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Published by Institut Agama Islam Negeri Salatiga
ISSN : 19787332     EISSN : 25021427     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice
INFERENSI, social and religious research journals focuses on the discussion of social-religious research that includes education, law, and economy using quantitative or qualitative research methods. This journal is a media to accommodate the result of field research of students, lecturers, or practitioners.
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Articles 8 Documents
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Search results for , issue "Vol 13, No 1 (2019)" : 8 Documents clear
Kearifan Lokal dan Aktifitas Filantropi Perantau Sulit Air Sepakat (SAS) dalam Menghadapi Revolusi Industri 4.0 Addiarrahman Addiarrahman
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 13, No 1 (2019)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v13i1.177-200

Abstract

This article describes the practice of philanthropy of the diaspora of Sulit Air Sepakat (SAS) in facing the industrial revolution 4.0. Merantau as a form of local wisdom of the Minangkabau people based on Adat Bersendi Syara’, Syara’ Bersendi Kitabullah (ABS-SBK), forming Islamic philanthropic behavior that can keep up with the times. However, the management system applied is still traditional. After SAS was officially incorporated as a Perkumpulan, it was a strategic change in knitting the power of diaspora philanthropy. Through participatory action research, this article reveals the philanthropic activities of Sulit Air diasporas in the era of industrial revolution 4.0 is to establish SAS information systems, utilization of social media, and programs to improve the quality of human resources.
Measuring the Welfare Level of Local Comunnity Who Take Sustainable Business Financing Based on Local Wisdom In the Islamic Microfinance Institution Syaparuddin Razak
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 13, No 1 (2019)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v13i1.1-24

Abstract

This study is a single instrumental case study, the study that describes the welfare level of local community who take a sustainable business financing based on local wisdom in BMT As'adiyah Sengkang. The data was collected by questionnaires and interviews as research instruments. The data obtained from the questionnaires was analyzed by a combination of the Keynes and Khan consumption equations. Findings from the questionnaires data were verified and explored with interview data. The results are (1) APC value MPC value on physical consumption and other worship consumption of respondents for all their income levels. (2) APC and MPC values on the zakat maal payments of respondents for all their income levels are the same, constant, and (3) E1 value E2 value on the principal consumption of respondents for all their income levels. It means that the sustainable business financing based on local wisdom in BMT As'adiyah Sengkang can improve the local community welfare. So that it also contributes greatly to increasing regional GDP. 
Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Yang Tercatat Di Jakarta Islamic Index Tahun 2012-2016) Sunarsih Sunarsih; Slamet Haryono; Fahmi Yahya
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 13, No 1 (2019)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v13i1.127-148

Abstract

Taxes are a major contribution on state revenues which will then be used for national financing and development. However, taxpayers’ compliance level is still low. There are deviations made by the taxpayer in reducing taxes, in order not to get a high tax. One of them by tax avoidance. Tax avoidance is the process of controlling actions to avoid the consequences of improper taxation and is legal. The purpose of this research is to explain the effect of profitability, leverage, corporate governance, and firm size to tax avoidance. The researcher take a case study on a company listed on the Jakarta Islamic Index (JII) in 2012 until 2016. The sample are 65 samples consisting of 13 companies. Regression used in this research is panel data regression, where selected Fixed Effect as the right regression model. In this regression, the result shows that profitability as measured by ROA and firm size as measured by total asset have significant negative effect to tax avoidance, and leverage as measured by DER has a significant positive effect on tax avoidance. While corporate governance as measured by independent commissioners and audit committee does not affect tax avoidance
Analysis of Influence of Intrinsic Aspect, Demography Aspect and Service of Zakat Institution toward Zakat Payment to Zakat Institution Ahmad Mifdlol Muthohar
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 13, No 1 (2019)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v13i1.25-50

Abstract

This study aimed to determine the concept of the blessing of zakat and the muzaki’s perception about the blessings and to find internal factors that affected the muzaki in issuing zakat to zakat institutions. These factors were the service of zakat institutions, muzaki’s religiosity, feeling blessed, gender, education level, and occupation, whether all of which affected the propensity of their choice in issuing zakat to zakat institutions. Sampling used purposive random sampling. For data analysis tools, this study used multiple regression analysis with tobit models. The findings in this study showed that the feeling of blessing by issuing zakat and occupational factors did not significantly influence the preferences of muzaki to issue zakat to certain zakat institutions. For the service of zakat institution, gender, and education level, they significantly and positively affected the preferences to issue zakat to zakat institutions. The variable of muzaki’s religiosity negatively affected the trend in the choice of muzaki to issue zakat to zakat institutions significantly.
Nilai Ekonomi Umbul Pengging Sebagai Area Tujuan Wisata Sri Walyoto
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 13, No 1 (2019)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v13i1.99-126

Abstract

This research was conducted to determine the consumer surplus and total economic value of the Sharia Umbul Pengging tourist destination in Dukuh Village, Banyudono District, Boyolali Regency, Central Java Province, Indonesia. The area is a natural area as a public water source managed by the local government. The main objective of this study was to analyze the demand of Umbul Pengging as a sharia tourist destination. The Travel Cost Method  (TCM)  is  used  to  estimate  the  travel  demand  offered  by  Umbul  Penggging.  The evaluation approach used service preferences expressed from the point of view of the user of the Umbul Pengging dominant function. The collected data produces a tourist request function  Umbul  Pengging  is  formulated  as  a  function  of  travel  costs,  sacrifice  of  travel time and income and visitor education. The results of research on travel costs, income and education of visitors are significant, tourists get benefits (surplus) for their visits.
Anggaran Belanja Daerah Berbasis Maqasid al Syari’ah: Analisis Realisasi Anggaran Kota Palopo FIRMAN MUHAMMAD ARIF
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 13, No 1 (2019)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v13i1.51-74

Abstract

This paper discusses about Regional shopping budget based maqasid al syari’ah: realization analysis of the palopo city budget with the focus of the problem, namely, the reality of empowering the government expenditure budget and realization of its utilization in Palopo City, how the government and its policies encourage the development of people’s living standards with the realization of the government expenditure budget in terms of the hierarchy or interconnectivity of the concept of maqasid al-syari’ah. The type of research is field research that is descriptive and  explorative  by  using  multi  approaches  such  as  normative,  juridical,  sociological,  and welfare theology. The results showed that the local government was considered to have carried out various efforts and policies by encouraging the development of people’s lives. The realization of the government expenditure budget is considered to have interconnectivity with the concept of  maqasid  al  syari’ah.  Massive  acceleration  of  budget  absorption  is  carried  out  so  that dependence from the central and provincial levels can be minimized. Assessment of the local government in budget management has reflected the government’s performance every year. The realization of these regional budget expenditures has a broad impact on the standard of living of the community, especially in the provision of better basic services for its citizens. There are pro-people policies that are protective, responsive, constructive and aspirational.
Perubahan Kesadaran Berzakat, atas Pengaruh Video Iklan Layanan Masyarakat dan Dampaknya pada Masyarakat Jateng dan DIY Bawono, Anton; Erlangga, Rifqi Aulia
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 13, No 1 (2019)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v13i1.149-176

Abstract

This study aims to find out how much influence public service video ads have on zakat awareness. A total of 200 Muslim respondents from Central Java and Yogyakarta. The research method used is linear regression, which is processed with the help of SPSS 16.00 statistics. In addition to the study, a response was also made to the video on public service advertisements and a description of the awareness of the people of Central Java and Yogyakarta. From the findings, it was found that 19.2% of zakat awareness increased after watching a public service advertisement video. Positive findings are expected to be the light of the people of Central Java and Yogyakarta to immediately pay zakat. The amil zakat institution is also expected to be helped in terms of increasing the zakat conscious movement through mass media facilities
Syariah Branding; Komodifikasi Agama Dalam Bisnis Waralaba Di Era Revolusi Industri 4.0 Baharun, Hasan; Niswa, Harisatun
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 13, No 1 (2019)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v13i1.75-98

Abstract

This paper presents the phenomenon that develops in society, related to the existence of religious commodification in business, namely the labeling of "Syari'ah" as a medium to attract customer loyalty in the era of industrial revolution 4.0. The labeling of "Syari'ah" is used as a strategy by industry players by utilizing religion as a selling value to get attention from consumers. Religion is exploited, explored and used as a commodity by the community to take advantage. Kopotren Basmalah as the research site is present as one of the real applications of the pesantren Sidogiri which wants to become a boarding school capable of competing in the world of economy. Pesantren Sidogiri modifies the science of religion and economics to give birth to a sharia-based retail company. A phenomenon that develops in this business, religion is used as a media or tool to sell products from the business. This study uses a qualitative method with phenomenology. The results show that the public perception of the branding of "syari'ah" conducted by the Basmalah copontren namely; loyal oriented customer, performing image, santri entrepreneurship, a place for social piety and debating beliefs in the business of buying and selling.

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