Bukhori: Kajian Ekonomi dan Keuangan Islam is a scientific publication media that publishes selected manuscripts with current topics in Islamic economics and financial studies. Bukhori aims to be a useful platform for spreading scientific studies on various issues and a strategic tool for developing theories and practices in the fields of Islamic Economy and Finance.
Published
2022-08-31
Articles
Analisis Faktor-Faktor yang Memengaruhi Frekuensi Permintaan Konsumen terhadap Muslim Friendly Hotel di Kabupaten Belitung
Purpose: to analyze the characteristics and factors that influence the frequency of consumer demand for Muslim friendly hotels in Belitung Regency.
Method: Descriptive analysis and multiple linear regression analysis
Result: Indicate that the characteristics of the respondents are dominated by women, married, age range 26 to 35 years, the last education is undergraduate, work as a private employee, length of work less than 5 years, monthly income in the range of Rp. 3,000,000 - Rp. 5,000 .000 and domiciled in Belitung. Factors of income, religiosity, service quality, and facilities have a positive and significant effect on the frequency of consumer demand in using Muslim-friendly hotel services
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SintaFaktor-Faktor yang Memengaruhi Volume Perdagangan Sukuk Ritel SR-008 di Indonesia
Purpose: To determine the factors that influence SR-008 Retail Sukuk trading volume and sukuk trading volume response to economic variable shocks.
Method: VAR / VECM. The variables used consisted of price and yield of SR-008 retail sukuk, mudharabah deposit profit sharing rate, commercial bank deposit interest rates, BI Rate, inflation, and Gross Domestic Product (GDP). The period used is from March 2016 to April 2019.
Result: Show that the variable interest rates on commercial bank deposits and yields have a positive effect on trade volume. While inflation, interest rates, profit sharing rates for mudharabah deposits, BI Rate and GDP have a negative effect on retail sukuk trading volume.
Maslahat Layanan Go-Food Pada Industri Kuliner (Pendekatan Structure-Conduct-Performance)
Purpose: The aim of the research this is how the impact of service Go-Food to the structure , conduct and performance of businesses in the entrepreneur culinary stalls eat in Kampung Baru , Bandar Lampung.
Research methodology: The data used are primary data, which is obtained from the results of distributing questionnaires which are the perceptions of the food stall entrepreneurs eat in Kampung Baru who join become partners Go-Food. Technique Capturing the sample that is used is total sampling, with samples of research throughout businessman stalls eat that up with Go-Food. This research uses descriptive quantitative method. This method aims to describe the phenomena that are related to the problem under study so that the resulting data is quantitative descriptive data
Results: The results of the study have concluded that Go-Food has good impact to the structure , behavior , and performance of the business of culinary warun g eat in Kampung Baru.
Perbankan Umum Syariah Jangka Panjang Dan Pendek Terhadap Pertumbuhan Ekonomi Di Indonesia (Error Correction Model)
Purpose: This study aims to analyze the influence of Islamic banking which is reflected in: assets, financing, and third party funds of Islamic banking on economic growth in Indonesia. The data used in this study is time series data in the form of quarter period 2011:Q1-2020:Q4.
Research methodology: This study uses regression analysis methods OLS (Ordinary Least Square) and ECM (Error Correction Model). The data used is time series data in the form of quarterly period 2011:Q1-2020:Q4.
Results: The results of this study indicate that the asset variable in Islamic banking has a positive and significant effect on economic growth in Indonesia in the short and long term. The financing variable in Islamic banking has a positive and significant effect on economic growth in Indonesia in the short and long term. Likewise, the DPK (Third Party Funds) variable for Islamic banking has a positive and significant impact on economic growth in Indonesia, both in the short term and in the long term.Limitations: The limitation of this research is that there are many variables outside the model that are not included in the study. Contribution: The positive performance of the financial sector will have a positive correlation with the economic performance of a country. The financial sector can be the main source of growth in the real sector of the economy.
Pengaruh ISR, Leverage dan Likuiditas terhadap ERC pada Perusahaan yang Terdaftar di ISSI Tahun 2015-2020
Purpose: The purpose of this study is to find out whether Islamic Social Reporting has an effect on the Earning Response Coefficient, find out whether Leverage has an effect on the Earning Response Coefficient, and find out whether Liquidity has an effect on the Earning Response Coefficient.
Method: This study uses quantitative research methods with secondary data types from 2015-2020 obtained from the IDX official website and Yahoo Finance. Data collection techniques used are documentation and library studies. The sampling technique used purposive sampling with a sample of 30 manufacturing companies. The data analysis used is panel data regression analysis with E-views software version 12.
Result: The results of this study are Islamic Social Reporting, Leverage, and Liquidity have no effect on the Earnings Response Coefficient. This is because financial accounting standards do not require companies to disclose Islamic Social Reporting. Companies that have high debt may be because the company is growing and the company is able to pay off its short-term debt and run company operations to generate profits without fear of liquidation.
Contribution: This research is expected to be used as input and consideration for investors and companies regarding the company's earnings response coefficient.
Pengaruh Kinerja Maqashid Syariah dan Islamic Social Reporting terhadap Agresivitas Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris Pada Perbankan Syariah di Indonesia Tahun 2016-2020)
Purpose: This study aims to determine whether there is a effect of maqashid sharia performance and islamic social reporting on tax aggressiveness with company size as a moderating variabel.
Research Methodology: This research is a quantitative research using secondary data in the form of annual report of islamic banking in Indonesia period 2016 to 2020 registed in OJK. The technique samples were conducted with purposive sampling to obtain 45 samples used in this study. Data analysis methods Moderated Regression Analysis (MRA) by using tools SPSS Statistics 26.0.
Results: The results showed that the variable performance maqashid sharia does not effect on tax aggressiveness, while islamic social reporting has a positive effect on tax aggressiveness. The results of Moderatd Regression Analysis showed that the size of the company is able to moderate the influence of performance maqashid sharia on tax aggressiveness. But the size companies unable to moderate the influence islamic social reporting on tax aggressiveness.
Limitations: The use of independent variables only uses sharia maqashid performance and Islamic social reporting, it is hoped that further research can add other variables that have not been included in this study. In addition, the measurement of tax aggressiveness in this study uses ETR (effective tax rate), it is hoped that in future studies using other measurements such as Cash Effective Tax Rate (CETR) or Book Tax Difference (BTD).
Contribution: This research can be a reference for further researchers related to tax aggressiveness. In addition, for investors, it is better for investors in making decisions to first examine how the performance of a company and still comply with tax avoidance is not a natural thing but it is always done and will have a good impact on both parties concerned, both from the investor, company and government.
