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International Journal of Islamic Business and Economics (IJIBEC)
Published by Institut Agama Islam Negeri Pekalongan
ISSN : 25993216     EISSN : 2615420X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Business and Islamic Economics (IJIBEC) is an international journal providing authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. ISSN IJIBEC is 2599-3216 and Online is 2615-420X. We publish original research papers, review articles and case studies focused on Islamic Bussiness and Economic as well as related topics. All papers are peer-reviewed by at least two reviewers. IJIBEC is published and printed by Faculty of Islamic Economics and Business of Institut Agama Islam Negeri (IAIN) Pekalongan, the journal is in collaboration with the Ikatan Ahli Ekonomi Islam Indonesia (IAEI) Komisariat IAIN Pekalongan and Masyarakat Ekonomi Syariah (MES) Pekalongan Raya.
Arjuna Subject : -
Articles 12 Documents
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Search results for , issue "IJIBEC VOLUME 1 NO. 2 DECEMBER 2017" : 12 Documents clear
Influence Tax Amnesty Payment of Tax Compliance SMEs Batik Moslem In District Pekalongan: (A case study of SMEs Batik Moslem in district Pekalongan 2016-2017) Nurfani Arisnawati; Sri Khayati; Novia Zulfa
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 1 NO. 2 DECEMBER 2017
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v1i2.1005

Abstract

This study aims to examine the effect of tax amnesty on taxpayer compliance level in paying taxes. The essence of the tax amnesty is tax forgiveness. This policy is expected to increase the willingness to pay taxes from taxpayers. This study uses primary data obtained with questionnaires for taxpayers at SMEs Batik Moslem in Dostrict Pekalongan by using random sampling systematically. This research analyzed data by using simple linear regression. The result of this research is tax amnesty have positive effect to the awareness of paying taxes, tax amnesty have positive effect to knowledge and understanding of taxpayer about taxation and tax amnesty not affect to perception about tax system effectiveness.
Expanding Women’s Access To The Banking Sector: (Analysis of Perceptions, Behavior, Culture, And Social Class of Female Customers Towards The Effectiveness of Working Capital Financing At Islamic Banking In Palembang) Maftukhatusolikhah Maftukhatusolikhah; Siti Mardiyah; Erdah Litriani; Sri Delasmi
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 1 NO. 2 DECEMBER 2017
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v1i2.1014

Abstract

The increase in micro, small, and medium enterprise (UMKM) units managed by women has contributed a positive impact on reducing poverty rates. The data highlighting lack of female entrepreneurs of UMKM who used and/or are supported with financing facility from banks have led to some emerging questions to be discussed. This present study promotes significance, namely: 1) The effectiveness of financing tends to affect the banks’ performance through created demands; 2) The results of this study are expected to enhance the attention of Islamic banking to female customers by increasing the allocation of financing for those customers; 3) The further implication of these findings is the increase in national economic growth from the UMKM actuated by women; 4) The broader implication is the reduction of working women at high risks because of the conducive business climate in Indonesia with the support of the banking sector. Therefore, this quantitative research that was conducted with regression analysis focused on the internal factors to analyze perceptions, behavior, culture and social class of female customers towards the effectiveness of working capital financing at Islamic banking in Palembang. The findings revealed that the variable of perceptions gave a positive effect on the effectiveness of financing of 0.316, behavior showed a positive impact on the effectiveness of financing of 0.676, culture noted a positive influence on the effectiveness of financing of 0.346, whereas social class demonstrated a negative impact on the effectiveness of the financing of -0.14.

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