Pub Date : 2021-06-15DOI: 10.21093/bifej.v1i1.3237
Muhammad Fachry, Darmawati Darmawati, Fitri Rahmah, Nur Rahmatullah
Saat ini, Zakat menjadi salah satu instrumen yang dapat digunakan untuk pemerataan pendapatan. Hal tersebut dapat diwujudkan dengan meningkatkan jumlah penerimaan zakat dilembaga dengan terus melakukan upaya penggalian dana zakat. Di Indonesia terdapat lembaga semi dan non pemerintah yang memiliki wewenang untuk melakukan pengumpulan, pengolahan dan pendistribusian zakat, Salah Satunya LAZ DPU Kalimantan timur. Dalam rangka untuk mengambil hati para donatur atau muzakki, LAZ DPU Kalimantan Timur haruslah dikenal oleh masyarakat. Salah satu cara yang digunakan perusahaan untuk memperkenalkan mereknya dan mengukur keberadaan merek di pasar dapat diketahui dengan ekuitas merek. Ekuitas merek tidak terlepas dari beberapa dimensi yaitu brand awareness dan perceived quality. Pengaruh brand awareness dan perceived quality sangat penting karena dengan adanya brand awareness masyarakat akan dapat mengenal dan mengingat kembali LAZ DPU Kalimantan Timur dan dengan adanya persepsi kualitas terhadap keseluruhan suatu produk atau jasa dapat menentukan nilai dari produk atau jasa tersebut dan berpengaruh secara langsung terhadap keputusan membayar zakat mereka terhadap LAZ DPU Kalimantan Timur jika mereka ingin berzakat. Tujuan dari penelitian ini untuk mengetahui pengaruh brand awareness dan perceived quality terhadap keputusan muzakki membayar zakat baik secara parsial maupun simultan.Jenis Penelitian ini adalah penelitian kuantitatif. Responden dalam penelitian ini adalah muzakki di LAZ DPU Kalimantan Timur. Teknik pengambilan sampel menggunakan pendekatan accidental sampling dengan jumlah sampel 94 dari 1748 populasi. Teknik pengumpulan data menggunakan angket skala Likert, dan dokumentasi. Teknik analisa data menggunakan uji regresi linier berganda.Berdasarkan hasil penelitian diketahui bahwa variabel brand awareness dan variabel perceived quality berpengaruh signifikan terhadap keputusan muzakki membayar zakat di lembaga amil zakat dana peduli ummat Kalimantan Timur baik secara parsial maupun secara simultan.
{"title":"PENGARUH BRAND AWARENESS DAN PERCEIVED QUALITY TERHADAP KEPUTUSAN MUZAKKI MEMBAYAR ZAKAT DI LEMBAGA AMIL ZAKAT DANA PEDULI UMMAT KALIMANTAN TIMUR","authors":"Muhammad Fachry, Darmawati Darmawati, Fitri Rahmah, Nur Rahmatullah","doi":"10.21093/bifej.v1i1.3237","DOIUrl":"https://doi.org/10.21093/bifej.v1i1.3237","url":null,"abstract":"Saat ini, Zakat menjadi salah satu instrumen yang dapat digunakan untuk pemerataan pendapatan. Hal tersebut dapat diwujudkan dengan meningkatkan jumlah penerimaan zakat dilembaga dengan terus melakukan upaya penggalian dana zakat. Di Indonesia terdapat lembaga semi dan non pemerintah yang memiliki wewenang untuk melakukan pengumpulan, pengolahan dan pendistribusian zakat, Salah Satunya LAZ DPU Kalimantan timur. Dalam rangka untuk mengambil hati para donatur atau muzakki, LAZ DPU Kalimantan Timur haruslah dikenal oleh masyarakat. Salah satu cara yang digunakan perusahaan untuk memperkenalkan mereknya dan mengukur keberadaan merek di pasar dapat diketahui dengan ekuitas merek. Ekuitas merek tidak terlepas dari beberapa dimensi yaitu brand awareness dan perceived quality. Pengaruh brand awareness dan perceived quality sangat penting karena dengan adanya brand awareness masyarakat akan dapat mengenal dan mengingat kembali LAZ DPU Kalimantan Timur dan dengan adanya persepsi kualitas terhadap keseluruhan suatu produk atau jasa dapat menentukan nilai dari produk atau jasa tersebut dan berpengaruh secara langsung terhadap keputusan membayar zakat mereka terhadap LAZ DPU Kalimantan Timur jika mereka ingin berzakat. Tujuan dari penelitian ini untuk mengetahui pengaruh brand awareness dan perceived quality terhadap keputusan muzakki membayar zakat baik secara parsial maupun simultan.Jenis Penelitian ini adalah penelitian kuantitatif. Responden dalam penelitian ini adalah muzakki di LAZ DPU Kalimantan Timur. Teknik pengambilan sampel menggunakan pendekatan accidental sampling dengan jumlah sampel 94 dari 1748 populasi. Teknik pengumpulan data menggunakan angket skala Likert, dan dokumentasi. Teknik analisa data menggunakan uji regresi linier berganda.Berdasarkan hasil penelitian diketahui bahwa variabel brand awareness dan variabel perceived quality berpengaruh signifikan terhadap keputusan muzakki membayar zakat di lembaga amil zakat dana peduli ummat Kalimantan Timur baik secara parsial maupun secara simultan.","PeriodicalId":250755,"journal":{"name":"Borneo Islamic Finance and Economics Journal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117143444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Latar belakang ini adalah Kota Samarinda yang masyarakatnya mayoritas beragama Islam serta banyak akhwat nya (perempuan), hanya saja tidak semua masyarakat untuk menggunakan jasa transportasi ojek online muslimah dalam bepergian karena masalah keamanan dikarenakan ojek ini dikendarai oleh seorang perempuan. Maka dari itu penulis mengambil studi kasus di Kota Samarinda karena saat ini di Samarinda sedang marak ojek online yang di kendarai oleh perempuan.Sedangkan tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan terhadap kepuasan konsumenjasa transportasi ojek online muslimah di Kota Samarinda, pengaruh harga terhadap kepuasan konsumen jasa transportasi ojek online muslimah di Kota Samarinda, dan mengetahui variabel mana yang lebih besar berpengaruh terhadap kepuasan konsumenjasa transportasi ojek online muslimah di Kota Samarinda.Setelah dilakukan tinjauan pustaka maupun lapangan dan penyusunan hipotesis, data dalam penelitian ini dikumpulkan melalui penyebaran kuesioner kepada 87 orang yang pernah menggunakan transportasi ojek online muslimah di kota Samarinda sebagai sampel penelitian. Teknik pengambilan data yang digunakan adalah melalui wawancara, dokumentasi dan penyebaran angket/kuisioner.Metode analisis data yang digunakan adalah analisis kuantitatif yaitu uji validitas dan reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t dan uji F serta koefisien determinasi.Berdasarkan analisis data, hasil penelitian menunjukkan bahwa indikator-indikator pada pada penelitian ini bersifat valid dan reliabel.Pada uji asumsi klasik data berdistribusi normal, linier, tidak terjadi heteroskedastisitas, autokorelasi dan multikolinieritas. Pada uji hipotesis semua variabel independen (kualitas layanan dan harga) berpengaruh positif dan signifikan terhadap variabel dependen (tingkat kepuasan konsumen).Selain itu hasil hipotesis juga menunjukan kualitas layanan dan harga berpengaruh secara simultan terhadap tingkat kepuasan konsumen.
{"title":"PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP TINGKAT KEPUASAN KONSUMEN JASA TRANSPORTASI OJEK ONLINE MUSLIMAH DI KOTA SAMARINDA","authors":"Dian Susanti, Moh Mahrus, Angrum Pratiwi, Dharma Yanti","doi":"10.21093/bifej.v1i1.3258","DOIUrl":"https://doi.org/10.21093/bifej.v1i1.3258","url":null,"abstract":"Latar belakang ini adalah Kota Samarinda yang masyarakatnya mayoritas beragama Islam serta banyak akhwat nya (perempuan), hanya saja tidak semua masyarakat untuk menggunakan jasa transportasi ojek online muslimah dalam bepergian karena masalah keamanan dikarenakan ojek ini dikendarai oleh seorang perempuan. Maka dari itu penulis mengambil studi kasus di Kota Samarinda karena saat ini di Samarinda sedang marak ojek online yang di kendarai oleh perempuan.Sedangkan tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan terhadap kepuasan konsumenjasa transportasi ojek online muslimah di Kota Samarinda, pengaruh harga terhadap kepuasan konsumen jasa transportasi ojek online muslimah di Kota Samarinda, dan mengetahui variabel mana yang lebih besar berpengaruh terhadap kepuasan konsumenjasa transportasi ojek online muslimah di Kota Samarinda.Setelah dilakukan tinjauan pustaka maupun lapangan dan penyusunan hipotesis, data dalam penelitian ini dikumpulkan melalui penyebaran kuesioner kepada 87 orang yang pernah menggunakan transportasi ojek online muslimah di kota Samarinda sebagai sampel penelitian. Teknik pengambilan data yang digunakan adalah melalui wawancara, dokumentasi dan penyebaran angket/kuisioner.Metode analisis data yang digunakan adalah analisis kuantitatif yaitu uji validitas dan reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t dan uji F serta koefisien determinasi.Berdasarkan analisis data, hasil penelitian menunjukkan bahwa indikator-indikator pada pada penelitian ini bersifat valid dan reliabel.Pada uji asumsi klasik data berdistribusi normal, linier, tidak terjadi heteroskedastisitas, autokorelasi dan multikolinieritas. Pada uji hipotesis semua variabel independen (kualitas layanan dan harga) berpengaruh positif dan signifikan terhadap variabel dependen (tingkat kepuasan konsumen).Selain itu hasil hipotesis juga menunjukan kualitas layanan dan harga berpengaruh secara simultan terhadap tingkat kepuasan konsumen.","PeriodicalId":250755,"journal":{"name":"Borneo Islamic Finance and Economics Journal","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115096216","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-15DOI: 10.21093/bifej.v1i1.3259
Panji Ahmad Khairulanam, P. Parno, Angrum Pratiwi, Tika Parlina
This study has the background that the capital market has an important role in the economy of a country because the capital market performs two functions, namely as a means for business funding or as a means for companies to obtain funds from the investor community. Second, the two capital markets become a means for people to invest in financial instruments such as stocks, bonds, mutual funds and so on. Thus the community can place funds in accordance with the profit and risk characteristics of each instrument.there are several macroeconomic and monetary factors that can affect stock movements such as the rupiah exchange rate and BI 7 days repo rate. This study aims to determine the effect of the Rupiah and BI 7 Days Repo Rate on the Indonesian sharia stock indekx in the (2016-2019 Period) partially or simultaneously. The research method used in this study is a quantitative method. The object of this research is a statistical report on Indonesian Islamic stock indexes operating in Indonesia and registered in sharia capital market statistics issued by the Financial Services Authority and obtained from the official website of Bank Indonesia (BI). The analytical method used in this study is multiple regression analysis. The results of this study indicate that partially the rupiah exchange rate has a significant positive effect on the Indonesian Islamic stock index and the BI 7 days repo rate has a significant negative effect on the Indonesian Islamic stock index. While simultaneously the rupiah exchange rate variable and the BI 7 days repo rate have a significant positive effect on the Indonesian sharia stock index.
本研究的背景是资本市场在一个国家的经济中具有重要的作用，因为资本市场具有两种功能，一种是作为企业融资的手段，另一种是作为公司从投资者那里获得资金的手段。二是两个资本市场成为人们投资股票、债券、共同基金等金融工具的手段。因此，社会可以根据每种工具的利润和风险特征来投放资金。有几个宏观经济和货币因素可以影响股票走势，如印尼盾汇率和BI 7天回购利率。本研究旨在确定印尼盾和印尼卢比7天回购利率在(2016-2019年期间)部分或同时对印尼伊斯兰教股票指数的影响。本研究采用的研究方法是定量方法。本研究的对象是由金融服务管理局(Financial Services Authority)发布并从印尼银行(Bank Indonesia, BI)官方网站获取的一份在印尼运营并登记在伊斯兰资本市场统计数据中的印尼伊斯兰股票指数统计报告。本研究使用的分析方法是多元回归分析。本研究结果表明，部分印尼盾汇率对印尼伊斯兰股票指数有显著的正向影响，BI 7天回购利率对印尼伊斯兰股票指数有显著的负向影响。同时印尼盾汇率变量和BI 7天回购利率对印尼伊斯兰指数有显著的正向影响。
{"title":"PENGARUH NILAI TUKAR RUPIAH DAN BI 7 DAYS REPO RATE TERHADAP INDEKS SAHAM SYARIAH INDONESIA (PERIODE 2016-2019)","authors":"Panji Ahmad Khairulanam, P. Parno, Angrum Pratiwi, Tika Parlina","doi":"10.21093/bifej.v1i1.3259","DOIUrl":"https://doi.org/10.21093/bifej.v1i1.3259","url":null,"abstract":"This study has the background that the capital market has an important role in the economy of a country because the capital market performs two functions, namely as a means for business funding or as a means for companies to obtain funds from the investor community. Second, the two capital markets become a means for people to invest in financial instruments such as stocks, bonds, mutual funds and so on. Thus the community can place funds in accordance with the profit and risk characteristics of each instrument.there are several macroeconomic and monetary factors that can affect stock movements such as the rupiah exchange rate and BI 7 days repo rate. \u0000This study aims to determine the effect of the Rupiah and BI 7 Days Repo Rate on the Indonesian sharia stock indekx in the (2016-2019 Period) partially or simultaneously. The research method used in this study is a quantitative method. The object of this research is a statistical report on Indonesian Islamic stock indexes operating in Indonesia and registered in sharia capital market statistics issued by the Financial Services Authority and obtained from the official website of Bank Indonesia (BI). The analytical method used in this study is multiple regression analysis. \u0000The results of this study indicate that partially the rupiah exchange rate has a significant positive effect on the Indonesian Islamic stock index and the BI 7 days repo rate has a significant negative effect on the Indonesian Islamic stock index. While simultaneously the rupiah exchange rate variable and the BI 7 days repo rate have a significant positive effect on the Indonesian sharia stock index.","PeriodicalId":250755,"journal":{"name":"Borneo Islamic Finance and Economics Journal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132792918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-06-15DOI: 10.21093/bifej.v1i1.3240
A. Ningsih, Mursyid Mursyid, Dedy Mainata, Yovanda Noni
The amil zakat Agency is an institution that has the responsibilty (mandate) of the muzakki to distribute the zakat they have paid to people in need. As a trust holding institutions are required to record every zakat deposit from muzakki and report the zakat management to the public in a transparent and accountable manner in accordance with the Statement of Financial Accunting (PSAK) No. 109 concerning zakat and infaq/alms accounting. Therefore, this tudy aims to examine the pattern and application of zakat and infaq/alms accounting based on PSAK No. 109 at the National Zakat Agency (BAZNAS) of East Kalimantan Province.This type of research is field research is field research using a qualitative descriptive approach. The informants in this study were staff concerned in making the financial reports of BAZNAS East Kalimantan Province. Instruments in data collction used were observation, interviews and documentation. The stages in obtaining the dataused are data reduction, data presentation and drawing conclusions.The results showed that the pattern of preparing financial statements at BAZNAS East Kalimantan Province includes components of balnce reports (financial position reports), reports of change in funds, reports of changes in assets under managemnt, cash flow reports, and notes on financial statements that are in accordance with PSAK 109. Financial reports that are conducted 2 times a year, six months and at the end to the year. The financial statements that are presented are not only physical, but are presented through an application called SIMBA(BAZNAS Management Information System). Where in its application, the financial statements aopplied by the institution have reffered to and are in accordance with PSAK 109 concerning zakat adn infaq/alms accounting/
{"title":"IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 109 TAHUN 2008 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA PENYUSUNAN LAPORAN KEUANGAN (STUDI PADA BADAN AMIL ZAKAT NASIONAL PROVINSI KALIMANTAN TIMUR)","authors":"A. Ningsih, Mursyid Mursyid, Dedy Mainata, Yovanda Noni","doi":"10.21093/bifej.v1i1.3240","DOIUrl":"https://doi.org/10.21093/bifej.v1i1.3240","url":null,"abstract":"The amil zakat Agency is an institution that has the responsibilty (mandate) of the muzakki to distribute the zakat they have paid to people in need. As a trust holding institutions are required to record every zakat deposit from muzakki and report the zakat management to the public in a transparent and accountable manner in accordance with the Statement of Financial Accunting (PSAK) No. 109 concerning zakat and infaq/alms accounting. Therefore, this tudy aims to examine the pattern and application of zakat and infaq/alms accounting based on PSAK No. 109 at the National Zakat Agency (BAZNAS) of East Kalimantan Province.This type of research is field research is field research using a qualitative descriptive approach. The informants in this study were staff concerned in making the financial reports of BAZNAS East Kalimantan Province. Instruments in data collction used were observation, interviews and documentation. The stages in obtaining the dataused are data reduction, data presentation and drawing conclusions.The results showed that the pattern of preparing financial statements at BAZNAS East Kalimantan Province includes components of balnce reports (financial position reports), reports of change in funds, reports of changes in assets under managemnt, cash flow reports, and notes on financial statements that are in accordance with PSAK 109. Financial reports that are conducted 2 times a year, six months and at the end to the year. The financial statements that are presented are not only physical, but are presented through an application called SIMBA(BAZNAS Management Information System). Where in its application, the financial statements aopplied by the institution have reffered to and are in accordance with PSAK 109 concerning zakat adn infaq/alms accounting/","PeriodicalId":250755,"journal":{"name":"Borneo Islamic Finance and Economics Journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123720158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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