Ats-Tsarwah: Jurnal Hukum Ekonomi Islam

Pengaruh CR, DAR, TATO, OPM, Tax Avoidance, dan Sales Growth Terhadap Harga Saham Perusahaan Sektor Energi

Tiara Putri Widyaningrum, Nova Anggrainie — Wed, 27 Mar 2024 00:00:00 +0000

The purpose of this study to analyze the effect of Current Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turnover (TATO), Operating Profit Margin (OPM), Tax Avoidance, and Sales Growth on stock price in energy sector companies listed on Indonesia Stock Exchange for the 2018-2022 period. The analytical method in this study used quantitative secondary data, the test stages carried out were: descriptive statistics, normality, multicollinearity, heteroscedasticity, autocorrelation, multiple linear regression, t test, f test, and the coefficient of determination. The results showed that the variables Current Ratio (CR), Debt to Assets Ratio (DAR), Tax Avoidance, and Sales Growth partially had no effect on stock prices, while the variables Total Assets Turnover (TATO) and Operating Profit Margin (OPM) partially effect on stock prices. As for simultaneously the six independent variables affect the stock price. Based on the analysis of the coefficient of determination, the Adjusted R Square value is 0.157, meaning that the independent variables include Current Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turnover (TATO), Operating Profit Margin (OPM), Tax Avoidance, and Sales Growth. able to explain the variation of the stock price variable by 15.7%, while the remaining 84.3% is explained by other variables outside the research variables.

Pengaruh Pengetahuan, Promosi, Dan Kualitas Pelayanan Terhadap Keputusan Nasabah Dalam Memilih Produk Gadai Emas Di Bank Syariah Indonesia Kabupaten Sarolangun

Riki Saputra — Wed, 27 Mar 2024 00:00:00 +0000

The Islamic bank, which previously only introduced alternative practices of Islamic banking, has now grown and positioned itself as a major player in Indonesia's economic landscape. Researchers aim to understand partially and simultaneously the influence of knowledge, promotion, and service quality on customers' decisions in choosing Sharia gold pawn products at Bank Syariah Indonesia in Sarolangun Regency. The sample population used in this study consists of 90 respondents from the Sarolangun Regency community. The data utilized in this research is primary data analyzed using multiple linear regression analysis. The results indicate that, partially, knowledge does not have a significant effect, but promotion and service quality significantly influence customers' decisions in choosing Sharia gold pawn products at Bank Syariah Indonesia in Sarolangun Regency. Meanwhile, simultaneously, knowledge, promotion, and service quality have a positive and significant impact on customers' decisions in choosing Sharia gold pawn products at Bank Syariah Indonesia in Sarolangun Regency

Perilaku Konsumen Muslim Terhadap Keputusan Beli Produk Pakaian Brand Impor Pada Masyarakat Kabupaten Bogor

Triani Kherunnisa Pajrin, Brawijaya Andri, Lise Purnamasari — Wed, 24 Apr 2024 00:00:00 +0000

The aim of this research is to determine the behavior of Muslim consumers in purchasing decisions about imported brand clothing products. The research method used is descriptive quantitative and uses logistic regression analysis techniques. The population of this study is the Muslim community of Bogor regency. with a sample of 100 respondents. Data collection uses questionnaire distribution techniques. The results of the descriptive analysis show that the characteristics of consumers are active in using social media and often see broadcasts regarding promotions of imported brand clothing products from social media. Most consumers buy imported branded clothing products online. Apart from that, consumers agree that imported branded clothing models can also be used by Muslim communites and cover their private parts properly, for both women and men. In the decision process to purchase imported clothing products, 56% of consumers buy because they follow developing fashion trends and 70% of consumers think that buying imported branded clothing makes them too consumptive in shopping for clothes. Based on the results of logistic regression analysis which examines the behavior of Muslim consumers in Bogor Regency using lifestyle, culture and brand image variables on purchasing decisions, it shows that lifestyle, culture and brand image simultaneously influence purchasing decisions for imported branded clothing products.

Analisis Potensi Penerapan Zakat Perusahaan Sebagai Media Perencanaan Pajak (Tax Planning) di PT. Bumi Karang Picung

Intan Firdaus Zohani, Wildan Munawar, Raden Ali Pangestu — Fri, 26 Apr 2024 00:00:00 +0000

Zakat Corporate that has been released can reducing income tax burden of company. in other words, corporate zakat can be used as a tax plan. This study aims to find out how much potential PT. Bumi Karang Picung if produced zakat to save tax burden, so it can be optimized in tax planning efforts to minimize the amount of costs that must be incurred to pay corporate income tax PT. Bumi Karang Picung. This study uses a qualitative method with a descriptive approach. The result of this study is that PT. Bumi Karang Picung is designated as a Zakat object under the terms and conditions of the contract issued by BAZNAS, so the Zakat dose calculation is based on the company’s assets, company's liabilities and capital holdings. The difference between the amount of income tax that must be accrued before and after the application of corporate zakat is Rp. 10,021,035.

Pengaruh Islamic Branding, Brand Image dan Product Ingredient Terhadap Keputusan Beli Produk Halal Network Indonesia (HNI)

Hamzah Abdurrahman, Muhammad Amin, Adi Rahmannur Ibnu — Sat, 27 Apr 2024 00:00:00 +0000

The aim of the study was to find out the effect of Islamic Branding, Brand Image and Product Ingredients on the decision to buy HNI products at (Business Center Gunung Putri study 2. The population in this study were consumers of the Gunung Putri 2 Business Center with a sample of 93 respondents Furthermore, to analyze the logistic regression analysis tecHNIque with the help of SPSS Software, the results showed that the Islamic Branding, Brand Image and Product Ingredients variables had a positive effect on product purchasing decision variables either partially or simultaneously. Islamic branding carried out by HNI is able to make consumers trust, because it already has a halal label and has a brand that is familiar with consumers. The brand image owned by HNI is also quite good because of a good reputation among the public and has an Islamic culture. Product Ingredients used by HNI are able to attract consumers' hearts because they use halal and good ingredients.