Intensi Masyarakat Muslim Jawa Barat untuk Berwakaf ke Sektor Pertanian

Catatan sejarah peradaban Islam membuktikan bahwa wakaf memiliki peranan penting dalam mengembangkan kegiatan-kegiatan ekonomi, sosial dan budaya. Namun, saat ini kontribusi wakaf belum terlalu optimal, termasuk di Indonesia. Mayoritas program wakaf di Indonesia͟ (yaitu 91%) masih bertumpu pada pembangunan masjid, madrasah dan makam. Sedangkan, wakaf pada sektor sosial ekonomi, termasuk pertanian hanya berada di bawah 9%. Padahal sektor pertanian menjadi bagian yang vital dan banyak memengaruhi kondisi nasional. Mengingat hal tersebut, penelitian ini bertujuan untuk menganalisis intensi masyarakat muslim dalam berwakaf untuk sektor pertanian dengan menggunakan variabel tingkat religiositas Islam, theory of reasoned action dan tingkat pengetahuan wakaf. Metode yang digunakan merupakan metode kuantitatif dengan pendekatan kausalitas, sehingga alat analisis yang dipakai adalah Partial Least Square-Structural Equation Modeling (PLS-SEM). Adapun, subjek penelitiannya adalah masyarakat muslim Jawa Barat yang belum pernah berwakaf ke sektor pertanian, dengan jumlah sampel sebanyak 220 sampel. Hasil penelitian menunjukkan bahwa variabel tingkat religiositas Islam dan sikap berada pada kategori sangat tinggi. Kemudian, norma subjektif, tingkat pengetahuan wakaf dan intensi berwakaf pada sektor pertanian, secara berturut-turut berada pada kategori tinggi, sedang dan tinggi. Seluruh variabel yang terdapat pada variabel eksogen penelitian berpengaruh positif terhadap variabel endogen, kecuali tingkat religiositas Islam. Selain itu, variabel sikap mampu memediasi pengaruh positif tingkat religiositas Islam terhadap intensi berwakaf pada sektor pertanian. Dari penelitian ini diharapkan dapat memberikan kontribusi dalam memperluas khazanah penelitian wakaf pada sektor pertanian, yang selama ini masih sangat terbatas. Selain itu, penelitian ini juga diharapkan menjadi salah satu rujukan para pemangku kepentingan dalam implementasi wakaf pada sektor pertanian di Jawa Barat. Historical records of Islamic civilization prove that waqf is essential in developing economic, social, and cultural activities. However, the contribution of waqf currently needs to be more optimal, including in Indonesia. Most waqf programs in Indonesia (i.e., 91%) still rely on constructing mosques, madrasas, and cemeteries. Meanwhile, waqf in the socio-economic sector, including agriculture, is only under 9%, even though the agricultural sector is a vital part and influences many national conditions. Given this, this study aims to analyze the intentions of Muslim communities in waqf for the agricultural sector by using the variable level of Islamic religiosity, theory of reasoned action, and knowledge of waqf. The method used is a quantitative method with a causality approach. Then, the analytical tool used is Partial Least Square-Structural Equation Modeling (PLS-SEM).Meanwhile, the research subjects were West Java Muslim communities who had never made endowments to the agricultural sector, with a total sample of 220. The results showed that the variable level of Islamic religiosity and attitudes was very high. Then, the subjective norm, the level of knowledge of waqf, and the intention of waqf in the agricultural sector are in the high, medium, and high categories, respectively. All variables contained in the exogenous research variables positively affect endogenous variables, except for the level of Islamic religiosity. In addition, the attitude variable can mediate the positive influence of Islamic religiosity on the intention to waqf in the agricultural sector. From this research, it is hoped to contribute to expanding the treasury of waqf research in the agricultural sector, which has so far been very limited. In addition, this research is also expected to be a reference for stakeholders in implementing waqf in the agricultural sector in West Java

Identification of Apis dorsata Bee Nesting Plants in Natural Forest of Lalang Village Sanggau Regency

Apis dorsata is known as a forest bee that is very productive in producing honey. These bees can make nest combs only by relying on tree branches or branches. This study aims to identify the type of plant where Apis dorsata nests in the natural forest of Lalang Village, Meliau District, Sanggau Regency. This research was conducted using a survey method through interviews with respondents and site surveys to identify and measure tree height, tree diameter, and branch-free stems of the plant species where Apis dorsata bees nest. The data obtained is further analyzed and the results are presented in the form of tables and graphs. The results of our study found that there were 16 species of plants belonging to 8 families as Apis dorsata beehives. The family and names of these plants are Dipterocarpaceae (Anisoptera marginata, Shorea laevis, Dryobalanops lavevis, Dryobalanops beccarii, Anisoptera megistocarpa, Shorea parvifolia, Shorea leprosula), Fabaceae (Inga sp, Millettia borneensis, Koompassia sp, Koompassia excelsa), Apocaceae (Alstonia pneumatophora), Datiscaceae (Octomeles sumatrana), Lauraceae (Litsea sp), Malvaceae (Pterocymbium tubulatum), and Moraceae (Artocarpus sp). The dominant family is Dipterocarpaceae. The total height of Apis dorsata honeycomb trees is the most dominant (75%) in Lalang Village ranging from ±65-90 m, 10 species of sympodial branching (62.5%), and 68.75% of the trunk diameter found ranged from 50-159 cm

The Influence of the Effectiveness of Implementing Accounting Information Systems, Utilization of Technology, Human Resource Competency and Management Participation on Individual Performance: Study at Shopee Express Delivery Service Companies in Medan City

The objective of this study is to investigate the impact of the implementation of accounting information systems, technology use, human resource competency, and management engagement on individual performance at Shopee Express, a delivery service firm located in the city of Medan. The present study employs quantitative data. The research was carried out at a logistics company called Shopee Express, located in the urban area of Medan. The study's population comprises all employees employed at the Shopee Express delivery service company in the city of Medan, amounting to a total of 60 individuals. The sample size for this study also consists of 60 people. The study incorporated a combination of primary and secondary data sources, as employed by the researcher. The findings and analysis of this study are presented as follows: (1) The implementation of accounting information systems has a noteworthy impact on individual performance, as evidenced by the statistical significance of the sig value being less than 0.05. The impact of technology utilization on individual performance is shown to be statistically significant, as indicated by a significance level of less than 0.05. The competency of human resources has a substantial impact on individual performance, as indicated by a statistically significant p-value of less than 0.05. The involvement of management has a substantial impact on the performance of individuals, as evidenced by the statistical significance of the relationship (p < 0.05). (5) The concurrent impact of establishing accounting information systems, utilizing technology, possessing human resource competence, and engaging in management participation has a noteworthy effect on individual performance, as indicated by a statistically significant p-value of less than 0.05. The Adjusted R-Square value is 0.641, indicating that the research variables provide a substantial contribution of 64.10% towards explaining individual performance. The remaining 35.90% is attributed to external factors beyond the scope of this study

Prioritas Strategi Pengembangan Industri Halal di Kabupaten Tasikmalaya: Pendekatan Analytical Hierarchy Process

This research aims for finding the strategy of development the food and beverages industry in the Regency of Tasikmalaya with provide problems and solutions which are relevant and valid. Then, the method used in this research is Analytical Hierarchy Process with Superdecision as an analysis tool. The subject in this present research is the experts who are relevant to the research’s purpose governor, academics, and practitioners. There are seven experts who are collected by the researcher. The results of the research indicate that the most problem in the aspect’s dimension is regulation, on the other side, the most problem in the indicator dimension is that producers of food and beverages are less halal awareness and lack the capacity for halalness products. And then, the highest solution priority is the infrastructure aspect and there are two the highest solution priority in indicators which are Training and Socialization from Governor to Halal Food Beverages Industry and Sharia Bank is act for promoting on Food and Beverages Industry about credit of shariah which is acceptable

The Influence of Return On Assets (ROA), Debt To Equity Ratio (DER), Current Ratio (CR), Debt To Asset Ratio (DAR) On Stock Returns In Food And Beverage Sector Manufacturing Companies Listed On The Indonesia Stock Exchange For The Period 2018 - 2022

This study seeks to examine the impact of Return on Asset (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and Debt to Asset Ratio (DAR) on Stock Return in manufacturing companies within the food and beverage industry sector listed on the Indonesia Stock Exchange from 2018 to 2022. The study will analyze the relationship between these variables both individually and simultaneously. The approach employed in this study is a quantitative methodology. From 2018 to 2019, 28 food and beverage industry production enterprises comprised 80 samples. This study utilized purposive sampling and employed various statistical tests, including the partial t-test, simultaneous F-test, classical assumption test, and adjusted R-square test. The test results indicate a significant relationship between Return on Assets (ROA) and Return on Sales (RS), as evidenced by the p-value of 0.003, which is less than the significance level of 0.05. (2) In the SPSS T-test, a sig value of 0.499>0.05 indicates no significant influence of DER on RS. (3) The results of the SPSS testing using the T-test show that the significance value is 0.484, more significant than 0.05. This condition indicates that CR does not have a significant influence on RS. (4) Based on the findings of the statistical significance test (p-value of 0.134>0.05), it may be inferred that DAR does not have a significant influence on RS. The calculated value of f, 4.664, is greater than the critical value of 2.49, and the significance level of 0.003 is less than the threshold of 0.05. Therefore, we can infer that the null hypothesis (H0) is rejected and the alternative hypothesis (Ha) is accepted. The Adjusted R Square value is 0.194, indicating that the independent variables can explain 19.4% of the variation in Y (RS). Other factors influence the remaining 80.6% of the variation