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Pengaruh Total Operating Expenses Dan Income Tax Expense Terhadap Net Income For The Year Pada PT. Indocement Tunggal Prakasa Tbk. Periode 2010-2019 Gina Saila Sofiah; Yadi Janwari; Widiawati; Vemy Suci Asih
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol 2 No 2 (2021): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v2i2.536

Abstract

The company's performance is based on how much profit it generates. The profit generated by the company can not be separated from operational costs and taxes that must be spent. Therefore, operating costs and income tax are considered as expenses in the company that can reduce net profit. This study aims to find out the effect of Total Operating Expenses and Income Tax Expense on Net Income For The Year of PT. Indocement Tunggal Prakasa Tbk. The method used is descriptive method with quantitative approach using statistical method to test hypotheses. The results showed that Total Operating Expenses partially negatively had no significant effect on Net Income For The Year, with a contribution of 13.4%. Income Tax Expense partially positively had a significant effect on Net Income For The Year, with a contribution of 72.7%. Total Operating Expenses and Income Tax Expense simultaneously had a significant effect on Net Income For The Year, with a contribution of 72.7% .
Entrepreneurship of Traditionalist Muslim at Tasikmalaya, West Java Yadi Janwari
International Journal of Nusantara Islam Vol 1, No 1 (2013): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v1i1.36

Abstract

The difference of religious understanding does not have a significant relationship with economic behavior, especially entrepreneurship. The difference of religious understanding to traditional understanding and modern understanding becomes no longer significant to be associated with economic behavior. This means that the study of economic behavior associated with the difference of religious understanding to traditional understanding and modern understanding is very biased. This is because the most decisive variable in understanding the flow of economic behavior is not religious understanding, but rationality in economic decisions taken based on traditions, values, and straightforward arguments. This study have different conclusion with finding of Max Weber, Robert N. Bellah, David C. McClelland, and Clifford Geertz theories, in the context of socio-economic disciplines which states that there is a correlation between modern religious understanding and economic behavior. Their conclusion were not true base on is the fact that people who have an understanding of modern religious relate to economic behavior. In fact, based on this research, religious understanding that relates with economic behavior is precisely traditional religious understanding. Variables that determine the flow of economic behavior is not a religious understanding, but the rationality in economic behavior. Therefore, the emphasis of the conclusions formulated by Max Weber, Robert N. Bellah, David C. McClelland, and Clifford Geertz is not in its modern religious ideas, but in the rationality held by economic actors. Their conclusion may be justified if there is any further explanation that the modern religious understanding is rational and has implications for other aspects of life, including the aspect of economic activity. Besides, their finding could not generalized and gone into effect to other place owning different characteristic.
The Implications of Al-Māwardī's Thoughts on Community Economy During the Covid-19 Pandemic Ali Santosa; Yadi Janwari; Ayi Yunus Rusyana
Asyahid Journal of Islamic and Quranic Studies (AJIQS) Vol 3, No 2 (2021): Asyahid
Publisher : STAI AL-FALAH CICALENGKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study in this paper departs from Islamic economic thought proposed by Imam Al-Māwardī. He is a well-known figure as an Islamic thinker who contributed a lot to the order of all fields of state and religion, especially in the economic field. The purpose of this study is to find out Al-Māwardī's thoughts on Islamic economics and its implications for dealing with the current Covid-19 outbreak. The research method used is descriptive qualitative about the concept of Islamic economic thought proposed by Al-Māwardī, whose data sources are obtained from his books. The results of the research obtained are Al-Māwardī's concept of thought regarding the development of Islamic economics related to the state and economic activities, taxation, and influential market mechanisms so that they can continue to be implicated in overcoming these contemporary problems, such as the Covid-19 pandemic. Keywords: Islamic economy, taxation, market mechanism, Covid-19 Abstrak Kajian pada tulisan ini berangkat dari pemikiran ekonomi Islam yang dikemukakan oleh Imam Al-Māwardī. Beliau merupakan sosok yang terkenal sebagai tokoh pemikir Islam yang banyak memberikan sumbangsi pada tatanan segala bidang kenegaraan dan agama terkhusus pada bidang ekonomi. Tujuan penelitian ini untuk mengetahui pemikiran Al-Māwardī terhadap ekonomi Islam beserta implikasinya yang dihadapkan dengan masalah wabah covid-19 yang terjadi sekarang ini. Metode penelitian yang digunakan deskriptif kualitatif mengenai konsep pemikiran ekonomi Islam yang dikemukakan oleh Al-Māwardī, yang sumber datanya diperoleh dari kitab-kitab karangannya. Hasil penelitian yang diperoleh ialah konsep pemikiran Al-Māwardī mengenai perkembangan ekonomi Islam yang berkaitan dengan negara dan aktivitas ekonomi, perpajakan, dan mekanisme pasar yang berpengaruh hingga dapat terus diimplikasikan dalam mengatasi masalah kontemporer ini, seperti pandemi Covid-19. Kata Kunci: Ekonomi Islam, perpajakan, mekanisme pasar, Covid-19