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<![CDATA[CULTURE OF “DELO TOMBOWA LO TABO WAU LABIYA” IN CAPITAL ACCOUNTING PRACTICES BY ILABULO TRADERS ]]>
<![CDATA[Thalib, Mohamad Anwar]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v19i2.22804
<![CDATA[This study aims to construct capital accounting practices by ilabulo traders based on local cultural values. This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. The results showed that the capital used by ilabulo traders came from personal funds, gifts from husbands, and parental loans. This practice of capital accounting lives on in the spirit of cooperation among families. This value is reflected in the actions of the husband, who provides both material and non-material support to his wife to trade ilabulo, parents, who provide unsecured money loans, flexible debt repayment terms, and no interest on loans. In the Islamic culture of Gorontalo, the value of cooperation is often advised by the elders through lumadu "delo tombowata lo tabo wau labiya" which means like a mixture of fat and sago. This expression stirs up the meaning of a sakinah household life.” The implication of this research is to present the concept of capital accounting, not only material but conditions with non-material values in the form of local culture and religiosity.]]>
<![CDATA[THE INFLUENCE OF THE INTERNAL CONTROL SYSTEM AND INDIVIDUAL MORALITY ON FRAUD IN VILLAGE FUND MANAGEMENT ]]>
<![CDATA[Sarmigi, Elex]]>;
<![CDATA[Surya, Tiara Lilis]]>;
<![CDATA[Maryanto, Maryanto]]>;
<![CDATA[Salsabela, Ica]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v19i2.24496
<![CDATA[This study aims to determine the effect of the internal control system and individual morality on the tendency to fraud in managing village funds in the Kumun Debai sub-district, Sungai Full City. The sample of this study was all employees of the village government head office of Kumun Debai Sub-District, Sungai Full City, totalling 72 people, who were determined by the full sampling method. Testing the research data was analyzed with multiple linear regression. This study found that the internal control system had a negative and significant effect on the tendency to fraud in managing village funds. Meanwhile, individual morality has no significant effect on the tendency of fraud in managing village funds. The magnitude of the influence of the internal control system and individual morality on the tendency of fraud in managing village funds is 40.5%.]]>
<![CDATA[THE EFFECT OF PUBLIC INFORMATION ON TAX COMPLIANCE MEDIATED BY TAXPAYERS' UNDERSTANDING OF MSMES IN PEKANBARU ]]>
<![CDATA[Rahmi, Febri]]>;
<![CDATA[Elfiandri, Elfiandri]]>;
<![CDATA[Elfera, Shahedah Soeci]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v19i2.26728
<![CDATA[The government as a public service provider has provided public information disclosure and ease of access. The beneficiaries of information such as tax information are MSMEs. MSMEs as contributors to the country's foreign exchange have received tax stimulus, such as lowering rates, but have not been good enough to increase taxpayer compliance. Therefore, it is necessary to conduct a study aimed at analyzing the effect of public information on tax compliance mediated by the understanding of taxpayers. The research sample was 316 people, with incidental purposive sampling technique. Data was collected by distributing questionnaires. Data analysis method using Structural Equation Model. Previous research has not discussed public information with tax compliance. The results of the study stated that partially public information and understanding of taxpayers had a significant positive effect on tax compliance. The understanding of taxpayers can mediate the relationship between public information and taxpayer compliance. The amount of public information contribution can explain tax compliance mediated by taxpayer understanding is 47%, the rest is influenced by other variables. These variables are tax transparentcy, information regarding the past degree of tax evasion, fiscal transparency and individual behavior that can be studied in next studies ]]>
<![CDATA[THE INFLUENCE OF HALAL LOGO COSMETIC PRODUCTS ON PURCHASING DECISIONS FROM AN ISLAMIC ECONOMIC PERSPECTIVE ]]>
<![CDATA[Alrusjdah, Sabiqah Insani]]>;
<![CDATA[Purnomo, Agus]]>;
<![CDATA[Zahra Maulida, Atika]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v19i2.25228
<![CDATA[The reason for this study was to determine the impact of halal marks on superficial item-buying choices for all UNISKA Muhammad Arsyad Al Banjari understudies. This exploration was directed at the UNISKA Muhammad Arsyad Al Banjari grounds in Banjarbaru. In this review, the subject of exploration was UNISKA understudy Muhammad Arsyad Al Banjari, while the object of examination was the impact of halal marks on surface-level item buy choices for all UNISKA Muhammad Arsyad Al Banjari understudies. This kind of examination is a quantitative exploration because the consequences of the information got are an assortment of numbers, utilizing a straightforward direct relapse investigation strategy. This exploration was directed on UNISKA understudy Muhammad Arsyad Al Banjari with a complete example of 97 female students. The consequences of this study show that the Halal Mark fundamentally affects buying choices. This should be visible from the huge Halal Logo of 0.000, which implies more modest than the degree of importance utilized, which is 0.05, and can likewise be seen from the account of 12.220, which implies the t count is more prominent than the t table of 1.985. ]]>
<![CDATA[THE EFFECT OF FINANCING RESTRUCTURING, NON-PERFORMING FINANCING, AND CAPITAL ADEQUACY RATIO ON PROFITABILITY ]]>
<![CDATA[Safira, Zahra]]>;
<![CDATA[Fatoni, Ahmad]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v19i2.23740
<![CDATA[Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh restrukturisasi pembiayaan, Non Performing Financing (NPF), dan Capital Adequacy Ratio (CAR) terhadap profitabilitas pada perbankan, khususnya Bank Muamalat Indonesia. Pendekatan riset yang digunakan dalam penelitian ini yaitu penelitian kuantitatif serta menggunakan metode deskriptif, Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan Bank Muamalat Indonesia per triwulan pada tahun 2016-2022. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Restrukturisasi pembiayaan, Non Performing Financing (NPF), dan Capital Adequacy Ratio (CAR) secara parsial tidak berpengaruh signifikan terhadap profitabilitas, sedangkan secara bersama-sama mempunyai hubungan positif terhadap profitabilitas.Kata kunci: Bank Syariah, CAR, NPF, Profitabilitas, Restrukturisasi Pembiayaan]]>
<![CDATA[ASSESSING THE INFLUENCE OF THE ISLAMIC FINANCIAL SYSTEM ON INDONESIA'S ECONOMIC GROWTH IN THE LONG AND SHORT RUN FROM 2011 TO 2022 ]]>
<![CDATA[Kamarni, Neng]]>;
<![CDATA[Andrianus, Fery]]>;
<![CDATA[Dhoifullah, Aisyah]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v19i2.27514
<![CDATA[This study aims to see the performance of the Islamic financial system on Indonesia's economic growth in the long and short run from 2011 to 2022. The research method uses the Autoregressive Distributed Lag (ARDL) analysis method. The data used in this study are secondary. Secondary data is a source of data that is not directly obtained from objects through interviews. Secondary data can be obtained from other organizations or individuals such as census data collected. Data from the Indonesian Central Bureau of Statistics (BPS) and the Financial Services Authority (OJK). This study uses economic growth as the dependent variable and the Indonesian Sharia Stock Index and Islamic banking financing as independent variables. The research provides results that the performance of Islamic banking financing and the Indonesian Sharia Stock Index provides positive and significant results on economic growth. Based on the results of this study, it is hoped that the government will further strengthen policies that focus on the development of Islamic finance in Indonesia because improving the performance of the Islamic financial system can improve and encourage economic growth in Indonesia.]]>
<![CDATA[THE EFFECT OF THE USE OF E-BANKING, TRUST, INCOME LEVEL AND LITERACY ON THE CASH WAQF BEHAVIOR OF SHARIA BANK CUSTOMERS ]]>
<![CDATA[Khairul, Khairul]]>;
<![CDATA[Tanjung, Hendri]]>;
<![CDATA[Haryono, Yono]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v19i2.26876
<![CDATA[Wakaf uang memiliki peranan yang penting dalam meningkatkan kesejahteraan umat. Potensi wakaf uang di Indonesia sangat besar, namun pengumpulan wakaf uang belum maksimal, Banyak faktor yang mempengaruhi perilaku seorang muslim berwakaf uang. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh variabel e-banking, trust, tingkat pendapatan dan tingkat literasi wakaf uang terhadap perilaku berwakaf uang nasabah bank syariah. Penelitian ini menggunakan pendekatan positif dengan jenis penelitian survey. Populasi nasabah bank syariah. Data primer dikumpulkan melalui kuisioner dan dianalisis menggunakan Structural Equation Modelling (SEM) – PLS. Hasil penelitian menunjukkan faktor ebanking tidak berpengaruh signifikan, sedangkan Trust, tingkat pendapatan dan tingkat literasi memberikan pengaruh yang signifikan terhadap perilaku nasabah bank syariah dalam berwakaf uang.]]>
<![CDATA[THE IMPACT OF MOBILE BANKING AND RELATIONSHIP MARKETING ON CUSTOMER LOYALTY ]]>
<![CDATA[Rifaa'tin, Putri]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v19i2.24612
<![CDATA[ABSTRAK Kualitas mobile banking di dunia perbankan sangat diutamakan dan diperhatikan dalam pelayanan nasabah sekarang, dan juga adanya relationship marketing yang baik diharapkan menjadikan nasabah perbankan syariah menjadi loyal. Melihat zaman sekarang yang serba digital maka diharapkan dengan adanya penelitian ini bertujuan untuk mengetahui pengaruh kualitas mobile banking dan relationship marketing terhadap loyalitas nasabah. Penelitian ini menggunakan pendekatan kuantitatif dengan pembagian kuisioner, sehingga diperoleh data primer yang diolah. hasil penelitian diperoleh bahwa kualitas mobile banking berpengaruh signifikan terhadap kualitas mobile banking, dan relationship marketing juga berpengaruh terhadap loyalitas nasabah. Namun Lokasi tidak berpengaruh signifikan terhadap loyalitas nasabah.Kata Kunci: Lokasi, Loyalitas Nasabah, Mobile Banking, Relationship Marketing.]]>
<![CDATA[ANALYSIS OF EFFORTS TO INCREASE MSME MARKET POTENTIAL THROUGH HALAL CERTIFICATION IN PEKANBARU CITY: THEORETICAL INSTITUTION APPROACH ]]>
<![CDATA[Sidabalok, Supriani]]>;
<![CDATA[M.Rizwan, M.Rizwan]]>;
<![CDATA[Asrina, Putri]]>;
<![CDATA[Tarigan, Mida Aprilina]]>;
<![CDATA[Nurlasera, Nurlasera]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v19i2.25227
<![CDATA[Usaha mikro, kecil, dan menengah (UMKM) mempunyai peran yang sangat penting dalam peningkatan kemakmuran masyarakat serta ketahanan perekonomian nasional. Hal ini disebabkan karena usaha mikro memiliki karakteristik yang ideal untuk dikembangkan baik dari sisi kuantitas maupun kualitas. Salah satu cara meningkatkan kualitas UMKM agar dapat masuk ke segmen pasar yang lebih luas adalah dengan kepemilikan sertifikasi halal mengingat segmen pasar halal dunia terus mengalami peningkatan. Penelitian ini bertujuan untuk mengetahui faktor eksternal maupun internal yang mempengaruhi keputusan pelaku UMKM di Kota Pekanbaru untuk memiliki sertifikat halal. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menggunakan regresi logistik biner. Hasil penelitian menunjukkan bahwa faktor eksternal yang mempengaruhi kepemilikan sertifikasi halal adalah regulasi pemerintah (X1) dan permintaan konsumen (X2) dengan nilai Sig. masing-masing adalah 0,027 dan 0,025 sedangkan tindakan kompetitor (X3) tidak berpengaruh. Adapun pengetahuan (X4) menjadi satu-satunya faktor internal yang mempengaruhi kepemilikan sertifikasi halal dengan nilai Sig. 0,000, sedangkan tingkat pendidikan (X5) dan omzet (X6) tidak berpengaruh. Adapun nilai odds ratio untuk masing-masing variabel yang berpengaruh adalah 8,909 kali untuk X1, 0,070 untuk X2, dan 27,232 untuk X4. Berdasarkan hasil penelitian disimpulkan bahwa variabel pengetahuan menjadi faktor paling kuat dalam mempengaruhi keputusan pelaku UMKM untuk memiliki sertifikasi halal di Kota Pekanbaru.]]>
<![CDATA[THE EFFECT OF TALENT MANAGEMENT AND WORKLOAD ON EMPLOYEE JOB SATISFACTION ]]>
<![CDATA[Alfaruqhi, Muhammad]]>;
<![CDATA[Zulhaida, Zulhaida]]>;
<![CDATA[Indrayani, Henni]]>;
<![CDATA[Identiti, Identiti]]>;
<![CDATA[Lahamid, Qomariah]]>
<![CDATA[ Jurnal Al-Iqtishad Vol 19, No 2 (2023): December 2023 ]]>
Publisher : <![CDATA[Economic and Science Faculty of Islamic State University ]]>
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DOI: 10.24014/jiq.v19i2.21983
<![CDATA[Talent management is very important for organizations to be able to find the right people to carry out their work so that organizational performance will increase. Workload is one of the factors that will affect the performance of employees and organizations. This study aimed to determine the effect of talent management and workload on the job satisfaction of employees of the Regional Office of the Directorate General of Treasury, Ministry of Finance, Riau Province, either partially or simultaneously. Respondents in this study amounted to 40 people using the saturated sampling method (census). The data used are primary data and secondary data. The sampling technique in this study used a nonprobability sampling approach with saturated / census sampling techniques. The data analysis method used is a quantitative descriptive analysis with multiple linear regression. The results of the study show that talent management partially affects employee job satisfaction, as well as workload partially also affects employee job satisfaction Simultaneously talent management and workload influence the job satisfaction of employees of the Regional Office of the Directorate General of Treasury, Ministry of Finance, Riau Province. The magnitude of the effect is 67.1% while the remaining (32.9%) is influenced by other variables not examined in this study.]]>
