I-BEST: Islamic Banking & Economic Law Studies

ANALISIS PAJAK BUMI DAN BANGUNAN DI INDONESIA MENURUT PERSPEKTIF EKONOMI ISLAM

Faisal Muttaqin — 2023-12-24

Penelitian ini bertujuan untuk mengetahui bagaimana Sistem Pajak Bumi dan Bangunan di Indonesia menurut pandangan ekonomi Islam. Penelitian ini merupakan penelitian kualitatif dan menggunakan metode pengumpulan data yang dilakukan dengan cara penelitian studi kepustakaan, yaitu dengan cara mempelajari, mendalami, dan mengutip teori-teori dari sejumlah literatur. Dari hasil penelitian dapat disimpulkan bahwa Pajak Bumi dan Bangunan merupakan salah satu sarana perwujudan kegotongroyongan nasional dalam pembiayaan negara dan pembangunan nasional. Dalam penerapan Pajak Bumi dan Bangunan di Indonesia ini memiliki beberapa persamaan dan perbedaan dengan Pajak Tanah (kharaj) dalam Islam.

PENGARUH KUALITAS PENERAPAN GOOD CORPORATE GOVERNANCE DAN RESIKO PEMBIAYAAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH PERIODE 2020-2022

Irmawati Irmawati — 2023-12-24

Penelitian ini bertujuan untuk mengetahui seberapa kuat Pengaruh Kualitas penerapan Good Corporate Governance dan Resiko Pembiayaan (NPF) terhadap ROA Bank Umum Syariah Periode 2020-2022. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder dalam bentuk time series yang berupa Laporan Tahunan dan Laporan Good Corporate Governance Bank Umum Syariah yang telah dipublikasikan. Populasi dalam penelitian ini ialah 13 Bank Umum Syariah. Teknik pengambilan sampel menggunakan Purposive Sampling, dan diperoleh 11 Bank Umum Syariah. Metode yang digunakan adalah analisis deskriptif, analisis asumsi klasik, analisis regresi linear berganda dan uji hipotesis menggunakan uji koefisien determinasi, uji t parsial dan uji f simultan. Hasil penelitian Tidak terdapat pengaruh yang signifikan antara Good Corporate Governance (GCG) terhadap Return On Assets (ROA) pada Bank Umum Syariah di Indonesia periode 2020-2022, sedangkan Non Performing Financing berpengaruh negatif signifikan terhadap Return On Assets terhadap Bank Umum Syariah periode 2020-2022. Dan Good Corporate Governance dan Non Performing Financing berpengaruh secara simultan terhadap Return On Asset Bank Umum Syariah periode 2020-2022.

PENERAPAN SERTIFIKASI HALAL UNTUK MAKANAN RUMAHAN DI ROKAN HULU RIAU

Syukri Rosadi — 2023-12-24

The purpose of this research is to describe how important the awareness of entrepreneurs is about the halal insurance system in the domestic food industry. that domestic foods with halal certification and containing halal brands offer positive values that can expand the market, increase turnover, flexibility and business development in Rokan Hulu Riau. This research is a qualitative study with descriptive data collection techniques using observation, interviews and documentation techniques. Researchers use data reduction, data collection, presentation, and inference to analyze data. The results of this study show that the importance of entrepreneurs' awareness of halal assurance system of the domestic food industry, awareness of halal certification significantly affects consumers' purchase interest in Rokan Hulu Riau. The Halal label provides clearer information about the product and successfully improves the quality of the product. Halal-certified Rokan Hulu Regency home food store operators experience a positive effect: first, they can more easily market their products without suspicion. Second, it can convince buyers or consumers that the products produced and sold are halal products and are suitable for consumption even for a long time. Third, continuous turnover growth, which can support entrepreneurship and business development.

DETERMINASI KOMUNIKASI DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN BANK SYARIAH INDONESIA (BSI) TANGERANG RAYA

Fitria Melinda Aulia Nursantoso — 2023-12-24

This research aims to find out how communication and organizational culture determine employee performance at Bank Syariah Indonesia (BSI) Tangerang Raya. This type of research is quantitative research using primary data. The population in this study was 600 people from the total number of employees at Bank Syariah Indonesia (BSI) Tangerang Raya. The method used in this research is the Outer Model which includes the Individual Item Reliability test, Discriminant Validity, and Realibility test, while the Inner Model includes the R-Squared (R2), Predictive Relevance (Q2) and Path Coefficient value tests. The results of the research show that organizational communication influences the performance of employees of Bank Syariah Indonesia (BSI) Tangerang Raya, while organizational culture does not have a significant impact on the performance of employees of Bank Syariah Indonesia (BSI) Tangerang Raya.

REFLEKSI PEMIKIRAN EKONOMI ISLAM ABU YUSUF

Farhan Kamilulloh — 2023-12-24

Most students today are more familiar with Adam Smith and other economic figures from the West, but we don't necessarily know that Islam also had early (classical) economic figures, such as al-Ghazali, Abu Ubaid and others. Therefore, it is interesting to discuss a brilliant Islamic economic figure of his time, namely Abu Yusuf. This research aims to reflect Abu Yusuf's thoughts. The method in this research uses the Research Library. The results of this research are the contribution of Abû Yûsuf's thoughts related to market mechanisms regarding demand and supply prices. Regarding taxation, Abu Yusuf advocates a tax system that is proportional, balanced and based on the principles of justice. In agricultural matters, to obtain greater production results by providing facilities for expanding agricultural land, and the costs are borne by the state.