Citra Praditya Rahayu
Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Sahid Bogor

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PENGENALAN MANAJEMEN BISNIS SYARIAH DALAM INDUSTRI KERAJINAN TANGAN DESA CIBITUNG WETAN, KECAMATAN PAMIJAHAN, KABUPATEN BOGOR Rully Trihantana; Ermi Suryani; Citra Praditya Rahayu
SAHID EMPOWERMENT JOURNAL Vol 1 No 02 (2022): Mei 2022
Publisher : Jurnal Pengabdian Kepada Masyarakat Manajemen Bisnis Syariah: Program Studi Manajemen Bisnis Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.164 KB) | DOI: 10.56406/sahidempowermentjournal.v1i02.43

Abstract

Sharia Business Management is still not widely known by the public, especially people who are relatively far from the hustle and bustle of big cities in Indonesia. One of them is the community of Cibitung Wetan Village, Pamijahan District, Bogor Regency. Society generally knows about Islam as a way of life in relation to Allah Subhanahu Wa Ta'ala, humans and the environment. The general public is also familiar with the existence of Islamic economics which includes zakat, infaq, shodaqoh and waqf. However, regarding matters that are more specific to Islamic economics, namely sharia business management, people generally do not know about sharia business management. At the same time, some people have handicraft home industries. This is an opportunity in community service activities that actually sharia business management will direct the management of the handicraft home industry to be even better, because it is in line with the beliefs of the people who have so far made Islam a way of life, and of course it is in line with the hope of becoming more prosperous.
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