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Muhammad Aras
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Jalan Tamalate 4 Stapak 16 Rappocini Kota Makassar Jalan Andi Djemma, Program Pascasarjana Universitas Negeri Makassar, Indonesia.
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INDONESIA
Indonesian Journal of Economics, Entrepreneurship, and Innovation
ISSN : -     EISSN : 27218287     DOI : -
Indonesian Journal of Economics, Entrepreneurship, and Innovation is a journal published by the ILIN Institute Research Institute with a blind review process having e-ISSN: 2721-8287. aims to publish articles or scientific work in the form of research results from students, teachers, lecturers and economic practitioners in Indonesia and from various countries in the world. Indonesian Journal of Economics, Entrepreneurship, and Innovation The focus of this journal article is Economics, Economic Education, Management, Entrepreneurship, and start-up, both in educational institutions and outside educational institutions. This journal is published three times a year namely May, September and January Articles sent to the Indonesian Journal of Economics, Entrepreneurship, and Innovation must be in the Doc format (using Microsoft Word) in both Indonesian and English. for the initial review stage by the editor and subsequently to the reviewer review according to their area of ​​expertise. Articles are posted online through the website by first registering and then submitting articles.
Articles 3 Documents
Search results for , issue "Vol. 3 No. 1 (2022): Mei" : 3 Documents clear
Formulasi Zakat Perusahaan Kalla Group di Kota Makassar Fitrawansah Fitrawansyah; Abdul Wahid Haddade; Aam Azzatil Isma; Sri Aisyah Yope; M. Wahyuddin Abdullah
Indonesian Journal of Economics, Entrepreneurship, and Innovation Vol. 3 No. 1 (2022): Mei
Publisher : ILIN Institute

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Abstract

This paper aims to create a zakat formulation based tazkiyah as manifestation of the distribution of sharia value added in Kalla Group companies in Makassar. This paper is a descriptive qualitative research with a phenomenological approach. The research results show that the calculation of zakat for Kalla Group company was carried out at the beginning of the year when the budget meeting was held, the amount of zakat paid by each subsidiary was adjusted to the projected profit target for that year. Kalla Group acknowledges and records zakat as a general expense. After Hadji Kalla Foundation officially became LAZNAS, Kalla Group acknowledged and recorded zakat as a zakat expense that could reduce the company's profits. Another research result formulates the corporate zakat into 2 formulations, 1) Calculation formulation of zakat for companies is based on the total of working capital (current assets-current liabilities) plus net profit after tax, then multiplied by 2.5% to get the amount of zakat to be paid by the company. This formulation is deemed ideal to be implemented on Kalla Group based on the actual conditions of the company which have previously undergone tazkiyah-based screening. 2) This research also produces a reporting formulation in the form of a company’s zakat reporting format which can facilitate companies in classifying related accounts in their corporate zakat calculations. The formulation of the calculation of zakat for companies with tazkiyah screening is hoped to be a manifestation of the distribution of the sharia value added of the company.
PENGARUH PEMBIAYAAN MODAL KERJA, INVESTASI DAN KONSUMSI TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA Sappeami Sappeami; Anton Priyo Nugroho; Baharuddin Baharuddin
Indonesian Journal of Economics, Entrepreneurship, and Innovation Vol. 3 No. 1 (2022): Mei
Publisher : ILIN Institute

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Abstract

Financing is the largest portion from the assets of Islamic banks because it is the main activity of banking system. Based on its use, financing is distributed through capital, investment, and consumption. The performance success of banking system is seen from its profitability. The objective of this research was to know the effects of financing of capital, investment, and consumption on the profitability of Islamic banks, proxied with ROA both in the long term and in the short term.This was a quantitative research with causal approach. This research population was all Islamic banks and Islamic enterprise units in Indonesia in January 2017 to November 2016. The data were analyzed using Error Correction Model (ECM). Based on the resulta of this research, the variable of capital financing in the long term has negative significant effect on the variable of ROA, while in the short term, this variable has no effect on the variable ROA. The variable of investment financing in the long term has positive significant on the variable of ROA, while in the short term, it does not have any effect on ROA. On the other hand, the consumption financing has no effect on ROA, neither in the long term nor in the short term. All variables simultaneously have significant effect on the profitability of Islamic banks in Indonesia in 2007-2016, both in the long term and in the short term
Pengaruh Kapabilitas Dinamik Dan Kualitas Layanan Pendidikan Terhadap Minat Masyarakat Di Madrasah Ibtidaiyah DDI 373 Paredeang Kabupaten Polewali Mandar Sapri Sapri; Paisal Syam; Berlian Berlian
Indonesian Journal of Economics, Entrepreneurship, and Innovation Vol. 3 No. 1 (2022): Mei
Publisher : ILIN Institute

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Abstract

This study aims to determine whether dynamic capabilities and quality of educational services affect public interest. By using the SPSS Version 25.0 method, there were 62 respondents who were used as samples in this study, namely the parents of students from Madrasah Ibtidaiyah DDI 373 Paredeang. The types of data used in this study are primary and secondary data. Data collection techniques were carried out by distributing questionnaires to the research sample. T-test analysis is used to test in this study. The results of this study indicate that (1) Dynamic Capabilities have a significant effect on public interest. (2) The quality of education services has a significant effect on public interest. And F test analysis is used to test the dynamic capabilities and quality of education services. The results of this study indicate that the dynamic capability and quality of education services simultaneously have a significant effect on public interest in Madrasah Ibtidaiyah DDI 373 Paredeang

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