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Pengaruh Kualitas Pelayanan Islami Terhadap Kepuasan Nasabah Studi Pada Bank Umum Syariah di Provinsi Lampung Sefta Kurniawansyah; Tulus Suryanto; Heni Noviarita
Islamic Economics Journal Vol. 6 No. 2 (2020)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.226 KB) | DOI: 10.21111/iej.v6i2.4732

Abstract

This research aims to analyze the effect of Islamic service quality on customer satisfaction in Islamic banking in Lampung Province. The CARTER dimensions influence on Islamic service quality consists of sharia compliance, assurance, reliability, tangibles, empathy, and responsiveness. In this study, collecting data using a questionnaire was given to 100 samples using regression analysis. The analysis results prove that simultaneously the CARTER dimension has a significant effect on customer satisfaction. In contrast, reliability, sharia compliance, and responsiveness partially significantly affect customer satisfaction in Islamic banking in Lampung Province. Meanwhile, assurance, tangibles, and empathy do not considerably affect customer satisfaction in Islamic banking in Lampung Province.Based on the value of Adjusted R Square, the magnitude of the influence of Islamic service quality using the CARTER dimension on customer satisfaction in sharia banking in Lampung Province is 73.8%, so simultaneously, the CARTER dimension affects the quality of Islamic services. Therefore, to maintain and improve this quality, the quality of Islamic banking must be further enhanced through the dimensions of assurance and empathy, namely the bank's ability to give sincere attention and individual or personal care to its customers, as well as commitment and certainty of customer satisfaction, such as showing easy procedures, good bank reputation, the number of front liners, security, and facilities and infrastructure provided is even better.
The Role of E-Commerce Tax on Indonesian State Revenue During the Covid-19 Pandemic in Islamic Economic Perspective Ria Atika; Tulus Suryanto
ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 13, No 1 (2022)
Publisher : Universitas Islam Negeri Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/ijei.v13i1.356

Abstract

The Covid-19 pandemic is changing economic trends at this time. E-commerce grew rapidly in recent years and has become more intense due to the Covid-19 pandemic. E-Commerce Tax provides solutions in the midst of the Covid-19 pandemic. The purpose of this writing is to illustrate the role of the E-commerce Tax on Indonesia's State Revenue during the Covid-19 pandemic in an Islamic Economic Perspective. The method used is descriptive qualitative research with secondary data sources and documentation data collection methods. Based on an analysis of data obtained from journals, books, and the internet in the form of company records or documentation, government documentation or government publications, industry analysis by media, websites and others, it was found that E-commerce Tax has a role in Indonesia's state revenues by increasing state tax revenues during the Covid-19 pandemic. In the Islamic Economic Perspective the tax set in e-commerce is in accordance with Islamic teachings, because it is set on the basis of achieving justice between conventional business actors and also online business actors. 
Double Taxation Avoidance Agreement (Tax Treaty) Against International Transactions According to the Islamic Economic Perspective Firqotus Sa'idah; Tulus Suryanto
ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 14, No 1 (2023)
Publisher : Universitas Islam Negeri Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/ijei.v14i1.357

Abstract

Holding a Double Taxation Avoidance Agreement (P3B) or a Tax treaty is to avoid double taxation. The presence or absence of this tax treaty greatly affects investors’ profits in international trade transactions. International transactions are needed by every country because with international transactions a country will have the opportunity to increase its economic growth. Through this international trade, a country will have the ability to expand its consumption possibilities. In the agreement, the avoidance of double taxation must also meet the principles that apply in taxes and must also meet the principles of Islamic economics and the conditions of tax collection according to Islamic principles. The purpose of this research is the analysis of double taxation avoidance agreements in international transactions according to the perspective of Islamic economics. In this research, the researcher uses the type of library research. The data collection method is in the form of documentation. The documentation that the author does is looking for documents or data that the author considers important to be taken, in the form of newspaper/magazine articles, journals, libraries, brochures, the internet, and books. This study concluded that the taxation method as part of the method in increasing state revenue administratively must be viewed as a universal method that should not be diverted towards favoring a particular person or entity. Simply, double taxation has unfair treatment because there are still unilateral methods that do not provide justice for citizens who have dual citizenship. The principle of justice is an important pillar in Islamic economics.
Dampak Dana Desa Terhadap Kemiskinan Dengan Pendekatan Indikator Sustainable Development Goals (SDGs) : Tinjauan Ekonomi Islam Khavid Normasyhuri; Tulus Suryanto; Riza Prayoga
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.589

Abstract

Poverty is a major problem, especially in various regions. In the pillar program rolled out by the United Nations, poverty is the main material for discussion and the subject to be resolved in the sustainable development program or SDGs. Poverty is still a very heavy burden and an endless problem for Tempel Rejo Village, which is part of the Pesawaran Regency. The government realizes programs to eradicate poverty through village funds. The Village Fund is utilized in the implementation of the establishment of BUMDes as a place and forum where its activities are able to increase community income. Researchers try to study to see how much influence village funds have on poverty in Tempel Rejo Village for the 2015-2020 period based on an Islamic economic perspective. This research is included in quantitative with associative properties. The data used are in the form of secondary data from BPS and the Tempel Rejo Village Report. The statistical tool used is SPSS 21. The test used is the T-Test and R2-Test to see how much village funds affect the poverty of Tempel Rejo Village for the 2015-2020 period. The results in this study found the fact that village funds had a major influence on poverty that occurred in Tempel Village for the 2015-2020 period with a numerical value of 72%. The Tempel Rejo Village Fund, one of which is used for the program for the establishment of BUMDEs which is named BUMDEs Sumber Rejeki and currently BUMDes Sumber Rejeki, Tempel Rejo Village continues to grow and of course has a business in the economic field both in terms of savings and loan businesses, in terms of agricultural businesses and starting penetrated into the business sector in the field of animal husbandry. BUMDes have certainly opened the way and the opportunity to direct society to be more useful and this is stated in the Qur'an that if our intention is to work for worship then Allah will bestow and elevate our status. Keywords: Village Fund, Poverty, SDGs and Islamic Economy
PEMBERDAYAAN EKONOMI KREATIF BERBAHAN DASAR ROTAN DAN TEMPURUNG KELAPA Lis Yulitasari; Tulus Suryanto; Syamsul Hilal
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.770

Abstract

This community service activity focuses on "Empowering a Creative Economy Made from Rattan and Coconut Shell as an Effort to Support the Family Economy" in rural areas. This program aims to improve the economic welfare of families by utilizing local resources. Program steps include skills training, product planning, raw material procurement, production, marketing and business management. The program results include creative products such as baskets made from rattan and vegetable ladles made from coconut shells. The impacts include increasing family income, product diversification, community empowerment, use of local raw materials, increasing social welfare, and market development. Overall, this program proves that creative economic empowerment initiatives can be an effective solution for improving the economy of rural families while supporting environmental preservation and social welfare. These findings have positive implications for developing similar programs in other rural areas
PEMBERDAYAAN IBU RUMAH TANGGA DALAM MENCIPTAKAN PRODUK EKONOMI KREATIF Mutiara Eka Putri; Tulus Suryanto; Hanif Hanif
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.771

Abstract

This community service aims to empower homemakers to create creative economic products like date-flavored tomatoes. It is hoped that this creative economy product can improve welfare and increase the economic empowerment of families, especially homemakers. The research methods include surveys, training, mentoring, and product development. The active participation of homemakers in every stage of the research is the key to achieving the goal of empowering the creative economy. The research results show that through intensive training and mentoring, homemakers can create creative economic products in the form of date-flavored tomatoes with high selling value. This product can be sold locally and in broader markets, increasing family income and expanding employment opportunities for homemakers. Empowering homemakers in creating creative economic products in the form of date-flavored tomatoes is an effective strategy for increasing the community's economic potential inclusively, increasing family economic independence, and encouraging the development of local products with high added value
The Effect of Total Asset Turnover and Return on Assets on Company Profit Growth (Study of Mining Companies Listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2022 Periode Iis Rahmawati; Dinda Fali Rifan; Tulus Suryanto; Raizky Rienaldy Pramasha
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4971

Abstract

This research aims to examine the influence of Total Asset Turnover and Return On Assets on company profit growth in mining companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2022 period. The method used in this research is a quantitative approach. The sampling technique used purposive sampling with a total sample of 11 companies. The data analysis used is multiple linear regression with software analysis tools Eviews 12 . The results of this research show that the Total Asset Turnover variable does not influence Profit Growth. The Return On Asset variable influences Profit Growth. The faster the asset turnover rate, the greater the net profit generated. The higher the Return On Assets , the greater the profit generated by the company. Simultaneously shows that Total Asset Turnover and Return On Assets influence profit growth , the combination of increasing Total Asset Turnover and Return On Assets will increase profit growth significantly.
Pengaruh Kontribusi Konformitas Peer Group dan Pemanfaatan Fitur Live Streaming sebagai Media Marketing dalam Melakukan Consumer Purchasing Decisions pada E-Commerce Shopee dalam Perspektif Bisnis Islam Dita Eka Oktaviani; Tulus Suryanto; Nurhayati Nurhayati
JURNAL RISET MANAJEMEN (JURMA) Vol 2 No 3 (2024): September : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v2i3.2262

Abstract

This research is motivated by technological advances in the digital era that continue to grow. The rise of e-commerce in Indonesia has also caused business actors and MSMEs to migrate offline sales and marketing systems to online systems. This research uses quantitative methods. The population in the study was shopee e-commerce users. The sample used was purposive sampling, with 100 respondents determined using the lemeshow formula. The results showed that peer group conformity (X1) had a positive and significant effect on consumer purchasing decisions (Y) in shopee e-commerce. The live streaming feature variable (X2) has a positive and significant effect on consumer purchasing decisions (Y) in shopee e-commerce. The results showed that peer group conformity (X1) and live streaming features (X2) had a positive and significant effect on consumer purchasing decisions (Y) in shopee e-commerce. In the view of Islam, when making purchasing decisions, you should not accept the news conveyed by someone directly but check the truth first. Muslim traders in carrying out online buying and selling must comply with the provisions of the DSN-MUI Fatwa when making sales there is no element of tadlis.
TANTANGAN AUDIT SYARIAH DI ASIA TENGGARA : STUDI PERBANDINGAN INDONESIA DAN MALAYSIA SARI, YESSI AVITA; Suryanto, Tulus
Jurnal Pendidikan Akuntansi Indonesia Vol. 22 No. 1 (2024): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v22i1.68208

Abstract

Penelitian ini mengeksplorasi tantangan dalam implementasi audit syariah di Indonesia dan Malaysia. Alasan memilih kedua negara dikarenakan bagian dari anggota Organisation of Islamic Cooperation (OIC) sebagai bagian integral dari pertumbuhan luar biasa industri keuangan syariah di Asia Tenggara. Faktor kunci yang menjadi hambatan melibatkan kerangka kerja, ruang lingkup audit, kualifikasi auditor, dan isu independensi. Ditemukan bahwa kurangnya pemahaman auditor syariah, ketidakseimbangan kualifikasi, dan kekurangan sumber daya manusia berkualitas menjadi tantangan utama. Meskipun prinsip-prinsip Islam menekankan keadilan dan kejujuran, tantangan dalam ruang lingkup audit syariah masih ada. Metode penelitian kualitatif digunakan untuk mendapatkan wawasan mendalam dengan pendekatan komparatif yang digunakan untuk membandingkan dua negara yaitu Indonesia dan Malaysia. Hasil penelitian menyoroti perlunya peningkatan jumlah SDM kompeten yang terintegrasi antara pengetahuan umum, syariah, dan pemahaman bisnis. Simpulan menekankan pentingnya auditor syariah yang kompeten untuk memastikan kepatuhan dan mengurangi risiko. Rekomendasi melibatkan upaya peningkatan pemahaman auditor, sertifikasi yang lebih komprehensif, dan pengembangan kerangka audit syariah yang lebih terstruktur. Implikasinya adalah memberikan landasan untuk meningkatkan kualitas audit syariah di tingkat nasional dan internasional.Kata kunci: Tantangan, Audit Syariah, Indonesia dan Malaysia
Studi Komparasi Tantangan Pelaksanaan Audit di Nigeria dan China Yulitasari, Lis; Suryanto, Tulus
Jurnal Akuntansi Vol 12 No 2 (2024): AKUNESA (Januari 2024)
Publisher : Universitas Negeri Surabaya

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

Abstract

Audit merupakan instrumen kritis dalam memastikan transparansi dan integritas keuangan yang dalam pelaksanaannya dihadapkan pada berbagai hambatan yang perlu dipahami untuk meningkatkan efektivitasnya. Penelitian ini bertujuan untuk melakukan studi komparatif terhadap tantangan pelaksanaan audit di Nigeria dan China. Metode penelitian ini menggunakan pendekatan deskiptif dan komparatif dengan mengkaji berbagai literatur dan penelitian terdahulu. Hasil penelitian ini menunjukkan bahwa tantangan pelaksanaan audit di Nigeria yaitu ketidakpastian regulasi yang sering berubah, masalah korupsi yang signifikan, kurangnya transparansi dalam penyediaan informasi keuangan, keterbatasan infrastruktur dan teknologi, serta kurangnya sumber daya manusia yang berkualitas. Faktor-faktor ekonomi yang tidak stabil, perbedaan budaya, dan kurangnya kesadaran akan standar audit juga menjadi hambatan. Sementara itu, di China, ketidakpastian hukum dan regulasi yang berubah-ubah, kurangnya transparansi dalam pelaporan keuangan perusahaan, serta kontrol pemerintah yang dapat memengaruhi independensi auditor. Perbedaan budaya, bahasa, dan standar akuntansi juga menjadi hambatan, sementara fluktuasi ekonomi menambah risiko penilaian nilai aset dan kewajiban. Penelitian ini diharapkan dapat memberikan rekomendasi dan solusi yang dapat meningkatkan efisiensi dan kualitas audit di Nigeria dan China, serta memberikan wawasan penting bagi praktisi, pembuat kebijakan, dan akademisi di bidang ini.
Co-Authors Abdul Hadi1, Abdul Razak Abdul Rahmat Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi Abdul Razak Abdul Hadi, Abdul Razak Abidin Abidin Ahmad Hazas Syarif Ahmad Yusup, Ahmad Ahmad, Roslizawati Ali Mustofa Amanatun Nisfah Nurun Nikmah Andri Andri Apun Syaripudi ARIF KURNIAWAN Aripin Aslam, Mohd Mizan Aslam, Mohd Mizan bin Mohammad Bahrudin, Moh. Bambang Suryanto Basrowi Basrowi Basrowi Basrowi Basrowi Basrowi Buono, Kulup Bina Citra Etika Dinda Fali Rifan Dinda Utami Dita Eka Oktaviani Drs. Effendi, M.Hum Dwitami, Yuska Supra Eddy Yap Tat Hiung Erike Anggraeni Erike Anggraini Erike Anggraini Fadhilah, Kharisma Nurul Faridzi, Muhammad Aldi Fauzi Fauzi Febrian Maulana Putra, Febrian Maulana Firqotus Sa'idah ghina Ulfa Saefurrahman Hanif Hanif Hanif Hanif Hanif Heni Noviarita Iis Rahmawati Indahsari, Leny Juhary Ali Juhary Ali Juhary Ali Juhary Ali Kharisma Nurul Fadhilah Khavid Normasyhuri Khumaidi Ja’far Koderi Kulup Bina Buono Larasati, Ayuning Lestari, Atikah Ayu Lis Yulitasari M. Nasor, M. Mahfud, Aziz Hanif Melgasari, Diny Moh Bahrudin Mohd Mizan bin Mohammad Aslam Muhammad Aldi Faridzi Muhammad Haseeb Muhammad Iqbal Muhammad Iqbal Fasa Muhammad Nasor Muhammad Nasor, Muhammad Munawar, Agus Mutiara Eka Putri Mutiara Eka Putri Nira Hariyatie Hartani Nurhayati Nurhayati Nurwijayanti Pertiwi Utami Pertiwi Utami Pertiwi Utami Puspita, Sari Maylina Rahmawati, Iis Raizky Rienaldy Pramasha Ria Atika Riza Prayoga Ronia Eka Wulandari Ruslan Abdul Ghofur Saefurrahman, ghina Ulfa Salma, Aulia Mutiara SARI, YESSI AVITA Sefta Kurniawansyah Singagerda, Faurani Santi Siti Arifah Siti Patimah Sudjana, Jesscia Christina Surono surono Surono Surono Surono Surono Syafrimen Syafril Syamsul Hilal Syamsul Hilal Syarif, Hazas Tat Hiung, Eddy Yap Tat Hiung, Eddy Yap Umi Khulsum Utami, pertiwi Wiwin Yustina Wulandari, Ronia Eka Yuli Astuti Yuli Astuti Yulistia Devi Yulistia Devi Yunika, Cindy Putri