Ihtiyath: Jurnal Manajemen Keuangan Syariah http://journal.iainlangsa.ac.id/index.php/ihtiyath <p><strong>Ihtiyath Journal</strong> was published by the Faculty of Economics and Islamic Business IAIN Langsa which aims to disseminate research results and ideas of academics and practitioners in the field of Islamic finance management. The topics in Ihtiyath Journal include sharia financial management, sharia marketing, sharia retail management, human resource management, operational management, strategy management, international business, small and medium scale businesses, entrepreneurship, and sharia tourism management and other themes that related to sharia financial management. Ihtiyath Journal is published since 2017 with a publishing period of 2 (two) times a year, namely <strong>September</strong> and <strong>December</strong>.</p> <p>&nbsp;</p> Fakultas Ekonomi dan Bisnis Islam en-US Ihtiyath: Jurnal Manajemen Keuangan Syariah 2597-4432 PERSEPSI MASYARAKAT TENTANG AKAN DI KONVERSIKANNYA BANK KONVENSIONAL KE BANK SYARIAH DI ACEH STUDI KASUS DI KOTA LANGSA http://journal.iainlangsa.ac.id/index.php/ihtiyath/article/view/707 <p>This study aims to determine the public perception in the city of Langsa about Aceh Qanun related to Aceh provincial Qanun No. 8 0f 2014 concerning in the principles of Islamic Law and Qanun No. 8 of 2016 concerning the Halal Product Guarantee System which requires banks to operate in Aceh to be based on sharia principles. The method used in the study is qualitative descriptive. The results of this study the community is very supportive for the enactment of these regulations, but the public hopes that islamic banks operating in the province of Aceh must provide the same facilities as conventional banks which are currently very good compared to islamic banks in terms of facilities owned.</p> Early Ridho Kismawadi Uun Dwi Al Muddatstsir Copyright (c) 2018 Ihtiyath: Jurnal Manajemen Keuangan Syariah 2018-12-07 2018-12-07 2 2 10.32505/ihtiyath.v2i2.707 FAKTOR-FAKTOR YANG MEMPENGARUHI KONSUMEN DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN PRODUK GREEN WORLD GLOBAL DI BANDA ACEH http://journal.iainlangsa.ac.id/index.php/ihtiyath/article/view/708 <p>This study aims to determine whether cultural factors, social, personal and psychological factors have a simultaneous and significant effect on the purchasing decisions of Green World Global products in Banda Aceh. The sample in this study amounted to 60 respondents. The sampling technique in this study is the accidental sampling technique. Research this done during one month. Analysis of the data used in this study by using validity test, reliability test, coefficient of determination analysis, simultaneous test, formal test, from the results of test conducted found that all cultural, social, personal and psychological factors have no significants effect on product purchase decision making Green World Global, but from the four factors, personal factors have a significants effect on purchasing decisions with the results of the coefficient t count 1,729&gt; t table 1,671 or it can be said the personal variables influence the purchasing decisions of Green World Global products.</p> Saiful Amri Copyright (c) 2018 Ihtiyath: Jurnal Manajemen Keuangan Syariah 2018-12-07 2018-12-07 2 2 10.32505/ihtiyath.v2i2.708 TARIF PAJAK, PROBABILITAS PEMERIKSAAN PAJAK DAN TINGKAT KEPATUHAN PAJAK: SEBUAH STUDI EKSPERIMEN http://journal.iainlangsa.ac.id/index.php/ihtiyath/article/view/709 <p>This study examines the tax rates and probability of tax examination on taxpayer compliance. Based on experimental 2x2 factorial design data between subjects, participants given low tax rates manipulations tend to be more compliant than participants given high tax rates manipulations, as well as the probability of tax examination, participants tend to be more compliant on high probability of tax examination manipulation than low probability of tax examination manipulation. Lastly, the interaction effect results do not show significant results. It was found that tax compliance can be achieved more effectively when low tax rates combined with high probability of tax examination. This study contributes to the tax compliance literature especially with the specific topic of tax rates and Probability of tax examination.</p> Nur Ahmad Ricky Rudianto Copyright (c) 2018 Ihtiyath: Jurnal Manajemen Keuangan Syariah 2018-12-07 2018-12-07 2 2 10.32505/ihtiyath.v2i2.709 ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN PENDEKATAN RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL) http://journal.iainlangsa.ac.id/index.php/ihtiyath/article/view/710 <p>This study aims to determine the soundness of the bank at PT. Bank Rakyat Republik, Tbk which is seen from risk profile factors, good corporate governance, earnings, and capital during the period 2013-2017. The method of data analysis in this study is descriptive analysis with a quantitative approach. In the results of data analysis, it can be explained that the soundness of the bank at PT. Bank Rakyat Indonesia, Tbk, judging from the risk profile factor, shows that the bank’s NPL below 2% with a very healthy predicate and the majority of bank LDR predicate is quite healty. The factor of good corporate governance shows that the bank has a very trusted title. The earnings factor shows that bank ROA of more than 1.5% with a very healthy predicate and bank NIM of more than 3% with a very healthy predicate. The capital factor shows that the bank CAR of more than 12% has a ver healthy predicate. So that the assessment of the soundness of the bank at PT. Bank Rakyat Indonesia, Tbk seen fromrisk profile factors, good corporate governance, earnings, and capital during the period 2013-2017 with an average value of 93,99% included in the category of “Very Healthy” or composite rating 1 (PK-1)</p> Meutia Dewi Copyright (c) 2018 Ihtiyath: Jurnal Manajemen Keuangan Syariah 2018-12-07 2018-12-07 2 2 10.32505/ihtiyath.v2i2.710 PENGARUH KUALITAS PELAYANAN PRIMA (SERVICE EXCELLENCE), PORSI BAGI HASIL DAN TINGKAT PENDAPATAN NASABAH TERHADAP TABUNGAN FIRDAUS PADA PT. BANK ACEH SYARIAH LANGSA http://journal.iainlangsa.ac.id/index.php/ihtiyath/article/view/711 <p>This study aimed to test the Influence of Excellent Service Quality, Portion of Profit Sharing and Savings Income Level of Customers of Firdaus Savings at PT. Bank Aceh Syariah Langsa empirically. The method used for data analysis was OLS (Ordinary Least Square) with double linear regression estimation model based on the results of data processing by using Eviews software program. From the research result, R2 value of 0.851 was obtained. This means that approximately 85.1 percent of the proportion of independent variables used could explain the dependent variable variation in that model. Whereas the remaining of 14.9 percent was explained by other variables that were not used in this study. While the estimation results showed that the F-count was greater than the F-table (F-calculated = 22.71 &gt; F-table = 2.67) for the function of the amount of the savings equation. It means that all independent variables used in the estimation of this analysis model namely service, profit sharing, and income jointly gave significant effect on the amount of Firdaus Savings at PT. Bank Aceh Syariah Langsa. Thus the Coefficient of service showed a value of 1.028 which means that the higher the level of service which was equal to 1.028 percent, the savings would increase the amount of Firdaus Savings at PT. Bank Aceh Syariah Langsa for about 1.028 percent and was elastic, the Coefficient of profit sharing showed a value of 1.425 which means that any increase of profit sharing in the yield of 1.425 percent, the savings would increase the amount of Firdaus Savings at PT. Bank Aceh Syariah Langsa for about 1.425 percent and was elastic. The Coefficient of income showed a value of 0.737 which means that any increase in revenues of 0.737 percent, the savings would increase the amount of Firdaus Savings at PT. Bank Aceh Syariah Langsa for about 0.737 percent and was inelastic. Service is one of the dominant factors that affect the amount of savings in Islamic banks, then it must be put into consideration by any Islamic banks to keep improving their services.<br><br></p> Muhammad Safri Antoni Copyright (c) 2018 Ihtiyath: Jurnal Manajemen Keuangan Syariah 2018-12-07 2018-12-07 2 2 10.32505/ihtiyath.v2i2.711 PENGARUH JUMLAH PENDUDUK, JUMLAH PENGANGGURAN DAN TINGKAT PENDIDIKAN TERHADAP KETIMPANGAN PENDAPATAN http://journal.iainlangsa.ac.id/index.php/ihtiyath/article/view/715 <p>ABSTRACT This study was conducted to determine the effect of population, number of unemployed and the level of education on income inequality in the village of Palopat Maria, Padangsidimpuan Hutaimbaru District. The data processed in this study was primary data obtained through questionnaires in four environments in the village of Palopat Maria, Padangsidimpuan Hutaimbaru Subdistrict. The data obtained were analyzed using multiple linear regression that the equation was KP = - 0.007 + 0.023JP + 0.017JPNG + 0.003TP. Based on the analysis, the population, the number of unemployed and the level of education have affected 19.5 percent while the remaining 80.5 percent was influenced by other variables outside this research. The population have affected income inequality with the value of t count&gt; t table (2,821&gt; 1,664), the number of unemployed influences income inequality with the value of t count&gt; t table (1,729&gt; 1,644) and the level of education did not affect income inequality with the value of t count &lt;t table (0.726 &lt;1.664). The number of population, the number of unemployed and the level of education have affected income inequality with an F count&gt; F table that is 6,454&gt; 2,71 simultaneously.</p> Zulaika Matondang Copyright (c) 2018 Ihtiyath: Jurnal Manajemen Keuangan Syariah 2018-12-11 2018-12-11 2 2 10.32505/ihtiyath.v2i2.715