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PENGARUH DANA BAGI HASIL, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP TAX EFFORT (Studi pada Pemerintah Kabupaten di Madura) Subhan Subhan
Jurnal Ilmiah Manajemen Muhammadiyah Aceh Vol 7, No 1 (2017)
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.352 KB) | DOI: 10.37598/jimma.v7i1.483

Abstract

The purpose of this reseach was to know the effect of profit sharing, general allocation fund and special allocation fund to tax effort in the district in madura. Independence variable in this reseach were profit sharing, general allocation fund and special allocation fund. Dependent variable of this reseach was tax effort.The data of this research is quantitative data in the form of financial statements of Regional Government and Gross Regional Domestic Product of 2010 until 2014. While the analytical model used to test the hypothesis is multiple linear regression is based on the financial statements of Regional Government and Regional Gross Regional Domestic Product until 2014.The results show that the profit-sharing fund, general allocation fund and allocation fund partially does not affect the tax effort. Simultaneously for revenue sharing, general allocation funds and allocation funds Partially no effect on tax effort. Key Word : Profit Sharing, General Allocation Fund, Special Allocation Fund, Tax Effort
Manajemen Pengelolaan Infaq pada BAZNAS (Studi Deskriptif 2015-2016) Subhan Subhan
Indonesian Journal of Islamic Economics and Business Vol. 3 No. 1 (2018): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

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Abstract

Infaq is one of instrumen of islamic social finance, it has a significant role in islamiceconomics development. This study aims to describe the role of infaq in indonesia byanalyzing the management of infaq at the National Zakat Agency BAZNAS as legalauthority in collecting and distributing infaq in Indonesia. This study uses a researchmethod that is descriptive analysis-comparative, which describes data related to infaqmanagement at BAZNAS. Data analysis stages consist of data reduction, datapresentation and drawing conclusions. The management of Infaq funds at BAZNAS is inaccordance with the applicable law, with a separate recording system separate from zakatand other alms. It also collaborates with UPZ in mosques to optimize the collection anddistribution of infaq.
Pengaruh Pendapatan dan Pola Konsumsi Pemulung Terhadap Prilaku Menabung (Studi Kasus Pemulung Kampung Legok Kota Jambi) Subhan Subhan
Indonesian Journal of Islamic Economics and Business Vol. 3 No. 2 (2018): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

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Abstract

This paper aims to reveal (1) to find out the average monthly income of scavengers in 2016 (2) to determine the average monthly consumption of scavengers in 2016 (3) to see if there is a relationship between the level of income and consumption of scavengers on the saving behavior of scavengers. This research is a field research with a population of people or scavengers in Kampung Legok, Jambi City. The technique of sampling is the Slovin technique. The number of samples in this study were 34 scavengers. The data collection technique used was a questionnaire. The average monthly income of scavengers in Kampung Legok, Jambi City is Rp. 1,325,000, while the highest monthly income is Rp. 1,650,000, then the lowest monthly income is Rp. 980,000 and the overall income of scavengers in Legok Village, Jambi City is Rp. 45,050,000. The average consumption of scavengers in Kampung Legok, Jambi City per month is Rp. 1,277,000, while the highest monthly income is Rp. 1,500,000, then the lowest income is Rp. 10,300,000 and the overall income of scavengers in Kampung Legok, Jambi City is Rp. 43,420,000. The level of income and consumption of scavengers is known after a correlation test is carried out that the income is 1,000 and the consumption is 5.86 with a significant number of 0,000, so there is no significant relationship between the level of income and consumption of scavengers with the saving behavior of scavengers in Kampung Legok, Jambi City.
Kontribusi Alokasi Dana Desa Pada Peningkatan Ekonomi Masyarakat (Studi Kasus Desa Teluk Langkap, Kabupaten Tebo) Subhan Subhan
Indonesian Journal of Islamic Economics and Business Vol. 4 No. 1 (2019): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

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Abstract

The purpose of this study is to describe and analyze the plannning, implementing, evaluating and controlling of village fund allocation. The method used is descriptive qualitative through observation, interviews, and documentation on the primary data, namely village officials in Teluk Langkap village. Based on the results of the analysis, the sorting and grouping of data shows that the main obstacle is the lack of quality of human resources in terms of knowledge and understanding of laws and the lack of socialization of training and assistance to village officials, guidance is needed in village financial administration so that management is right in the direction. In general, the allocation of village funds can improve the economy of the residents but does not always run smoothly,such as planning for budget allocations that do not go through a joint village forum(musrenbang)
Pengaruh Strategi Pemasaran Pada Tingkat Laba Penjualan Minyak Solar non Subsidi PT. Patra Andalas Sukses Jambi Subhan Subhan
Indonesian Journal of Islamic Economics and Business Vol. 4 No. 2 (2019): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

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Abstract

This research aims to examine the effect of marketing mix strategies consisting of price, product, place, and promotion on the level of company profit, especially in the sales of non-diesel oil at PT Andalas Sukses Jambi. The method used is triangulation and descriptive qualitative methods with the purposive samplingmethod. The results showed that the Marketing Mix Strategy in increasing the company's profit PT. Patra Andalas Sukses Jambi, however, the decline in profitsthat occurred in the company was a result of the increased portion of accounts receivable in the balance sheet
Analisis Determinan Kualitas Layanan dan Iklan Terhadap Keputusan Nasabah Menggunakan Produk Wadiah Yadhomanah di BRI Syariah Cabang Sipin Kota Jambi Subhan Subhan
Indonesian Journal of Islamic Economics and Business Vol. 5 No. 1 (2020): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

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Abstract

The more important the quality of service and promotion applied to the company, the management can improve customer decisions. This research is quantitative descriptive. The population in this study were all customers of Bank BRI Syariah Jambi Branch with a total sample of 96 customers. The sampling technique is convenience sampling. The data analysis technique uses multiple linear regression. The results of multiple regression equations, the equation is known, as follows: KN = 16.783 + 0.598 KP + 0.187 PP, which from this equation is known that the variable that has the greatest influence is the Service Quality variable with the level of coefficient (β) of 0.598, then followed by Advertising Products with a coefficient of 0.187. And finally based on the calculation of the coefficient of determination, then the two independent variables simultaneously (service quality and product advertising) studied were able to explain the variable decisions of customers in choosing to save at BRI Syari'ah Bank as much as 15.1%, and the remaining 84.9% was explained by other independent variables not examined in this study.
Kepercayaan Konsumen Kafe ditinjau dari Halal Life Style Di Kota Jambi (Studi Kasus Pada Kesiko, Eat & Fun dan Clave Cafe) Subhan Subhan
Indonesian Journal of Islamic Economics and Business Vol. 5 No. 2 (2020): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v5i2.640

Abstract

This paper aims to describe the influences of halal lifestyle towards cafes’ customer trust in Jambi City. This paper used qualitative research methods based on primary and secondary data. Study cases are taken from Kesiko, Eat & Fun and Clave Cafe, they were chosen because of their popularity and business duration. The sampling method is snowball sampling with 50 respondents from customers and managers and staff at Kesiko Eat and Fun Cafe and Clave Cafe. The results of this study indicate that the halal lifestyle has been quite well implemented in Kesiko, Eat and Fun Cafe and Clave Cafe in Jambi City. it evidenced by the role of cafe management, sellers, and customers who carry out their activities based on the indicators of halal lifestyle, such as food and beverages before selling must be considered as halal food and drinks or has been labeled halal.
HUBUNGAN POWER OTOT TUNGKAI DENGAN KECEPATAN RENANG GAYA BEBAS PADA MAHASISWA PROGRAM STUDI PENJASKESREK FKIP UNSYIAH Subhan Subhan; Sukardi Putra; Abdurrahman Abdurrahman
Pendidikan Jasmani, Kesehatan dan Rekreasi Vol 2, No 1 (2016): FEBRUARI 2016
Publisher : Universitas Syiah Kuala

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Abstract

Renang merupakan kegiatan yang dimainkan di atas permukaan air dan di lakukan berbagai gaya, Power otot dalam olahraga renang mempunyai peranan penting, power otot tungkai merupakan salah satu faktor yang menunjang kecepatan dalam melakukan olahraga renang, power otot sebagai penunjang prestasi renang gaya bebas. Penelitian ini bertujuan; 1) untuk mengetahui power otot tungkai mahasiswa Program Studi Penjaskesrek FKIP Unsyiah angkatan 2011; 2) untuk mengetahui renang gaya bebas mahasiswa Program Studi Penjaskesrek FKIP Unsyiah angkatan 2011; 3) untuk mengetahui apakah terdapat Hubungan power otot tungkai dengan kecepatan renang gaya bebas pada mahasiswa Program Studi Penjaskesrek FKIP Unsyiah angkatan 2011. Populasi adalah seluruh mahasiswa Penjaskesrek FKIP Unsyiah angkatan 2011 sebanyak 135 orang. Sedangkan pengambilan sampel di lakukan dengan cara Purposive Sampling  atau sampel yang berrtujuan, sebanyak 20 orang mahasiswa Penjaskesrek FKIP Unsyiah angkatan 2011. Pengumpulan data menggunakan pengukuran power otot tungkai dan tes kecepatan renang gaya bebas. Data yang diperoleh selanjutnya di analisis dengan perhitungan korelasi. Berdasarkan hasil penelitian diperoleh rata-rata dari power otot tungkai adalah 2.50 berada pada kategori baik. Rata-rata dari kecepatan renang gaya bebas 20 meter adalah 13.46 berada pada kategori baik. Hasil perhitungan korelasi X dan kecepatan Y adalah sebanyak 0,57. Hasil pengujian hipotesis tersebut dapat diuraikan bahwa hasil diperoleh t-hitung sebesar 3.55 dan t-tabel pada taraf signifikansi 95% adalah 1.73 (t-hitung = 3.55 t-tabel = 1.73). Hipotesis yang diajukan diterima kebenarannya. Artinya terdapat hubungan antara power otot tungkai dan kecepatan renang gaya bebas pada mahasiswa Penjaskesrek FKIP Unsyiah angkatan 2011.Kata kunci:  power otot tungkai, kecepatan renang gaya bebas
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Subhan Subhan; Fifi Nurafifah Ibrahim
YUME : Journal of Management Vol 4, No 1 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i1.1017

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh pengetahuan wajib pajak, kesadaran wajib pajak dan pelayanan fiskus terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Makassar Selatan. Model analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Adapun pengambilan sampel yang dilakukan dengan metode accidental sampling yaitu teknik pengambilan sampel dengan memilih siapa yang kebetulan ad/dijumpai di tempat penelitian. Berdasarkan hasil analisis data menunjukkan bahwa hasil uji hipotesis secara parsial (t-test) membuktikan bahwa variabel pengetahuan wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi, Kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi dan pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi Kata Kunci: Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Pelayanan Fiskus, Kepatuhan Wajib Pajak. AbstractThis study aims to determine the effect of taxpayer knowledge, taxpayer awareness, and tax service services on individual taxpayer compliance at KPP Pratama Makassar Selatan. The data analysis model used in this study is multiple linear regression analysis. The sampling was done using the accidental sampling method, namely the sampling technique by choosing who happened to be found at the research site. Based on the results of data analysis shows that the results of the partial hypothesis test (t-test) prove that the variable of taxpayer knowledge has a positive and significant effect on individual taxpayer compliance, taxpayer awareness has a positive and significant effect on individual taxpayer compliance and tax service services have a practical positive and significant impact on individual taxpayer compliance. Keywords: Taxpayer Knowledge, Taxpayer Awareness, Fiscus Service, Taxpayer Compliance.
ANALISISKADAR PROTEIN PADA DAGING LOLA (Trochus niloticus. L) BASAH DAN KERING Subhan Subhan
BIOSEL (Biology Science and Education): Jurnal Penelitian Science dan Pendidikan Vol 3, No 2 (2014): BIOSEL (Biology Science and Education): Jurnal Penelitian Science dan Pendidikan
Publisher : INSTITUT AGAMA ISLAM NEGERI AMBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.244 KB) | DOI: 10.33477/bs.v3i2.519

Abstract