scholarly journals TATA KELOLA BAITUL MAAL WA TAMWIL (BMT) BERBASIS PRINSIP 6C DAN MODAL SOSIAL : STUDI PADA BMT MEKAR DA’WAH

2017 ◽  
Vol 1 (2) ◽  
pp. 121
Author(s):  
Syafik Wildan Afif ◽  
Darwanto Darwanto

The study  analyzes the role of governance BMT Mekar Da'wah and social capital in processing Musharaka financing. This study uses qualitative method . The source of data and information are  employees in BMT Mekar Da’wah such as the branch manager, head of the division of financing, marketing head of the division and customers of  BMT Mekar Da’wah as key persons. Collecting data uses purposive sampling technique. The data are primary data that based on interviews with key persons associated with the research. The analysis technique used is the interactive model. The results showed that corporate governance at BMT Mekar Da'wah’s 6C (character, capacity, capital, collateral, condition of economy and constrain) based on the concept that applied to the collection of information on prospective customers who will conduct financing filings with the provisions. Social capital is owned by BMT Mekar Da'wah is  trust formed by a good relationship  with society as cooperation in several community events. Besides, the shared value formed from their belief to religiosity of people who manage BMT  is also one of social capital.  

2017 ◽  
Vol 1 (2) ◽  
pp. 121
Author(s):  
Syafik Wildan Afif ◽  
Darwanto Darwanto

The study  analyzes the role of governance BMT Mekar Da'wah and social capital in processing Musharaka financing. This study uses qualitative method . The source of data and information are  employees in BMT Mekar Da’wah such as the branch manager, head of the division of financing, marketing head of the division and customers of  BMT Mekar Da’wah as key persons. Collecting data uses purposive sampling technique. The data are primary data that based on interviews with key persons associated with the research. The analysis technique used is the interactive model. The results showed that corporate governance at BMT Mekar Da'wah’s 6C (character, capacity, capital, collateral, condition of economy and constrain) based on the concept that applied to the collection of information on prospective customers who will conduct financing filings with the provisions. Social capital is owned by BMT Mekar Da'wah is  trust formed by a good relationship  with society as cooperation in several community events. Besides, the shared value formed from their belief to religiosity of people who manage BMT  is also one of social capital.  


2021 ◽  
Vol 10 (3) ◽  
pp. 229
Author(s):  
Nyoman Panji Prabawa Sunu ◽  
Gede Bayu Rahanatha

The purpose of this study was to explain and analyze the role of brand image in mediating the effect of product superiority on consumer repurchase intention. The data used in this study are primary data, namely by distributing questionnaires to all research respondents who have bought and used fashion products from Uniqlo. The population of this study are consumers who wear Uniqlo fashion products. Based on calculations with purposive sampling technique, the number of samples obtained is 110 respondents. The analysis technique used in this research is the path analysis test, single test and VAF test. The results of this study indicate that the product superiority variable has a positive and significant effect on brand image as well as repurchase intention. The brand image variable also has a positive and significant effect on repurchase intention. The variable brand image in this study affects product excellence and repurchase intention is partially positive and significant. Keywords: product superiority, repurchase intention, brand image


2019 ◽  
Vol 7 (1) ◽  
pp. 48-54
Author(s):  
Chintia Handayani

This article is based on annotated translation. Annotated translation is a translation with commentary. The objective of this article is to find out strategies that was employed in translating in Personal Pronoun I and You in the novel The Sins of Father by Jeffry Archer. The research used qualitative method with retrospective and introspective as research approached. The syntactic strategies by Chesterman is employ as tools of analysis. The result shows that from 25 data, there are 5 primary data which are taken using purposive sampling technique. There are 3 word ‘I’ and 2 word ‘You’, which all the data has the same translation principle and strategies.


2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi


2018 ◽  
Vol 4 (2) ◽  
pp. 442-469
Author(s):  
Tisa Windayani

Art 80 and Art 76C  of Law No. 35/2014 purports to protect children from domestic violence (including most importantly those committed by the mother of the child).  This article using empirical juridical purports to analyze what factors are influential in determining compliance.  Primary data is collected using purposive sampling technique and subsequently is analyzed qualitatively.  The main result of the research is that avoidance of penal sanction is not a significant role in determining legal compliance.  More significant or influential are factors such as the extent or level of understanding the rule’s purpose or values behind the existing rule (prohibiting domestic violence), the need to maintain good relationship with the child; identification of the mother with certain groups in society and personal values. 


2020 ◽  
Vol 5 (2) ◽  
pp. 213
Author(s):  
Tamimah Tamimah

Purpose: Madura is an island located in East Java which has a community with a high level of religiosity. Sumenep is one of the districts in Madura which has the largest population level among other districts in Madura. However, this is not in line with public compliance in paying zakat maal. Therefore, this study aims to find out whether religiosity, literacy, income, and tax obligation have an effect on community compliance to pay zakat maal.Design/Method/Approach: The data obtained in this study uses primary data obtained from people who pay taxes, using purposive sampling technique by determining people who have reached nisab, and for the analysis, it uses multiple regression.Findings: it shows that only religiosity and tax payment obligations which have an influence, while literacy and income do not have an effect on compliance to pay zakat maal. The implication of this research is as an evaluation for the local government to socialize the important role of the impact of zakat maal on the community, and to increase public understanding of the obligation to pay zakat maal.Originality/Novelty: Lots ofresearchesexamine the obligation to pay zakat fitrah but it is very rare to find research on zakat maal which is an obligation that must also be paid by someone who has assets that have reached Nisab (the minimum amount that a Muslim must have before being obliged to zakat).


2021 ◽  
Vol 10 (1) ◽  
pp. 15-22
Author(s):  
Ni’matul Lisana ◽  
Hasan Busri ◽  
Retno Purnama Irawati

The Qur'an, apart from being a basic guideline in religion, has long been a primary data source in various studies and studies because of the richness of scientific concepts contained in it. Istifhâm as one of the various sentences used as a medium of interaction in the Al-Qur'an. In this study, the researcher discusses the istifhâm in the 20th Al-Qur'an juz. This research is a qualitative research with a research library research design. The purpose of this study was to describe the types and functions of the interrogative words (istifhâm) contained in Al-Qur'an juz 20. The data was collected using purposive sampling technique. The research instruments were data cards and recapitulation sheets. The data analysis technique used the content analysis method. The results of this study indicate that the researchers found 32 data in the form of adawatul istifhâm, including hamzah, man, hal, maa, aina, kaifa, maadzaa, am, and ayyana consisting of 26 istifhâm majazi and 8 istifhâm haqiqi data which are divided into 9 functions and istifhâm goals.   Al Qur’an selain sebagai pedoman pokok dalam beragama sejak dahulu telah menjadi sumber data primer dalam berbagai penelitian dan studi karena kekayaan konsep keilmuan yang ada di dalamnya. Istifhâm sebagai salah satu ragam kalimat yang digunakan sebagai media interaksi dalam Al-Qur’an. Dalam penelitian ini peneliti membahas istifhâm pada Al-Qur’an juz ke 20. Penelitian ini merupakan penelitian kualitatif dengan desain penelitian library research. Tujuan penelitian ini adalah untuk mendeskripsikan jenis-jenis dan fungsi kata tanya (istifhâm) yang terdapat dalam Al-Qur’an juz 20. Pengumpulan data dilakukan menggunakan teknik sampling pertimbangan (purposive sampling). Instrumen penelitian berupa kartu data dan lembar rekapitulasi. Teknik analisis data menggunakan metode analisis isi. Hasil penelitian ini menunjukkan bahwa peneliti menemukan 32 data yang berupa adawatul istifhâm antara lain hamzah, man, hal, maa, aina, kaifa, maadzaa, am, dan ayyana yang terdiri atas 26 istifhâm majazi dan 8 data istifhâm haqiqi yang dibedakan menjadi 9 fungsi dan tujuan istifhâm.


Author(s):  
Ida Bagus Gde Indra Wedhana Purba ◽  
I Gusti Ayu Tirtayani

As time has developed, many e-commerce platforms exist in Indonesia, so that competition in maintaining consumer loyalty on an e-commerce website often occurs. This study aims to determine the effect of e-price and e-trust on e-loyalty and the role of e-trust in mediating it. The research method used is quantitative and using questionnaire. The population used in this study are consumers who have ever shopped online through the Indonesian online marketplace who are domiciled in the province of Bali. The sampling technique in this study was purposive sampling and accidental sampling and a sample of 120 respondents. The data analysis technique used is descriptive analysis and path analysis. The result of this research is that Shopee is e-commerce with the biggest enthusiasts in Bali. E-price and e-trust have a positive and significant effect on e-loyalty, and e-price has a positive and significant effect on e-trust, e-trust can mediate the effect of e-price on e-loyalty. This research is expected to be able to provide input to further researchers, e-commerce providers, sellers who sell in e-commerce, and customers. Providing reasonable prices, security in transactions, trust in online vendors, will certainly increase consumer loyalty, either by not moving to other e-commerce and recommending it to others.


2019 ◽  
Vol 4 (1) ◽  
pp. 24
Author(s):  
Ni Made Mery Yandani ◽  
I Gusti Ngurah Putra Suryanata

The Influence of Implementation of Good Corporate Governance Principles and Tri Hita Karana Value on Managerial Performance of Village Micro Credit (LPD) at Padangsambian. The current study aims to investigate the influence of transparency, accountability, responsibility, independence, fairness, and THK value on LPD financial performance. Saturated sampling technique were used in the current study, and number of sample used were 30. The data were collected using primary data through the method of survey. The current study used classic assumption test and multiple linear regression test as an analysis technique. Generally, it could be stated that if Good Corporate Governance (X1) and The Value of Tri Hita Karana (X2) increase by one unit (one score), it could has a positive influence towards the managerial performance (Y) of LPD Pakraman Padangsambian. This shows that if Good Corporate Governance (X1) and The value of Tri Hita Karana (X2) are increased, then the performance of individual managerial (Y) will increase. Otherwise, if Good Corporate Governance (X1) and the value of Tri Hita Karana (X2) decrease, there will be a decrease in managerial performance (Y). Keywords: Good corporate governance, Tri Hita Karana value, managerial performance


Author(s):  
Jasmine Yolanda ◽  
Farida Titik Kristanti

ABSTRACTCompanies need a system to prevent the emergence of financial distress to provide early warning if there are financial problems in the company. The research carried out aims to determine how much impact liquidity, leverage, independent commissioners, institutional ownership, managerial ownership, intellectual capital have on financial distress. The selected population is the companies included in the property, real estate, and building construction sector as well as the utility and transportation infrastructure sector for the 2009-2018 period. Purposive sampling technique is used in sampling by obtaining 56 samples. The analysis technique uses survival analysis with Cox Proportional Hazard model. Based on the results of data processing leverage and intellectual capital have a significant impact on financial distress.Keywords                   : Corporate Governance; Financial Distress; Financial Ratios; Intellectual Capital. ABSTRAK Perusahaan memerlukan sistem untuk mengantisipasi timbulnya financial distress guna memberikan peringatan dini apabila ada masalah keuangan pada perusahaan. Riset yang dilakukan tujuannya adalah mengetahui seberapa besar dampak likuiditas, leverage, komisaris independen, kepemilikan institusional, manajerial, intellectual capital terhadap financial distress. Populasi yang dipilih yakni perusahaan yang termasuk ke dalam bidang properti, real estate, dan konstruksi serta infrastruktur utilitas dan transportasi periode 2009-2018. Pengambilan sampelnya memakai teknik purposive sampling dan memperoleh 56 sampel. Teknik analisisnya memakai analisis survival dengan model Cox Proportional Hazard. Berdasarkan hasil pengolahan data leverage dan intellectual capital mempunyai dampak yang signifikan pada financial distress. Kata kunci      : corporate governance; financial distress; intellectual capital; kinerja keuangan


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