Zakat is the principle basis for upholding the social structure of Islam obligatory almsgiving. With the implementation of zakat institutions correctly and adequately, it is expected that the difficulties and suffering of the poor can be reduced. The role of the government as a regulator in managing zakat in a country is essential for macroeconomic policy. Islam has applied both centralized and decentralized approaches in the past.Nevertheless, each country has different policies in its implementation, including Indonesia and Malaysia. This research uses the descriptive-comparative method with a qualitative approach. This study uses library research methods; its resources are taken from secondary sources in the form of books, journals, and paper related to the obligation to pay zakat for people who misuse money from the collection of zakat. In Indonesia, each region follows a centralized rule, is not allowed to make its own rules. Following the political structure in Malaysia, zakat is managed by each country. Each country has full rights and obligations in managing zaka.
The problem that becomes the background of this research is in determining the selling price of a basic product that is used is the calculation of the cost of production, which is a way to take into account the determination of cost elements into the cost of the product and the selling price that is set must be able to determine all costs that produce long term profit. Based on the determination of the correct product cost of a product, it will be able to reduce uncertainty in determining the selling price. The purpose of this study is to find out how to calculate the cost of production based on the full costing method for determining the selling price of the product. In determining the selling price of the product, the selling price method is used based on cost-plus pricing. Cost plus pricing is the determination of the price by adding a certain amount (percentage) of the selling price or cost as profit. The method used in this study is quantitative descriptive analysis method, the results of this study indicate that there are advantages in calculating the cost of goods manufactured based on the Full Costing method and to be able to determine the cost of goods sold, the production costs must be calculated at the beginning of each month based on the previous period's sales report.
Indonesia is a country with the largest Muslim population in the world. The potential of Islamic financial instruments for the welfare of the people grows in society, one of which is cash waqf and shares. Most Islamic scholars allow cash and shares to be used as objects of waqf. Both cash and stock endowments can be implemented into two models. Cash waqf can be implemented as mutual funds or converted into other fixed assets. Meanwhile, the implementation of share waqf can be done through corporate waqf and individual share waqf. Individual share waqf is applied with two models, namely waqf from the profit of shares and waqf in the form of per-lot Sharia shares. The purpose of this study is to determine the concepts, opportunities and challenges of share waqf in Indonesia. Based on the research, it was found that share waqf has a great opportunity in Indonesia, considering that the majority of the population is Muslim. However, the implementation of the share waqf program in Indonesia in the future face various challenges that must be resolved in order for the share waqf to develop in Indonesia.
Zakat selain merupakan sesuatu yang wajib dikeluarkan oleh umat Islam, memiliki prospek yang baik dan sangat produktif jika dikelola, dan disalurkan dengan cara yang benar. Penelitian ini menggunakan pendekatan kualitatif. Dengan menggunakan metode penelitian kepustakaan, data diperoleh dari data sekunder berupa buku, artikel, dan data olahan dari pihak lain atau data publikasi seperti data publikasi BAZNAS dan yang terkait dengan penelitian ini. Di Indonesia terdapat beberapa permasalahan yang menjadi tantangan pengelolaan zakat, yaitu masalah regulator, masalah OPZ, dan masalah mustahik dan muzakki. Oleh karena itu, diperlukan beberapa solusi untuk menyelesaikan beberapa permasalahan yang ada, guna meningkatkan pengelolaan zakat di Indonesia.
Tujuan penelitian adalah untuk mengetahui apakah brand image (citra merek) berpengaruh terhadap keputusan pembelian konsumen. Berdasarkan hasil penelitian diperoleh F hitung sebesar 83.335 dan nilai Ftabel 3.077309 sebesar hal ini berarti (Fhitung >Ftabel). Kemudian berdasarkan uji signifikasi di peroleh nilai signifikasi sebesar 0,000. Karena Fhitung > Ftabel dan juga karena signifikansi = 0,00 < 0,05 sehingga brand image (citra merek) berpengaruh signifikan terhadap Keputusan Pembelian Fashion Muslim: Rabbani. Pendekatan yang akan digunakan dalam penelitian ini adalah pendekatan kuantitatif. Pendekatan ini dilakukan dengan mengadakan pengujian hipotesis, pengukuran data dan pembuatan kesimpulan.. Variabel yang digunakan dalam penelitian ini terdiri dari dua variabel, yaitu variabel endogen dan variabel eksogen. Variabel eksogen dalam penelitan ini adalah Citra merek (X1), dan variabel endogen tergantung adalah Keputusan Pembelian (Y1). Berbasis pada teknik pengumpulan data dan informasi, di penelitian ini menggunakan satu jenis data, yaitu datab primer. Pengumpulan data dilakukan melalui survei menggunakan kuesioner kepada responden. Populasi data penelitian ini adalah semua pelanggan yang telah membeli produk dengan merek Rabbani. Sampel yang digunakan dalam penelitian adalah sebesar 112 responden. Teknik pengambilan data dengan menyebar angket kepada konsumen dengan jumlah pertanyaan yang terdiri dari 6 pertanyaan dari variabel Brand Image (Citra Merek), dan 7 pertanyaan dari Variabel keputusan pembelian. Brand image (citra merek ) memiliki pengaruh yang positif signifikan terhadap pengambilan keputusan pembelian fashion muslim: rabbani. Dengan signifikan diperoleh F hitung sebesar 83.335 dan nilai Ftabel 3.077309 sebesar hal ini berarti (Fhitung >Ftabel). Kemudian berdasarkan uji signifikasi di peroleh nilai signifikasi sebesar 0,000. Karena Fhitung > Ftabel dan juga karena signifikansi = 0,00 < 0,05 sehingga brand image (citra merek) berpengaruh signifikan terhadap Keputusan Pembelian Fashion Muslim: Rabbani. dan taraf koefisien determinasi (r2) atau R square diperoleh sebesar 0,431 atau (43,1%), atau variasi variabel bebas yang digunakan dalam model mampu menjelaskan sebesar 43,1% variasi variabel dependen. Sedangkan sisanya dipengaruhi variabel lain yang tidak dimasukkan dalam model penelitian ini. Brand image (citra merek ) memiliki pengaruh yang positif signifikan terhadap pengambilan keputusan pembelian fashion muslim: rabbani
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