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Ihtiyath : Jurnal Manajemen Keuangan Syariah
Published by Institut Agama Islam Negeri Zawiyah Cot Kala Langsa
ISSN : -     EISSN : 25810219     DOI : https://doi.org/10.32505/ihtiyath.v7i1.5682
Core Subject : Religion, Economy, Humanities, Art, Social,
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences
Ihtiyath : Jurnal Manajemen Keuangan Syariah was published by the Faculty of Economics and Islamic Business IAIN Langsa which aims to disseminate research results and ideas of academics and practitioners in the field of Islamic finance management. The topics in Ihtiyath Journal include sharia financial management, sharia marketing, sharia retail management, human resource management, operational management, strategy management, international business, small and medium scale businesses, entrepreneurship, and sharia tourism management and other themes that related to sharia financial management. Ihtiyath Journal is published since 2017 with a publishing period of 2 (two) times a year, namely September and Desember. And since 2021 Published Twice a year (June and December).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 225 Documents
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PENGARUH SOSIAL BUDAYA, LATAR BELAKANG PENDIDIKAN, PENGALAMAN KERJA, DAN MOTIVASI KERJA TERHADAP ETOS KERJA KARYAWAN BANK SYARIAH INDONESIA KCP TULUNGAGUNG SUDIRMAN Solekhah, Fina
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3912

Abstract

This study aims to determine the effect of the socio-cultural, educational background, work experience, and work motivation on the work ethic of employees of Bank Syariah Indonesia KCP Tulungagung Sudirman, both partially or simultaneously. This research method is a quantitative study, the research sample is all employees of Bank Syariah Indonesia KCP Tulungagung Sudirman, totaling 28 employees. The sampling technique used is non-probability sampling using a saturated sample technique, where all the population is sampled. Data collecting using a questionnaire that has been tested for validity and reliability. The data analysis method used multiple linear regression analysis using of SPSS 16.0 software. The results showed that partially socio-cultural had a positive and insignificant effect on work ethic, educational background had a negative and insignificant effect on work ethic, work experience had a positive and significant effect on work ethic, and work motivation had a positive and significant effect on work ethic. Meanwhile, it is simultaneously stated that socio-cultural, educational background, work experience, and work motivation simultaneously affect the work ethic of BSI KCP Tulungagung Sudirman employees.
THE ROLE OF THE SHARIA SUPERVISORY BOARD (DPS) IN IMPLEMENTING SHARIA PRINCIPLES IN BAITUL MAAL WA TAMWIL (BMT) PRODUCTS Ma'unatun Nadhifah, Nadhifah
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.4211

Abstract

Abstract As a sharia economic entity, the entire business and activity of BMT must comply with the provisions of the MUI DSN fatwa. To ensure the implementation of the application of sharia principles to products within the BMT institution. Thus the role of DPS is very important because it ensures that BMT in its operations is in accordance with sharia provisions or not. This study aims to analyze what kind of supervision is carried out by DPS in BMT. This study uses a descriptive qualitative method with an interview method approach with data collection obtained through interview information by the informant manager, AO, Teller from BMT. The results of this study show that there are still obstacles faced by the DPS in carrying out supervision due to several factors, namely limited human resources and the age factor of DPS members. These results provide recommendations to DPS to develop its performance in conducting supervision. Keywords: Sharia Supervisory Board, BMT, Sharia Principles
THE INFLUENCE OF ATTITUDES, SUBJECTIVE NORMS, BEHAVIORAL CONTROL AND RELIGIOSITY ON SHARIA-BASED ENTREPRENEURIAL INTENTIONS Ayuningtyas, Rosida Dwi; Ella Susanti; Hasan
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.4332

Abstract

THE INFLUENCE OF ATTITUDES, SUBJECTIVE NORMS, BEHAVIORAL CONTROL AND RELIGIOSITY ON SHARIA-BASED ENTREPRENEURIAL INTENTIONS Abstract Purpose: This research aims to analyze the influence of attitudes, subjective norms, behavioral control, and religiosity on the intention to engage in Sharia-based entrepreneurship among students in Semarang City. Design/methodology/approach: The study adopts a mixed-methods approach, combining quantitative and qualitative methods. Purposive sampling is employed to select 100 respondents, and qualitative data is gathered through interviews with 7 participants who completed the questionnaire. The analysis utilizes t-tests to examine the impact of attitudes, subjective norms, behavioral control, and religiosity on Sharia-based entrepreneurial intentions. Findings: The research findings reveal that attitudes, subjective norms, and behavioral control do not significantly influence the intention for Sharia-based entrepreneurship among students in Semarang. However, religiosity exhibits a positive and significant influence on the intention for Sharia-based entrepreneurship. Research limitations/implications: The study is limited to students in Semarang City and may not generalize to other populations. The findings emphasize the need for considering religiosity as a crucial factor in shaping entrepreneurial intentions. Further research could explore additional variables impacting entrepreneurial intentions. Practical implications: Understanding the influence of religiosity on entrepreneurial intentions suggests the importance of integrating Islamic values in entrepreneurship education. Policymakers, educators, and practitioners can use these insights to design programs that align with students' religious beliefs, fostering Sharia-based entrepreneurial initiatives. Keywords: Attitudes, Subjective Norms, Behavioral Control, Religiosity, Sharia-based Entrepreneurial Intentions PENGARUH SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU DAN RELIGIUSITAS TERHADAP INTENSI KEWIRAUSAHAAN BERBASIS SYARIAH Abstrak Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subjektif, kontrol perilaku, dan religiusitas terhadap niat untuk terlibat dalam kewirausahaan berbasis Syariah di kalangan mahasiswa di Kota Semarang. Desain / metodologi / pendekatan: Penelitian ini mengadopsi pendekatan metode campuran, menggabungkan metode kuantitatif dan kualitatif. Purposive sampling digunakan untuk memilih 100 responden, dan data kualitatif dikumpulkan melalui wawancara dengan 7 peserta yang mengisi kuesioner. Analisis menggunakan uji-t untuk menguji dampak sikap, norma subjektif, kontrol perilaku, dan religiusitas terhadap niat kewirausahaan berbasis Syariah. Temuan: Temuan penelitian menunjukkan bahwa sikap, norma subjektif, dan kontrol perilaku tidak berpengaruh signifikan terhadap niat kewirausahaan berbasis Syariah di kalangan mahasiswa di Semarang. Namun, religiusitas menunjukkan pengaruh positif dan signifikan terhadap niat kewirausahaan berbasis Syariah. Keterbatasan / implikasi penelitian: Penelitian ini terbatas pada siswa di Kota Semarang dan tidak boleh digeneralisasi ke populasi lain. Temuan ini menekankan perlunya mempertimbangkan religiusitas sebagai faktor penting dalam membentuk niat kewirausahaan. Penelitian lebih lanjut dapat mengeksplorasi variabel tambahan yang mempengaruhi niat kewirausahaan. Implikasi praktis: Memahami pengaruh religiusitas terhadap intensi kewirausahaan menunjukkan pentingnya mengintegrasikan nilai-nilai Islam dalam pendidikan kewirausahaan. Pembuat kebijakan, pendidik, dan praktisi dapat menggunakan wawasan ini untuk merancang program yang selaras dengan keyakinan agama siswa, mendorong inisiatif kewirausahaan berbasis Syariah. Kata kunci: Sikap, Norma Subyektif, Kontrol Perilaku, Religiusitas, Niat Kewirausahaan Berbasis Syariah
MARKET INVESTING DESIRE ON SHARIA CAPITAL MARKET: REASON DISCOVERY ON LHOKSEUMAWE COMMUNITY khairisma, Khairisma; Surya, Nada; Sari, Cut Putri Mellita; Yoesoef, Yoesrizal Muhammad
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.4958

Abstract

MARKET INVESTING DESIRE ON SHARIA CAPITAL MARKET Abstract Purpose: This study aims to explore the influence of comprehension and capital, mediated by socialization, on the residents' interest in investing in the Islamic Capital Market in Lhokseumawe. Design/methodology/approach: The research employs a quantitative approach utilizing the SmartPLS application. A questionnaire is used as the measuring instrument, collecting primary and secondary data from a sample population of 130 individuals. Hypothesis testing is conducted to assess the impact of comprehension, capital, and socialization on public interest in Sharia capital market investment. Findings: The results indicate that comprehension, capital, and socialization significantly and positively affect public interest in investing in the Sharia capital market. Socialization, as an intervening variable, also exhibits a positive and significant impact on the community's interest in Islamic capital market investment. Research limitations/implications: The study is confined to the Lhokseumawe community and may not be universally applicable. Additionally, other factors beyond comprehension, capital, and socialization may influence investment decisions. Further research could explore these factors and broaden the scope of the study. Practical implications: Understanding the positive impact of comprehension, capital, and socialization on investment interest suggests that educational initiatives and targeted socialization efforts can enhance community participation in the Sharia capital market. Policymakers and financial institutions can use these findings to develop strategies to promote Islamic capital market investments. Keywords: comprehension; capital; socialization; interest; Sharia capital market KEINGINAN BERINVESTASI DI PASAR MODAL SYARIAH Abstrak Tujuan: Penelitian ini bertujuan untuk mengeksplorasi pengaruh pemahaman dan permodalan yang dimediasi dengan sosialisasi terhadap minat warga untuk berinvestasi di Pasar Modal Syariah di Lhokseumawe. Desain / metodologi / pendekatan: Penelitian ini menggunakan pendekatan kuantitatif menggunakan aplikasi SmartPLS. Kuesioner digunakan sebagai alat ukur, mengumpulkan data primer dan sekunder dari populasi sampel 130 individu. Pengujian hipotesis dilakukan untuk menilai dampak pemahaman, permodalan, dan sosialisasi terhadap minat masyarakat terhadap investasi pasar modal syariah. Kesimpulan: Hasil penelitian menunjukkan bahwa pemahaman, permodalan, dan sosialisasi berpengaruh signifikan dan positif terhadap minat masyarakat untuk berinvestasi di pasar modal syariah. Sosialisasi, sebagai variabel intervening, juga menunjukkan dampak positif dan signifikan terhadap minat masyarakat terhadap investasi pasar modal syariah. Keterbatasan / implikasi penelitian: Penelitian ini terbatas pada komunitas Lhokseumawe dan mungkin tidak dapat diterapkan secara universal. Selain itu, faktor-faktor lain di luar pemahaman, modal, dan sosialisasi dapat mempengaruhi keputusan investasi. Penelitian lebih lanjut dapat mengeksplorasi faktor-faktor ini dan memperluas ruang lingkup penelitian. Implikasi praktis: Memahami dampak positif pemahaman, permodalan, dan sosialisasi terhadap minat investasi menunjukkan bahwa inisiatif edukasi dan upaya sosialisasi yang tepat sasaran dapat meningkatkan partisipasi masyarakat di pasar modal syariah. Pembuat kebijakan dan lembaga keuangan dapat menggunakan temuan ini untuk mengembangkan strategi untuk mempromosikan investasi pasar modal Islam. Kata kunci: pemahaman; modal; sosialisasi; minat; Pasar modal syariah
ANALYSIS OF THE EFFECT OF FINANCING, THIRD PARTY FUNDS (DPK) AND FINANCING TO DEPOSIT RATIO (FDR) ON TOTAL ASSETS OF SHARI'AH COMMERCIAL BANKS Al, Alfian Muhammad; Ula, Tajul Ula; Salwa, Salwa Fachri Assa’dy
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.5077

Abstract

ANALYSIS OF THE EFFECT OF FINANCING, THIRD PARTY FUNDS (DPK) AND FINANCING TO DEPOSIT RATIO (FDR) ON TOTAL ASSETS OF SHARI'AH COMMERCIAL BANKS Abstract Purpose: This study aims to analyze the impact of financing, third-party funds (DPK), and Financing to Deposit Ratio (FDR) on the total assets of Shari'a Commercial Banks in Aceh province. Design/methodology/approach: The research adopts a quantitative approach employing a time-series data analysis model with the Ordinary Least Square (OLS) model. Findings: The results reveal a positive influence of financing and third-party funds (DPK) on the total assets of Shari'a Commercial Banks in Aceh province. Research limitations/implications: Despite the positive effects observed, potential limitations may include external economic factors that could impact the findings. Future research could explore additional variables for a more comprehensive analysis. Practical implications: The study recommends that Shari'a Commercial Banks in Aceh enhance their Shari'a banking products, particularly in the form of financing and third-party funds (DPK), to maximize total assets and positively impact the welfare and health of Shari'a Commercial Banks Keywords: Third-Party Funds (DPK), Financing to Deposit Ratio (FDR), Total Assets, OLS Data Time Series Model. ANALISIS PENGARUH PEMBIAYAAN, DANA PIHAK KETIGA (DPK) DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP TOTAL ASET BANK UMUM SYARIAH Abstrak Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh pembiayaan, dana pihak ketiga (DPK), dan Financing to Deposit Ratio (FDR) terhadap total aset Bank Umum Syariah di Provinsi Aceh. Desain / metodologi / pendekatan: Penelitian ini mengadopsi pendekatan kuantitatif menggunakan model analisis data time-series dengan model Ordinary Least Square (OLS). Kesimpulan: Hasil penelitian menunjukkan pengaruh positif pembiayaan dan dana pihak ketiga (DPK) terhadap total aset Bank Umum Syariah di provinsi Aceh. Keterbatasan / implikasi penelitian: Terlepas dari efek positif yang diamati, keterbatasan potensial dapat mencakup faktor ekonomi eksternal yang dapat memengaruhi temuan. Penelitian di masa depan dapat mengeksplorasi variabel tambahan untuk analisis yang lebih komprehensif. Implikasi praktis: Studi ini merekomendasikan agar Bank Umum Syariah di Aceh meningkatkan produk perbankan Syariah mereka, khususnya dalam bentuk pembiayaan dan dana pihak ketiga (DPK), untuk memaksimalkan total aset dan berdampak positif bagi kesejahteraan dan kesehatan Bank Umum Syariah Kata kunci: Dana Pihak Ketiga (DPK), Financing to Deposit Ratio (FDR), Total Aset, Model Time Series Data OLS.
FACTOR ANALYSIS OF UNDERWRITING SURPLUS OF TABARRU FUND SHARIA LIFE INSURANCE COMPANY IN INDONESIA Pebruary, Silviana; Fabiani Fanda
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.5162

Abstract

FACTOR ANALYSIS OF UNDERWRITING SURPLUS OF TABARRU FUND SHARIA LIFE INSURANCE COMPANY IN INDONESIA Abstract Purpose: This study aims to analyze the impact of contributions, claims, and investment returns on the surplus underwriting of the tabarru fund in Sharia life insurance companies in Indonesia. Design/methodology/approach: The research employs a multiple regression analysis using the Ordinary Least Square method. The study focuses on Sharia life insurance companies and Sharia business units in Indonesia. Findings: The results indicate that contributions have a positive and significant effect on the underwriting surplus of the tabarru fund. Claims show no significant effect on the tabarru fund guarantee surplus. Investment returns, however, exhibit a negative and significant effect on the tabarru fund guarantee surplus. Simultaneously, contributions, claims, and investment return collectively have a significant impact on the underwriting surplus of the tabarru fund. Higher contribution funds ease claim expenses, increase tabarru fund reserves, and present opportunities for underwriting surplus. Research limitations/implications: This research is limited to Sharia life insurance companies and business units in Indonesia. The findings provide insights into the factors influencing the underwriting surplus of the tabarru fund but may not be universally applicable. Practical implications: The study suggests that companies should focus on controlling the risk of claims to enhance underwriting surplus. Understanding the impact of contributions, claims, and investment returns is crucial for effective financial management in Sharia life insurance companies. Keywords: Contributions, Claims, Investment, Underwriting Surplus. ANALISIS FAKTOR SURPLUS UNDERWRITING DANA TABARRU PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA Abstrak Tujuan: Penelitian ini bertujuan untuk menganalisis dampak kontribusi, klaim, dan hasil investasi terhadap surplus underwriting dana tabarru' pada perusahaan asuransi jiwa Syariah di Indonesia. Desain / metodologi / pendekatan: Penelitian ini menggunakan analisis regresi berganda menggunakan metode Ordinary Least Square. Studi ini berfokus pada perusahaan asuransi jiwa Syariah dan unit usaha Syariah di Indonesia. Kesimpulan: Hasil penelitian menunjukkan bahwa kontribusi berpengaruh positif dan signifikan terhadap surplus underwriting dana tabarru. Klaim menunjukkan tidak berpengaruh signifikan terhadap surplus penjaminan dana tabarru. Hasil investasi, bagaimanapun, menunjukkan pengaruh negatif dan signifikan terhadap surplus penjaminan dana tabarru. Secara bersamaan, kontribusi, klaim, dan hasil investasi secara kolektif memiliki dampak signifikan terhadap surplus underwriting dana tabarru. Dana kontribusi yang lebih tinggi meringankan biaya klaim, meningkatkan cadangan dana tabarru, dan menghadirkan peluang surplus underwriting. Keterbatasan / implikasi penelitian: Penelitian ini terbatas pada perusahaan asuransi jiwa Syariah dan unit bisnis di Indonesia. Temuan ini memberikan wawasan tentang faktor-faktor yang mempengaruhi surplus underwriting dana tabarru, tetapi mungkin tidak dapat diterapkan secara universal. Implikasi praktis: Studi ini menunjukkan bahwa perusahaan harus fokus pada pengendalian risiko klaim untuk meningkatkan surplus underwriting. Memahami dampak kontribusi, klaim, dan hasil investasi sangat penting untuk manajemen keuangan yang efektif di perusahaan asuransi jiwa Syariah. Kata kunci: Kontribusi, Klaim, Investasi, Underwriting Surplus.
SWOT ANALYSIS AS A STRATEGY TO INCREASE THE COMPETITIVENESS OF MSMES Sumarni, Mutia
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.5173

Abstract

SWOT ANALYSIS AS A STRATEGY TO INCREASE THE COMPETITIVENESS OF MSMES Abstract Purpose: This study aims to assess the application of SWOT analysis as a strategic approach to enhance the competitiveness of street vendors in Langsa City. Design/methodology/approach: The research employs a descriptive qualitative method, drawing from primary data gathered through observation, interviews, and documentation. The study uses purposive sampling, selecting four Fried Chicken Street Vendors in Langsa City based on characteristics such as extensive production experience and strategically located sales points. The SWOT analytical method is utilized to examine internal and external factors affecting the vendors. Findings: The results reveal internal factor matrix values of 2.92 and external factor matrix values of 3.14. The Fried Chicken businesses in Langsa City fall into the growth category, indicating a period of growth in sales, asset profit, or a combination of the two. The Cartesian diagram places these businesses in quadrant I, suggesting an aggressive strategy. Research limitations/implications: The research is limited to Fried Chicken Street Vendors in Langsa City and may not generalize to other types of street vendors or locations. The findings emphasize the importance of adapting strategies to external opportunities and threats while leveraging internal strengths. Practical implications: Understanding the SWOT analysis results allows street vendors in Langsa City to formulate strategic plans that capitalize on their strengths, address weaknesses, seize opportunities, and mitigate threats. This can enhance their competitiveness in the market. Keywords: Street Vendors, Competitiveness, Strategy ANALISIS SWOT SEBAGAI STRATEGI MENINGKATKAN DAYA SAING UMKM Abstrak Tujuan: Penelitian ini bertujuan untuk mengkaji penerapan analisis SWOT sebagai pendekatan strategis untuk meningkatkan daya saing PKL di Kota Langsa. Desain / metodologi / pendekatan: Penelitian ini menggunakan metode kualitatif deskriptif, menggambar dari data primer yang dikumpulkan melalui observasi, wawancara, dan dokumentasi. Penelitian ini menggunakan purposive sampling, memilih empat Pedagang Kaki Lima Ayam Goreng di Kota Langsa berdasarkan karakteristik seperti pengalaman produksi yang luas dan titik penjualan yang strategis. Metode analisis SWOT digunakan untuk memeriksa faktor internal dan eksternal yang mempengaruhi vendor. Temuan: Hasil penelitian menunjukkan nilai matriks faktor internal sebesar 2,92 dan nilai matriks faktor eksternal sebesar 3,14. Bisnis Ayam Goreng di Kota Langsa masuk dalam kategori pertumbuhan, menunjukkan periode pertumbuhan penjualan, laba aset, atau kombinasi keduanya. Diagram Cartesian menempatkan bisnis-bisnis ini di kuadran I, menunjukkan strategi agresif. Keterbatasan / implikasi penelitian: Penelitian ini terbatas pada Pedagang Kaki Lima Ayam Goreng di Kota Langsa dan tidak boleh menyamaratakan jenis pedagang kaki lima atau lokasi lainnya. Temuan ini menekankan pentingnya mengadaptasi strategi terhadap peluang dan ancaman eksternal sambil memanfaatkan kekuatan internal. Implikasi praktis: Memahami hasil analisis SWOT memungkinkan pedagang kaki lima di Kota Langsa untuk merumuskan rencana strategis yang memanfaatkan kekuatan mereka, mengatasi kelemahan, menangkap peluang, dan mengurangi ancaman. Ini dapat meningkatkan daya saing mereka di pasar. Kata kunci: Pedagang Kaki Lima, Daya Saing, Strategi
ANALYSIS OF SUCCESSFUL FACTORS IN THE HALAL TOURISM FACILITIES DEVELOPMENT PROJECT Dinda Puspitaa; Ellida Novita Lidya; Firdasari; M Irvanni bahri
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.5187

Abstract

ANALYSIS OF SUCCESSFUL FACTORS IN THE HALAL TOURISM FACILITIES DEVELOPMENT PROJECT Abstract Purpose: This research investigates factors contributing to the success of Halal tourism facility development projects, focusing on three key projects in Langsa City. The study aims to identify project success factors and assess the role of project management in influencing construction project success. Design/methodology/approach: Utilizing a non-probability sampling questionnaire survey with purposive sampling, data were collected from contractors, consultants, technical supervisors, officials involved in decision-making, and staff in youth, sports, and city tourism infrastructure. The analysis employed the SPSS program, employing Kendall's Concordance Analysis method. Findings: The research identified ten influential factors for the success of tourism facility development projects in Langsa City. These include the emphasis on high-quality construction, effective communication systems, cost considerations, efficient construction direction, a focus on faster implementation, rule-setting abilities, project manager experience, scheduling, on-site management, and contractor experience. Project management was found to significantly impact project success, accounting for 65.08% of all factors. Research limitations/implications: While the study provides valuable insights, potential limitations include external economic factors not considered in the analysis. Future research may explore additional variables for a more comprehensive understanding. Practical implications: The study recommends that attention be given to the identified factors, emphasizing quality construction, effective communication, cost control, and experienced project management to enhance the success of tourism facility development projects in Langsa City. Keywords: Planning Management, Tourism Facilities, Tourism, Construction Projects, Halal Tourism. ANALISIS FAKTOR-FAKTOR YANG BERHASIL DALAM PROYEK PENGEMBANGAN FASILITAS PARIWISATA HALAL Abstrak Tujuan: Penelitian ini menyelidiki faktor-faktor yang berkontribusi terhadap keberhasilan proyek pengembangan fasilitas pariwisata Halal, dengan fokus pada tiga proyek utama di Kota Langsa. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor keberhasilan proyek dan menilai peran manajemen proyek dalam mempengaruhi keberhasilan proyek konstruksi. Desain / metodologi / pendekatan: Memanfaatkan survei kuesioner pengambilan sampel non-probabilitas dengan purposive sampling, data dikumpulkan dari kontraktor, konsultan, pengawas teknis, pejabat yang terlibat dalam pengambilan keputusan, dan staf di pemuda, olahraga, dan infrastruktur pariwisata kota. Analisis ini menggunakan program SPSS, menggunakan metode Analisis Konkordansi Kendall. Temuan: Penelitian ini mengidentifikasi sepuluh faktor berpengaruh bagi keberhasilan proyek pengembangan fasilitas pariwisata di Kota Langsa. Ini termasuk penekanan pada konstruksi berkualitas tinggi, sistem komunikasi yang efektif, pertimbangan biaya, arah konstruksi yang efisien, fokus pada implementasi yang lebih cepat, kemampuan menetapkan aturan, pengalaman manajer proyek, penjadwalan, manajemen di tempat, dan pengalaman kontraktor. Manajemen proyek ditemukan secara signifikan mempengaruhi keberhasilan proyek, terhitung 65,08% dari semua faktor. Keterbatasan / implikasi penelitian: Sementara penelitian ini memberikan wawasan yang berharga, keterbatasan potensial termasuk faktor ekonomi eksternal yang tidak dipertimbangkan dalam analisis. Penelitian di masa depan dapat mengeksplorasi variabel tambahan untuk pemahaman yang lebih komprehensif. Implikasi praktis: Studi ini merekomendasikan agar perhatian diberikan pada faktor-faktor yang diidentifikasi, menekankan konstruksi berkualitas, komunikasi yang efektif, pengendalian biaya, dan manajemen proyek yang berpengalaman untuk meningkatkan keberhasilan proyek pengembangan fasilitas pariwisata di Kota Langsa. Kata kunci: Manajemen Perencanaan, Fasilitas Pariwisata, Pariwisata, Proyek Konstruksi, Pariwisata Halal.
THE EFFECT OF TAXES AND LEVIES ON LOCAL ORIGINAL REVENUES IN CITY GOVERNMENTS IN ACEH PROVINCE IS VIEWED FROM AN ISLAMIC PERSPECTIVE Zulkarnain, Muhammad
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.5215

Abstract

THE EFFECT OF TAXES AND LEVIES ON LOCAL ORIGINAL REVENUES IN CITY GOVERNMENTS IN ACEH PROVINCE IS VIEWED FROM AN ISLAMIC PERSPECTIVE Abstract Purpose: This study aims to investigate the impact of taxes and fees on the local revenue of five city governments in Aceh Province, examining it from an Islamic perspective Design/methodology/approach: The research adopts a quantitative descriptive approach, utilizing panel data with a cross-section of five city governments (Banda Aceh, Sabang, Langsa, Lhokseumawe, and Subulusalam) and a time series spanning from 2008 to 2021. The data analysis employs panel data regression. Findings: The results reveal a significant influence of taxes and fees on regional revenue in the five city governments of Aceh Province. The coefficient of determination (R2) indicates that 81% of regional revenue can be explained by the variables of taxes and fees. However, it is important to note that the study has limitations, focusing solely on city governments and excluding the broader government of Aceh. Research limitations/implications: The limitations of this research include its exclusive focus on city governments and the omission of the entire Aceh government. Future studies could explore the broader regional context. Practical implications: The research provides valuable insights for city governments in enhancing the welfare of their constituents through local revenue generated from regional taxes and levies. Keywords: Tax, Retributions, Local Revenue, Islamic Perspective, Aceh Province. PENGARUH PAJAK DAN RETRIBUSI TERHADAP PENDAPATAN ASLI DAERAH DI PEMERINTAH KOTA DI PROVINSI ACEH DILIHAT DARI PERSPEKTIF ISLAM Abstrak Tujuan: Penelitian ini bertujuan untuk menyelidiki dampak pajak dan biaya terhadap pendapatan asli daerah dari lima pemerintah kota di Provinsi Aceh, memeriksanya dari perspektif Islam Desain/metodologi/pendekatan: Penelitian ini mengadopsi pendekatan deskriptif kuantitatif, memanfaatkan data panel dengan penampang lima pemerintah kota (Banda Aceh, Sabang, Langsa, Lhokseumawe, dan Subulusalam) dan rangkaian waktu yang mencakup dari 2008 hingga 2021. Analisis data menggunakan regresi data panel. Kesimpulan: Hasilnya menunjukkan pengaruh yang signifikan dari pajak dan biaya terhadap pendapatan daerah di lima pemerintah kota di Provinsi Aceh. Koefisien determinasi (R2) menunjukkan bahwa 81% dari pendapatan daerah dapat dijelaskan oleh variabel pajak dan biaya. Namun, penting untuk dicatat bahwa penelitian ini memiliki keterbatasan, hanya berfokus pada pemerintah kota dan mengecualikan pemerintah Aceh yang lebih luas. Keterbatasan / implikasi penelitian: Keterbatasan penelitian ini termasuk fokus eksklusifnya pada pemerintah kota dan kelalaian seluruh pemerintah Aceh. Studi masa depan dapat mengeksplorasi konteks regional yang lebih luas. Implikasi praktis: Penelitian ini memberikan wawasan berharga bagi pemerintah kota dalam meningkatkan kesejahteraan konstituen mereka melalui pendapatan daerah yang dihasilkan dari pajak dan retribusi daerah. Kata kunci: Pajak, Retributions, Pendapatan Daerah, Perspektif Islam, Provinsi Aceh.
IMPLEMENTATION AND OPERATIONAL MANAGEMENT BASED ON SHARIA agustinar, Agustinar
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 2 (2022): Volume.6 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i2.5269

Abstract

IMPLEMENTATION AND OPERATIONAL MANAGEMENT BASED ON SHARIA Abstract Purpose: This study aims to analyze the implementation and operational management of Sharia-based practices in Sharia laundry service businesses in Langsa City. Design/methodology/approach: Qualitative research with descriptive analysis is employed to examine the practices of Arransha Sharia laundry services. The study evaluates whether the operational management aligns with Sharia standards and identifies areas where improvement is needed. Findings: The research reveals that Arransha Sharia laundry services generally meet standard operating procedures, yet operational management falls short of Sharia-based principles. Negligence accountability remains a concern. In terms of thaharah (purification), the laundry fulfills Sharia elements by using holy water, segregating impure and non-impure clothes, and employing Sharia-compliant purification methods. Research limitations/implications: The study acknowledges limitations, particularly in operational management. Recommendations include revising Sharia-based Standard Operating Procedures (SOP) for better alignment with Sharia standards. The laundry owners are advised to enhance their operational management, fostering confidence among the clientele. Practical implications: For Sharia laundry businesses to thrive, improvements in Sharia-based operational management are essential. The findings emphasize the need for laundry owners to revise SOPs, ensuring adherence to Sharia standards. The study also suggests government intervention with specific regulations for Sharia laundry services, given the Muslim-majority population in Langsa City. Keywords: Implementation, Sharia-Based Operational Management, Sharia Laundry Services. PENERAPAN DAN PENGELOLAAN OPERASIONAL BERDASARKAN SYARIAH Abstrak Tujuan: Penelitian ini bertujuan untuk menganalisis penerapan dan manajemen operasional praktik berbasis Syariah pada usaha jasa laundry Syariah di Kota Langsa. Desain / metodologi / pendekatan: Penelitian kualitatif dengan analisis deskriptif digunakan untuk menguji praktik layanan binatu Arransha Sharia. Studi ini mengevaluasi apakah manajemen operasional sejalan dengan standar Syariah dan mengidentifikasi bidang-bidang di mana perbaikan diperlukan. Temuan: Penelitian mengungkapkan bahwa layanan laundry Arransha Syariah umumnya memenuhi prosedur operasi standar, namun manajemen operasional tidak memenuhi prinsip-prinsip berbasis Syariah. Akuntabilitas kelalaian tetap menjadi perhatian. Dalam hal thaharah (pemurnian), cucian memenuhi unsur-unsur Syariah dengan menggunakan air suci, memisahkan pakaian yang tidak murni dan tidak murni, dan menggunakan metode pemurnian yang sesuai dengan Syariah. Keterbatasan / implikasi penelitian: Studi ini mengakui keterbatasan, khususnya dalam manajemen operasional. Rekomendasi tersebut antara lain merevisi Standard Operating Procedures (SOP) berbasis Syariah agar lebih selaras dengan standar Syariah. Pemilik laundry disarankan untuk meningkatkan manajemen operasional mereka, menumbuhkan kepercayaan di antara pelanggan. Implikasi praktis: Agar bisnis laundry Syariah dapat berkembang, perbaikan dalam manajemen operasional berbasis Syariah sangat penting. Temuan ini menekankan perlunya pemilik laundry untuk merevisi SOP, memastikan kepatuhan terhadap standar syariah. Studi ini juga menyarankan intervensi pemerintah dengan peraturan khusus untuk layanan laundry Syariah, mengingat populasi mayoritas Muslim di Kota Langsa. Kata kunci: Implementasi, Manajemen Operasional Berbasis Syariah, Jasa Laundry Syariah.

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