MULTI LEVEL MARKETING IN SHARIA ACCOUNTING PERSPECTIVE
This study aims to determine how the implementation of accounting (transaction) sharia for PayTren products, and how to measure ushul fiqh against PayTren product.The method used in this research is descriptive research using documentation study approach,Data collection techniques used is the results of the research literature, social media, including on the Internet articles and television […]
PENERAPAN PERENCANAAN PAJAK PPH 21 SEBAGAI UPAYA MENGEFISIENSIKAN PAJAK PENGHASILAN PADA PT B NET INDONESIA
Penelitian ini bertujuan untuk mengetahui penerapan perencanaan pajak PPh Pasal 21 sebagai upaya mengefisiensikan pajak penghasilan pada PT B NET INDONESIA. Metode yang digunakan dalam penelitian ini adalah jenis penelitian deskriptif kuantitatif dengan menggunakan pendekatan studi kasus. Variabel yang diteliti adalah variabel X yaitu perencanaan pajak,sedangkan variabel Y adalah pajak penghasilan. Teknik pengumpulan data yang […]
ANALYSIS OF RISK MITIGATION EFFORTS FOR ISLAMIC EQUITY AND DEBT FINANCING IN ISLAMIC MICROFINANCE INSTITUTIONS
This paper investigates risk mitigation practices and alternative measures for non-performing financing in sharia rural banks (BPRS) in Indonesia. Using in-depth interviews with Islamic microfinance practitioners who are expert in the area, this study explores two categories of financing which are equity financing (mudharabah and musyarakah) and debt financing (murabahah). The mechanism will advise on […]
Financing, Profitability, and Profit Loss Sharing: Evidence from Sharia Business Units in Indonesia
This study uses profit-loss sharing and stewardship theories to examine the impact of musyarakah and mudharabah financing on the net profit of Indonesian Islamic business units. Mudharabah and musyarakah finance are the study’s independent variables, and net profit is its dependent variable. For the 2015–2021 period, financial reports from sharia business units registered with the […]
The determinants of willingness to continuously use financial technology among university students: Dataset from a private university in Indonesia
The dataset examines the two perceived benefit and risk factors that continuously influence university students’ willingness to use financial technology (Fintech). A non-probability sampling technique was employed to target the study participants. A total of 436 students from a private university in Jakarta, Indonesia, completed a self-administered online questionnaire. The collected quantitative data were screened […]
The Effectiveness of Zakat Distribution through Microfinance to Women Mustahiq: Case Study on BMFI BAZNAS Indonesia
Now a days, many women are the backbone of their family’s economy. Some women want to help their families get out of poverty. Therefore, women’s empowerment is now needed to recover from economic downturn. Distributing productive zakat funds is the greatest opportunity to help poor women. Productive zakat will help poor women become financially independent. […]
The Role of Zakat for Poverty Alleviation in Indonesia
Poverty is the most complicated problem faced by Indonesia for many years, where there are many small people who do not receive the government’s attention in the distribution of direct assistance to meet the needs of life. According to BPS data in 2017, the poverty rate in Indonesia reached 26.58 million people (10.12 percent) (www.bps.go.id). […]
Analysis of The Effect of Zakat andInfaq on theDistribution of Fund in The Social Sector During Covid-19 Pandemic
The declining social life of the community, especially in the economic aspect, is one of the impacts of Covid-19 pandemic in Indonesia. The government imposed a policy of Large-Scale Social Restrictions (PSBB) which caused many companies to go out of business and unemployment stood at 8.75 million people, so it is certain that the poverty […]
THE EFFECT OF EXCHANGE RATE AND INTEREST RATE ON THE JAKARTA COMPOSITE INDEX DURING THE COVID-19 PANDEMIC
This study aims to determine the effect of selected macroeconomic variables, i.e., the USD / IDR exchange rate and interest rates on the composite stock price index during the Covid-19 pandemic in Indonesia. This paper examines the direct effect of selected macroeconomic variables on the Jakarta Composite Index. This study used time series data from […]
Analysis of Factors on The Issuance of Sharia Bonds (Sukuk) and Sharia Shares on Company Performance in Jakarta Islamic Index70
This study aims to analyze the effect of the issuance of Islamic bonds (sukuk) and the issuance of Islamic stocks on company performance in the Jakarta Islamic Index 70. The issuance of Islamic bonds and Islamic stocks is an alternative for companies to obtain a capital structure in carrying out company operations and is expected […]
