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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
Ermi Suryani
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
ANALISIS PERBANDINGAN PENGHIMPUNAN DAN PENYALURAN ZAKAT MASA PANDEMI COVID-19 (STUDI DI BADAN AMIL ZAKAT NASIONAL KOTA DAN KABUPATEN BOGOR) Muhamad Rizal Gunawan; Ermi Suryani; Susi Melinasari
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.v2i01.76

Abstract

The National Amil Zakat Agency (BAZNAS) in Bogor is found in each Bogor City and Regency. However, people are still not familiar with BAZNAS, moreover they have a routine of setting aside their zakat at BAZNAS. Currently, the impact of the pandemic is still being felt and causing people's income to decline. Because the impact of the pandemic has disrupted activities, including collection and distribution activities to amil zakat institutions everywhere, this is a challenge in itself during this pandemic. These challenges range from updating and adjusting the collection and distribution procedures according to the impact of Covid-19, to BAZNAS in Bogor City or Regency constantly having innovations to improve collection and distribution. Under these circumstances, this research was conducted. The method used in this research is a quantitative method with a comparative approach. Based on the research conducted, in terms of collection comparisons, a Sig value of 0.094 > 0.05 was obtained. Thus Ho is rejected and Hi is accepted. This means that there are differences in the collection of BAZNAS City and Bogor Regency data. Based on the research that was also carried out, in terms of distribution comparison, a Sig value of 0.01> 0.05 was obtained. Thus Ho is accepted and Hi is rejected. This means that there is no difference in the distribution data of BAZNAS Kota and Bogor Regency.
ANALISIS PENGARUH RELIGIUSITAS DAN BUDAYA TERHADAP PEMAHAMAN MASYARAKAT MENGENAI SERTIFIKASI PRODUK HALAL DI KECAMATAN PAMIJAHAN DAN KECAMATAN CIBUNGBULANG, KABUPATEN BOGOR Muhamad Syahrulludin; Ermi Suryani; 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.v2i01.78

Abstract

Information circulating about halal certification for products can change the pattern of purchasing activities of the public, who initially did not really care about products labeled halal to care about the importance of products labeled halal. The purpose of this study was to determine the effect of religiosity and culture on people's understanding of halal product certification. This type of research is quantitative. The analytical method used is multiple linear regression analysis using SPSS version 25. The results of this study indicate that religiosity and culture together have a real and positive influence on people's understanding of halal product certification. This is reflected in research that is located in Pamijahan District and Cibungbulang District, Bogor Regency. Increasing the understanding of religiosity and culture in the community can encourage an increase in the development of understanding of halal product certification in the community.
TINJAUAN SISTEM UPAH BURUH TANI DI KECAMATAN PAMIJAHAN, KABUPATEN BOGOR DALAM PERSPEKTIF HUKUM ISLAM Asep Fahru Ramadhan; Ermi Suryani; Mohamad Kharis Mubarok
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.v2i01.85

Abstract

Payment of wages to agricultural workers in Pamijahan District, Bogor Regency is highly dependent on an oral agreement between the wage earner and the wage earner. The payer in this case is the land owner or his representative. Recipients of wages in this case are agricultural laborers. This study aims to determine the system of implementing agricultural labor wages, as well as knowing the views of Islamic law on the payment of agricultural labor wages in Pamijahan District, Bogor Regency. This study uses a qualitative approach, with a qualitative descriptive research type. The data used in this study were obtained through observation at the research site, direct interviews with relevant sources in Pamijahan District, Bogor Regency, as well as literature studies or document studies. The results of this study indicate that the system of wages for farm workers during the rice harvest in 4 villages in Pamijahan District, Bogor Regency is that for each farm worker, 5 gedeng of grain are received, so 1 gedeng is given as a wage for farm laborers, 4 gedeng is given to the land owner. In addition, farm workers receive food, drink, coffee and cigarettes. The wage system implemented has fulfilled the requirements in Islamic law.
PERLINDUNGAN HAK KEKAYAAN INTELEKTUAL (HKI) USAHA MIKRO KECIL MENENGAH (UMKM) DI KABUPATEN BOGOR DITINJAU DARI SUDUT PANDANG SYARIAH Fitri Aulia; Ermi Suryani; 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.v2i01.86

Abstract

Optimalization of Intellectual Property Rights (HKI) protection for Small and Medium Micro Enterprises (MSMEs) in Bogor Regency is not yet optimal. This can be seen from the large number of plagiarism practices (plagiarism) on MSME products. In addition, there are still many MSMEs that do not know the importance of IPR protection for the continuity of their business. IPR protection is very important for MSMEs to avoid plagiarism. That way, MSMEs can be protected in producing quality products and can compete in the global market. In this way, MSME product brands in Bogor Regency will be more well-known. This study aims to analyze IPR protection for MSMEs, especially in Bogor Regency. In addition, a review was carried out from a sharia point of view. This research is a qualitative research with data collection carried out through observation, interviews, especially with the Department of Trade and Industry of the Bogor Regency Government, with the Industrial Supervisory Section, and document studies. The results of the study show that the efforts of the Trade and Industry Office of the Bogor Regency Government in protecting IPR for MSMEs, are carried out through IPR Socialization and Assistance Process, also guided by the Ministry of Law and Human Rights of the central government or its representatives in West Java Province. No matter what these efforts are, there are always problems with the protection of IPR for MSMEs in Bogor Regency.
Co-Authors Asep Fahru Ramadhan Bayu Purnama Putra Citra Praditya Rahayu Elisa Rahman Eri Ariyanto Fitri Aulia Hinka Lutfiah Jamaludin Konita Oktaviani Lutfiyah Mohamad Kharis Mubarok Mohammad Sutriansyah Muhamad Rizal Gunawan Muhamad Syahrulludin Muhammad Alvin Ridallah Puloh Putri Mey Dina Rifki Imamudin Rully Trihantana Siti Halimatussa’diyah Siti Yansi Apriyanti Susi Melinasari Tiar Cipta Prasetia Trihantana, Rully Tubagus Rifqy Thantawi Wahyu Irhamna