Pub Date : 2023-06-30DOI: 10.30631/iltizam.v7i1.1841
Anggi Safitri Sembiring, Nur Laila, Arnida Wahyuni Lubis
This study aims to determine the cost of rice sold in increasing sales volume and how the profit contribution of Perum BULOG Divre Sumut on rice sales to sales volume. This research method is qualitative research. The results of data analysis in this study indicate that the sales volume of rice at Perum BULOG Divre Sumut continues to increase. Even though in 2022 the cost of goods sold will increase compared to the previous year, this will not have a negative impact on sales volume. Furthermore, the results of the calculation of contribution profit can also be seen that the sale of rice which generates the highest contribution profit as the largest contributor to profit for the company is in 2020, namely by obtaining a contribution profit ratio of 59.50% so by analyzing HPP and contribution profit to the company's sales volume that from the HPP which can increase revenue at the North Sumatra Regional Bureau of Logistics Perum BULOG so that the North Sumatra Regional Division of Regional Logistics Perum BULOG. From the results of data analysis, a break even point (BEP) value of IDR 55,629,728 or 1,220 tons was obtained. Under these circumstances, the company will not suffer losses but also will not make a profit. Whereas for 2023, the company has set a profit target of 30% of its total sales, so the company must be able to sell its rice products of IDR 16,733,601,071.
{"title":"Analisis Harga Pokok Penjualan dan Laba Kontribusi terhadap Volume Penjualan pada Perum Bulog Divre Sumut","authors":"Anggi Safitri Sembiring, Nur Laila, Arnida Wahyuni Lubis","doi":"10.30631/iltizam.v7i1.1841","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1841","url":null,"abstract":"This study aims to determine the cost of rice sold in increasing sales volume and how the profit contribution of Perum BULOG Divre Sumut on rice sales to sales volume. This research method is qualitative research. The results of data analysis in this study indicate that the sales volume of rice at Perum BULOG Divre Sumut continues to increase. Even though in 2022 the cost of goods sold will increase compared to the previous year, this will not have a negative impact on sales volume. Furthermore, the results of the calculation of contribution profit can also be seen that the sale of rice which generates the highest contribution profit as the largest contributor to profit for the company is in 2020, namely by obtaining a contribution profit ratio of 59.50% so by analyzing HPP and contribution profit to the company's sales volume that from the HPP which can increase revenue at the North Sumatra Regional Bureau of Logistics Perum BULOG so that the North Sumatra Regional Division of Regional Logistics Perum BULOG. From the results of data analysis, a break even point (BEP) value of IDR 55,629,728 or 1,220 tons was obtained. Under these circumstances, the company will not suffer losses but also will not make a profit. Whereas for 2023, the company has set a profit target of 30% of its total sales, so the company must be able to sell its rice products of IDR 16,733,601,071.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125055726","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 : 2023-06-30DOI: 10.30631/iltizam.v7i1.1715
Zubaidah -, Ummi Kalsum, Erna Wati, I. Wahyuni
The aim of the study was to analyze the socio-economic influences on the occurrence of early marriage and the causes of young women marrying early in Pemayung District, Batanghari Regency, Jambi Province. This research is a mixed research type (mix method), namely presenting quantitative data as the main data by using multivariate statistical analysis of multiple logistic regression while qualitative data by conducting interviews and documentation. The research sample was 80 girls aged <19 years and 80 girls >20 years with a ratio of 1:1. The research variables were the age of mother's first marriage, mother's education, father's education, teenage girls' education and parents' income. Data were analyzed using multiple logistic regression. Factors that influence the occurrence of early marriage are the education of young women (P-Value 0.000; OR 30.429; 95% CI = 7.057-131.199), father's education (P-Value 0.004; 0.367; 95% CI = 0.186-0.727) and parents' income ( P-Value = 0.000; OR 5.707; 95% CI = 529-20.373) means that the factor that most influences the occurrence of early marriage is the education of young women. It is known that the education of adolescents in the low category is 30 times the risk of experiencing early marriage. The results of the in-depth interviews also found another reason why young women marry early because of unwanted pregnancies and risky sexual behavior in adolescents. Efforts can be made by providing economic strengthening programs to poor families who are at risk of early marriage so as to increase access to schooling for young women and increase access to services and education on reproductive health for adolescents and their parents.
该研究的目的是分析占碑省巴丹哈里县佩马扬区对早婚现象的社会经济影响以及年轻妇女早婚的原因。本研究为混合研究类型(混合方法)，即采用多元逻辑回归的多元统计分析，将定量数据作为主要数据，通过访谈和文献的方式，获得定性数据。研究样本为80名20岁的女生，比例为1:1。研究变量包括母亲初婚年龄、母亲受教育程度、父亲受教育程度、少女受教育程度和父母收入。数据采用多元逻辑回归分析。影响早婚发生的因素是年轻女性的受教育程度(p值0.000;或30.429;95% CI = 7.057-131.199)，父亲的教育程度(p值0.004;0.367;95% CI = 0.186-0.727)和父母收入(p值= 0.000;或5.707;95% CI = 529-20.373)意味着对早婚发生影响最大的因素是年轻妇女的教育。众所周知，低类别青少年的教育是经历早婚的风险的30倍。深度访谈的结果还发现了年轻女性早婚的另一个原因，因为意外怀孕和青少年时期的危险性行为。可以通过向面临早婚风险的贫困家庭提供经济加强方案作出努力，以便增加年轻妇女受教育的机会，并增加青少年及其父母获得生殖健康服务和教育的机会。
{"title":"Pengaruh Sosial Ekonomi Pada Perempuan Terhadap Pernikahan Dini (Studi di Kecamatan Pemayung, Batanghari)","authors":"Zubaidah -, Ummi Kalsum, Erna Wati, I. Wahyuni","doi":"10.30631/iltizam.v7i1.1715","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1715","url":null,"abstract":"The aim of the study was to analyze the socio-economic influences on the occurrence of early marriage and the causes of young women marrying early in Pemayung District, Batanghari Regency, Jambi Province. This research is a mixed research type (mix method), namely presenting quantitative data as the main data by using multivariate statistical analysis of multiple logistic regression while qualitative data by conducting interviews and documentation. The research sample was 80 girls aged <19 years and 80 girls >20 years with a ratio of 1:1. The research variables were the age of mother's first marriage, mother's education, father's education, teenage girls' education and parents' income. Data were analyzed using multiple logistic regression. Factors that influence the occurrence of early marriage are the education of young women (P-Value 0.000; OR 30.429; 95% CI = 7.057-131.199), father's education (P-Value 0.004; 0.367; 95% CI = 0.186-0.727) and parents' income ( P-Value = 0.000; OR 5.707; 95% CI = 529-20.373) means that the factor that most influences the occurrence of early marriage is the education of young women. It is known that the education of adolescents in the low category is 30 times the risk of experiencing early marriage. The results of the in-depth interviews also found another reason why young women marry early because of unwanted pregnancies and risky sexual behavior in adolescents. Efforts can be made by providing economic strengthening programs to poor families who are at risk of early marriage so as to increase access to schooling for young women and increase access to services and education on reproductive health for adolescents and their parents.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"48 20","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120812001","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 : 2023-06-30DOI: 10.30631/iltizam.v7i1.1747
Anita Nur Hijannah, Muhammad Arsa, S. Rahma
Companies that want to succeed in making a profit and can survive for years by growing and developing, they should not rely on past ways of working that are less efficient, less expert and less professional. Price, Product Quality and Service Quality are some of the factors that influence consumer buying interest. Quality products and services at affordable prices will attract consumers to buy. The purpose of this study is to determine the effect of Price, Product Quality and Service Quality on consumer buying interest in Sepakatea Adertising Broni Jambi City. The method used is the Quantitative research method. The number of samples in this study was 81 people. Multiple Regression Analysis is used as a data analysis technique. From the data obtained, the results showed that the Price Variable had a positive but not significant effect on consumer buying interest, the Product Quality Variable had a positive and significant effect on Consumer Buying Interest and the Service Quality Variable did not have a significant effect on purchasing decisions. Based on the data analysis in this study, these variables are valid and reliable.
{"title":"Analysis of Factors That Affect Consumer’s Purchase Intention to Use Printing and Screening Business","authors":"Anita Nur Hijannah, Muhammad Arsa, S. Rahma","doi":"10.30631/iltizam.v7i1.1747","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1747","url":null,"abstract":"Companies that want to succeed in making a profit and can survive for years by growing and developing, they should not rely on past ways of working that are less efficient, less expert and less professional. Price, Product Quality and Service Quality are some of the factors that influence consumer buying interest. Quality products and services at affordable prices will attract consumers to buy. The purpose of this study is to determine the effect of Price, Product Quality and Service Quality on consumer buying interest in Sepakatea Adertising Broni Jambi City. The method used is the Quantitative research method. The number of samples in this study was 81 people. Multiple Regression Analysis is used as a data analysis technique. From the data obtained, the results showed that the Price Variable had a positive but not significant effect on consumer buying interest, the Product Quality Variable had a positive and significant effect on Consumer Buying Interest and the Service Quality Variable did not have a significant effect on purchasing decisions. Based on the data analysis in this study, these variables are valid and reliable.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124768454","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 : 2023-06-30DOI: 10.30631/iltizam.v7i1.1878
Bambang Sugiharto, Muhammad Syaifullah
The reason for this study is to look at oversight according to an Islamic point of view and the sort of management wanted in Islam. In practice, there are a lot of irregularities in both government and non-government organizations that result in a lot of losses, both financial and non-financial. This is why supervision is so important. However, the majority of those responsible are Muslims. Utilizing composed information, this study utilizes a subjective methodology in view of writing studies. by investigating and utilizing the information contained in the Koran, Sunnah, assessments of researchers, reference books, and logical diaries that are distributed electronically, utilizing the methodology of content examination and maudhui understanding. According to the findings of this study, supervision from an Islamic perspective is: supervision that is already in place in humans, such as the belief that Allah will always watch over and punish humans for their actions; and supervision for both individuals and groups in the form of amar ma'ruf nahi munkar. A form of Islamic supervision that is carried out by leaders and members of communities or organizations is individual piety derived from monotheism and faith in Allah SWT. Systems and technology are used to implement and enforce sharia-compliant rules
这项研究的原因是根据伊斯兰教的观点来审视监督，以及伊斯兰教所需要的那种管理。在实践中，无论是政府组织还是非政府组织，都存在着大量的违规行为，造成了大量的财务和非财务损失。这就是监督如此重要的原因。然而，大多数肇事者是穆斯林。本研究以写作研究为视角，运用主观的写作研究方法，利用组合信息。通过调查和利用古兰经、圣训、研究人员的评估、参考书和电子分发的逻辑日记中包含的信息，利用内容检查和莫德慧理解的方法。根据本研究的发现，从伊斯兰的角度来看，监督是:对人类已经存在的监督，例如相信真主会永远监视和惩罚人类的行为;以amar ma'ruf nahi munkar的形式对个人和团体进行监督。由社区或组织的领导人和成员执行的一种伊斯兰监督形式是源于一神论和对安拉的信仰的个人虔诚。系统和技术被用来实施和执行符合伊斯兰教法的规则
{"title":"Pengawasan dalam Perspektif Islam dan Manajemen","authors":"Bambang Sugiharto, Muhammad Syaifullah","doi":"10.30631/iltizam.v7i1.1878","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1878","url":null,"abstract":"The reason for this study is to look at oversight according to an Islamic point of view and the sort of management wanted in Islam. In practice, there are a lot of irregularities in both government and non-government organizations that result in a lot of losses, both financial and non-financial. This is why supervision is so important. However, the majority of those responsible are Muslims. Utilizing composed information, this study utilizes a subjective methodology in view of writing studies. by investigating and utilizing the information contained in the Koran, Sunnah, assessments of researchers, reference books, and logical diaries that are distributed electronically, utilizing the methodology of content examination and maudhui understanding. According to the findings of this study, supervision from an Islamic perspective is: supervision that is already in place in humans, such as the belief that Allah will always watch over and punish humans for their actions; and supervision for both individuals and groups in the form of amar ma'ruf nahi munkar. A form of Islamic supervision that is carried out by leaders and members of communities or organizations is individual piety derived from monotheism and faith in Allah SWT. Systems and technology are used to implement and enforce sharia-compliant rules","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125313128","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}
The purpose of this research was to find out how the influence of Islamic values of work ethics, work motivation, work environment on employee income in the Modiste, humans should also have technical skills and also demand knowledge that includes provisions and principles in Islam properly. also has moral character according to Islamic teachings on work motivation, work ethics, work environment, simultaneously and partially to the income of Bila Modiste employees. This research method is to use saturated sampling method which is a technique in determining the sample when all partisan populations are used as samples. There are two variables used in this study including the dependent variable namely work motivation, work ethics, work environment, then the independent variable is employee income . The result of the test applied is the simultaneous test showing that the dependent variable simultaneously influences the independent variable significantly. This is caused by the F count (20.713) > F table (4.76) and its significant value (0.001) < a (0.05), and it is concluded that work ethics variable X1 work motivation X2 work environment X3 can simultaneously affect employees.
本研究的目的是找出伊斯兰价值观的工作道德，工作动机，工作环境对Modiste员工收入的影响，人类也应该有技术技能，也需要知识，适当地包括伊斯兰教的规定和原则。也有道德品格根据伊斯兰教义的工作动机，工作伦理，工作环境，同时和部分收入的Bila Modiste员工。本文的研究方法是采用饱和抽样方法，这是一种确定所有党派人口作为样本的方法。本研究使用了两个变量，因变量为工作动机、职业道德、工作环境，自变量为员工收入。应用的检验结果是同时检验，表明因变量同时显著影响自变量。这是由于F count (20.713) > F table(4.76)且其显著值(0.001)< a(0.05)，由此得出职业道德变量X1、工作动机X2、工作环境X3能够同时影响员工。
{"title":"Pengaruh Nilai Etika Kerja Islam, Motivasi, dan Lingkungan Kerja Terhadap Pendapatan Pegawai Bila Modiste","authors":"Mutiara Rahmadita Marpaung, Arnida Wahyuni Lubis, Yenni Samri Juliaty Nasution","doi":"10.30631/iltizam.v7i1.1838","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1838","url":null,"abstract":"The purpose of this research was to find out how the influence of Islamic values of work ethics, work motivation, work environment on employee income in the Modiste, humans should also have technical skills and also demand knowledge that includes provisions and principles in Islam properly. also has moral character according to Islamic teachings on work motivation, work ethics, work environment, simultaneously and partially to the income of Bila Modiste employees. This research method is to use saturated sampling method which is a technique in determining the sample when all partisan populations are used as samples. There are two variables used in this study including the dependent variable namely work motivation, work ethics, work environment, then the independent variable is employee income . The result of the test applied is the simultaneous test showing that the dependent variable simultaneously influences the independent variable significantly. This is caused by the F count (20.713) > F table (4.76) and its significant value (0.001) < a (0.05), and it is concluded that work ethics variable X1 work motivation X2 work environment X3 can simultaneously affect employees.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115597160","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 : 2023-06-21DOI: 10.30631/iltizam.v7i1.1765
F. Putri, Slamet Haryono
The research aims to determine the impact of Sharia Life Insurance Solvency in Indonesia from 2018-2021 both partially and simultaneously. Uses a panel data approach with multiple linier regression analysis where the data is collected from 13 financial sharia life insurance report with 52 samples. The results of the study in partially shows that claim have a negative significant effect, while board of commissioners, and sharia supervisory board have a positive significant effect on solvency sharia life insurance companies however investment return and board of director have no significant effect. In simultaneously the result of the study shows that sharia life insurance companies solvency is influenced by investment return, claim, board of commissioners, board of director and sharia supervisory board. This means that the contribution of the variable investment return, claim, board of commissioners, board of director and sharia supervisory board to solvability is 73% while the remaining 27% is determined by other factors outside the Y1 equation Furthermore, these findings shall be consideration for managers in making policies. This study combines financial ratios and corporate governance in analyzing the solvency determinants of sharia life insurance companies in Indonesia.
{"title":"Determinan Hasil Investasi, Klaim dan Tata Kelola Perusahaan Terhadap Solvabilitas Perusahaan Asuransi Jiwa Shariah di Indonesia","authors":"F. Putri, Slamet Haryono","doi":"10.30631/iltizam.v7i1.1765","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1765","url":null,"abstract":"The research aims to determine the impact of Sharia Life Insurance Solvency in Indonesia from 2018-2021 both partially and simultaneously. Uses a panel data approach with multiple linier regression analysis where the data is collected from 13 financial sharia life insurance report with 52 samples. The results of the study in partially shows that claim have a negative significant effect, while board of commissioners, and sharia supervisory board have a positive significant effect on solvency sharia life insurance companies however investment return and board of director have no significant effect. In simultaneously the result of the study shows that sharia life insurance companies solvency is influenced by investment return, claim, board of commissioners, board of director and sharia supervisory board. This means that the contribution of the variable investment return, claim, board of commissioners, board of director and sharia supervisory board to solvability is 73% while the remaining 27% is determined by other factors outside the Y1 equation Furthermore, these findings shall be consideration for managers in making policies. This study combines financial ratios and corporate governance in analyzing the solvency determinants of sharia life insurance companies in Indonesia.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115391485","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 : 2023-06-21DOI: 10.30631/iltizam.v7i1.1795
Hafida Firdaus, A. Aziz, A. Ghafur
This research aims to analyze the effectivity of PT. Safara Layanan Utama in providing services to increase congregation satisfaction, and to describe the supporting and inhibiting factors in the service at PT. Safara Layanan Utama. The research method used is descriptive qualitative method with data collection techniques namely interviews, observations which aim to describe, display, and explain data regarding service quality at PT. Safara Layanan Utama. Researchers conducted interviews with 6 informants, namely the congregation and employees. The results showed that services at PT. Main Service Safara has been good in many ways. Such as having professional employees, providing good facilities and infrastructure, being responsible for each congregation from registration, practicing umroh, and arrival, being able to serve appropriately, being able to communicate clearly, and being able to give trust to the congregation. Supporting Factors that described from the interviews a. Good Management. b. Quite strategic place. c. Good communication . d. Adequate Facilities. Inhibiting Factors: a. The number of employees is small. b. The office is a bit cramped, and never discriminate congregation. The guides were carried out patiently and painstakingly from the homeland until arriving at the holy land was carried out patiently and painstakingly so that the congregation felt satisfied.
本研究旨在分析萨弗拉雅南乌塔玛教堂提供服务以提高会众满意度的有效性，并描述萨弗拉雅南乌塔玛教堂提供服务的支持和抑制因素。使用的研究方法是描述性定性方法与数据收集技术，即访谈，观察，其目的是描述，显示和解释数据有关的服务质量在PT. Safara Layanan Utama。研究人员对6名线人进行了采访，分别是教众和员工。结果表明，PT. Main Service Safara的服务在许多方面都很好。比如拥有专业的员工，提供良好的设施和基础设施，负责每个会众从注册，实践umroh，到达，能够适当地服务，能够清晰地沟通，能够给予会众信任。从访谈中描述的支持因素a.良好的管理。b.战略要地。c.良好的沟通。d.充足的设施。制约因素:a.员工人数少。办公室有点狭窄，从不歧视会众。向导们从家乡耐心而艰辛地进行，直到到达圣地才耐心而艰辛地进行，使会众感到满意。
{"title":"Efektifitas Sistem Pelayanan Haji dan Umroh Dalam Meningkatkan Kepuasan Jamaah di PT. Safara Layanan Utama Probolinggo","authors":"Hafida Firdaus, A. Aziz, A. Ghafur","doi":"10.30631/iltizam.v7i1.1795","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1795","url":null,"abstract":"This research aims to analyze the effectivity of PT. Safara Layanan Utama in providing services to increase congregation satisfaction, and to describe the supporting and inhibiting factors in the service at PT. Safara Layanan Utama. The research method used is descriptive qualitative method with data collection techniques namely interviews, observations which aim to describe, display, and explain data regarding service quality at PT. Safara Layanan Utama. Researchers conducted interviews with 6 informants, namely the congregation and employees. The results showed that services at PT. Main Service Safara has been good in many ways. Such as having professional employees, providing good facilities and infrastructure, being responsible for each congregation from registration, practicing umroh, and arrival, being able to serve appropriately, being able to communicate clearly, and being able to give trust to the congregation. Supporting Factors that described from the interviews a. Good Management. b. Quite strategic place. c. Good communication . d. Adequate Facilities. Inhibiting Factors: a. The number of employees is small. b. The office is a bit cramped, and never discriminate congregation. The guides were carried out patiently and painstakingly from the homeland until arriving at the holy land was carried out patiently and painstakingly so that the congregation felt satisfied.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130536103","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 : 2023-06-21DOI: 10.30631/iltizam.v7i1.1688
Elyanti Rosmanidar, Azra Elindra, Laily Ifazah
Disclosure of social responsibility can be disclosed in the company’s annual report or sustainable report. Disclosure of corporate social responsibility can be measured using the GRI Index or ISR Index. This study aims to determine the comparison of social responsibility disclosure in each aspect based on the GRI Index with the ISR Index which is considered to be more representative of social responsibility disclosure in sharia entities. This study uses secondary data in the form of annual reports obtained from the website of each company that is the research sample. The number of samples in this study is 36 annual reports from 18 companies with sharia shares in the agricultural and mining sectors listed on the Indonesia Stock Exchange for 2020-2021. The analytical techniques used in this study are scoring, descriptive statistics, classical assumption test and independent sample t test. The result of the study show that the investment and financial aspects, products and services, social, and environmental aspects based on the ISR Index are better than the GRI Index. Meanwhile, the aspects of labor and corporate governance based on the GRI Index are better than the ISR Index, and the measurement of social responsibility as a whole shows that disclosure with the GRI Index is better than the ISR Index.
{"title":"Studi Komparatif ISR dan GRI Pada Emiten Syariah Sektor Pertanian dan Pertambangan yang Terdaftar di BEI Tahun 2020-2021","authors":"Elyanti Rosmanidar, Azra Elindra, Laily Ifazah","doi":"10.30631/iltizam.v7i1.1688","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1688","url":null,"abstract":"Disclosure of social responsibility can be disclosed in the company’s annual report or sustainable report. Disclosure of corporate social responsibility can be measured using the GRI Index or ISR Index. This study aims to determine the comparison of social responsibility disclosure in each aspect based on the GRI Index with the ISR Index which is considered to be more representative of social responsibility disclosure in sharia entities. This study uses secondary data in the form of annual reports obtained from the website of each company that is the research sample. The number of samples in this study is 36 annual reports from 18 companies with sharia shares in the agricultural and mining sectors listed on the Indonesia Stock Exchange for 2020-2021. The analytical techniques used in this study are scoring, descriptive statistics, classical assumption test and independent sample t test. The result of the study show that the investment and financial aspects, products and services, social, and environmental aspects based on the ISR Index are better than the GRI Index. Meanwhile, the aspects of labor and corporate governance based on the GRI Index are better than the ISR Index, and the measurement of social responsibility as a whole shows that disclosure with the GRI Index is better than the ISR Index.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130948802","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 : 2023-06-21DOI: 10.30631/iltizam.v7i1.1681
Dewi Sinta Ritonga, A. Tarmizi, D. Anggraini
This study aims to find out how the impact of rubber latex price fluctuations on the economic welfare of rubber farmers and to find out how the Islamic economic view is about the impact of rubber latex price fluctuations on the economic welfare of rubber farmers in Sampean Village, Sungai Kanan District, South Labuhanbatu Regency. In this study a qualitative approach and the type of research approach used is descriptive, data collection method by conducting observations, interviews, and documentation. The sample technique used was non-random sampling and purposive sampling was used to determine the sample. Respondents in this study were rubber farmers. The results of this study indicate that, when there are fluctuations in the price of rubber sap, the income and economy of the community are unstable, difficulties in meeting basic needs for clothing, shelter and food, difficulties in meeting primary, secondary and tertiary needs, such as the need for children's education are hampered, difficulties to provide proper place facilities, as well as poor health because at an old age they are still working so that the level of welfare of the rubber farming community decreases. The rubber farming community earns income in accordance with the sharia economic review, which is obtained by a lawful business and this is done solely for the welfare of their lives. If viewed from Islamic principles, the rubber farming community can be said to be prosperous because they can still eat and not starve, and have a place to live. Therefore, if they are based on gratitude then they will feel well-being. Keywords: Fluctuations, Prices and Welfare.
{"title":"The Impact of Rubber Sap Price Fluctuations on The Welfare of Rubber Farmers From Islamic Economics Perspective","authors":"Dewi Sinta Ritonga, A. Tarmizi, D. Anggraini","doi":"10.30631/iltizam.v7i1.1681","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1681","url":null,"abstract":"This study aims to find out how the impact of rubber latex price fluctuations on the economic welfare of rubber farmers and to find out how the Islamic economic view is about the impact of rubber latex price fluctuations on the economic welfare of rubber farmers in Sampean Village, Sungai Kanan District, South Labuhanbatu Regency. In this study a qualitative approach and the type of research approach used is descriptive, data collection method by conducting observations, interviews, and documentation. The sample technique used was non-random sampling and purposive sampling was used to determine the sample. Respondents in this study were rubber farmers. The results of this study indicate that, when there are fluctuations in the price of rubber sap, the income and economy of the community are unstable, difficulties in meeting basic needs for clothing, shelter and food, difficulties in meeting primary, secondary and tertiary needs, such as the need for children's education are hampered, difficulties to provide proper place facilities, as well as poor health because at an old age they are still working so that the level of welfare of the rubber farming community decreases. The rubber farming community earns income in accordance with the sharia economic review, which is obtained by a lawful business and this is done solely for the welfare of their lives. If viewed from Islamic principles, the rubber farming community can be said to be prosperous because they can still eat and not starve, and have a place to live. Therefore, if they are based on gratitude then they will feel well-being.\u0000 \u0000Keywords: Fluctuations, Prices and Welfare.","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123877712","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}
The purpose of this study is to determine and analyze the effect of 1)VACA to ROA 2) VAHU to ROA 3) STVA to ROA based on PSAK 19 on Islamic banks in Indonesia. The independent variables in this study are Value Added Capital Employed (VACA) (X1), Value Added Human Capital (VAHU) (X2), and and Structural Capital Value Added (STVA) (X3) and the dependent variable in this study is Return On Assets (ROA) (Y). The method in this study is a quantitative method and uses a descriptive approach. Conducted statistical tests including descriptive analysis, multiple linear analysis, classical assumption test, hypothesis testing consisting of T test and F test and determination analysis. The results in this study according to the T test or partial test stated that 1) VACA (X1) had a positive effect on ROA, 2) VAHU (X2) had a negative effect on ROA, 3) STVA (X3) had a negative effect on ROA. 4) based on the results of the analysis of the F test or simultaneous test, it is stated that VACA (X1), VAHU (X2), STVA (X3) have a positive effect on return on assets (ROA)
{"title":"Pengaruh Value Added Capital Employed, Value Added Human Capital, dan Structural Capital Value Added Terhadap Return On Assets (ROA) pada Bank Umum Syariah di Indonesia periode 2016-2020","authors":"Rena Vidia Hodijah, Iwan Setiawan, Ramadhani Irma Tripalupi","doi":"10.30631/iltizam.v7i1.1559","DOIUrl":"https://doi.org/10.30631/iltizam.v7i1.1559","url":null,"abstract":"The purpose of this study is to determine and analyze the effect of 1)VACA to ROA 2) VAHU to ROA 3) STVA to ROA based on PSAK 19 on Islamic banks in Indonesia. The independent variables in this study are Value Added Capital Employed (VACA) (X1), Value Added Human Capital (VAHU) (X2), and and Structural Capital Value Added (STVA) (X3) and the dependent variable in this study is Return On Assets (ROA) (Y). The method in this study is a quantitative method and uses a descriptive approach. Conducted statistical tests including descriptive analysis, multiple linear analysis, classical assumption test, hypothesis testing consisting of T test and F test and determination analysis. The results in this study according to the T test or partial test stated that 1) VACA (X1) had a positive effect on ROA, 2) VAHU (X2) had a negative effect on ROA, 3) STVA (X3) had a negative effect on ROA. 4) based on the results of the analysis of the F test or simultaneous test, it is stated that VACA (X1), VAHU (X2), STVA (X3) have a positive effect on return on assets (ROA)","PeriodicalId":278867,"journal":{"name":"ILTIZAM Journal of Shariah Economics Research","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116739230","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：