Pub Date : 2021-11-24DOI: 10.47467/alkharaj.v4i2.691
Bonita Pusponingrum, Nana Diana
Penelitian ini memiliki tujuan untuk menganalisi dan mengetahui apakdah Cadangan Kerugian Penurunan Nilai (CKPN) dapat di pengaruhi oleh Biaya Operasional Pendapatan Operasional (BOPO) dan Return On Asset (ROA). Pendekatan kuantitatif merupakan metode pada penelitian ini, Populasi yang digunakan adalah seluruh Bank Umum Syariah sebanyak 14 Bank Umum Syariah. Dalam penentuan sampel peneliti mengunakan teknik Purposive sampling sehingga Sampel yang diteliti sebanyak 7 Bank Umum syariah dengan mengambil data melalui laporan rasio keuangan Bank Umum Syariah tahun 2016–2020 sehingga terdapat 35 data yang diteliti. Teknik analisis data yang digunakan regresi linear berganda dan analisis data dengan menggunakan analisis deskriptif, uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukan bahwa secara Parsial Biaya Operasional Pendapatan Operasional tidak berpengaruh Terhadap Cadangan Kerugian Penurunan Nilai, begitu juga dengan Return On Asset tidak berpengaruh Terhadap Cadangan Kerugian Penurunan Nilai secara parsial.secara simultan Biaya Operasional Pendapatan Operasional Dan Return On Asset tidak berpengaruh Terhadap Cadangan Kerugian Penurunan Nilai.
{"title":"Pengaruh Biaya Operasional Pendapatan Operasional dan Return on Asset terhadap Cadangan Kerugian Penurunan Nilai","authors":"Bonita Pusponingrum, Nana Diana","doi":"10.47467/alkharaj.v4i2.691","DOIUrl":"https://doi.org/10.47467/alkharaj.v4i2.691","url":null,"abstract":"Penelitian ini memiliki tujuan untuk menganalisi dan mengetahui apakdah Cadangan Kerugian Penurunan Nilai (CKPN) dapat di pengaruhi oleh Biaya Operasional Pendapatan Operasional (BOPO) dan Return On Asset (ROA). Pendekatan kuantitatif merupakan metode pada penelitian ini, Populasi yang digunakan adalah seluruh Bank Umum Syariah sebanyak 14 Bank Umum Syariah. Dalam penentuan sampel peneliti mengunakan teknik Purposive sampling sehingga Sampel yang diteliti sebanyak 7 Bank Umum syariah dengan mengambil data melalui laporan rasio keuangan Bank Umum Syariah tahun 2016–2020 sehingga terdapat 35 data yang diteliti. Teknik analisis data yang digunakan regresi linear berganda dan analisis data dengan menggunakan analisis deskriptif, uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukan bahwa secara Parsial Biaya Operasional Pendapatan Operasional tidak berpengaruh Terhadap Cadangan Kerugian Penurunan Nilai, begitu juga dengan Return On Asset tidak berpengaruh Terhadap Cadangan Kerugian Penurunan Nilai secara parsial.secara simultan Biaya Operasional Pendapatan Operasional Dan Return On Asset tidak berpengaruh Terhadap Cadangan Kerugian Penurunan Nilai.","PeriodicalId":286012,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132331755","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 : 2021-11-24DOI: 10.47467/alkharaj.v4i2.697
Muhamad Hasan Mafruh, M. I. Fasa, A. K. Ja’far
The authority to adjudicate sharia economic disputes has absolutely become the authority of the Religious Courts since the issuance of Law No. 3/2006 concerning Amendments to Law No. 7/1989 concerning Religious Courts and strengthened by Law No. 21/2008 concerning Sharia Banking and the Constitutional Court Decision No. 93/PUU-X/2012. Every year, Islamic economic transactions always increase, even though during the pandemic, Islamic banking in Indonesia grows positively. However, the higher and increasing sharia economic transactions in Indonesia, the more disputes that occur. During the current covid-19 pandemic, the government has issued regulations regarding restrictions ranging from PSBB to PPKM. The purpose of this research is to encourage the emergence of sharia economic dispute resolution innovations, especially in the Judiciary during the Covid-19 pandemic without having to violate the Health protocol. This study uses a qualitative descriptive study, which uses literature studies quoted from books and regulations, both laws and other regulations, as well as direct research into the field to see the realities on the ground related to the settlement of sharia economic disputes during the pandemic. The results in this study indicate that the Supreme Court responds quickly to the rules and policies issued by the government by launching an e-court application and investigation (electronic trial). There are many benefits and conveniences that are felt by people seeking justice, especially parties in sharia economic disputes. However, there are still some obstacles experienced by the Religious Courts and justice seekers in electronic proceedings.
{"title":"Penyelesaian Sengketa Ekonomi Syariah di Pengadilan Agama pada Masa Pandemi Covid-19","authors":"Muhamad Hasan Mafruh, M. I. Fasa, A. K. Ja’far","doi":"10.47467/alkharaj.v4i2.697","DOIUrl":"https://doi.org/10.47467/alkharaj.v4i2.697","url":null,"abstract":"The authority to adjudicate sharia economic disputes has absolutely become the authority of the Religious Courts since the issuance of Law No. 3/2006 concerning Amendments to Law No. 7/1989 concerning Religious Courts and strengthened by Law No. 21/2008 concerning Sharia Banking and the Constitutional Court Decision No. 93/PUU-X/2012. Every year, Islamic economic transactions always increase, even though during the pandemic, Islamic banking in Indonesia grows positively. However, the higher and increasing sharia economic transactions in Indonesia, the more disputes that occur. During the current covid-19 pandemic, the government has issued regulations regarding restrictions ranging from PSBB to PPKM. The purpose of this research is to encourage the emergence of sharia economic dispute resolution innovations, especially in the Judiciary during the Covid-19 pandemic without having to violate the Health protocol. This study uses a qualitative descriptive study, which uses literature studies quoted from books and regulations, both laws and other regulations, as well as direct research into the field to see the realities on the ground related to the settlement of sharia economic disputes during the pandemic. The results in this study indicate that the Supreme Court responds quickly to the rules and policies issued by the government by launching an e-court application and investigation (electronic trial). There are many benefits and conveniences that are felt by people seeking justice, especially parties in sharia economic disputes. However, there are still some obstacles experienced by the Religious Courts and justice seekers in electronic proceedings.","PeriodicalId":286012,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131265047","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 : 2021-11-24DOI: 10.47467/alkharaj.v4i2.689
Indiargo Dwi Prastyo, Bowo Santoso
To achieve a company goal, its important to looking for employee performance, work environment, and work motivation. Good or bad employee performance can be influenced by the work environment and motivation, as well as the Burger King company in East Surabaya. Burger King Company is a company engaged in FnB. This study aims to analyze the effect of work environment and work motivation on employee performance of Burger King East Surabaya crew. The hypothesis in this study is that the work environment and work motivation have a significant influence on employee performance. This study uses quantitative methods and uses PLS as a test tool as well as data collection methods by conducting surveys. Respondents in this study were 50 respondents using a saturated sampling technique where all populations were sampled. The results of the study revealed that th e work environment partially had no significant effect and work motivation had a significant positive effect on employee performance. Keywords: Work Environment, Work Motivation, Employee Performance
{"title":"Pengaruh Lingkungan Kerja dan Motivasi Kerja terhadap Kinerja Karyawan Crew Burger King Surabaya Timur","authors":"Indiargo Dwi Prastyo, Bowo Santoso","doi":"10.47467/alkharaj.v4i2.689","DOIUrl":"https://doi.org/10.47467/alkharaj.v4i2.689","url":null,"abstract":"To achieve a company goal, its important to looking for employee performance, work environment, and work motivation. Good or bad employee performance can be influenced by the work environment and motivation, as well as the Burger King company in East Surabaya. Burger King Company is a company engaged in FnB. This study aims to analyze the effect of work environment and work motivation on employee performance of Burger King East Surabaya crew. The hypothesis in this study is that the work environment and work motivation have a significant influence on employee performance. This study uses quantitative methods and uses PLS as a test tool as well as data collection methods by conducting surveys. Respondents in this study were 50 respondents using a saturated sampling technique where all populations were sampled. The results of the study revealed that th e work environment partially had no significant effect and work motivation had a significant positive effect on employee performance. \u0000 Keywords: Work Environment, Work Motivation, Employee Performance \u0000 ","PeriodicalId":286012,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129075973","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 : 2021-11-18DOI: 10.47467/alkharaj.v4i2.676
Moh. Fahrul Faris, Wiwik Handayani
The purpose of this study was to determine the most efficient order scheduling technique on CV. Davero Jaya Shining Indonesia to reduce delays in order fulfillment. The suggested scheduling approach is based on a priority rule system that includes the following criteria: first come, first served, lowest processing time, longest processing time, and earliest due date (first come first served). Davero Jaya Cemerlang Indonesia uses the SPT technique in its manufacturing process, according to their company CV. The company decided to adopt this technique because it seemed reasonable from a consumer's point of view. The downside of this technique is that it often causes delays in completing client orders. Based on the results of data analysis and debates that have been given, the FCFS technique is the most superior method among others. Considering the fact that the findings of the FCFS method effectiveness measure are consistent with the current criteria, which include minimum average completion scores, maximum utility, minimum average delay, and minimum average labor force in the system. Therefore, the researchers gave suggestions to the company CV. Davero Jaya Cemerlang Indonesia to use the FCFS method as an alternative production scheduling method. With the application of the FCFS method in CV. Davero Jaya Cemerlang Indonesia is expected to be able to help resolve production scheduling problems that have been happening so far. So that the problem of delays in completing orders can be minimized. Keywords: Scheduling, Gantt Chart, Priority Principles and CV. Davero Jaya Cemerlang Indonesia
{"title":"Analisis Penjadwalan Produksi Berdasarkan Pesanan Menggunakan Metode Asas Prioritas pada CV Davero Cemerlang Indonesia Surabaya","authors":"Moh. Fahrul Faris, Wiwik Handayani","doi":"10.47467/alkharaj.v4i2.676","DOIUrl":"https://doi.org/10.47467/alkharaj.v4i2.676","url":null,"abstract":"The purpose of this study was to determine the most efficient order scheduling technique on CV. Davero Jaya Shining Indonesia to reduce delays in order fulfillment. The suggested scheduling approach is based on a priority rule system that includes the following criteria: first come, first served, lowest processing time, longest processing time, and earliest due date (first come first served). Davero Jaya Cemerlang Indonesia uses the SPT technique in its manufacturing process, according to their company CV. The company decided to adopt this technique because it seemed reasonable from a consumer's point of view. The downside of this technique is that it often causes delays in completing client orders. Based on the results of data analysis and debates that have been given, the FCFS technique is the most superior method among others. Considering the fact that the findings of the FCFS method effectiveness measure are consistent with the current criteria, which include minimum average completion scores, maximum utility, minimum average delay, and minimum average labor force in the system. Therefore, the researchers gave suggestions to the company CV. Davero Jaya Cemerlang Indonesia to use the FCFS method as an alternative production scheduling method. With the application of the FCFS method in CV. Davero Jaya Cemerlang Indonesia is expected to be able to help resolve production scheduling problems that have been happening so far. So that the problem of delays in completing orders can be minimized. \u0000Keywords: Scheduling, Gantt Chart, Priority Principles and CV. Davero Jaya Cemerlang Indonesia","PeriodicalId":286012,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123024964","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 : 2021-11-18DOI: 10.47467/alkharaj.v4i2.688
Erni Dwijayanti, Risal Rinofah, Pristin Prima Sari
The purpose of this study is to determine the influence of Intellectual Capital, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) on financial performance in manufacturing companies listed on the IDX for the period 2015-2019. The variables used in this study are intellectual capital, corporate social responsibility (CSR), and good corporate governance (GCG) variables as dependent variables, while dependent variables are financial performance. This type of research is descriptive research with a quantitative approach. The subject of this study is a manufacturing company registered with the IDX for the period 2015-2019. Secondary data is obtained from the annual report of 9 companies with purposive sampling. Then the data is analyzed using multiple linear regression techniques. The results of the study with the t test showed that the variable Intellectual Capital (X1) had no significant effect on financial performance (Y) with a significance value of 0.169 > 0.05; Corporate Social Responsibility (X2) variables have a significant effect on financial performance (Y) with a significance value of 0.003 < 0.05; The Good Coporate Government (X3) variable has a significant effect on financial performance (Y) with a significance value of 0.026 < 0.05. Keywords: Intellectual Capital; Corporate Social Responsibility; Good Corporate Governance; Financial Performance
{"title":"Pengaruh Intellectual Capital, CSR, dan GCG terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2019","authors":"Erni Dwijayanti, Risal Rinofah, Pristin Prima Sari","doi":"10.47467/alkharaj.v4i2.688","DOIUrl":"https://doi.org/10.47467/alkharaj.v4i2.688","url":null,"abstract":"The purpose of this study is to determine the influence of Intellectual Capital, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) on financial performance in manufacturing companies listed on the IDX for the period 2015-2019. The variables used in this study are intellectual capital, corporate social responsibility (CSR), and good corporate governance (GCG) variables as dependent variables, while dependent variables are financial performance. This type of research is descriptive research with a quantitative approach. The subject of this study is a manufacturing company registered with the IDX for the period 2015-2019. Secondary data is obtained from the annual report of 9 companies with purposive sampling. Then the data is analyzed using multiple linear regression techniques. The results of the study with the t test showed that the variable Intellectual Capital (X1) had no significant effect on financial performance (Y) with a significance value of 0.169 > 0.05; Corporate Social Responsibility (X2) variables have a significant effect on financial performance (Y) with a significance value of 0.003 < 0.05; The Good Coporate Government (X3) variable has a significant effect on financial performance (Y) with a significance value of 0.026 < 0.05. \u0000Keywords: Intellectual Capital; Corporate Social Responsibility; Good Corporate Governance; Financial Performance","PeriodicalId":286012,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"113 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123048918","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 : 2021-11-18DOI: 10.47467/alkharaj.v4i2.685
Yassin Zanardi, N. Indah
This study aims to assess the financial performance of the Multipurpose Cooperative Andini Mulyo Boyolali Unit. This observation of financial performance was carried out by researching the financial statements of the multi-business cooperative Andini Mulyo Boyolali in 2015-2019. The data analysis method used is a quantitative method with a descriptive approach. Aspects of the financial statements. that become the reference include liquidity ratios, solvency ratios, and profitability ratios. The results showed that from 2015 to 2019 the financial performance of the Multipurpose Cooperative. Andini Mulyo Boyolali unit was very good when compared to the Assessment. Standards of the Ministry of Cooperatives and SMEs RI 2006. This can be seen. from the value of the liquidity ratio which managed to achieve an average CR of 406, 6% and CS by 200%. Judging from the solvency ratio, the average DAR produced is 17% and the DER is 21%. Then the average of the last component, the Multipurpose Cooperative Andini Mulyo Boyolali, managed to achieve an BOPO of 77%. Kata Kunci: Liquidity Ratio, Solvency Ratio, and Profitability Ratio.
{"title":"Analisis Rasio Likuiditas, Rasio Solvabilitas dan Rasio Rentabilitas untuk Menilai Kinerja Keuangan Koperasi Serba Usaha Andini Mulyo Unit Boyolali","authors":"Yassin Zanardi, N. Indah","doi":"10.47467/alkharaj.v4i2.685","DOIUrl":"https://doi.org/10.47467/alkharaj.v4i2.685","url":null,"abstract":" \u0000This study aims to assess the financial performance of the Multipurpose Cooperative Andini Mulyo Boyolali Unit. This observation of financial performance was carried out by researching the financial statements of the multi-business cooperative Andini Mulyo Boyolali in 2015-2019. The data analysis method used is a quantitative method with a descriptive approach. Aspects of the financial statements. that become the reference include liquidity ratios, solvency ratios, and profitability ratios. The results showed that from 2015 to 2019 the financial performance of the Multipurpose Cooperative. Andini Mulyo Boyolali unit was very good when compared to the Assessment. Standards of the Ministry of Cooperatives and SMEs RI 2006. This can be seen. from the value of the liquidity ratio which managed to achieve an average CR of 406, 6% and CS by 200%. Judging from the solvency ratio, the average DAR produced is 17% and the DER is 21%. Then the average of the last component, the Multipurpose Cooperative Andini Mulyo Boyolali, managed to achieve an BOPO of 77%. \u0000Kata Kunci: Liquidity Ratio, Solvency Ratio, and Profitability Ratio. \u0000 ","PeriodicalId":286012,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134219054","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 : 2021-11-18DOI: 10.47467/alkharaj.v4i2.683
M. Mujib, Mega Amelia Nurvianti
Pandemi covid-19 memberikan efek yang sangat buruk pada perputaran perekonomian masyarakat. Dampak tersebut tidak hanya dirasakan oleh masyarakat umum namun berbagai organisasi atau lembaga yang bergerak dalam bidang bisnis maupun filantropi khususnya lembaga amil zakat juga terkena dampak tersebut. Organisasi maupun lembaga dituntut untuk lebih kreatif lagi dalam menjalankan kegiatan usahanya agar bisa mempertahankan eksistensinya. Salah satu lembaga amil zakat yang menerapkan strategi kreatif dalam kegiatan usahanya di era pandemi covid-19 yaitu Lemabag Amil Zakat (LAZ) Yatim Mandiri Kantor Layanan Lamongan. Penelitian ini memiliki tujuan untuk mengetahui penerapan strategi komunikasi pemasaran terpadu pada LAZ Yatim Mandiri Kantor Layanan Lamongan pada masa pandemi covid-19. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Sumber data dalam penelitian ini diperoleh dari hasil obesrvasi dan wawancara dengan pihak LAZ Yatim Mandiri Kantor Layanan Lamongan. Data yang terhimpun kemudian direduksi untuk dipilih mana data yang sesuai untuk disajikan pada pembahasan penelitian ini. Penelitian ini memberikan hasil temuan bahwa LAZ Yatim Mandiri Lamongan menggunakan seluruh elemen-elemen komunkasi pemasrana terpadu. Selain itu terdapat beberapa cara kreatif yang dilakukan oleh LAZYatim Mandiri Kantor Layanan Lamongan dalam menunjang kegiatan pemasarannya. Salah satu cara kreatif tersebut yaitu melakukan pemasaran pada momen-momen penting. Pada masa pandemi covid-19 LAZ Yatim Mandiri Kantor Layanan Lamongan banyak melakukan pemasaran dengan menggunakan layanan internet. Hal tersebut disebabkan oleh pemberlakukan PSBB di Kabupaten Lamongan.
{"title":"Komunikasi Pemasaran Terpadu Dalam Meningkatkan Dana ZIS pada Lembaga Aamil Zakat di Era Covid-19","authors":"M. Mujib, Mega Amelia Nurvianti","doi":"10.47467/alkharaj.v4i2.683","DOIUrl":"https://doi.org/10.47467/alkharaj.v4i2.683","url":null,"abstract":"Pandemi covid-19 memberikan efek yang sangat buruk pada perputaran perekonomian masyarakat. Dampak tersebut tidak hanya dirasakan oleh masyarakat umum namun berbagai organisasi atau lembaga yang bergerak dalam bidang bisnis maupun filantropi khususnya lembaga amil zakat juga terkena dampak tersebut. Organisasi maupun lembaga dituntut untuk lebih kreatif lagi dalam menjalankan kegiatan usahanya agar bisa mempertahankan eksistensinya. Salah satu lembaga amil zakat yang menerapkan strategi kreatif dalam kegiatan usahanya di era pandemi covid-19 yaitu Lemabag Amil Zakat (LAZ) Yatim Mandiri Kantor Layanan Lamongan. Penelitian ini memiliki tujuan untuk mengetahui penerapan strategi komunikasi pemasaran terpadu pada LAZ Yatim Mandiri Kantor Layanan Lamongan pada masa pandemi covid-19. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Sumber data dalam penelitian ini diperoleh dari hasil obesrvasi dan wawancara dengan pihak LAZ Yatim Mandiri Kantor Layanan Lamongan. Data yang terhimpun kemudian direduksi untuk dipilih mana data yang sesuai untuk disajikan pada pembahasan penelitian ini. Penelitian ini memberikan hasil temuan bahwa LAZ Yatim Mandiri Lamongan menggunakan seluruh elemen-elemen komunkasi pemasrana terpadu. Selain itu terdapat beberapa cara kreatif yang dilakukan oleh LAZYatim Mandiri Kantor Layanan Lamongan dalam menunjang kegiatan pemasarannya. Salah satu cara kreatif tersebut yaitu melakukan pemasaran pada momen-momen penting. Pada masa pandemi covid-19 LAZ Yatim Mandiri Kantor Layanan Lamongan banyak melakukan pemasaran dengan menggunakan layanan internet. Hal tersebut disebabkan oleh pemberlakukan PSBB di Kabupaten Lamongan.","PeriodicalId":286012,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125307982","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 : 2021-11-18DOI: 10.47467/alkharaj.v4i2.678
Sherfina Tabatini Evany, Risal Rinofah, Pristin Prima Sari
This study aims to find out how significant the difference caused by the covid-19 pandemic is on the Profitability (ROA,ROE,NPM) of the Kompas 100 company.In this research, using descriptive comparative with quantitative approach and using secondary data. The population includes companies listed on the Kompas 100 index on the Indonesia Stock Exchange, then selected using purposive sampling technique, obtained a total of 46 companies that meet the criteria. The profitability uses (ROA, ROE, NPM). Then the ratio was tested differently using the Wilcoxon sign rank test with the help of SPSS 22.The results showed that there was a significant difference in profitability ratios which included ROA, ROE and NPM at the Kompas 100 company between the period before and during the covid-19 pandemic. Keywords: Profitability, ROA, ROE , NPM
{"title":"Analisis Profitabilitas Perusahaan Kompas 100 Sebelum dan Saat Pandemi Covid-19","authors":"Sherfina Tabatini Evany, Risal Rinofah, Pristin Prima Sari","doi":"10.47467/alkharaj.v4i2.678","DOIUrl":"https://doi.org/10.47467/alkharaj.v4i2.678","url":null,"abstract":"This study aims to find out how significant the difference caused by the covid-19 pandemic is on the Profitability (ROA,ROE,NPM) of the Kompas 100 company.In this research, using descriptive comparative with quantitative approach and using secondary data. The population includes companies listed on the Kompas 100 index on the Indonesia Stock Exchange, then selected using purposive sampling technique, obtained a total of 46 companies that meet the criteria. The profitability uses (ROA, ROE, NPM). Then the ratio was tested differently using the Wilcoxon sign rank test with the help of SPSS 22.The results showed that there was a significant difference in profitability ratios which included ROA, ROE and NPM at the Kompas 100 company between the period before and during the covid-19 pandemic. \u0000Keywords: Profitability, ROA, ROE , NPM","PeriodicalId":286012,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"234 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133333576","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 : 2021-11-18DOI: 10.47467/alkharaj.v4i2.686
Solahuddin Al-ayubi, Evania Herindar
Zakat is an Islamic social financial instrument that has become an important factor in overcoming poverty. This paper aims to explain the practice of zakat from time to time: the practice of zakat on the Prophet Muhammad, during the Khulafaurrasyidin era, during the tabi'in period, during the Islamic Kingdom in Indonesia, during colonialism, and after independence. This article uses a approach qualitative. This article is library research. The results showed that the management of zakat on the Prophet Muhammad Saw. until khulafaurrasydin was handed over directly to the Prophet Muhammad Saw. and Khulafaurrasyidin or people who are mandated by the Prophet and Khulafaurrasyidin to manage them. The management of zakat in the Umayyah dynasty is getting better, but its performance has declined except during the time of Umar bin Abdul Aziz. During the Abbasiyah dynasty, people began not paying zakat due to the high burden of kharj and ushr taxes. In the Andalusian dynasty, the management of zakat became a bone of contention between tribal chiefs, as a result, the distribution of zakat could not meet the adequacy of the poor. During the Fatimiyah dynasty, the caliph asked each regional head to collect zakat, then deposited the zakat to him without any recording of expenses or receipts. The most important lesson in this era is that public trust and compliance in paying the zakat are the main determinants of zakat performance. During the Islamic Kingdom, zakat became a public obligation and contributed to the development of Islamic kingdoms. Then the zakat is managed by the kingdom and is considered as royal income. During colonialism, zakat served as a source of funds for the struggle for Indonesian independence. After Indonesia gained its independence, zakat again received attention from economists, fiqh experts, and the government in the Indonesian economy.
{"title":"Zakat Practices from the Times","authors":"Solahuddin Al-ayubi, Evania Herindar","doi":"10.47467/alkharaj.v4i2.686","DOIUrl":"https://doi.org/10.47467/alkharaj.v4i2.686","url":null,"abstract":"Zakat is an Islamic social financial instrument that has become an important factor in overcoming poverty. This paper aims to explain the practice of zakat from time to time: the practice of zakat on the Prophet Muhammad, during the Khulafaurrasyidin era, during the tabi'in period, during the Islamic Kingdom in Indonesia, during colonialism, and after independence. This article uses a approach qualitative. This article is library research. The results showed that the management of zakat on the Prophet Muhammad Saw. until khulafaurrasydin was handed over directly to the Prophet Muhammad Saw. and Khulafaurrasyidin or people who are mandated by the Prophet and Khulafaurrasyidin to manage them. The management of zakat in the Umayyah dynasty is getting better, but its performance has declined except during the time of Umar bin Abdul Aziz. During the Abbasiyah dynasty, people began not paying zakat due to the high burden of kharj and ushr taxes. In the Andalusian dynasty, the management of zakat became a bone of contention between tribal chiefs, as a result, the distribution of zakat could not meet the adequacy of the poor. During the Fatimiyah dynasty, the caliph asked each regional head to collect zakat, then deposited the zakat to him without any recording of expenses or receipts. The most important lesson in this era is that public trust and compliance in paying the zakat are the main determinants of zakat performance. During the Islamic Kingdom, zakat became a public obligation and contributed to the development of Islamic kingdoms. Then the zakat is managed by the kingdom and is considered as royal income. During colonialism, zakat served as a source of funds for the struggle for Indonesian independence. After Indonesia gained its independence, zakat again received attention from economists, fiqh experts, and the government in the Indonesian economy.","PeriodicalId":286012,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123051669","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 : 2021-11-18DOI: 10.47467/alkharaj.v4i2.667
Rini Purnamasari, Ahmad Abbas
Economic needs sometimes become one of the sources of problems in household life, but they can be solved if the family is built by good financial management. This research aims to demonstrate practices of household accounting by studying the life of muslim family. The type of this research is qualitative using a case study approach. Informants of this research were household units of muslim family. Data analysis in this research used reductions, displays, and inferences. The result of this research discloses that the conceptual framework of household accounting Islamic is found in muslim families under the method of recording cash basis. The practice of household accounting can be built in accounting cycles starting from transaction documents, recorded into general journals, conducted the posting into ledgers, prepared adjusting journals, and financial statements including activity, and financial position statements. Informants of muslim family in this research recognize the expenditure of Zakat, Infaq, and Shadaqah (ZIS) Keywords: Accounting; Islamic; Family; Financial Statements; Household
{"title":"Kehidupan Keuangan Keluarga Muslim","authors":"Rini Purnamasari, Ahmad Abbas","doi":"10.47467/alkharaj.v4i2.667","DOIUrl":"https://doi.org/10.47467/alkharaj.v4i2.667","url":null,"abstract":"Economic needs sometimes become one of the sources of problems in household life, but they can be solved if the family is built by good financial management. This research aims to demonstrate practices of household accounting by studying the life of muslim family. The type of this research is qualitative using a case study approach. Informants of this research were household units of muslim family. Data analysis in this research used reductions, displays, and inferences. The result of this research discloses that the conceptual framework of household accounting Islamic is found in muslim families under the method of recording cash basis. The practice of household accounting can be built in accounting cycles starting from transaction documents, recorded into general journals, conducted the posting into ledgers, prepared adjusting journals, and financial statements including activity, and financial position statements. Informants of muslim family in this research recognize the expenditure of Zakat, Infaq, and Shadaqah (ZIS) \u0000Keywords: Accounting; Islamic; Family; Financial Statements; Household","PeriodicalId":286012,"journal":{"name":"Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130752569","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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