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Analisis Peran Zakat sebagai Pemberdayaan Ekonomi Umat (Studi Kasus BAZNAS Kabupaten Gorontalo) Anwar, Aurelia Revalina; Aprilia, Andi Soraya
Jurnal Mahasiswa Akuntansi Vol 2 No 2 (2023): JAMAK: Jurnal Mahasiswa Akuntansi (September)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v2i2.101

Abstract

Zakat menjadi salah satu solusi alternatif dalam membangun ekonomi umat, sekaligus menciptakan iklim solidaritas sesama manusia, karena zakat menekankan prinsip keadilan dalam sistem ekonomi Islam. Penelitian ini merupakan studi pustaka yang mencoba menemukan teori-teori zakat yang dapat memberdayakan sehingga dapat mengatasi kemiskinan. Hasilnya menunjukkan bahwa dalam kaitannya dengan pemberdayaan ekonomi umat, masalah zakat dapat dilihat dalam dua tingkatan permasalahan. Pertama, pada tingkat pelaksanaan zakat, kedua, pada tingkat pendayagunaan serta pendistribusiannya. Sehingga zakat benar-benar dapat menggerakkan ekonomi umat, khususnya bagi kalangan yang tidak mampu serta dapat mengentaskan kemiskinan.
The Effect of Production Costs and Consumer Demand on Upiya Karanji's Selling Price Anwar, Aurelia Revalina; Amaliah, Tri Handayani; Wuryandini, Ayu Rakhma
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.784

Abstract

This study aims to analyze the influence of production costs and consumer demand on the pricing for Upiya Karanji produced by artisans in Batu Layar Village, Bongomeme Subdistrict, Gorontalo Regency. Field conditions suggest that some artisans do not maintain systematic cost records and continue to set prices based on customary practices, while consumer demand fluctuates in response to seasonal factors and traditional ceremonial needs. The study employs a quantitative method with an associative approach. Primary data were collected through questionnaires distributed to 35 artisans, who were selected using purposive sampling. Data analysis included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-test, and the coefficient of determination, using SPSS as the analytical tool. The findings indicate that production costs have a positive and significant influence on the pricing, whereas consumer demand does not have a significant influence. However, simultaneously, both variables significantly influence pricing, as indicated by an F-count value of 19.541 > F-table of 3.28 and a significance level of 0.001 < 0.05.
The Effect of Production Costs and Consumer Demand on Upiya Karanji's Selling Price Anwar, Aurelia Revalina; Amaliah, Tri Handayani; Wuryandini, Ayu Rakhma
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.784

Abstract

This study aims to analyze the influence of production costs and consumer demand on the pricing for Upiya Karanji produced by artisans in Batu Layar Village, Bongomeme Subdistrict, Gorontalo Regency. Field conditions suggest that some artisans do not maintain systematic cost records and continue to set prices based on customary practices, while consumer demand fluctuates in response to seasonal factors and traditional ceremonial needs. The study employs a quantitative method with an associative approach. Primary data were collected through questionnaires distributed to 35 artisans, who were selected using purposive sampling. Data analysis included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-test, and the coefficient of determination, using SPSS as the analytical tool. The findings indicate that production costs have a positive and significant influence on the pricing, whereas consumer demand does not have a significant influence. However, simultaneously, both variables significantly influence pricing, as indicated by an F-count value of 19.541 > F-table of 3.28 and a significance level of 0.001 < 0.05.