Analisis Pengaruh Aglomerasi Industri Terhadap Pertumbuhan Ekonomi dalam Pelaksanaannya di Beberapa Wilayah Indonesia

In general, economic development in some regions in Indonesia has been increased, we can observe that from several things: The rate of population and product growth per capita, increased productivity, a high rate of structural change, urbanization, and the occurrence of a growing flow of capital goods. However, not all of the numbers of economic increases occur evenly in each region, there are still many regions in Indonesia that have not met the criteria as areas with good economic development, one of the causes is about the concentration of economic activity only in one area, these activities invent a phenomenon that called agglomeration industry. This study aims to identify the phenomenon of Industrial Agglomeration and its implementation and its effects on the economy that occurs in several regions in Indonesia, besides this research will also look at the advantages and disadvantages of Industrial Agglomeration it self, where this can be used as a sign of economic development in Indonesia. an area or not. The objectives of this research are: (1). The creation of industrial downstreaming, (2). Facilitating technology transfer from the Upstream Industry, and (3). Carry out periodic Industrial Agglomeration assessments.

WHAT DRIVES PEOPLE'S INTEREST IN SHARIA INSURANCE? EVIDENCE FROM PALANGKA RAYA

This studi aims to analyze factors affecting people become member of sharia insurance in Palangka Raya, Central Borneo, Indonesia. This research approach uses a quantitative approach. The variables used in this study, product, price, promotion, lifestyle and economic conditions. The method used in data collection using purposive sampling method, by distributing online questionnaires. The number of samples in this study were 42 respondents. The analytical tool used to determine the public's interest in participating in Prudential sharia insurance in Palangka Raya City is to use SPSS 23. The results of this study indicate that there is a significant positive effect on promotion and lifestyle variables on interest in Prudential sharia insurance, this is evidenced by the F test, which shows a significance level of 0.000. This is because the magnitude of the significance level of the F test from the F count value of 16,215 with the F table value of 2.5, this indicates that the F count value is greater than the F table value (16, 215 > 2.5). In this study, the magnitude of the influence of the Adjusted R Square of the promotion and lifestyle variables is 0,650 or 65% which affecting become sharia insurance participant in Palangka Raya. Meanwhile, based on the results of the T test, it shows that the variables of product, price and economic conditions are not significant. This is because the Palangka Raya is not as big as the cities in the capital, so people who use the services of Sharia Insurance are still not priority for the people of Palangka Raya. This study contributes empirically to the describe sharia insurance in Palangka Raya. In addition, the existing sharia insurance in the Palangka Raya should be re-socialized so that people are more familiar and using sharia insurance services compared to using conventional insurance. Islamic insurance uses the concept of protecting each other. This concept is different from conventional insurance, where participants pay premiums to insurance companies.

COMPARISON OF SHARIA AUDITING AND SHARIA ACCOUNTING IN THE ERA OF INDUSTRIAL REVOLUTION 4.0

This research is based on the neglect and lack of socialization of sharia auditing and sharia accounting in an era that is all digital like today. The purpose of this research is to determine the extent of the urgency of sharia auditing and accounting if it is applied in Indonesia, especially in the era of disruption like today, where the current era of disruption has created a separate challenge from the existence of sharia audits and operations which continue to experience developments in the scope of the sharia economy. especially in Indonesia. The research method used in scientific research is literature review by reviewing literature (books and journals and other articles) that support the themes to be discussed (sharia auditing and accounting). The nature of this research is descriptive-analytic using qualitative data analysis. This study resulted in the finding that the urgency of sharia auditing is needed, especially in Islamic banks or non-bank institutions such as LKS (Islamic financial institutions) in Indonesia. Sharia accounting is needed in order to increase the branding value of a company from the accounting system used to ensure the superiority of a bank or Islamic financial institution in Indonesia, especially in the era of disruption (industrial era 4.0) as it is today.

THE MU’ALAMAH DROPSHIPPING SYSTEM: ISLAMIC ECONOMIC PERSPECTIVE

This research aims to explain the mu’alamah dropshipping system from an Islamic economic perspective. This study uses a literature or library research method which is sourced from authoritative data and sources, such as books and journals that are still relevant to the focus and discussion of this research. The results of the study concluded that allowing transactions that continue to develop in progress in the economy as long as they do not violate and do not contradict Islamic principles, dropshipping transactions which have now become a custom in society are allowed as long as the perpetrator understands the procedures for transactions, because the system is vulnerable and leads to the cancellation of a contract, namely selling goods that do not belong to him, and the development of technology greatly influenced the development of legal edicts that urged them to be issued. However, on many sides, with the legal norms that have been summarized by previous scholars by looking at the equality of legal ‘illat, it can be found that fast and precise legal answers can be found to determine the law in every legal event for which there is no clear legal provision in al- Qur'an and as-Sunnah.

ANALISIS PENGARUH PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG DAN PERPUTARAN ASET TETAP TERHADAP RASIO LANCAR Pada PT.Unilever Indonesia Tbk. Tahun 2013 – 2020

This study analyzes the effect of inventory turnover, receivables turnover, and fixed asset turnover on the current ratio at PT Unilever Indonesia at PT Unilever, Tbk in 2013-2020. This study uses quantitative research methods using data from the 2013-2020 quarterly financial statements. The results showed that the Inventory Turnover variable had a partially insignificant effect on the Current Ratio, the Accounts Receivable Turnover Variable had a partially significant effect on the Current Ratio, the Fixed Asset Turnover Variable had a partially insignificant effect on the Current Ratio. While the Inventory Turnover Variable, Variable Accounts Receivable Turnover, and Fixed Assets Turnover Variable together have no effect on the Current Ratio. This result is different from research by Nurjannah (2015) which shows that there is a significant positive effect between accounts receivable turnover, inventory turnover and cash turnover on the liquidity ratio partially or simultaneously. Keyword : Inventory Turnover, Receivables Turnover, Fixed Asset Turnover, Current Ratio

RELEVANSI PEMIKIRAN PROFESOR IMAM SUPRAYOGO DENGAN PERKEMBANGAN EKONOMI SYARIAH DI INDONESIA

Profesor Imam Suprayogo memiliki sebuah konsep pemikiran mengenai integrasi Islam dan sains dalam bidang pendidikan yang memiliki tujuan untuk melahirkan generasi yang memiliki kecerdasan baik kecerdasan emosional, intelektual maupun spiritual. Konsep pemikiran tersebut lebih dikenal dengan sebutan Tarbiyah Ulul Al-albab. Penelitian ini merupakan penelitian kualitatif deskriptif. Penelitian ini memiliki tujuan untuk menganalisis relevansi pemikiran Imam Suprayogo dalam mendukung perkembangan ekonomi syariah di Indonesia. Hasil penelitian ini menunjukan bahwa pemikiran Imam suprayogo memiliki relevenasi terhadap perkembangan ekonomi syariah di Indonesia, dimana konsep integrasi antara Islam dan sains yang diusung beliau pada dasarnya menekankan terciptanya sumber daya manusia yang ideal menurut Islam.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA UMKM DI WILAYAH PURWOKERTO KABUPATEN BANYUMAS

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pendanaan, kompetensi SDM, orientasi kewirausahaan dan literasi keuangan terhadap kinerja UMKM. Jumlah responden yang diperoleh dalam penelitian ini adalah 100 pelaku UMKM yang terbagi dari empat kecamatan di Wilayah Purwokerto. Metode pengambilan sampel yang digunakan adalah sampel berstrata tidak proporsional. Berdasarkan hasil penelitian dan analisis data menggunakan model regresi linier berganda menunjukkan bahwa: (1) pendanaan berpengaruh signifikan terhadap kinerja UMKM, (2) kompetensi SDM berpengaruh signifikan terhadap kinerja UMKM, (3) orientasi kewirausahaan berpengaruh signifikan terhadap kinerja UMKM, (4) literasi keuangan tidak berpengaruh terhadap kinerja UMKM. Implikasi dari hasilnya adalah para pelaku UMKM di Wilayah Purwokerto harus memperhatikan faktor-faktor yang berkaitan dengan kinerja UMKM, diantaranya: menambahkan pendanaan untuk bisnis mereka, memahami tentang produk yang dihasilkan, memiliki kemampuan dan keahlian dalam kegiatan produksinya. Pelaku UMKM juga harus memperhatikan setiap peluang yang ada dan berani mengambil risiko untuk mencoba ide-ide kreatif mereka.

MANAJEMEN RISIKO GADAI EMAS PADA PT.PEGADAIAN SYARIAH JAYAPURA

The background of this research is the high level of public interest in product of sharia gold pawn so that the risk management is the main focus to be carried out. The most common risk is the risk of loans, especially gold pawn loans. The risk of goal pawn loans becomes the main focus on the Islamic Pawnshop. This is based on the limitations of employees of PT. Pegadaian Syariah Jayapura, especially UPS Heram, in screening data for funding applications. These limitations lead to several stages of loans that are not intentionally or deliberately by passed to accelerate the loans process. This research used qualitative approach with the case study method. It used primary and supporting data. The information from primary data sources in qualitative research can generally be explored through observation and interview techniques. This research shows that PT. Jayapura Syariah Pegadaian (UPS) Heram in managing gold pawning risk can be from the risk management process, namely risk identification, risk measurement, and risk management. The mitigation of gold pawn transactions include the risk mitigation of the accuracy of the gold assessment, the risk mitigation of a decline in the price of gold, the risk mitigation of storing gold. The minimizing of the risks that might occur use monitoring, guidance and supervision of internal risks.

THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY, AND SERVICE QUALITY TOWARD LOYALTY OF ZAKAT PAYERS

Zakat can become a significant source of state revenue. This can be realized if the people of Islam in Indonesia obedient in paying the zakat. Besides, the zakat institution in charge of managing the zakat must be honest, transparent and accountable in managing the zakat so that can increase the confidence of zakat payers (muzakki). But in reality, until this time there are still found a lack of potential for the payment of zakat in Indonesia. There are several factors that lead to loyalty of zakat payers that will increase zakat collection, such as accountability, transparency, and service quality applied by zakat management organization.This study aims to examine the effect of accountability, transparency, and service quality toward loyalty of zakat payers. This research is a quantitative study with primary data from questionnaires distributed to zakat payers of zakat management organization in Purwokerto. Sampling technique uses a convenience sampling method. There are 100 respondents that fulfilled questionnaires. Data analysis technique used is multiple regression analysis. The results of this study indicate that accountability, transparency, and service quality have a significant and positive effect toward loyalty of zakat payers.

PERILAKU KONSUMEN MUSLIM DI INDONESIA TERHADAP IBADAH UMROH: ANTARA ‘UBUDIYAH DAN GAYA HIDUP

Ibadah umrah merupakan salah satu ibadah di dalam Islam yang memiliki dua dimensi, yaitu dimensi duniawi dan dimensi akhirat. Penelitian ini mencoba untuk mengeksplor pola konsumsi masyarakat muslim dalam membelanjakan hartanya untuk memenuhi kebutuhan hidupnya, salah satunya ibadah umrah. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan kajian literatur terdahulu yang relevan, disesuaikan dengan fakta di lapangan dan kemudian disusun secara ilmiah dan dilanjutkan pada pembahasan. Hasil penelitian ini menunjukkan ibadah umrah memiliki dua dimensi, yaitu dimensiduniawi berupa gaya hidup dan dimensi akhirat yaitu ibadah. pola konsumsi masyarakat muslim dalam membelanjakan hartanya untuk ibadah umrah sejalan dengan pemenuhan kebutuhan dharuriyyat, hajiyyat, dan tahsiniyyat. Meskipun dalam kategori ibadah, umrah masih lekat dengan bisnis dan gaya hidup yang tidak mungkin dipisahkan antara keduanya.