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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam
Izni Shafie, Dalili
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Economics, Econometrics & Finance

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The Analysis of Capacity Utilization Production as a Basis for Review Corporate Strategy According Islamic Economics Asyik, Noor; Subroto, Athor; Izni Shafie, Dalili
IKONOMIKA Vol 8, No 2 (2023)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijebi.v8i2.20011

Abstract

Capacity utilization is important in manufacturing strategies, especially in make-to-order manufacturing strategies. It is used to measure the best production achievements. The parameters for achieving the best production can be measured by reaching the break-even point, namely the point at which the costs are equal to income. In 2022 the capacity utilization production of PT XYZ which is a precast concrete industrial corporation in Indonesia is 73.40% and under the break-even point. Achieving utilization above the break-even point is a competitive advantage for the corporation. This research was conducted to examine the company's current strategy to provide suggestions for formulating corporate management strategies according to Islamic economics with the analysis of capacity utilization production. Meanwhile, the research sample was conducted and analyzed from 2015 to 2026. The method used in this research is quantitative descriptive research, analysis using different statistical tests to analyze capacity utilization, and qualitative descriptive analysis methods to observe corporate strategy. The analysis found that the capacity utilization level in 2016 and 2017 and the prognosis for 2023 exceeded the break-even point. However, from 2024 to 2026, the results of the capacity utilization level will be below the break-even point. So, it is necessary to consider strategy formulation to avoid losses. Some of the suggestions for formulating corporate strategies result are diversification of business unit strategies into the construction sector, corporate synergy, partnerships with strategic partners, and market penetration according to Islamic economics.
Compliance in The Micro, Small and Medium Enterprises (MSMEs) Taxes and Reviewed From an Islamic Perspective Kurniawan, Indra; Kuntadi, Cris; Izni Shafie, Dalili
IKONOMIKA Vol 8, No 2 (2023)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/ijebi.v8i2.21473

Abstract

Tax compliance is the government's goal to achieve the expected tax targets. To achieve this compliance, the government offers a low tax rate to encourage MSMEs to pay its tax debt. On the other hand, taxes are burdensome for MSMEs because they are government expenditures that are deducted from net income so taxpayers look for ways to reduce the taxes paid . This article reviews the influence of income turnover, self-assessment system also tax amnesty on taxpayer compliance with micro, small and medium enterprises , a study of tax accounting literature. Meanwhile From an Islamic perspective, each taxpayer has the responsibility to pay the taxes. The taxpayer compliance in Islamic perspective stated that governments permitted to take some of its citizen’s assets such the taxes. This can be seen in the Hadith recounted by Fatimah bint Qais and Q.S At-Taubah 29. This article aims to develop the hypothesis according connection among variables for further study. This research show several findings, there are: 1) Income Turnover influences Taxpayer Compliance ; 2) The Self Assessment System influences Taxpayer Compliance ; and 3) Tax Amnesty affects Taxpayer Compliance.
Co-Authors Cris Kuntadi Indra Kurniawan Noor Asyik Subroto, Athor