IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita was published in print and online by LPPM ISNJ Bengkalis. IQTISHADUNA is expected to be able to add economic insights, especially Islamic economics for academics, practitioners, researchers, policymakers (regulators), and other parties who are interested in developing economics knowledge and practice. IQTISHADUNA accepts written contributions from various parties through field research. IQTISHADUNA contains research results about economics, especially Islamic economics. The main focuses of IQTISHADUNA include Economics, Islamic Economics, Islamic Financial Institutions, Accounting, Finance, Islamic Banking and Management, Public Sector Management, Zakat, Infaq, Sadaqah, Waqf, Inheritance, Corporate Governance, Sustainability Reporting, Ethics and Professionalism, Business, Business Management, Sharia Business Management, e-Commerce, Capital Markets and Investment, Taxation, Financial Management, Sharia Financial Management, Economic Law and Sharia Economic Law.
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253 Documents
<![CDATA[Pengaruh Volume Penjualan, Biaya Produksi, Dan Pajak Penghasilan Terhadap Laba Bersih Di Bursa Efek Indonesia ]]>
<![CDATA[Eko Purwanto]]>
<![CDATA[ IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 10 No 2 (2021): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/iqtishaduna.v10i2.422
<![CDATA[Sales volume refers to the income from the company's top operating results, and production costs are all costs related to the production carried out by the company, while income tax is the company's obligation to the state, which is binding. The purpose of the study was to examine the effect of sales volume, production costs, and income tax on the company's net income. This research uses the causality method with quantitative data and purposive sampling technique. The research population is all companies in the food and beverage industry sector on the Indonesia Stock Exchange from 2014 to 2020. The sample of this research is 12 companies with 84 financial statements. Data analysis used a regression model. The results of the study indicate that income tax affects the company's net profit. Meanwhile, sales volume and production costs do not affect the company's net profit. This research can be a reference for investors in choosing companies in the food and beverage sector.]]>
<![CDATA[Metodologi Ekonomi Islam ]]>
<![CDATA[Yasmansyah Yasmansyah]]>;
<![CDATA[Zulfani Sesmiarni]]>
<![CDATA[ IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 10 No 2 (2021): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/iqtishaduna.v10i2.424
<![CDATA[This study aims to analyze the thinking methods used in Islamic economics critically. This study assumes that the methods used in Islamic economics are mostly designed to determine Fallah. Islamic economics was born not as a separate discipline but as an integral part of the Islamic religion as complete life teaching. Islam guides all human activities, including economics. This research is library research with a qualitative approach. Sources of data in this study using secondary data derived from books and relevant research results. The results of this study found that the methodology of Islamic economics must be built on the principles of Islamic epistemology, produce scientific criteria, and convey Islamic values to others. Islamic economics has a complete scientific building, giving birth to theories that explain economic doctrine and reality.]]>
<![CDATA[The Effect Of Cloud And Inbound Marketing On Purchase Decisions For Gold Savings ]]>
<![CDATA[Muh. Shadri Kahar Muang]]>;
<![CDATA[Muzayyanah Jabani]]>;
<![CDATA[Rikal Fajar Masati]]>
<![CDATA[ IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 11 No 1 (2022): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/iqtishaduna.v11i1.484
<![CDATA[This study aims to show the effect of cloud and inbound marketing on purchase decisions for gold savings at Bank Syariah Indonesia (BSI). This study uses a quantitative approach. The population in this study was 1286 people with a sample of 305 people. Data were collected using a questionnaire. Data were analyzed using multiple linear regressions. This study indicates that cloud marketing does not affect purchase decisions for gold savings. However, inbound marketing significantly influences purchase decisions for gold savings. Cloud and inbound marketing simultaneously significantly influence purchase decisions for gold savings with a contribution of 57.4%, and other factors influence the rest. This study complements a new perspective on marketing in industry 4.0. Practically it can be used as a reference for BSI management in making marketing decisions to embrace customers to save gold. This study can be used as a reference for developing marketing strategies for Islamic banking products in the future. Islamic banking practitioners can adopt practically cloud and inbound marketing as a strategy to reach customer purchasing decisions.]]>
<![CDATA[Peran Ambidexterity Organisasi Sebagai Variabel Intervening Dalam Meningkatkan Kinerja Pemasaran UMKM Di Masa Covid-19 ]]>
<![CDATA[Wendi Nurwendi]]>;
<![CDATA[Didit Haryadi]]>
<![CDATA[ IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 11 No 1 (2022): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/iqtishaduna.v11i1.513
<![CDATA[Micro, small and medium enterprises (MSMEs) explore new opportunities to gain profits and optimize existing resources. The presence of operational ambidexterity can focus on exploiting existing resources and exploring market opportunities. This study shows the influence of factors that can improve MSME marketing performance by adjusting product innovation strategies and customer orientation through ambidexterity during the covid-19 pandemic. The population of this research is MSME food and beverage in Serang, totalling 1,858 MSMEs. The number of samples is 170 respondents with the purposive sampling method. The analysis method uses a structural equation model (SEM) approach with the SmartPLS applications. The results showed that product innovation, market orientation, and organizational ambidexterity positively and significantly affected marketing performance. Product innovation and market orientation positively and significantly affected organizational ambidexterity. Organizational ambidexterity can mediate the effect of product innovation and market orientation on marketing performance. The results of this study can complement the existing theory. Then the results of this study can also be used as a reference for MSMEs in improving marketing performance by increasing product innovation and market orientation directly or through organizational ambidexterity.]]>
<![CDATA[Pengaruh Brand Ambassador Dan Brand Image Terhadap Minat Beli Yang Berdampak Pada Keputusan Pembelian ]]>
<![CDATA[Annung Purwati]]>;
<![CDATA[Mega Mirasaputri Cahyanti]]>
<![CDATA[ IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 11 No 1 (2022): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/iqtishaduna.v11i1.526
<![CDATA[This research aims to show the influence of brand ambassadors and brand image on buying interest and their impact on purchasing decisions. This study uses a quantitative approach. The research population is Scarlett consumers, whose total is not known with certainty. Sampling using purposive sampling technique and obtained 73 samples. The data analysis technique uses path analysis. The results showed that the brand ambassador did not affect buying interest. The brand image has a positive and significant influence on buying interest. The purchase intention has a positive and significant effect on purchasing decisions. The brand ambassador has a positive and significant effect on purchasing decisions. The brand image has no significant effect on purchasing decisions. The purchase intention cannot mediate the relationship between brand ambassadors and purchase decisions. The purchase intention can mediate the relationship between brand image and purchasing decisions. Companies can use this research in deciding policies and formulating strategies for maintaining a good brand image from consumer perceptions and using brand ambassadors to promote products.]]>
<![CDATA[Peluang Dan Tantangan Pembiayaan Online Syariah Dalam Menghadapi Pinjaman Online Ilegal ]]>
<![CDATA[Muh. Arafah]]>
<![CDATA[ IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 11 No 1 (2022): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/iqtishaduna.v11i1.540
<![CDATA[This study aims to show the opportunities and challenges of Islamic online financing in dealing with illegal online loans favoured by the public. The research method uses literature studies from journals, online news, and other reading materials. The study results found Islamic online financing opportunities in dealing with illegal online loans. Indonesia has a Muslim majority population, high internet users, the issuance of fatwa number 117/DSN-MUI/II/2018, and the spread of bad interest-based online loans. Meanwhile, the challenges of Islamic online financing in dealing with illegal online loans are the low level of Islamic financial literacy, access for micro, small and medium enterprises (MSMEs) to obtain financing to the banking sector is still low, and online-based security challenges. This research can be used to reference Islamic financing and complement existing theories.]]>
<![CDATA[Hoping Of Zakat Reinforcing Philanthropy In Indonesia ]]>
<![CDATA[Muhamad Fauzi]]>;
<![CDATA[Agus Gunawan]]>
<![CDATA[ IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 11 No 1 (2022): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/iqtishaduna.v11i1.550
<![CDATA[Indonesia is the most generous country by donating unknown people, money donations, and volunteer activities based on the World Giving Index by the Muslim majority population, contributing to the poor's socioeconomic, welfare, and empowerment. Zakat is a philanthropic activity with great potential and utilization, but there is a gap between its revenue potential and its realization. This research aims to describe the hope that zakat will strengthen philanthropy in Indonesia. The research method uses a qualitative descriptive approach and reports from zakat institution's secondary data sources. The results showed 81 amil zakat institutions and 491 zakat bureaus as zakat collection institutions increased in zakat collection by 26%, consisting of zakat fitrah, zakat mal income, zakat institutions, and individual zakat as 5.1 million people and corporate zakat as 36,000. Zakat through e-zakat or bank transfers and e-payments reached 93% during the Covid-19 pandemic. Zakat gives excellent hope to society's welfare through government and stakeholder regulations that can reduce the level of poverty. Zakat IDR 10.2 trillion gives hope to 23 million people and frees 15759 from the poverty line with better distribution effectiveness; the philanthropic hope of strengthening zakat in Indonesia has provided benefits and community welfare.]]>
<![CDATA[Perbandingan Kontribusi Pajak Hotel Dan Restoran Terhadap Pendapatan Asli Daerah Masa Pandemi Covid-19 Dan New Normal ]]>
<![CDATA[Hemas Noor Fadilla]]>;
<![CDATA[Novi Lailiyul Wafiroh]]>
<![CDATA[ IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 11 No 1 (2022): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/iqtishaduna.v11i1.590
<![CDATA[The covid-19 pandemic has impacted Indonesia's economic sector, including local revenue from taxes. This study compares the growth rate and contribution of hotel and restaurant taxes to Jombang Regency's original revenue during the covid-19 pandemic and the new normal. This research is a descriptive study using a quantitative approach. The source of data used is secondary data in the form of documentation. Data analysis using growth rate and contribution analysis. This study shows that the growth rate of hotel and restaurant tax revenues during the covid-19 pandemic and the new normal both increased. The contribution of hotel and restaurant taxes to original regional income during the covid-19 pandemic and the new normal increased but was included in the deficient category. This research can complement existing theories, become a reference for taxpayers to be obedient in paying taxes and become a reference for the Jombang district government to increase local tax revenues.]]>
<![CDATA[Pengelolaan Zakat Produktif Ternak Kambing Dalam Perspektif Hukum Islam ]]>
<![CDATA[Zul Fahmi]]>;
<![CDATA[Muh. Nashirudin]]>
<![CDATA[ IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 11 No 2 (2022): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/iqtishaduna.v11i2.598
<![CDATA[This research was conducted to analyze how the productive zakat program for goats was carried out by Baitul Mal Forum Komunikasi Antar Masjid (BMFKAM) Surakarta and how Islamic law reviewed the implementation of the program. This study uses a qualitative method with a normative juridical approach. Interviews and documentation carried out data collection techniques. The results of the study found that there was compatibility between the productive zakat program for goat livestock implemented by BMFKAM Surakarta with Islamic law and laws regarding zakat management. The productive zakat program for goats has a tremendous economic impact on beneficiaries, including jobs and opportunities to improve their welfare. Theoretically, this research can be an additional reference for other researchers and academics who wish to conduct the same research on productive zakat, especially goats. This research can inspire the community and zakat managers to make zakat distribution programs more creative, innovative, and beneficial for the community's economic development.]]>
<![CDATA[Determinants Of Turnover Intention With Organizational Commitment As Moderating ]]>
<![CDATA[Vivi Alviyah]]>;
<![CDATA[Saifudin Saifudin]]>
<![CDATA[ IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 11 No 2 (2022): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December ]]>
Publisher : <![CDATA[LPPM ISNJ Bengkalis ]]>
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DOI: 10.46367/iqtishaduna.v11i2.712
<![CDATA[This study aims to determine the influence of self-efficacy, perceived organizational support, and Islamic work ethics on turnover intention with organizational commitment as moderation at PT. X Semarang. This research is quantitative research using primary data sources. The population in this study found 278 employees. The sampling technique used is purposive sampling, while the sample size is calculated using the Slovin formula so that the number of samples is 75 employees. This research uses multiple regression analysis with the moderated regression analysis (MRA) test. The results of this study are that self-efficacy (SE) positively and significantly affects turnover intention (TI). Perceived organizational support (POS) negatively and significantly affects TI. Islamic work ethic (IWE) negatively and significantly affects TI. Organizational commitment (OC) cannot moderate SE on TI. OC cannot moderate POS on TI. OC cannot moderate IWE on TI. This study provides a new perspective, namely from the employee’s point of view psychologically, the company can be used as a reference to reduce the turnover rate at PT. X Semarang. Specifically, regarding what factors need to be addressed so that the employee turnover rate can be reduced, this study can also reduce turnover rates by increasing perceived organizational support and the employee’s Islamic work ethic.]]>
