This study is shown to determine the factors that influence purchasing decisions at PT. Safco Multi Trading Medan. Price and product quality as independent variables and purchasing decisions as dependent variables. The method used in this research is to use quantitative research. Data obtained and analyzed using multiple linear regression equation with the equation Y = 4.020 + 0.378X1 + 0.500X2. This analysis includes the t test in the effect of price on purchasing decisions is 3.619 with Sig 0.001 and the t test in the effect of product quality on purchasing decisions is 5.639 with Sig 0.000, R-Square of 0.391, f test of 26.355 with Sig 0.000. The results showed that the price had a positive and significant effect on purchasing decisions at customers of PT. Shafco Multi Trading. Product quality has a positive and significant effect of 39.1% on purchasing decisions at customers of PT. Shafco Multi Trading, purchasing decision is a moderating variable in influencing product quality on purchasing decisions at PT. Shafco Multi Trading so that 60.9% is influenced by other factors not examined by researchers.
Financial institutions, such as banks, and financial products that adhere to the Islamic sharia system are growing, as is the idea of sharia accounting. The phenomenon of the emergence of two streams of formulation of sharia accounting theory in the form of idealistic and pragmatic streams raises problems and difficulties in the development of sharia accounting thought. The research approach and analysis of ideas used are both qualitative. The results of this study indicate that sharia accounting theory is an accounting theory that is intended to account for human actions in the field of asset management entrusted to them by those who give responsibility in an appropriate manner and comply with the sharia of Allah SWT. The aspect of faith requires that sharia accounting contain monotheism toward Allah SWT. The legal aspect of amaliyah makes sharia accounting based on the understanding that accounting behavior has the value of rights and obligations, sanctions, and rewards, which are interpreted from "urf syaari" in the Al Quran and the Sunnah. The sharia accounting theory positions the human urf in his heart to achieve mahabbah, which is based on the law of practice.
Penelitian ini bertujuan untuk mengetahui Kontribusi Unit Usaha dayah perbatasan Darul Amin dalam meningkatkan kesejahtraan guru Pondok Pesantren Darul Amin Aceh Tenggara. Penelitian ini menggunakan pendekatan lapangan (field research) dengan metode kualitatif. Teknik pengumpulan data adalah observasi, wawancara, dan dokumentasi. Subyek penelitian ini adalah pengasuh pesantren, ustadz dan ustadzah pesantren, pengurus pesantren, serta para santri di dayah perbatasan Darul Amin Aceh Tenggara. Temuan penelitian diketahui : Peran Unit Usaha Dayah Dalam Mensejahtrakan Guru Perbatasan Darul Amin adalah hasil Unit Usaha dayah digunakan untuk biaya investasi dan kesejahtraan guru, keuntungan yang masuk ke kas bendahara kemudian dilaporkan ke pimpinan dan di perguanakan kembali untuk pengembangan dan pengoptimalan sarana dan prasarana lembaga-lembaga pendidikan yang dibawah naungannya, dimana keuntungan tersebut tidak hanya boleh dinikmati perorangan akan tetapi lebih ditunjukkan untuk kemaslahatan bersama, apabila setiap lembaga pendidikan Islam mampu mempraktikkan manajemen Unit Usaha maka ia akan mampu mengokohkan fungsinya untuk Tafaqquhfiddin, yaitu melestarikan dan menjaga ajaran agama Islam seutuhnya. Dengan adanya pendidikan entrepreneurship ini diharapkan dapat meningkatkan peran dan fungsi pondok pesantren dalam membekali santri agar mampu untuk tetap survive dalam gempuran arus globalisasi yang semakin menggurita. Santri ketika terjun ke masyarakat mampu memberikan manfaat kepada masyarakat sekitar tidak hanya dalam wujud pengetahuan dan pengamalan agama tetapi juga hal kebutuhan ekonomi
<table border="1" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top" width="369"><p>Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pengetahuan dan kualitas produk terhadap minat menggunakan produk di BMT Pesantren Ar-Raudlatul Hasanah. Jenis penelitian yang digunakan berupa penelitian kuantitatif, Adapun metode pengumpulan data yang digunakan berupa angket yaitu angket tertutup. Dimana instrumen penelitian menggunakan softawre SPSS sebab menggunakan analisis regresi linear berganda dengan melakukan uji validitas dan reliabilitas. Adapun teknik analisa data yang digunakan yaitu uji asumsi klasik berupa uji normalitas, uji multikolinieritas, uji heteroskedastisitas serta uji linieritas. Hasil penelitan menunjukkan bahwa pengetahuan berpengaruh positif terhadap minat nasabah menggunakan produk BMT medan dengan hasil uji statstik dengan tingkatan signifikan 0.009 0,05 dengan demikain HO di tolak Ha di terima. Kualitas produk tidak berpengaruh terhadap minta nasabah menggunakan produk BMT Raudhah medan, denga hasil statistik dengan tingkat signifikan 0.120 0,05 dengan demikian HO di terima Ha di tolak. 3. Nilai F hitung 18.385 dengan nilai tingkat sig 0.000 oleh karena itu nilai sig 0.000 0,05 dan nilai F hitung 18.385 F tabel 3,35 dengan demikian Ho di tolak dan Ha di terima.</p><p> </p></td></tr></tbody></table>
The problem behind this research is that ideally the financial accountability of Islamic organizations including educational institutions must uphold Islamic values. But in reality, there are still many Islamic educational institutions that have not made Islamic values the basis for managing the financial system. Al Jam'iyatul Washliyah as a community organization based on Islamic teachings manages several universities, where financial management and accountability are required to be based on Islamic values. The formulation of this research is how financial accountability has the dimensions of Islamic values at Al Washliyah College in North Sumatra. This research is a qualitative research with a phenomenological approach, while the paradigm used is an interpretive paradigm. Data collection methods are interviews, observation and documentation. The data sources of this research are primary and secondary data sources. Primary data were obtained directly from the results of interviews with all informants, namely the vice chancellor II/vice chair II for finance at each Al Washliyah university in North Sumatra. Data analysis techniques are data collection, data reduction and drawing conclusions. Techniques to guarantee data validity are credibility, transferability, dependability, and confirmability testing. The results of this study concluded that Islamic values on financial accountability at Al Washliyah College are the value of siddiq, the value of tabligh, the value of trust, the value of fatah, the value of sincerity and the value of deliberation which are used as the basis for carrying out financial management at the Al Washliyah College of North Sumatra.
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