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Jurnal Pajak dan Analisis Ekonomi Syariah
ISSN : 3046871X     EISSN : 30469260     DOI : 10.61132
Core Subject : Economy, Education,
Jurnal Pajak dan Analisis Ekonomi Syariah (JPAES) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli, dan Oktober. Misi Jurnal Pajak dan Analisis Ekonomi Syariah (JPAES) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
Articles 3 Documents
Search results for , issue "Vol. 1 No. 3 (2024): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah" : 3 Documents clear
Analisis Tingkat Kesehatan Bank Terhadap Kinerja Bank Dengan Metode RGEC : Studi Pada Bank Syariah Indonesia Periode 2021-2022 Dinita Mayangsari; Ersi Sisdianto
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.165

Abstract

This research aims to analyze the level of bank health and performance of Indonesian sharia banks using the RGEC method during the 2021-2022 period. Through this holistic approach, the research examines aspects of bank health, including risk profile, good corporate governance, income and capital. Data was obtained from the financial report of PT Bank Syariah Indonesia Tbk, and analysis was carried out on credit risk, Good Corporate Governance (GCG), Return on Assets (ROA), and Capital Adequacy Ratio (CAR). Research findings show that Indonesian sharia banks demonstrate health and stability in their operations, despite a decline in several performance indicators. These conclusions provide valuable insights for stakeholders in the Islamic banking industry to improve bank performance and stability.
Dampak Pengaruh Pengetahuan Zakat Dan Kepercayaan Karyawan Rumah Sakit Umum Daerah Bengkalis Terhadap Minat Membayar Zakat Penghasilan Dengan Lama Bekerja Sebagai Variabel Moderasi Kiki Candri; Sri Rahmany; Muhammad Ashsubli; Zulfah Amalia
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.188

Abstract

This research aims to determine the impact of zakat knowledge and trust of Bengkalis regional general hospital employees on interest in paying zakat on income with length of work as a moderating variable..This type of research is quantitative research. The population in this study were Bengkalis Hospital employees who were ASN and Honorary totaling 284 people. The sample in this study were Bengkalis Hospital employees, totaling 166 people. Data collection techniques using a questionnaire. The data analysis technique used is descriptive statistical analysis and PLS (Partial Least Square) analysis. The results showed that knowledge of zakat had no effect on interest in paying professional zakat with an influence value of 0.12 and p-values of 0.889 (> 0.05). Trust has an effect on interest in paying professional zakat with an influence value of 0.615 and p-values of 0.000 (<0.05). Length of work has no significant effect on Interest in Paying Professional Zakat with an effect of -0.213 with p-values of 0.827 (>0.05). The length of work factor is not able to moderate the effect of zakat knowledge on interest in paying professional zakat with an effect of 0.078 with p-values of 0.488 (> 0.05). The length of work factor is not able to moderate the effect of trust on interest in paying professional zakat with an influence value of -0.065 with p-values of 0.524 (> 0.05).
Konsep Nusyuz dalam Prespektif Gender Muslim Muslim; Akbar Maulana; Nuur Wahidah; Nur Fitriah
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.189

Abstract

The concept of nusyuz in Islam refers to the behavior of a disobedient or disobedient wife or husband in the context of a marital relationship. Traditionally, nusyuz is often identified as a wife's disobedience to her husband, such as disobeying the husband's legitimate orders, leaving home without the husband's permission, or refusing to have sex without a justified reason. However, in some views, nusyuz can also be applied to husbands who do similar things, such as not providing for themselves or treating their wives unfairly

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