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All Journal AT-Tahdzib: Jurnal Studi Islam dan Muamalah JAKA (Jurnal Akuntansi, Keuangan dan Auditing) At-Tahdzib: Jurnal Studi Islam dan Muamalah
Nurani Puspa Ningrum
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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Terobosan dan Perubahan Kebijakan Ekonomi pada Masa Pemerintahan Umar bin Abdul Aziz dalam Mewujudkan Kesejahteraan Sosial Nurani Puspa Ningrum; Yuliawati Yuliawati
AT-Tahdzib: Jurnal Studi Islam dan Muamalah Vol 8 No 1 (2020): At-Tahdzib
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib Ngoro Jombang Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.521 KB)

Abstract

Abstract: This study aims to find out how the breakthroughs and policy change during the reign of Caliph Umar bin Abdul Aziz in the context of prospering his people, using qualitative methods that are used descriptively. The sources used are historical sources using library data. The result shows that public financial management policy of Caliph Umar bin Abdul Aziz is by optimizing state revenue by using zakat as the main source, optimizing jizyah, kharaj, usyur, ghanimah/fai, and taxes (dharibah). Improving the people’s welfare by optimizing the budget for people's welfare by created a good economic facilities and fixed up the agriculture fields. Whilst the impact of the policy carried out by Umar bin Abdul Aziz is an increase in people’s welfare, an increase in people's purchasing power, a reduction in poverty, a reduction in taxes because many of them changes theis faith to Islam, and those enhancement as the realization of the high islamic’s commitment in brotherhood and prosperity. Attainment of welfare was not only material or physical satisfaction, but also the fulfillment of spiritual needs as the capital for development. Keywords: Policy, State Revenue, State Expenditure, Caliph Umar bin Abdul Azi
Faktor-Faktor Penentu Kebijakan Dividen dengan Intervening Profitabilitas Nurani Puspa Ningrum; Heni Risnawati
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (2024): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i2.11692

Abstract

The dividend payout ratio is the ratio of the total dividends paid to shareholders to the company's net profit. This study aims to test and analyze the relationship of liquidity, debt to total assets (DAR), company size, company growth, and managerial ownership of dividend policy which is calculated using the dividend payout ratio, with the addition of the intervening variable profitability. The sample in this study was taken using a purposive sampling technique from 2018-2022 with a total sample of 120. Sobel analysis was used to analyze the data and the regression used multiple linear regression. The results of this study explain the variables that influence the dividend payout ratio, namely liquidity, company growth, company size, and managerial ownership, while the variables that do not have an effect on dividends are leverage and managerial ownership. The intervening profit variable is known to only be able to intervene in the relationship between liquidity, company growth, and company size to the DPR.
Terobosan dan Perubahan Kebijakan Ekonomi pada Masa Pemerintahan Umar bin Abdul Aziz dalam Mewujudkan Kesejahteraan Sosial Nurani Puspa Ningrum; Yuliawati
At-Tahdzib: Jurnal Studi Islam dan Muamalah Vol 8 No 1 (2020): At-Tahdzib
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib, Ngoro, Jombang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to find out how the breakthroughs and policy change during the reign of Caliph Umar bin Abdul Aziz in the context of prospering his people, using qualitative methods that are used descriptively. The sources used are historical sources using library data. The result shows that public financial management policy of Caliph Umar bin Abdul Aziz is by optimizing state revenue by using zakat as the main source, optimizing jizyah, kharaj, usyur, ghanimah/fai, and taxes (dharibah). Improving the people’s welfare by optimizing the budget for people's welfare by created a good economic facilities and fixed up the agriculture fields. Whilst the impact of the policy carried out by Umar bin Abdul Aziz is an increase in people’s welfare, an increase in people's purchasing power, a reduction in poverty, a reduction in taxes because many of them changes theis faith to Islam, and those enhancement as the realization of the high islamic’s commitment in brotherhood and prosperity. Attainment of welfare was not only material or physical satisfaction, but also the fulfillment of spiritual needs as the capital for development.
Co-Authors Risnawati, Heni Yuliawati Yuliawati Yuliawati