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Yenni Samri Juliati; Abdurrozzaq Ismail

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

Professional zakat is a type of zakat which is specifically related to income or earnings obtained from certain jobs or professions in the Islamic economy. This is a form of zakat given by individuals who have income from their work or business. Professional zakat is one of the topics of contemporary jurisprudence that is still debated and not yet fully agreed upon by scholars. This research was conducted using a descriptive method with a qualitative approach based on data sources from literature studies and observations. The aim of this research is to provide information related to professional zakat. The research results show that Professional Zakat is calculated based on a certain percentage of an individual's income after meeting basic needs and debts that must be paid. The percentage that must be spent varies between 2.5% to 20% depending on the assets owned

Dodi Kurniawan; Titin Agustin Nengsih; Lidya Angraeni

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this thesis is to manage Islamic finance MSMEs at Muaro Jambi Temple, to find out the obstacles in managing MSME sharia finance at Muaro Jambi Temple and to find out the efforts of MSMEs in financial management at Muaro Jambi Temple. This thesis uses a qualitative approach with data collection methods through observation, interviews, and documentation. Based on the research conducted, the following results and conclusions are obtained: MSME Islamic Financial Management in Muaro Jambi Temple is carried out by trying only to take what is lawful and good, lawful way of acquisition: through trade that applies voluntarily and willingly, lawful method of acquisition: act fairly and avoid doubts and lawful. How to use: Help each other and avoid excessive risks. Obstacles in MSME Islamic Financial Management at Muaro Jambi Temple include personal needs and business turnover that are not separated and limited knowledge. Efforts in MSME Islamic Financial Management at Muaro Jambi Temple include the use of the budget in the needs that will be carried out so that the business being run can benefit, recording is done to anticipate losses occurring or expenditures occurring, so that income will also be clearer when recording, reporting is done made not just written numbers but have information. Exercising control by fully implementing control over the financial management of its business.

Samsinar, Samsinar; Ambarwati, Diana; Zamzam, Nur Ali Agus Najibul

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

Healthy financial conditions are key to reducing risks and ensuring business continuity. Company management must carry out wise management in making decisions and preparing budget policies carefully. This research aims to determine the comparison of financial performance through profitability, liquidity and solvency of PT. Telekomunikasi Indonesia and PT. Indosat 2018-2021. This type of research is quantitative descriptive with a population of all PT financial reports. Telkom and PT. Indosat published by the Indonesian Stock Exchange. The research results show that PT. Telekomunikasi Indonesia shows a superior position when compared to PT. Indosat. The trend graph illustrates that PT. Telekomunikasi Indonesia Tbk has better performance compared to PT. Indosat. (1) PT Telekomunikasi Indonesia Tbk's Profitability Ratio is superior to PT Indosat in generating profits. (2) PT Telekomunikasi Indonesia's Liquidity Ratio is far superior to PT. Indosat. (3) Solvency Ratio of PT. Indonesian Telecommunication is superior compared to PT. Indosat. Based on the research results, PT Indosat and PT. Telecommunication needs to make better strategy or policy changes to manage its assets, assets and debts so that it can provide better profits in the future.

Nurbintang, Fitra; Siti Julaeha, Lia

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

McDonald's is one of the largest franchises that has rapidly expanded in Indonesia and internationally, becoming one of the fast-food restaurants that is still favored by people both from Indonesia and abroad. Despite the emergence of numerous competitors, McDonald's continues to thrive and excel with various strategies and innovations. One of them is the BTS Meal project, which resulted in a 57% increase in net sales. The research method used is a quantitative type with a descriptive nature, involving the distribution of questionnaires to 96 respondents who have purchased McDonald's products in Jakarta at least once. The sample for this research was determined using the Lemeshow Formula. This study utilizes multiple linear regression analysis and has fulfilled tests for instruments and classical assumptions, processed using the Statistical Package for Social Science (SPSS) version 25 software. The results of the regression analysis show that the variables of product innovation and sales promotion have significance values of <0.001. Product innovation and sales promotion together have a significance value of 0.000, contributing 62.9% to competitive advantage, while the remaining 37.1% is influenced by other factors. The conclusion drawn from the research is that product innovation significantly affects competitive advantage. Meanwhile, sales promotion significantly influences purchasing decisions. Product innovation and sales promotion, when considered together, significantly impact competitive advantage.

Suyono Suyono; Sofiani Afifah Hariyanto

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to identify the influence of digital marketing BigHit Entertainment, a kpop agency in the digital era, especially in Indonesia. Research on digital marketing strategies and album sales of the current K-pop group, namely BTS, as well as before and the purchasing power of fans. Quantitative research uses data in the form of articles, videos, and questionnaire data. The strategy carried out by BigHit is in line with the marketing steps of the 4.0 era which began with an understanding of consumer behavior, human-oriented marketing for brand appeal, content marketing for brand recognition. In the process of this strategy, fans mostly consist of young people and women, teenagers play a major role as good promoters and distributors.  

Almas Qinthar Tri Cipto; Sumriyah Sumriyah

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2023 Pusat Riset dan Inovasi Nasional

Bankruptcy occurs when a debtor is unable to pay his debts to creditors. Countries can also experience financial difficulties leading to bankruptcy. The purpose of the bankruptcy process in a limited company is to speed up the liquidation process and distribution of company assets to creditors. As a corporation that has characteristics like private law, a limited company separates its assets from the management of the company. However, if the limited company goes bankrupt and disbands, can the management of the company still be held accountable or not?

Farid Hardianysah

JURNAL HUKUM, POLITIK DAN ILMU SOSIAL 2023 Pusat Riset dan Inovasi Nasional

Developments in guarantee law always evolve over time. The law of guarantees is very closely related to the implementation of credit, lending and borrowing or as repayment of debts between creditors and debtors. In its legal aspect, control over objects that serve as collateral for a debt gives birth to material rights that provide privileges to creditors in the event that the debtor is unable to pay obligations while at the same time providing legal protection to creditors in carrying out their debts. Law Number 42 of 1992 concerning Fiduciary Guarantees provides a legal basis regarding the implementation of guarantees as guarantees for repayment of debts from debtors. The enactment of the law regarding fiduciary guarantees is expected to provide proportionality between debtors and creditors. In its development, the implementation of execution in the context of fiduciary guarantee law through the Constitutional Court Decision Number 2/PUU-XIX/2021 which is a form of explanation as well as confirmation of the Constitutional Court Decision 18/PUU-XVII/2019 regarding the application of execution of fiduciary guarantees has had legal implications in society . Based on the Constitutional Court's decision which created a new norm in the context of executing fiduciary guarantees, it directly changes the procedures and conditions that must be met for the execution of parate execution by creditors in the event that the debtor acknowledges default and voluntarily surrenders the object of fiduciary collateral so that it is expected can realize the principles of legal certainty, justice and benefit within the framework of the principle of proportionality between debtors and creditors in the practice of Fiduciary Guarantees.

Susilowati Susilowati

JURNAL HUKUM, POLITIK DAN ILMU SOSIAL 2023 Pusat Riset dan Inovasi Nasional

Credit Guarantee in the Syndicated Bank Credit Agreement is the most important guarantee in the Syndicated Credit Agreement which is the main discussion in this Legal Writing. The method that the author uses in this legal research is normative juridical, where the documents used as guidelines in the preparation are primary legal documents and secondary legal documents. The Credit Guarantee in the Syndicated Credit Agreement that I will use is a credit guarantee with concession rights which includes toll road concession revenues, escrow accounts, and insurance claims. The Credit Guarantee is important to cover or guarantee the Creditors in the Syndicated Bank in the event of a default or bad credit or default from the Debtor. Collateral as regulated in Law number 7 of 1992 concerning Banking as amended by Law number 10 of 1998 concerning Amendments to Law number 7 of 1992 concerning Banking, guarantee is defined as "faith in faith and ability and ability of the customer or debtor to pay off the debt or return the financing as agreed. Credit guarantees (debts) as regulated in article 1131 of the Civil Code are "all objects of the debtor, both movable and immovable, both existing and those that will exist in the future, become dependents for all individual engagements". The credit guarantee that will be discussed in this legal writing is the credit guarantee in the Syndicate Credit Agreement or syndicate loan in the form of concessions. Concession is the granting of rights, permits, or land by the Government, companies, individuals, or other legal entities. The granting of concession rights is generally applied to the development of partnerships between the government and the private sector. Syndicated credit is one of the types of credit, but the difference in Syndicated Loans is related to the number of creditors. In the Syndicated Credit Agreement, the creditor is more than one creditor. The discussion of Syndicated Credit Guarantee that will be discussed in this legal writing is the Credit Guarantee in the Syndicated Credit Agreement between PT. JJP with PT. BNI Bank, PT. Bank Mandiri, PT. Bank BRI and PT. Bank BPD Central Java in terms of the construction of the Semarang Toll Road. The object of the Credit Guarantee in the Syndicated Credit Agreement in the form of Concession Rights which is not a fiduciary or mortgage must be made in the agreement related to the risks that will occur as a result of the syndicated credit agreement, especially on the guarantee so that no party is harmed from the syndicated credit agreement and development can run smoothly. In this regard, the Government should always be innovative towards legal regulations in line with development progress so that they do not become legal problems in the future.  

Muhamad Arifianto

JURNAL HUKUM, POLITIK DAN ILMU SOSIAL 2023 Pusat Riset dan Inovasi Nasional

The position of the Committee for State Receivables (PUPN), from a constitutional point of view, should be able to become a strong and professional representative interdepartmental institution in line with the goals and expectations of its establishment in accordance with laws and regulations to support the wheels of the economy and benefit the country's finances at a macro level. The problem in this study is regarding how PUPN's authority is viewed from the point of view of the legal system theory. The method used in this research is descriptive research method with a normative juridical approach. Law Number 49 Prp of 1960 concerning the Committee for State Receivable Affairs, is the forerunner of the paradigm for settlement of State Receivables by incorporating elements of managing and collecting state debts with very effective and strong authority from a legal standpoint. In addition, the institutional form that is interdepartmental gives a special image and the presence of law enforcement officials in it can have a significant psychological effect on the debt guarantor. Not to mention that the PUPN itself is equipped with parate execution powers which are the same as the court's execution powers.

Gabriella Julianika Erline; Hasim As’ari

Jurnal Pengabdian Kepada Masyarakat 2023 Pusat Riset dan Inovasi Nasional

Financial planning and management for employees of  New Topsy Salon Plaza Ambarrukmo Yogyakarta hasn’t been done optimally. Some employees are unable to pay debts on time and unable to pay mandatory contributions because of various reasons. The purpose of this community service activity is to increase knowledge & skills in financial planning & management, especially for employees at New Topsy Salon Plaza Ambarrukmo Yogyakarta. This community service activity at New Topsy Salon Plaza Ambarrukmo, Yogyakarta was carried out on April 05, 2023. The methods used in community service activities include counseling, discussion, questions and answers. The results, shows that community service activities at New Topsy Salon Plaza Ambarrukmo, Yogyakarta succeeded in providing education about ideal financial planning to employees, including housewives and employees who aren’t married. Participants were able to understand the importance of planning finances systematically and managing expenses, income, and investments to achieve short-term and long-term financial goals.  

Silalahi, Radika; Hutagalung, Jeniusman Ahmad; Simatupang, Sahat

Jurnal Riset Rumpun Ilmu Ekonomi 2023 Lembaga Pengembangan Kinerja Dosen

Liquidity issues are important in maintaining the smooth operation of the company as well as in short-term and emergency needs as well as the growth function (investment) to develop owned assets in accordance with the expectations desired by the company. Information about budgeted cash flows can produce relevant information, because from this cash flow it can be known the need for the company's operations from the source of the recipient. Given the large number of cash receipts and disbursements managed, a list is needed that contains all cash inflows and cash outflows presented in the form of a cash flow statement. The results of the discussion concluded that cash management plays a role in the liquidity of CV. PSP Group, this can be proven from the results of research by calculating liquidity with the Current Ratio, Cash Ratio, and Quick Ratio, where the calculation results for 1 year, namely from January to December 2021 the calculation results for the liquidity ratio are > 1 as much as 75%, where with the existence of good cash management will have a positive impact, which means the application of cash management at CV. PSP Group is better, on company liquidity and financial conditions with a liquidity ratio of < 1 of 25%, which means that future conditions need to be improved in cash management to make it even better because there are still conditions that cash management in 2021 is not liquid or in the sense that CV. From July to September, the PSP Group was unable to pay its current debts in a timely manner, which resulted in obstacles to the company's payment of employee salaries and other important company expenses.

Khalyza Qaedaniesa Wibowo; Moulia Putri Utami

Jurnal Media Administrasi 2023 Universitas 17 Agustus 1945 Semarang, Indonesia

Penelitian ini dilatar belakangi dengan adanya keberadaan Korea Selatan wave yang lama sudah singgah di Indonesia. Korea Selatann Wave membawa budayanya juga dengan band-bandnya sala satunya adalah BTS. Tokopedia melihat adanya peluang dari boyband tersebut karena memang jumlah penggemamya yang banyak sekali dan di cap sebagai boyband nomor 1 di dunia. Ketenaran tersebut membuat banyak brand-brand besar tertarik untuk menaik kerjasama untuk menyukseskan penjualan dalam brandnya salah satunya ialah Tokopedia. Pengaruh brand ambassador BTS untuk minat beli remaja menjadi tujuan dari dibuatnya penelitian ini. Dengan menggunakan teori minat beli dari Kotler dan Keller, dengan konse pemasaran berupa brand ambassador dan juga kepercayaan maka penelitian in menghipotesiskan brand ambassador dengan minat beli remaja. Penelitian ini bersifata eksplanatif dengan metode survei. Data dirai melalui kuisioner Google Form kepada 60 respondens menggunakan teknik pengambilan sistematik random sampling. Hipotesis diuji dengan uji regresi linier. Hasil dari penelitian membuktikan bahwa variabel brand ambassador berengaruh signifikan kepada minat beli remaja di Tokopedia sebesar 3,20%. Hasil persamaan regresi menunjukkan Y = 0.967 + 0,590X. Peningkatan minat beli, terdapat faktor seperti kepercayan terhadap brand ambassador, penawaran yang menarik, harga yang bersaing kekreatifan dalam promosi, dan power (pengaruh).