cover
Contact Name
Romy Yunika Putra
Contact Email
journal.maqdis@gmail.com
Phone
-
Journal Mail Official
journal.maqdis@gmail.com
Editorial Address
Program Studi Ekonomi Syariah - Universitas Islam Negeri Imam Bonjol Padang, Sungai Bangek, Balai Gadang, Kec. Koto Tangah, Padang, Sumatera Barat.
Location
Kota padang,
Sumatera barat
INDONESIA
Maqdis: Jurnal Kajian Ekonomi Islam
ISSN : 25285645     EISSN : 25285661     DOI : http://dx.doi.org/10.15548/maqdis
Core Subject : Economy,
The journal is published twice a year in June and December. Contains scientific aticles in the form of research, analysis study, theoretical study and review of studies in the field of Islamic economics. Publishing this journal aims to increase the quantity and quality to spread knowledge and also as a means of communication between scientists, practitioners, students and observers of Islamic economic studies
Articles 138 Documents
HEALTH ANALYSIS OF SHARIA FINANCING SAVING AND LOAN COOPERATIVES IN PADANG CITY (CASE STUDY OF LUBUK KILANGAN DISTRICT) M. ZAKY MUBARAK LUBIS; WAHYUNI LELY AUGUSNA; RAMA WAHYUDIN; GUSTI DIRGA ALFAKHRI PUTRA
Maqdis: Jurnal Kajian Ekonomi Islam Vol 6, No 2 (2021): Juli - Desember 2021
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v6i2.355

Abstract

This study aims to analyze the soundness level of the Sharia Financing Savings and Loans Cooperative (KSPPS) of Lubuk Begalung District. This descriptive quantitative research uses Perdep No. 07/Per/Dep.06/IV/2016 as a reference for calculating KSPPS health. This research was conducted at 6 KSPPS in Lubuk Begalung District, namely KSPPS Banda Buek, KSPPS Padang Besi, KSPPS Indarung, KSPPS Koto Lalang, KSPPS Tarantang and KSPPS Baringin. The data analyzed is financial report data for 2020. The results showed that of the 6 KSPPS tested, Padang Besi KSPPS received a healthy predicate with a score of 80, 55 and 5 other KSPPS received quite healthy criteria with details of the Banda Buek KSPPS score of 68.1, KSPPS Indarung 77.05, KSPPS Koto Lalang 79.95, KSPPS Baringin 74.35 and KSPPS Tarantang 66.5.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM UPAYA PENGENDALIAN INTERNAL PADA ONLINE SHOP SANDRA AYU; MAISYA PRATIWI
Maqdis: Jurnal Kajian Ekonomi Islam Vol 6, No 2 (2021): Juli - Desember 2021
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v6i2.377

Abstract

ANALYSIS OF THE CALCULATION IMPLEMENTATION OF ARTICLE 22 INCOME TAX COLLECTION ON THE PROCUREMENT OF GOODS AT PT USFATINDO BY THE EXPENDITURE TREASURER YENI ELFIZA ABBAS
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 2 (2022): Juli - Desember 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v7i2.378

Abstract

The purpose of the research is to analyze the calculation and collection of Income Tax on the purchase of goods made by the Expenditure Treasurer of PT Usfatindo, whether it was in accordance with the Regulation of the Minister of Finance No. 107/PMK.010/2015 regarding Fourth Amendment To Ministerial Regulation of Finance Number 154/ Pmk.03/ 2010 regarding Collection of Article 22 Income Tax In Regard to The Payment For The Delivery of Goods And The Activities of Import or Other Business Activities. The method used in this research is the descriptive analysis method or case analysis.. Research results indicates that the calculation, collection, and deposit of PPh 22 based on the Regulation of the Minister of Finance Number 107/PMK.010/2015 on Goods Expenditure at PT USFATINDO has been carried out in accordance with the provisions, but in every process of taxation activities of an agency sometimes there are still shortcomings. Therefore, the role of the government including the Directorate General of Tax is needed to continue to guide and remind the importance of taxation in the development of the State in terms of State financing.
GOVERNANCE OF TARUSAN KAMANG MAGIC POND AS A HALAL DESTINATION IN AGAM DISTRICT RAHMAN HIDAYU; ERWIN ERWIN; AFRIZAL AFRIZAL
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 2 (2022): Juli - Desember 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v7i2.405

Abstract

The Tarusan Kamang Magical Lake is a future tourist attraction that has the potential to implement halal tourism. This study aims to see whether there is conformity in the arrangement of tourist objects with the principles of halal tourism. The method used is field research, where the researcher directly observes the research object. The study results show that the Tarusan Kamang Magic Lake fulfills seven out of fifteen indicators of halal tourism. The improvements that can be made include: 1) The local government is managing tourist objects so that they can build halal restaurants with polite-looking servers by Islamic ethics; 2) Building a prayer room to make it easier for tourists to worship, 3) Providing halal tourism education to the public or tourism managers to improve Islamic ethics and be able to separate tour guides based on gender; 4) Holding Islamic festivals such as breaking the fast together in the month of Ramadan and involving tourists in these activities.
IMPLEMENTASI PENYALURAN DANA INFAQ DI BAITUL MAAL WAT TAMWIL FRILLA GUNARIAH; AHMAD HASAN RIDWAN
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v7i1.452

Abstract

KEADILAN SEBAGAI PRINSIP DALAM EKONOMI SYARIAH SERTA APLIKASINYA PADA MUDHARABAH ARIS MUNANDAR; AHMAD HASAN RIDWAN
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v7i1.453

Abstract

PENGHARAMAN RIBA DALAM PERSPEKTIF AL-MAQASID ASY-SYARIAH ABDURRAHMAN WAHID; AHMAD HASAN RIDWAN
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v7i1.454

Abstract

ANALISIS SWOT TERHADAP OBJEK WISATA PANTAI NATAL MENUJU WISATA HALAL DI KECAMATAN NATAL NOVIA INDRIANI; HALIZAH HALIZAH; FAZNIL HUSNA S RASYAD
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v7i1.460

Abstract

PURCHASE INTENSITY ANALYSIS OF MUSLIM MILLENNIAL CONSUMERS WITH YOUTUBE FOOD CONTENT NUR AFIFAH
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v7i1.451

Abstract

THE EFFECTIVENESS OF WOMEN ON BOARDS IN AFFECTING ISLAMIC SOCIAL REPORTING DISCLOSURE LATIFAH SUKMAWATI YUNIAR; ANDI AINIL MUFIDAH TANRA; ANDI CHAIRIL FURQAN
Maqdis: Jurnal Kajian Ekonomi Islam Vol 7, No 1 (2022): Januari - Juni 2022
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v7i1.465

Abstract

This study investigates the potential impact of gender diversity on the Islamic social reporting disclosure of Indonesian sharia-approved firms. These firms operate in accordance with Islamic principles and have been approved by regulators. The study uses quantitative analysis and regression models to analyze data from a sample of firms listed in the Jakarta Islamic Index between 2016-2018. The findings suggest that having women on the board of directors and commissioners has a detrimental effect on ISR disclosure, possibly due to the lack of adequate representation of women on boards. This study contributes to the ongoing discourse about the relationship between gender diversity in corporate leadership and social responsibility in Islamic businesses.

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