Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
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Published By Institut Manajemen Koperasi Indonesia

2775-1457, 2685-2721

Author(s):  
Arman Maulana ◽  
Siti Rosmayati

Maqashid Sharia requires the protection of life on earth and the relevance of environmental sustainability to the protection of the earth and all life on earth on the principles of Maqashid Sharia. Qualitative research to collect data through semi-structured interviews with company environmental officials. The survey results show that the strategy implemented by UPT DAS Citarik, Cicalengka District has succeeded in reducing environmental waste pollution into rivers and improving river water quality, which is an important step in protecting the environment and complying with the principles of Islamic teachings.



Author(s):  
Ginan Wibawa ◽  
Rizzal Muttaqin ◽  
Fitriana Dewi Sumaryana

The purpose of this study was to analyze the effect of human capital on economic growth in Bandung Regency. This research uses a quantitative approach with multiple linear regression analysis. The data used are secondary data from BPS for the period 2010-2019. Human capital is represented by education by measuring the average length of schooling and health by measuring life expectancy, while economic growth uses per capita GRDP. The results of the analysis with a significance level of 5% indicate that education and health have a positive and significant influence on economic growth in Bandung Regency. It shows the valuable role of human capital as one of the central sources to encourage regional economic development. Economic growth, that main focus is on human development, is following Islamic economic growth principles. So that economic development must be oriented to improving human dignity as a whole.



Author(s):  
Alya Khairunnisa ◽  
Joni Joni

Pawn included on one of the product financing in islamic banking. Bank BJB Syariah KCP Ciamis there is a product financing Gold Partner iB Maslahah. As known whether the mechanism of the contract that exists on the financing product Gold Partner iB Maslahah is in accordance with theory and existing regulations or not. The formulation of this research problem was how the mechanism akad rahn, qardh and finance on finance products Gold Partner iB Maslahah which is run by BJB Syariah KCP Ciamis. The method used in this research is descriptive method with qualitative approach. This study also uses two data sources, namely primary and secondary sources. The technique of data collection is done by observation, interview, and documentation. Data analysis techniques used are data reduction, data presentation, and clonclusioan drawing/verification. Based on the research results obtained the conclusion that the mechanism of akad rahn, qardh, and finance in the financing Gold Partner iB Maslahah that the mechanism of each contract already well underway, with a wide Gold Partner iB Maslahah itself can facilitate customers who wish to borrow money quickly and it takes time. In the process of redemption of any bank to do it carefully and in accordance with the operational standards that exist. The Bank does not give excess or deficiency in the funds of the loan given to the customer.



Author(s):  
Agustini Solihatin ◽  
Rima Elya Dasuki ◽  
Nanang Sobarna

Collection of zakat, infaq and social funds is one of the social functions that exist in sharia cooperatives. Efforts that can be made to implement social functions in sharia cooperatives must of course have a good collection, so that they are distributed in accordance with what is prescribed by Islam and all people in need can feel the maximum benefits from sharia cooperatives. In addition, the surrounding community can entrust or set aside some of their more opinion for zakat, infaq and social funds which will be redistributed by sharia cooperatives to people who are entitled to receive them with full trust. With that, the purpose of this study is to find out the description of the collection strategy and the opportunities and challenges in collecting zakat, infaq, and social funds in KBMT Dana Akhirat Arjasari Banjaran Bandung. The research method used is a case study with descriptive data analysis with a qualitative approach which can be obtained through informants and documents with data collection techniques through observation, interviews, and literature studies to be able to describe the collection and opportunities as well as challenges in collecting zakat, infaq and social funds. The results of the research on the analysis of strategies for collecting zakat, infaq and social funds that were carried out were in accordance with Islamic law but still optimized from internal parties and still did not have a special division of baitul maal in the management of zakat, infaq and social funds. Furthermore, in facing challenges in collecting zakat, infaq and social funds, the BMT Dana Akhirat Arjasari Cooperative must maximize its opportunities and strengths, such as having many members with various professions, establishing good relations with village officials, mosque and pesantren administrators, the amount of funds Zakat, infaq and social funds are quite large every year, there are educational scholarships for children of members who excel, establish good relations with DISKOP and UKM Kab. Bandung by DEKOPINDA.



Author(s):  
Gina Saila Sofiah ◽  
Yadi Janwari ◽  
Widiawati Widiawati ◽  
Vemy Suci Asih

The company's performance is based on how much profit it generates. The profit generated by the company can not be separated from operational costs and taxes that must be spent. Therefore, operating costs and income tax are considered as expenses in the company that can reduce net profit. This study aims to find out the effect of Total Operating Expenses and Income Tax Expense on Net Income For The Year of PT. Indocement Tunggal Prakasa Tbk. The method used is descriptive method with quantitative approach using statistical method to test hypotheses. The results showed that Total Operating Expenses partially negatively had no significant effect on Net Income For The Year, with a contribution of 13.4%. Income Tax Expense partially positively had a significant effect on Net Income For The Year, with a contribution of 72.7%. Total Operating Expenses and Income Tax Expense simultaneously had a significant effect on Net Income For The Year, with a contribution of 72.7% .



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