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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 219 Documents
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ANALISIS KOMPARATIF TENTANG KOMITMEN WAJIB PAJAK DALAM MELAPORKAN SURAT PEMBERITAHUAN (SPT) PAJAK PADA PERHOTELAN DAN RESTORAN DI SEMARANG Prista Dilasari, Aranta
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.123 KB) | DOI: 10.32505/ihtiyath.v2i1.684

Abstract

The problem raised in this study is the commitment of the Tax Return Annual Report (SPT) based on the RI Taxation Law No. 36 of 2008 Article 17 of hotels and restaurants. This study uses a combined approach, which is operationally trying to qualify quantitative results and quantify qualitative results, where the results will be measured based on research indicators for each data group. Furthermore, it was measured using an analysis of the t test (independent sample test) separated variance to get the results of the comparison between the tax return reporting commitment from hospitality with restaurants. The results showed that most of the hotels had high commitments, but there were still 18 companies that were in the Low and Very Low categories. Whereas in most restaurants the number of companies has a high commitment, but there are still 5 companies that have the category of Low and Very Low. The tax return reporting commitment between hospitality and restaurants has a significant difference.
KEBIJAKAN PENDANAAN DAN DIVIDEN DENGAN PENDEKATAN ISVESTMENT OPPORTUNITY SET Ulyah, Himmatul
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.818 KB) | DOI: 10.32505/ihtiyath.v2i1.685

Abstract

This study aims to see differences in funding policies and dividend policies between high-potential and high-growth manufacturing firms with Investment Opportunity Sets. The results show that there is a significant difference in funding policy between high-growth and potential firms with low-growth firms using investment opportunity sets. The resulting significant value is 0.014 where the value is lower than 0.05. There is a significant difference in the dividend policy between a highgrowth and high-potential manufacturing company with an investment opportunity set. The resulting significant value is 0.006 where the value is lower than 0.05.
PERANAN GAYA KEPEMIMPtINAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI SISTEM AKUNTANSI MANAJEMEN, STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN Sukmana, Purwo Hadi; Harymawan, Iman
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.763 KB) | DOI: 10.32505/ihtiyath.v2i1.686

Abstract

ABSTRACT The success of a leader can be seen from the ability of a leader to be the trigger he leads by creating conducive working conditions so as to increase progress and increase capacity which results in a positive influence on human resources led in running work in the direction of achieving organizational goals. This study uses moderating variables of management accounting systems, business strategies and environmental uncertainties that can encourage leadership styles for optimal managerial performance. This study uses hyphotheses testing study with a method of collecting data through questionnaires distributed to respondents managers at pharmaceutical distributors spread across Sidoarjo and Surabaya. This study resulted that leadership style had a significant effect on managerial performance, but for variable interactions (moderation) of business strategies, management accounting systems and environmental uncertainties did not provide a moderating effect on the relationship of leadership style to managerial performance. This is because pharmaceutical distributors are an agency that has an optimal business strategy and management accounting system. The environmental uncertainty of companies engaged in this sector also does not have a significant impact on the sustainability of the organization, because medical needs, whether medicine or medical devices, are a major need for the health unit and the Indonesian community, of course.Keywords: leadership style, business strategy, management accounting system, environmental uncertainty, managerial performance
TARIF PAJAK, PROBABILITAS PEMERIKSAAN PAJAK DAN TINGKAT KEPATUHAN PAJAK: SEBUAH STUDI EKSPERIMEN Rudianto, Nur Ahmad Ricky
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.146 KB) | DOI: 10.32505/ihtiyath.v2i1.687

Abstract

This study examines the tax rates and probability of tax examination on taxpayer compliance. Based on experimental 2x2 factorial design data between subjects, par- ticipants given low tax rates manipulations tend to be more compliant than partici- pants given high tax rates manipulations, as well as the probability of tax examina- tion, participants tend to be more compliant on high probability of tax examination manipulation than low probability of tax examination manipulation. Lastly, the inter- action effect results do not show significant results. It was found that tax compliance can be achieved more effectively when low tax rates combined with high probability of tax examination. This study contributes to the tax compliance literature especially with the specific topic of tax rates and Probability of tax examination.
ZAKAT DAN INFAQ DALAM MENGURANGI PATOLOGI KEMISKINAN ( STUDI PADA BAITUL MAL KOTA LANGSA) Kamal, Safwan
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.892 KB) | DOI: 10.32505/ihtiyath.v2i1.688

Abstract

The purpose of this study is to find out how the concepts of zakat and infaq management exist in the Baitul Mal City of Langsa and how economic values ​​are motivated in the concept in reducing the pathology of poverty. With the phenomenology approach this study found that the management of zakat is carried out in reducing the pathology of poverty carried out in productive form with a full ownership mechanism, while infaq is carried out in the form of unsecured revolving financing programs. Build emotional closeness with mustahiq to keep trying. Second: Building responsibility for improving economic status. Third: Building work motivation. Fourth: Building independence. Fifth: Build self-confidence to achieve success in business. Sixth: Building social responsibility in the community. The economic motivation values ​​realized through productive infaq programs are: First: Building business references as a reference for increasing income. Second: Building relationships with members recommending mustahik to take part in training and business coaching. Third: Build market references in developing businesses. Fourth: Build ideology to read new business opportunities in increasing income.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN NASABAH DALAM MEMILIH BANK SYARI'AH DI KOTA BANDA ACEH Sufitrayati, Sufitrayati; Nailufar, Fanny
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 1 (2018): Vol 2 No 1 September 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.019 KB) | DOI: 10.32505/ihtiyath.v2i1.689

Abstract

This study aims to determine the analysis of factors that influence customer decisions in choosing a Syari'ah Bank in Banda Aceh City partially or simultaneously. This study uses 100 customers as samples. The results showed that cultural factors, social factors, personal factors and psychological factors have a significant effect on customer decisions in choosing a Sharia Bank in Banda Aceh City, as evidenced by the results of the research showing the percentage of 81.6% and the remaining 18.4% influenced by other factors beyond the variables studied. Based on the results of multiple linear regression analysis, it can be seen that of the four variables studied, it turns out that the psychological factor variable (X4) has the most dominant influence on the decision of Sharia Bank customers in Banda Aceh, with a coefficient of 0.828, then followed by the cultural factor (X1) with a coefficient value of 0.662, followed by a social factor variable (X2) with a coefficient of 0.549 and followed by a personal factor variable (X3) with a coefficient of 0.110.
PERSEPSI MASYARAKAT TENTANG AKAN DI KONVERSIKANNYA BANK KONVENSIONAL KE BANK SYARIAH DI ACEH STUDI KASUS DI KOTA LANGSA Kismawadi, Early Ridho; Al Muddatstsir, Uun Dwi
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 2 (2018): Vol 2 No 2 Desember 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.975 KB) | DOI: 10.32505/ihtiyath.v2i2.707

Abstract

This study aims to determine the public perception in the city of Langsa about Aceh Qanun related to Aceh provincial Qanun No. 8 0f 2014 concerning in the principles of Islamic Law and Qanun No. 8 of 2016 concerning the Halal Product Guarantee System which requires banks to operate in Aceh to be based on sharia principles. The method used in the study is qualitative descriptive. The results of this study the community is very supportive for the enactment of these regulations, but the public hopes that islamic banks operating in the province of Aceh must provide the same facilities as conventional banks which are currently very good compared to islamic banks in terms of facilities owned.
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSUMEN DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN PRODUK GREEN WORLD GLOBAL DI BANDA ACEH Amri, Saiful
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 2 (2018): Vol 2 No 2 Desember 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.451 KB) | DOI: 10.32505/ihtiyath.v2i2.708

Abstract

This study aims to determine whether cultural factors, social, personal and psychological factors have a simultaneous and significant effect on the purchasing decisions of Green World Global products in Banda Aceh. The sample in this study amounted to 60 respondents. The sampling technique in this study is the accidental sampling technique. Research this done during one month. Analysis of the data used in this study by using validity test, reliability test, coefficient of determination analysis, simultaneous test, formal test, from the results of test conducted found that all cultural, social, personal and psychological factors have no significants effect on product purchase decision making Green World Global, but from the four factors, personal factors have a significants effect on purchasing decisions with the results of the coefficient t count 1,729> t table 1,671 or it can be said the personal variables influence the purchasing decisions of Green World Global products.
TARIF PAJAK, PROBABILITAS PEMERIKSAAN PAJAK DAN TINGKAT KEPATUHAN PAJAK: SEBUAH STUDI EKSPERIMEN Ricky Rudianto, Nur Ahmad
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 2 (2018): Vol 2 No 2 Desember 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.462 KB) | DOI: 10.32505/ihtiyath.v2i2.709

Abstract

This study examines the tax rates and probability of tax examination on taxpayer compliance. Based on experimental 2x2 factorial design data between subjects, participants given low tax rates manipulations tend to be more compliant than participants given high tax rates manipulations, as well as the probability of tax examination, participants tend to be more compliant on high probability of tax examination manipulation than low probability of tax examination manipulation. Lastly, the interaction effect results do not show significant results. It was found that tax compliance can be achieved more effectively when low tax rates combined with high probability of tax examination. This study contributes to the tax compliance literature especially with the specific topic of tax rates and Probability of tax examination.
ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN PENDEKATAN RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL) Dewi, Meutia
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 2 No 2 (2018): Vol 2 No 2 Desember 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.781 KB) | DOI: 10.32505/ihtiyath.v2i2.710

Abstract

This study aims to determine the soundness of the bank at PT. Bank Rakyat Republik, Tbk which is seen from risk profile factors, good corporate governance, earnings, and capital during the period 2013-2017. The method of data analysis in this study is descriptive analysis with a quantitative approach. In the results of data analysis, it can be explained that the soundness of the bank at PT. Bank Rakyat Indonesia, Tbk, judging from the risk profile factor, shows that the bank's NPL below 2% with a very healthy predicate and the majority of bank LDR predicate is quite healty. The factor of good corporate governance shows that the bank has a very trusted title. The earnings factor shows that bank ROA of more than 1.5% with a very healthy predicate and bank NIM of more than 3% with a very healthy predicate. The capital factor shows that the bank CAR of more than 12% has a ver healthy predicate. So that the assessment of the soundness of the bank at PT. Bank Rakyat Indonesia, Tbk seen fromrisk profile factors, good corporate governance, earnings, and capital during the period 2013-2017 with an average value of 93,99% included in the category of “Very Healthy” or composite rating 1 (PK-1)

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