bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisa Pajak Daerah, Retribusi Daerah, Dana Perimbangan Serta Pengaruhnya Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2016-2018)
Authors: Kristiyanti LMS , Dewi Maya Widyana
Published: April 2021

The study aims of this the effect of Local Taxes, Local Retributions and Balanced Funds to the Capital Expenditures on Regency and Municipal Government Central Java Province year 2016-2018. The research is a quantitative research. The subject of the research are regency and Municipal Government in Central Java Province with total 35 regencies and municipalities. Data used comes from the 2016-2018

Regional Revenue Budget Realization Report . The technique of collecting data using documention method. The test of prerequisite analysis using classical assumption test, those are normality, multicolinearity, heteroscedasticity and autocorrelation. The hypoyhesis test in this study used multiple linier regression analysis, t test (partial), F test (simultaneous) and coefficient of determination (R2). The results of this reseach showed that partially the Regional Tax variable and the Balance Fund has a significant effect on capital expenditure. Regional levies variable does not significantly influence capital expenditure. Simultaneously, Regional Tax, Regional Retribution, and Balancing Funds have a significant effect on capital expenditure. The influence of these three variables on Capital Expenditures on Regency is 68.9% while the remaining 31.1% was influenced by other variables besides the variables used in this study. So it can be concluded that if the Regional Tax and Balance Fund increase, it will increase the allocation of Capital Expenditures. While Regional Retribution is not significant due to the lack of optimal excavation, management of resources owned by the government of Central Java Province to be able to increase the Original Regional Revenue.

Keywords: Balance Funds, Capital Expenditures, Local Tax, Local Retribution
Analisis Retribusi dan Pengaruhnya Terhadap Kemandirian Pembangunan Daerah
Authors: Sudirno Dadang , Mulyani2 Hani Sri
Published: April 2021

Independence of Regional Development in regional autonomy is the ability of local governments to self-finance government activities, development, services to the community and manage regional finances, especially Regional Original Income (PAD) and Economic Growth Levels without relying mostly on assistance from the central government. This study aims to determine the effect of local taxes, levies and the level of economic growth on the independence of regional development in CIAYUMAJAKUNING regencies / cities for the 2011-2018 period, either partially or simultaneously. The variables used in this study are Local Taxes, Retribution, Economic Growth Rate and Regional Development Independent Ratio obtained from the website of the Directorate General of Financial Balance (DJPK) and the website of the Regency / City Central Statistics Agency (BPS) in West Java. The analytical method used is descriptive analysis method and verification. The sample selection in this study used the saturated sample method, and the samples from this study were 5 districts / cities, namely Cirebon City, Cirebon Regency, Majalengka Regency, Indramayu Regency and Kuningan Regency in the 2011-2018 period so that 40 sample data were obtained. The analytical tool used in this research is simple linear regression analysis. The results of this study indicate that Retribution has a significant effect on the Independence of Regional Development.
Financial Market Integration Between Stock Market From North American Free Trade Agreement (NAFTA) Member
Authors: Maulana Yasir , Gunawan Wely Hadi
Published: April 2021

Economic recession or crisis could show a higher possibility of financial crisis transmission in an integrated stock market. Integration between financial markets is a channel of spreading the devastating effects of the crisis. The objective of this study is to detect significant interactions among the stock markets of countries that are members of the North American Free Trade Agreement (NAFTA). NAFTA is a regional partnership with members from the United States, Canada and Mexico that are committed to reducing trade and investment barriers between member countries. The methodology of this research with VAR VECM model consists of three stages, the first analysis of the presence impact of the stock market index using the Granger Causality Test. Second, analyze the speed of response of an index to a change / shock in another index using the Impulse Response Function (IRF). The third stage analyzes the impact of changes / shocks from one index to other indices by using Variance Decomposition. From the 5 sets of stock market data for NAFTA countries, the results of the study show that there is only one cointegration. When viewed in the cointegration process of each of the two data series, cointegration occurs between the Nasdaq index with TSE and Nasdaq with MSE. Whereas TSE and MSE did not find any cointegration.
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan
Authors: Pravasanti Yuwita Ariessa
Published: April 2021

This study aims to examine analysis of factors affecting on taxpayer compliance. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study were all land and building taxpayers in Tawengan Village. The method used in the selection of samples is purposive sampling method using solvin formula and set samples based on criteria determined by researchers. Respondents in this study were 138 respondents. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t test known variables of taxation socialization, understanding taxation procedures, awareness of taxpayers and tax sanctions simultaneously significantly influence taxpayer compliance. Partially, this study shows that tax socialization and tax sanctions have a significant positive effect on tax compliance. While understanding taxation procedures and awareness of taxpayers does not have a significant influence on taxpayer compliance in paying land and building taxes
KEPUTUSAN PEMBELIAN DI TINJAU DARI INOVASI, HARGA DAN BRAND IMAGE (PADA MOBIL TOYOTA CALYA DI NASMOCO SLAMET RIYADI SURAKARTA)
Authors: Wibisono Sontyan Iqbal , Djumali Djumali , Mursito Bambang
Published: April 2021

The purpose of this study was to determine whether there is a significant influence between the innovation variable, price, and brand image on purchasing decisions. In addition, it is also to determine whether there is a significant simultaneous influence and which variable is the most dominant in influencing purchasing decisions on the Toyota Calya Car at Nasmoco Slamet Riyadi Surakarta. The method used is descriptive quantitative method. The population in this study amounted to 75 consumers and the sample used was 75, where the sampling technique used saturated sampling (census). The data used are primary data and secondary data with data collection techniques: observation, questionnaires, interviews, documentation and literature study. The data analysis technique in this study used multiple linear tests. The results of the study can be concluded that: The results of the study can be concluded that: 1) There is an effect of innovation, price, and brand image simultaneously on purchasing decisions on the Toyota Calya Car Di Nasmoco Slamet Riyadi Surakarta. 2) There is an influence of innovation on purchasing decisions at Toyota Calya Car in Nasmoco Slamet Riyadi Surakarta 3) There is an effect of price on purchasing decisions on Toyota Calya cars at Nasmoco Slamet Riyadi Surakarta, 4) There is an influence of brand image on purchasing decisions on Toyota Calya cars in Nasmoco Slamet Riyadi Surakarta

Keywords: Purchase Decision, Innovation, Price, and Brand Image
PENGARUH KEPEMIMPINAN TERHADAP EFEKTIVITAS KERJA PEGAWAI PADA KANTOR CAMAT BELITANG III KABUPATEN OKU TIMUR
Authors: Zaidun Zaidun
Published: April 2021

Kepemimpinan menjadi salah satu penentu seseorang melaksanakan suatu kegiatan untuk mendapatkan hasil yang terbaik. Permasalahan pada penelitian ini yaitu: Pengaruh Kepemimpinan, dan Efektivitas Kerja pegawai. Penelitian bertujuan untuk mengetahui seberapa besar pengaruh Pengaruh Kepemimpinan terhadap Efektivitas Kerja pegawai di Kantor Camat Belitang III Kabupaten OKU Timur. Metode penelitian ini yang digunakan dengan cara wawancara, observasi, dokumentasi, kuisioner serta studi kepustakaan.

Kata Kunci : Pengaruh, Kepemimpinan, Efektifitas, Kerja dan pegawai
LOYALITAS PELANGGAN DITINJAU DARI KUALITAS PELAYANAN LIFESTYLE DAN TRUST (STUDI KASUS SALON JOHNNY ANDREAN THE PARK MALL)
Authors: Prihatining Tyas Devi Ayu
Published: April 2021

The service industry is currently experiencing a very significant development for example Beauty salon services. The greater the interest of consumers visiting the salon, the more rapid one's business will start a salon services business. In the research process with the aim of determining and explaining the quality of service, lifestyle, trust in Jonny Andrean's salon purchasing decisions. The sample processing technique uses accidental samples with a sample size of 100 respondents. Research using quantitative research. The analysis method uses multiple linear regression. The results of this study are the variables of service quality, lifestyle, trust together or simultaneously have a significant effect on Jonny Andrean's salon purchasing decisions. service quality, lifestyle and persial trust significantly influence purchasing decisions and explained the quality of service, lifestyle, trust 31.7%.

Keywords: purchase decision, service quality, lifestyle, trust
ANALISIS STRUKTUR ORGANISASI, SISTEM WEWENANG, PRAKTEK YANG SEHAT, DAN KARYAWAN YANG BERMUTU TERHADAP SISTEM PENGENDALIAN INTERN KAS (Studi PT. Citra Van Tiki Cabang Solo)
Authors: Pardi Pardi , Rusdiana Alisa
Published: April 2021

This research was conducted with the aim to knowing the effect of organization structure, system of authority / authorization, healthy practice, and quality employees on the internal cash control system. The approach used in this study is quantitative, using 566 employee population who actively attend monthly meetings at PT. Citra Van Tiki Solo Branch. Samples using the Slovin formula, obtained amounted to 85 people. The data analysis technique used test instruments, namely; validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, Autocoleration test, multiple linear regression, F test, t test, and determination test (R2) which were processed using SPSS 21.0 program. The results showed that the organization structure, system of authority, healthy practice, and quality employees partially affected the internal cash control system.

Keywords : Organization Structure, System of Authority, Healthy Practice, Quality Employees.
Strategi Pengembangan Digital Marketing, Orientasi Ekuitas Merk, Marketing Intermediaris dan Kinerja Pemasaran di Perbankkan Syariah
Authors: Haryanto Aris Tri , Dewi Septiana Novita
Published: April 2021

Penelitian ini bertujuan untuk memverifikasi dan menguji model yang menggambarkan pengaruh Digital Marketing terhadap Kinerja Pemasaran yang di mediasi oleh orientasi ekuitas merek dan perantara pemasaran (marketing intermediaries). Populasi adalah pimpinan/manajer/eksekutif pemasaran lembaga perbankan syariah di wilayah Surakarta. Sampel diambil secara acak (random sampling) sejumlah 250 orang. Peneliti mengambil sampel sebesar 25% yaitu 240x25%= 60. Sehingga sampel dalam penelitian ini adalah sebanyak 60 pimpinan lembaga perbankkan syariah di wilayah Surakarta. Dengan tehnik random sampling, yaitu teknik pengambilan secara acak, sehingga kesempatan populasi untuk dijadikan sampel sama besar. Digital marketing berpengaruh positif dan signifikan terhadap orientasi ekuitas merk. Digital marketing berpengaruh positif dan signifikan terhadap marketing intermediaris. Digital marketing berpengaruh positif dan signifikan terhadap kinerja pemasaran. Orientasi ekuitas merk berpengaruh positif dan tidak signifikan terhadap kinerja pemasaran. Marketing intermediaris berpengaruh positif dan signifikan terhadap kinerja pemasaran. Hasil analisis jalur, dapat disimpulkan bahwa penggunaan variabel marketing intermediaris sebagai variabel intervening pengaruh digital marketing terhadap kinerja merupakan jalur paling efektif.
Implikasi Tatakelola Islami Terhadap Fraud (Studi Pegawai BPRS di Soloraya)
Authors: Bariyyah Shofiyyatul , Narulitasari Devi
Published: April 2021

This study aims to determine the implementation of Corporate Governance which is based on Islamic values does not rule out the possibility of fraud The Financial Services Authority (OJK) requests a supervisory license for a BPR/BPRS that is approved more than 10 times that of a commercial bank so that higher fraud can occur. Therefore a better supervision is needed from parties within the company to participate in reducing fraud. The sample in this study was 39 employees of the Islamic Rural Bank (BPRS) in Soloraya using convenience sampling and analyzed by statistical analysis using a multiple regression analysis. The results of this study are that the board of commissioners and internal control can reduce fraud, while the independence of the Sharia Supervisory Board (SSB) is not.
Pengaruh Pembiayaan Mudharabah, Musyarakah dan Murabahah Terhadap Profitabilitas Bank Syariah Mandiri Periode 2011-2018
Authors: Romdhoni Abdul Haris , Suprihati Suprihati Suprihati , Heni Heni Susilowati
Published: April 2021

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah, musyarakah dan murabahah terhadap profitabilitas Bank Syariah Mandiri periode 2011-2018. Populasi dalam penelitian ini yaitu Bank Syariah Mandiri. Pengambilan sampel dilakukan secara purposive sampling dengan data periode 2011-2018 dari laporan keuangan Bank Syariah Mandiri sebanyak 32 data. Teknik pengumpulan data dilakukan dengan metode dokumentasi yang dilakukan dengan cara mengumpulkan data melalui website Bank Syariah Mandiri. Hasil uji signifikansi parsial (uji t), penelitian ini menunjukkan bahwa pembiayaan mudharabah berpengaruh signifikan terhadap profitabilitas Bank Syariah Mandiri dengan nilai p-value > α = 0,000 < 0,05, dan nilai thitung < ttabel sebesar 5,206 < 2,04841. Sementara pembiayaan musyarakah tidak berpengaruh terhadap profitabilitas Bank Syariah Mandiri dengan nilai signifikan 0,335 > 0,05, dan nilai thitung < ttabel sebesar 0,982 < 2,04841. Serta pembiayaan murabahah yang berpengaruh secara negatif terhadap profitabilitas Bank Syariah Mandiri dengan nilai 0,003 < 0,05, dan nilai thitung > ttabel sebesar -3,300 > 2,04841. Sedangkan hasil uji signifikansi simultan (uji f) menunjukkan bahwa pembiayaan mudharabah, musyarakah dan murabahah secara bersama-sama berpengaruh terhadap profitabilitas Bank Syariah Mandiri.

Mudharabah, Musyarakah, Murabahah dan Profitabilitas (ROA)
Analisis Tingkat Kesehatan Bank Syariah Menggunakan Rasio Permodalan, Profitabilitas, Pembiayaan, dan Risiko Kredit
Authors: Santosa Slamet , Tho'in Muhammad , Sumadi Sumadi
Published: April 2021

The aims of the research is to find out the soundness level of Islamic banks seen from the capital ratio, profitability, financing, and credit. Islamic banking financial institutions which are to be the focus of this research are Bank Syariah Mandiri (BSM). This research uses quantitative descriptive methods. The data used are the 2014-2018 financial statements. The results of this study indicate that Bank Syariah Mandiri in terms of capital using the CAR ratio shows an average CAR ratio of 14.75%. This means that BSM in terms of capital is ranked very well. Bank Syariah Mandiri in terms of profitability using the ROA and ROE ratio shows an average ROA of 0.53% and ROE of 6%. This means that BSM's ability to generate profits is ranked quite well. Bank Syariah Mandiri in terms of financing using the FDR ratio shows an average FDR ratio of 79.81%. This means that BSM's ability to repay short-term loans and meet agreed financing is at a healthy rating. Bank Syariah Mandiri in terms of credit risk using the NPF ratio shows an average NPF ratio of 3.18%. This means that there is very little credit provided by BSM and the bank is viewed from the aspect of credit risk, including in a good rating. From the results of these research, indicate that the the soundness level of Bank Syariah Mandiri is in a good level of soundness.
Efektivitas Inklusi Keuangan Syariah dalam Meningkatkan Pemberdayaan UMKM (Studi Pada BMT Dasa Tambakboyo)
Authors: Laili Novia Yusfiyanti , Kusumaningtias Rohmawati
Published: April 2021

This study aims to determine the effectiveness of Islamic financial inclusion in Baitul Maal Wat Tamwil Dana Usaha Syariah Tambakboyo (BMT Dasa) in increasing the empowerment of MSMEs. The research method used is qualitative with a phenomenological approach. The results of this study indicate that BMT has implemented Islamic financial inclusion well. Social capital plays a role in the implementation of financial inclusion. Social capital in the form of value and trust, human capital, financial capital and physical capital. BMT has provided many facilities so that MSMEs can obtain funding and can be used to develop businesses and improve the economy as a whole. Supervision conducted by BMT Dasa has also been carried out well, but BMT does not provide training for its customers. Though the training is very important for customers, especially MSMEs.
Etika Bisnis E-Commerce Shopee Berdasarkan Maqashid Syariah Dalam Mewujudkan Keberlangsungan Bisnis
Authors: Ruslang Ruslang , Kara Muslimin , Wahab Abdul
Published: April 2021

This study discusses Shopee's e-commerce business ethics based on maqashid sharia in realizing business continuity. Business ethics are the foundation of contemporary business because buyers and sellers do not meet in person. Maintaining the trust of two parties, an absolute requirement for online trading, it is important to apply business ethics based on maqashid sharia. The implication of this is the building of mutual trust between buyers, sellers and Shopee online stores. This study aims to reveal the implications of implementing business ethics based on maqashid sharia at Shopee. This research method uses descriptive qualitative research with field research. In the research results, Shopee applies business ethics based on maqashid sharia so that buyers are increasing and sellers are more loyal and Shopee's business continuity is getting stronger.
Konsep Paylater Online Shopping dalam Pandangan Ekonomi Islam
Authors: Prastiwi Iin Emy , Fitria Tira Nur
Published: April 2021

Di era digital sekarang ini, muncul fenomena pembayaran PayLater. Konsep utama dari fitur pembayaran PayLater ini adalah ‘beli sekarang, bayar nanti’. Jual beli dengan cara ini dimana konsumen (pembeli) membeli/mengambil barang dari penjual, lalu di akhir periode tertentu yang disepakatai bersama akan dibayar total seluruhnya. Ini disebut dengan jual beli Istijrar. Ulama berbeda pendapat, jika harganya tidak diketahui oleh pembeli ketika membeli/mengambil barang, dan pembeli baru mengetahui harga setelah ditotal di akhir ketika hendak melakukan pembayaran, maka jual belinya dilarang. Ini merupakan pendapat jamahir ulama (hampir semua ulama) dari 4 madzhab. Akan tetapi, jika jual belinya akan sah dan diperbolehkan selama ada harga pasar (as-Si’rul Mitsl) yang berlaku umum. Ini adalah salah satu pendapat ulama syafiiyah, salah satu riwayat dalam madzhab Hambali, dan pendapat yang dipilih oleh Ibnu Taimiyah dan Ibnul Qoyim. Sehingga Istijar atau PayLater diperbolehkan dimana harga ditentukan setelah semua transaksi jual beli dilaksanakan relevan dengan ekonomi syariah dengan syarat-syarat tertentu. Fitur PayLater sangat cepat popular karena kemajuan teknologi sistem pembayaran di e-commerce (online shopping). Kita memang perlu mempertimbangkan kita ketika hendak memanfaatkan kemudahan fitur ini. Selain mudah, PayLater tidak memerlukan jaminan khusus, sehingga fitur PayLater banyak peminatnya. Namun, jangan sampai kita sebagai manusia terlena dan kalap dalam memanfaatkannya hingga kita menjadi konsumtif (boros) dan bahkan berhutang ketika berbelanja via online (oline shopping). Maka, sisi positif PayLater perlu diimbangi juga dengan pemahaman atas potensi risiko yang bisa ditimbulkannya. Oleh karena itu, sebelum menggunakan fasilitas PayLater, konsumen (pembeli) harus mempertimbangkan antara kebutuhan dan keinginan sesuai kemampuan.
Halal Transaction: Implication For Digital Retail By Using Financial Technology
Authors: Masnita Yolanda , Rasyawal Mangku , Yusran Husna Leila
Published: April 2021

Digital transaction is an important marketing discipline concept, for companies and consumers. The purpose of this conceptual article is to investigate the application of halal in online trading transactions that use payments with financial technology - Fintech. This article is based on a review of literature based on Islamic sharia and marketing literature which provides a discussion of online transactions and fintech as a way to develop understanding of Muslim business. It was concluded that buying and selling is a halal activity as long as it meets the shariah requirements. The difference between online business and offline business in Islam is the transaction process (contract). Online transactions are permissible according to Islam as long as they do not contain elements that can damage them such as usury, tyranny, fraud, fraud and the like and fulfill the terms and conditions of the sale and purchase. Included in the completion of the transaction that is payment using fintech becomes halal, as long as according to Islamic shariah guidance. The practical implications of this research for companies that use online transactions, it is important to expand the concept of halal in the direction of payment. Effective alignment is required between halal policies, payment strategies and the buying process. Companies that use online transactions can develop in three stages, from seeing halal compliance as an opportunity, making a halal payment system, to making the whole buying and selling process halal certified
Analisis Halal Tourism dalam Meningkatkan Laju Pertumbuhan Ekonomi di Provinsi Lampung
Authors: Noviarita Heni , Kurniawan Muhammad , Nurmalia Gustika
Published: April 2021

Abstract

The purpose of this research is to see tourist destinations in Prov. Lampung has the potential to become a sharia tourism, this is supported by an assessment of four aspects in tourist objects which include attractions, amenities, accessibility and ancillary. This research is descriptive analysis, the research data is obtained by distributing questionnaires, interviews and direct observation in 6 leading tourist destinations in Prov. Lampung which is the object of research. The results showed tourist destinations have advantages including adequate attractions by presenting scenic spots, supporting facilities and infrastructure for tourists, the availability of easily obtained information, and uniqueness with the concept of sharia in managing tourist attractions. However, there are still some weaknesses that need to be improved, including the absence of a guarantee of halal food products, the unavailability of adequate public transportation to get to tourist attractions, and no optimal cooperation between the government and managers. Halal tourism in Lampung Province has an opportunity due to the absence of sharia tourism in the Lampung area and it answers the needs of the Muslim community for Islamic tourism in Lampung.

Keyword: Halal tourism, economic growth.

Abstrak

Tujuan penelitian ini untuk melihat destinasi wisata di Prov. Lampung memiliki potensi untuk menjadi wisata syariah hal tersebut didukung dengan penilaian empat aspek yang ada di objek wisata yang meliputi atraksi, amenitas, aksesibilitas dan ancillary. Penelitian ini bersifat deskriptif analisis, data penelitian diperoleh dengan meyebarkan kuesioner, interview dan observasi langsung di 6 destinasi wisata unggulan yang ada di Prov. Lampung yang menjadi objek penelitian. Hasil penelitian menunjukan bahwa destinasi wisata di Prov. Lampung memiliki potensi untuk menjadi wisata syariah hal tersebut di dukung dengan penilaian empat aspek yang ada di objek wisata yang meliputi atraksi, amenitas, aksesibilitas dan ancillary. Destinasi wisata memiliki keunggulan meliputi atraksi yang memadai dengan menyajikan spot pemandangan, sarana dan prasarana penunjang wisatawan, ketersediaan informasi yang mudah diperoleh, serta keunikan yang berkonsep syariah dalam pengeloaan tempat wisata. Namun, masih ada beberapa kelemahan yang perlu diperbaki yaitu meliputi belum adanya jaminan kehalalan produk makanan, belum tersedianya tranportasi umum yang memadai untuk menuju tempat wisata, serta belum terjalin kerjasama antara pemerintah dan pengelola secara optimal. Halal tourism di Provinsi Lampung memiliki peluang dikarenakan belum adanya wisata syariah di daerah Lampung dan memjawab kebutuhan masyarakat muslim akan pariwisata syariah di Lampung.

Keyword: Halal tourism, pertumbuhan ekonomi.
Pencegahan Fraud Dengan Pengendalian Internal Dalam Perspektif Alquran
Authors: Sudarmanto Eko , Utami Citra Kharisma
Published: April 2021

The losses of fraudulent practices that are still occurring have become a problem for organizations and society today. The problem discussed in this study is limited fraud prevention with internal control seen from the perspective of the Qur’an, which is a holy book and the highest source of law for Moslems. This research is important to know how the perspective of the Qur'an in seeing and providing solutions to existing problems. The aim of this multi-case qualitative research is to explore methods of prevention against fraud by applying internal controls from the perspective of the Qur'an. As a conclusion, that internal control is part of corporate governance, so that management must consider the factors of thought, emotion, age, loyalty, justice, and the socio-economic environment of employees in formulating a policy. Internal controls need to be designed to be able to anticipate and prevent fraud that involves colluding with others. Internal controls can increase the ability to detect fraud by increasing effectiveness and utilizing the latest technology. Contextually, several principles in internal control are contained in several verses in the Qur’an. And what is more important is that in offering a solution to a problem, the Qur’an always provides a perspective not only materially but also spiritually.
Strategi Inovasi dan Kolaborasi Bank Wakaf Mikro Syariah dan Umkm Indonesia di Era Digital
Authors: Pramono Nugroho Heri , Wahyuni Asri Nur
Published: April 2021

The industrial revolution 4.0 should make financial information for stakeholders more accountable. Therefore, this study contributes to providing a business paper with the aim of identifying and explaining the innovation and collaboration strategies of Islamic micro waqf banks and Indonesian micro, small and medium enterprises in the digital era. The research method used is descriptive statistical analysis, internal and external strategic analysis and SWOT analysis. The population of this study consisted of 11 Islamic micro waqf banks (BWMS) located in Central Java, 5 experts in Islamic finance, and fintech. The results showed that BWMS and sharia fintech were in a growing condition. In addition, BWMS and sharia fintech are also in the quadrant of the conglomeration diversification strategy. This strategy seeks to create new products to gain a wider market. Therefore, to make new products more innovative and a wider market, strategic innovation was made by creating sharia fintech that collaborated with BWMS and micro, small and medium enterprises.
Pengaruh Pembiayaan Mudharabah, Musyarakah dan Murabahah Terhadap Profitabilitas Bank Umum Syariah
Authors: Sari Dinar Mega Silvia , Suartini Sri , Mubarokah Isro’iyatul , Hasanuh Nanu
Published: April 2021

This study aims to analyze the effect of mudharabah, musyarakah, and murabahah financing on the level of profitability in banks using the Return on Assets (ROA) ratio simultaneously and partially. The sample used in this study was 42 data from the results of the outlier test which previously had 52 sample data into 42 sample data with the study population using 7 (seven) Islamic commercial banks until 2019. The data analysis method used in this study was multiple linear regression of panel data. The results of this study indicate that partially mudharabah financing has no significant negative effect on the level of profitability, while musharaka partially has a negative effect on the level of profitability. Murabahah financing has a significant positive effect on profitability.
Implementasi Manajemen Berbasis Madrasah Dalam Peningkatan Mutu Pendidikan Di Madrasah
Authors: Handoyo Karseno , Mudhofir Mudhofir , Maslamah Maslamah
Published: April 2021

The purpose of this study was to explore the uniqueness of the implementation of School Based Management (MBS) in Madrasahs. Madrasah education is interesting to study because after Pesantren, Madrasah became a reference for Islamic schools, which are formal schools with modern Islamic ideas. However, Madrasahs also have various problems related to quality and quality, both input and process and output. Using data from Madrasah Ibtidaiyah Negeri (MIN) 2 Sukoharjo and Madrasah Ibtidaiyah Negeri (MIN) 4 Sukoharjo, researchers will compare how the implementation of SBM in each Madrasah. Data collection techniques using interviews, documentation and field observations. The analysis technique used in the research is phenomenology, where the researcher tries to reveal the reality and experiences experienced by the individual, to understand something that is not visible from the individual's subjective experience. Researchers will go directly to the field, describe and construct existing realities and make approaches to information sources, so that it is hoped that the data obtained will be maximized. The research subjects were the principals of Madrasah Ibtidaiyah Negeri (MIN) 2 Sukoharjo and Madrasah Ibtidaiyah Negeri (MIN) 4 Sukoharjo, while the informants in this study were Deputy Heads, Administration, Teachers, Employees, Head of the Ministry of Religion of Sukoharjo Regency, Kasi who could provide information. about SBM policies, stakeholders and parents. The results of the research on the Concept of School-Based Sharia Management (MBS) implemented in Madrasah Ibtidaiyah Negeri 2 Sukoharjo and Madrasah Ibtidaiyah Negeri (MIN) 4 Sukoharjo are good enough. Some of the components in the SBM concept can be implemented well, such as the democratic leadership of the principal, the principal has been able to carry out the roles of educators, managers, leaders, administrators, supervisors, innovators and motivators well. In addition, the active role of the community has also been It seems that this can be seen with the assistance given to MIN 2 Sukoharjo and MIN 4 Sukoharjo both material and non-material.
The effect Of Employee Engagement and Emotional Intelligent on Organizational Commitment by Job Satisfaction as Mediate Variable Case in Employee Of Islamic Education Institution
Authors: Bagis Fatmah , Darmawan Akhmad , Ikhsani Mastur Mujib , Purnadi Purnadi
Published: April 2021

This study explain about the effect employee engagement and emotional intelligence on organizational commitment where job satisfaction is used as mediation variable. The method used in this study is case study on employee of Islamic education institution in Purwokerto. Questionnaires were administered to 100 employees from the management level to the staff level as the respondent. The analysis PLS (Partial Least Square) were used in this study. The results showed that Employee Engagement has no significant effect on Job Satisfaction, Emotional Intelligence has significant effect on Job Satisfaction. The results also showed that Job Satisfaction and Emotional Intelligence has no significant effect to organizational commitment, Employee Engagement has significant effect on organizational commitment. And the result showed that Job Satisfaction cannot mediate between Employee Engagement on Organizational Commitment, also cannot mediate Emotional Intelligence on Organizational Commitment.
Manajemen Mutu Lembaga Pendidikan Berprestasi Pada Madrasah Ibtidaiyah
Authors: Setyo Sri , Mudhofir Mudhofir , Choiriyah Siti
Published: April 2021

This study aims to determine the quality management of outstanding educational institutions at Madrasah Ibtidaiyah, where this research is conducted at Madrasah Ibtidaiyah Negeri 6 Sukoharjo. This research was conducted on quality planning at Madrasah Ibtidaiyah Negeri (MIN) 6 Sukoharjo in realizing outstanding educational institutions, reviewing and describing in more depth the implementation of quality at Madrasah Ibtidaiyah Negeri (MIN) 6 Sukoharjo in realizing educational institutions with achievement, and assessing and describing in depth more in-depth about evaluating the quality at Madrasah Ibtidaiyah Negeri (MIN) 6 Sukoharjo in realizing outstanding educational institutions. The methodology in this study uses a qualitative approach. Data collection techniques in this study are by observation, interviews and documentation. The method used to check the validity of the data is method triangulation, namely by using various methods as a consideration. The results showed that: 1). Planning: establishing the vision and mission as quality guidelines, commitment to the implementation of national standard schools, a comfortable and good service process, increasing the quality of students' input, using quality references set by the government, quality planning in management reviews, improving the quality of inputs in Madrasah Ibtidaiyah Negeri (MIN) 6 Sukoharjo is the result of a sustainable program, improving services through the distribution of questionnaires, the existence of a quality assurance design or design at Madrasah Ibtidaiyah Negeri (MIN) 6 Sukoharjo as a line and reference in order to maintain and improve educational institutions with achievement. 2). Implementation: implementing a national standard curriculum and a typical school curriculum, educators and education personnel have a minimum qualification of a bachelor, there is satisfaction from students and parents / guardians of students as users, graduates are 100% and equipped with expertise, the presence of representative infrastructure, transparent education management, very good and very close relations between the school and the community, the existence of special services for supporting learning activities. 3). Evaluation: conducting self-evaluation of school performance based on accountability, transparency, efficiency and effectiveness, evaluating the learning process at the end of each semester, compiling reports from the results of self-evaluations that have been carried out, compiling priority scales of various activities and follow-up programs on the results of self-evaluation the results of the analysis as a construction of improvements carried out gradually and continuously in realizing outstanding educational institutions.
Membangun Jiwa Kewirausahaan Islami Terhadap Warga Binaan Lembaga Pemasyarakatan
Authors: Ariefin Ariefin , Mudhofir Mudhofir , Shodiq Muhammad Fajar
Published: April 2021

In the implementation of guidance for prisoners in an effort to return criminals to a good society, it is very important to do this, not only material or spiritual in nature, but both must be balanced, these are the main points. by the Ministry of Justice of the Republic of Indonesia based on the Decree of the Minister of Justice of the Republic of Indonesia No. M.022-PK.04. 10 of 1990. The purpose of this research is to analyze the efforts to develop an Islamic entrepreneurial spirit towards the assisted residents in the Surakarta penitentiary. The research method in this study is a qualitative method through a descriptive approach that uses the literature study method as a method of completion. With the research object of the assisted residents in the Surakarta penitentiary. Where the research variables studied are about building an Islamic entrepreneurial spirit. The results of the research show that the Penitentiary is always trying to develop and improve the skills that will be provided to its citizens. However, it is constrained by the lack of manpower, facilities and infrastructure as well as financial support owned by the correctional institutions so that guidance has not been maximally carried out. In addition, there are rarely any coaching activities received by the prison assisted residents from external parties. So efforts to develop an Islamic entrepreneurial spirit are urgently needed by the assisted residents in addition to fostering spiritual cleansing.
EDITORIAL
Authors: Unemi Editor
Published: April 2021

Las publicaciones científicasEn el Ecuador, según el Modelo Genérico de Evaluación del Entorno de Aprendizaje de Carreras Presenciales y Semipresenciales de las Universidades y Escuelas Politécnicas, expedido por el Consejo de Evaluación, Acreditación y Aseguramiento de la Calidad de la Educación Superior (CEAACES), se define como producción académico – científica, los artículos escritos por los profesores/investigadores, publicados o aceptados para su publicación, en revistas que figuran en las bases de datos SCIMAGO (Scopus), o ISI Web of Knowledge (hoy Web of Science).Al tomar en cuenta lo expuesto en el párrafo anterior y analizar las publicaciones en Scopus en los últimos años, nos podemos dar cuenta que Ecuador ha crecido considerablemente, en comparación con sus vecinos de la región. Esto se debe a las políticas adoptadas desde el año 2008, la expedición de una nueva Constitución y nueva Ley Orgánica de Educación Superior, vigente desde 2010. Entre los años 2010 - 2016, en Ecuador, la cantidad de publicaciones en SCIMAGO (Scopus) aumentó cerca del 400%, lo que representa un incremento porcentual de más de 3 veces que Colombia y Perú, llegando a superar a Perú, incluso en crecimiento absoluto.La evolución de la producción científica en la Universidad Estatal de Milagro (UNEMI) en Scopus, tiene una connotación importante, es así que para el año 2010 en el ranking de este índice, UNEMI tenía cero publicaciones, en tanto que para el año 2016 se cerró con un crecimiento cuatro veces mayor, al incremento que tuvo Ecuador en ese tiempo. El crecimiento de UNEMI se debe a iniciativas lideradas por sus autoridades, entre las cuales se cuentan: financiamiento para la participación de profesores en congresos nacionales e internacionales, capacitaciones en diseño de proyecto de investigación, redacción científica y herramientas de tratamiento de datos, dirigidas a los profesores. Además, vinculación de docentes con doctorado a las diferentes facultades y convocatorias de proyectos de investigación con financiamiento institucional.Comparando el crecimiento de la producción científica de Ecuador con el de UNEMI, nos damos cuenta que el crecimiento institucional es mucho mayor que el logrado en el país, en términos porcentuales, pero a pesar de ello no se alcanzan los niveles satisfactorios y estándares que se demandan en el modelo de acreditación referido en el primer párrafo. Por lo tanto, el compromiso de las autoridades y del cuerpo de profesores debe continuar con estrategias como las ya expuestas. Situación similar debería aplicar el resto de Universidades de Ecuador. Ing. Richard Ramirez-Anormaliza, PhD.Director Departamento de InvestigaciónUniversidad Estatal de Milagro
Does Material Adverse Change (MAC) Fulfill the Principles of an Agreement?
Authors: Johan Suwinto , Markoni Markoni
Published: April 2021

Material Adverse Change (MAC) clause is rarely discussed in contract law because it is an agreement between the two parties. This clause has quite extensive effects, especially at the time of the Covid-19 Pandemic. This article is generally found in company mergers and acquisitions agreements and credit or financing agreements. MAC Clause will be needed when there is a significant changes in business. This research wants to test whether the Material Adverse Change clause meets the principlesâ€™ requirements in a contract or agreement. The research is normative juridical research. This research will refer to the principles in agreement and relating to the definition of Material Adverse Change/Effect (MAC/E). This research concludes that Material Adverse Change is a clause which fulfills the principles in an agreement, especially the principle of the Freedom of Contract, the Principle of Good Balance, the Principle of Consensuality (Agreement/Consensualism), the Principle of Legal Certainty (Facta Sunt Servanda), the Principle of Good Faith, and the Principle of Personality. The MAC should be effective under the Pandemicâ€™s condition.
Effectivity of Law Number 21 Of 2007 In Esnaring Pimps as Sex Commercial Services Procuress
Authors: Pilili Winda Fathia
Published: April 2021

In the modern era, prostitution metamorphose into the branch of industry which in line with the pornography or striptease. For Indonesian people, prostitution have been understood as work, in which exchange intercourse with money or prizes, the same with services purchase or trade. Yogyakarta which known as education city is not spared either with prostitution. Cited by Tribun Jogja, revealed that cases of human trafficking that covered by prostitution in Sleman, Yogyakarta. It was occurred in three different locations, are Pasar Kembang, Bong Suwun and Giwangan. This work aims were to know and to analyze how criminal law in Indonesia regulated pimp as procuress of sex commercial agent in Yogyakarta and its law enforcement mechanism. Laws related of pimp regulated in the Article 290 and 560 Indonesia Criminal Code. Meanwhile, in Yogyakarta there is a regulation which prohibit the public prohibition i.e. Local Regulation Number 18 of 1954. Law enforcement mechanism towards prostitution by implement the Law Number 21 of 2007 in punishing pimps in Yogyakarta, with strong commitment to eradicate this crime. This work is empirical legal research which applied juridical and empirical approaches in Yogyakarta by taking data in Local Police Office of Yogyakarta.
Marital Rape in a Comparative Perspective of Indonesian Criminal Law and Islamic Criminal Law
Authors: Wulandari Laely , Saipudin Lalu
Published: April 2021

The aim of this research is to know how the regulation of marital rape in Indonesian Criminal Law and Islamic Law. Marital rape or also known as rape in marriage still belong to such a debatable and taboo topic, but in fact it has happened a lot in society. In Indonesian Criminal Law, marital rape is not regulated in the Criminal Code. The Law on the Elimination of Domestic Violence regulates this as a complaint offense by calling the crime of sexual violence. In Islamic Law, marital rape is regulated in a good way by terms of husband and wife intercourse, among others in Surah An-Nisa Verse 19 which prohibits having to do with coercion. Refers to these results of the comparison, similarities are found in both Indonesian Criminal Law and Islamic Criminal Law that said marital rape is prohibited. The differentials in the form of complaint offense between these laws. Islamic Criminal Law does not explain clearly about the complaints offense as known on Indonesian Criminal Law. Yet this law comprehensibly prohibiting the marital rape itself. For the further regulations of criminal law policies, it should take the principles of discrimination into account and the good boundaries regarding marital rapes, criminal liability, criminal threats and formal criminal arrangements either.
A Violation of Woman’s Rights under Tradition of Belis in East Nusa Tenggara, Indonesia
Authors: Suriadi Wawan , Bin Ismail Shahrul Mizan
Published: April 2021

Indonesia as a legal state has ratified several instruments of international law in order to protect women’s rights. But restraint and violations of women’s rights are still common. In East Nusa Tenggara, high dowry or Belis often trigger violence against women. This is triggered by the perception that the transfer of women’s rights when the dowry or Belis has been paid by the men to the women’s family who ultimately give the ability and arbitrariness of men to commit acts of violence. So, the purpose of this study is to review more comprehensively how the practice of giving Belis or dowry in terms of international law and analyze the extent to which international and national law provides protection for the rights of women who are victims of violence. This research is legal doctrinal research using qualitative method. This research was conducted in literature by studying legislation at the national and international level, books, articles, journals, scientific reports related to the issues studied. From this study, it was found that the practice of giving Belis in the form of dowry in marriage is a cultural practice that is also protected by domestic and international law as part of the way of life or cultural rights. Acts of violence in the form of restraint on women’s rights due to the repayment of Belis is a violation of women’s human rights. So that these two things must be seen from two different sides. The number of national and international legal instruments does not guarantee that it can overcome the problem of violence against women. The legal culture of society in the form of high legal awareness and the willingness and commitment of the state is one step forward in order to provide protection of women’s rights.
The Electronic Registration of Liability Rights
Authors: Rahman Arief , Wahyuningsih Wiwiek , Andriyani Sinta
Published: April 2021

This research aims to examine the inhibiting factor of electronic mortgage registration procedures. The type of this research is empirical normative legal research by using the statutory, conceptual and empirical approach. The result shows that the electronic registration of mortgage performed through several steps, namely: (1) login to the application of electronic land services; (2) choosing the mortgage service on the menu bar; (3) submit an application to make a mortgage file; (4) completing the entry; (5) uploading the necessary documents; (6) confirming file; (7) paying a deposit order for the security rights registration; (8) recording and issuance of mortgage certificate. While the inhibiting factors on the electronic registration of mortgages are: (a) there is some official land registrar (in short term known as PPAT) who do not understand the registration procedures of electronic mortgage rights services. (b) the PPAT has not validated and registered their data in the PPAT Partner application at mitra.atrbpn.go.id; (c) the creditors have not validated and registers in the financial services partners application at mitra.atrbpn.go.id (d) the certificate of land rights has not been validated which will be used as the object to grant a mortgage right. Before the deed of mortgage rights granted, at the time of the checking the PNBP can only be paid a day after the validation completed; (e) the server problem which often occurred when uploading the requirements and the deed documents; (f) the required documents for filing a mortgage rights application are not complete.