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Peranan Komisaris dan Direksi Bank Syariah dalam Pengelolaan Dana Zakat dan ISR (Islamic Social Responsibility) di Indonesia Frastuti, Melia; Pratama Putra, Dimas; Effendi, Erfan
Akuntansi dan Manajemen Vol. 14 No. 2 (2019): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v14i2.47

Abstract

Almsgiving is one of the pillars supporting the upholding of Islam as the obligation for the adherents to improve horizontal relations between fellow humans and strengthen vertical relations with Allah SWT. The implementation of Islamic Social Responsibility (ISR) of the Islamic Bank gives a positive assessment in sharia agreement, justice and equality, responsibility for work, welfare, guarantee of nature preservation and benevolent assistance that is not profit-oriented. Proper almsgiving management and ISR implementation make Islamic banks trusted by the public in terms of service quality, satisfaction and loyalty of Muzzaki. It reduces bad images, and provides relevant impacts on social welfare and the progress of the era. The data analysis used to test the hypotheses is Multiple Linear Regression analysis. The data is collected by distributing questionnaires to Commissioners and Directors at 14 (fourteen) Islamic Commercial Banks spread throughout Indonesia. The result of this study shows partially prove the role of Islamic bank commissioners in the amsgiving management only, while the importance of the role of directors in Islamic banks in almsgiving management and the implementation of ISR partially.
PENGARUH AUDIT TENURE, REPUTASI AUDITOR, UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT Effendi, Erfan; Ulhaq, Ridho Dani

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i2.1411

Abstract

Tujuan penelitian ini adalah menganalisis Pengaruh Audit Tenure, Reputasi Auditor, Ukuran Perusahaan dan Komite Audit terhadap Kualitas pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2018 dan sampel penelitian ini 38 perusahaan pertambangan yang memenuhi kritea. Dalam menganalisis data menggunakan software SPPS, serta metode yang digunakan purposive sampling, analisis yang digunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian menunjukkan Audit Tenure tidak berpengaruh signifikan terhadap Kualitas Audit, Reputasi Auditor berpengaruh positif signifikan terhadap Kualitas Audit, Ukuran Perusahaan tidak berpengaruh signifikan terhadap Kualitas Audit dan Komite Audit tidak berpengaruh signifikan terhadap Kualitas Audit.
WORK MOTIVATION AS A CHANGING FACTOR IN THE EFFECTS OF ORGANIZATIONAL CULTURE AND COMPENSATION ON EMPLOYEE PERFORMANCE: (Case Study of Family Businesses in Indonesia) Effendi, Erfan; Wardoyo, Dewi Tri Wijayati; Surjanti, Jun
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1415

Abstract

Human resources are essential assets for any organization, highlighting the crucial role of employee performance in achieving success. This study aims to investigate the impact of organizational culture and compensation on employee performance through work motivation at PT. XYZ, a multinational family business specializing in maintenance services and spare parts sales for conveyors, with operations in East and Central Java. Utilizing a quantitative approach, the research employs the Structural Equation Modeling-Partial Least Squares (SEM-PLS) technique via Smart-PLS 3.0 software. The study involved 95 respondents selected from a total of 125 employees through purposive sampling, with data collected via questionnaires distributed across five office locations in Gresik, Tuban, Paiton, Jepara, and Batang. Findings reveal that work motivation significantly mediates the relationship between organizational culture, compensation, and employee performance. The study contributes theoretically by demonstrating that work motivation is a crucial factor in enhancing employee performance through organizational culture and compensation, highlighting its role as a key variable in improving performance outcomes.
Figurative Language in Speechless Song by Naomi Scott : What Meaning Lies Behind It? Tracy, Nafissa; Mustofa, Mutmainnah; Effendi, Erfan; Nadzifah, Wardatun
INTERACTION: Jurnal Pendidikan Bahasa Vol. 8 No. 2 (2021): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Program Studi Pendidikan Bahasa Inggris, Universitas Pendidikan Muhammadiyah Sorong

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

Abstract

Figurative language is one part of semantic study which is usually used in poems and song to enrich the meaning of that literary works. This research aimed to find out the kinds of figurative language, the most popular kinds of figurative language, and the meaning lies behind Speechless song lyrics by Naomi Scott. The method of this study used descriptive qualitative design. The source of the data in this research was the lyrics of Speechless song. However, the researchers collected the data by reading the lyrics. The results showed there were three kinds of figurative language used in that song such as: metaphor, hyperbole and personification. Metaphor was the most repeatedly utilized in the song with 53% use, hyperbole was 30% and personification 15%. The meaning lies behind this song tells about feminism or women empowerment. Therefore, all figurative languages used were aimed to convey the personal emotional power of the singer toward her oppressor. It was vividly expressed by Naomi Scott by using those figurative languages in her song lyrics.
LITERASI PEMANFAATAN MEDIA SOSIAL UNTUK PROMOSI GUNA MENINGKATKAN PENDAPATAN USAHA PADA SISWA SMK IBNU TAIMIYAH PEKANBARU Afwa, Awliya; Effendi, Erfan; Nugroho, Gilang; Rahman, Alif
Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat Vol. 2 No. 2 (2024): Agustus 2024 : Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat (HAWAJPPM)
Publisher : Yayasan Wayan Marwan Pulungan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69745/hawajppm.v2i2.68

Abstract

Kegiatan pengabdian kepada masyarakat bertujuan untuk meningkatkan kemampuan mereka dalam menggunakan media sosial untuk promosi bisnis selama pandemi COVID-19, sehingga dapat meningkatkan pendapatan mereka. Mengingat penggunaan internet yang signifikan di Indonesia, pelatihan ini difokuskan pada platform seperti Instagram, Facebook, dan Twitter. Pelatihan ini meningkatkan pemahaman siswa tentang potensi media sosial untuk bisnis, mengalihkan penggunaan mereka dari tujuan pribadi ke komersial. Proyek ini berhasil meningkatkan kesadaran dan keterampilan siswa dalam pemasaran digital, berkontribusi pada ketahanan ekonomi mereka. Upaya di masa depan sebaiknya mencakup dukungan berkelanjutan dan pelatihan lanjutan untuk lebih mengembangkan kemampuan bisnis mereka.
PENGENDALIAN KOMISARIS DAN DIREKSI PADA KOMPONEN ISLAMIC SOCIAL RESPONSIBILITY (ISR) DAN PENGELOLAAN ZAKAT DALAM MENINGKATKAN PROSES BISNIS BANK SYARIAH Frastuti, Melia; Habibie, Azwansyah; Effendi, Erfan; Yustriawan, Dian
Indonesian Journal of Accounting and Governance Vol. 5 No. 2 (2021): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/v521tx55

Abstract

The purpose of this study is to see the need for Islamic banks in reducing usury in the community, making Islamic banks demanded to be active and productive both on the financial side as learning in business processes in order to grow and develop to serve customers and society. This study upgrades the role of directors and commissioners of Islamic commercial banks in Indonesia on the component of Islamic Social Responsibility (ISR) and zakat management to improve the business processes of Islamic banks in the future, using summantive evaluation methods, namely research whose purpose is to see the effectiveness of a program. The results of this study indicate that it is necessary to upgrade the role of commissioners to be better, while the role of directors is generally strong. The control of commissioners and directors as Islamic Financial Management in Islamic banks must be upgraded so that Islamic banks are not abandoned by customers and society by themselves.