decisions. This research was quantitative with multiple linear regression. The data in this research was primary data with 145 marketplace shopee customers in Central Java. The sampling technique was non-probability sampling. The results show that the quality of information has a negative and not significant effect on user satisfaction. Application design and service quality have a positive and significant effect on user satisfaction. User satisfaction and service quality have a positive and significant effect on repurchase decisions. Information quality and application design have a positive and but not significant effect on repurchase decisions in the shopee marketplace. The results of the path analysis show that user satisfaction can mediate the influence between information quality, application design and service quality on repurchase decisions.
Kinerja Perusahaan di Usaha Mikro Kecil dan Menengah (UMKM): Systematic Literature Review Arif Afendi
Jurnal Wacana Ekonomi Vol 21, No 3 (2022): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v21i3.2111

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor yang mempengaruhi kinerja perusahaan di usaha mikro kecil dan menengah (UMKM). Jenis penelitian ini menggunakan metode kualitatif dengan mengumpulkan beberapa sumber studi yang berasal dari google scholar. Artikel mengenai kinerja perusahaan diperoleh melalui database Scopus dan web of science. Dari hasil pencarian diperoleh sebanyak 109 dokumen mulai dari tahun 2020 sampai 2021, setelah dipilih dan disesuaikan dengan penelitian maka diperoleh 30 dokumen artikel. Hasil penelitian ini menunjukkan bahwa terdapat faktor yang mempengaruhi kinerja perusahaan di UMKM diantaranya adalah inovasi produk, keunggulan kompetitif, orientasi pasar, orientasi pelanggan, orientasi kewirausahaan, kemampuan inovasi pelayanan, orientasi pasar.
PERSON-ORGANIZATION FIT AND SPIRITUAL MOTIVATION IN EXPLAINING ORGANIZATIONAL COMMITMENT AND EMPLOYEE PERFORMANCE Arif Afendi; Syukur Fatah; Furqon Ahmad; mashilal mashilal
SEGMEN: Jurnal Manajemen dan Bisnis Vol 19, No 2 (2023): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v19i2.8532

Abstract

The purpose of this research is to test the effect of person-organization fit and spiritual motivation on organizational commitment and employee performance. The type of research used is quantitative research using the Structural Equation Model (SEM) method. The data in this study was primary data with 100 respondents from Walisongo State Islamic University Semarang. The results of this study show that there is a positive and significant effect of person-organization fit and spiritual motivation on organizational commitment. The effect of the organizational commitment to employee performance is positive and significant. while the effect of person-organization fit and spiritual motivation on employee performance is also positive and significant.
The Influence Of Company Size, Liquidity, Profitability, And Leverage On Islamic Social Report Disclosure rachman, Dicky; Afendi, Arif; Wahab, Wahab; Rasyidin, Muhammad
AL-ARBAH: Journal of Islamic Finance and Banking Vol 5, No 2 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2023.5.2.18001

Abstract

Purpose - Determine the influence of company size, liquidity, profitability and leverage on Islamic Social Reporting (ISR) disclosure in companies listed on the Jakarta Islamic Index (JII) for the 2017-2021 period.Method - This study uses a quantitative approach using secondary data. The research sample was selected through purposive sampling method and obtained 10 companies registered in the Jakarta Islamic index.Result - Return on assets has a negative and non-significant impact on the Islamic banks share price in the stock exchanges, the return on equity and price/earnings ratio have a non-significant positive impact on the banks share price, while there is a negative and significant impact between earnings per Share and the banks share price index.Implication - This research becomes information and assessment for companies listed on the JII because information-rich social responsibility reports show the company's commitment to be accepted.Originality - Research on ISR disclosure is still rarely researched, the use of companies listed on the JII is because previous research mostly discussed Islamic banks, while there are still many companies other than Islamic banks. The JII was chosen as the research object because the stock index on JII meets the criteria for the sharia system in the sharia capital market so that it gets attention for Islamic Social Reporting disclosures.