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Zaenal Arifin, Muhamad Rizky Rizaldy
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1493-1510; https://doi.org/10.47467/reslaj.v4i6.1159

Abstract:
This study aims to determine the effect of Islamic capital market literacy, financial behavior, and income on the interest in investing in the Islamic capital market among generation Z. The research type and method used is quantitative research. The data used is primary data collected using an online questionnaire containing questions related to the variables, spread among Gunadarma University students as respondents. This study uses multiple linear regression analysis with a non-probability sampling technique assisted by statistical tools SPSS version 25. The results of this study indicate that partially Islamic capital market literacy variables (X1) and financial behavior (X2) have a significant effect on interest in investing in Islamic capital market. However, income (X3) has no partial effect on interest in investing. Meanwhile, simultaneously, the variables of Islamic capital market literacy, financial behavior, and income have an influence on interest in investing in the Islamic capital market. The results of this study emphasize the importance of increasing financial literacy to increase the involvement of Generation Z in the Islamic financial system, by intensifying socialization and education programs, in this case on the Islamic capital market.
Nia Fitriya Dewi, You She Melly Anne Darasta
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1605-1610; https://doi.org/10.47467/reslaj.v4i6.1176

Abstract:
Yogyakarta International Airport launched a new program, namely Discover YIA. Discover YIA is the first airport educational tourism program in Indonesia, therefore a visitor behavior survey is needed to determine visitor responses to the quality of services provided. The purpose of the study was to identify services and analyze the level of visitor satisfaction with the Discover YIA program at Yogyakarta International Airport. This study used quantitative methods. Quantitative methods are research that intersects with statistical data, therefore quantitative research can be generalized (Sugiyono, 2017). The results of testing the HO hypothesis are rejected and HA are accepted, there is a significant influence between the Discover YIA program variables on visitor satisfaction at Yogyakarta International Airport . The results of the simple linear regression test were 0.673 and the significant probability value was 0.000 0.05. The magnitude of the influence of the Discover YIA program on visitor satisfaction at Yogyakarta International Airport is 64.3%. It is recommended for the Discover YIA program to pay attention to and improve the quality of visitor services, based on this research, it shows that providing satisfactory service greatly influences visitor satisfaction of the Discover YIA program at Yogyakarta International Airport. Further researchers are advised to add insight and develop further research as a means of information for further research. This is so that it can be used as a comparison for this research.Kata kunci: Discover, Satisfaction, YIA
Silviyanisyah Silviyanisyah, Febriansyah Ignas Pradana
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1536-1549; https://doi.org/10.47467/reslaj.v4i6.1166

Abstract:
During the COVID-19 pandemic period the airport must always be sterile to prevent the spread of the virus. Every passenger must expect a clean airport and comply with existing protocols in the area, region and country to be addressed. A clean airport provides a sense of comfort for passengers. Garuda airlines must still provide good service so that passengers can feel the service provided to the maximum and produce satisfaction for the passengers themselves. This research aims to analyze passenger satisfaction with the quality of Garuda Indonesia airline service at Juanda International Airport and to find out the attributes of service quality that Garuda Indonesia can develop at Juanda International Airport. Surabaya                The study used quantitative methods, with Garuda Indonesia passengers at Juanda International Airport as the subject of the study. The number of research as many as 100 respondents was determined by the formula slovin. From the research that has been done, the following results are obtained: 1) With the calculation of servqual where there are 22 indicators of service quality, where there are only 4 indicators with negative gap values, which means the quality on the service indicator is not in accordance with what the customer expects, while for 18 indicators with positive gap values have been in accordance with what customers expect or expect. 2) Based on the results of the Importance Performance Analysis (IPA) method, the attributes whose service quality can be developed by Garuda Indonesia are attributes that are in quadrant A, because the attributes on quadrant A are considered very important by customers but the quality of service provided is not appropriate. Keywords: Quality of Service, Passenger Satisfaction, Garuda Indonesia, Juanda International Airport  Di Masa Pandemi COVID-19 ini bandar udara harus selalu steril untuk mencegah tersebar nya virus tersebut. Setiap penumpang pasti mengharapkan Bandar Udara yang bersih dan mematuhi protokol yang ada di daerah, wilayah maupun negara yang ingin dituju. Bandar Udara yang bersih memberikan rasa nyaman bagi penumpang. Maskapai garuda harus tetap memberikan pelayanan yang baik sehingga penumpang dapat merasakan pelayanan yang diberikan secara maksimal dan membuahkan kepuasaan bagi penumpang itu sendiri. Penelitian ini bertujuan untuk menganalisis kepuasan penumpang terhadap kualitas pelayanan maskapai Garuda Indonesia di Bandar Udara Internasional Juanda dan untuk mengetahui atribut-atribut kualitas pelayanan yang dapat di kembangkan maskapai Garuda Indonesia di Bandar Udara Internasional Juanda, Surabaya Penelitian ini memakai metode kuantitatif, dengan penumpang Garuda Indonesia di Bandar Udara Internasional Juanda sebagai subjek penelitian. Jumlah sempel penelitian sebanyak 100 responden yang ditentukan dengan rumus slovin. Dari penelitian yang telah dilakukan, didapatkan hasil sebagai berikut: 1) Dengan perhitungan servqual dimana terdapat 22 indikator kualitas pelayanan, dimana hanya terdapat 4 indikator dengan nilai gap negatif, yang berarti kualitas pada indikator pelayanan tersebut tidak sesuai dengan yang pelanggan harapkan, sedangkan untuk 18 indikator dengan nilai gap positif telah sesuai dengan apa yang pelanggan harapkan atau ekspektasikan. 2) Berdasarkan hasil metode Importance Performance Analysis (IPA) atribut yang kualitas pelayanannya dapat dikembangakan oleh maskapai Garuda Indonesia adalah atribut yang berada pada kuadran A, dikarenakan atribut pada kuadran A dianggap sangat penting oleh pelanggan tetapi kualitas pelayanan yang diberikan tidak sesuai. Kata Kunci : Kualitas Pelayanan, Kepuasan Penumpang, Garuda Indonesia, Bandara Internasional Juanda
Auly Utari, Elisabeth Endang Prokosawati
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1611-1617; https://doi.org/10.47467/reslaj.v4i6.1177

Abstract:
The impact of the Covid-19 pandemic has greatly affected all operating systems. One of the airlines from the Lion Air Group (Wings Air) decided to temporarily suspend flight operations after many of their prospective passengers canceled their flights due to travel document reasons. This study aims to determine the impact of the Covid-19 pandemic on the decline in the number of Wings Air flights and to find out the marketing strategies carried out by the Wings Air airline during the Covid 19 pandemic. This research uses qualitative methods with descriptive qualitative research. This study takes data on documentation, observations, and interviews conducted with the Wings Air Manager, Ground Handling Wings Air, and Wings Air Staff. The data analysis technique uses data organizing, data management, data verification and interpretation, and conclusion drawing. This research was conducted at Douwaturure Nabire Airport, Papua.The results of the research conducted by researchers, that the number of Wings air flights at Douwaturure Nabire Airport decreased by 90% from 4-5 flights per day to 1-2 flights per day. As for the marketing strategy carried out by Wings Air during the pandemic, the airline carried out a strategy by informing it through the Via wa Group, or using Traveloka and agents in nabire. Keywords : Number of Flights, Marketing Strategy, Douwaturure Nabire Airport
Rofaul Khoiril Anwar, Gendut Sukarno
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1511-1516; https://doi.org/10.47467/reslaj.v4i6.1160

Abstract:
This study aims to understand the effect of entrepreneurial orientation on organizational performance and the effect of social capital in moderating entrepreneurial orientation on organizational performance. The location of this research and sampling was carried out in Kedensari Village, Sidoarjo. This study uses data on the distribution of questionnaires as a population and data based on the DISKOPUMKM website in Sidoarjo Regency. This research uses SmartPLS. The results of this study indicate that there is a significant influence on entrepreneurial orientation on organizational performance and the effect of social capital in moderating entrepreneurial orientation on organizational performance.Keywords: Entrepreneurship Orientation, Social Capital, and Organizational Performance
Anisa Ul Aliah, Nanik Riananditasari
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1423-1428; https://doi.org/10.47467/reslaj.v4i6.1141

Abstract:
Transactions in shopping are things that cannot be separated from the community in order to carry out life. Judging from the transaction process carried out in the era before digitization, it required consumers to come to see the seller in order to get the goods or services they needed and wanted. With digitalization happening on a large scale in the community, it can facilitate the transaction process for consumers. There are many factors that can have an impact as a result of this extraordinary change, these factors include cognitive, cultural, social and personality factors of a person. This study is intended to find out changes in attitudes in individuals due to online flight ticket transactions on the tiket.com website. The quantitative approach acts as the method used in this study with the support of a simple regression analysis step. The sample used in this study was 100 samples. The conclusion of this study shows that the number of individual attitudes has a relevant impact on the choice to make transactions to buy airline tickets online on the tiket.com website. Thus it can be proven from the value in a simple linear regression analysis worth, Y = 2.762 + 0.306X. This value shows that consumer attitudes have a good impact on the choice to buy, which is worth 59%.
Sindi Kurnia Sari, Sonja Andarini
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1411-1422; https://doi.org/10.47467/reslaj.v4i6.1139

Abstract:
Currently, business development has led to the digital economy or online market due to changes in people's shopping styles, which have begun to shift from offline shopping to online shopping. This is an opportunity for business actors to market their products through digital media such as e-commerce. E-commerce facilitates communication between sellers and buyers, facilitates marketing and product promotion activities by sellers, facilitates the sale and purchase transaction process, facilitates payments made by consumers because it can be done online. This study was shown to analyze the effect of service quality on Tokopedia consumer satisfaction in Surabaya. The variables used in this study are service quality which consists of efficiency, system availability (reliability), fulfillment, confidentiality (privacy), responsiveness (responsiveness), compensation (compensation), contact (contact). And the variable of consumer satisfaction which consists of the suitability of expectations, loyalty, interest in visiting again and willingness to recommend. This study uses a survey method by distributing online questionnaires to 100 Tokopedia users in Surabaya. Based on the data analysis, it can be concluded that service quality has a positive and significant effect on Tokopedia consumer satisfaction in Surabaya. 
Saifuddin Saifuddin, Alvan Fathony, Mohammad Habibullah
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1721-1734; https://doi.org/10.47467/reslaj.v4i6.1444

Abstract:
The digital economy has changed the global economy with the existence of electronic money which is currently a very popular average payment that is used by all circles, especially among Islamic boarding schools. Nurul Jadid Islamic Boarding School is one of the boarding schools that implements electronic money (e-money) as a medium of payment, although in its use there are still many obstacles and risks. This study wants to know and analyze what are the risks involved in the use of electronic money and how to overcome them. The method used in this research is descriptive qualitative with a phenomenological approach and data collection. The results of this research conclude that the use of electronic money makes it easier for students to make transactions even though there are still risks and obstacles in their use, in this case the Islamic boarding school tries to overcome this problem, the aim is to improve services to students.
Abdurrahman Abdurrahman
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1400-1410; https://doi.org/10.47467/reslaj.v4i6.1137

Abstract:
The Effect of Officer Performance and Waiting Room Service Facilities on Passenger Satisfaction at Sultan Muhammad Salahuddin Airport, Bima. Author : Abdurrahman. The progress of science and innovation is currently getting faster and changing. This is very much felt in the field of aviation, both local airlines and logging around the world. The need for a destination is also felt by passengers to choose transportation services including air transportation that is able to carry their journey to reach the passenger's destination quickly, safely and fairly according to their financial needs. To see if the performance of officers and service facilities has a synchronous impact on passenger satisfaction at Sultan Muhammad Salahuddin airport, Bima. This study uses quantitative testing with an overview of the selected strategy as important information using a questionnaire. The population that will be used in this study are passengers who use waiting room facilities at Sultan Muhammad Salahuddin airport, Bima. on a sample of 60 respondents. The data analysis technique used the help of IMB SPSS statistics21.The results showed a significance value of 0.000 <0.05. This shows that there is a positive influence on the performance of officers and waiting room service facilities on customer satisfaction at Sultan Muhammad Salahuddin airport, Bima. Based on the Officer Performance variable (X1), the t-count is 4.817, the service facility variable (X2) is 5.311 t-count is obtained which is considered significant 0.000 <0.05 so H1 or H2 is accepted, meaning that the Officer Performance variable (X1) and service facilities ( X2) waiting room has an effect on passenger satisfaction (Y). From the results of this review, it is known that the calculated F value is 54,025 with a total significance of 0.000 <0.05. So it can be concluded that the variables of Officer Performance (X1) and Service Facilities (X2) waiting room significantly have a positive and significant influence on Passenger Satisfaction (Y) at Sultan Muhammad Salahuddin Airport Bima.  KEYWORDS : Kinerja, Fasilitas Pelayanan, Kepuasan penumpang Pengaruh Kinerja Petugas dan Fasilitas Pelayanan Ruang Tunggu Terhadap Kepuasan Penumpang di Bandar Udara Sultan Muhammad Salahuddin Bima. Penulis : Abdurrahman. Kemajuan ilmu pengetahuan dan inovasi saat ini semakin cepat dan berubah. Hal ini sangat terasa di bidang penerbangan, baik penerbangan lokal maupun penebangan di seluruh dunia. Kebutuhan dengan suatu tujuan juga dirasakan oleh penumpang untuk memilih jasa transportasi termasuk transportasi udara yang mampu membawa perjalanan mereka untuk mencapai pada tujuan penumpang dengan cepat, aman dan wajar sesuai dengan kebutuhan keuangan mereka. Untuk melihat apakah Kinerja Petugas dan Fasilitas Pelayanan memiliki dampak yang sinkron terhadap kepuasan penumpang di bandar udara Sultan Muhammad Salahuddin Bima. Penelitian ini menggunakan pengujian kuantitatif dengan gambaran strategi yang dipilih sebagai informasi penting dengan menggunakan kuesioner. Populasi yang akan digunakan dalam penelitian ini yaitu penumpang yang memakai fasilitas ruang tunggu di bandar udara Sultan Muhammad Salahuddin Bima. pada sampel yang berjumlah sebesar 60 responden. Teknik analisis data menggunakan bantuan imb SPSS statistics21. Hasil penelitian menunjukkan nilai signifikansi sebesar 0,000<0,05. Hal ini menunjukkan bahwa terdapat pengaruh positif Kinerja Petugas dan fasilitas pelayanan ruang tunggu terhadap kepuasan konsumen di bandar udara Sultan Muhammad Salahuddin Bima. Berdasarkan dengan variabel Kinerja Petugas (X1) diperoleh t hitung sebesar 4,817, variabel fasilitas pelayanan (X2) diperoleh t hitung sebanyak 5.311 dinilai signifikan 0,000 < 0,05 jadi H1 atau H2 diterima, artinya pada variabel Kinerja Petugas (X1) dan fasilitas pelayanan (X2) ruang tunggu berpengaruh terhadap Kepuasan penumpang (Y). Dari hasil review ini diketahui jika nilai F hitung dengan ditentukan yaitu 54.025 dengan jumla signifikansi sebesar 0,000<0,05. jadi dapat disimpulkan bahwa variabel Kinerja Petugas (X1) dan Fasilitas Pelayanan (X2) ruang tunggu secara nyata mempunyai pengaruh yang positif dan signifikansi terhadap Kepuasan Penumpang (Y) di Bandara Sultan Muhammad Salahuddin Bima. KATA KUNCI : Kinerja, Fasilitas Pelayanan, Kepuasan penumpang
Habibatur Rizkiyah, Moh Syaiful Su'Ib
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1735-1746; https://doi.org/10.47467/reslaj.v4i6.1452

Abstract:
The abundance of marine catches with low selling prices is the cause of the decline in people's income levels. The entrepreneurial community based on social entrepreneurship is one of the solutions in solving the social and economic problems of the community. This study aims to find out about the development carried out in the entrepreneurial community based on social entrepreneurship through the Greenthink program. Data collection techniques were carried out through observation, interviews and documentation, the research was analyzed through a descriptive qualitative approach. The results of this study indicate that the process of developing an entrepreneurial community based on social entrepreneurship through the greenthink program is carried out through several stages of assistance starting from product manufacturing training, product packaging and product marketing accompanied by continuous improvements as upgrading in running a business and to create a fish processing center in Indonesia. Probolinggo Regency. The development carried out through the greenthink program has succeeded in making the entrepreneurial community of the Karanganom assisted group experience a fairly good development in terms of the quality of human resources and the business they run.
Noansa Pramelia, Teguh Erawati
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1429-1444; https://doi.org/10.47467/reslaj.v4i6.1144

Abstract:
The purpose of this study was to determine the effect of e-commerce,  innovation, and pricing on MSME income during the COVID-19 pandemic. The population of this research is MSME actors in Kulon Progo Regency. The method in this research is descriptive quantitative method. The sampling technique used was convenience sampling with a total of 101 respondents. Data was collected by distributing questionnaires in the form of a google form link. The data analysis technique used is multiple linear regression model. Based on the results of hypothesis testing in this study partially shows that the e-commerce variable has an effect on income. The innovation variable has an effect on income. The pricing variable has an effect on income. The results of the simultaneous test show that the calculated F value > F table is equal to (35.641 > 2.69) and a significance level (0.000 < 0.10) so it can be concluded that the variables of e-commerce, innovation, and pricing simultaneously have a positive and significant effect on revenue. SMEs. Judging from the results of the coefficient of determination R^2, 51% of MSME income is influenced by e-commerce, innovation, and pricing variables, while the remaining 49% is influenced by other factors not involved in this study..
Elang Panca
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1618-1633; https://doi.org/10.47467/reslaj.v4i6.1183

Abstract:
Customer satisfaction is one of the targets that must be met by a company, especially a company engaged in services, how to get satisfaction customer is to improve the quality of service. This study aims to determine passenger satisfaction with the service quality of the Garuda Indonesia airline and the service quality attributes that can be developed by the Garuda Indonesia airline at Yogyakarta International Airport. This study uses a quantitative research design with a sample of Garuda Indonesia airline passengers. The data source sample was selected using purposive sampling which is included in non-probability sampling. The researcher used a questionnaire for the research instrument and required a sample of 100 respondents. The results of data collection will be processed using SPSS to obtain results. The results showed that, Garuda Indonesia airline passengers at Yogyakarta International Airport were satisfied with the quality of service provided by the airline, but there were still gaps based on the results of the gap analysis in the service quality of Garuda Indonesia Airlines at Yogyakarta International Airport was negative ( -), i.e. -0, 11, it shows that the services provided by Garuda Indonesia Airlines at Yogyakarta International Airport have not fully met customer expectations, the attributes contained in quadrant A are considered very important by passengers but the quality of service provided is not appropriate, namely on the Empathy Dimension, the 21st attribute Garuda Indonesia should prioritize the best interests of passengers.Keywords: performance, check-in counter officers, passenger satisfaction, Garuda Indonesia
Feby Febriani, Uum Helmina Chaerunnisak
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1634-1649; https://doi.org/10.47467/reslaj.v4i6.1191

Abstract:
This study aims to determine the effect of tax planning, deffered tax expense and information asymmetry on earnings management in manufacturing companies listed on the Indonesian Stock Exchange (IDX)  in 2017 – 2020. This study is a quantitative study using secondary data in the form if annual report of manufacturing companies and other data and information obtained from books, scientific journals, internet and other reference sources. The population of this study are manufacturing companies listed on the Indonesian Stock Exchange in 2017 – 2020. The sampling technique in this study uses purposive sampling. Samples taken as many as 53 companies. The analytical methods in this research are descriptive ststistical test, classical assumption test, multiple linear analysis test, t statistic test (partial), f statistic test (simultaneous), and coefficient of determination test (R2) using the SPSS application. The result of this study indicate that tax palnning has no effect on earnings management, while deffered tax expense and information asymmetry have a positive effect on earnings management.Keyword : Tax Planning, Deffered Tax Expense, Information Asymmetry, Earnings Management.
Dedi Junaedi, Muhammad Rizal Arsyad, Faisal Salistia, Arman Paramansyah
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, Volume 4, pp 1895-1911; https://doi.org/10.47467/alkharaj.v4i6.970

Abstract:
Foreign debt has an important and inseparable role in the history of Indonesia's national development. The government has changed seven times, foreign debt is always present to fill the development budget deficit. Debt is expected to help move the wheels of the economy, create growth, create jobs, and alleviate poverty. This study aims to analyze the effect of debt, budget, inflation and differences in government regimes on the Indonesian economy (GDP and Income per Capita) in Indonesia for the 1976-2021 period. The study uses secondary data obtained from Bank Indonesia, the National Development Planning Agency (Bappenas), the Central Statistics Agency (BPS), the World Bank, and other reference sources such as books, journals and scientific papers. The data used are the value of foreign debt, APBN, national income (GDP), population, inflation rate, and government regime in the period 1976 - 2021. The results of multiple regression analysis with dummy variables (using the Eviews 10 application program) show the following results: Foreign debt and APBN have a correlation with the condition of the national economy, especially the value of GDP. Debt and the state budget tend to increase the value of GDP. In terms of debt management as a driver of economic growth, the Suharto Era (New Order) tended to be better than the eras that followed. However, relatively speaking, the Habibe and SBY eras tended to be better than the Megawati era, the Abdurahman Wahid era, and the Jokowi era. In fact, Jokowi's era is no better than previous eras.Keywords: Budget, Inflation, GDP, Indonesian Economy
Meliza Prawita, Kusuma Chandra Kirana, E Didik Subiyanto
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1550-1561; https://doi.org/10.47467/reslaj.v4i6.1168

Abstract:
This research that I research focuses on knowing the influence of the role of human capital and social intelligence and leadership on innovation performance. The aim is to evaluate that a role for human capital, social intelligence and leadership is needed in the company. The population used in this study also came from the Sumber Mataram Makmur Company which is located in the city of Yogyakarta. This research is quantitative, with the method used is non-probability sampling. The data analysis technique used is the classical assumption test, multiple linear regression test and the research hypothesis test. So as to obtain research results that prove that the role of human capital has a positive effect on innovation performance, social intelligence variables have a positive and significant influence on innovation performance, and leadership has no effect on innovation performance, and the role variables of human capital, social intelligence, and leadership have a positive effect on innovation performance. simultaneous influence on innovation performance. 
Huwaida Hasna Wijanarko, Lisa Sulistyawati
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1591-1604; https://doi.org/10.47467/reslaj.v4i6.1172

Abstract:
Business is an activity carried out to earn profits and fulfill daily needs, both activities carried out daily or activities in the business sector or buying and selling activities of a product. Clothing is included in one of the primary needs, a designation commonly known as clothing needs which are also important for humans. In addition, this makes clothes mainly clothes to be one of the types of fashion that has the fastest development because many people need clothes more than other types of fashion such as bags, shoes or others. Thriftshop “Projectnine” at Simo Sidomulyo Baru No. 29 A Surabaya is one example of the many thriftshop businesses that are currently booming, because they are considered easy to run, have a low risk of failure and the initial capital is not too large. The large number of similar competitors that exist makes business development important for Thriftshop "Projectnine". Business development carried out, especially planning in the long term, is very important for any existing business or business so that the business has an increasing and better value in terms of sales, systems and others. Developments that occur in an increasingly competitive business world require every business actor to have the right business strategy, for example a good marketing strategy can make the business or business achieve the planned or determined growth rate. Therefore, in determining the marketing strategy, the company must know the stages of a product in the product life cycle with the aim that the company can take a better and appropriate marketing plan or strategy policy, this information can be known by applying the product life cycle method. From the results of calculations and determining the stages of the product life cycle using the Polli and Cook method, it was found that the "Projectnine" thriftshop clothing product was in a growth stage where the "Projectnine" thriftshop business experienced an increase in sales and was followed by increased profits and market competition so that the strategy the marketing mix at this stage affects the development of the "Projectnine" thriftshop business.Keywords: Business development, product life cycle, thriftshop 
Sri Maisaroh
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1701-1709; https://doi.org/10.47467/reslaj.v4i6.1429

Abstract:
Distance Learning (PJJ) is the best solution to suppress or break the chain of transmission of the covid 19 virus. PJJ itself must be supported by an application that can be used on a cellphone or laptop. One application that is easily accessible and free is Google Classroom (GC). Google Classroom is a learning application issued by Google in learning. Ease of access via computers and mobile phones, is very beneficial for teachers and students. The purpose of this study was to gain an understanding of information about the experiences of students participating in PJJ using google classroom during the covid-19 pandemic. This study used a qualitative approach with the phenomenological method. Data retrieval using online interviews with two class XII students of Refrigeration and Administration Engineering (TPTU), consisting of one student in first rank and the second being the last ranked student in his class. Researchers found strengths and weaknesses in using the Google Classroom application. The strength of Google Classroom is that it is free, the application is easy to download on any device and has features to support learning. The weakness is that the capacity of the class maker in this case the teacher must be large because student assignments are directly stored on the drive and the interaction between teachers/students only uses writing.Keywords: Covid-19, Google Classroom, Distance Learning (PJJ)
Putri Dwi Cahyani, Gendro Wibowo, Ratih Kusumawardhani
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1517-1535; https://doi.org/10.47467/reslaj.v4i6.1163

Abstract:
This study aims to determine the effect of liquidity (CR), leverage (DER), profitability (ROE), and activity (TATO) on stock returns. The type of research used is a quantitative approach. The sampling criteria used a purposive sampling technique with a sample of 9 Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period. In this study, the data were analyzed using the multiple regression analysis method and the classical assumption test which was processed using the SPSS version 25 program. . The results showed that liquidity (CT) had a negative and significant effect on stock returns, leverage (DER) had no significant effect on stock returns, profitability (ROE) had a positive and significant effect on stock returns, and activity (TATO) had no significant effect on stock returns. . The results of the study simultaneously show that the variables of liquidity, leverage, profitability, activity have a positive and significant effect on stock returns. From the results of the research above, it is expected that the company will always maintain the company's performance, especially liquidity (CR) because liquidity (CR) can have a negative and significant influence on stock returns. Meanwhile, investors and people who want to invest their capital need to consider the company's profitability (ROE) because profitability (ROE) can have a positive and significant impact on stock returns so that in the decision-making process it needs to be considered.Keywords:Liquidity (CR), Leverage (DER), Profitability (ROE), Activity (TATO), Stock Return
Anggraini Norma Sophie Popilin, Nurul Azizah
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1660-1681; https://doi.org/10.47467/reslaj.v4i6.1346

Abstract:
This study aims to determine the effect of Consumer Engagement, Brand Image, Ease of Use, and Social Media Marketing on Post-Purchase Actions from Wardah Cosmetics on Instagram @wardahbeauty followers of the Surabaya area, either partially or simultaneously. The population in this study are consumers of Wardah Cosmetics on Instagram @wardahbeauty who are domiciled in Surabaya who have made a purchase transaction at least 2 times. This study used a sample of 100 respondents. In this study using non-probability sampling technique. The data analysis technique uses Multiple Linear Regression analysis method with IBM Statistic 25 software which uses validity test, reliability test and classical assumption test analysis first to make the right regression test. The results of this study indicate that Consumer Involvement, Brand Image, Ease of Use, and Social Media Marketing together have a significant influence on Post-Purchase Actions, where each variable has a positive and significant influence on Post-Purchase Actions, except for the Ease of Use variable which has a negative and insignificant effect on Post-Purchase Actions.Keywords: Consumer Involvement, Brand Image, Ease of Use, Social Media Marketing and Post-Purchase Actions.
Yuninda Zahra Ariyanti, Febriansyah Ignas Pradana
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1562-1574; https://doi.org/10.47467/reslaj.v4i6.1167

Abstract:
Garuda Indonesia airline in dealing with the Covid-19 pandemic implemented Physical Distancing as a prevention of the transmission of the Covid-19 this was a form of quality service provided to passengers. This study aims to determine passenger satisfaction with the service quality of Garuda Indonesia Airlines and determine the service quality attributes that can be developed by Garuda Indonesia Airlines. This study uses quantitative methods, in this case, to determine passenger satisfaction, Servqual and IPA (Importance Performance Analysis) data processing is used to compare passenger expectations and perceptions. The results of the research on the service quality of the Garuda Indonesia airline show that the service quality is in accordance with the expectations of the passengers, so it can be concluded that the service quality of the Garuda Indonesia airline is good.Keywords : Malang Abdulrachman Saleh Airport, Garuda Indonesia Airlines, Service Quality, Passanger Satisfaction Maskapai Garuda Indonesia dalam menghadapi pandemi Covid-19 menerapkan Physical Distancing sebagai pencegahan penularan virus Covid–19 hal itu merupakan bentuk sebagai kualitas pelayanan yang diberikan kepada penumpang. Penelitian ini bertujuan untuk mengetahui kepuasan penumpang terhadap kualitas pelayanan Maskapai Garuda Indonesia dan mengetahui atribut-atribut kualitas pelayanan yang dapat dikembangkan Maskapai Garuda Indonesia. Penelitian ini menggunakan metode kuantitatif, dalam hal ini untuk mengetahui kepuasan penumpang digunakan pengolahan data Servqual dan IPA (Importance Performance Analysis) yaitu dengan membandingkan harapan dan persepsi penumpang. Hasil penelitin kualitas pelayanan Maskapai Garuda Indonesia menunjukkan bahwa kualitas pelayanan sudah sesuai dengan yang diharapkan penumpang jadi bisa disimpulkan bahwa kualitas pelayanan maskapai garuda Indonesia sudah baik. Kata Kunci : Bandar Udara Abdulrachman Saleh Malang, Maskapai Garuda Indonesia, Kualitas Pelayanan, Kepuasan Penumpang
Erlin Indria Safitri, Sri Lestari Yuli Prastyatini
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1445-1455; https://doi.org/10.47467/reslaj.v4i6.1148

Abstract:
Penelitian ini bertujuan untuk membuktikan apakah tax avoidance, kepemilikan manajerial dan kualitas audit secara parsial berpengaruh terhadap cost of debt Perusahaan Farmasi Di Bursa Efek Indonesia Periode 2016-2020.Untuk membuktikan apakah tax avoidance, kepemilikan manajerial dan kualitas audit secara simultan berpengaruh terhadap cost of debt Perusahaan Farmasi Di Bursa Efek Indonesia Periode 2016-2020. Populasi yang digunakan dalam penelitian ini adalah perusahaan Farmasi yang terdaftar pada Bursa Efek Indonesia (BEI) dari tahun 2016 sampai dengan tahun 2020 yang memiliki laporan keuangan yang lengkap dan dipublikasikan. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Teknik Pengambilan Sampel Purposive Sampling. Pengumpulan data pada penelitian ini menggunakan metode dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda dengan taraf signifikansi 5%. Hasil dalam penelitian ini menunjukkan Tax Avoidance berpengaruh positif terhadap Cost Of Debt.Kepemilikan Manajerial secaraparsial mempunyai pengaruh positif dan signifikan terhadapCost Of Debt. Kualitas Audit secaraparsial tidak berpengaruh terhadapCost Of Debt. Tax Avoidance, Kepemilikan Manajerial dan Kualitas Audit berpengaruh simultan terhadap Cost Of Debt.
Lilian Megawati, Kifni Yudianto
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1487-1492; https://doi.org/10.47467/reslaj.v4i6.1158

Abstract:
Participation can remove mental barriers due to limited insight and limited viewpoints. Therefore, you are bound to discover your own assets and weaknesses, seek ways in which others can, adjust to respecting the receptive, and make beneficial arrangements. The safety of everyone in a room is associated with different security. This kind of exploration is a quantitative examination. The sample used in this population is 52 respondents. The information examination procedure used in this exploration is the Basic Straight Relapse Investigation and the use of the T test theory test. The results of this study indicate that participation does not have a significant effect on controlling the security framework, but various changes in the security framework can be made with joint military cooperation which is explained by the SPSS consequence of 0.157 or more than 0.05. The different results also show that the participation variable does not affect the security framework with SPSS results of 0.157 or more than 0.05.Keywords: Cooperation, Security
Hanang Novianto, Erma Rachmayanti
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1650-1659; https://doi.org/10.47467/reslaj.v4i6.1332

Abstract:
Hemorrhoids during pregnancy is one of the problems that pregnant women often complain about. It is estimated that around 25-35 percent of pregnant women experience this condition, also known as hemorrhoids. Hemorrhoids during pregnancy usually begin to appear at week 25 or in the last trimester of pregnancy. Hemorrhoids in pregnant women are a physiological condition, so the therapy is aimed at overcoming complaints, namely with preventive measures and animation. New surgery is performed if the animation treatment is not successful.Keywords: Hemorroid, Pregnancy
Ratna Ayu Nandra, Nurhadi Nurhadi
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1682-1700; https://doi.org/10.47467/reslaj.v4i6.1244

Abstract:
This research purposes to evaluate the influence created by brand value, product quality, and consumers complacency on consumers’ fidelity directly and indirectly thru complacency. Then the populace sample used as a reference in this subject was 100 respondents using a sampling technique, namely Purposive Sampling with the criteria of consumers aged 17 years and over and following Instagram @msglow_dee. Data analysis using Path Analysis technique (Path Analysis). The analysis results show that brand value and product quality positively and prominently affect complacency. Results show that brand value has a positive and prominent influence on consumers' fidelity. Product quality has a positive and prominent effect on consumers’ fidelity, and brand value product quality positively and prominently impacts consumers’ fidelity thru complacency.Keywords: Brand Value, Product Quality, Consumers Fidelity, Consumers Complacency.
Dewi Palupi, Jajuk Herawati, Epsilandri Septyarini
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1456-1471; https://doi.org/10.47467/reslaj.v4i6.1153

Abstract:
The purpose of this study was to determine the effect of communication, motivation, and reward on the performance of employees of PT. Wika Cilacap Region. The meth-od used in this research is quantitative. Primary data was obtained from a question-naire with 51 respondents with a saturated sample technique. Then the data were ana-lyzed using descriptive analysis, multiple linear regression, t test (partial), F test (simul-taneous), and the coefficient of determination (R2). The results showed that communi-cation had no positive and insignificant effect on employee performance, motivation had no positive and insignificant effect on employee performance, reward had a posi-tive and significant effect on employee performance, and communication, motivation and simultaneous rewards had a positive and significant effect on performance. em-ployee.Keywords: Communication, Motivation, Reward, Employee Performance
Uus Ustiyaroh, Irwanto Irwanto
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1472-1486; https://doi.org/10.47467/reslaj.v4i6.1155

Abstract:
The use of electrical energy consumed by the University of Sultan Ageng Tirtayasa uses electrical energy sources managed by PLN which are included in primary consumers, where primary electricity customers are given a voltage of 20kV (medium voltage). Then from the PLN substation in Untirta, it is distributed by equipment or components to the Sultan Ageng Tirtayasa University area. Medium Voltage (TM) which is a strong current at Sultan Ageng Tirtayasa University is divided into 5 parts, where the medium voltage starts from the power house and enters the Integrated Laboratory Building, Economic Building, Transformer House, Integrated Class and Rectorate Building. The light voltage (TR) is divided into 3 zones, namely the Integrated Laboratory Building, Transformer House and Rectorate Building. The research method used is qualitative research with a descriptive approach. Data collection techniques used are observation, interviews, documentation, and literature study. Analysis of the data used is interactive analysis by Milles & Humerman. The results of the study stated that this light voltage is used as an additional voltage to compensate for medium voltages such as lighting lamps. The lighting source in the Integrated Laboratory uses the Philips brand with 5 types of lamps namely TL-LED, LED Floodlight, LED BULB, BL CG TL-5 and TL-RM 300 M1 which have IP Ratings of IP65 and IP20. For output use 10-200watt with a lighting level of 2100-28000 lm. The Schneider brand socket has a power of 200-1000watt and a current of 16 Ampere. Keywords: Installation, System, Lighting, Building, Laboratory, Facilities.
Pingkan Ardhana Rheswari, Fajar Syaiful Akbar
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, Volume 4, pp 1865-1880; https://doi.org/10.47467/alkharaj.v4i6.1442

Abstract:
This study aims to test and analyze comparisons of financial performance before and after the Covid-19 pandemic in the gresik district government. The population used in this study is the financial data of the Gresik Regency government located in the province of East Java. This research is quantitative descriptive research. This study uses secondary data in the form of budget realization reports. Sampling techniques use documentation methods. Analytical techniques in this study use quantitative descriptive analysis. The results of this study show that the effectiveness ratio of PAD with an average of 104% is already classified as very effective, the ratio of regional financial independence with an average of 251% is already included in the pattern of participatory relations, the ratio of fiscal decentralization degrees is on average 32% and has been included in the category quite well. The average compatibility ratio of operating expenditure is 75% and capital expenditure is 11%. An average financial efficiency ratio of 84% is already quite efficient.
Alvan Fathony, Saifuddin Saifuddin, Nabila Nabila
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, Volume 4, pp 1845-1864; https://doi.org/10.47467/alkharaj.v4i6.1439

Abstract:
Faithfulness is a significant resource for each existing company, where this can be a benefit in a competition against companies of similar nature. The focus of the reason for this examination is to figure out how the impact of value in a service, image in the company, and also customer satisfaction on customer loyalty at BMT UGT Sidogiri Indonesia Semampir, Probolinggo partially and simultaneously. Determination of the large or small number of samples, which is carried out using a Slovin, is also determined by approximately 100 respondents utilizing purposive examining strategy and speculation testing is completed through multiple linear regression analysis. Furthermore,the aftereffects of the examination show that the quality or worth of administration and client esteem altogether affect client dependability at BMT UGT Sidogiri, Semampir Probolinggo branch partially and simultaneously.
Anisah Yulinda Salsabila, Rusdi Hidayat Nugroho
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, Volume 4, pp 1881-1894; https://doi.org/10.47467/alkharaj.v4i6.1463

Abstract:
The purpose of this study was to determine the effect of advertising attractiveness, product packaging, and brand awareness on purchase intention simultaneously and partially. The approach taken in this research is a quantitative approach. The sampling technique used was purposive sampling technique and the data collection method used was a google form questionnaire. The measurement scale used by the researcher is the ordinal scale and in analyzing the data, the researcher uses multiple linear regression analysis with the help of the SPSS program. Respondents in this study were 100 consumers of Tolak Angin Sido Muncul products which were addressed to the Kesamben Village Community, Tuban Regency.The results of this study indicate that partially there is a significant effect of 3 independent variables, namely advertising attractiveness, product packaging, and brand awareness on buying interest. In addition, simultaneously there is a significant effect of all variables on the purchase intention of Tolak Angin Sido Muncul products in the people of Kesamben Village, Tuban Regency.
Maya Arieska Dinda Septiani, Lisa Sulistyawati
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1575-1590; https://doi.org/10.47467/reslaj.v4i6.1171

Abstract:
Micro, Small and Medium Enterprises (UMKM) are an important sector because UMKM are activities carried out by the government to help the economy of people who want to open small businesses in the traditional and modern sectors. Batik Very Jelita Batam is one of the many batik cloth entrepreneurs in Batam City and is currently facing tough business competition. Therefore, Batik Very Jelita Batam needs to know the stages and position of its current business in order to get a new business strategy and increase sales by using the Product Life Cycle (PLC) and Boston Consulting Group (BCG) Matrix methods so as to produce improvements to the business strategy that has been implemented in order to reach the right stage and position of the business. he method used in this research is descriptive which aims to analyze, understand, and explain the data obtained by the researcher into descriptive conclusions. Data collection techniques were carried out through observation and documentation. The types and sources of this research data are secondary data, where data sources that do not directly provide data results to researchers or data collectors, for example through literature studies or documentation that has been processed by the company. The results of the study show that the Product Life Cycle (PLC) curve shows that the business is in a growth stage, namely the stage where the product introduced is already known and acceptable to consumers. Meanwhile, on the Boston Consulting Group (BCG) Matrix curve, it is in a question mark position, namely a relatively low market share position, but competitive and a fast-growing industry, at this stage the cash needs are high and cash income is low. From the results of calculations and curves using this method, improvement of business strategy becomes input for the owner and management of Batik Very Jelita Batam. Keywords: Batik Very Jelita Batam, Product Life Cycle (PLV), Boston Consulting Group (BCG) Matrix, Batik Business
Moch Virgiawan Anjasmara, Nuruni Ika K.W.
Reslaj : Religion Education Social Laa Roiba Journal, Volume 4, pp 1710-1720; https://doi.org/10.47467/reslaj.v4i6.1434

Abstract:
This study aims to analyze product quality and consumer motivation towards purchasing decisions on Indonesian eiger sandals. Research methodology: This study uses quantitative research methods that are processed using Smart PLS software. To determine the sample in this study using a non-probability sampling method with the technique used is incidental sampling with a total sample of 85 samples. The results showed that product quality and consumer motivation had a positive and significant effect on purchasing decisions on the Eiger sandal shoe product. The limitation of this research is that it only uses one object of research and has not used several companies with different backgrounds. The results of this study can be useful for marketing in the company's consistency process in the next period as an effort to increase the purchase of eiger sandals.Keywords: produk quality; consumer motivation;buying decision.
Berti Anggun Melati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1036-1044; https://doi.org/10.47467/elmal.v3i6.1200

Abstract:
The purpose of this research is to discuss and analyze the training program and its effect on work productivity. The analytical method used in this research is descriptive quantitative analysis, with multiple linear regression analysis, validity test and reliability test. The results of hypothesis testing have proven that there is a significant effect between the implementation of the training program on employee productivity. Tests prove that the implementation of training has a positive effect on employee productivity by R 0.73% while the remaining 27% is not in this study which includes employee willingness to train, report employee progress and increase knowledge. While the most dominant variables affect employee productivity at hotels in Bogor. are training, awarding and different educational backgrounds.Keywords: implementation of education, training, work productivity
M. Hari Purnomo, Wahjuny Djamaa, Ratna Agestia
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1086-1105; https://doi.org/10.47467/elmal.v3i6.1301

Abstract:
The purpose of this research is to know the difference between the perceptions of early student accounting and final level students, and the difference in perception among unemployed accounting students and accounting students who are working.The research method used is research using research in the form of data collection using questionnaires. This research uses a comparative method that is used to know whether between two variables or more there is a difference in an aspect. The sample selection is done by Acidental Sampling. The sample amounted to 211 respondents, using the calculation formula Slovin.The results of the T test show that only variables of early-level accounting students and final-level accounting students occur differences in perception of the profession ethics of accountants with the value of Thitung (2.353) > This (1.998) with the result of 0.03. As for the variable students accounting has not worked and accounting students are working no difference in perception against the ethics of the profession of accountants with the value of Thitung (0.237) < This (1.998) with a result of 0.815.Keywords: accounting perceptionevel accounting, profession accountants.
Syahid Madalena, Ahmad Mulyadi Kosim, Sutisna Sutisna
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1008-1015; https://doi.org/10.47467/elmal.v3i6.1196

Abstract:
The hotel is a large house which is a means of lodging for consumers who are traveling long distances. The hotel is included in a business that is engaged in the property sector and is developing in the service sector that provides services, lodging, eating and drinking. As the largest Muslim community in Indonesia, these activities must be considered halal, both in terms of facilities, waiters and others because there are some service accommodations that do not pay attention to the quality of halal. So the purpose of this researcher is to find out what most influences consumers in choosing Yogyakarta sharia hotels from the three variables of facility factors, service factors, and price factors on consumer decisions in choosing Yogyakarta sharia hotels. In order to provide knowledge and benefits to the halal industry in Indonesia to be more developed and advanced. This research approach uses quantitative primary data types by using validity and reliability tests, then using the Smirnov Kolgomornov normality test, and using Coefficients T test, Summary Model Test, and multiple regression test. In the Coefficients T test, the results of this study indicate that there is no significant effect on the facilities and price variables but there is a significant influence on the service variable on consumer decisions with a value of 0.000 <0.05 or T count 5.141 which means > from the T table value of 2.055 then Ho is accepted and Ha is rejected. The summary model test results show that there is an influential power between X1, X2, and X3 on Y of 0.557 or 55.7%. Keywords: Factors, Sharia Hotel, Consumer Desires
Rizkison Rizkison, Sri Agustini, Suryani Suryani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1152-1178; https://doi.org/10.47467/elmal.v4i1.1300

Abstract:
The purpose of this research is to analyze the accounting informationsSystem income cycle and expenditure cycle at PT. Cipta Mortar Utama. This type of research is descriptive research, namely to determine the variable value of the income cycle and expenditure cycle. Data analysis and analysis techniques used are qualitative analysis methods. Data collection techniques in writing this thesis using the method of observation, interviews, and documentation. The sample used is 4 (four) employees from the related section of the income cycle and expenditure cycle. The results of the analysis show that the income cycle in the billing function has not yet started because the work is still manual and the computer is not provided and access to view bills that have not been paid by customers. Sales returns that are still not running according to procedures so that the returned goods become damaged and cannot be reproduced. Overcoming this problem in the billing function that is already using a computer and viewing an updated database. The sales return function must carry out activities according to procedures so as not to result in transportation costs for the disposal of the returned goods. The expenditure cycle still experiences loss of documents which results in work being hampered and payments that have not been made according to the agreement between the company and the supplier so that the company is blocked and cannot get the goods when needed. Overcoming the issue of the expenditure cycle when the document is lost, the log book must be done manually so that it can be seen where the status of the document is and the payment department must make payments according to the agreed due date. Purchase returns at the company are in accordance with procedures and there is no need for changes.Keywords : Accounting information systems, revenue cycle, expenditure cycle, credit sales, credit purchases.
Karmila Sari, Azhari Akmal Tarigan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1134-1143; https://doi.org/10.47467/elmal.v3i6.1222

Abstract:
This study is used to explain how the distribution of zakat, infaq and alms (ZIS) funds at BAZNAS Asahan Regency. The research method used is a field research type of qualitative research. This research is used to find out the problems that exist around the subject by using words. This research tries to understand and learn about the actions and behavior of zakat institution managers and administrators through ACR (Allocation to Collection Ratio). ACR is used to see a comparison between the funds collected and the funds that have been successfully distributed by BAZNAS. The results obtained from this study are the distribution of zakat funds in BAZNAS, Asahan Regency, which is distributed to 8 ashnaf such as the indigent, the poor, amil zakat, converts, slaves, debtors, fisabilillah, and ibn sabil. Meanwhile, infaq and alms funds can be distributed to everyone outside the ashnaf of zakat funds. The effectiveness of the distribution of ZIS funds to BAZNAS in Asahan Regency in 2019 was 147%, in 2020 it was 421%, and in 2021 it was 234%, so with the percentage above, the distribution of BAZNAS is included in the highly effective ACR category. This means that the distribution of ZIS funds to the Asahan Regency BAZNAS is very effective.Keywords: Distribution of ZIS Funds, Effectiveness, ACR (Allocation to Collection)
Latifah Hanum Br Panjaitan, Yenni Samri Juliaty Nasution
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1045-1062; https://doi.org/10.47467/elmal.v3i6.1201

Abstract:
This study aims to determine how the payroll accounting information system  supports internal control at  PT. Perkebunan Nusantara III Kebun Bandar Selamat. This type of research is descriptive qualitative research. The data sources in this case are primary data and secondary data. Data collection technique in this study using interviews,observation and documentation. The results of this study indicate that the payroll accounting information system used by PT. Perkebunan Nusantara III Kebun Bandar Selamat is good and adequate in supporting management to carry out internal control of the company. This is said to be good because the company provides positions to employees with various levels of education and abilities of each employee. There is a separation of the duties and responsibilities of employees in handling of employees in handing the employee payroll process. However, there are still errors in recording employee time which cause the system to not properly. And Finally the internal control in the payroll accounting information system is in accordance with the procedures established by the company. Keywords : Payroll,Accounting,Information,System, Internal Control.
Kinanti Putri Bestari, Azhari Akmal Tarigan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1063-1072; https://doi.org/10.47467/elmal.v3i6.1211

Abstract:
Assets are all goods purchased oor obtained at the expense of the State Revenue and ExpenditureoBudget or derived from other legitimateoacquisitions. The abolition of state property isothe finaloactivity of the management of state propertyoand is not a simple act for governmentoagencies. Publication of decisions onothe Elimination oof stateoproperty ooccurs throughoprocedures that are oftenoconsideredocomplicated and a wasteoof time. This study aims toodetermine whetherothe system andoprocedures for the elimination of StateoProperty at the State Property Office at theoRegional Financial and AssetoManagement Agency (BPKAD)oOffice of North Sumatra Province are in accordance with Minister of Finance Regulation 83/PMK.06/2016 concerning Procedures for Implementation Destruction and Eliminationoof State Property. The research method used in this study is a qualitative descriptiveomethod, with the aim of whichoeachodata is collected, analyzed, then a conclusion isodrawn and the type of research used is descriptive qualitative. The results of this study conclude thatothe systemoand procedures forothe elimination of state property at the State Property Office at theoRegional Office of the Ministry ofoReligion of NorthoSulawesi Province are in accordance with the Regulation of theoMinister of Finance Number 83/PMK.06/2016 concerning Procedures for theoExtermination and Elimination of State Property.Keywords: Analysis, Systems and Procedures, Elimination of State Property.
Muhammad Andre Alkahfi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1073-1085; https://doi.org/10.47467/elmal.v3i6.1233

Abstract:
A claim on insurance is a request made by a customer to an insurance company for payment for risks incurred under a previous contract. Claims submitted will be reviewed by the company and then paid to the policyholder upon approval. The insurance company is responsible for paying insurance claims for a risk that arises in a loan agreement based on a pre-agreed agreement and provided that the specified terms and conditions are met. The purpose of writing this article is to find out the procedure for handling sharia financing protection insurance claims at PT Asurasi Askrida Syariah Medan Branch. The research method used by the author in writing this article is to use the interview method, the observation method, and also the library research method. Primary data and secondary data are the data used. The data analysis method used is a technical data analysis method. Based on the otained analysis results it can e concluded that PT Asuransi Askrida Syariah Medan Branch has implemented process for handling sharia financing protection insurance claims by providing a good settlement in accordance with applicable standards.
Jihan Karina Putri, Isnaini Harahap, Reni Hermila Hasibuan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1152-1158; https://doi.org/10.47467/elmal.v3i6.1235

Abstract:
Pawn is included in one form of debt-receivable agreement by using collateral to create an element of trust from the creditor towards the debtor. Pegadaian is an institution to obtain funding and financing needs by holding the property of the pawnbroker by the recipient of the pawn which functions as collateral for the debt. Pawnshops are divided into two, namely Sharia Pawnshops and Conventional Pawnshops. The Sharia pawnshop itself is run in accordance with sharia rules. However, there are still many people who do not know what is the difference between a Sharia Pawnshop and a Conventional Pawnshop. Therefore, this study aims to make the public know how the concept and  the application of the rahn at the Langsa sharia pawnshop. so that society in particular  Rahin sharia pawnshops do not have speculation  that there is no difference between the Sharia Pawnshop and the Conventional Pawnshop. This study uses a qualitative method by conducting observations and  direct interviews with employees of the Langsa Sharia Pawnshop Branch. Research result  This shows that the Langsa Sharia Pawnshop has implemented the sharia system correctly in pawning activities, namely using rahn and ijarah as a binder between Rahin and Murtahin. This is in accordance with sharia rules which  contained in the DSN Fatwa.Keyword: Rahn,  Sharia Pawnshop, DSN Fatwa
Melisa Syafitri Amalia, Muhammad Arif
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1106-1115; https://doi.org/10.47467/elmal.v3i6.1220

Abstract:
The purpose of this research is to develop cooperation strategies for Labuhanato Regency and the Small and Medium Enterprises Office in small business development efforts in Labuhanbato Regency during the Covid-19 pandemic. This search uses quantitaif with a descriptive approach. This type of research is field research. The results of this study in the analysis use inference methods that start with general data and end with conclusions. Based on the results of the study, it can be concluded that the strategy of small business development in Labuhanbato Regency during the Covid-19 outbreak is through a program for Micro business problem services from commercial production processes, development of promoting small business products, network improvement between institutions, micro strandarization commercial product production services.Keywords: strategy, MSME Development, Covid-19 Pandemic
Wahjuny Djamaa, Yustin Triastuti, Putri Diaz Tami
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1179-1205; https://doi.org/10.47467/elmal.v4i1.1302

Abstract:
The purpose of this study is to discuss and determine the effect of audit fees, competence, auditor ethics and time budget pressure on audit quality at a public accounting firm in Depok. Therefore, we need an audit to clearly determine whether our company's financial statements are in accordance with the guarantee. truth and fairness. The truth and fairness of the audit is very influential on the financial statements, so the company needs an audit. An audit that is able to improve the quality of information, but on the other hand, is a good audit. The public spotlight in recent years is the low quality of audits due to the involvement of public accountants in it. Therefore, companies must also maximize Audit Quality which can be influenced by Audit Fees, Competence, Auditor Ethics, and Time Budget Pressure. This type of research is quantitative research. Samples were taken using convenience sample method. The sample consisted of 30 respondents with the positions of Auditor, Public Accountant, Manager, and Supervisor from the Trisnowati & Mariati Public Accounting Firm (KAP), Hary Suganda Public Accounting Firm (KAP), SE.AK.CPA.CA.BKP, Public Accounting Firm (KAP) ) Irfan Zulmendra, Budiandru Public Accountant Office (KAP) located in Depok & Jakarta, so that the research data analyzed were 30 respondents. The results of the study can be concluded that: (1) Audit Fee has a significant effect on Audit Quality with a significance value of tcount 0.030 <ttable 0.05; (2) Competence has a significant effect on Audit Quality with a significance value of tcount 0.000 <ttable 0.05; (3) Auditor Ethics has no significant effect on Audit Quality with a value of tcount 0.393> ttable 0.05; Time Budget Pressure has a significant effect on Audit Quality with tcount 0.000 <ttable 0.05; Audit Fee, Competence, Auditor Ethics, and Time Budget Pressure have a significant effect on Audit Quality with a value of Fcount 7.645> Ftable 2.74.Keywords: Audit Fee, Competence, Auditor Ethics, Time Budget Pressure, and Audit Quality
Khairun Niswah, Khairina Tambunan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1116-1133; https://doi.org/10.47467/elmal.v3i6.1210

Abstract:
The development of Islamic banks in the midst of conventional banks can survive and compete with conventional banks by further increasing the use of information technology (IT) and increasing market share. Market share strategy is a strategy to expand the market in the target market. The purpose of the study was to analyze the management strategy of Islamic banks in Indonesia, especially the KCP Stabat Proclamation and the use of technology to increase market share. The method in this research is to use a qualitative approach with a descriptive design. The type of descriptive research method used is data collection techniques using observation, interviews and documentation. The data obtained is then processed in the form of text that is poured and presented in the form of a descriptive or narrative. The subjects of this research are Consumer Service and several customers at Bank Syariah Indonesia KCP Stabat Proklamasi. The results of the study explain that Bank Syariah Indonesia Kcp Stabat Proclamation has experienced a fairly rapid development of information technology with the presence of mobile BSI, Internet Banking, SMS Banking, one of the strategies of Bank Syariah Indonesia so that its market share also increases even though currently ATM machines are Indonesian Islamic banks. kcp stabat is damaged but is in the process of being repaired. Bank Syariah Indonesia has utilized information technology in terms of marketing and in the data output process.Keywords: Strategy, Management, Market Share, Information Technology.
Rizkison Rizkison, Martino Wibowo, Abdul Rohim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1016-1035; https://doi.org/10.47467/elmal.v3i6.1199

Abstract:
The purpose of this study is to determine and analyze the effect of NPWP benefits in Income Tax Article 21, Understanding Taxpayers, Taxpayer Awareness of Taxpayer Compliance. This type of research is quantitative research that is research by obtaining data in the form of numbers or skin data that is framed by research methods in the form of data collection using a questionnaire. The data analysis model used is multiple linear regression analysis. The sample selection is done by purposive sampling. The sample amounted to 100 respondents, using multiple linear regression analysis. F Test results show that the calculated F value processed using SPSS is 178,823. Meanwhile the F table value seen in the Table of Values for the F Distribution is 2.73. Thus it can be said that the value of Fcount = 178.823> of Ftable = 2.73. The independent variable consisting of the benefits of NPWP in PPh article 21, understanding taxpayers, taxpayer awareness has a significant effect on tax compliance in the Jakarta BSD BNI Area. Partially the NPWP benefits in Income Tax article 21 have no positive and insignificant effect on taxpayer compliance because tcount (0.684) ttable (1.99394) and the significance value is above 0.05. The inconsistency of the research results with the hypothesis is suspected because the benefits of NPWP in PPh article 21 do not only occur in the BNI KCU Jakarta BSD environment, but generally occur in various regions and other areas. Partially understanding taxpayers has a positive and significant effect on taxpayer compliance because tcount (5.297) > ttable (1.99394) and the significance value is below 0.05. Partially awareness of taxpayers has a positive and significant effect on taxpayer compliance because tcount (5.268) > ttable (1.99394) and the significance value is below 0.05. Keywords: Benefits of NPWP in Income Tax Article 21, Understanding Taxpayers,   Taxpayer Awareness, Taxpayer Compliance.
Anggi Kartika, Azhari Akmal Tarigan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1144-1151; https://doi.org/10.47467/elmal.v3i6.1226

Abstract:
This research is useful to find out how productive the Zis fund management strategy is in developing the economy of the National Baznas of Asahan Regency. The research method uses qualitative methods, namely research methods whose data are contained in the types of words and sentences. The researcher's data collection technique is an interview technique. The strategy used by the Asahan Regency Baznas to raise Zis funds is to create a UPZ. The zakat collection unit is an organizational unit consisting of zakat amil bodies at all levels. The strategy adopted by the Asahan Regency Baznas to distribute and use the ZIS funds is to distribute a portion and use it in each UPZ, after which some will be distributed and used by the Asahan Regency Baznas program. The Zis utilization program for consumption is through direct donations to individuals or through institutions managing the poor, orphanages and places of worship that distribute Zis funds for the community. Productive use of the Zis policy is made possible through the MSME mentoring program, educational assistance in the form of scholarships for the preparation of final D3 to S3 assignments and health services.Keywords: BAZNAS, Productive, ZIS,
Evi Ayu Putri, Azhari Akmal Tarigan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 1159-1166; https://doi.org/10.47467/elmal.v3i6.1261

Abstract:
Zakat is an obligation for a Muslim to issue a number of property owned and given to parties who are entitled to receive it, there needs to be a measurement of effectiveness in the distribution of zakat in order to know how BAZNAS performs in zakat management and can improve the quality of performance. This study intends to measure the effectiveness of zakat distribution in BAZNAS Asahan Regency through ACR (Allocation to Collection Ratio). ACR is used to see the comparison between the funds collected with the funds that have been successfully distributed by BAZNAS. The research method used is field research of qualitative research type. The results obtained from this study are the effectiveness of zakat distribution in BAZNAS Asahan Regency in 2019 by 246%, in 2020 by 486%, with a total average ACR of 366%. With the percentage above, baznas distribution is included in the category of ACR highly effective. This means that the distribution to BAZNAS Asahan Regency is very effective. Implications of this study so that BAZNAS Asahan Regency can continue to maintain or even improve the quality of zakat distribution which currently occupies the highly-effective category.Keywords: Effectiveness, Zakat Distribution, ACR (Allocation to Collection)
Aida Lasmi, Yusrizal Yusrizal
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 996-1007; https://doi.org/10.47467/elmal.v3i6.1194

Abstract:
This research was conducted at PT. Prudential Life Assurance Medan branch. The type of research used is descriptive qualitative research and field research, using document study tools, interviews and observations. The final step in the research method is data analysis. There are 200 licensed marketers. Both work actively and passively. The number of customer premiums fluctuates every year. So the results of the study show that the level of sales of policies and premiums cannot be separated from the popularity and image of a good company in the eyes of the community and the competence of a marketer or agent in personal selling activities carried out as well as the efforts made by agents who play a role in maintaining and increasing market share. market by always maintaining good communication with policyholders.Keywords: Personal Selling, Sales, Insurance Policy
Febby Ayu Gurning, Maryam Batubara, Purnama Ramadani Silalahi, Sonia Ritonga, Ardhia Meianti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, Volume 3, pp 988-995; https://doi.org/10.47467/elmal.v3i6.957

Abstract:
Leasing or leasing is actually an improvisation ofconventional legal system called leasing. Leasing company business in Indonesia is better known as leasing. Company main activities leasing is engaged in financing for the purposes of capital goods desired by customers. Financing here means if a customer needs capital goods such as heavy equipment, office equipment, cars by renting or buying on credit can be obtained from the leasing company. Leases are actually wider than understanding of lease purchase, because there is a business lease in the form of a finance lease (with option) and operating lease (without option). Rent for business too is one of the high risk avoidance measures that are currently being implemented realized by existing entrepreneurs, so there needs to be more understanding clear on the risks that arise in leasing activities. This study used qualitative research methods. The purpose of this research is to analyze the risk of leasing users, especially in Indonesia.
Aydiny Ummy Nurhali Harahap, Ariesti Sopia, Hadi Mubarak, Suhairi Suhairi
VISA: Journal of Vision and Ideas, Volume 2, pp 231-240; https://doi.org/10.47467/visa.v2i3.991

Abstract:
The financial aspect of the feasibility study is crucial because it covers all company profits. Understanding the financial aspect itself means the aspect that is functioned in the overall financial evaluation of the company. Therefore, this aspect is very crucial and requires accuracy in testing its feasibility in business. There are 7 aspects that need to be known, namely: the need for investment costs, sources of funds obtained, project balances and profit and loss statements, financial ratios to assess the company's ability, estimated investment costs. The purpose of the financial aspect analysis is to determine the investment plan through calculating the expected costs and benefits by comparing expenses and income, such as the availability of funds, the initial capital portfolio, the ability to repay these funds at a predetermined time and assess whether the company will be able to grow. Keep going.Kata kunci : Studi Kelayakan Bisnis,Aspek Keuangan.
Sri Sudiartri, Andri Yusuf Siregar
VISA: Journal of Vision and Ideas, Volume 2, pp 241-254; https://doi.org/10.47467/visa.v2i3.1118

Abstract:
Several elements influence the quality of public or public services, one of which is the employee's performance in carrying out public services. The ability of employees has a significant impact on the quality of government services. Village apparatus are public service officials who have the authority and responsibility for providing services to the community or the general public, and who assist the village head in carrying out his duties in order to be able to provide services in accordance with the community's wishes and needs. As a result, village officials are required and mandated to have commitment, as well as abilities and skills, feelings of sincere concern, and a high sense of empathy in carrying out their duties. The goal of this research is to examine village office personnel' performance in providing administrative services to the community in Laut Dendang Village, as well as to determine what variables impede and support their success. Survey research with qualitative descriptive methodologies is the research method. Purposive sampling yielded 5 informants. Interview guidelines, literature review, and documentation were used as data collection strategies. Data reduction, data display, and data verification procedures are all used in data analysis. According to the findings of the interviews, all of the informants provided information or comments indicating that the village office employees' performance met the standardization and was appropriate in providing public services based on the areas of the research emphasis, namely 1) Achievement. 2) Abilities 3) The ability to lead. The behavior (attitude) does not fulfill the public service criteria. This study demonstrates that enhancing employee performance yields positive results in terms of community service.Keywords: Performance, Village Office Employees, Administrative Services, Community
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