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Faktor-faktor yang Mempengaruhi Audit Report Lag serta Dampaknya Terhadap Trading Volume Activity Amrizal; Damayanti, Fina
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.17.021

Abstract

This study was conducted to analyze the factors that affect audit report lag and its impact on trading volume activity. This research is divided into 2 models, the first is used to find out how leverage, company size, and KAP size affect audit report lag and the second is used to find out how audit report lag influences trading volume activity. The population in this study are mining sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period with a sample of 6 companies taken by purposive sampling method. This study uses multiple linear regression analysis and shows the results that in the first model leverage and KAP size have a negative effect on audit report lag, while company size has no effect on audit report lag. In the second model, audit report lag affects trading volume activity.
KELAYAKAN EKONOMI JALUR JALAN ALTERNATIF MEDAN–BERASTAGI VIA SIMPANG TUNTUNGAN–SIBOLANGIT Amrizal; Kusumadi; Fadli; Samiran
Jurnal Transportasi Vol. 22 No. 3 (2022)
Publisher : Forum Studi Transportasi antar Perguruan Tinggi (FSTPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jtrans.v22i3.6354.255-262

Abstract

Abstract The Medan-Berastagi Alternative Route is currently felt to be very much needed by road users, because the existing road connecting Medan and Berastagi is no longer able to serve the existing traffic volume. This can be seen from the frequent occurrence of traffic congestions on this road, both on weekdays and on weekends. This study discusses the economic feasibility of constructing the Medan-Berastagi alternative road that goes through the Tuntungan-Sibolangit Intersection. The results of this study can be used by stakeholders in making decisions related to the construction of this alternative road. The calculation results show that the total construc-tion cost is IDR 1,171,518,647,736. Meanwhile, the annual routine maintenance fee is IDR 3,114,325,566 and the periodic maintenance fee every five years is IDR 87,808,542,710. The existence of the Medan-Berastagi alternative road will save Vehicle Operating Costs of IDR 23,589,645,855 and Time Value savings of IDR 57,337,666,839 in 2023. From the results of the economic feasibility analysis, the Economic Internal Rate of Return is 12.21%, which where this value is greater than the current prevailing lending rate. Using the prevailing interest rate of 10%, a Profitability Index of 1.17 is obtained and a Net Present Value of IDR 222,365,000,000. This study shows that the construction of the Medan-Berastagi alternative road is economically feasible to build. Keywords: traffic congestion; alternative route; road construction; economic feasibility Abstrak Jalur Alternatif Medan-Berastagi saat ini dirasa sangat diperlukan oleh pengguna jalan, karena jalan eksisting yang menghubungkan Medan dan Berastagi sudah tidak mampu melayani volume lalu lintas yang ada. Hal ini terlihat dari seringnya terjadi kemacetan lalu lintas di ruas jalan ini, baik di hari kerja maupun di akhir pekan. Pada studi ini dibahas kelayakan ekonomi pembangunan jalan alternatif Medan-Berastagi yang melalui Simpang Tuntungan-Sibolangit. Hasil studi ini dapat digunakan oleh para pemangku kepentingan dalam mengambil keputusan terkait dengan pembangunan jalan alternatif ini. Hasil perhitingan menunjukkan bahwa total biaya konstruksi adalah Rp1.171.518.647.736. Sedangkan biaya pemeliharaan rutin tahunan sebesar Rp3.114.325.566 serta biaya pemeliharaan periodik per lima tahun sebesar Rp87.808.542.710. Adanya jalan alternatif Medan-Berastagi akan menghemat Biaya Operasi Kendaraan sebesar Rp23.589.645.855 dan penghe-matan Nilai Waktu sebesar Rp57.337.666.839 pada Tahun 2023. Dari hasil analisis kelayakan ekonomi didapat nilai Economic Internal Rate of Return sebesar 12,21%, yang mana nilai ini lebih besar daripada tingkat suku pinjaman yang berlaku saat. Dengan menggunakan tingkat suku bunga yang berlaku sebesar 10%, diperoleh Profitability Index sebesar 1,17 dan Net Present Value sebesar Rp222.365.000.000. Studi ini menunjukkan bahwa pembangunan jalan alternatif Medan-Berastagi layak secara ekonomi untuk dibangun.. Kata-kata kunci: kemacetan lalu lintas; jalur alternatif; pembangunan jalan; kelayakan ekonomi
Analisis Pendapatan Usaha Agroindustri Kue Talam Jagung Manis di Nagari Sungai Antuan Kecamatan Mungka Mukhlis; Riva Hendriani; Nila Sari; Latifa Hanum; Regia Indah Kemala Sari; Sri Kembaryanti Putri; Amrizal
Journal of Sustainable Research In Management of Agroindustry (SURIMI) Vol. 3 No. 1 (2023): SURIMI : April 2023
Publisher : Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/surimi.v3i1.1843

Abstract

This research is based on the application of innovation, creativity, and differentiation of kue talam by utilising the ample availability of sweet corn by the wants and needs of consumers and producers. This study is based on the application of innovation, creativity, and differentiation of sweet corn talam cakes by utilising the ample availability of sweet corn by the wants and needs of consumers and producers, so that the cakes are attractive and tasty to increase the income of entrepreneurs and corn farmers. This study aims to analyse the business income of sweet corn talam cake agro-industry. To analyse the income of the sweet corn talam cake agro-industry business, it was carried out using quantitative descriptive methods using the income formula. The results showed that: The total cost required in the agro-industrial business of sweet corn talam cake is Rp 1,995,168; The total revenue obtained from the agro-industrial business of sweet corn talam cake is Rp 2,880,000, the amount of income earned is Rp 884,832.
Implementasi Pengelolaan Zakat Produktif Sebagai Upaya Penguatan Ekonomi Pasca Pandemi Covid19 Study pada Baznas Kabupaten Paser Amrizal; Arbain; Agus Salim
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1596

Abstract

Zakat funds are collected from zakat maal funds for employees of the State Civil Apparatus in Paser Regency and distributed in the form of Consumptive and Productive Alms Infak Zakat Funds. The purpose of this study is to analyze and study the management of zakat infak and alms funds at the Amil Zakat Board of Paser Regency, as well as to analyze the effectiveness of zakat infak and alms management. The object of this research is the National Amil Zakat Agency in Paser Regency. The research design uses qualitative analysis with collective data by conducting in-depth interviews, documentation and observation. While the research informants consisted of administrators of the National Amil Zakat Agency and Muzaki who received productive zakat funds. Data analysis uses descriptive qualitative with the help of Nvivo12 Plus software. The research results prove that the source of zakat infaq and alms fund collection at the National Amil Zakat Agency in Paser Regency comes from professional zakat and Infaq from the State Civil Apparatus, there have been no other efforts to collect from other sources. The distribution of zakat, infaq and alms funds can help micro businesses, especially during the covid19 pandemic
Analisis Daya Saing Pariwisata Halal di Provinsi Banten Ahmad Darusalam; Amrizal; Erion; Gairah Sinunglingga; Koesmawan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.1665

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Indonesia is a country that has natural resources from a variety of cultures and ethnicities. Banten Province has beautiful and religious natural charm, making it a halal tourist destination, both locally and internationally. The aim of the research is to analyze strategies to increase the competitiveness of halal tourism in Banten Province. The research method uses a qualitative descriptive approach with in-depth interview techniques. Primary data was obtained from interviews with competent informants including the Banten Regional People's Representative Council, the Banten Provincial Tourism Office, the Indonesian Ulema Council and several Tourism Associations in Banten. and the Ministry of Tourism and Creative Economy. Qualitative data analysis using NVIVO software. The research results prove that to increase the competitiveness of halal tourism in Banten Province, the Tourism Office has taken strategic steps, including: The strategies used by the Banten provincial government in order to optimize halal tourism, namely conducting comparative studies, e-commerce or digital based tourism, Professional Human Resources Training, Infrastructure Development, Ease of Road Access
Persepsi dan Tantangan Pengembangan Bisnis Padi Organik Berbasis Wakaf Produktif: Studi Kasus Majelis Wakaf dan Kehartabendaan PDM Kab. Tasikmalaya Fahmi Faishal Malik; Jafril Khalil; Amrizal
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.1929

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This study aims to analyze the perceptions and challenges faced by Majelis Wakaf dan Kehartabendaan (MWK) of Pimpinan Daerah Muhammadiyah (PDM) in Tasikmalaya Regency regarding the management of waqf assets for organic rice farming businesses. The research method used is qualitative descriptive with purposive sampling technique. Data collection is done through observation, interviews, and documentation. The data analysis technique applied is thematic analysis. The results of the study show that: 1) There is a positive perception regarding the use of productive waqf for organic rice farming businesses. However, the dynamic external environment introduces uncertainty that affects development strategies. 2) The challenges involve strengthening member participation, improving agricultural human resources, institutional reinforcement, and expanding marketing.
Determinan Kinerja Keuangan Perbankan Syariah di Indonesia dalam Perspektif Islam Isnaldi Muhammad Dini; Amrizal
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 6 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah (in Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i6.2021

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The research aims to test and analyze the influence of the variables Operational Costs, Operational Income, and Financial Deposit Ratio on Non-Performance Financing. To test and analyze Operational Costs and Operational Income and Financial Deposit Ratio to Return on Assets directly or through the Non-Performance Financing variable as a moderating variable. The research object is Islamic banks in Indonesia using secondary data from financial reports from 2017 to 2021. The research design is a quantitative analysis using path analysis. The research results prove that the variables Operational Costs, Operational Income, and Financial Deposit Ratio have a significant positive effect on the Non-Performance Financing variable, the magnitude of the influence is 32.8%. The variables Operational Costs, Operational Income, and Financial Deposit Ratio are proven to have a positive and significant influence on the Return On Assets variable, with the magnitude of the influence being 76%. Based on path analysis, the Operational Cost variable does not affect the On Assets return variable with the Non Performance Finance variable as a moderating variable. Meanwhile, the Financial Deposit Ratio variable influences the return on assets variable with the Non-Performance Finance variable as a moderating variable. Keyword: Financing Ratio, Financial Performance, Financial Report
Penerapan Maqhasid Syariah Pada Ekonomi Hijau Bidang Pertanian dan Lingkunagna Hidup di Kabupaten Belitung Timur Muhammad Amin Pohan; Amrizal; Hardi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3829

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The aim of the research is to analyze the implementation, explore the factors and benefits of implementing maqasid syari'ah for oil palm, pepper, coffee and soybean farmers in Dendang District, East Belitung Regency. The research method uses descriptive qualitative with case studies, where collective data uses in-depth interviews, observations and document data while data analysis uses qualitative data analysis by reducing, mapping and reducing data obtained from the field. The research results prove that the understanding and implementation of Maqasid Syariah is, first, environmental maintenance (Hifz al-Bi'ah) where farmers in Dendang District have not adopted environmentally friendly agricultural practices, such as the use of organic fertilizer and efficient water management. Second, Social Justice (Hifz al-'Adl) Where the distribution of agricultural products is carried out fairly, ensuring welfare for all members of the community, including those who are less fortunate. Third, Economic Welfare (Hifz al-Mal) where farmers' income has not increased optimally because they have not implemented sustainable agricultural technology and better market access. Fourth, Agricultural Sustainability Where sustainable agricultural practices have not reduced negative impacts on the environment, such as land degradation and water pollution. Fifth, crop diversification and the use of local varieties that are resistant to climate change help improve food security and the local economy. Community Involvement Where active community participation has not been maximized in environmental and sustainable agricultural programs.
The Teenage Problems in the Film Two Blue Lines by Lucia Priandarini: Persoalan Remaja dalam Film Dua Garis Biru Karya Lucia Priandarini putri yuni kartika; Amrizal; Amril Canrhas
Jurnal Korpus Vol 8 No 1: April 2024
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jik.v8i1.30896

Abstract

Penelitian ini bertujuan untuk mencari Persoalan Remaja yang terdapat dalam Film Dua Garis Biru Karya Lucia Priandarini. Metode yang digunakan ialah deskriptif kualitatif dengan menggunakan Teori sosiologi sastra. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu diagram alir: (1) Mencari (2) Menonton (3) Mengamati (4) Memahami (5) Menyajikan (6) Menyimpulkan. Hasil penelitian menunjukkan bahwa persoalan remaja memiliki 3 masalah yang (1) Kenakalan remaja di mana menjelaskan tentang kehamilan di luar nikah pada anak usia dini, (2) Disorganisasi keluarga yang membahas tentang kurangnya komunikasi antar orangtua dan anak  yang (3) Seks bebas membahas tentang hubungan seksual yang dilakukkan anak remaja pada zaman sekarang.
Peningkatan Literasi Digital di Kalangan Kelompok Tani di Kampung Pinangan Kabupaten Aceh Tengah Iskandar; Murthada; Prayetno, Bambang Eko; Lestaria, Evi; Budiman; Sarinauli, Barep; Abidin, Zainal; Yanti, Syafridha; Amrizal
Jurnal Masyarakat Indonesia (Jumas) Vol. 3 No. 01 (2024): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v3i01.65

Abstract

This service was carried out to coffee farmers in Pinangan Village, Central Aceh Regency. This community service activity was carried out on Thursday 7 December 2023. The theme of this community service was Increasing Digital Literacy among Farmer Groups in Pinangan Village, Central Aceh Regency. Digital literacy is important for every element of society, including coffee farmers, in carrying out agricultural activities, from searching for information about agriculture to marketing agricultural products. In this community activity, the subject is a group of farmers in Kampung Pinangan, Kec. Kebayakan, Kab. Central Aceh as many as 40 people. The service method is carried out using the lecture method. It is hoped that the results of this service activity can increase the digital literacy knowledge of farmer groups in Pinangan Village, Central Aceh Regency.
Co-Authors Abd Halim Agus Salim Ahmad Darusalam Amril Canrhas Arbain Arda Tonara Aris Munandar Arnomo , Sasa Ani Ashari Efendi Away, Yufrijal Azhari , Fakhri Bagus Ardeni Bakti Viyata Sundawa Bambang Eko Prayetno Beethoven Budianto, Gallio Budiman Canrhas, Amril Chanafiah, Yayah CHANG, FELIX Choirul Anwar Damayanti, Fina Darmansah Darmansah, Darmansah Darmansyah Dea Gusneli Debataraja, Lisherly Reginancy Delifio Martha, Maulana DESI PURNAMA SARI Deswani Panggabean, Deswani Dina, Arfa Elisa, Erlin Erion Evi Lestaria Fadilla Qusnul Khotimah Fadli Fahmi Faishal Malik Febrin Aulia Batubara Fransiska , Sella Gairah Sinunglingga Harahap, M. Ari Subhan Hardi Hardi Harman, Rika HARTIKA, LIA Harun Henny Mulyati Henny Satriana Hiasa, Fina Indrayani, Vivi ISKANDAR Isnaldi Muhammad Dini Istiqamah Iwan Setiadi Jafril Khalil Khoirul Mu’as Khomarudin, Agus Nur Koesmawan Kusumadi Latifa Hanum Lestaria, Evi Liu, Agustian M Ikhlasul Akbar Miranda, Dira Ayu Muamar Qadafi Mughni Sulubara, Seri Muhammad Amin Pohan Muhammad Daud Muhammad Fahrur Razi Muhammad Syahrum Alfan Mukhlis Mukhlis Murthada Nila Sari Ningsih, Okti Rahayu Nopri Abadi Miko Novri Adhiatma Nurhayati Zein Nurwati Nurwijayanti Oktavia, Ganefa Parman Pranata, Agus Prayetno, Bambang Eko Purba, Marsedes putri yuni kartika Rabby Nazli Rahima Munawarah Raja Ahmad, Raja Rasiyem Regia Indah Kemala Sari Rina Novita Riva Hendriani Rosiana, Arriza Avi SAIFUL ANWAR Samiran Sarinauli, Barep Sianturi, Gomgom Parluhutan Sigit Apriyanto Simanjuntak, Romauli Sinaga, Naga Raya situmeang, murni Sri Kembaryanti Putri Sukatin Sulistyo Ningsih Sumarni, Ayu Syafridha Yanti Syukriadi Tarigan, Rasdinanta Teuku Multazam Trie Hierdawati Utari, Dwi whisky Widya Febrina Yanti Arnilis Yanti, Syafridha Yayat Sujatna Yazidi, Rachid El Yeni Oktaviani Yunita, Fitri Rahma Zainal Abidin Zainal Abidin Zulkifli