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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Journal of Management and Social Sciences Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pajak dan Analisis Ekonomi Syariah
A.A Miftah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Transportation Other

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The EFFECT OF LONG-TERM DEBT, SHORT-TERM DEBT AND TAX EXPENSES ON THE PROFITABILITY OF COMPANIES IN THE JAKARTA ISLAMIC INDEX (JII): PENGARUH HUTANG JANGKA PANJANG, HUTANG JANGKA PENDEK DAN BEBAN PAJAK TERHADAP PROFITABILITAS PERUSAHAAN DI JAKARTA ISLAMIC INDEX (JII) Wina Mairlina; A.A Miftah; Ahmad Syahrizal
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i1.231

Abstract

This study aims to determine how the effect of long-term debt, short-term debt and tax burden on profitability in the Jakarta Islamic Index (JII). This research use quantitative methods. The data analysis method is using Multiple Linear Regression. The sample used in this study is financial statements of companies registered with JII for the period 2016 to 2020. This study resulted in long-term debt having negative and significant effect on profitability, short-term debt having a significant and positive effect on profitability and tax expense had no effect on profitability.
Keputusan Nasabah untuk Berinfaq saat Tarik Tunai di ATM (Automatic Teller Mechine) Bank Syariah Indonesia Cabang Jambi Dini Nurisma; A.A Miftah; Ahmad Syukron Prasaja
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i1.248

Abstract

This study aims to determine the customer's decision to infaq when withdrawing cash at the Jambi Branch BSI ATM, to determine the factors that influence the customer's decision to infaq when withdrawing cash at the Jambi Branch BSI ATM, as well as to determine the response of the Jambi Branch BSI to the decision. Customers in infaq when withdrawing cash at ATM BSI Jambi Branch are different. This type of research is field research. While the nature of this research is descriptive qualitative. Data was collected using interview and documentation techniques. The data from the findings are described descriptively and analyzed using inductive thinking. The results of this study are in the form of factors that influence customer decisions to infaq when withdrawing cash at BSI ATM, namely the transparency factor, the trust factor, and the marketing factor. The transparency factor is that customers still do not know the management structure, how to manage, and distribution of infaq funds. And the marketing factor is that BSI should do more marketing that BSI ATM have infaq products.
Pengaruh Tingkat Pemahaman dan Kepercayaan terhadap Minat menggunakan Bank Syariah: Studi Masyarakat Desa Karang Berahi Kecematan Pamenang Kabupaten Merangin Riduan Riduan; A.A Miftah; M.Taufik Ridho
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 4 (2024): Oktober: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i4.513

Abstract

In Indonesia, the first sharia bank established in 1992 was Bank Muamalat Indonesia (BMI). Even though the development is a bit late when compared to other Muslim countries, sharia banking in Indonesia will continue to develop, if in the period 1992 - 1998 there was only one unit of Sharia Bank, then in 2005, the number of sharia banks in Indonesia had increased to 20 units. , namely 3 sharia commercial banks and 17 business units. Based on the data processing carried out in this research, the results were obtained for the variable Level of Understanding (X1) partially, namely with a significance level smaller than 0.05, namely with a significance level of 0.001, so it can be said that the variable Understanding has a significant influence on interest in using Islamic banks. Meanwhile, for the Trust variable (X2) partially, with a significance level smaller than 0.05, namely with a significance level of 0.040, it can be said that the trust variable influences interest in using Islamic banks. Furthermore, by using the F test to obtain a significance value of 0.001 which is smaller than 0.05, the regression model is usually used to predict that the level of understanding and trust together influence interest in using Islamic banks. The calculation of the coefficient of determination results in showing that all independent variables, namely Understanding (X1) Trust (X2) can explain the variable Interest in Using Sharia Banks (Y) by 20%, the remaining 80% is influenced by other variables not examined in this research.
ANALISIS STRATEGI PENYALURAN DANA ZAKAT UNTUK PENGENTASAN KEMISKINAN (STUDI PADA BAZNAS KABUPATEN SAROLANGUN) Muhammad Afiq Safaruddin Nur; A.A Miftah; Ogi Saputra
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i6.1493

Abstract

The aim of this research is to find out whether the profit sharing for land Zakat is a source of funds for the welfare of the people, especially to alleviate poverty and eliminate social inequality. This empowerment program through the distribution of productive zakat must be prioritized. The meaning of empowerment in the broadest sense is to make partners independent, so that partners in this case mustahik are not always dependent on amil. The zakat distribution strategy carried out by BAZNAS Sarolangun Regency which uses the budgeted zakat surplus model has succeeded in increasing the mustahik's income and economy. The productive zakat distribution mechanism is in accordance with Law no. 23 of 2011 concerning Zakat Management but it has not been fully maximized. The distribution of zakat at BAZNAS Sarolangun Regency is also in accordance with the areas that have been determined.
Analisis Dampak Industri Batu Bata Terhadap Lingkungan Abiotik di Kelurahan Sengeti Kabupaten Muaro Jambi M. Irfan Assiddiqi; A.A Miftah; Yuliana Safitri
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 2 (2024): APRIL: Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i2.807

Abstract

Industriis a business path that can generate profits and meet needs. One industrithat is very popular at all times is the building raw materials industry, one of which is the brick industry. This research is located in Sengeti Village, Muaro Jambi Regency, where the aim of this research is to determine the impact of the brick industrion the abiotic environment in Sengeti Village, Muaro Jambi Regency. This research uses a descriptive qualitative approach or analysis where data comes from observations, interviews and also direct observations carried out by researchers. Apart from that, researchers also use scientific literature studies as secondary data. The results of this research show that the brick industriitself has quite a large impact on the abiotic environment in Sengeti Village, Muaro Jambi Regency. Among these impacts are the large number of excavated holes, decreased quantity and quality of soil, decreased water quality, air pollution, damage to road access. The solutions that researchers offer are, processing former excavated holes into fish ponds, arranging excavation sites, processing waste, using chimneys with pollutant filters, and making roads using cement concrete.
KERJASAMA PENGELOLAAN KEBUN (MUKHABARAH) DAN DAMPAKNYA TERHADAP PENDAPATAN MASYARAKAT DESA KERTOPATI M. Darul Qutni; A.A Miftah; Nurfitri Martaliah
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 2 No. 1 (2024): Januari : Jurnal Kajian dan Penalaran Ilmu Manajemen
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v2i1.348

Abstract

This research aims to determine cooperation in agricultural land management and its impact on the income of the Kertopati Village community. This research is qualitative type using primary and secondary data sources. The object of this research is a number of communities who collaborate with . Data was obtained directly from respondents by carrying out data analysis methods, namely observation, interviews and personal documentation, then the data was processed using data processing techniques. The results of the research show that: That the mechanism for implementing cooperation in managing gardens uses the Mukhabarah agreement in Kertopati Village, which has two mechanisms for carrying out cooperation with the Mukhabarah agreement or profit sharing system. Then the profit sharing or Bagi due hasil system is able to provide welfare to people who do not own land at all but have capital. And the people of Kertopati Village who work as farmers have carried out Bagi due hasil in accordance with the Mukhrabah agreement indirectly, because they initially knew that the systems in the Bagi due hasil process were part of the application of customs but had been synchronized by religious leaders in accordance with views in the Islamic religion.
Sistem Bagi Hasil Perkebunan Kelapa Sawit Terhadap Kesejahteraan Masyarakat Dalam Perspektif Ekonomi Islam Di Desa Sekutur Jaya Kecamatan Serai Serumpun Kabupaten Tebo M. Bagus Permana; A.A Miftah; Muhammad Subhan
Journal of Management and Social Sciences Vol. 3 No. 1 (2024): February : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v3i1.977

Abstract

One of the systems for cultivating oil palm plantations used by residents in Allied Jaya is the profit sharing system (musaqah). For farmers who do not have garden land, they work to manage the gardens of other farmers who have land. All costs in terms of cultivating the land are borne by the land owner. Apart from that, the custom of the people of Aller Jaya Village in carrying out cooperation in sharing plantation products is not to set a time limit, not to write down a written agreement, and there are no witnesses in its implementation. The provisions in muamalah fiqh state that every time an agreement is made, a time limit must be set and it should be written down to avoid disputes between the two parties. However, this cannot be separated from the knowledge and understanding of the people of Aller Jaya Village. The aim of this research is to find out how the oil palm plantation profit sharing system affects the welfare of the community in the village of Allyr Jaya from an Islamic economic perspective. Checking the validity of the data using Triangulation techniques and data collection methods using observation, interviews and documentation. The informants for this research are land owners and land cultivators. Based on the results of this research, it shows that the existence of this profit sharing cooperation has an impact on the welfare of the community in terms of material needs, increasing income so that daily needs are met. However, not only material needs can be met, spiritual needs can also be met. However, the oil palm plantation profit sharing system in Allyr Jaya Village is not fully in accordance with Islamic economics in the musaqah agreement.
Co-Authors Ahmad Syahrizal Ahmad Syukron Prasaja Dini Nurisma M. Bagus Permana M. Darul Qutni M. Irfan Assiddiqi M.Taufik Ridho Muhammad Afiq Safaruddin Nur MUHAMMAD SUBHAN Nurfitri Martaliah Ogi Saputra Riduan Riduan Wina Mairlina Yuliana Safitri