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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 328 Documents
 12   13   14   15   16 
Jula-Jula: Economic and Accounting Practices in the Muslim Community of North Sumatra Kamilah Kamilah; Ahmad Muhaisin B Syarbaini; Muhammad Yafiz
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.v11i2.13213

Abstract

This study aims to analyze and evaluate jula-jula as an accounting and economic practice among the Muslim population of North Sumatra. This study is a descriptive qualitative evaluation of indigenous knowledge in North Sumatra. In-depth interviews were employed for data gathering. Four jula-jula practitioners, five academics, and four Islamic scholars (ulama) were chosen as informants using the snowball sampling technique. The analysis was conducted using Miles and Huberman’s model starting from data reduction, data presentation, to conclusion drawing. The findings illuminate the relationship between jula-jula as an accounting and economic practice and cultural accounting, managerial accounting, behavioral accounting, and Islamic economics. The findings provide a solution for accounting and sharia-based public financial planning.==============================================================================================================ABSTRAK - Jula-Jula: Praktik Akuntansi dan Ekonomi dalam Komunitas Masyarakat Muslim Sumatera Utara. Penelitian ini bertujuan untuk menggali dan mereview jula-jula, kearifan lokal di Sumatera Utara sebagai suatu praktik akuntansi dan ekonomi dalam komunitas masyarakat muslim Sumatera Utara. Penelitian ini merupakan penelitian deskriptif kualitatif, dengan mempelajari keadaan objek penelitian yakni jula-jula suatu kearifan lokal di Sumatera Utara menggunakan wawancara mendalam sebagai metode pengumpulan data. Pemilihan informan dilakukan dengan cara snowball sampling. Informan terdiri dari lima orang akademisi, empat orang ulama dan empat orang praktisi. Selanjutnya dianalisis dengan model Miles dan Huberman mulai dari reduksi data, penyajian data dan pengambilan kesimpulan. Temuan penelitian ini berkontribusi dalam memahami hubungan praktik jula-jula sebagai praktk akuntansi dan ekonomi dengan akuntansi budaya, akuntansi manajemen, akuntansi keprilakuan dan ekonomi syariah. Penelitian ini dapat menjadi solusi dalam perencanaan keuangan masyarakat yang sesuai dengan akuntansi dan kaidah syariah.
Intellectual Capital Dimensions and Profitability of Sharia Banking in OIC Countries Falikhatun Falikhatun; Siti Mudrikah
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.v11i2.15443

Abstract

Sharia banks typically have two primary objectives: commercial and social. To fulfill their commercial mission, sharia banks must generate profits as it is one of the most important metrics used to evaluate long-term competitiveness and ensure their operational sustainability. This paper intends to delve deeper into the impact of intellectual capital dimensions on the profitability ratio of Sharia banking. Using panel data from 34 companies from 2015 to 2019, this study distinguished between fixed and random effects using the Hausman test. The Return on Assets (RoA) is then utilized as a proxy for the profitability ratio. Utilizing samples of sharia banking institutions from OIC countries such as Indonesia, Malaysia, Bangladesh, and Pakistan, we found a positive relationship between intellectual capital dimensions and the profitability ratio. Human capital and structural capital have a partial impact on profitability, while relational capital has no influence on the profitability of sharia banks in OIC-member countries.======================================================================================================== ABSTRAK – Dimensi Modal Intelektual dan Profitabilitas Bank Syariah di Negara-negara OKI. Bank syariah umumnya memiliki dua tujuan utama, yaitu komersial dan sosial. Untuk menjalankan misi komersialnya, bank syariah perlu menghasilkan laba yang merupakan salah satu indikator kunci yang digunakan untuk menilai daya saing jangka panjang dan memastikan keberlanjutan operasionalnya. Tulisan ini bertujuan untuk menggali lebih dalam pengaruh dimensi modal intelektual terhadap rasio profitabilitas bank syariah. Dengan menggunakan data panel dari 34 perusahaan mulai tahun 2015 hingga 2019, penelitian ini menggunakan uji Hausman untuk membedakan efek tetap dan efek acak. Return on Asset (RoA) digunakan sebagai proksi untuk rasio profitabilitas. Adapun sampel dalam penelitian ini adalah bank syariah dari negara-negara anggota OKI seperti Indonesia, Malaysia, Bangladesh, dan Pakistan. Temuan kami mengungkapkan bahwa secara statistik terdapat pengaruh positif signifikan antara dimensi modal intelektual dengan rasio profitabilitas. Dikaji secara parsial, hanya modal manusia dan modal struktural yang berpengaruh, sedangkan modal relasional tidak berpengaruh terhadap profitabilitas bank syariah di negara-negara anggota OKI tersebut.
Deconstructive Semiotic Discourse of Profit Sharing: Derridean’s Postmodern Critical Study Bayu Tri Cahya; Irsad Andriyanto; Irma Suryani Lubis; Dian Palupi Aqim
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.v11i2.12743

Abstract

Accounting symbols are interpreted differently by researchers, which has an impact on the understanding of profit-sharing as a symbol in Islamic accounting, which is not the only truth in the Derridean constructive semiotic view. The research aims to: (a) analyze accounting practitioners' and non-accounting practitioners' interpretations of profit-sharing using Derrida's deconstructive semiotics; and (b) execute a deconstructivity semiotics-reading of the text connected to their perception of profit-sharing. This study employs a postmodern approach accompanied by a postmodern critical paradigm (particularly Jacques Derridean's philosophy) based on critical theory assumptions and ideas in order to examine social reality. This study's data analysis employs rhetorical deconstruction with Jacques Derridean philosophy as a reflection of deconstructive reading. The findings showed that deconstructive semiotics analysis captures some realities, including: (a) profit sharing as a guarantee for any profits as well as losses from the outcome of a business that two parties agreed upon; (b) profit sharing as justice, justice for each party's rights and obligations under the business cooperation agreement; (c) profit sharing as an agreement and responsibility, the type of agreement that occurs at the start of the collaboration; and (d) profit sharing as an agreement and responsibility. This study clarifies the various meanings of profit sharing as well as the significance of their reality.==============================================================================================================ABSTRAK - Pembagian Keuntungan Semiotik Dekonstruktif: Studi Kritis Postmodern Derridean. Para peneliti berbeda dalam menafsirkan simbol akuntansi, yang juga berdampak pada interpretasi bagi hasil sebagai simbol dalam akuntansi Islam yang bukan satu-satunya kebenaran dalam pandangan semiotik konstruktif Derridean. Tujuan penelitian ini adalah: (a) untuk memahami interpretasi bagi hasil oleh praktisi akuntansi dan non akuntansi dengan semiotika dekonstruktif Derrida; dan (b) melakukan pembacaan semiotika dekonstruktif tentang teks yang terkait dengan interpretasi mereka terhadap bagi hasil. Penelitian ini menggunakan pendekatan fenomenologis disertai dengan paradigma kritis postmodern (khususnya filsafat Jacques Derridean) berdasarkan asumsi dan keyakinan dari teori kritis dengan melihat realitas sosial. Analisis data dalam penelitian ini menggunakan dekonstruksi retoris dengan filosofi Jacques Derridean sebagai refleksi dari pembacaan dekonstruktif. Hasil penelitian menunjukkan bahwa analisis semiotika dekonstruktif mengungkapkan beberapa realitas yaitu; (a) bagi hasil sebagai jaminan atas setiap keuntungan maupun kerugian dari hasil usaha yang disepakati kedua belah pihak; (b) bagi hasil sebagai suatu keadilan, keadilan atas hak dan kewajiban masing-masing anggota perjanjian kerjasama usaha; (c) bagi hasil sebagai kesepakatan dan tanggung jawab, bentuk kesepakatan yang terjadi pada awal kerjasama dan tanggung jawab atas berjalannya kegiatan kerjasama usaha; dan (d) bagi hasil sebagai konsekuensinya, memberikan konsekuensi keuntungan bisnis dari setiap kebijakan bisnis. Kajian ini memberikan pemahaman tentang beragam interpretasi bagi hasil dan makna di balik realitasnya.
Halal Tourism in Lombok: Harmonization of Religious Values and Socio-Cultural Identity Atmo Prawiro
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.v11i2.14905

Abstract

This study examines the potential of halal tourism by investigating the relationship between religion and socio-cultural identity on the Indonesian island of Lombok. This study draws on a survey of the literature, semi-structured interviews that rely on social responses, and an anthropological approach that is strengthened with data and information from reliable sources. The findings reveal that religious teachings, along with local culture, are one of the positive elements influencing the adoption of halal tourism in Lombok. Islamic principles are represented in the form of physical culture, in addition to those adopted by the society and used as a reference in their daily activity. Furthermore, the interaction between these data supports the existence of a symbiotic relationship exhibited in the form of constructive support between religion, culture, and the tourism business on the island of Lombok within the context of halal tourism.========================================================================================================ABSTRAK – Pariwisata Halal di Lombok: Harmonisasi Nilai Keagamaan dengan Identitas Sosial-Budaya. Peneltian ini mengkaji otentisitas pariwisata halal melalui studi keterkaitan antara agama dan identitas sosial-budaya di Pulau Lombok Indonesia. Metodologi penelitian ini mengunakan kajian pustaka dan wawancara semi struktur untuk mengumpulkan data teoritis berdasarkan respon sosial dan litearatur pariwisata, serta pendekatan antropologis yang diperkaya dengan data dan informasi dari sumber yang kredibel. Penelitian ini menunjukan bahwa ajaran agama melalui proses yang lama beriringan dengan budaya lokal menjadi salah satu faktor positif penerimaan pariwisata halal di Lombok. Nilai-nilai Islam tidak saja tercermin dari tata-nilai yang dianut masyarakat dan menjadi acuan dalam pola tingkah laku mereka, tetapi juga telah termanifestasikan dalam wujud kebudayaan fisik. Lebih jauh temuan penelitian ini mengukuhkan adanya hubungan simbiosis yang diwujudkan dalam bentuk dukungan konstruktif antara agama, adat dan industri pariwisata dalam bingkai pariwisata halal di Pulau Lombok.
Perspectives on the Islamic Economic and Financial System in the Contemporary World Azharsyah Ibrahim
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 1 (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.v11i1.14949

Abstract

The majority of submissions for this issue focused on the challenges faced by IBFIs as a result of the global spread of Covid-19. They discuss the trends in Islamic economics research, the importance of Islamic economics and finance to the modern economy, the performance of institutions and their employees, financial stability, waqf institutions, and the role of Islamic economics and finance in society. Only 12 of the dozen papers submitted for consideration were eventually chosen for publication. As usual, each manuscript will have to pass an initial review from our editor(s) before forwarding it to suitable reviewers. Some manuscripts would have to go through several rounds before being accepted. The reviewers' feedback was taken into consideration to provide the final decisions. Following that, the manuscripts would have to pass the editing stages, including proofreading and layout, where our editor(s) will intensely communicate with the authors if needed. It is to ensure that each published manuscript has undergone a quality check.
Financial Accountability of Dayah in Aceh Province: Its Meaning and Practice Uun Dwi Al Muddatstsir; Asmuni Asmuni; Marliyah Marliyah
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.v11i2.11963

Abstract

This study aims to examine the accountability perspectives and practices of financial reporting within dayah institutions in Aceh. The object of this study is dayah institutions located in Langsa City, East Aceh, and Aceh Tamiang. Data were gathered using in-depth interviews with the informants that were selected using purposive sampling with criteria: being a middle-upper management in one of these institutions and have involved in the production of accounting reports. In analyzing the data, the study employs the Miles and Huberman model along with Nvivo Software. The findings reveal that dayah's perspective on financial responsibility is a moral concept that upholds the values of integrity, communicativeness, and concern for meeting organizational duties regarding the use of public funds. In terms of accountability practice, it has not fully complied with the financial accounting standards outlined in PSAK 45 by the Institute of Indonesia Chartered Accountants (IAI), particularly with regard to the financial statements of non-profit entities, which include the disclosure of financial statements, activity reports, cash flow statements, and notes to financial statements. Consequently, it is imperative to expedite the improvement of financial reporting in dayah institutions.======================================================================================================== ABSTRAK - Akuntabilitas Keuangan Dayah di Aceh: Pemahaman dan Praktiknya. Penelitian ini bertujuan untuk memberikan gambaran dan pemahaman tentang perspektif akuntabilitas keuangan pada lembaga dayah di provinsi Aceh serta praktik akuntabilitas keuangan yang dilakukannya. Pendekatan penelitian yang dilakukan adalah kualitatif dengan teknik analisis data yang dikembangkan oleh Miles dan Huberman serta di kombinasikan dengan alat analisis Software Nvivo. Objek penelitian adalah lembaga dayah yang ada di Kota Langsa, Aceh Timur dan Aceh Tamiang. Informan penelitian ini adalah para pimpinan dayah dan pihak yang terlibat dalam pembuatan laporan keuangan dayah. Hasil penelitian memberikan gambaran bahwa perspektif dayah tentang akuntabilitas keuangan adalah suatu konsep akhlak yang menjunjung tinggi nilai integritas, komunikatif, dan kepedulian untuk memenuhi pertanggungjawaban organisasi dalam menggunakan dana publik. Praktik akuntabilitas belum memenuhi standar akuntansi keuangan yang digariskan dalam PSAK 45, khususnya dalam hal pengungkapan laporan keuangan, laporan aktivitas, laporan arus kas, dan catatan atas laporan keuangan. Oleh karena itu, diperlukan upaya-upaya yang dapat mempercepat perbaikan laporan keuangan pada lembaga dayah di Aceh. 
Islamic Accounting on Local Wisdom: Interpreting the Payable Concept in the Bhubuwan Tradition Merlina Maulida; Driana Leniwati; Tri Wahyu Oktavendi
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.v11i2.14829

Abstract

Bhubuwan is the money-giving tradition during a celebration within the Bangkalan community of Madura, East Java. The funds were deemed payable and must be returned at future events of a similar nature. This study aims to delve into the meaning of ‘payable’ in the Bhubuwan tradition in light of Islamic values such as friendship, brotherhood, trust, generosity, and sincerity. Data is gathered through observation, interviews, and documentation review. The informants are members of the local community who have participated in and comprehended the significance of the Bhubuwan tradition. The data is analyzed qualitatively using Miles and Huberman's four stages. The findings show that the term payable is interpreted in a broader context, not just as an obligation, as the existing accounting concept implies, but also as a family relationship and a measure of mutual tolerance and trust. There is also no additional nominal repayment obligation. The value of trust between communities in debt and credit transactions also supports the fact that this tradition has adopted the concept of sharia accounting over the years and has become a part of the local culture. It is expected that the concept of payable in the Bhubuwan tradition will change how humans view accounting concepts in general, particularly those related to payable.========================================================================================================ABSTRAK - Bhubuwan adalah tradisi pemberian uang dalam suatu acara hajatan pada masyarakat Bangkalan Madura, Jawa Timur. Pemberian tersebut dianggap sebagai ‘hutang’ dan akan dikembalikan pada kejadian serupa di masa yang akan datang. Penelitian ini bertujuan untuk menggali makna hutang dalam tradisi Bhubuwan yang dihubungkan dengan nilai-nilai Islam seperti persahabatan, persaudaraan, kepercayaan, kedermawanan, dan ketulusan. Data dikumpulkan melalui observasi, wawancara, dan telaah dokumentasi. Informan adalah anggota masyarakat setempat yang telah berpartisipasi dan memahami tradisi Bhubuwan. Data dianalisis secara kualitatif dengan menggunakan empat tahapan metode Miles dan Huberman. Temuan penelitian menunjukkan bahwa istilah hutang dalam tradisi ini ditafsirkan dalam konteks yang lebih luas, tidak hanya sebagai kewajiban seperti dalam konsep akuntansi, tetapi juga dimaknai sebagai hubungan keluarga, dan sebagai toleransi dan saling percaya. Selain itu, tidak ada penambahan nominal dalam pelunasan hutang. Nilai kepercayaan antar masyarakat dalam transaksi hutang dan kredit juga mendukung fakta bahwa tradisi ini telah mengadopsi konsep akuntansi syariah selama bertahun-tahun dan telah menjadi bagian dari budaya lokal. Konsep hutang dalam tradisi Bhubuwan diharapkan akan mengubah cara pandang manusia terhadap konsep akuntansi secara umum, khususnya yang berkaitan dengan hutang. 
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.

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