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All Journal Tasharruf: Journal Economics and Business of Islam Kawanua International Journal of Multicultural Studies Kunuz: Journal of Islamic Banking and Finance Maqrizi : Journal of Economics and Islamic Economics Jurnal Ilmiah Pengabdian Kepada Masyarakat (Nyiur-Dimas) Balance: Jurnal Ekonomi
Tabe, Ridwan
IAIN Manado
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Penerapan Pencatatan Persediaan Metode Fifo di Mini Market Tabe, Ridwan; Niu, Fitia Ayu Lestari; Anggrayni, Lilly
Jurnal Ilmiah Pengabdian Kepada Masyarakat (Nyiur-Dimas) Vol 3 No 2 (2023)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/nyiur.v3i2.604

Abstract

Prosedur pencatatan dan penghitungan transaksi pemasukan pembelian maupun pengeluaran penjualan barang yang selalu ter pantau dan terdeteksi secara historis dari catatan persediaan barang. Sistem akuntansi persediaan bertujuan untuk mencatat mutasi setiap persediaan yang di simpan di gudang, pencatatan dan penilaian barang dagang menggunakan metode FIFO (First In First Out) berdasarkan PSAK (Pernyataan Standar Akuntansi Keuangan) Nomor 14 tentang persediaan. Dalam pemilihan metode pencatatan setiap toko atau unit usaha senantiasa memperhatikan metode yang dapat menguntungkan secara kontinyu. Metode FIFO (First In First Out) sangat familiar dan paling cocok digunakan pada usaha yang menjual dan menyediakan barang yang memiliki masa kedaluarsa karena dapat mengakibatkan kerugian bagi pihak perusahaan sehingga mengakibatkan rendahnya income perusahaan.
AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE Majid, Jamaluddin; Ratnasari, Ratnasari; Tabe, Ridwan
Kunuz: Journal of Islamic Banking and Finance Vol 1 No 1 (2021)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.008 KB) | DOI: 10.30984/kunuz.v1i1.21

Abstract

The research was aimed to determine the effect of auditor switching, audit tenure, company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality. The population is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The total sample is 43 companies using the purposive sampling technique. The data used in the research were financial statements. The method of data analysis uses logistic regression analysis for the hypotheses of auditor switching, audit tenure, and company size. Logistic regression analysis with a residual test for the hypotheses of auditor switching, audit tenure, and company size on audit quality that moderated by fee audit. The results of the research indicated that auditor switching had a negative and significant effect on audit quality. While audit tenure and company size have a positive and significant effect on audit quality. Related to moderating variables indicate that fee audit is not able to moderate auditor switching and audit tenure on audit quality. Conversely, fee audit has an effect as a moderating variable between company size and audit quality
Online Thrift Shop Phenomenon as a Business Opportunity for Young Entrepreneurs in Manado City: A Multicultural Perspective Niu, Fitria Ayu Lestari; Jan, Radlyah Hasan; Tabe, Ridwan; Songkaton, Yulia
Kawanua International Journal of Multicultural Studies Vol 4 No 2 (2023)
Publisher : State Islamic Institute of Manado (IAIN) Manado, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kijms.v4i2.687

Abstract

The thrift shop phenomenon is on the rise in Indonesia, especially among young entrepreneurs who utilize the ease of online marketing. This research aims to examine online thrift shops as a business opportunity for young entrepreneurs in Manado City through a multiculturalism approach. Qualitative method with in-depth interviews with 8 main informants from Manado, Minahasa, and Gorontalo ethnicities. Results show that cultural background influences entrepreneurial orientation. Ethnic Minahasa tends to sell casual fashion, in contrast to ethnic Gorontalo who prioritizes Muslim clothing. The migrants' marketing strategy utilizes more social commerce, while the ethnic Manado still relies on community-based marketing. Young entrepreneurs are also encouraged by the flexibility and profit potential of thrift shops, although the risk of product damage and network constraints are challenges. Thus, this study found that cultural background and local values shape thrift shop business orientation and entrepreneurial behavior. Understanding this multicultural perspective can encourage the development of a thrift shop ecosystem that is more inclusive and responsive to the cultural diversity of the people of Manado City.
Pengaruh Investasi Tabungan dan Pendapatan Terhadap Minat Haji: Studi Kasus Masyarakat Bugis di Manado Anggraini, Rahayu; Anggrayni, Lilly; Tabe, Ridwan
Maqrizi: Journal of Economics and Islamic Economics Vol 4 No 1 (2024): Maqrizi : Journal of Economics and Islamic Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/maqrizi.v4i1.968

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh investasi tabungan dan tingkat pendapatan terhadap minat masyarakat Bugis di Kota Manado untuk berhaji. Penelitian menggunakan metode kuantitatif dengan data primer yang dikumpulkan melalui kuesioner. Populasi penelitian adalah masyarakat Bugis di Kota Manado, dengan jumlah sampel 101 responden yang ditentukan menggunakan rumus Lemeshow. Analisis data meliputi uji validitas, reliabilitas, asumsi klasik, regresi linear berganda, koefisien determinasi, uji pengaruh parsial, dan uji pengaruh simultan. Hasil penelitian menunjukkan bahwa investasi tabungan berpengaruh signifikan terhadap minat berhaji masyarakat Bugis, sementara tingkat pendapatan tidak memiliki pengaruh signifikan. Nilai R-square sebesar 0,638 menunjukkan bahwa variabel investasi tabungan dan tingkat pendapatan secara simultan mempengaruhi minat berhaji sebesar 63,8%, sedangkan 36,2% dipengaruhi oleh variabel lain. Uji F menunjukkan nilai signifikansi 0,000 dengan nilai F sebesar 86,398, yang lebih besar dari F tabel 3,09 (86,398 > 3,09), sehingga model penelitian ini dinyatakan layak digunakan.
THE IMPLEMENTATION OF FISCAL FINANCE BY UMAR BIN KHATAB (AN ENFORCEMENT IN INDONESIA) Siri, Rusli; Abdullah, M. Wahyuddin; Tabe, Ridwan
Tasharruf: Journal Economics and Business of Islam Vol 5, No 1 (2020)
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v5i1.1026

Abstract

Umar bin Khattab is a Caliph who replaced the leadership of Abu Bakar after his death. Umar bin Khattab led the people starting in the year 13 AH/ 634 AD. Poverty is decreasing and the welfare of employees is guaranteed. This research uses a descriptive qualitative method by collecting the data from books such as history books of Islamic economic thought, the historical milestone of the economic thought of Umar Bin Al Khattab, and books such as ijtihad of Umar bin Khattab. The results of this study revealed that Umar was a leader who became a role model not only in government but managing the finances of the state was also an excellent exemplar of him. Because many leaders today who carry out the fiscal policy do not consider the benefit of the people, instead enrich themselves and their colleagues in a great deal. The fiscal policy of Umar is based solely on maslahah that is in accordance with the Qur'an and Sunnah. The policy regarding the salaries of the heads of state and soldiers is a new thing. Because in the ages of the Rasulullah and Abu Bakr had never made a payroll to the Head of State and the Army. This is a sign which shows that Islamic fiscal policy in the period of Umar was more advanced. 
Analysis of Accounting Information on Investment Decision Making at PT. MNC Sekuritas Manado Tabe, Ridwan; Syarifuddin, Syarifuddin; Anggrayni, Lilly
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13254

Abstract

This study investigates the influence of accounting information on investment decisions within the capital market, focusing on PT. MNC Sekuritas Manado. Employing a quantitative approach and simple regression analysis using SPSS version 25.0, data was collected through questionnaires distributed to 119 investors. The research validated and ensured the reliability of instruments through validity and reliability tests, while normality tests confirmed the normal distribution of variables. Results indicate a significant 53.6% impact of accounting information on investment decisions. Investors, particularly in PT. MNC Sekuritas Manado, rely on fundamental information, emphasizing financial reports, to inform their investment decisions. The study contributes to the signaling theory, emphasizing the crucial role of accounting information as a powerful signal for investors. Practical implications highlight the importance for companies to enhance the quality and transparency of accounting information, facilitating more informed investment decisions by investors. Recommendations include expanding future research to encompass a larger sample size, conducting comparative analyses among companies with varying financial performances, and considering additional external factors influencing investment decisions. This research contributes to a more comprehensive understanding of how accounting information shapes investment decisions in the dynamic context of the capital market. The findings provide valuable insights for companies, investors, and policymakers aiming to improve transparency and decision-making processes within the financial landscape.
Co-Authors Anggrayni, Lilly Fitria Ayu Lestari Niu Jamaluddin Majid Jan, Radlyah Hasan M. Wahyuddin Abdullah, M. Wahyuddin Niu, Fitia Ayu Lestari Rahayu Anggraini Ratnasari Ratnasari Siri, Rusli Songkaton, Yulia Syarifuddin Syarifuddin