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Ziswaf Role in the Formation of Justice of the Muslim Redistributive Nurlailiyah Aidatus Sholihah; Fikry Ramadhan Suhendar
International Journal of Nusantara Islam Vol 9, No 1 (2021): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v9i1.11768

Ownership in Islam is essentially belongs to God and man is merely a surrogate recipient of Him. Everything that God entrusted to man should be put to good use in order to create a justice that is the core of Maqasid ash-Shari'ah. To create the justice, Islam requires that every Muslim who is able to issue a charity. With the obligation to pay zakat is expected to reduce the inequities that exist in society. In the economic field, the Muslim economists have different models related to the role of zakat to achieve justice. This article aims to explain some of the models as expressed by Chapra, Choudury and other economists. The method used in this paper is a descriptive analytical method, where the authors will describe the models offered by economists for analysis to obtain the proper model as a solution if it can be applied in Indonesia. Data obtained by the literature search, which the authors seek the literature relating to the charity as well as the opinions of economists in overcoming injustice in society. According to Chapra there are four aspects to realize maqashid mutually reinforcing and can give effect to the allocation and distribution of existing resources. in which authors seek the literature relating to the charity as well as the opinions of economists in overcoming injustice in society. According to Chapra there are four aspects to realize maqashid mutually reinforcing and can give effect to the allocation and distribution of existing resources. in which authors seek the literature relating to the charity as well as the opinions of economists in overcoming injustice in society. According to Chapra there are four aspects to realize maqashid mutually reinforcing and can give effect to the allocation and distribution of existing resources.

Financial Policies Supporting Acceleration of Sustainable Economic and Fiscal Growth in Indonesia Fikry Ramadhan Suhendar; Nurlailiyah Aidatus Sholihah
Ijtimā`iyya: Journal of Muslim Society Research Vol 5 No 2 (2020)
Publisher : Postgraduate Program, State Institute on Islamic Studies Purwokerto

This paper explores the fiscal policy of a country, as well as the policies that influence the economic growth of a country, since the course of government decision-making would be decided by fiscal policy and government expenditure. A research that uses a qualitative descriptive approach and thus a large literature is required to provide information to the government in order to ensure that the government can avoid delaying market prices. Community security can be accomplished when rates can be set by the government. In addition to fiscal policy that can preserve equilibrium, fiscal policy can have an effect on country's economic development and can establish social justice for all societies, followed by fiscal policy in a country through taxes and other responsibilities in Islam such as Zakat. Waqf, as philanthropy, may also help the government's efforts to raise government revenue and is sponsored by top management in the public financial sector, with the expectation that macro and micro businesses may develop in a country.

Konsep Akad Dalam Lingkup Ekonomi Syariah Sholihah, Nurlailiyah Aidatus; Suhendar, Fikry Ramadhan
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Tujuan dari penelitian ini adalah untuk menganalisa konsep akad dalam Islam. Akad merupakan titik tolak yang menjadi pegangan dalam melaksanakan perjanjian yang disepakati. Para pihak yang melakukan akad harus mengetahui segala sesuatu yang berkaitan dengan akad. Metode yang digunakan dalam penelitian ini adalah deskriptif analitis yaitu penelitian yang menggambarkan konsep- konsep akad menurut para ulama fiqh untuk kemudian dianalisis terkait penerapannya pada akad-akad yang berlaku dalam lingkup ekonomi syariah. Data yang diperoleh dalam tulisan ini berdasarkan studi kepustakaan. Terdapat perbedaan pendapat diantara ulama diantaranya terkait rukun akad, menurut hanafiyah rukun akad hanya satu yaitu shighat akad sedangkan menurut jumhur ulama rukun akad meliputi shighat akad, kedua belah pihak yang melakukan akad serta obyek akad. Dalam Kompilasi Hukum Ekonomi Syariah ketentuan mengenai rukun akad cenderung mengikuti pendapat jumhur. Hal ini dapat dilihat sebagaimana dalam BAB III KHES yang menentukan bahwa rukun adalah pihak-pihak yang berakad, obyek akad, tujuan pokok akad dan adanya kesepakatan.

CORPORATE INCOME TAX RATES BEFORE AND DURING THE COVID-19 PANDEMIC BASED ON FINANCIAL PERFORMANCE IN (Case Study at PT. Kalbe Farma TBK ) Tarinih Tarinih; Fikry Ramadan Suhendar; Ghefira Nur Fatimah
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

PT Kalbe Farma Tbk is an Indonesia-based company primarily engaged in the production of health and nutritional and pharmaceutical products. Its business is classified into four segments: prescription drugs, health products, nutritional products and distribution and logistics, During the Covid 19 Pandemic. PT..Kalbe Farma Tbk, one of the companies that is still earning revenue despite a declineThis study aims to determine the calculation of corporate income tax rates before and during the pandemic and to determine the effect of changes in corporate income tax rates on the financial performance of PT Kalbe Farma Tbk. The research method is to use descriptive qualitative methods comparative, this type of research uses case studies. The sample for this research is the financial statements for the 2019 and 2020 periods of PT Kalbe Farma Tbk. The type of data used is secondary data, library data as material for testing and analyzing financial performance before and after the Covid 19 pandemic. The results of the analysis show that the calculation of income tax expense incurred or paid is smaller during the pandemic, namely in 2020, due to changes in tax rates according to with government regulation No 30 of 2020 concerning reducing income tax rates for domestic corporate taxpayers in the form of public companies. In 2019 (before the pandemic) PT Kalbe Farma Tbk was subject to a corporate tax rate of 25%, while in 2020 (during the pandemic) it was subject to a corporate tax rate of 22% and received a 3% reduction to 19%. The results of the study of changes in tax rates on the financial performance of PT Kalbe Farma Tbk in ROA decreased by 0.11% and DER decreased by 2.15%, while ROE increased by 0.13% and NPM increased by 0.9%. in the period after the change in the corporate income tax rate.

Ziswaf Role in the Formation of Justice of the Muslim Redistributive Nurlailiyah Aidatus Sholihah; Fikry Ramadhan Suhendar
International Journal of Nusantara Islam Vol 9, No 1 (2021): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v9i1.11768

Ownership in Islam is essentially belongs to God and man is merely a surrogate recipient of Him. Everything that God entrusted to man should be put to good use in order to create a justice that is the core of Maqasid ash-Shari'ah. To create the justice, Islam requires that every Muslim who is able to issue a charity. With the obligation to pay zakat is expected to reduce the inequities that exist in society. In the economic field, the Muslim economists have different models related to the role of zakat to achieve justice. This article aims to explain some of the models as expressed by Chapra, Choudury and other economists. The method used in this paper is a descriptive analytical method, where the authors will describe the models offered by economists for analysis to obtain the proper model as a solution if it can be applied in Indonesia. Data obtained by the literature search, which the authors seek the literature relating to the charity as well as the opinions of economists in overcoming injustice in society. According to Chapra there are four aspects to realize maqashid mutually reinforcing and can give effect to the allocation and distribution of existing resources. in which authors seek the literature relating to the charity as well as the opinions of economists in overcoming injustice in society. According to Chapra there are four aspects to realize maqashid mutually reinforcing and can give effect to the allocation and distribution of existing resources. in which authors seek the literature relating to the charity as well as the opinions of economists in overcoming injustice in society. According to Chapra there are four aspects to realize maqashid mutually reinforcing and can give effect to the allocation and distribution of existing resources.

Akad Wakalah bil Ujroh sebagai Solusi Transaksi Bisnis di Era Digital Nurlailiyah Aidatus Sholihah; Fikry Ramadhan Suhendar; Caswati Caswati
International Conference on Islamic Economic (ICIE) Vol 2 No 2 (2023): October
Publisher : Sekolah Tinggi Ilmu Bahasa Arab Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/icie.v2i2.266

This article aims to analyze the urgency of the wakalah bil ujroh contract in business transactions in the digital era. The research method in this article uses a qualitative method with literature study as the approach. The data source is in the form of library publications. The type of data is in the form of written narratives or documents contained in publication sources. Data collection techniques are carried out by tracking the sources of these publications. The data analysis technique is descriptive. Based on the research conducted, it was found that the wakalah bil ujroh contract can be one of the contracts used in business transactions in the digital era. This is because the use of the contract can prevent business transactions from elements that contain usury and garar. Wakalah bil ujroh contract is a representative contract made by a person to another person to carry out an action or transaction accompanied by a reward for the action or transaction. Based on this understanding, rewards that are included with payments for a transaction or reward for a need are allowed in Islamic economics and are not included as riba but as wages or ujroh.

Dampak Penerapan Budaya Organisasi Dan Sistem Kompensasi Serta Pengaruhnya Terhadap Kinerja Karyawan Dengan Dimediasi Kepuasan Kerja Jarkasih, Jarkasih; Suhendar, Fikry Ramadhan
Jurnal Ekonomi dan Bisnis Vol 4 No 2 (2024): Jurnal Ekonomi dan Bisnis
Publisher : LPPM STIE Bisnis Internasional Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56145/jurnalekonomidanbisnis.v4i2.284

Penerapan budaya organisasi dalam suatu organisasi terkadang setengah hati, padahal penerapannya dapat berdampak positif terhadap keberlangsungan organisasi itu sendiri. Di sisi lain, sistem kompensasi yang diterapkan oleh perusahaan harus mendekati kepuasan bagi kedua belah pihak, yaitu karyawan dan perusahaan itu sendiri. Hal lain yang tidak kalah penting adalah kepuasan kerja karyawan yang dapat meningkatkan semangat dan produktivitas. Melalui penerapan budaya organisasi dan sistem kompensasi yang berdampak pada kepuasan kerja, diharapkan dapat meningkatkan kinerja karyawan. Peneliti mencoba mencari pengaruh penerapan budaya organisasi di perusahaan dan sistem kompensasi yang dijalankan oleh perusahaan terhadap kepuasan kerja, kemudian mencoba mencari pengaruh antara kepuasan kerja dan kinerja karyawan. Objek dalam penelitian ini adalah karyawan PT. Brilliant Innovation Gemilang Jakarta, sementara metode penelitian yang dipilih oleh peneliti adalah metode kuantitatif. Kesimpulan dari penelitian ini menunjukkan bahwa terdapat pengaruh antara budaya organisasi dan kompensasi terhadap kepuasan kerja baik secara parsial maupun simultan. Dalam beberapa kasus, kompensasi tidak berpengaruh terhadap kinerja karyawan, sementara budaya perusahaan memang berpengaruh terhadap kinerja karyawan. Namun, budaya perusahaan dan kompensasi secara bersamaan memengaruhi kinerja karyawan. Selanjutnya, terdapat pengaruh antara kepuasan kerja dan kinerja karyawan. Hasil penelitian ini kemudian dibandingkan dengan hasil penelitian sebelumnya.

Opportunities and challenges halal tourism in Indonesia in the era of human-centered technology (society 5.0) Suhendar, Fikry Ramadhan; Sholihah, Nurlailiyah Aidatus
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244737

Indonesia, as a Muslim-majority country, has great potential in developing halal tourism that meets the needs and preferences of Muslim travelers. However, in its implementation, the sector faces various challenges. Along with the emergence of Society 5.0, which focuses on technology that empowers humans, the challenges and opportunities in the development of halal tourism are also increasingly complex. Society 5.0 aims to answer and address social issues that arise along with the industrial revolution 4.0, by placing humans at the center of innovation. This study aims to analyze the opportunities and challenges faced by halal tourism in the Society 5.0 era. The research method used is a qualitative method with written data collection techniques through literature studies. After the data is collected, it is then analyzed descriptively to produce research findings. The results showed that halal tourism in the Society 5.0 era has good opportunities thanks to the role of technology in improving access to information, personalization of tourist experiences, operational efficiency, and the development of innovative halal tourism products. However, major challenges are still faced related to standardization, infrastructure quality, human resource quality, global competition, and cybersecurity risks. Overcoming these challenges requires a collaborative strategy between the government and the private sector, utilization of technology for efficiency and safety, improving the quality of human resources, and more intensive promotion in both domestic and international markets. With the implementation of this strategy, Indonesia's halal tourism sector can develop optimally, strengthen the country's economy, and meet global market demand.

Work Discipline And Organizational Citizenship Behavior Suhendar, Fikry Ramadhan; Komariyah, Imas; Sirajudin, Husni A.
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5828

In the BPAKD West Java Province, this study intends to investigate the impact of organizational commitment and self-efficacy toward organizational citizenship behavior. This study employs a sample of 49 respondents using a quantitative methodology. Purposive sampling was the sample method employed in this study. In the meantime, SPSS 25 software is used for the analysis technique, which employs multiple linear regression analysis along with instrument, model, and hypothesis testing. The findings of this research demonstrate that while self-efficacy has no discernible impact on corporate citizenship behavior, organizational commitment does. Keywoard: Organizational Commitment, Organizational Citizenhsip Behavior

Comparison of Fundamental Analysis of PT Sharia Shares. Indofood Sukses Makmur Tbk (INDF) & PT. Mayora Indah Tbk (MYOR) in 2022 as an investment decision Nurkhosiah, Siti; Suhendar, Fikry Ramadhan
Ta'amul: Journal of Islamic Economics Vol. 3 No. 1 (2024): May
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/taamul.v3i1.201

Investment is an alternative for an investor, a company to develop its business, while for a company getting additional new capital from investors which the company uses is basically aimed at developing the company's operations. However, investors must carefully choose a company as a place to gain profits, so this research aims to determine the level of financial health of a company in operational activities as one of the foundations for an investor to make investment decisions. An investor needs to carry out risk management in investing to minimize losses that will impact the company's performance. There are various kinds of investments that can be made by companies or individuals, starting from Sukuk, SBSN, SUN, and so on. This research uses empirical qualitative methods with company fundamental analysis, namely by using secondary data from the financial reports of PT. Indofood Sukses Makmur Tbk (INDF) & PT. Mayora Indah Tbk (MYOR) in 2022 by analyzing financial reports with fundamental analysis of shares. the Sharia. This fundamental analysis uses ROE, ROA, PER, DER, PBV, NPM, GPM and ROI calculations to measure how a company has optimal operational performance for long-term investment activities. The results of this research inform that the performance of the Company PT. Mayora Indah Tbk is better than the performance of PT. Indofood Sukses Makmur Tbk in 2022 when viewed from the financial report with fundamental analysis. Both companies can be categorized as good if seen from their financial reports, only that PT. Mayora Indah Tbk is superior to PT. Indofood Sukses Makmur Tbk so that it can provide information for investors in developing their business.

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