ETIKA BISNIS DALAM PERSPEKTIF ISLAM

Islam offers religious, economic and social coherence in order to form unity. On the basis of this view also ethics and business become integrated, vertical and horizontal, forming a bvery important equation in the Islamic system. The reality is that business people often ignore ethics. Successful business people hold unscrupulous business principles, such as profit maximization, aggressiveness, individuality, competition spirit and conflict management. Islam strongly supports business and competition but remains firm in terms of what is considered haram. Islam provides signs and restrictions on how a person conducts business or business activities. In Islam is also said that anyone who wants to survive the akhirat world the follow sunnah Rasulullah SAW. Moreover, the facts show that with its Islamic business ethics makes Rasulullah a successful trader. Thus, it is important for the business world to apply Islamic values in its business

INVESTASI PASAR MODAL SYARIAH

Capital market is developed to accommodate the needs of muslims in Indonesia who want to invest capital market products in accordance with the principles of sharia. With the developing of  sharia investment products in the Indonesia capital market is expected to realize the Indonesian capital market into a market that can attract investors who are investing in accordance with Islamic teachings. In Islam investment activities can be categorized as a muamalah activity. Transactions in the capital market according to sharia law are not prohibited and allowed provided that there is no transaction that conflicts with sharia such as transactions containing elements of interest and riba and also prohibit the existence of transactions contained speculation and contain a gharar element or obscurity

ANALISIS FAKTOR-FAKTOR MEMPENGARUHI INFLASI DI SUMATERA UTARA

There are limitations and difficulties for investors to perform fundamental analysis of the composite stock price index in the future to predict a profitable time to make an investment. To find out whether variable fuel subsidies, exchange rates, interest rates and Gross Domestic Product (GDP) affect inflation in North Sumatra. The research method used is multiple regressions that aim to find out whether there is a relationship between dependent variables in this case is the opposite of inflation with independent variables namely fuel subsidies, exchange rates, interest rates, and GDP. Based on the results of research obtained fuel subsidies have no effect on inflation in North Sumatra Province. The exchange rate has a significant positive effect on inflation in North Sumatra Province. Gross domestic product has no effect on inflation in North Sumatra Province. Interest rates have no effect on inflation in North Sumatra Province. Simultaneously fuel subsidies, exchange rates, gross domestic product, and interest rates have a significant effect on inflation in North Sumatra Province

Pengaruh Sikap Kerja Dan Kompensasi Terhadap Produktivitas Kerja Karyawan

Berdasarkan hasil pengamatan, penulis menemukan beberapa permasalahan terkait produktivitas kerja karyawan PT Kencana Permata Nusantara, yaitu kurangnya disiplin karyawan dalam bekerja, rendahnya motivasi para karyawan, pemberian bonus yang termasuk bagian dari kompensasi yang diberikan perusahaan masih minim dan masih belum sepenuhnya sesuai dengan harapan karyawan, masih banyak karyawan yang kurang mampu menyelesaikan pekerjaan dengan kualitas yang baik karena adanya keterbatasan tingkat pengetahuan dan keterampilan kerja dalam melaksanakan pekerjaan, masih ditemukan karyawan yang kurang dapat menyelesaikan pekerjaan dalam jumlah yang banyak sehingga banyak pekerjaan yang bertumpukan sehingga hal ini menyebabkan lambatnya tingkat penyelesaian pekerjaan oleh karyawan dan sebahagian karyawan kurang dapat memahami dan mengikuti instruksi serta kurang mempunyai inisiatif dalam bekerja. Tujuan dilakukan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh sikap kerja dan kompensasi terhadap produktivitas kerja karyawan PT Kencana Permata Nusantara. jumlah sampel yang akan digunakan dalam penelitian ini adalah 66 orang karyawan bagian produksi. Hasil penelitian menunjukkan bahwa variabel sikap kerja berkontribusi positif dan tidak berpengaruh signifikan terhadap produktivitas kerja karyawan. Variabel kompensasi berkontribusi positif dan berpengaruh signifikan terhadap produktivitas kerja karyawan. Secara parsial sikap kerja dan kompensasi berpengaruh signifikan terhadap produktivitas kerja karyawan PT Kencana Permata Nusantara

Analisis Penilaian Kinerja Keuangan dengan Menggunakan Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas di PT Mayora Indah TBK

Tujuan penulis melakukan penelitian ini untuk menganalisis dan mendeskripsikan bagaimana tingkat kinerja keuangan PT. Mayora Indah Tbk. yang dilakukan berdasarkan analisis rasio keuangan tahun 2017 sampai 2021. Rasio keuangan yang digunakan Current Ratio (CR), Quick Ratio (QR), Cash Ratio (CR), Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Asset (ROA) dan Return On Equity (ROE). Hasil penelitian menunjukkan bahwa kinerja keuangan PT. Mayora Indah Tbk. yang dikukur dengan rasio keuangan tahun 2017 sampai tahun 2021 bahwa CR tertinggi adalah tahun 2020 sebesar 3,69 kali dan terendah pada tahun 2021 sebesar 2,32 kali, QR tertinggi pada tahun 2020 sebesar 2,88 kali dan terendah pada tahun 2021 sebesar 1,78 kali, CR tertingi pada tahun 2020 sebsar 1,08% dan terendah pada tahun 2017 sebesar 0,49%, DAR tertinggi pada tahun 2017 dan 2018 sebesar 0,51% dan terendah pada tahun 2020 dan 2021 sebesar 0,43%,  DERtertinggi pada tahun 2018 sebesar 1,06% dan terendah pada tahun 2020 dan 2021 sebedar 0,75%, GPM tertinggi pada tahun 2019 sebesar 0,31% dan terendah pada tahun 2017 dan 2021 sebesar 0,24%, NPM tertinggi pada tahun 2020 dan terendah ada tahun 2017, 2018,2019 dan 2021 sebesar 0,07%, ROA yang setiap tahunnya sama sebesar 0,1%, ROE tertinggi pada tahun 2017 sebesar 0,21% dan terendah pada tahun 2021 sebesar 0,17%

Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Restoran di Kota Medan (Studi kasus: Badan Pengelola Pajak dan Retribusi Daerah Kota Medan)

Restaurant Tax is a tax on services provided by restaurants. Restaurant Tax managed by the Regional Tax and Retribution Management Agency (BPPRD) of Medan City is a Regional Tax that can have a positive impact on increasing Regional Original Income (PAD) because there are more restaurants in the area. Medan city. The research method uses the Quantitative Analysis method, using this method to analyze the data for comparison to the results of calculations research. The results can be seen that the rate of increase in the growth of the restaurant business in Medan City which is registered with the Medan City Regional Tax and Retribution Manager from 2011 to 2020 is quite volatile, where the influence of Taxpayers, Per capita Income, Population has a positive effect on Medan City Restaurant Tax receipt

DISPARITAS REGIONAL KOTA PEMATANGSIANTAR PROVINSI SUMATERA UTARA

Economic development basically aims to improve people’s welfare. Economic development cannot be separated from economic growth due to economic development and also in economic growth can facilitate a process of economic development. However, with the high growth of a country’s economy does not mean all its regions have the same growth rate due to the limitation and differences in terms of the potential of natural resources, human resources and the other factors that impact on the emergence of disparity. Disparity is a problem that until now cannot be eliminated. Pematang Siantar city has a low level of disparity in comparison with other cities located in North Sumatera. This study aims to estimate how big the regional disparity in the Pematang Siantar and to determine the effect of per capita GDP on disparities in the Pematang Siantar within the period of 2011-2015. This research uses GDP data and also population in North Sumatera in 2011-2015 obtained from Central Bureau of Statistics of North Sumatera. The method of analysis used in this study is he Williamson Index using PDRB per capita as the baseline data. Based on the results of the study, PDRB per capita Pematang Siantar has a negative effect against disparity  in  Pematang Siantar  in  terms  of  percentage  increase  per  capita  GRDP  per  capita. Pematang Siantar with an average disparity during the year 2011-2015 amounted to 0.030 with low disparity criteria during the study period 2011-2015

PERAN USAHA KECIL DAN MENENGAH (UKM) TERHADAP PENYERAPAN TENAGA KERJA DAN PENDAPATAN RUMAH TANGGA DI KOTA MEDAN SUMATERA UTARA

Selama kasus pandemi Covid-19 merambah seluruh negara termasuk Indonesia, memberikan dampak negatif terhadap perkembangan Usaha Kecil dan Menengah (UKM) khususnya di beberapa kota di Indonesia termasuk salah satunya adalah Kota Medan. Sejak terdampak pandemi Covid-19 jumlah Usaha Kecil dan Menengah (UKM) terus mengalami penurunan yang signifikan. Penelitian ini bertujuan untuk mengetahui pengaruh Usaha Kecil dan Menengah (UKM) terhadap penyerapan tenaga kerja di Kota Medan Sumatera Utara dan pengaruh Usaha Kecil dan Menengah (UKM) terhadap pendapatan rumah tangga di Kota Medan Sumatera Utara. Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linear sederhana. Hasil penelitian ini menunjukkan bahwa Usaha Kecil dan Menengah (UKM) berpengaruh positif signifikan terhadap penyerapan tenaga kerja di Kota Medan berdasarkan nilai thitung sebesar 3,358 dan signifikansi sebesar 0,00 0,05 dengan persentase kontribusi sebesar 14,8%. Usaha Kecil dan Menengah (UKM) berpengaruh positif signifikan terhadap pendapatan rumah tangga di Kota Medan berdasarkan nilai thitung sebesar 13,152 dan signifikansi sebesar 0,00 0,05 dengan persentase kontribusi sebesar 74,5%

PENGARUH KREDIT USAHA RAKYAT (KUR) TERHADAP PENINGKATAN PROFIT USAHA MIKRO PADA NASABAH PT. BANK BUKOPIN CABANG MEDAN SETIA BUDI

The formulation of the problem in this thesis is whether there is an effect of using funds to increase the profit of micro business customers of PT. Bank Bukopin Medan Setia Budi Branch, is there any effect of the amount of credit on increasing the profit of micro business customers of PT. Bank Bukopin Medan Setia Budi Branch, is there any effect of credit burden on increasing the profit of micro business customers of PT. Bank Bukopin Medan Setia Budi Branch, is there any effect of the procedure on increasing the profit of micro business customers of PT. Bank Bukopin Medan Setia Budi Branch. This study aims to determine the effect of the use of funds, the amount of credit, credit burden, and procedures to increase the profit of micro business customers of PT. Bank Bukopin Medan Setia Budi Branch. This type of research is associative research with a quantitative approach. The sample in this study amounted to 69 KUR customers from PT. Bank Bukopin Medan Setia Budi Branch. The analysis technique used is path analysis. The results of this study indicate that the use of funds has no effect on increasing the profit of micro business customers of PT. Bank Bukopin Medan Setia Budi Branch. The amount of credit has a significant positive effect on increasing the profit of micro business customers of PT. Bank Mandiri (Persero) Tbk KCP Medan Wahidin. Credit burden has a significant positive effect on increasing the profit of micro business customers of PT. Bank Bukopin Medan Setia Budi Branch. The procedure has no effect on increasing the profit of micro-business customers of PT. Bank Bukopin Medan Setia Budi Branch

Analisis Perputaran Kas, Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas di PT. Anugerah Kagum Karya Utama Tbk Yang Terdaftar Pada Bursa Efek Indonesia.

This research aims to determine the influence of cash turnover, inventory turnover, and account receivable turnover to the profitability (ROA) of manufacture companies which are listed in Indonesia Stock Exchange. The sample collection technique is performed by using purposive sampling technique. Based on the chosen criterion, it  draws  36  companies.  The  type  of  data  is  secondary  data  carried  by documentary method which is conducted by accessing websites http://www.idx.co.id/perusahaan-Tercatat/Laporan-Keuangan-dan tahunan/ websites of each company. The data analysis technique is multiple linier regression analysis.The  findingsshow  that:  (1)  There  is  a  significant  negative  influence between cash turnover to the profitability of the company, showed by equation Y= -1,948 – 0,236X1  with value of coefficient of cash turnover regression is -0,236, coefficient of determination (r2)  is 0,080, and value tcount -3,519 ttable 1,976. (2) There is no significant positive influence between inventory turnover to the profitability of the company, showed by equation Y = 0,103 +  0,006X2 with value of   coefficient   of   inventory   turnover   regression   is   0,006,   coefficient   of determination (r2) is 0,001, and value tcount  0,452 ttable  1,976. (3) There is a significant   positive  influence   between   account   receivable  turnover   to   the profitability of the company, showed by equation Y = 0,042 + 0,032X3 with value of coefficient of account receivable turnover regression is 0,032, coefficient of determination (r2) is 0,077, and value tcount  3,450 ttable  1,976. (4) ) There is a significant positive influence between cash turnover, inventory turnover , and account receivable turnover to the profitability of the company, showed by equation Y = 0,062 – 0,019X1   + 0,005X2   + 0,044X3 with value of coefficient of account receivable turnover regression is 0,236, coefficient of determination (r2) is 0,108, and value Fcount 6,765 Ftable 1,97