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Dzikrulloh
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Dinar: Jurnal Ekonomi dan Keuangan Islam
Published by Universitas Trunojoyo Madura
ISSN : 24609889     EISSN : 25803565     DOI : https://doi.org/10.21107/dinar
Core Subject : Religion, Social,
Religion Social Sciences
Dinar adalah jurnal ilmiah yang diterbitkan oleh Jurusan Ekonomi dan Keuangan Islam Universitas Trunojoyo Madura. Terbit pertama kali Agustus 2015. Jurnal ini memfokuskan pada kajian Ekonomi Islam dalam berbagai sudut pandang keilmuan. Redaksi mengundang para ahli dan segenap sivitas akademika untuk menulis artikel sesuai dengan tema besar jurnal ini. Artikel yang dimuat tidak selalu mencerminkan redaksi ataupun institusi lain terkait dengan penerbitan jurnal.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 2 Documents
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Search results for , issue "Vol 10, No 2: Agustus 2023" : 2 Documents clear
The Effect of Syariah People's Business Credit (KUR) And Business Resources on The Productivity of Micro Small and Medium Entrepreneurs (MSME) In Medan, Indonesia prayoga, Adistia; Rahmayati, Rahmayati
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2: Agustus 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i2.29582

Abstract

This study examines the influence of Sharia People's Business Credit (KUR Syariah) and business resources on the productivity of MSMEs in Medan Marelan District. The research method used is a quantitative research method. The research used in the study entitled the influence of KURS (Shariah People's Business Credit) and Business Resources on MSME Productivity in Medan Marelan District. The type of research used is a descriptive quantitative research type. Where in this study analyzes the influence of independent variables, namely KURS (people's business credit) and business resources on MSME productivity with the dependent variable being MSME productivity. The population of this study is MSME entrepreneurs in Medan Marelan District consisting of 896 MSMEs. The sampling technique used is the Slovin method. From the calculation results above, the sample of this study was rounded up to 90 MSMEs in Medan Marelan District.This result indicates that 82.3% of MSME productivity variations are influenced by these two variables, while 17.7% are influenced by other factors. Therefore, optimizing access to KUR Syariah, business assistance, and innovative strategies are necessary to enhance MSME competitiveness sustainably. These findings confirm that access to sharia financing and the optimization of business resources can significantly improve MSME productivity. Therefore, the government and sharia financial institutions should continue to promote the broader utilization of KUR Syariah and provide assistance in business management. Additionally, MSME actors are encouraged to develop more innovative business strategies, including business digitalization and improved management quality, to enhance competitiveness and sustainable business growth.
Integration Analysis Of Islamic Accounting Information System In Payroll And Income Tax Article 21 (Pph 21) Imposition Nurhudiani, Bella; Syafina, Laylan
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2: Agustus 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i2.29581

Abstract

This study aims to the application of accounting information systems in payroll and the imposition of income tax article 21 (PPh Article 21) at PT. Putra Dumas Lestari.The research method used is descriptive analysis. Data were obtained through interviews, documentation and literature studies.The results of the study indicate that the applied accounting payroll system is in accordance with the theory, consisting of documents, records, functions and network procedures. The accounting payroll system is quite reliable because it has met the elements of internal control, but there are still some weaknesses in the elements of organizational structure, recording procedures and healthy practices. These weaknesses are dual functions, ineffective recording of attendance and lack of supervision in the process of recording attendance. The results of the study also show that the procedure for calculating Article 21 Income Tax is in accordance with tax regulations. Non-taxable income, office costs and tax rates used are also in accordance with tax regulations. However, in terms of calculating gross income, it is not in accordance with tax regulations because it does not add up rounding and tax permits. At PT. Putra Dumas Lestari shows that in the employee payroll calculation system, it is adjusted to the number of absences and employee skills. This is considered less effective if absences are done manually (with employee signatures) and finger scans if a system error occurs. Meanwhile, the imposition of PPh Article 21 on employee salaries has two different systems based on the latest regulations and policies from the government.

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