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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR)
Muhammad Tho'in
STIE AAS Surakarta
Economics, Econometrics & Finance Social Sciences

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Rasio Likuiditas, Rasio Solvabilitas, Rasio Rentabilitas Koperasi Jasa Keuangan Syariah Di Jawa Tengah Rahmat Nuryanto; Muhammad Tho'in; Herlina Kusuma Wardani
Jurnal Akuntansi dan Pajak Vol 15, No 01 (2014): Jurnal Akuntansi dan Pajak, Vol. 15, No. 01, Juli 2014
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.074 KB) | DOI: 10.29040/jap.v15i01.144

Abstract

This study aims to determine the ratio of liquidity, solvency and profitability which is the financial performance of KJKS Mass Group Sragen. The research method has been done in the form of quantitative descriptive percentage. The research data is obtained from financial report of KJKS Mass Group Sragen. The results showed that: (1) Based on the liquidity ratio shows the amount of good or liquid in the analysis of Current Ratio is 122.01% in 2012 and 153.11% in 2013, while the Cash Ratio analysis shows good results because it is still far below predefined standards; (2) Given the solvency ratio shows good or unbreakable results in meeting its obligations and short term; (3) Meanwhile, based on profitability or profitability ratios indicate that KJKS Mass Group is not rentable in generating maximum net profit.
Pengaruh Tingkat Pendapatan, Tingkat Pendidikan, dan Tingkat Religiusitas Terhadap Minat Muzakki Membayar Zakat Muhammad Tho'in; Agus Marimin
Jurnal Ilmiah Ekonomi Islam Vol 5, No 3 (2019): JIEI Vol.05 No.03 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (569.84 KB) | DOI: 10.29040/jiei.v5i3.678

Abstract

Tujuan dilakukannya penelitian ini untuk mengetahui pengaruh tingkat pendapatan, pendidikan, serta religiusitas terhadap minat muzakki untuk membayar zakat pada Lembaga Amil Zakat, Infaq, dan Shadaqah (Lazis) Jateng Cabang Solo. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif kuantitatif, dimana metode tersebut disertai pula dengan pengujian hipotesis. Populasi penelitian ini yaitu seluruh muzakki pada Lazis Jawa Tengah Cabang Solo, sedangkan sampel penelitian yang digunakan sebanyak 50 responden dengan random sampling Technique. Metode pengumpulan data menggunakan angket yang diberikan kepada responden. Pengujian terhadap hasil kuesioner atau angket dengan menggunakan analisis validitas serta analisis reliabilitas. Analisis data penelitian menggunakan analisis regresi berganda, uji t, uji F, uji R2, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa tingkat pendapatan tidak berpengaruh terhadap minat muzakki membayar zakat, pendidikan berpengaruh signifikan terhadap minat muzakki membayar zakat, religiusitas berpengaruh terhadap minat muzakki membayar zakat, dan secara bersama-sama atau simultan tingkat pendapatan, pendidikan, dan religiusitas berpengaruh signifikan terhadap minat muzakki untuk membayar zakat pada Lazis Jateng Cabang Solo.
Analisis Dana Talangan Haji Berdasarkan Fatwa No.29 / DSN-MUI / VI / 2002 (Studi Kasus Pada BPRS Dana Mulia Surakarta) Muhammad Tho'in; Iin Emy Prastiwi
Jurnal Ilmiah Ekonomi Islam Vol 2, No 01 (2016): Jurnal Ilmiah Ekonomi Islam, Vol. 02, No. 01, Maret 2016
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.389 KB) | DOI: 10.29040/jiei.v2i01.62

Abstract

Recently, there are many Islamic Finance Institutions (LKS) offer  a product to help moslem to register for the fortfcoming haji session although they didn’t have enough money. This product is called “Dana Talangan Haji”. BPRS Dana Mulia uses ijarah multijasa contract for giving hajj credit. So that, researcher interested to take a research about the Implementation of Hajj credit financing at BPRS Dana Mulia.The aim of the research is to know the Implementation of Hajj credit financing at BPRS Dana Mulia and to analyze the relevance with DSN-MUI Fatwa No.29/DSN-MUI/VI/2002 about Hajj Credit Financing by Islamic Finance Institutions (LKS). The kinds of this research is field research. While the method used for collecting data consist of observation, interview and documentation. For the analisis technique, researcher uses descriptive qualitative approach.From this research, researcher finds that the implementation of Hajj Credit financing at BPRS Dana Mulia Surakarta is not relevant with Fatwa No.29/DSN-MUI/VI/2002 about Hajj Credit Financing by Islamic Finance Institutions (LKS) because BPRS Dana Mulia uses ijarah multijasa contract that based on fatwa DSN-MUI NO. 44/DSN-MUI/VIII/2004 about multijasa financing.Keywords: Islamic Finance Institutions (LKS), ijarah multijasa, fatwa 
The Effect of Sharia Principles Application and Service Againts Customer Satisfaction of Sharia Financial Services Cooperative In Central Java Muhammad Tho'in
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 2, No 01 (2018): IJEBAR, Vol. 02, ISSUE. 01, March 2018
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v2i01.231

Abstract

The purpose of this research is to know the Application effect of sharia principles and service againts customer satisfaction level of murabahah financing product in sharia financial services cooperative in Central Java. The research method is using multiple linear regression test, t test, F test, and R2 test. The results showed that, from the t test results, the service variables proved to be partially significant effect on customer satisfaction with the result of tcount = 5.821> t table = 2.035. While the application of sharia principles variable While the variable application of sharia principles partially has no significant effect on satisfaction with the result tcount= -0.333> t table = -2.035. Then, from the results of the F test of both variables, it simultaneously proved to have a significant effect on satisfaction with the results of Fcount value 30.613 > F table 4.22. From R2 test, it is found that the influence of both variables is 65,7% against customer satisfaction, means independent variable that is application of sharia principles and service influenced simultaneously equal to 65,7% to dependent variable that is customer satisfaction, while the rest 34,3% influenced by other variables outside the two variables used. Keywords: sharia principles, service, customer satisfaction
Pengaruh Tingkat Pendapatan, Tingkat Pendidikan, dan Tingkat Religiusitas Terhadap Minat Muzakki Membayar Zakat Muhammad Tho'in; Agus Marimin
Jurnal Ilmiah Ekonomi Islam Vol 5, No 3 (2019): JIEI Vol.05 No.03 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v5i3.678

Abstract

Tujuan dilakukannya penelitian ini untuk mengetahui pengaruh tingkat pendapatan, pendidikan, serta religiusitas terhadap minat muzakki untuk membayar zakat pada Lembaga Amil Zakat, Infaq, dan Shadaqah (Lazis) Jateng Cabang Solo. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif kuantitatif, dimana metode tersebut disertai pula dengan pengujian hipotesis. Populasi penelitian ini yaitu seluruh muzakki pada Lazis Jawa Tengah Cabang Solo, sedangkan sampel penelitian yang digunakan sebanyak 50 responden dengan random sampling Technique. Metode pengumpulan data menggunakan angket yang diberikan kepada responden. Pengujian terhadap hasil kuesioner atau angket dengan menggunakan analisis validitas serta analisis reliabilitas. Analisis data penelitian menggunakan analisis regresi berganda, uji t, uji F, uji R2, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa tingkat pendapatan tidak berpengaruh terhadap minat muzakki membayar zakat, pendidikan berpengaruh signifikan terhadap minat muzakki membayar zakat, religiusitas berpengaruh terhadap minat muzakki membayar zakat, dan secara bersama-sama atau simultan tingkat pendapatan, pendidikan, dan religiusitas berpengaruh signifikan terhadap minat muzakki untuk membayar zakat pada Lazis Jateng Cabang Solo.
Co-Authors Agus Marimin Herlina Kusuma Wardani Iin Emy Prastiwi Rahmat Nuryanto