Penentu Pembayaran Zakat Pendapatan Di Institusi Pendidikan Tinggi Swasta Di Jakarta, Indonesia

Potensi perolehan kutipan zakat di Indonesia masih belum optimum. Peningkatan kutipan zakat oleh institusi zakat masih belum sepenuhnya melibatkan Institusi Pendidikan Tinggi Swasta (IPTS) di Indonesia. Justeru selain individu yang berpengetahuan, pensyarah bersijil pendidik (PBP) sepatutnya lebih memahami faktor keagamaan, terutamanya dalam perkara yang wajib seperti zakat. Selain itu, PBP juga menerima insentif wang daripada pemerintah setara dengan gaji pegawai pemerintah setiap bulan. Apatah lagi, tidak banyak kajian atas faktor-faktor yang mempengaruhi Pembayaran Zakat (PZ) di IPTS Jakarta dengan menggunakan konstruk Pendapatan (PD), Insentif Pensijilan (INs) dan Kepatuhan Agama (KPA) berdasarkan perspektif Islam. Kajian ini menumpukan kepada tiga objektif. Pertama, mengenal pasti konsep PZ dalam kalangan PBP yang bekerja di IPTS di Jakarta, Indonesia. Kedua, menganalisis faktor-faktor PZ dalam kalangan PBP yang bekerja di IPTS di Jakarta, Indonesia. Ketiga, merumuskan faktor-faktor PZ dalam kalangan PBP yang bekerja di IPTS di Jakarta, Indonesia. Ketiga-tiga objektif kajian ini dicapai dengan menggunakan kaedah kuantitatif melalui reka bentuk penjelasan dan deskriptif. Bagi mengumpulkan data kajian, pengkaji menggunakan kaedah kajian dokumen, temu bual dan pengedaran soal selidik. Dengan menggunakan teknik pensampelan bertujuan, data dianalisis dengan menggunakan perisian Statistical Package for Social Sciences (SPSS) dan AMOS Version 25. Soal selidik yang telah disahkan oleh enam orang pakar, kemudiannya diedarkan kepada 450 orang responden PBP dan seramai 361 yang layak dianalisis

Improving business performance : a proposed model for SMEs

Culinary revenues comprise some of the main sources contributing to an increase in the Global Tourism Competitiveness Index and Region Own Source Revenue (ROSR). The high number of Small Medium Entrepreneurship (SME) traditional restaurants should increase ROSR. However, the revenue from this sector has not yet been optimised due to a lack of business performance. Traditional restaurants are losing their market to modern chain restaurants, some of which are franchises from outside Indonesia. How SME are coached viewed from the aspects of marketing capability and accountability accounting is the main issue of this paper. Both capabilities are expected to improve adaptability and, in turn, performance. This paper tries to trace the theoretical model of proposals regarding how both capabilities can affect performance directly or through adaptability. This study is very rare; one like it has never been conducted concerning SMEs, especially models that explain the existing phenomenon in Indonesia. Hopefully, this study will provide advanced research guidance and convenience to the government for SME traditional restaurants’ coaching approach in encouraging culinary tourism and economic development. Keypeer-reviewe

The Importance of Adaptability in Knowledge Technology and Accounting in Traditional Restaurant

The traditional restaurant business is one of the sources that contribute to an increased income of a region. However, poor business performance causes the income from traditional restaurants to be suboptimal. Therefore, the role of traditional restaurants in having the ability to adapt to technological developments, and accounting adaptability are the main issues of this study. The documentation analysis method of social research used, explores the theoretical model and empirical results of how these three capabilities can affect the performance of traditional restaurant businesses. The study on the importance of the role of adaptability of accounting and technology have not been widely carried out in previous research in Indonesia. This research is expected to provide guidelines and further research facilities for the government, to approach the development of traditional restaurants in encouraging culinary tourism and the revival of SMEs. Keywords: accounting adaptability, management adaptability, technology adaptability, SM

Determining Shares’ Internal Return: Fifty Leading Large-Cap Companies

This study aims to test and analyse the determinants of internal stock returns with annual data observation used from 2014–2015. Following are the types of quantitative research employed in this study. The population of 41 companies with their capitalisation is listed on the Indonesia Stock Exchange (IDX), and their capitalisations report have been consistent for two years. The non-probability sampling technique is purposive sampling. A data analysis using a regression regarding the fixed-panel effect has an R-squared value of 71.6% compared with other models. The results showed that the return on assets, return on equity, debt-to-equity ratio, firm size and growth simultaneously and significantly influence stock returns. Partially, all independent variables have a positive and significant effect on stock returns. Hence, it is advisable to add external factor variables, using sample companies within other industries. Keywords: Return on Asset (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), firm size, growt

Zakat accounting information system in private higher education

Zakat is one of the five pillars of Islam and Muslims must pay it if they meet a certain prerequisite. The obligation to pay zakat among Muslims is stated clearly in the Quran and hadith. This explains that all Muslims are required to pay zakat when meeting certain criteria and they need to declare the zakat compensation as well. However, integrated accounting information in the Zakat Management Organization at the Private Higher Educational Institutions in Indonesia does not exist yet, especially the use of finance data analysis with accounting principles. It may be one of the most important parts of building the trust of the public, especially in increasing the collection and distribution of zakat funds. Accounting information related to zakat is still relatively lacking and ineffective, thus limiting the ability to make a good decision. Based on this issue, this paper has two main research objectives. The first one is to form an Accounting Information System of Zakat (AISoZ) conceptual framework, which is compatible with Islamic laws. The second one is to identify the general concepts of shariah accounting. This study uses the content analysis method through documentation study. The result of this study will provide the basics for developing the conceptual framework of AISoZ at higher education levels so that all parties can benefit. The conceptual framework of this study can build muzakki and mustahiqq. The Qur'an and Hadith have long applied these elements of information systems and they are suitable for use in all situations. Therefore, people need to cooperate to provide a good zakat service system and to maintain better zakat networks.peer-reviewe

Study of Direct Relationship Determinants on the Selection of Musyarakah Mutanaqisah (MM) Products

This study analyses the direct relationship of determinants—both intrinsic and extrinsic factors—affecting the selection of MusyÄrakat MutanÄqiá¹£at (MM) house financing products. Intrinsic factors include factors of confidence in sharia compliance value and factors regarding the knowledge level of potential customers. Extrinsic factors include MM product characteristics such as service quality, costs, product benefits and promotions. MM products are emphasised in this study because of their many benefits, including lowering the burden of customers’ monthly payloads, a relatively shorter monthly payment period and increased benefits and profits for both banks and customers. Data were collected from 100 MM customers in Malaysia via the Internet (Facebook) and analysed using Structural Equation Modeling (SEM-SMART PLS) and the Statistical Package of Social Sciences (SPSS) software. The findings show that only the factors of promotion and religious compliance are significant when selecting MM products; in fact, the influence of promotional factors had a greater impact than the influence of religious compliance. Therefore, Islamic banks are urged to increase their promotional strategies in order to provide information about the role of religious law in selecting Islamic banking products, thus helping customers choose MM products that satisfy their needs while also meeting religious demands

Development Model of Marketing Capabilities and Export Performance of SMEs: A Proposed Study

A marketing capability is a concept that needs to be developed in strengthening small and medium enterprises in Indonesia. The aim of this development is to enhance the export performance of this business group to contribute to the economy as a whole. With a large number of small and medium-sized enterprises (SMEs) of Indonesia and the ability to provide uniqueness of their own products, they must be some of the strengths in supporting the increase of Indonesian exports. Company’s orientation is one of the strategic aspects that can drive this capability of having better business performance. In addition, it is necessary to examine how the role of small and medium enterprise for export involvement in creating such performance because some activities are still dependent on other organizations. How are all these aspects interrelated and from which side of a small to medium enterprises can be developed will be a contribution to this research. It is a necessity to build a theoretical model that can be examined further so that it can be used in making the decision of coaching policy. Keywords: Export performance, Export Involvement, Export Marketing, SME

Discourses of Islamic Finance Supporting in Muslim-Friendly Tourism in the New Normal Era (Indonesia Cases)

This conceptual paper analyzes how to develop Muslim-friendly tourism in Indonesia in the new era to increase the number of Muslim tourists. Furthermore, the method is qualitatively based on research questions: (i) What is the government’s strategy to develop Islamic finance in Indonesia? (ii) What is Indonesia’s strategy for developing halal products and services? (iii) What is the strategy for developing Islamic finance to strengthen Muslim-friendly tourism and the creative economy?. The result showed that the existence of Islamic finance and digital ecosystems are very much needed. Therefore, the implication of this conceptual paper is to provide input and information to stakeholders who have the authority to develop Muslim-friendly tourism in Indonesia; and that there is a need for collaboration and synergy between parties, especially in the Islamic finance industry. Keywords: digital era, finance, halal tourism, post-pandemic, supply chai