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All Journal Sahid Development Journal: Jurnal Pengabdian Kepada Masyarakat Perbankan Syariah Sahid Banking Journal Sahid Business Journal: Jurnal Penelitian Manajemen Bisnis Syariah: Program Studi Manajemen Bisnis Syariah Sahid Empowerment Journal: Jurnal Pengabdian Kepada Masyarakat Manajemen Bisnis Syariah
Rully Trihantana
Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Sahid Bogor
Religion Economics, Econometrics & Finance Education Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERWUJUDNYA PEMBAYARAN ZAKAT SEBAGAI PENGURANG PAJAK PENGHASILAN (STUDI DI MASYARAKAT KECAMATAN PAMIJAHAN DAN KECAMATAN CIBUNGBULANG, KABUPATEN BOGOR) Citra Praditya Rahayu; Rully Trihantana; Ermi Suryani
SAHID BUSINESS JOURNAL Vol 2 No 01 (2022): Oktober 2022
Publisher : Jurnal Penelitian Manajemen Bisnis Syariah: Program Studi Manajemen Bisnis Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56406/sahidbusinessjournal.v2i01.75

Abstract

The purpose of this study is to identify and analyze the factors that influence the realization of zakat payments as a deduction from income tax. This research was conducted on taxpayers in Pamijahan District and Cibungbulang District, Bogor Regency, by taking a random sample, using a questionnaire as a data collection tool. This study found that there were six dominant factors that influenced the realization of zakat payments as a deduction from income tax, especially for the people of Pamijahan District and Cibungbulang District, Bogor Regency. The six factors are the Organizational Factor with a contribution of 33.611%, the Appreciation Factor with a contribution of 11.684%, the Faith Factor with a contribution of 7.586%, the Satisfaction Factor with a contribution of 6.261%, the Altruism Factor with a contribution of 6.078% and the Concern Factor with a contribution of 5.556. The total of the six percentage of variance or the contribution of each factor has a value of 70.776%, which means that these factors as a whole can answer the factors that influence the realization of zakat payments as a deduction for income tax, especially the people of Pamijahan District and Cibungbulang District, Bogor Regency. And the remaining 29.224% is considered to have no effect on the realization of zakat payments as a deduction from income tax, especially for the people of Pamijahan District and Cibungbulang District, Bogor Regency
PERSEPSI DAN PERILAKU MASYARAKAT TERHADAP PRODUK HALAL KOSMETIK WARDAH DI KECAMATAN LEUWILIANG DAN KECAMATAN LEUWISADENG, KABUPATEN BOGOR Siti Fauziah; Rully Trihantana; Bayu Purnama Putra
SAHID BUSINESS JOURNAL Vol 2 No 01 (2022): Oktober 2022
Publisher : Jurnal Penelitian Manajemen Bisnis Syariah: Program Studi Manajemen Bisnis Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56406/sahidbusinessjournal.v2i01.79

Abstract

This study aims to determine the influence, and the relationship between people's perceptions and behavior towards Wardah's halal cosmetic products in Leuwiliang and Leuwisadeng Districts, Bogor Regency. This research is a quantitative research. The population in this study were users of wardah cosmetic products in Leuwiliang and Leuwisadeng Districts, Bogor Regency. Sampling using purposive random sampling technique. Data analysis techniques using descriptive analysis and inference analysis. The steps to prove the hypothesis in this study used multiple linear regression analysis, Simultaneous (F Statistical Test), Partial (t Statistical Test) and Chi Square Test. Based on the results of this study, people's perceptions and behavior simultaneously have a significant effect on Wardah's halal cosmetic products in Leuwiliang District and Leuwisadeng District, Bogor Regency. In addition, that between gender, age, use of more than one product, has nothing to do with people's perceptions and behavior towards Wardah's halal cosmetic products.
ANALISIS MANAJEMEN SYARIAH DALAM PENGELOLAAN PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN OLEH KELUARGA DI CV SANTOSA Fika Fitria Fitria Ningsih; Rully Trihantana; Ria Kusumaningrum
SAHID BUSINESS JOURNAL Vol 2 No 01 (2022): Oktober 2022
Publisher : Jurnal Penelitian Manajemen Bisnis Syariah: Program Studi Manajemen Bisnis Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56406/sahidbusinessjournal.v2i01.83

Abstract

One of the businesses that is growing rapidly and has become one of the prominent businesses in Indonesia is the family business. CV Santosa, which is the object of this research, is a family business domiciled in Jakarta and owned by a non-Muslim family. There is a uniqueness in family companies where the majority of share ownership and management of the company are managed and owned directly by the family. In addition, the company has prioritized tolerance for Muslim employees. By allowing employees to wear headscarves, perform prayers, and provide a prayer room. However, in managing a company, a professional management system is needed, this can be applied to the principles of Good Corporate Governance which become a guideline for good corporate governance, including the principles of Transparency, Accountability, Responsibility, Independence, and Fairness. Islam has a more complete concept, with the concepts of akhlakul karimah and piety to Allah Subhanahu Wa Ta'ala which are the basic beliefs to avoid practices that break the law and are dishonest in accepting the Trust. This study aims to analyze sharia management practices of company management with a family ownership structure so that the company can be sustainable. The type of method used in this research is descriptive qualitative. The results in this study show that the two most important values ​​that are in line as the basis for realizing ethical corporate governance at CV Santosa are the values ​​of 'adl (justice) and the values ​​of nubuwwah (prophecy) where the Prophet Muhammad Sholallahu Alaihi Wassalam has a great nature. namely: sidiq (behaving honestly and correctly), amanah (trustworthy & responsible), tabligh (delivering and being open/transparent) and fathonah (smart). That in business the level of fairness, honesty, responsibility, transparency is very important.
Co-Authors Abdul Bayu Purnama Putra Citra Praditya Rahayu Eri Ariyanto Ermi Suryani Fika Fitria Fitria Ningsih Gilang Pratama Nugraha Hinka Lutfiah Ika Santika Jamaludin Miftakhul Anwar Mohamad Kharis Mubarok Mohammad Sutriansyah Muhammad Alvin Ridallah Nanda Suganda Naura Tanzilia Mumtazah Neneng Nurhasanah Puloh Putri Mey Dina Rafiduddin Ria Kusumaningrum Setiawan Bima Prasetya Siti Fauziah Siti Halimatussa’diyah Siti Yansi Apriyanti Teguh Imanudin Tiar Cipta Prasetia Wahyu Irhamna Zaenudin