bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Kompensasi Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT X Di Sidoarjo
Authors: Finda Nur Afifah  , Aisyah Darti Megasari
Published: September 2024

This study aims to determine the effect of compensation and work motivation on employee performance at PT X using a quantitative approach, The numbernof samples used in this research was 100 PT X employees. The data collection technique used was a questionnaire technique. The data analysis techniques used are multiple linear regression, classical assumption test, t test, f test and coefficient of determination. Based on analysis using the t test, it can be seen that the independent variables compensation (X1) and work motivation (X2), partially have a positive anda significant effect on the dependent variable (Y) is employee performance. Then the result of the analysis using f testcan be seen that the independent variables compensation and work motivation together have a significant effect on the dependent variable, namely employee performance (Y). The result on the analysis using the coefficient of determination show that 61.2% of employee performance is influenced by compensation dan work motivation, while the remaining 38,8% in influenced by other variables not included in this study.
Analisis Penerapaan Prinsip 5C Pada Peyaluran Pembiayaan Murabahah Dalam Menurunkan Tingkat Pembiayaan Macet
Authors: Nurainun Putri  , Yenni Samri Juliati Nasution  , Muhammad Lathief Ilhamy Nasution
Published: September 2024

The purpose of this study was to determine the supporting and inhibiting factors in Murabahah financing at Bank Sumut Syariah Sub-Branch Lubuk Pakam and the results of the analysis of the application of the 5C principle in Murabahah financing at Bank Sumut Syariah Sub-Branch Lubuk Pakam. This research method uses descriptive qualitative research. While the data is done using observation, documentation and interview techniques. The data analysis model used in this research is qualitative analysis of the Miles and Huberman model, namely by reducing data, presenting data and drawing conclusions. The results in this study indicate that: Internal obstacles faced by Bank SUMUT Lubuk Pakam Syariah Sub-Branch in applying the 5C Principle, namely; limited customer information, limited technology, product suitability, property valuation, supervision and control, economic and industrial conditions. And external constraints faced by Bank SUMUT Lubuk Pakam Syariah Sub-Branch in applying the 5C Principle, namely; macroeconomics, changes in government policy, public consumption patterns, political uncertainty, regulatory changes.
Analisis Minat Konsumsi Masyarakat Dalam Meningkatkan Laba Penjualan Oleh-Oleh Khas Pasaman Barat Setelah Covid-19
Authors: Laila Fitri  , Sri Sudiarti  , Nur Fadhilah Ahmad Hasibuan
Published: September 2024

This research aims to find out whether people's consumption interest can increase profits from sales of West Pasaman specialty souvenirs, namely UMKM Corn Butter Chips after Covid-19. This research uses a qualitative method with a descriptive approach. The data collection technique in this research uses interview techniques, direct observation and literature study. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions. The research subject in this research is the owner of the UMKM Corn Butter Emping production house, namely Mr. Ade Media Saputra in Pinaga Village, Aua Kuniang, Pasaman District, West Pasaman Regency. Apart from that, several communities are responsible for providing the information needed by researchers. The sales data used in this research is data for 2018, 2019, 2020, 2021, and 2022 to see any changes in sales of UMKM Corn Butter Chips caused by Covid-19. The results of this research show that the sales profit of UMKM Corn Butter Chips after Covid-19 increased quite significantly compared to when Covid-19 occurred, reaching a percentage of 1.74% and a difference of Rp. 90,000,000, however, this sales profit has not yet reached the profit before Covid-19 occurred. Then, public interest in consumption can increase profits from sales of Butter Corn Emping souvenirs after Covid-19, as evidenced by the increase in public demand for Butter Corn Emping souvenirs with a percentage of 1.74% and a difference in demand of 1,800 kg.
Penerapan Sistem Informasi Akuntansi Dan Teknologi Informasi Pada Penjualan CV. Sentral Elektrindo Perkasa
Authors: Fajri Mustofa Akbar  , Hotbin Hasugian  , Budi Dharma
Published: September 2024

This research is to determine the application of accounting information systems and information technology to CV case study sales. Sentral Elektrindo Perkasa. This research uses qualitative research methods and data collection techniques using interview and documentation techniques. This research uses data collection techniques by interviewing several employees at CV. Sentral Elektrindo Perkasa. The results of this research indicate that the implementation of the Accounting Information System at CV. Sentral Elektrindo Perkasa has started to improve and meets standards, however routine control and supervision is very necessary so that things do not happen that could be detrimental to the company. And Application of Information Technology in CV. Sentral Elektrindo Perkasa has a very important role in bringing out the best potential from employees and also has an important role in the company achieving its goals and being able to increase sales potential optimally.
Implementasi Gadai (Rahn) Sawah Di Desa Sayur Mahincat Kecamatan Barumun Selatan Kabupaten Padang Lawas Dalam Perspektif Ekonomi Islam
Authors: Nur Hapipah Hasibuan  , Junda Harahap  , Nur Jannah Nasution
Published: September 2024

Based on the results of the research conducted that: (1) Implementation of Pawn (Rahn) in the Islamic Economic Perspective is an agreement or contract in mu'amalah which is carried out by two parties in the form of accounts payable by submitting an item as collateral for the debt. (2) Implementation of Pawning (Rahn) Rice Fields in Sayur Mahincat Village, Barumun Selatan District, Padang Lawas Regency in an Islamic economic perspective, namely the pawnshop (rahin) comes to the pawnbroker (murtahin) to borrow some money in cash to fulfill his life needs by handing over his rice fields as collateral for debt. The right to use the collateral is controlled by murtahin until the debt is paid off and there is also the pawnbroker who manages the rice fields themselves which are used as collateral with the proceeds from the fields being divided in half with the pawn recipient. There is no time limit for repayment of the debt, the end of the mortgage is rahin has been able to pay off his debt to the murtahin. the implementation of pawning (rahn) in rice fields is in accordance with the perspective of Islamic economics because there is willingness, the principle of helping, and avoiding extortion of pawned goods, because pawning is a contract of mutual help for those who need financial assistance, this pawn contract is related to a loan agreement what desperate people do.
Analisis Penerapan Sistem Informasi Akuntansi Penjualan Perumahan Dalam Meningkatkan Pengendalian Internal Perusahaan Properti Pada PT. Anugrah Reveno Lestari Abadi (PT. Arla) Kota Medan
Authors: Rahmalisa Oktadila  , Muhammad Arif  , Kusmilawaty Kusmilawaty
Published: September 2024

This research was conducted at a company operating in the property sector, called PT. Anugrah Reveno Lestari Abadi which is usually abbreviated as PT. ARLA. This research aims to find out how the sales accounting information system is implemented and how the sales accounting information system is implemented in improving internal control at PT. ARLA Medan City. This research method uses a qualitative method with a descriptive approach. The type of data used is primary data obtained from interviews and secondary data obtained from documentation. This research uses data collection techniques by interviewing several employees at PT. ARLA. The results of this research indicate that the implementation of the sales accounting information system at PT. ARLA has been running quite well. However, there are several weaknesses, such as still using an accounting system that is not yet computerized properly and there are also still duties between related information functions that are not in accordance with the elements of internal control so that the company's internal control has not been able to improve.
Pengaruh Indeks Saham Syariah Indonesia (ISSI), Indeks Harga Saham Gabungan (IHSG) dan Inflasi Terhadap Kinerja NAB Reksa Dana Saham Syariah Tahun 2018-2022
Authors: Muhammad Taufiq  , Andri Soemitra  , Muhammad Ikhsan Harahap
Published: September 2024

The fair market value of a mutual fund's securities and other assets less its liabilities (debt) is its net asset value, often referred to as net asset value (NAV). One of the benchmarks for assessing mutual fund performance is NAB. The aim of this research is to examine how ISSI, IHSG, and inflation will affect the Net Asset Value (NAB) of sharia stock mutual funds between 2018 and 2022. This research intends to show how ISSI, IHSG, and inflation affect Sharia Stock Mutual Funds. NAB performance on the Indonesian Stock Exchange. Explanatory research using quantitative methodology is this type of research. Multiple linear regression analysis, which has previously been evaluated using conventional assumptions, is the analysis technique used. The research results show that ISSI has a negative effect on the NAV Performance of Sharia Stock Mutual Funds, the Composite Stock Price Index has a positive effect, and Inflation has a positive effect on the NAV Performance of Sharia Stock Mutual Funds. The simultaneous influence of ISSI, IHSG, and inflation on the NAV performance of Sharia Equity Mutual Funds is quite large. To assume that all independent variables simultaneously or together have a significant influence on the Net Asset Value of Sharia Equity Mutual Funds at a confidence level of 95%, the F statistical value of 0.0000 is calculated which has a probability value of 5%.
 
Keywords: ISSI, IHSG, and Inflation affect Sharia Stock Mutual Funds
Analisis Kinerja Keuangan Pemerintah Daerah Dalam Pengelolaan Anggaran Pendapatan Dan Belanja Daerah Di Kabupaten Temanggung Tahun 2020-2022
Authors: Ivo Vianita  , Sevin Nurlaila Rahmawati  , Ana Aulia
Published: September 2024

This research was conducted to determine the Financial Performance of Temanggung Regional Revenue and Expenditure for the 2020-2022 Fiscal Year. Analysis of the Budget Realization Report using the independence ratio, effectiveness ratio and efficiency ratio can determine the Financial Performance of Income and Expenditures. This research uses a qualitative descriptive method, specifically using the Temanggung Regional Budget Realization Report (LRA) for 2020-2022. The results of this research show that the Financial Performance of Temanggung Regional Income and Expenditures in 2020 to 2022 is not yet independent because seen from the independence ratio it still shows regional dependence on government assistance. In 2020 and 2021 it can be said to be effective and quite efficient. Meanwhile, in 2022, the Financial Performance of Temanggung Regional Revenue and Expenditures experienced a decline in performance, resulting in less effective performance and quite efficient spending. From the results of the research carried out, it is hoped that the Temanggung regional government will be able to carry out evaluations by paying attention to the level of independence, efficiency and effectiveness ratios in order to advance the future.
Perekonomian Pada Masa Al-Khulafa’ Al-Rasyidin
Authors: Rahma Aulia Hasanah  , Rodiatul Husna  , Gafa Anjasya  , Fikri Azka Tanjung  , Masleni Nasution
Published: September 2024

This article was written against the background that the economic system is very important for social organization, and economic development is the most important factor in realizing the economic prosperity of society. A healthy economy creates a strong country that can achieve the goals of the economic system according to existing capabilities through continuous struggle between the government and its people. This study aims to identify the role of the Rashidun Caliphate as head of government in economic development and to determine the conditions for economic development under the leadership of the Rashidun Caliphate. Four Companions of the Prophet: Abu Bakar Ash-Shiddiq, Umar bin Khattab, Uthman bin Affan, and Ali bin Abi Talib, led Khulafaur Rasyidin. Rasyid Khulafah's economic policies are included in the history of Islamic economic thought. Based on research on economic development during the Khulafah Rasyidin era, the roles of heads of state and government in economic development include 1) running business in accordance with Islamic covenants, 2) requiring Muslims to pay zakat, 3) providing aid. jizyah for the poor, 4) formation of several sections, and so on.
Implementasi Etika Manajemen Sumber Daya Manusia di Lembaga Pendidikan Mas Al-Washliyah 22 Tembung
Authors: Syafri Fadillah Marpaung  , Marsyela Marsyela  , Marsyeli Marsyeli  , Uswatun Hasanah
Published: September 2024

This research aims to analyze the implementation of human resource management ethics at the MAS Al-Washliyah 22 Tembung Educational Institution. The method used is qualitative descriptive data analysis with a case study approach through interviews, documentation, observation with one of the teachers at MAS Al-Washliyah 22 Tembung. The aim of this research is to determine the implementation of human resource management ethics at the MAS Al-Washliyah 22 Tembung Educational Institution. This research will focus on the definition of educational ethics, human resource management such as the performance of employees or teaching staff and the productivity of teaching staff and the work morale of teaching staff. The research results show that ethics in human resource management principles must match the commitment of words with the achievement of personal performance through actions or work implementation. Which can build and create results from performance that are in line with common goals.
Analisis Strategi Pemasaran Terhadap Peningkatan Penjualan Melalui Jaringan Bisnis
Authors: Resya Dwi Marselina  , Sehwuda Sehwuda  , Siti Maryam H  , Tasha Ratna Dewi  , Wiwin Fadila  , Yani Nuryani
Published: September 2024

A wedding is a very important moment for everyone and requires meticulous preparation, sometimes taking months to years, but the lack of time and support from friends and family is often not enough to fulfill all the needs for planning a wedding. In this case, wedding organizers (WOs) are here to solve this problem. This study aims to examine the growing wedding designing business in Tanjungwangi Village, Pacet, Bandung Regency, especially Friskia Ala Ala Wedding Organizer. This research provides an in-depth description of client experiences, processes, and variables that contribute to the services they offer. The method used in this research is, descriptive qualitative method with the technique of collecting data through direct observation and interviews.Friskia Ala Ala Wedding Organizer offers various services, such as make-up artist (MUA), prewedding, decoration, location, catering, photography, film, and entertainment. Friskia Ala Ala Wedding Organizer conducted a SWOT analysis which showed that there are strengths to attract customers and low prices. Friskia Ala Ala Wedding Organizer managed to record a good profit from the sale of its wedding packages. In addition, the net profit generated shows good financial management. The conclusion of this research highlights the importance of business networks, marketing strategies, service production processes, and financial management in running a wedding organizer service business.
Analisis Halal Value Chain Proses Penggilingan Daging Bakso (Home Industri Penggilingan Daging Mas Pur Di Pasar Angso Duo)
Authors: Heni Pratiwi  , Anisa Putri Febriyanti  , Pramika Susanti  , Akbar Samudra
Published: September 2024

Penelitian ini bertujuan untuk menganalisis nilai-nilai halal dalam rantai nilai industri penggilingan daging bakso pada usaha industri Penggilingan Daging Bakso Mas Pur di Pasar Angso Duo. Metode penelitian yang digunakan meliputi observasi langsung, wawancara, dan analisis dokumen terkait proses produksi. Hasil penelitian menunjukkan bahwa proses penggilingan daging bakso di Home Industri Mas Pur telah diatur sesuai prinsip-prinsip halal yang ditetapkan dalam standar industri halal. Analisis nilai halal mencakup seluruh tahapan mulai dari pemilihan bahan baku, proses produksi, hingga distribusi produk. Proses pemotongan dan penggilingan daging dilakukan dengan memperhatikan tata cara yang sesuai dengan ajaran halal, termasuk penggunaan peralatan yang telah dibersihkan dan disucikan sesuai aturan agama. Pemantauan dan pengendalian kualitas dilakukan secara ketat untuk memastikan kebersihan dan kehalalan produk. Selain itu, penelitian ini juga mengidentifikasi potensi perbaikan dan peningkatan dalam sistem rantai nilai halal. Oleh karena itu, penelitian ini memberikan kontribusi dalam pengembangan industri penggilingan daging bakso rumahan yang lebih berkualitas dan sesuai dengan prinsip-prinsip halal.
Analisis Pengelolaan Valuta Asing Serta Pasar Valuta Asing Di Indonesia
Authors: Nurul Deswita Maharani  , Hendra Ibrahim
Published: September 2024

Muamala Fikh's research requires justification for currency transactions, because buying and selling foreign currency is closely related and cannot be separated from the functioning of the world economy. Foreign currency refers to foreign currencies such as US dollars, pounds sterling and ringgit. An efficient foreign exchange market means exchange rates will change in the future. Unpredictable. The marketing activities of international companies are often organized as separate and independent departments within the company.
Analisis Time Series Dan Cross Section Terhadap Kinerja Keuangan Sub Sektor Otomotif: PT Astra Internasional Tbk, PT Garuda Metalindo Tbk Dan PT Indomobil Sukses Internasional Tbk Tahun 2020-2022
Authors: Rulis Setyowati  , Vivi Ade Rivani  , Yunita Budi A M  , Cholis Hidayati
Published: September 2024

This study aims to analyze the financial performance in the automotive sector of PT Astra Internasional Tbk, PT Garuda Metalindo Tbk, and PT Indomobil Sukses Internasional Tbk during the 2020-2022 period. The analysis was carried out using qualitative descriptive research methods. Explaining that descriptive research is research that seeks to describe a symptom or event that is happening. The results showed that the financial performance of the three automotive companies improved in 2022 compared to 2020. This is indicated by an increase in financial ratios, such as liquidity ratio, activity ratio, solvency ratio, profitability ratio and market ratio. Based on Time Series and Cross Section Analysis, it can be concluded that PT Garuda Metalindo is a company that has high growth prospects than PT Astra Internasional Tbk and PT Indomobil Sukses Internasional Tbk.
Analisis Kointegrasi Antara Saham Syariah Dan Tingkat Suku Bunga
Authors: Hijrasil  , Zandy Pratama Zain
Published: September 2024

The development of Islamic economics with the application of sharia principles in economic activities is starting to be practiced in the field of sharia finance. This started with the establishment of sharia banking, then followed by the emergence of the sharia capital market as an investment tool to attract profits and seek capital. The Jakarta Islamic Index (JII) as the antithesis of the conventional capital market has challenges when carrying out investments using sharia principles, this is because securities in the form of shares are greatly influenced by macroeconomic aspects such as interest rates. So sharia share prices are very sensitive to the dynamics of interest rates. This research seeks to see the extent of the influence of interest rates on sharia sham prices at JII. The method used is VECM analysis to see long-term effects. The results of this research found that the interest rate variable did not significantly influence sharia stock prices in the long term, however the results of the VECM analysis found that there was a negative relationship, meaning that there was still an influence, although not significant. So sharia share prices can still be affected by changes in conventional interest rates.
Konsep Riba Dalam Perekonomian Islam
Authors: Komala Dewi
Published: September 2024

: This article describes the problem of usury from a legal perspective and its interpretation as well as bank interest from a review of Islamic law and analyzes its impact on the economy, both those raised by Islamic law experts, mufassirin and Muslim economists. The prohibition of usury in Islam is expressly stated in both the Qur'an and the Hadith which were revealed gradually. The prohibition of riba (usurios) in Islam is based on moral and humanitarian considerations because the essence of the prohibition of usury is the elimination of all forms of economic practices that give rise to tyranny and injustice. And the impact of interest on the economy will hamper economic growth. The method of writing this article is based on literature review by conducting an in-depth review of books, commentaries and writings on bank interest, usury and related matters. The purpose of this paper is to find out the interpretation of usury and the opinions of scholars regarding bank interest law and to analyze the negative impact that the interest system has on the economy.
Analisis Manajemen Pengelolaan Zakat Pada Badan Amil Zakat Nasional Kota Jambi
Authors: Habriyanto Habriyanto  , Bambang Kurniawan  , Alwaraah Alwaraah
Published: September 2024

The National Zakat Amil Agency is a zakat management organization formed by the government, consisting of elements of the community and government whose task is to collect, distribute and utilize zakat in accordance with religious provisions. The Jambi City National Zakat Amil Agency (BAZNAS) carries out the task of managing zakat at the city level. This research aims to analyze zakat management which consists of planning, organizing, reporting, directing and supervising zakat in Baznas Jambi City, to find out the obstacles that exist in the zakat management process in Baznas Jambi City, and to find out solutions in managing zakat in Baznas Jambi city. In this research, researchers used qualitative descriptive methods. To reveal this problem in depth and comprehensively, the author collected data through observation, interviews, documentation. The research results show that the implementation of zakat management in Jambi City Baznas is in accordance with management theory, where management theory consists of planning, organizing, reporting, directing and supervising. The implementation of zakat management in Baznas Jambi City has met the management theory standards. So the implementation of zakat management in Jambi City Baznas is quite good, even though zakat funds are still lacking, Jambi City Baznas continues to distribute zakat funds to parties who need them so that the benefits of zakat funds in Jambi City can be felt by the community as intended in the zakat law
Konsekuensi Perubahan Iklim pada Pertanian Lokal di Pakel Tulungagung terhadap Harga Pangan di Pasaran
Authors: Selvi Agustin  , Nadya Putri Cantika  , Mukhammad Nashrulloh  , Nur Isroatul Khusna
Published: September 2024

Climate change has become a crucial issue affecting the agricultural sector worldwide, including in Pakel, Tulungagung. In this context, this research aims to investigate the consequences of climate change on local agriculture in Pakel, Tulungagung, particularly in relation to the prices of food in the market. Through in-depth analysis of relevant literature and data, this study identifies the impacts of climate change such as extreme weather fluctuations, increased uncertainty of harvest yields, and rising production costs. All these factors contribute to the rise in food prices in the local market. The findings of this research provide important insights for stakeholders, including the government, farmers, and consumers, to develop effective adaptation strategies and sustainable policies in addressing the challenges of climate change in the agricultural sector.
Analisis Pengaruh Zakat, Pembiayaan Syariah, Tingkat IPM (Indeks Pembangunan Manusia) dan APBA (Anggaran Pendapatan Belanja Aceh) Terhadap Pengentasan Kemiskinan di Aceh
Authors: Surya Alfi Nurrahma  , Tri Inda Fadhila Rahma  , Khairina Tambunan
Published: September 2024

This research aims to analyze the influence of Zakat, Sharia Financing, Human Development Index (HDI) Level, and Aceh Revenue and Expenditure Budget (APBA) on Poverty Alleviation in Aceh. This research uses a descriptive quantitative approach and explanatory panel data for 10 years. This research uses secondary data obtained from world data banks, journals, books and other supporting references. The analytical tool used in this research is SPSS 22 with multiple regression analysis techniques. The research results show that the partial significant test of the Zakat variable is obtained from the results of the t test where the calculated t value is 0.338 < t table 1.692, so it can be concluded that zakat has no effect on poverty alleviation in Aceh. Meanwhile, the Sharia Financing variable is obtained from the results of the t test where the t value is 1.834> t table 1.692, so it can be concluded that sharia financing has an effect on poverty alleviation in Aceh. Meanwhile, the variable level of the Human Development Index (HDI) can be seen from the results of the t test where the t value is 1.872> t table 1.692, so this shows that the sharia development index has an effect on poverty alleviation in Aceh. Meanwhile, the Aceh Revenue and Expenditure Budget (APBA) variable can be seen from the results of the t test where the value of tcount is 1.236 < t table 1.692, it is concluded that the Aceh Revenue and Expenditure Budget (APBA) has no and significant influence on poverty alleviation in Aceh. Meanwhile, together (simultaneously) the variables zakat, sharia financing, human development index level and the Aceh income and expenditure budget have an effect on poverty alleviation. It can be seen that the calculated F value is 13.466 with a sig value of 0.000<0.05, where the calculated F value is 13.466>2.66.
Analisis Peran Pelatihan Kerja Oleh Unit Pelaksana Teknis Daerah Latihan Kerja Provinsi NTT Terhadap Peningkatan Produktivitas Peserta Pasca Pelatihan
Authors: Julius Innosensius Beon  , Marselina Ratu  , Novi Theresia Kiak
Published: September 2024

qualified labor is an important factor in achieving economic development of a region. To improve the quality of the workforce, job training is needed that can provide job skills for the workforce. This study aims to explain the benefits of job training for improving the quality of the workforce based on the policies and programs of the NTT Provincial work training UPTD and explain the productivity of graduate participants after attending job training. This study uses a descriptive qualitative approach, by conducting structured interviews to informants and instructors UPTD work training, and also graduates from job training. The results showed that job training is very beneficial for improving the quality of the workforce through the empowerment of Labor expertise in order to have skills, attitudes, and knowledge about the world of work. Many of the job training graduates have been successful in their efforts and are able to absorb other workers, but not infrequently job training graduates who fail to achieve productivity due to not being serious when attending job training, lack of availability of business capital, and lack of readiness to compete in the world of work. In order for job training graduates to achieve their productivity, supervision is needed by the Uptd of work training and also financial assistance from local governments for the effectiveness of training activities and the provision of business capital to support the efforts of job training graduates.
Pengaruh Pengalaman Kerja, Audit Tenure, Dan Fee Audit Terhadap Kinerja Auditor Syariah
Authors: Yulia Dwi Safitri  , Cris Kuntadi
Published: September 2024

This article reviews the factors that influence the performance of sharia auditors, namely work experience, audit tenure and audit fees. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The research methods used are qualitative methods and library research. The results of this literature review article are: 1) work experience influences the performance of sharia auditors; 2) audit tenure has no effect on the performance of sharia auditors; and 3) audit fees influence the performance of Sharia auditors. From the results of this research, it is hoped that future researchers can add variables that are considered to influence the performance of Sharia auditors.
Faktor-Faktor Yang Mempengaruhi Upaya Pencegahan Dan Pengungkapan Fraud: Peran Penting Akuntansi Forensik, Dan Audit Investigasi
Authors: Elisa Khoeriyah Sukawanda  , Cris Kuntadi
Published: September 2024

Fraud is not a new disease in the global economy. This crime can even cause extraordinary losses to the business world, the country and the world. According to the ACFE, fraud costs businesses 5% of their total revenue each year. Therefore, preventative and disclosure measures are also important to address this serious problem. One of them is forensic accounting and investigative auditing. However, because it is a new field, few people understand forensic accounting and investigative auditing, still have questions about fraud, and do not know techniques for preventing and detecting fraud. This article reviews the factors that influence Fraud Prevention and Disclosure, namely Forensic Accounting and Investigative Audits, a study in the tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Forensic Accounting influences Fraud Prevention and Disclosure; 2) Investigative Audits influence Fraud Prevention and Disclosure.
Analisis Kelayakan Nasabah Dalam Pembiayaan KPR iB Griya Barokah Pada Bank Jatim Syariah Cabang Sidoarjo
Authors: Herlina Rahma Yanti  , Putri Ayu Fitria Sari  , Wulan Alyu Nabilla  , Muhammad Iqbal Surya Pratikto
Published: September 2024

The aim of this research is to determine the method used by Bank Jatim Syariah Sidoarjo Branch in analyzing the suitability of iB Barokah home ownership credit (KPR) customers. By using interview techniques, a qualitative research approach was used. Based on research findings, it is known that Bank Jatim Syariah Sidoarjo Branch applies the 5C principles by paying special attention to collateral, capacity and character. The sustainability of financing is greatly influenced by these three factors. Meanwhile, in the conditional point of economy and capital, it is only a supporting factor because it is considered not to have a significant impact on the financing process
PPh Pasal 22 dan PPh Pasal 23
Authors: Leni Shofiyani  , Mutia Salwa Hutahuruk  , Servina Rahayu
Published: September 2024

The aim of research into income tax articles 22 and 23 is to understand and analyze the financial and fiscal implications of the law on individuals and society as a whole. This research can cover various aspects, such as export and import activities, sales of production results, and how to calculate PPh Article 22 and PPh Article 23. Income Tax Article 22 is the payment of Income Tax in the current year which is collected by the government treasurer, certain agencies and Certain corporate taxpayers. Income Tax Article 23 According to Law Number 36 of 2008 is tax withheld on income received or earned by domestic taxpayers. This research can help identify weaknesses or inconsistencies in the tax system, which can lead to improvements and increased effectiveness. As well as identifying ways to increase community involvement in the tax decision-making process, which can lead to more inclusive and fair tax policies.
E-Commerce Solusi Jitu Masalah Perekonomian
Authors: Mirza Noer Rahman  , Rayyan Firdaus
Published: September 2024

Electronic-Commerce (e-commerce) or electronic commerce is a way to sell and buying goods and services via the internet network Electronic-Commerce (e-commerce) or electronic commerce is a way to sell and purchase goods and services via the internet network. When a customer finds a product they want to purchase, they can add it to their shopping cart and check out using their debit or credit card. Some payment processors even allow to accept payments via cryptocurrency and other alternative payment methods
Peran Sains dalam Membangun Kualitas Generasi Islam (Role of Science in Building Quality of Islamic Generations)
Authors: Muhamad Iqbal Ramadhan  , Yazid Habibullah  , Alfina Wildatul Fitriyah
Published: September 2024

Science is always associated with general science or science that studies worldly matters only. Some Muslims think that science has nothing to do with Islam or in other words Islam does not need science. If the assumption of the Islamic community about this still exists then Islam is in the danger zone, because actually Islam needs science. Islam and science are not two opposing camps, but two very solid camps. If we look deeper, the Qur'an presents many verses about science. The verses of the Qur'an about science range from 750 to 1000 verses. In fact, the first revelation that came down to the Prophet Muhammad SAW, namely the command to read. In the Qur'an it has been explained that paying attention to the universe which means also studying science is part of reading the verses of Allah SWT. Meanwhile, the results of research conducted by scientists about the universe do not contradict the Qur'an which was revealed 1400 years ago. If science and technology are only controlled by non-Muslims, then Muslims will be considered weaker and lower in the field of science. Therefore, Islam needs the next generation of people who love and understand the contents of the Qur'an and are not blind to science, especially science. Islam will flap its wings more in the field of science and technology so that a generation of IMTAQ and IPTEK is formed, namely a generation of Muslims who have faith and piety and master science and technology. Science is also important in the development of Islam because science brings knowledge that is very important in future generations and science also plays an important role for all people in this world. In the context of building the quality of the Islamic generation, there are several important aspects that need to be considered, namely;
Problematika Dan Strategi Optimalisasi Sertifikasi Halal Di Indonesia
Authors: Usnan Usnan  , Aisy Rahmadani  , Kortis Luhut Maharani
Published: September 2024

This research was conducted with the aim for analyzing and mapping problems in the implementation of halal certification for micro and small enterprises (UMK) in Indonesia. This research uses a qualitative method with a literature study approach, namely by searching for articles via Google Scientist with the keywords halal certification problems, then reviewing and mapping the research findings obtained. The results of this research show that from the 12 papers reviewed, 4 (four) classifications of problems in the implementation of halal certification policies can be mapped, namely first, regulatory aspects, second, perceptions and behavior of MSE actors, third, knowledge aspects and fourth, support system aspects. The efforts put forward by researchers from the four problem maps are (1) carrying out evaluations and reviews of regulations, (2) carrying out comprehensive, systematic and measurable outreach and education efforts, and (3) improving existing infrastructure and personnel in the implementation of halal certification.
Pengaruh Kepuasan Kerja, Motivasi Kerja dan Budaya Kerja terhadap Disiplin Kerja Karyawan pada UMKM Blush Eyewear Kota Bekasi
Authors: Kharisma Cahya Dewanty  , Eri Bukhari  , M. Fadhli Nursal
Published: September 2024

This study aims to measure the influence of job satisfaction, work motivation, and work culture on employee discipline at UMKM Blush Eyewear in Bekasi City. All employees of the company constitute the population of this research. The sampling method used is a saturated sample, where all members of the population are included as samples in the questionnaire distribution. A total of 40 employees participated in this study. This research employs a quantitative approach with multiple linear regression analysis, and hypothesis testing is conducted using t-tests and F-tests with a 5% significance level. The t-test results show that job satisfaction, work motivation, and work culture have a significant influence on employee discipline. The F-test results also indicate that the three variables, namely job satisfaction, work motivation, and work culture, collectively have an impact on employee discipline.
Pengaruh Gaya Kepemimpinan dan Pelatihan Kerja terhadap Kinerja Karyawan CV. Wahyu Artha Technic
Authors: Wahyu Haditama  , Dovina Navanti  , Dewi Sri Wulandari
Published: September 2024

Human Resources (HR) is a crucial asset for every organization, including CV Wahyu Artha Technic. Effective HR management through good leadership and proper training is essential to achieve company goals. This study aims to explore the relationship between leadership style and job training on employee performance at CV. Wahyu Artha Technic, West Java. Data were obtained through questionnaires completed by 65 respondents in May 2024, with a 100% response rate. The results showed that participative leadership style and timely job training have a positive and significant influence on employee performance. Sales data shows fluctuations from year to year, which is closely related to the lack of training and ineffective leadership style. A survey of respondents showed that employee performance can be improved through opportunities provided by leadership to convey feedback and complaints. Training that is relevant to operational needs and technological developments is proven to improve employee competence and productivity. The conclusion of this study is that good leadership style and structured job training significantly improve employee performance at CV. Wahyu Artha Technic. The recommendations of this study include the importance of effective communication between management and employees as well as the development of continuous training programs to maintain employee competence and motivation. Implementation of these strategies is expected to optimize overall organizational performance.
Pengaruh Gross Profit Margin (GPM) terhadap Harga Saham PT Gudang Garam TBK
Authors: Rusman Rusman  , Nafisah Nurulrahmatia  , Muhamad Rimawan
Published: September 2024

This research aims to determine whether there is an influence of Gross Profit Margin (GPM) on the share price of PT Gudang Garam TBK. The research method used is associative research. The population used in this research is the entire financial report of PT. Gudang Garam Tbk has been listed on the Indonesia Stock Exchange (BEI) for 32 years, from 1990 to 2022. The sample in this research is all of the financial reports of PT. Gudang Garam Tbk. For the 10 year period 2013-2022. The sampling technique used was purposive sampling. The data analysis technique used is simple linear regression analysis and T test with the help of the SPSS Statistics v22 for Windows program. The results of this research show that Gross Profit Margin (GTM) has no effect on share prices at PT. Gudang Garam Tbk.
Pengaruh Bauran Ritel pada Keputusan Pembelian Konsumen dalam Berbelanja di Super Market Mai Mart Kota Bima
Authors: Imelda Elizabeth Belseran  , Ismunandar Ismunandar  , Sri Ernawati
Published: September 2024

This research aims to determine the influence of retail mix variables on purchasing decisions at Mai Mart Supermarket, Bima City. The sample for this research is between 30 and 500. So the number of samples in this research is 50 people with a Rurposive Sampling sampling technique, namely a data source sampling technique with certain considerations. Considering the limited number of consumers who shop at the Maimart Supermarket in Bima City. The data processing method uses multiple linear regression and the T test. The results of this research state that the Retail Mix variable does not have a significant effect on purchasing decisions at the Mai Mart supermarket in Bima City.
Analisis Pengaruh Kecepatan, Akurasi, dan Biaya Pengiriman terhadap Kepuasan Pelanggan
Authors: Alam Abdul Salam  , Wirawan Widjanarko  , Franciscus Dwikotjo Sri Sumantyo
Published: September 2024

This research aims to research, test and assess the influence of the independent variables Speed, Accuracy and Delivery Costs on the dependent variable customer satisfaction for products from CV Konita Agro Putra. The sample for this research was 110 customers who had used products from CV Konita Agro Putra. This type of research uses a quantitative approach. Data was collected directly from respondents using research instruments in the form of questionnaires via Google Form and purposive sampling techniques. then the data results are processed using the SPSS 24 data processing application. The results of this research prove that there is a significant and positive influence of Delivery Speed on Customer Satisfaction, there is a significant and positive influence of Delivery Accuracy on Customer Satisfaction, there is a significant and positive influence of Delivery Costs on Satisfaction Customers, there is a simultaneous influence between Delivery Speed, Delivery Accuracy and Delivery Costs significantly and positively on Customer Satisfaction.
Analisis Pengaruh Total Asset Turnover Terhadap Harga Saham Pada PT Kabelindo Murni Tbk
Authors: Adinda Putri Dwi Olsa  , Muhamad Rimawan  , Alwi Alwi
Published: September 2024

The aim of the research is to identify the influence of Total Asset Turnover (TATO) on share prices at PT Kabelindo Murni Tbk. The population used in this research is the financial reports at PT. Kabelindo Murni Tbk for 30 years (1992-2022). The sample in this research is financial report data for the last 10 years starting from 2013 to 2022 at PT. Kabelindo Murni Tbk. The sampling technique used is Non Probability Sampling, namely Purposive Sampling. The results of this research are that Total Asset Turnover has a significant effect on the share price of PT Kabelindo Murni Tbk with a significant value of 0.026 < 0.05.
The Most Common Problems in Reading Components for Students with Learning Disabilities
Authors: Alalyani Faris , Alzahraney Turki
Published: September 2024

The current study aimed to identify the most common problems in the reading components among students with learning disabilities from the perspective of Arabic language course's teachers in government primary schools that contain learning disabilities programs in the education departments in Makkah Al-Mukarramah region, and to study the differences in knowledge levels according to the study variables. The final study sample consisted of (224) male and female teachers. To achieve the objectives of the current study, a descriptive survey approach was used, where a questionnaire was prepared as a tool for collecting data. The questionnaire consisted of (36) statements distributed over five dimensions. The results of the current study showed that the most common problems in the reading components among students with learning disabilities came at a level of (medium) agreement in general, with a general arithmetic mean of (3.155), while at the level of the sub-dimensions of the questionnaire, they all came at a level of (medium) agreement. The results also showed statistically significant differences in the total score averages of the questionnaire according to the gender variable in favor of male teachers, the number of years of experience variable in favor of male teachers who have experience from (1-5 years), and the workplace variable in favor of the education departments in the governorates of Makkah Al-Mukarramah and Taif, while the results showed no statistically significant differences in the total score averages of the scale according to the academic qualification variable. Based on the results reached, the researcher recommended several research recommendations and proposals, the most important of which is that the curriculum should include methods that motivate students to return to linguistic dictionaries and glossaries to search for the meanings of new vocabulary, and conduct additional studies aimed at discovering more scientific facts about the phenomenon of reading problems.
The Effect of Government Spending on Economic Growth in the Sultanate of Oman
Authors: Albadi Abdullah , Alshehab Ayman
Published: September 2024

Understanding the relationship between government spending and economic growth is crucial because it is complex. While well-directed investments create a more favorable environment for businesses to thrive and thus stimulate economic growth, excessive spending may lead to inflation and crowd out the private sector, accordingly, hindering growth. This study seeks to determine the effect of public expenditures (investment expenditures, current expenditures, contributions, and other expenditures) on the Sultanate of Oman's economic growth, using quarterly data from 2010 to 2022. The study relies on the descriptive approach and the analytical quantitative approach by forming and estimating a standard model and then testing it using the bounds test of the Autoregressive Regression of Distributed Lags (ARDL) methodology to determine the long-term and short-term effects of public expenditures on economic growth through EViews 13. The results of the analysis show that there is a long-term and short-term effect of government investment expenditures on economic growth in Oman during the study period. The results also indicate that there is no significant effect of current government expenditures, contributions, and other government expenditures, neither in the short term nor in the long term. The study recommends a set of recommendations for decision-makers in Oman, the most important of which is to focus on investment expenditures, especially infrastructure projects that improve productivity, innovation, productive capacity, and long-term competitiveness.
Gaya Komunikasi Guru dalam Meningkatkan Motivasi Belajar Siswa SD Negeri 165 Asanae Soppeng
Authors: Mahmud Mahmud  , Fatmawati Fatmawati  , Syahril Syawal
Published: September 2024

Teaching and learning styles are behaviors or actions that teachers and students show during learning. Behavioral teaching reflects teachers' beliefs and values in translating science. Student behavior provides insight into how to perceive, interact, and respond to the environment in which learning occurs. The purpose of the research was to find out how the Teacher's Communication Style in Increasing the Learning Motivation of Class I Students of UPTD SPFSD Negeri 165 Asanae Marioritengnga Village, Soppeng.The research method used is a quantitative research method with a descriptive approach with in-depth interview data collection techniques, observation and documentation. Meanwhile, the data analysis technique used is the Miles and Huberman version which includes: data reduction, data display, and conclusion drawn. The results of the study show that teachers in communicating with their students apply various communication styles, including teachers providing initial direction, but providing space for students to take initiative, explore, and determine the course of learning. This style encourages students to develop independence and problem-solving. In accordance with the concept of independent learning where learning no longer focuses on the teacher but learning focuses on students, Becoming a reliable communicator in the classroom, Asking questions briefly and clearly, Applying the discussion learning method in the classroom, Applying the debate learning method in the classroom, Applying presentation learning..