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Share: Jurnal Ekonomi dan Keuangan Islam Fakultas Ekonomi dan Bisnis Islam UIN Ar-Raniry Banda Aceh, 2nd Floor Jln. Syech Abdur Rauf Banda Aceh 23111, Aceh, Indonesia Email: jurnal.share@ar-raniry.ac.id
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Share: Jurnal Ekonomi dan Keuangan Islam
Published by Universitas Islam Negeri Ar-Raniry Banda Aceh
ISSN : 20896239     EISSN : 25490648     DOI : https://doi.org/10.22373/share
Core Subject : Religion, Economy,
Religion Economics, Econometrics & Finance
Share: Jurnal Ekonomi dan Keuangan Islam [SHARE] is a double-blind peer-reviewed journal published by the Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry, Banda Aceh, Indonesia. SHARE publishes research and concept papers pertaining to the field of Islamic economics and finance in open access format, which enables readers to freely access and download the articles under the CC BY SA license. Since 2017, SHARE has become a CrossRef Member, meaning that each article published by the journal will have a unique DOI number. SHARE has been indexed in many trusted indexing sites, such as DOAJ, Index Copernicus, Scilit, WorldCat, Google Scholar, Dimensions, EBSCO, and many others. In Indonesia, SHARE is listed among the top-notch journals by the Indonesian journal accreditation body officialized with the Decree of Director General of Research Strengthening and Advancement, Ministry of Research, Technology, and Higher Education, No. 21/E/KPT/2018, starting from 9 July 2018 until 9 July 2023. Currently, SHARE is under consideration for inclusion in SCOPUS.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol 11, No 2 (2022)" : 14 Documents clear
Determinants of Muzakki Decision to Pay Agricultural Zakat Through Institutions in West Java Deni Lubis; Awiwin Awiwin; Yekti Mahanani
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.14674

Abstract

In Indonesia, agricultural zakat collection is very low in comparison to its potential, while the majority of the population works in agricultural sector. Thus, it is crucial to conduct research on this matter. This study aims to investigate the factors that influence muzakki to pay agricultural zakat through institutions in Indramayu, West Java. Using Roscoe’s model, 70 farmers who had reached the nishab were determined as sample. The data were analyzed using a logistic regression analysis approach. The findings show that four variables have a significant impact on decision of the farmers to pay agricultural zakat through institution, namely religiosity, zakat comprehension, awards or appreciation, and service quality. Institutions should be innovative in order to maximize agricultural zakat collection, such as providing zakat pick-up service and a zakat activity report for muzakki on a regular basis. Furthermore, in order to convey the significance and benefits of paying zakat through institutions, institutions must strengthen their collaboration with local authorities and religious leaders.======================================================================================================== ABSTRAK – Determinan yang Mempengaruhi Muzakki Membayar Zakat melalui Lembaga Amil di Jawa Barat. Walaupun berstatus sebagai negara agraris, pengumpulan zakat pertanian di Indonesia sangat kecil dibandingkan dengan potensinya. Oleh karena itu, kajian tentang masalah ini sangat penting untuk dilakukan. Penelitian ini bertujuan untuk mengkaji faktor-faktor yang mempengaruhi muzakki membayar zakat pertanian melalui lembaga amil. Dengan menggunakan model pengambilan sampel Roscoe, sebanyak 70 petani yang telah mencapai nishab dipilih sebagai responden. Data penelitian diolah dengan pendekatan logistic regression analysis. Hasil penelitian menunjukkan bahwa ada empat variabel yang berpengaruh signifikan dalam keputusan petani dalam membayar zakat pertanian melalui lembaga amil, yaitu religiositas, pemahaman zakat, penghargaan atau apresiasi, dan kualitas pelayanan. Dalam rangka optimalisasi penghimpunan zakat pertanian, lembaga-lembaga penghimpun zakat melakukan inovasi pelayanan seperti penyediaan layanan jemput zakat dan pelaporan penggunaan zakat secara berkala. Selain itu, juga perlu dilakukan kerjasama dengan tokoh-tokoh agama dan pemerintah setempat dalam memberikan pemahaman dan kesadaran tentang manfaat dan pentingnya berzakat melalui lembaga amil.
Public Perceptions of Halal Tourism Infrastructure in Pekalongan, Central Java Kuat Ismanto; Happy Sista Devy
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.13466

Abstract

Pekalongan City is known for its creative city and religious people, which can be a competitive advantage in developing halal tourism destinations. However, having that alone is insufficient; infrastructure readiness is also crucial. This paper seeks to describe public perceptions of Pekalongan City’s readiness to become a halal tourism destination in terms of its infrastructure. Primary data was collected through the random distribution of questionnaires. Using the accidental sampling method, a total of 65 people were selected as a sample. Data was also gathered through interviews with key informants, who were selected using a purposive random sampling method. The criterion is that the informants have visited tourist attractions in Pekalongan City. The secondary data was gathered through a review of books, journal articles, research reports, websites, and other sources pertinent to the research topic. This study reveals that the community has a favorable view of Pekalongan City’s tourism infrastructure in terms of attractions, access, environment, and amenities. From this perception, it is concluded that Pekalongan City deserves to be a halal tourism destination. Although a positive impression is made, there is still room for development in areas like worship facilities, public restrooms, tourist attractions’ safety and comfort, and more. This study recommends that the local government invest in infrastructure to improve tourism services. A successful regional halal tourism industry will produce a tourist-attractive halal industry. Thus, establishing a good halal tourism destination begins with ensuring the location has the necessary infrastructure in place.========================================================================================================ABSTRAK – Persepsi tentang Infrastruktur Pariwisata Halal di Pekalongan, Jawa Tengah. Kota Pekalongan dikenal dengan kota kreatif dan masyarakatnya yang agamis yang dapat menjadi keunggulan kompetitif dalam membangunan destinasi wisata halal. Akan tetapi, tidak cukup hanya itu, kesiapan infrastruktur juga menjadi bagian yang sangat penting. Tujuan tulisan ini adalah mengeksplorasi persepsi masyarakat tentang kesiapan Kota Pekalongan menjadi destinasi wisata halal, terutama infrastrukturnya. Data primer diperoleh melalui penyebaran kuesioner secara acak kepada 65 responden yang dipilih dengan teknik accidental sampling. Selain itu, data juga diperoleh melalui wawancara mendalam dengan narasumber yang ditentukan secara purposive sampling dengan kriteria pernah berkunjung ke objek wisata di Kota Pekalongan. Data sekunder diperoleh melalui telaah buku, artikel jurnal, laporan penelitian, website, dan sumber lainnya yang mendukung tema penelitian. Hasil kajian menunjukkan bahwa masyarakat memiliki persepsi yang baik terhadap infrastruktur pariwisata Kota Pekalongan, baik pada komponen atraksi, akses, lingkungan, maupun amenitas. Dari persepsi ini diperoleh deskripsi bahwa Kota Pekalongan layak menjadi destinasi pariwisata halal. Meskipun demikian, masih ada ruang perbaikan yang diperlukan, seperti kelayakan fasilitas ibadah, kebersihan toilet, keamanan dan kenyamanan destinasi wisata, dan sebagainya. Kajian ini merekomendasikan agar pemerintah daerah berinvestasi dalam infrastruktur untuk meningkatkan layanan pariwisata. Industri wisata halal daerah yang berhasil akan menghasilkan industri halal yang menarik bagi wisatawan. Oleh karena itu, pemilihan destinasi wisata halal yang baik harus dimulai dengan memastikan adanya infrastruktur yang memadai di lokasi dimaksud.
Muslim Perception on Zakat as A Tax Deduction in Indonesia Husnul Khotimah; Setiawan bin Lahuri; Ainun Amalia Zuhroh
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.15022

Abstract

This study aims to examine the Muslim community's perception of tax-deductible zakat in Indonesia. We employ exogenous variables including religiosity, halal and haram aspects, legal aspects, trust, motivation, and satisfaction. We also use variables of perception as mediating variables. The research data was collected through the distribution of questionnaires to 543 Muslims from various parts of Indonesia. This study employs Structural Equation Modeling with PLS version 3.0 to analyze the data. The results indicate that religiosity, the legal aspect, trust, and satisfaction have a positive and statistically significant effect on performance, whereas the halal-haram aspect and motivation have a negative and statistically significant effect on the tax deduction of zakat.========================================================================================================ABSTRAK – Persepsi Masyarakat Muslim Indonesia terhadap Zakat sebagai Pengurang Pajak. Penelitian ini bertujuan untuk menganalisis persepsi masyarakat muslim terhadap zakat pengurang pajak di Indonesia dengan mengunakan religiusitas, aspek halal haram, aspek legal, kepercayaan, motivasi dan kepuasan sebagai variabel eksogen, sedangkan persepsi digunakan sebagai variabel mediasi. Data penelitian diperoleh dari penyebaran kuesioner kepada 543 Muslim dari berbagai wilayah di Indonesia. Analisis dilakukan dengan Structural Equation Modeling dengan PLS versi 3.0. Hasil penelitian menunjukkan bahwa religiusitas, aspek legal, kepercayaan, dan kepuasan berpengaruh positif dan signifikan terhadap kinerja, sedangkan aspek halal haram and motivasi berpengaruh negatif dan signifikan terhadap sistem zakat pengurang pajak.
The Uniqueness of Islamic Economic and Financial Practices in Indonesia Azharsyah Ibrahim
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.16550

Abstract

This issue highlights the global progress made against Covid-19 over the past three years. It predominantly publishes articles on Islamic economics and finance, showcasing unique practices throughout Indonesia, including accounting, the zakat system, halal tourism, Islamic banking, the capital market, and microeconomics. As customary, all articles have undergone double-blind peer reviews by relevant experts. Some articles required multiple rounds of review before acceptance, while others were accepted after a single round. The decisions heavily relied on the feedback provided by the reviewers. Based on that, we have selected the top 13 papers to present to you, and we are confident that each one stands out in its own unique manner.

Page 2 of 2 | Total Record : 14

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