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Analysis of Islamic Supply Chain Strategies in Indonesia Yuhanis Ladewi; Antoni Antoni; Mizan Mizan; Rima Melati
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract- This conceptual paper is aimed to explore critical factors of the Islamic supply chain for their economic impact in the region of Indonesia. The variable used in this study is the strategy of Halal supply chain and optimizing the potential of economy. The data analysis used was qualitative descriptive. The results of the research carried out were the supply chain strategy carried out by the Halal management institution in Palembang, namely by establishing halal strategy collection units which were placed in several government agencies such as government agencies and companies as well as cooperating with banks, government officials, and religious leaders. The strategy for halal supply chain can be done by OPZ, LAZIS or BAZIS through the payment system, among others; supports from government and private; halal hub; differentiation between Muslim and non-Muslim suppliers; halal  control  and  labeling; also be paid through Islamic banking services. We highlighted that in fulfilling the orders from customer, complete segregation between halal and non-halal products throughout the supply chain is strictly required. The manufacturing flow management is about physical handling of the products that must be controlled from the origin to the consumption points. In addition, procurement also plays an important role in the supply chain, which is according to Tieman et  al. (2012), to define and manage the upstream supply chain networks.  It  covers  purchasing  strategy,  selection  of  suppliers,  ordering, evaluating suppliers, and determining the specification
Pengaruh Penerapan Sistem Pengandalian Internal Pemerintah Terhadap Pencegahan Kecurangan Yuhanis Ladewi; Nunung Nurhayati; Mizan Mizan; Riska Janatul
Kajian Akuntansi Volume 21, No. 1, 2020
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i1.5835

Abstract

The purpose of this study was to determine the effect of the implementaion of the government internal control system on prevention of fraud in Regional Device Organization Palembang. The variabels in this study used the implementation of the government internal control system. and prevention of fraud. The data used primary data in the from of questionnaires. The analitycal method and analysis techniquesin this study used a quantitative analysis method and descriptive and associative analysis techniques with the help of the Statistical Program Special Science (SPSS). The results of this study indicated that government internal control had effect on the prevention of fraud. Keywords: Government Internal Control, Prevention of Fraud, and Regional Device Organization AbstrakPenelitian ini bertujuan untuk mengatahui pengaruh penerapan sistem pengendalian internal pemerintah terhadap pencegahan kecurangan pada Oraganisasi Perangkat Daerah Kota Palembang. Variabel  yang digunakan dalam penelitian ini yaitu penerapan sistem pengendalian internal pemerintah sebagai variabael X dan variabel pencegahan kecurangan sebagai variabel Y. Data yang digunakan adalah data primer dan teknik pengumpualan data menggunakan kuesioner. Metode analisis dan teknik analisis data yang digunakan dalam penelitian ini adalah metode analisis kuantitatif dan teknik analisis deskriptif dan assosiatif dengan bantuan Program Statistical Program Special Science (SPSS). Dari hasil analisis tersebut menunjukan bahwa penerapan sistem pengendalian internal pemerintah berpengaruh terhadap pencegahan kecurangan. Kata Kunci: pengendalian internal pemerintah, pencegahan kecurangan, organisasi      perangkat daerah
Faktor Faktor Yang Mempengaruhi kualitas laporan keuangan Dan Dampaknya Terhadap Minat Membayar Zakat Yuhanis Ladewi; Mizan Mizan; Indah Rizki Gustiriyani
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10183

Abstract

This study aims to determine partially the effect of transparency and accountability on the quality of financial reports and their impact on intention to pay zakat. The type of research used is descriptive and associative research. The variables used transparency, accountability, quality of financial reports, and intention to pay zakat. The location of the research was carried out at the National Amil Zakat Agency, South Sumatra Province. The population used is 104 respondents. The sample used is saturated sample. The data used are primary and secondary data, as well as data testing using validity and reliability tests. The analysis technique used is descriptive statistics and inferential statistics (normality test, multicollinearity test and heteroscedasticity test) and the coefficient of determination test (R²) as well as path analysis and hypothesis testing (t). Research data processing was assisted by the SPSS version 25 computer program. The results of the study can be concluded partially (t test) showing that partially accountability affects the quality of financial reports. While transparency has no significant effect on the quality of financial reports. Accountability and quality of financial statements have a significant effect on the intention to pay zakat. Meanwhile, transparency has no significant effect on the intention to pay zakat
Analysis of Islamic Finance as a Support Function in Supply Chain Management in Palembang Ladewi, Yuhanis; Antoni, Antoni; Mizan, Mizan; Melati, Rima
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5629

Abstract

Abstract- The aim of the study was to find out the finance collection strategy as a support function in supply chain management in the city of Palembang. The variable used in this study is the strategy of collecting finance and optimizing the potential of finance. The data analysis used was qualitative descriptive. The results of the research carried out were the finance collection strategy carried out by the supply chain management in Palembang, namely by establishing finance collection units which were placed in several government agencies such as government agencies and companies as well as cooperating with banks, government officials, and religious leaders. The strategy for collecting finance can be done by OPZ, LAZIS or BAZIS by collecting finance through the payment system, among others; 1) payment of finance with a payroll system, a form of payment of finance by deducting salaries of employees in a company. 2) finance payments via an Android-based E-Card, in this way every Muslim can pay finance via the finance mobile application made by OPZ, LAZIS or BAZIS. 3) Finance can also be paid through Islamic banking services, in this case OPZ, LAZIS or BAZIS can work together with Islamic banking in the process of collecting national finance. As for optimizing the potential for finance collection, finance management institutions in the city of Palembang conduct socialization, promotion and education to the community.
PENGARUH KEBIJAKAN INSENTIF PAJAK, REFORMASI ADMINISTRASI PERPAJAKAN DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Putri, Resti Aulia; Kurniawan, M Orba; Sahri, Yulian; Mizan, Mizan; Fakhriansyah, M.
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8272

Abstract

The aim of this research is to determine the influence of tax incentive policies, tax administration reform and tax understanding on taxpayer compliance either partially or simultaneously. The type of research used is associative research. Respondents in this research included 100 taxpayers registered at the Ilir Timur KPP, Palembang City. The data collection technique is by using and questionnaire. The data analysis method used in this research is a quantitative method. The research results show that Tax Incentive Policy, Tax Administration Reform and Tax Understanding together influence taxpayer compliance. Partially Tax Administration Reform has an effect on Taxpayer Compliance, while Tax Incentive Policy and Tax Understanding have no effect on Taxpayer Compliance.
BEBAN KERJA DAN DISIPLIN KERJA DALAM MEMENGARUHI KINERJA KARYAWAN PADA UPTD PUSKESMAS BOTOLINGGO BONDOWOSO DENGAN MODERASI VARIABEL KEPUASAN KERJA Mizan, Mizan; Ediyanto, Ediyanto; Pramesthi, Riska Ayu
Jurnal Mahasiswa Entrepreneurship (JME) Vol 3 No 6 (2024): JUNI 2024
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v3i6.5003

Abstract

The aim of this research is to analyze the variables of workload and work discipline in influencing employee performance at UPTD.Botolinggo Bondowoso Health Center with Moderation of Job Satisfaction Variables. By using the Partial Least Square (PLS) Structural equation model. The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that workload has no significant effect on employee performance, work discipline has no significant effect on employee performance, job satisfaction moderates the effect of workload on employee performance, job satisfaction moderates the effect of work discipline on employee performance.
SISTEM PENGENDALIAN INTERNAL KUALITAS AUDIT DAN TATA KELOLA PERUSAHAAN TERHADAP LABA PERUSAHAAN Mizan, Mizan; Sunardi, Sunardi
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i1.6172

Abstract

This Research Aims To Know The Internal Control System Of Audit Quality And Corporate Governance For Manufacturing Company Profits In The Industrial Sector Listed On The Indonesia Stock Exchange For 2017-2021. The type of research used in this research is associative research. The research location is located at the Muhammadiyah University Palembang Investment Gallery. The Data Used Is Quantitative Data With Documentation And Bibliographical Data Collection Methods. The results of this study can be concluded that the internal control system for audit quality and corporate governance on corporate profits. If the internal control system, audit quality and corporate governance are strong, the company's profit will increase, if the internal control system, audit quality and corporate governance are strong, the company's profit will decrease.
Faktor Faktor Yang Mempengaruhi kualitas laporan keuangan Dan Dampaknya Terhadap Minat Membayar Zakat Ladewi, Yuhanis; Mizan, Mizan; Gustiriyani, Indah Rizki
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10183

Abstract

This study aims to determine partially the effect of transparency and accountability on the quality of financial reports and their impact on intention to pay zakat. The type of research used is descriptive and associative research. The variables used transparency, accountability, quality of financial reports, and intention to pay zakat. The location of the research was carried out at the National Amil Zakat Agency, South Sumatra Province. The population used is 104 respondents. The sample used is saturated sample. The data used are primary and secondary data, as well as data testing using validity and reliability tests. The analysis technique used is descriptive statistics and inferential statistics (normality test, multicollinearity test and heteroscedasticity test) and the coefficient of determination test (R²) as well as path analysis and hypothesis testing (t). Research data processing was assisted by the SPSS version 25 computer program. The results of the study can be concluded partially (t test) showing that partially accountability affects the quality of financial reports. While transparency has no significant effect on the quality of financial reports. Accountability and quality of financial statements have a significant effect on the intention to pay zakat. Meanwhile, transparency has no significant effect on the intention to pay zakat