Peran E-commerce dalam Meningkatkan Resiliensi Bisnis diera Pandemi

Online business based on E-commerce has long been known since before the Covid-19 pandemic, as evidenced by 15.08% of business people have used digital platforms in developing their businesses. E-commerce is a public need that has increased drastically during the Covid-19 pandemic. E-commerce platform users increased by 38.3% as long as social policies were implemented. This study aims to analyze the role of E-commerce in maintaining business during an economic recession. The research method used is literature review. The results of the discussion show that the types of small businesses and MSMEs are sectors that are quite affected by Covid-19 . The business sector will not be able to survive a period of economic recession if it does not adapt to technological developments towards the online market. E-commerce is key in the creation of an online market, so that it can mediate interactions between producers or sellers and consumers. E-commerce can maintain a balance of production and consumption because trading activities are maintained over a long distance. This balance can encourage economic growth in a more positive direction. E-commerce is able to help business actors to maintain their business activities, as well as to help consumers maintain purchasing power to meet their needs.

Sejarah Perkembangan Akuntansi Syariah; Tinjauan Literatur Islam

This study aims to examine the development of Islamic accounting since the issuance of the letter al baqoroh 282 to the present practice of Islamic financial institutions. A qualitative approach with content analysis in Islamic literature is carried out to describe the historical portrait of Islamic accounting. the result is the development of accounting in the Islamic era along with the trade culture of the Arab nation, which is increasingly developing with the concept of accountability in Islam and increasingly has many variants according to the times. This research also proves that the current sharia accounting practices do not copy western accounting but have a scientific historical basis in practice in the golden age of Islam.

Analisis Pertumbuhan Ekonomi Provinsi Jambi 2012-2019

The development achievement of an economic activity can be measured by economic growth. Economic growth will improve if there are activities carried out by humans for the prosperity of the earth and their prosperity. An important factor for increasing economic growth is international trade, one of which is exports. Allah SWT has created in every region and country the advantages and disadvantages. The main factor that also has an influence on the economic development of a country / region is investment activities. Regarding investment in the Al Qur’an, it is clearly stated that investing is a way that is ordered by Allah SWT not to leave the weak generation. In this study, an analysis of the economic growth of the province of Jambi was conducted in 2012-2019. The method used is multiple linear regression analysis. Based on the results of using the R application, there is a significant influence between the export variable and the investment variable on the economic growth variable. The modeling results obtained are Y = 5848.0543 + 0.8886X1 + 0.7929X2. Every increase in exports of 1 billion and investment is considered constant, it will increase economic growth by 0.8886 billion. Every increase in investment of 1 billion and exports are considered constant, it will increase economic growth by 0.7929 billion. The coefficient of determination of 94.06 percent means that the diversity of economic growth variables can be explained by the export and the investment, the remaining 5.94% is explained by other variables not included in the regression model.

The Analysis of Factors Influencing Customer in Choosing Financial Service Product at Sharia Multifinance

In recent years consumer behaviour plays an important role on influencing customers' preferences to use a financing service. Contemporary consumers are becoming more selective in their choices, as they are more well-informed of a particular product or service. This research investigates the decision-making process which influence customers in choosing a financing service, by analysing the influence of religiosity, TPB (attitude towards behavior, subjective norm, perceived behavioral control), and product attribute that drives customers' intent in choosing financial services in sharia multifinance. To address this notion, we collected sample feedback from 160 respondents, who are active customers of Unit Usaha Syariah (UUS) multifinance ABC. The methododology used in this research is Structural Equation Modeling-Partial Least Square (SEM-PLS). The result shows that factors such as religiosity, attitude towards behavior, subjective norms and product attribute affect consumers' intention in purchasing a financing service. On the other hand, perceived behavioral control has no significant influence on consumers' decision-making. Therefore, it is imperative for those involved in the sharia multifinance industry to gain more insight in order to perceive market opportunities based on consumer behavior by developing suitable marketing strategies in order to capture their interest to opt for financing services in sharia multifinance. Keywords: Consumer behaviour, religiosity, TPB, attribute product, sharia multifinance

The Implementation of PSAK 109 on Infaq Shadaqah Funds in Zakat Institutions (Study in DMC Dompet Dhuafa)

This study aims to determine the application of infaq and alms accounting based on PSAK 109 which focuses on the presentation of financial reports on DMC organs as a network of Dompet Dhuafa amil zakat institutions in the field of disasters which mostly manages infak/sedekah funds in its operations. This research is a qualitative study of critical discourse analysis, which is a method by collecting, preparing, and analyzing data in the form of organizational financial reports so that later it can provide a clear picture of the application of infak and sedekah accounting based on PSAK 109 in the DMC organ. The data processing method uses interviews with related documents and is accompanied by one of the validity of the data, namely triangulation. The results showed errors in understanding and applying the recording method will affect the decision making strategy and goal orientation of the non-profit organization. The role of the leader is the key to success in disseminating it, as well as setting it in the form of an Operating Procedure System.

MODEL KONSUMSI PEDULI MASLAHAH IBU-IBU MILENIAL

Studi ini menggambarkan model konsumsi peduli maslahah oleh ibu-ibu milenial yang hobi dalam berbelanja online, tujuan dari penelitian ini adalah untuk mengetahui perkembangan hobi belanja online ibu-ibu milenial dan untuk merumuskan suatu model konsumsi peduli maslahah hobi belanja online ibu-ibu milenial. Berdasarkan tujuan penelitian di atas, maka jenis penelitian yang digunakan adalah jenis penelitian kualitatif dengan menggunakan pendekatan keilmuan. Teknik pengumpulan data yaitu wawancara dan adapun teknik analisis data dalam penelitian ini adalah reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa hobi belanja online ibu-ibu milenial sangat berkembang, mereka lebih memilih berbelanja online dalam memenuhi kebutuhannya, sehingga hobi berbelanja online menyebabkan tingkat konsumsinya akan bertambah. Model konsumsi peduli maslahah menggunakan pendekatan marginal maslahah sebuah metode yang digunakan dalam mengukur tingkat maslahah konsumen dalam mengkonsumsi barang dan jasa. Pada pendekatan ini, digunakan persamaan marginal maslahah (MM) seperti ini: M=F(1+βip) bahwa perubahan tingkat maslahah baik manfaat fisiknya maupun manfaat non-fisiknya, sebagai akibat berubahnya jumlah barang yang dikonsumsi.

PENGARUH DESTINATION IMAGE TERHADAP MOTIVASI BERKUNJUNG DAN KEPUASAN KONSUMEN

Penelitian ini bertujuan untuk menguji pengaruh Destination Image Terhadap Motivasi Berkunjung Dan Kepuasan Konsumen yang dilakukan pada Taman Rimba Provinsi Jambi. Metode yang digunakan dalam penelitian ini adalah Metode Deskriptif dengan Pendekatan Kuantitatif Adapun hasil dari analisisnya menerangkan bahwa secara langsung, variabel destination image memiliki pengaruh yang signifikan terhadap variable kepuasan konsumen dengan kontribusi sebesar 91,9%. Pengunjungan juga akan puas dengan adanya destination image yang dibarengi dengan layanan yang baik dan terintegrasi dengan image wisatawan. Hasilnya juga menunjukkan bahwa secara langsung, variabel destination image memiliki pengaruh yang signifikan terhadap variable motivasi berkunjung wisatawan dengan kontribusi sebesar 0,591. Variabel destination image pada hasil uji analisis jalur, secara langsung berpengaruh signifikan terhadap dua variable secara simultan dengan kontribusi sebesar 0, 651 atau dalam persentase sebesar 65,1%. Sedangkan selebihnya 35,9% dapat dijelaskan oleh variable lainnya. Hasil tersebut menunjukkan bahwa pengunjung memiliki penilaian positif mengenai Taman Rimba sebagai destinasi pariwisata dapat menumbuhkan motivasi berkunjung sehingga merasa konsumen merasa puas.

ANALYSIS OF SYARI'AH ACCOUNTING IN MURABAHAH FINANCING AT THE SYARI'AH MANDIRI BANK IN JAMBI BRANCH

This study intends to find out the murabahah financing procedure and analyze the murabahah financing accounting system implemented at the Jambi SyariahMandiri Bank Branch. In this study analyzing data with a qualitative descriptive approach, and collected by doing documentary studies, observations and interviews. This study concludes that the general procedure for submitting murabahah financing to Bank SyariahMandiri in four ways, the first is to propose a letter of intent to use murabahah financing products, the second is to analyze the ability to pay installments, goodwill and collateral, the third is approving proposals and fourth is to execute a murabahah contract. Meanwhile, the Islamic accounting system applied in Bank SyariahMandiri uses a sigma system which is useful for recording murabahah financing. An accounting system is a system that includes several forms, both in the form of journals, procedures, and tools used to process financial accounts. This analysis supports the murabahah accounting system in Islamic banking. Then, compare the records of financial transactions with PSAK 59

PERTUMBUHAN EKONOMI PROVINSI SUMATERA SELATAN TAHUN 2008-2017

Penelitian ini bertujuan untuk menganalisis pengaruh angkatan kerja, investasi, realisasi PMA, realisasi PMDN dan belanja pemerintah daerah terhadap Pertumbuhan Ekonomi Provinsi Sumatera Selatan selama kurun waktu 2008-2017. Penelitian ini menggunakan data runtut waktu tahun 2008-2017 dan menggunakan analisa regresi data time series dengan bantuan perangkat lunak Eviews 10.0. Temuan dari penelitian ini menunjukkan bahwa investasi (PMA dan PMDN) tidak berpengaruh signifikan terhadap pertumbuhan ekonomi Provinsi Sumatera Selatan, sedangkan Tenaga Kerja dan belanja pemerintah daerah secara keseluruhan memberi dampak positif terhadap Pertumbuhan Ekonomi Provinsi Sumatera Selatan. Sebagai upaya meningkatkan Pertumbuhan Ekonomi Provinsi Sumatera Selatan, maka diperlukan kebijakan yang mendorong minat berinvestasi di daerah dan pemerataan investasi khususnya wilayah-wilayah di kabupaten. Pengembangan usaha sebaiknya diarahkan pada kegiatan yang bersifat padat karya agar mampu menyerap tenaga kerja sebanyak mungkin. Pada akhirnya peran pemerintah daerah melalui pengeluaran pemerintah yang dapat merangsang peningkatan variabel investasi dan penyerapan angkatan kerja diharapkan mampu meningkatkan kegiatan ekonomi daerah guna tercapainya pertumbuhan ekonomi dan peningkatan pendapatan perkapita masyarakat.

DAMPAK WACANA PEMINDAHAN IBU KOTA NEGARA REPUBLIK INDONESIA TERHADAP DINAMIKA PEREKONOMIAN DI PALANGKA RAYA

Perpindahan Ibu Kota Negara Republik Indonesia adalah suatu keniscayaan. The Founder telah mencanangkan perpindahan tersebut sejak tahun 1957. Mayoritas masyarakat Kota Palangka Raya khususnya Kelurahan Habaring Hurung telah mengetahui sejak lama rencana perpindahan tersebut dengan ditandai berdirinya Monumen Tugu Soekarno di Jantung Kota Palangka Raya.Penelitian ini bertujuan untuk mengkaji dampak wacana perpindahan Ibu Kota Negara Republik Indonesia terhadap dinamika perekonomian di Kota Palangka Raya.Metode kuantitatif digunakan dalam kajian.Variabel-variabel untuk mengukur pertumbuhan ekonomi Produk Domestik Regional Bruto (PDRB), Indeks Pembangunan Manusia (IPM), Inflasi dan Investasi.Tools yang digunakan eviews 10.Interview terhadap 60 responden masyarakat Kelurahan Habaring Hurung menguatkan hasil olah data variabel-variabel independent dan dependent.Penemuan teori baru mengenai tata ruang didapat dalam penelitiani ini.Hasil dari kajian mendapatkan bahwa wacana perpindahan Ibu Kota Negara berdampak signifikan terhadap dinamika pertumbuhan perekonomian di Kota Palangka Raya.