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INDONESIA
Jurnal Al-Iqtishad
Published by Universitas Islam Negeri Sultan Syarif Kasim Riau
ISSN : 2162547     EISSN : 26568489     DOI : -
Core Subject : Social,
Social Sciences
Jurnal AL-IQTISHAD Print ISSN:0216-2547 | Online ISSN 2656-8489 adalah jurnal yang diterbitkan oleh Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau.Artikel yang dipublikasi JURNAL AL-IQTISHAD meliputi hasil penelitian tentang masalah-masalah ekonomi, kebijakan ekonomi yang dikeluarkan oleh pemerintah serta pengaruhnya terhadap perusahaan swasta dan masyarakat dan hal lain yang terkait.JURNAL AL-IQTISHAD diterbitkan dua kali dalam setahun.
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Articles 10 Documents
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Search results for , issue "Vol 19, No 1 (2023)" : 10 Documents clear
THE PERCEPTION OF THE KIAI'S VIOLATED TOWARDS DIGITALIZATION OF ECONOMIC TRANSACTIONS Ma'shum, AM. Muh. Khafidz
Jurnal Al-Iqtishad Vol 19, No 1 (2023)
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i1.19786

Abstract

This paper aims to describe the Kiai's perception of violating the digitalization of economic transactions, which is limited to four areas, namely m-banking, e-money, e-wallet and financial technology. The research method used is qualitative using primary data sources from the field, where the research subjects are the offending Kiai who meet the criteria. Data was collected using interview and observation techniques. Data validity uses triangulation, member checking and emic methods. After coding, the data was analyzed using domain and taxonomy analysis techniques. The results that can be presented are the Kiai violating perceptions of the digitization of economic transactions divided into two, namely first the violating Kiai who are exposed to stimulus and direct experience of digitizing economic transactions at high intensity; and secondly, the Kiai violates with a low level of exposure and direct experience. Kiai violates the first category perceiving the digitization of economic transactions in the aspects of function and shariah compliance, in which the digitization of economic transactions is perceived as a transaction medium which is easy, practical, safe, efficient, comfortable, supports activities and does not conflict with sharia aspects. The Kiai violating the second category perceives the digitalization of economic transactions as merely a non-cash financial transaction. This research is expected to complement the theory of perception formation by adding a confirmation stage in the perception formation process. In addition, research also limits the applicability of the theory of agent of social change, meaning that kiai can act as agents of social change if they have the ability to adapt to the dynamics of civilization.
ANALYSIS OF PRODUCTIVE WAQF FINANCIAL MANAGEMENT AT THE INDONESIAN WAKAF BOARD (BWI) REPRESENTATIVE OF RIAU PROVINCE Andrini, Rozi
Jurnal Al-Iqtishad Vol 19, No 1 (2023)
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i1.21426

Abstract

The Indonesian Waqf Agency (BWI) Representative for Riau Province exists as an independent institution to support the development of waqf in Riau Province. As an independent institution, BWI functions, one of which is to manage and develop waqf assets on a national and international scale. However, phenomena in the field show that waqf funds at BWI are still relatively small to be managed. This study aims to analyze productive waqf financial management at BWI Riau Province Representative. This research is field research (field research) with a qualitative approach. The results of the study show that the Indonesian Waqf Agency (BWI) Representative of Riau Province has carried out financial management well and at this time productive waqf financial management has been carried out according to the standards set by BWI. However, there are drawbacks, namely that it is only limited to managing the types of cash waqf deposited in Islamic banks. In addition, BWI has problems in financial management, namely the absence of a Sharia Guarantee Institution. This research is expected to provide recommendations for the BWI Riau Province Representative in managing productive waqf finances as well as material for evaluating the functions of BWI.
PENGARUH PENERAPAN TEKNOLOGI INFORMASI DAN INOVASI TERHADAP KINERJA (STUDI PADA UMKM KABUPATEN ROKAN HILIR RIAU) desmiyawati, desmiyawati; Nasir, Azwir; Hariadi, Hariadi; Safrizal, Safrizal
Jurnal Al-Iqtishad Vol 19, No 1 (2023)
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i1.22264

Abstract

The Covid-19 pandemic has greatly impacted MSMEs where many MSMEs have experienced a decline in performance and even closed. In the new normal era, MSMEs are slowly starting to rise, business actors are utilizing online media or the use of technology and innovating to boost sales again. The goal of the research is to analyze the impact of information technology and innovation on MSMEs performance in the Rokan Hilir Regency of Riau. There are 34,036 registered MSMEs in the Rokan Hilir regency, according to the Regency Office of Cooperatives and MSMEs. In contrast, the study's sample size was determined using the Slovin and criterion-based sampling methods, and it totaled 100 MSMEs. The information gathered is called "primary data," and it consists of questionnaires and interviews with a small number of MSMEs participants. The data was analyzed using a robust linear regression model. The findings of the research hypothesis indicate that information technology and innovation have a positive and significant impact on MSMEs performance. MSMEs will find it much simpler to market their products with the help of information technologies such as the use of online media, expanding the reach of their product sales. Similarly, innovative approaches to the products the company manufactures give it an edge over the competition and boost MSMEs performance.
THE INFLUENCE OF PERCEPTIONS OF TAX SYSTEM EFFECTIVENESS, TRUST IN THE GOVERNMENT, AND PERCEPTIONS OF CORRUPTION ON TAX COMPLIANCE MEDIATED BY TAXPAYER AWARENESS (Study on MSMEs Taxpayers of Grobogan Regency) Inayah, Nur; Utomo, Budi
Jurnal Al-Iqtishad Vol 19, No 1 (2023)
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i1.20357

Abstract

The research was conducted to determine the effectiveness of the taxation system, trust in the government, and the perception of corruption in taxpayer compliance with taxpayer awareness as an intervening variable. The data was collected by disseminating a direct questionnaire to the Grobogan Regency MSMEs Taxpayer. This research type is quantitative with the number of respondent a total of 100 Grobogan Regency MSMEs recorded at Primary Tax Office Service in Blora. The data obtained is processed using the assistance of IBM SPSS version 25. The result of this study is that taxpayer compliance can be positively and significantly influenced by the perception of the effectiveness of the tax system and taxpayer awareness of taxpayer compliance. Still, trust in the government and corruption perception cannot influence taxpayer compliance. Taxpayer awareness can be influenced positively and significantly by the perception of the effectiveness of the tax system and trust in the government. Still, the awareness of taxpayers cannot be influenced by the perception of corruption. Taxpayer awareness can mediate the effect of the perception of the effectiveness of the taxation system and trust in the government on taxpayer compliance. In contrast, the awareness of taxpayers is unable to mediate the effect of corruption perception of taxpayer compliance.
IMPLIKASI ACFTA (ASEAN CHINA FREE TRADE AREA) TERHADAP PERKEMBANGAN UMKM (USAHA MIKRO KECIL DAN MENENGAH) DI INDONESIA Rimapradesi, Yulia; Hidayat, Regga Fajar; Alif, Naufal Muhammad
Jurnal Al-Iqtishad Vol 19, No 1 (2023)
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i1.19611

Abstract

ACFTA (ASEAN China Free Trade Area) is one of the collaborations built by Indonesia in the context of improving the domestic economy, in which Indonesia must follow the free trade policies and regulations set by the WTO (World Trade Organization). Indonesia's readiness to face this free trade is highly questionable. This also has an impact on MSMEs (Micro, Small and Medium Enterprises) in Indonesia, with the existence of free trade, trade competition is getting hotter. This article aims to look at the implications of ACFTA (ASEAN China Free Trade Area) on the development of Indonesian SMEs. Qualitative research with analytical descriptive methods is applied in this study, based on data sources obtained through library research techniques. This study shows that the implication of ACFTA (ASEAN China Free Trade Area) is not contributing to the economic improvement of MSMEs (Micro Small and Medium Enterprises) this is inseparable from the government factor which is more concerned with Chinese imports and the lack of understanding of marketing for MSMEs (Micro, Small and Medium Enterprises)
THE ROLE OF SHARIA COOPERATIVE MITRA INSAN MANDIRI (MIM) IN THE POST-PANDEMIC COMMUNITY ECONOMIC RECOVERY Mulyadi, Sandi; Suryanto, Asep; Mulyati, Sri
Jurnal Al-Iqtishad Vol 19, No 1 (2023)
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i1.19617

Abstract

The role of the MIM sharia cooperative (Mitra Insan Mandiri) in carrying out operational activities, one of which can be seen from the level of public trust in the MIM sharia cooperative, when the rapid spread of the coronavirus resulted in economic problems that occurred in Indonesia, including the Tasikmalaya area. Tasikmalaya is an area affected by the economy and social community, not least the impact on Islamic financial institutions including sharia cooperatives. This study was conducted to analyze the role and growth of sharia cooperatives during the coronavirus pandemic in MIM sharia cooperatives. This research is a descriptive study using a quantitative approach, this research is focused on a SWOT analysis of internal and external factors such as opportunities, threats, strengths, and weaknesses. The study used observational techniques in the form of observing data related to the coronavirus. The results obtained indicate that with the coronavirus pandemic, MIM's sharia cooperative financial reports have an impact on financing achievement, revenue achievement, and operating profit achievement
IMPULSE BUYING OF GENERATION Z MUSLIMS: A STUDY ON HEDONIC SHOPPING MOTIVATION, SHOPPING LIFESTYLE, AND HEDONIC SHOPPING VALUE Setiawan, Muhammad Afan; Supriyanto, Agus
Jurnal Al-Iqtishad Vol 19, No 1 (2023)
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i1.19875

Abstract

The aim of this study was to identify the factors influencing impulse buying among Generation Z Muslims in Kudus Regency. The research was conducted on the Generation Z Muslim community in Kudus Regency, with a total sample size of 100, utilizing the purposive sampling technique. Data processing involved the use of statistical analysis methods through the SPSS program. The findings of this study revealed that the hedonic shopping motivation variable did not exhibit a positive and significant impact on impulse buying among Generation Z Muslims in Kudus Regency. Conversely, the Shopping Lifestyle variable demonstrated a positive, albeit insignificant, effect on impulse buying behavior of Generation Z Muslims in Kudus Regency. Moreover, the Hedonic Shopping Value variable exhibited a positive and significant influence on impulse buying among Generation Z Muslims in Kudus Regency. The managerial implication of this research underscores the importance of considering shopping lifestyle behavior and hedonic shopping value, as these factors can have an impact on the impulse buying tendencies of Generation Z Muslims.
ANALYSIS OF SOLVENCY VARIABLES IN MODERATING THE EFFECT OF MACROECONOMIC VARIABLES ON THIRD PARTY FUNDS (CASE STUDY ON BCA SYARIAH FOR THE 2013-2022 PERIOD) Ainiah, Zumrotul; Bawono, Anton
Jurnal Al-Iqtishad Vol 19, No 1 (2023)
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i1.22447

Abstract

This research was conducted to analyze solvency ability in moderating the effect of macroeconomic factors on third party funds at BCA Syariah for the 2013-2022 period. This type of research is quantitative research using MRA or Moderated Regression Analysis as an analytical tool. The data used in this study is secondary data with s monthly period time series pattern obtained from financial reports issued by BCA Syariah. This software for data analysis used in this study is Eviews 10. The results obtained are that inflation has no effect on third party funds, the BI Rate has no effect on third party funds, the money supply has a positive and significant effect on third party funds, gross domestic product has no influence on third party funds, solvency can moderate the relationship of currency exchange rates to third party funds, and solvency can moderated the relationship of the joint stock price index to third party funds.
THE INFLUENCE OF THE PROPORTION OF INDEPENDENT COMMISIONERS, MUSLIM DIRECTORS, EXECUTIVE CHARACTER, AND AGE OF THE MAIN DIRECTOR ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATIONG VARIABLE (CASE STUDY: COMPANIES REGISTERED AT ISSI IN 2017-2021) Pratiwii, Intan
Jurnal Al-Iqtishad Vol 19, No 1 (2023)
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i1.21778

Abstract

This study aims to determine the effect of the proportion of Independent Commissioners, Muslim Directors, Management Character, and Age of the Main Director on Tax Avoidance with Company Size as a Moderator in Companies Registered at ISSI in 2017-2021. This research is a quantitative research with secondary data in the form of panel data. The sampling technique is purposive sampling; The sample used is 32 companies registered at ISSI for the 2017-2021 period. The analytical tool used is the Eviews 9 application. The analytical method used is descriptive test, stationarity test, F test, t test, R2 test, classic assumption test, and MRA test. The results showed that the variable proportion of independent commissioners, Muslim directors, and the age of the main director had no effect on tax evasion. Meanwhile, the character of the executive ticket has a significant positive effect on tax evasion. Based on the Moderated Regression Analysis test, it shows that the variable size of the proportion of the company cannot moderate the influence of independent commissioners, Muslim board of directors, executive committee character, and age of the main director on tax avoidance.
TRANSFER PRICING PRACTICES: STUDY IN MANUFACTURING COMPANIES IN INDONESIA Jannah, Vika Miftahul
Jurnal Al-Iqtishad Vol 19, No 1 (2023)
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i1.20811

Abstract

This study aims to examine whether there is an influence between taxes, bonus mechanisms, profitability, tunneling incentives on transfer pricing. The data used in this research is secondary data. This type of research is quantitative. The number of samples used was 147 companies with three years of observation, namely the 2018-2020 timeframe. research criteria using purposive sampling method. This study uses multiple linear regression analysis techniques. The results of this study indicate that: a) the calculated t value is 2.263 while the t table is 1.97681 with a significance of 0.025 which is less than = 0.05 so it can be concluded that taxes partially have a significant effect on transfer pricing. b) the t count is -4.703 while the t table is 1.97681 with a significance of 0.000 which is less than = 0.05 so it can be concluded that the bonus mechanism partially has a significant effect on transfer pricing. c) the calculated t value is -0.295 while the t table is 1.97681 with a significance of 0.769 which is greater than = 0.05 so it can be concluded that Profitability partially has no significant effect on Transfer Pricing. d) the calculated t value is -6.113 while the t table is 1.97681 with a significance of 0.000 which is less than = 0.05 so it can be concluded that Tunneling Incentive partially has a significant effect on Transfer Pricing.

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