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Journal : El-Mal: Jurnal Kajian Ekonomi

Transparansi sebagai Moderasi Pengaruh Tingkat Pendapatan dan Literasi Zakat terhadap Minat Bayar Zakat Melalui Baznas Dewi Maharani; Imron Natsir; Achmad Napis Qurtubi; Asri Ady Bakri; Dodi Irawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.4303

Abstract

Tercatat didalam kitab suci Al Qur’an. Zakat adalah salah satu bentuk kewajiban amal yang wajib dibayar oleh seluruh umat Islam. Zakat diartikan sebagai upaya pemurnian, karena membayar zakat dianggap sebagai bentuk ibadah dan menurutnya menjadikan investasi sosial. Penelitian ini bertujuan untuk mengetahui transparansi sebagai moderasi pengaruh tingkat pendapatan dan literasi zakat terhadap minat bayar zakat melalui Baznas. Analisis saat ini menggunakan pendekatan kuantitatif. Populasi dari penelitian ini adalah muzakki yang pernah membayar zakat. Hasil penelitian ini telah menemukan bahwa tingkat pendapatan dan literasi zakat berpengaruh terhadap minat bayar zakat melalui Baznas. Transparansi sebagai variabel moderasi mampu memoderasi tingkat pendapatan dan literasi zakat terhadap minat bayar zakat melalui Baznas dalam penelitian ini.
Pengaruh Profitabilitas, Biaya Operasional dan Manajemen Laba Terhadap Pajak Penghasilan pada Perusahaan Manufaktur Made Susilawati; Muhammad Prasha Risfi Silitonga; Nurmahadi; Musran Munizu; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.5017

Abstract

This study aims to determine the effect of profitability, operating costs, and earnings management on income tax in manufacturing companies. The type of data used in this study is secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used in this study is the purposive sampling method with a total of 156 observation data. The analysis method used in this study is multiple linear regression analysis with SPSS version 25 analysis tools. The results of this study indicate that profitability has a positive and significant effect on tax income. Operating costs have a positive and significant effect on income tax. While earnings management does not have a significant effect on tax income.
Analisis Etika Bisnis Islam dalam Transaksi Jual Beli Online di Indonesia D Purnomo; Teguh Lesmana; Fitri Novilia; Djoko Wijono; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.5641

Abstract

The development of the world of technology and increasingly advanced internet networks has an impact on people's consumption techniques, thus giving rise to new shopping channels, namely online. People's need for fast information is very easy, can be accessed by anyone, anytime and anywhere. Internet technology has a very big effect on trade or business. Can access information on goods from anywhere, both from prices, specifications, and making purchase transactions. The purpose of this study is to analyze Islamic business ethics in online buying and selling transactions in Indonesia. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that the application of Islamic business ethics in online buying and selling transactions in Indonesia has not been fully implemented, because there are still some sellers who violate the principles of Islamic business ethics. One example is that there are still some sellers who provide escorts or summaries so that the goods received by the buyer do not match the specifications, the seller does not respond to goods complained about by the buyer, and there are still sellers who do not accept returns.
Peran Pemerintah dalam Pengembangan Industri Halal Erna Indriastiningsih; Parmini; Mustofa As'ady; Retnawati Siregar; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6430

Abstract

The purpose of this study is to determine the role of government in the development of the halal industry. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that the government plays a very important role in the development of the halal industry. The strategies used in the development of the halal industry include strengthening the halal value chain, strengthening Islamic finance, strengthening the MSME sector, strengthening the digital economy, strengthening halal industry management, and strengthening halal product certification. In addition, there are five moves used by the government as the key to making Indonesia a global halal industry production base, including competitiveness (competitiveness), certification (certification), coordination (coordination), campaign (campaign), and cooperation (cooperation).