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PENGARUH TINGKAT PENDAPATAN DAN PENGETAHUAN TERHADAP KEPATUHAN DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA BUNUO KABUPATEN BONE BOLANGO Sitti Nur’ain Podungge; Yusran Zainuddin
MUTAWAZIN (Jurnal Ekonomi Syariah) Vol. 1 No. 2 (2020): Mutawazin (Jurnal Ekonomi Syariah) | Oktober
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutawazin.v1i2.151

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengaruh tingkat pendapatan dan pengetahuan berpengaruh terhadap kepatuhan dalam membayar pajak bumi dan bangunan di Desa Bunuo Kab.Bone Bolango.Hasil penelitian diperoleh bahwa variabel Tingkat Pendapatan pengaruh yang signifikan terhadap Kepatuhan dalam membayar pajak bumi dan bangunandi Desa Bunuo Kabupaten Bone Bolango dan variabel pendapatan berpengaruh yang signifikan terhadap kepatuhan dalam membayar pajak bumi dan bangunan di Desa Bunuo Kabupaten Bone Bolango.
PENGARUH TINGKAT PENDAPATAN DAN PENGETAHUAN TERHADAP KEPATUHAN DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA BUNUO KABUPATEN BONE BOLANGO Sitti Nur’ain Podungge; Yusran Zainuddin
MUTAWAZIN (Jurnal Ekonomi Syariah) Vol. 1 No. 2 (2020): Mutawazin (Jurnal Ekonomi Syariah) | Oktober
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutawazin.v1i2.151

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengaruh tingkat pendapatan dan pengetahuan berpengaruh terhadap kepatuhan dalam membayar pajak bumi dan bangunan di Desa Bunuo Kab.Bone Bolango.Hasil penelitian diperoleh bahwa variabel Tingkat Pendapatan pengaruh yang signifikan terhadap Kepatuhan dalam membayar pajak bumi dan bangunandi Desa Bunuo Kabupaten Bone Bolango dan variabel pendapatan berpengaruh yang signifikan terhadap kepatuhan dalam membayar pajak bumi dan bangunan di Desa Bunuo Kabupaten Bone Bolango.
Penerapan Strategi Pemasaran Digital Syariah Untuk Meningkatkan Daya Saing UMKM di Provinsi Gorontalo Silviani Rahman; Yusran Zainuddin
Journal of Mandalika Literature Vol. 5 No. 4 (2024)
Publisher : Institut Penelitian dan Pengembangan Mandalika (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jml.v5i4.3566

Abstract

This research examines the impact of implementing sharia digital marketing strategies on the competitiveness of Micro, Small and Medium Enterprises (MSMEs) in Gorontalo Province. The massive transformation in global markets, driven by advances in digital technology, has pushed MSMEs to adopt new strategies to remain relevant and competitive. With a focus on sharia principles, such as justice, sustainability, and blessing, this research highlights the importance of incorporating ethical values ​​in digital marketing. Through in-depth analysis of previous studies, this research shows that sharia digital marketing can increase sales and success of MSME businesses. Although challenges such as lack of knowledge about digital technology and increasingly fierce competition still exist, the implementation of sharia digital marketing strategies has proven effective in expanding market reach and strengthening the position of MSMEs in an increasingly connected and competitive market. Key factors contributing to the success of this strategy include education and training, infrastructure support, and commitment to sharia values. Thus, implementing sharia digital marketing strategies is not only a necessity, but also key in supporting the growth and sustainability of MSMEs in this digital era.
Peran Masjid Sabilil Huda Boki Owutango dalam Pemberdayaan Ekonomi Syariah di Tamalate Mohamad Akbar F. Ibrahim; Sri Dewi Yusuf; Yusran Zainuddin
Jurnal Ekonomi Islam Vol 3 No 1 (2024): February 2024
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v3i1.160

Abstract

This research highlights the role of Masjid Sabilil Huda Boki Owutango in Tamalate in empowering the sharia economy through various programs such as entrepreneurship training, business capital assistance, management of zakat, infaq, and sedekah, as well as community savings. Using a qualitative approach, this study shows that the mosque has successfully enhanced understanding and application of sharia economic principles, created new job opportunities, reduced economic disparities, and improved the fair distribution of wealth. The active participation of the congregation in these programs demonstrates the effectiveness of the mosque's efforts in empowering the community, making it a significant center for social and economic activities in improving the welfare of the Tamalate community.
The Effect Of Capital Expenditure On Environmental Performance With Investment As A Moderating Variable Kusiyah; Eva Purnamasari; Asterina Anggraini; Parlindungan Dongoran; Yusran Zainuddin
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1383

Abstract

This study aims to examine the effect of corporate Capital Expenditure (CAPEX) on Environmental Performance , and to analyze the role of Investment ( measured as a proportion of assets or strategic expansion) as a moderating variable in this relationship. Environmental performance is a crucial non-financial indicator in the context of corporate sustainability. Theoretically, allocating CAPEX to new assets (e.g., cleaner production technologies) is expected to improve environmental performance. However, the effectiveness of this capital expenditure is thought to depend heavily on the magnitude and strategic direction of the company's total investment. This research method uses a quantitative approach with secondary data from financial reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023. The Capital Expenditure variable is measured from the cash flow statement, Environmental Performance is measured using the PROPER score (Company Performance Rating Program in Environmental Management), and Investment is measured from total assets or sales growth rate. Data analysis was performed using Panel Data Regression through EViews 12 software, and Moderated Regression Analysis (MRA) to test the interaction hypothesis. The results of the study indicate that Capital Expenditure has a positive and significant influence on Environmental Performance. Furthermore, a key finding is that Investment is proven to significantly and positively moderate the relationship between Capital Expenditure and Environmental Performance (positive interaction variable coefficient, p < .05. This means that companies with high levels of investment tend to gain greater environmental performance benefits from each unit of environmental capital expenditure. The implications of this research highlight that CAPEX allocation for environmental purposes should be aligned with an integrated long-term investment strategy to maximize sustainability outcomes.