Article Per Year (5 Year)
p-Index From 2021 - 2026
2.125
P-Index
This Author published in this journals
All Journal SEIKO : Journal of Management & Business JOURNAL OF SCIENCE AND SOCIAL RESEARCH Inovasi: Jurnal Ilmiah Ilmu Manajemen BASKARA: Journal of Business and Entrepreneurship Economics and Digital Business Review LOSARI: Jurnal Pengabdian Kepada Masyarakat Idea Pengabdian Masyarakat Al-Buhuts (e-journal) Jurnal Minfo Polgan (JMP) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Celebes Journal of Community Services
Tafsir, Muhammad
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Al-Buhuts (e-journal)

 1 
Perbandingan Biaya Bunga dengan Pajak Penghasilan dalam Perencanaan Laba dan Perspektif Islam Muhammad Rusdin; Tafsir, Muhammad; Farida Aprianti; Nurlaely Razak
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.5085

Abstract

This research aims to compare the effect of interest costs and income tax on sales to achieve the planned profit in the cost-volume-profit analysis. To compare the treatment of interest costs with income taxes in the profit and loss statement. To compare interest costs with income tax regarding halal or haram laws from an Islamic perspective. This research is library research using analytical methods: comparison, qualitative descriptive and quantitative descriptive. The research results show that interest costs and income taxes have the same effect on the need for higher sales to achieve the planned profit in the cost-volume-profit analysis. In the income statement, interest costs are taken into account when making a profit or loss; while income tax is taken into account only when profits are made. From an Islamic perspective, interest costs are haram; Meanwhile, according to the income tax law, some think it is halal and others think it is syubhat and some even think it is haram.
Model Prediksi Kinerja Karyawan Berdasarkan Beban Kerja Stres Kerja, dan Kepuasan Kerja Nurainunnisa , Nurainunnisa; Muh. Akob; Pattarapanna, Pattarapanna; Tafsir, Muhammad
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5851

Abstract

This study aims to test and analyze the direct influence of workload, work stress and job satisfaction variables on employee performance and the indirect influence of workload and work stress variables on employee performance with job satisfaction as a mediator at PT Midi Utama Indonesia Tbk. Data collection uses primary data obtained from questionnaires using purposive sampling. The population in this study was 104 respondents. The results of the questionnaire have been tested for validity and reliability using the PLS model scheme and model evaluation, inner model evaluation with determinant coefficient test, model goodness of fit test and hypothesis test both directly and indirectly. The results of this data processing use SmartPLS version 3. The results of the study directly show that the workload variable has a negative and significant effect on employee performance and job satisfaction, the work stress variable does not affect employee performance and job satisfaction, and the job satisfaction variable has a positive and significant effect on employee performance. The results of the study indirectly show that job satisfaction is successful in mediating between workload and employee performance with a significant negative relationship direction, but job satisfaction cannot mediate the effect of work stress on employee performance.  
Co-Authors Amran, M. Adharry Dwiki Syaputra Astuti, Niken Probondani Aulia, Devita Gizka Rezky Ayu Puspitasari, Ayu BN, Verawati Bungatang Bungatang Eva Marin Sambo Farida Aprianti Gunawan Pongkapadang Hardiani . Hasmin, Eli Hasyim Mokhtar, Erwin Erwin, Husain, Nurjanna Hayati Idrus Stambul Jumiati Syam Lamato, Riski M. Lubis, Romia Muh. Akob Muh. Irwan Nir Hamiddin Muh. Ma’ruf Idris Muhammad Rusdin Nurainunnisa , Nurainunnisa Nurlaely Razak Orfyanny S Themba P, Mappamiring Pattarapanna, Pattarapanna Rahman Pura Razak, Nurlaely Rifai, Didit Fachri Rifai, Didit Fahri Rizal Bakri Rurum, Dasrum S, Alfina Tiurmida Shaari, Roziana Syahid P, Rahman Syamsul Rijal Tamsil, Iqbal Tangngisalu, Jannati Yana Fajriah