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Contact Name
Roni Andespa
Contact Email
journal.jebi@gmail.com
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Journal Mail Official
journal.jebi@gmail.com
Editorial Address
Fakultas Ekonomi dan Bisnis Islam – Universitas Islam Negeri Imam Bonjol Padang, Sungai Bangek, Balai Gadang, Kec. Koto Tangah, Padang, Sumatera Barat.
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INDONESIA
JEBI (Jurnal Ekonomi dan Bisnis Islam)
ISSN : 25284266     EISSN : 25284274     DOI : http://dx.doi.org/10.15548/jebi
Core Subject : Economy,
The journal is published twice a year in June and December. Contains scientific articles in the form of research, analysis study, theoretical study and review of studies in the field of Islamic economics and business. Publishing this journal aims to increase the quantity and quality to spread knowledge and also as a means of communication between scientists, practitioners, students and observers of Islamic economics and business studies.
Articles 5 Documents
Search results for , issue "Vol 8, No 1 (2023): Januari - Juni 2023" : 5 Documents clear
ANALISIS EKONOMI ISLAM TERHADAP PEMUNGUTAN PAJAK PENGHASILAN (Pph 21) AGUSTIN MILA ARLINA; MUSTOFA MUSTOFA; AHMAD AGUS HIDAYAT
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023): Januari - Juni 2023
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jebi.v8i1.770

Abstract

Income tax (PPh 21) is a mandatory payment, related to the gain that a person receives from a person's work, service, or activity. Income tax is collected based on a progressive levy rate that adjusts the amount of the taxpayer's income, the greater the income, the greater the percentage of levy imposed. In this study, it shows that the determination of progressive income tax rates (PPh 21) is obtained from the perspective of equality and benefit, and income tax (PPh 21) achieves 3 out of 4 tax accumulation principles (dharibah) in the Islamic economy as a result of which income tax is taken from the obligatory tax allowed.
ANALYSIS OF ACAD CONSTRUCTION ON SHARIA ONLINE LOANS AT PT DUHA MADANI SYARIAH MUALLIFATUR ROSIDAH; JAMAL ABDUL AZIZ; MUNTAHA MAHFUD
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023): Januari - Juni 2023
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jebi.v8i1.771

Abstract

Technological developments in the field of information and communication have had a major impact on the digitalization of finance, especially with the presence of a new innovation called financial technology. One such fintech is Duha Syariah. This study aims to analyze the construct of sharia online financing contracts at PT Duha Madani Syariah from the perspective of Sharia Economic Law. While this research uses library research. Normative juridical approach. Source of data using primary data and secondary data. Data collection techniques using documentation. Data analysis consists of data reduction, data categorization, and data synthesis.The construct analysis of the sharia online financing contract at PT Duha Madani Syariah uses a Murabahah contract, Duha Syariah gives a certain amount of money to the customer to buy the desired item, then Duha Syariah gets a margin from the purchase of the item, and the customer makes installment payments to Duha Syariah.
ANALISIS PENGEMBANGAN HALAL LOGISTIK DENGAN PENDEKATAN FISHBONE OKTORA ANDIKA; RANGGA WISANGGARA; IKA YOGA
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023): Januari - Juni 2023
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jebi.v8i1.775

Abstract

CULTURAL ATTRACTIONS, FACILITIES, ACCESSIBILITY, AND REPEAT VISIT TOURISTS IN HALAL TOURISM MARTA VINA SEFIRA; ROMY YUNIKA PUTRA
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023): Januari - Juni 2023
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jebi.v8i1.791

Abstract

This study aims to determine the effect of tourist attractions, facilities, and accessibility on interest in repeat visits among Istano Basa Pagaruyung tourists in Tanah Datar Regency. This type of research is called quantitative research. The data source in this research is primary data. The data collection method uses a questionnaire distributed to all visitors to the Istano Basa Pagaruyung tourist attraction, Tanah Datar Regency. The number of samples used amounted to 102 respondents, and the primary data was analyzed using the Structural Equation Model (SEM) data analysis technique with the help of the SmartPLS application program. The results of this study indicate that cultural attractions have a positive and significant effect on interest in repeat visits, facilities have a positive and significant impact on interest in repeat visits, and accessibility has a positive and significant impact on interest in repeat visits.
BUSINESS STRATEGY OF MUSLIM FAMILY BUSINESSES DURING PANDEMIC COVID-19 SHEEMA HASEENA ARMINA; MUFTI AFIF; MUHAMMAD AGUS SETIAWAN
JEBI (Jurnal Ekonomi dan Bisnis Islam) Vol 8, No 1 (2023): Januari - Juni 2023
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/jebi.v8i1.754

Abstract

The pandemic covid-19 engulfed the entire world and influenced all business especially in Micro, Small and Medium Enterprise. This clarification leaves a business strategy issue that needs to be a question whether any changes or standstill. This study aims to analyze business strategy of a family business that sells typical food in a region namely sate Ayam Setono village Ponorogo. The using method is qualitative with case study exploratory approach by observation, interview and documentation. This study found that the business strategy has not changed much in this food family business during pandemic covid-19. The fear and anxiety that most people feel about sophistication of the government’s pandemic policy has an effect on the overall operation of the company, just digitization does not match seller’s capabilities while simultaneously attempting to preserve the qualities of this business. Attempts to change this strategy digitally have previously been made, but little has changed, so not every business impacted by covid-19 will adapt its business strategy online, because the Setono Ponorogo chicken satay company is one way of maintaining its features directly in society knowledge.

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