cover
Contact Name
Zulfan Fahmi
Contact Email
attarbiyyah@iaialaziziyah.ac.id
Phone
+6282304030000
Journal Mail Official
attarbiyyah@iaialaziziyah.ac.id
Editorial Address
Jl. Masjid Raya KM. 1,5 Samalanga Desa Mideun Jok Kecamatan Samalanga Kabupaten Bireuen Aceh
Location
Kab. bireuen,
Aceh
INDONESIA
Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam
ISSN : 24609439     EISSN : 28074149     DOI : -
Jurnal At-Tarbiyah: Jurnal Pendidikan Agama Islam (Journal of Islamic Education Studies) merupakan jurnal nasional berpenyunting ahli yang terbit dua kali dalam setahun. Jurnal At-Tarbiyah berbentuk cetak (2460-9439 dengan Nomor SK: 0005.24609439/JI.3.2/SK.ISSN/2015.09 Tanggal 16 September 2015) dan online (2807-4149 dengan Nomor SK: 0005.28074149/K.4/SK.ISSN/2021.08, Kamis, 25 Agustus 2021). Jurnal ini diterbitkan oleh Fakultas Tarbiyah Institut Agama Islam (IAI) Al-Aziziyah Samalanga Bireuen Aceh. Pernyataan ini menegaskan etika penulisan dan publikasi bagi penulis, penyunting pelaksana, penyunting ahli, dan penerbit, serta seluruh pihak yang terlibat dalam penerbitan Jurnal At-Tarbiyyah. Fokus penerbitan jurnal ini pada bidang ilmu pendidikan islam, Studi Pendidikan dan Pembelajaran, Filsafat Pendidikan Islam, Manajemen Pendidikan Islam, Kepemimpinan Pendidikan, Teknologi Pendidikan Islam, Pendidikan Bahasa Arab, Sastra Arab, dan lain-lain yang berhubungan dengan ilmu pendidikan Islam
Articles 112 Documents
GST and its Influence on Hospitality Prof. Shilpa Revankar
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 2 No. 06 (2022): Oct-Nov 2022
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.26.24.28

Abstract

A comprehensive, multi-stage, destination-based tax on goods and services called the "Goods and Services Tax" will be imposed on every value addition. GST is recovered from the final consumer. All sorts of Indirect taxes like Excise duty, Service Tax, Octroi, Entry Tax, Entertainment Tax, Luxury Tax are merged under GST except a few taxes such as Basic customs duty, anti-dumping duty, safeguard duty, property tax, stamp duty and so on. The GST system went into effect in India on July 1st, 2017, with the slogan "one nation, one tax." and which will see its effects on different economic sectors. GST will have an impact on all industries, including the hospitality sector. It uses a dual structure concept to prevent cascade consequences. The GST is going to affect the suppliers and service providers as well as the consumers of the Restaurant Industry. In the earlier tax system Hotel industry was attracting the taxes such as VAT, Service Tax, Luxury tax, CST, Central excise etc.. But all these taxes are subsumed in to a singe tax under GST. Therefore there is a necessity to study the impact of GST on Hotel industry as well as on the consumers of this industry. This paper highlights the changes reflected in the hotel and restaurant industry due to transformation of old VAT and other tax systems in to the new GST system. The study is conducted in Dharwad District of Karnataka state. As this coastal district is the famous tourist and commercial Centre, more restaurants and hotels are emerging in this area.
Neoteric Finance and Evolution in Banking Operation in India. Ms. Kavisha Mineshkumar Shah; Dr. Arnaz Kaizad Wadia
Journal of Corporate Finance Management and Banking System Vol. 3 No. 01 (2023): Dec 2022-Jan 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.31.1.4

Abstract

The Sustainability of economic growth is the primary motive of all nations. The Transformation of hard cash to an e - wallet is a phenomenon. Today all money - related transactions are dine digitally to avoid the wastage of paper and increase the awareness of digital currency in the economically weaker parts of the world. The utilization of electronic money will lead to a faster , easier , and more reliable way of doing day - to - day transactions. All corporate companies and businesses are shifting from paper money to digital money. The purpose of this research paper is to substitute traditional banking practices with digital banking practices. The advancement in technology and the internet has changed banking services to a much faster, easier, and secure way of doing a money transaction. People can send and receive money at anytime and anywhere without doing any paperwork. Government can always keep an eye on all the big transactions as the digital world make all the thing much transparent. All the miscellaneous and tedious work of manually filling up the form to apply for every banking service is shifted online which makes the process of verification easy for the banks.
Financial Inclusion of Rural Poor in India Mr. Showkat Ahmad Teeli; Dr. Imran Mehraj Dar; Dr. Bilal Ahmad Sheikh
Journal of Corporate Finance Management and Banking System Vol. 3 No. 01 (2023): Dec 2022-Jan 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.31.5.16

Abstract

The banking industry has continued to use the buzzword "Financial Inclusion" over the past few years. The term is connected with expanding the spread of monetary administrations to the people who don't know about or who are not in that frame of mind to profit monetary administrations because of distant regions or absence of innovation and so forth. The recent reforms carried out in India are in line with the expansion and development of disadvantaged and poor groups. In this regard, PM Modi's slogan, "SABKA SAATH SABKA VIKAS," which aims for everyone's balanced development, is accurate. It won't be possible until corruption and the huge gap between the rich and the poor are reduced. Financial inclusion is about making financial services like banking and insurance available to everyone at reasonable prices. There are not many issues coming in that frame of mind of monetary consideration however it is certain that if some corrective measures are embraced by the specialists, then, at that point, monetary consideration can be accomplished in India without limit. In the end, this will accomplish the campaign's goal of inclusive growth and balanced development. Hence, in present study researcher had analyzed the secondary data from different sources and corresponding findings and suggestions are explained in finding and conclusion section.
A Conceptual Study on Factors Influencing Green Banking Facilities in India Dr. S. Selvaraj
Journal of Corporate Finance Management and Banking System Vol. 3 No. 01 (2023): Dec 2022-Jan 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.31.17.22

Abstract

Green banking is a relatively new concept in comparison. It is a paperless banking system that saves on operating expenses and is good for the environment. Green Banks are organisations with a single goal: to speed up the transition to sustainable energy and stop climate change. This conceptual study was carried out to investigate several aspects of the performance of green banking. To learn more about the green banking performance and policies, several previously published papers were examined. These studies cover a variety of subjects, such as Determinants of Green Banking Adoption in Emerging Economies, Determinants of Green Banking Implementation, Determinants of Green Banking Expectations among Customers, and Determinants of Customers' Expectations Toward Green Banking Practices in India.
An Empirical Study on the Factors Influencing Usage of Mobile Payments with Reference to Bangalore City Mr. Mahabub Basha S; Dr. Kethan M; Dr. Rajasulochana A.L
Journal of Corporate Finance Management and Banking System Vol. 3 No. 01 (2023): Dec 2022-Jan 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.31.23.34

Abstract

Mobile banking can be explained as a channel over which the customers interact with a bank using a mobile phone; apparently this can be any digital assistant of any form. Mobile banking assists an individual to perform transactions from remote places and even know account details at a very low cost. Going a step forward, UPI and mobile payments also allow the individual to perform same task using a mobile phone, any time anywhere. In the present times mobile payments and adoption of the same are very common in urban and semi-urban areas, but still there are some issues related to the usage and adoption of the same by a number of users. This present study will try to find out the gaps and analyse the situation with a sample of 200 respondents from government housing societies of Bangalore City. This study is based on primary data and uses one way ANOVA to analyse the data. Findings of the study will certainly add to the ongoing studies and future researchers.
Analysis of Different Investment Options Available for Tax Saving Dr. Meghna Jain
Journal of Corporate Finance Management and Banking System Vol. 3 No. 01 (2023): Dec 2022-Jan 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.31.35.41

Abstract

It is important to plan the taxation for every individual. An individual should plan income tax before the March end and this would help them in reducing their income tax which needs to be paid at the end of every financial year. This study is an attempt to understand the income tax slabs and the planning which an individual carries out before paying income tax. It is important for all the individuals to understand the different instruments available for tax saving so that they could plan in advance and do not end up paying a high amount of income tax. Planning tax is a very important aspect of financial planning. Tax when planned efficiently would enable the individuals to reduce their tax liability to minimum. In the research study, we have compared different tax saving investment options under ELSS i.e. HDFC tax saver direct plan, SBI long term equity fund, TATA India tax savings fund, under Fixed Deposit we have compared both Public and Private sector banks. Under public sector banks we have taken SBI, PNB & UNION bank, whereas under private sector we have taken AXIS, HDFC & ICICI bank. At last we have compared other options such as Public Provident Fund, Post Office Scheme & National Savings Certificate. T-test has been applied.
A Study of Selected Flexi Cap Mutual Funds Dr. Meghna Jain
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 2 No. 04 (2022): June-July 2022
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.24.16.24

Abstract

This paper represents an overview on the performance evaluation of the flexi cap mutual funds. A mutual fund is a type of financial vehicle made up of a pool of money collected from many investors in order to invest in securities like stock, bonds, money market instruments and other assets. Flexi cap funds are open ended dynamic equity schemes that invest across large cap, mid cap and also small cap stocks. These funds allow the investors to diversify their portfolios across market capitalizations in order to reduce risk and volatility. Thus, the fund manager is responsible to analyze the potential of various businesses irrespective of their size and allocation of funds to different sectors and other businesses. This paper also attempts to analyze the best flexi cap mutual funds for the Generation Z. The objective of this research paper is to evaluate the performance of the Parag Parikh flexi cap fund, UTI flexi cap fund and PGIM India flexi fund over the time period of last four years i.e. 2018-19 to 2021-22.
The Influence of Company Profitability and Size on Dividend Policy with Company Value as Moderating Variable Septiana Mar’atus Sholikhah; Nabila Kharimah Vedy; Zain Khiswari
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 2 No. 06 (2022): Oct-Nov 2022
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.26.29.41

Abstract

There are many factors that can lead to the perspective of the company's profitability related to dividend policy with company value as a moderating variable. Every investor wants a high return on capital. The ease of investors in investing profitability is an indicator of assessment in seeing the sustainability of the company. Thus, high profitability encourages companies to provide high policies to shareholders. The number of companies engaged in the banking financial sector on the Indonesia Stock Exchange is 45 banking companies. Meanwhile, the sample size of this research is 10 banking companies. The method used in this research is MRA (Moderate Regression Analysis). The results showed that profitability and company size had a positive effect on the company's dividend policy. Next, company value moderates the effect of profitability on dividend policy. However, it does not moderate the effect of company size on company value.
The Effect of Job Satisfaction on Staff Retention and Attrition at GCB Bank PLC in Upper East Region of Ghana Veronica Muda; Oscar Agyemang Opoku; Jerry Anim; Isaac Opoku-Dadzie
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 2 No. 04 (2022): June-July 2022
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.24.25.35

Abstract

The research aimed to assess the link among bank employees using the GCB Bank for the study of job satisfaction and employee attrition. The study employed case study of the quantitative approach. Out of the 325, simple random sampling was adopted to select 130 employees of GCB in Upper East. Questionnaire was the main data collection instrument used. The data gathered were analysed using frequencies, percentages means, and standard deviations as well Pearson correlation and regression. The study found that job satisfaction affects retention of employees. When any component of job satisfaction is troubled, it will directly affect the employee turnover. Employee satisfaction can positively impact the organization as it increases employee productivity, performance, quality of work, profits, commitment to the organization and reduces turnover and absenteeism. Therefore, the study recommended that employers engage in practices that support good working relationships and benefits; job satisfaction improves because workers tend to believe that the company is using their skills, appreciating their service and commitment. In turn, higher job satisfaction generally results in higher levels of employee retention. Also, management should always provide an enabling environment that protects the health and safety of employees and minimizes stress. Incorporate a climate of trust by being honest with employees, treating them fairly, justly and consistently, keeping its words, and showing willingness to listen to the comments and suggestions made by employees during processes of consultation and participation.
The Relationship between Service Quality and Customer Satisfaction on Electronic Banking Services: the Case of Ahantaman Rural Bank, Ghana Ama Sesseh Krah; Oscar Agyemang Opoku; Amos Agyeman Oduro; Isaac Opoku- Dadzie; Owusu-Debrah Mark
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 2 No. 05 (2022): Aug-Sept 2022
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.25.42.52

Abstract

Many banks specifically rural banks, in the quest to improve their service quality for the benefit of their clients have joined the ride to adopt electronic banking. The study sought to examine the relationship between service quality and customer satisfaction in electronic banking services, with Ahantaman Rural Bank being the bank in focus. Using quantitative methodology, the study employed questionnaires to collect primary data for the analysis. The results showed that customers found ease of use, privacy and security, control, reliability, enjoyment, and speed of use as significant service quality dimensions expected of electronic banking services. This paper contributes to literature by offering a critical and comprehensive review of the relationship between service quality and customer satisfaction in electronic banking services and how important it is to continuously improve service quality of banks’ entire operations.

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