Pub Date : 2023-10-07DOI: 10.47467/alkharaj.v6i2.4904
Winda Audrye, Trisni Suryarini
This study aims to analyze the effect of mobile samsat, e-samsat, tax sanctions, tax socialization, and taxpayer awareness on taxpayer compliance in Rembang Regency partially and simultaneously. The sampling method uses an accidental sampling technique and the number of samples obtained using the Solvin formula is 100 respondents. The data analysis technique uses descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), and multiple linear regression analysis (t statistical test and f statistical test) processed with SPSS Statistic 26. The results showed that mobile samsat, tax socialization, and taxpayer awareness positively and significantly affected taxpayer compliance. In contrast, e- samsat and tax sanctions did not affect taxpayer compliance.
Keywords: compliance, awareness, samsat, sanctions, outreach
{"title":"Kepatuhan Wajib Pajak Kendaraan Bermotor pada Unit Pengelolaan Pendapatan Daerah Kabupaten Rembang","authors":"Winda Audrye, Trisni Suryarini","doi":"10.47467/alkharaj.v6i2.4904","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.4904","url":null,"abstract":"This study aims to analyze the effect of mobile samsat, e-samsat, tax sanctions, tax socialization, and taxpayer awareness on taxpayer compliance in Rembang Regency partially and simultaneously. The sampling method uses an accidental sampling technique and the number of samples obtained using the Solvin formula is 100 respondents. The data analysis technique uses descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), and multiple linear regression analysis (t statistical test and f statistical test) processed with SPSS Statistic 26. The results showed that mobile samsat, tax socialization, and taxpayer awareness positively and significantly affected taxpayer compliance. In contrast, e- samsat and tax sanctions did not affect taxpayer compliance.
 Keywords: compliance, awareness, samsat, sanctions, outreach","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135252122","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 : 2023-10-07DOI: 10.47467/alkharaj.v6i2.4845
Lis Haliza Zalfa, Widwi Handari Adji
Bandung Vocational and Productivity Training Center (BBPVP) is a Government Training Institution Central Technical Implementation Unit (UPTP) under the Directorate General of Training and Productivity Development, Ministry of Manpower of the Republic of Indonesia, in accordance with Ministerial Regulation No. 21 of 2015 issued by the Ministry of Manpower of the Republic of Indonesia. BBPVP Bandung is responsible for implementing initiatives related to the development, empowerment, and certification of training personnel, instructors, and workers. On February 23, 1952, the Government of the Republic of Indonesia and the Colombo Plan Program launched BBPVP. An area of approximately 3 hectares became the location of BBPVP Bandung on Jalan Jenderal Gatot Subroto No. 170. BBPVP was established as an effort to spread vocational training facilities so that those whose homes were in remote areas could still access them. Examining the relationship between the BBPVP competency test and the caliber of applicants is the main objective of this study. The research approach was quantitative and descriptive. Questionnaires and written records were used to compile the data. Based on the findings, BBPVP is an effective tool to improve the overall standard of the workforce. This was determined from the data collected through questionnaires administered to 64 respondents.
Keywords: Effectiveness of Professional Certification Bodies. Job Opportunities
万隆职业和生产力培训中心(BBPVP)是印度尼西亚共和国人力部培训和生产力发展总局下属的政府培训机构中央技术实施单位(UPTP)，根据印度尼西亚共和国人力部发布的2015年第21号部级条例。BBPVP万隆负责实施与培训人员、指导员和工人的发展、授权和认证相关的举措。1952年2月23日，印度尼西亚共和国政府和科伦坡计划启动了BBPVP。位于Jalan Jenderal gaot Subroto 170号的BBPVP万隆的面积约为3公顷。BBPVP的建立是为了推广职业培训设施，以便那些住在偏远地区的人仍然可以获得这些设施。考察BBPVP胜任力测试与应聘者素质之间的关系是本研究的主要目的。研究方法是定量和描述性的。采用问卷调查和书面记录来编制数据。基于这些发现，BBPVP是提高员工整体水平的有效工具。这是通过对64名受访者进行问卷调查收集的数据确定的。
关键词:专业认证机构有效性;工作机会# x0D;
{"title":"Efektivitas Lembaga Sertifikasi Profesi dalam Meningkatkan Peluang Kerja di Balai Besar Pelatihan Vokasi dan Produktivitas Kota Bandung","authors":"Lis Haliza Zalfa, Widwi Handari Adji","doi":"10.47467/alkharaj.v6i2.4845","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.4845","url":null,"abstract":"Bandung Vocational and Productivity Training Center (BBPVP) is a Government Training Institution Central Technical Implementation Unit (UPTP) under the Directorate General of Training and Productivity Development, Ministry of Manpower of the Republic of Indonesia, in accordance with Ministerial Regulation No. 21 of 2015 issued by the Ministry of Manpower of the Republic of Indonesia. BBPVP Bandung is responsible for implementing initiatives related to the development, empowerment, and certification of training personnel, instructors, and workers. On February 23, 1952, the Government of the Republic of Indonesia and the Colombo Plan Program launched BBPVP. An area of approximately 3 hectares became the location of BBPVP Bandung on Jalan Jenderal Gatot Subroto No. 170. BBPVP was established as an effort to spread vocational training facilities so that those whose homes were in remote areas could still access them. Examining the relationship between the BBPVP competency test and the caliber of applicants is the main objective of this study. The research approach was quantitative and descriptive. Questionnaires and written records were used to compile the data. Based on the findings, BBPVP is an effective tool to improve the overall standard of the workforce. This was determined from the data collected through questionnaires administered to 64 respondents.
 Keywords: Effectiveness of Professional Certification Bodies. Job Opportunities
","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135252284","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 : 2023-10-07DOI: 10.47467/alkharaj.v6i2.4570
Windi Meilani, Aslamia Rosa
This study aims to analyze the effect of brand image and brand awareness on purchasing decisions for pizza hut delivery at the Plaju branch. This study used a quantitative approach with data collection methods through questionnaires. The population in this study were people in Palembang City aged 15-25 years who had purchased pizza hut delivery from the Plaju branch in October, November, December 2022 and January, February, March 2023. The sampling method used purposive sampling with a total sample of 100 respondent. Data analysis techniques in this study were hypothesis testing, coefficient of determination testing, and multiple linear analysis. the results of testing the calculated F value of 73,597 with a significance value of 0.000 (0.000 <0.05), brand image and brand awareness together have a positive and significant effect on purchasing decisions for Pizza Hut Delivey Plaju Branch.
Keywords: Brand image, Brand Awareness, Purchase Decisions
{"title":"Pengaruh Brand Image dan Brand Awareness Terhadap Keputusan Pembelian Pizza Hut Delivery Cabang Plaju","authors":"Windi Meilani, Aslamia Rosa","doi":"10.47467/alkharaj.v6i2.4570","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.4570","url":null,"abstract":"This study aims to analyze the effect of brand image and brand awareness on purchasing decisions for pizza hut delivery at the Plaju branch. This study used a quantitative approach with data collection methods through questionnaires. The population in this study were people in Palembang City aged 15-25 years who had purchased pizza hut delivery from the Plaju branch in October, November, December 2022 and January, February, March 2023. The sampling method used purposive sampling with a total sample of 100 respondent. Data analysis techniques in this study were hypothesis testing, coefficient of determination testing, and multiple linear analysis. the results of testing the calculated F value of 73,597 with a significance value of 0.000 (0.000 <0.05), brand image and brand awareness together have a positive and significant effect on purchasing decisions for Pizza Hut Delivey Plaju Branch.
 Keywords: Brand image, Brand Awareness, Purchase Decisions","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135252125","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 : 2023-10-06DOI: 10.47467/alkharaj.v5i5.5349
Rahma Dewi, Elvira Luthan
This study aims to prove and verify the potential for Fraudulent Financial Reporting (FFR) based on the hexagon fraud theory. FFR practices cause losses to investors, creditors and other stakeholders, so it is important to identify the elements that trigger FFR practices. The elements of the hexagon fraud theory are stimulus, capability, collusion, opportunity, rationalization and ego in influencing the occurrence of FFR. Companies in the financial industry listed on the IDX 2017-2022 as the population in this study with a total of 95 companies. The sampling technique used purposive sampling and produced 55 companies as research samples. The research approach used is a quantitative approach. The data analysis technique used is SEM-PLS which is processed with the SmartPLS Vs 3.0 program. The findings in this study indicate that stimulus, capability, ego and collusion have a negative effect on FFR while there is no opportunity and rationalization effect on FFR. The results of this study contribute to academics in broadening references regarding factors triggering the occurrence of FFR, as well as adding insight to companies in detecting FFR as an effort to improve the company's control system and as a tool for potential investors in analyzing their investments to reduce the risk of loss
本研究旨在以六边形舞弊理论为基础，证明和验证舞弊财务报告(FFR)的可能性。FFR实务会给投资者、债权人和其他利益相关者造成损失，因此确定触发FFR实务的要素非常重要。六边形欺诈理论的要素是刺激、能力、共谋、机会、合理化和自我对FFR发生的影响。本研究以2017-2022年IDX上列出的金融行业公司为人口，共95家公司。抽样方法采用目的性抽样，选取55家公司作为研究样本。使用的研究方法是定量方法。使用的数据分析技术是SEM-PLS，使用SmartPLS Vs 3.0程序进行处理。本研究结果表明，刺激、能力、自我和合谋对FFR有负向影响，而机会效应和合理化效应对FFR没有影响。本研究的结果有助于学术界拓宽关于触发FFR发生的因素的参考文献，并为公司发现FFR作为改进公司控制系统的努力以及作为潜在投资者分析其投资以降低损失风险的工具提供见解
{"title":"Analisis Kecurangan Laporan Keuangan dalam Perspektif Teori Fraud Hexagon pada Perusahaan Industri Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022","authors":"Rahma Dewi, Elvira Luthan","doi":"10.47467/alkharaj.v5i5.5349","DOIUrl":"https://doi.org/10.47467/alkharaj.v5i5.5349","url":null,"abstract":"This study aims to prove and verify the potential for Fraudulent Financial Reporting (FFR) based on the hexagon fraud theory. FFR practices cause losses to investors, creditors and other stakeholders, so it is important to identify the elements that trigger FFR practices. The elements of the hexagon fraud theory are stimulus, capability, collusion, opportunity, rationalization and ego in influencing the occurrence of FFR. Companies in the financial industry listed on the IDX 2017-2022 as the population in this study with a total of 95 companies. The sampling technique used purposive sampling and produced 55 companies as research samples. The research approach used is a quantitative approach. The data analysis technique used is SEM-PLS which is processed with the SmartPLS Vs 3.0 program. The findings in this study indicate that stimulus, capability, ego and collusion have a negative effect on FFR while there is no opportunity and rationalization effect on FFR. The results of this study contribute to academics in broadening references regarding factors triggering the occurrence of FFR, as well as adding insight to companies in detecting FFR as an effort to improve the company's control system and as a tool for potential investors in analyzing their investments to reduce the risk of loss","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134943805","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 : 2023-10-06DOI: 10.47467/alkharaj.v6i2.5307
Nurul Fariyanti, Ahmad Makhtum
The aim of this research is to find out how PT. BPRS Sarana Prima Mandiri Pamekasan to increase customer interest in using and pawning their gold at PT. BPRS Sarana Prima Mandiri Pamekasan, This research uses research or a qualitative approach where the approach uses direct field research (field research), to reach PT's market targets. BPRS Sarana Prima Mandiri Pamekasan uses the marketing mix method, where there are 4Ps, namely; a. Product Strategy (Product), b. Price Strategy (Price), c. Place Strategy, d. Promotion Strategy (Promotion). As well as using or putting up banners and also collaborating with agencies, as well as house to house, namely establishing relationships at individual homes through pawn marketing. From the various methods mentioned above, PT. BPRS Sarana Prima Mandiri Pamekasan is able to increase financing, especially Pawn Gold iB and is also able to compete with surrounding agencies.
本研究的目的是找出PT. BPRS Sarana Prima Mandiri Pamekasan如何提高客户在PT. BPRS Sarana Prima Mandiri Pamekasan使用和典当黄金的兴趣，本研究使用研究或定性方法，该方法使用直接实地调查(实地调查)，以达到PT的市场目标。BPRS Sarana Prima Mandiri Pamekasan使用营销组合方法，其中有4p，即;a.产品策略(Product)， b.价格策略(Price)， c.地点策略，d.促销策略(Promotion)。除了使用或张贴横幅，还与代理机构合作，以及挨家挨户的合作，即通过典当营销在个人住宅建立关系。从上述各种方法中，PT. BPRS Sarana Prima Mandiri Pamekasan能够增加融资，特别是典当金iB，也能够与周边机构竞争。
{"title":"Analisis Strategi Pemasaran untuk Meningkatkan Volume Minat Nasabah dalam Bertransaksi Produk Gadai Emas IB pada PT. BPRS Sarana Prima Mandiri Pamekasan","authors":"Nurul Fariyanti, Ahmad Makhtum","doi":"10.47467/alkharaj.v6i2.5307","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.5307","url":null,"abstract":"The aim of this research is to find out how PT. BPRS Sarana Prima Mandiri Pamekasan to increase customer interest in using and pawning their gold at PT. BPRS Sarana Prima Mandiri Pamekasan, This research uses research or a qualitative approach where the approach uses direct field research (field research), to reach PT's market targets. BPRS Sarana Prima Mandiri Pamekasan uses the marketing mix method, where there are 4Ps, namely; a. Product Strategy (Product), b. Price Strategy (Price), c. Place Strategy, d. Promotion Strategy (Promotion). As well as using or putting up banners and also collaborating with agencies, as well as house to house, namely establishing relationships at individual homes through pawn marketing. From the various methods mentioned above, PT. BPRS Sarana Prima Mandiri Pamekasan is able to increase financing, especially Pawn Gold iB and is also able to compete with surrounding agencies.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134943799","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 : 2023-10-06DOI: 10.47467/alkharaj.v6i1.3586
Mugni Muhit, Mohamad Anton Athoillah
Islam as a doctrine will certainly be the main foundation in every human activity that has claimed and positioned Islam as its belief. It is with this doctrine that all activities are guarded and regulate all forms of human activity universally and comprehensively, between humans as creatures and God as Creator and humans as His fellow creatures. A Muslim who needs a means of living, of course, will not be able to avoid all kinds of activities related to the economy, therefore as Muslims in their economic activities they must be based on God's doctrine to achieve prosperity and benefit. For this reason, the purpose of this research is to examine in more detail the transcendent basis of Islamic economics from the perspective of Maqāṣid al-Shari'ah, so that in its implementation, the economic welfare of Muslims increases to become a benefit that has a positive impact on other benefits.
Keywords: Foundation, Implementation, Islamic Economics, Maqāṣid Sharī'ah
{"title":"Landasan Implementasi Ekonomi Syariah Dalam Perspektif Maqāṣid al-Sharī‘ah ","authors":"Mugni Muhit, Mohamad Anton Athoillah","doi":"10.47467/alkharaj.v6i1.3586","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i1.3586","url":null,"abstract":"Islam as a doctrine will certainly be the main foundation in every human activity that has claimed and positioned Islam as its belief. It is with this doctrine that all activities are guarded and regulate all forms of human activity universally and comprehensively, between humans as creatures and God as Creator and humans as His fellow creatures. A Muslim who needs a means of living, of course, will not be able to avoid all kinds of activities related to the economy, therefore as Muslims in their economic activities they must be based on God's doctrine to achieve prosperity and benefit. For this reason, the purpose of this research is to examine in more detail the transcendent basis of Islamic economics from the perspective of Maqāṣid al-Shari'ah, so that in its implementation, the economic welfare of Muslims increases to become a benefit that has a positive impact on other benefits.
 Keywords: Foundation, Implementation, Islamic Economics, Maqāṣid Sharī'ah","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134943798","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 : 2023-10-05DOI: 10.47467/alkharaj.v5i5.4269
Raphita Celyna A.A. Tambunan, Sri Trisnaningsih, Condro Widodo
This study aimed to determine the effect of taxpayer awareness, ownership of a taxpayer identification number, and tax sanctions on individual taxpayer compliance (Case Study at KPP Pratama Surabaya Rungkut). The type of method used is quantitative. The population in this study is all individual taxpayers registered at KPP Pratama Surabaya Rungkut. The number of samples used in this study are 100 respondents who are calculated based on the slovin formula with the sampling technique that is incidental sampling. Data collection techniques in this study are carried out using the questionnaire method on the Google form. The data analysis technique used in this study is Structural Equation Modeling (SEM) using SmartPLS 3.2.9 for data management. The results of this study indicate that: (1) Taxpayer awareness has no effect on individual taxpayer compliance at KPP Pratama Surabaya Rungkut. (2) Ownership of a taxpayer identification number affects individual taxpayer compliance at KPP Pratama Surabaya Rungkut. (3) Tax sanctions have no effect on individual taxpayer compliance at KPP Pratama Surabaya Rungkut
Keywords: Taxpayer Awareness; Ownership of Taxpayer Identification Number; Tax Sanctions; Taxpayer Compliance
{"title":"Pengaruh Kesadaran Wajib Pajak, Kepemilikan Nomor Pokok Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi","authors":"Raphita Celyna A.A. Tambunan, Sri Trisnaningsih, Condro Widodo","doi":"10.47467/alkharaj.v5i5.4269","DOIUrl":"https://doi.org/10.47467/alkharaj.v5i5.4269","url":null,"abstract":"This study aimed to determine the effect of taxpayer awareness, ownership of a taxpayer identification number, and tax sanctions on individual taxpayer compliance (Case Study at KPP Pratama Surabaya Rungkut). The type of method used is quantitative. The population in this study is all individual taxpayers registered at KPP Pratama Surabaya Rungkut. The number of samples used in this study are 100 respondents who are calculated based on the slovin formula with the sampling technique that is incidental sampling. Data collection techniques in this study are carried out using the questionnaire method on the Google form. The data analysis technique used in this study is Structural Equation Modeling (SEM) using SmartPLS 3.2.9 for data management. The results of this study indicate that: (1) Taxpayer awareness has no effect on individual taxpayer compliance at KPP Pratama Surabaya Rungkut. (2) Ownership of a taxpayer identification number affects individual taxpayer compliance at KPP Pratama Surabaya Rungkut. (3) Tax sanctions have no effect on individual taxpayer compliance at KPP Pratama Surabaya Rungkut
 Keywords: Taxpayer Awareness; Ownership of Taxpayer Identification Number; Tax Sanctions; Taxpayer Compliance","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135547844","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 : 2023-10-04DOI: 10.22373/al-mudharabah.v3i2.3418
None Khairunnisak
Buying and selling is an activity that often occurs such as in markets, supermarkets and other places to fulfil everyone's needs. One of the elements in buying and selling transactions is the right of khiyär. Khiyar is a permissibility in Islamic Shari'ah to find a good between two, namely to continue or to cancel the sale with the aim of avoiding disputes between the seller and the buyer in the future. However, not all buying and selling places impose khiyar rights for buyers, therefore this research aims to find out how Islamic law reviews buying and selling without khiyar rights. Buying and selling without khiyar rights is still considered valid because khiyar is not a valid condition in buying and selling. Khiyar is an option or choice that can be an alternative to achieving benefits for both parties, namely the seller and the buyer so that no party feels disadvantaged in the future. Suggestions from the author that business actors are expected to apply business ethics in accordance with Islamic law and applicable legislation in Indonesia and for buyers to be more careful before buying goods so as not to be harmed.
{"title":"THE LEGALITY OF BUYING AND SELLING WITHOUT KHIYAR RIGHTS UNDER ISLAMIC COMMERCIAL LAW","authors":"None Khairunnisak","doi":"10.22373/al-mudharabah.v3i2.3418","DOIUrl":"https://doi.org/10.22373/al-mudharabah.v3i2.3418","url":null,"abstract":"Buying and selling is an activity that often occurs such as in markets, supermarkets and other places to fulfil everyone's needs. One of the elements in buying and selling transactions is the right of khiyär. Khiyar is a permissibility in Islamic Shari'ah to find a good between two, namely to continue or to cancel the sale with the aim of avoiding disputes between the seller and the buyer in the future. However, not all buying and selling places impose khiyar rights for buyers, therefore this research aims to find out how Islamic law reviews buying and selling without khiyar rights. Buying and selling without khiyar rights is still considered valid because khiyar is not a valid condition in buying and selling. Khiyar is an option or choice that can be an alternative to achieving benefits for both parties, namely the seller and the buyer so that no party feels disadvantaged in the future. Suggestions from the author that business actors are expected to apply business ethics in accordance with Islamic law and applicable legislation in Indonesia and for buyers to be more careful before buying goods so as not to be harmed.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135646396","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}
This study aims to investigate the impact of marketing content and e-word of mouth (E-Wom) on purchasing decisions in the context of the TikTok Shop application in Generation Z. The population that is the focus of research is Generation Z who have made transactions through TikTok Shop on their smartphone devices. From a total population of 132,325, 80 respondents were selected for this study using cluster sampling. Data is collected through the use of questionnaires disseminated through the Google Forms platform. Data analysis was performed using (SEM) using Smart PLS 3 devices. The results showed that marketing content has a positive influence on purchasing decisions, and E-Wom has a significant influence on purchasing decisions.
{"title":"Pengaruh Konten Pemasaran dan E-Wom pada Media Sosial Tiktok Shop terhadap Keputusan Pembelian Generasi Z di Kabupaten Karawang","authors":"Tiara Brescia Putri, Citra Savitri, Syifa Pramudita Fadilla","doi":"10.47467/alkharaj.v6i2.5305","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.5305","url":null,"abstract":"This study aims to investigate the impact of marketing content and e-word of mouth (E-Wom) on purchasing decisions in the context of the TikTok Shop application in Generation Z. The population that is the focus of research is Generation Z who have made transactions through TikTok Shop on their smartphone devices. From a total population of 132,325, 80 respondents were selected for this study using cluster sampling. Data is collected through the use of questionnaires disseminated through the Google Forms platform. Data analysis was performed using (SEM) using Smart PLS 3 devices. The results showed that marketing content has a positive influence on purchasing decisions, and E-Wom has a significant influence on purchasing decisions.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135901673","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 : 2023-10-02DOI: 10.47467/alkharaj.v6i2.5293
Kania Retno Febriani, Sari Marlian, July Yuliawati
The title of this research is "Micro, Small, and Medium Enterprises (MSMEs) Study: Apem Cassava Cheese by Mr. Gede. The research aims to 1) Determine the calculation of production costs using the Full Costing method in the MSME Apem Cassava Cheese by Mr. Gede, and 2) Assess the income of the MSME Apem Cassava Cheese by Mr. Gede. The objectives of this research are 1) To understand the calculation of production costs using the Full Costing method in the MSME Apem Cassava Cheese by Mr. Gede, and 2) To analyze the income generated by the MSME Apem Cassava Cheese by Mr. Gede. This research employs a qualitative method through interviews, observations, and documentation. All data are qualitatively analyzed in descriptive qualitative analysis. The informants in this study are the owner of Apem Cassava Cheese by Mr. Gede. The results of the research show that 1) The calculated production cost according to the company is Rp 1,060, with a production cost of Rp 42,382,000, which includes raw material costs, labor, packaging, and electricity. The selling price of the MSME's product has been traditionally set at Rp 1,500, resulting in a profit margin of 41.51% according to the MSME's estimation. 2) The highest sales in 2022 occurred in December with a total of 40,000 pieces and a net profit of Rp 17,618,000. The lowest sales were recorded in June with a total of 30,750 pieces and a net profit of Rp 11,654,639. The total sales in 2022 amounted to Rp 182,926,890, with an average monthly profit of Rp 15,488,983. The cost-plus pricing approach is used to determine the product's selling price, with a desired profit margin of 41.51%.
{"title":"Analisis Perhitungan Pokok Produksi dengan Menggunakan Metode Full Costing : Studi Kasus pada Apem Singkong Keju Pak Gede","authors":"Kania Retno Febriani, Sari Marlian, July Yuliawati","doi":"10.47467/alkharaj.v6i2.5293","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.5293","url":null,"abstract":"The title of this research is \"Micro, Small, and Medium Enterprises (MSMEs) Study: Apem Cassava Cheese by Mr. Gede. The research aims to 1) Determine the calculation of production costs using the Full Costing method in the MSME Apem Cassava Cheese by Mr. Gede, and 2) Assess the income of the MSME Apem Cassava Cheese by Mr. Gede. The objectives of this research are 1) To understand the calculation of production costs using the Full Costing method in the MSME Apem Cassava Cheese by Mr. Gede, and 2) To analyze the income generated by the MSME Apem Cassava Cheese by Mr. Gede. This research employs a qualitative method through interviews, observations, and documentation. All data are qualitatively analyzed in descriptive qualitative analysis. The informants in this study are the owner of Apem Cassava Cheese by Mr. Gede. The results of the research show that 1) The calculated production cost according to the company is Rp 1,060, with a production cost of Rp 42,382,000, which includes raw material costs, labor, packaging, and electricity. The selling price of the MSME's product has been traditionally set at Rp 1,500, resulting in a profit margin of 41.51% according to the MSME's estimation. 2) The highest sales in 2022 occurred in December with a total of 40,000 pieces and a net profit of Rp 17,618,000. The lowest sales were recorded in June with a total of 30,750 pieces and a net profit of Rp 11,654,639. The total sales in 2022 amounted to Rp 182,926,890, with an average monthly profit of Rp 15,488,983. The cost-plus pricing approach is used to determine the product's selling price, with a desired profit margin of 41.51%.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135900487","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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