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All Journal Jurnal Pendidikan Seni Rupa Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Kinerja: Jurnal Ekonomi dan Manajemen EBSJ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Midwifery and Nursing (JRAMB) Jurnal Riset Akuntansi Mercu Buana JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Accounting and Management Journal Akuntansi : Jurnal Akuntansi Integratif Journal of Islamic Accounting and Finance Research Jurnal Samudra Ekonomika International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah El-Qish: Journal of Islamic Economics Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) Worksheet : Jurnal Akuntansi Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Bata Ilyas Journal of Accounting Jurnal Riset Akuntansi JAATB Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal As-Said IJMA Journal of Accounting and Financial Issue Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio International Journal of Islamic Business and Economics (IJIBEC) ZISWAF: Jurnal Zakat dan Wakaf Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Faisal, Yusuf
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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PENGARUH KEPEMILIKAN ASING, POLITICAL COST, KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP KINERJA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA Lembah Dewi Andini; Yusuf Faisal; Sabam Hutajulu; Ryan Handika Purba
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 4 No 2 (2022): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/tribisnis.v4i2.228

Abstract

penelitian yang dilakukan adalah untuk mengetahui serta memperoleh bukti mengenai pengaruh kepemilikan asing, political cost, kinerja lingkungan, dan pengungkapan lingkungan terhadap yaitu kinerja perusahaan. Populasi yang digunakan dalam penelitian ini yaitu perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. penelitian ini menghasilkan bahwa variabel kepemilikan asing dan pengungkapan lingkungan berpengaruh positif terhadap kinerja perusahaan, namun variabel political cost dan kinerja lingkungan tidak berpengaruh terhadap kinerja perusahaan. Penelitian ini dilakukan guna mendapatkan bukti dan menjadi pertimbangan untuk investor dalam menanamkan modalnya dengan memilih perusahaan sesuai dengan pertimbangan yang matang dengan memperhatikan informasi perusahan baik dari laporan keuangan maupun tanggung jawab perusahaan terhadap lingkungannya.
THE INFLUENCE OF MORALITY, INTERNAL CONTROL ON FRAUD OF FINANCIAL REPORTS Yusuf Faisal; Egi Gumala Sari; Jessica Sweetly Angelia Sipahutar; Retno Melindawati
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9, No 1: Mei 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i1.3117

Abstract

Financial statement fraud can occur in companies, involving management in the form of misstatements in financial statements. This condition if left unchecked will be detrimental to investors and creditors. This study aims to determine the effect of morality, internal control on financial statement fraud at PT ABC and PT XYZ. This type of research is quantitative research using primary data distributed through questionnaires. Sampling was carried out using a purposive sampling technique. The sample consists of 31 respondents. Respondents work in the finance department at PT ABC and PT XYZ. The research was conducted in 2022. The questionnaire was processed using the SPSS version 25 program. The analysis was carried out using multiple linear regression, after previously testing the validity and reliability. The results of the study show that morality has a negative and significant effect on fraudulent financial reporting at PT ABC and PT XYZ companies, as well as internal control has a negative and significant effect on financial reporting failure at PT ABC and PT XYZ companies. This research is expected to provide input for companies in controlling fraudulent financial statements by taking into account these factors.
KEBIJAKAN DIVIDEN PERBANKAN DILIHAT DARI KEPEMILIKAN DAN UKURAN PERUSAHAAN Yusuf Faisal; Putri Salsa Maharani; Viky Fitriyani
JURNAL AS-SAID Vol. 3 No. 1 (2023): JANUARI 2023
Publisher : LP2M-Institut Agama Islam Abdullah Said Batam

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Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis apakah struktur kepemilikan dan ukuran perusahaan berpengaruh terhadap kebijakan dividen. Populasi dalam penelitian ini sejumlah 46 perusahaan sektor perbankan. Sampel yang digunakan dalam penelitian ini adalah 5 perusahaan. Data di peroleh dari laporan keuangan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia. Analisis data menggunakan uji regresi linear berganda, pengujian hipotesis menggunakan uji koefisien determinasi (R2), uji parsial (uji T), dan uji simultan (uji F), sedangkan pengolahan data menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa dari uji koefisien determinasi (R2) variabel struktur kepemilikan dan ukuran perusahaan secara bersama-sama memengaruhi variabel dependen. Secara simultan struktur kepemilikan dan ukuran perusahaan tidak berpengaruh signifikan terhadap kebijakan dividen. Demikian juga hasil penelitian yang dilakukan secara parsial menunjukkan bahwa struktur kepemilikan berpengaruh negatif dan tidak signifikan terhadap kebijakan dividen, sementara ukuran perusahaan berpengaruh positif dan tidak signifikan terhadap kebijakan dividen
Analysis of Muzakki's Decision to Pay Zakat Seen from Income, Education, Religiosity Busnetty, Ida; Faisal, Yusuf; Prabuwon, Anton Satria
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 14, No 1 (2024)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/jesi.2024.14(1).%p

Abstract

This study aims to explain how the influence of income and education on muzaki's decision to pay zakat with religiosity as a moderating variable. The method used in this research is the quantitative method. The population in this study is muzaki in Bekasi city and district using accidental sampling technique which is taken if the selection of sample members is based on chance encounters. The sample in this study amounted to 430 respondents. The data collection method uses the survey method, namely the author distributes questionnaires directly to respondents. The data analysis technique in this study researchers used SEM PLS. The result of this study found that income has a positive and statistically significant effect on muzaki's decision to pay zakat, as well as education has a positive and statistically significant effect on muzaki's decision to pay zakat. As for the moderating variable religiosity, each weakens the relationship between income and education on Muzaki’s decision to pay zakat. This research enriches previous studies on the decision of muzaki to issue zakat from the perspective of income, education, and religiosity in the community in Bekasi City and Regency.
Islamic Social Reporting; Investment Account Holder; Non-Performing Financing; Islamic Corporate Governance; and Maqashid Shariah Index Faisal, Yusuf; Luthfiyah, Qonitatun; Gumala Sari, Egi
El-Qish: Journal of Islamic Economics Vol. 4 No. 1 (2024): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v4i1.7737.2024

Abstract

This study aims to examine, analyze, and obtain empirical evidence regarding the effect of Investment Account Holders, Non-Performing Financing, Islamic Corporate Governance, and the Maqashid Sharia Index on Islamic Social Reporting of the Largest Islamic Banks in the World. This study uses secondary data in the form of annual reports or sustainability reports and other information on Islamic Banks. The samples in this study were the 10 Largest Islamic Banks in the World selected using a purposive sampling technique. The research implementation time was for 6 periods from 2017 - 2022. Research using panel data with panel regression models and data processing software using Eviews. From the results of the study, it is known that only the Islamic Corporate Governance variable significantly affects Islamic Social Reporting, while other variables, namely Investment Account Holder, Non-Performing Financing, and Maqashid Sharia Index do not significantly affect Islamic Social Reporting. This research is expected to provide information related to Islamic social reporting and provide benefits in making the right decisions and can be used as a reference for further research.
Physicochemical properties of palm olein based on cloud point value Puji, Lestari; Nerdy, Nerdy; Faisal, Yusuf; Firdaus, Fahdi
Journal of Midwifery and Nursing Vol. 6 No. 1 (2024): January: Health Science
Publisher : Institute Of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmn.v6i1.4319

Abstract

Palm olein is processed from the fruit of the oil palm (Elaeis guineensis) and used as cooking oil. Olein is widely used for frying in many countries. Therefore, the objective of this study was to research the physicochemical properties of palm olein based on cloud point value and compare the result with PORAM (The Palm Oil Refiners Association of Malaysia) standard and SNI 7709:2019 . The iodine values (IV), peroxide values (PV), free fatty acid (FFA) are often considered to be major significance indexes for the assessment of quality and stability of oils. There were seven samples in total, based on CP value (CP 7.2, CP 7.6, CP 8.0, CP 8.4, CP 8.8, CP 9.2, and CP 9.6).  Quality characteristics iodine values (IV), peroxide values (PV), free fatty acid (FFA) of RBD palm olein were measured. Cloud point is related to iodine value. The higher IV, the lower will be the CP. CP is related to the unsaturation level of olein, the more unsaturated the olein, CP will be lower. CP is unrelated with PV and FFA value which the increase CP value has no effect on the PV and FFA value. The physicochemical properties (IV, PV, FFA) of olein CP 7.2, CP 7.6, CP 8.0, CP 8.4, CP 8.8, CP 9.2, and CP 9.6  is fulfil PORAM standard and SNI 7709:2019.
VALUASI HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Faisal, Yusuf; Adinda Elta, Nicholla Anggelita
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(1).222-241

Abstract

The study aims to determine the effect of Return On Equity, Debt to Equity Ratio, Dividen Payot Ratio, and Price to Book Value on Price Earnings Ratio. This research uses quantitative data, the sample in ithis study is food and bavarage sub sector companies which are listed on the Indonesian Stock Exchange in the period 2017-2022 as many 15 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. The results of this study indicate that the Return on Equity variable has positive and statistically effect on price to earnings ratio, the Debt to Equity Ratio variable has a negative and statistically insignificant effect on price to earnings ratio, the Dividend Payout Ratio has positive and statistically effect on price to earnings ratio, and the Price to Book Value has positive and statistically not insignificant effect on price to earnings ratio. This study discusses Price Earnings Ratio and other factors such as Return on Equity, Debt to Equity Rati0, Dividend Payout Ratio, and Price to Book Value which focuses on the research year and sample size on food and bavarage sub sector companies
Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil Terhadap Belanja Modal Faisal, Yusuf; Yanti, Lupita Putri; Novelita
Jurnal Samudra Ekonomika Vol 8 No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v8i1.9526

Abstract

This study aims to determine the effect of Local own-source revenue, General allocation funds, Special allocation funds and Revenue share funds on Capital expenditures. This research uses quantitative data, the sample in this study is 8 districts and 1 city of Bali Province. The data source used is the annual report for the 2015-2020 period. The analysis technique used to test the hypothesis is multiple regression analysis using E-views 9 software. The results of this study indicate that the Local own-source revenue variable has a positive and statistically significant effect on Capital expenditures, the General allocation funds variable has a negative and statistically insignificant effect on Capital Expenditures, the Special allocation funds variable has a positive and statistically insignificant effect on Capital expenditures, and the Revenue share funds variable has a negative effect and is statistically not significant on Capital expenditures.This study discusses Capital expenditures and other factors such as Local own-source revenue, General allocation funds, Special allocation funds and Revenue share funds which focus on Regency/City of Bali Province.
Pengaruh Fikih Muamalah, Kompensasi dan Religiositas terhadap Perilaku Curang Artika , Artika; Faisal, Yusuf
Jihbiz : Jurnal Ekonomi, Keuangan dan Perbankan Syariah Vol 8 No 2 (2024)
Publisher : Universitas Islam Raden Rahmat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/jihbiz.v8i2.4921

Abstract

This research aims to obtain empirical evidence about the influence of muamalah fiqh, compensation and religiosity on fraudulent behaviour. This research uses a quantitative type of research. This research was conducted using a questionnaire distributed to lecturers and practitioners who are members of the Ikatan Ahli Ekonomi Islam (IAEI), Masyarakat Ekonomi Syariah (MES), Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI) and Ikatan Sarjana Ekonomi Indonesia (ISEI). Each questionnaire distributed contains 114 statements for respondents to answer. From the distribution of the questionnaire, 207 respondents provided answers from 22 regions. To get the results of this research, researchers used PLS SEM Version 3.0. The results of this study found that muamalah fiqh has a significant negative effect on fraudulent behaviour, compensation has a significant negative effect on fraudulent behaviour and religiosity has a significant negative effect on fraudulent behaviour. This research focuses on fraudulent behaviour, where this research is new research in discussing the relationship between muamalah fiqh and religiosity which is the basis of the character of the Rasulullah PBUH.
PERANCANGAN IDENTITAS VISUAL DALAM MENINGKATKAN BRAND RECOGNITION PEKEN SENGGOL GURAT Faisal, Yusuf; Swandi, I Wayan; Mudra, I Wayan
Jurnal Pendidikan Seni Rupa Undiksha Vol. 14 No. 2 (2024): Agustus 2024
Publisher : Universitas Pendidikan Ganesha

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Abstract

Peken Senggol Gurat merupakan sebuah project pasar seni lokal yang digagas oleh pelaku budaya Komunitas Budaya Gurat Indonesia. Namun pada saat perilisan perdana di tahun 2022, persepsi audiens tentang Peken Senggol Gurat belum terhubung dengan baik. Perancangan ini memiliki dua tujuan yaitu; 1.) Merancang konsep identitas visual Peken Senggol Gurat, dan 2.) memvisualisasikan konsep identitas visual Peken Senggol Gurat. Perancangan ini menggunakan metode design thinking yaitu empathize, define, ideate, prototype, dan test. Metode pengumpulan data dilakukan dengan teknik observasi, wawancara, studi literatur dan dokumentasi. Teori yang diterapkan pada perancangan ini adalah teori identitas visual dan brand awareness. Hasil dari perancangan ini yaitu; 1.) Konsep identitas visual terdiri dari logo, warna, tipografi, aset grafis, dan layout. Logo menggunakan konsep logotype, warna menggunakan konsep kontras, tipografi menggunakan konsep vernakular, aset grafis menggunakan konsep garis, dan layout menggunakan konsep asimetris. 2.) Visualisasi konsep identitas visual terdiri dari logo, warna, tipografi, aset grafis, dan layout yang dilakukan dengan tahap merancang konsep, sketsa, dan editing. Identitas visual yang telah dirancang kemudian diterapkan pada kebutuhan desain Peken Senggol Gurat. Setelah penerapan karya, dilakukan uji coba dan analisis karya identitas visual. Berdasarkan uji coba karya desain yang telah dilakukan melalui kuisioner kepada responden, hasil kuisioner menunjukkan bahwa desain-desain yang telah dirancang mampu dijadikan identitas visual Peken Senggol Gurat ke depannya.
Co-Authors Adam Muhamad4 Adinda Elta, Nicholla Anggelita Agus Bandiyono ALEXANDER, NICO ANDRIANI SYOFYAN Annisa Rahayu Yulivianti Artika , Artika Artika, Artika Asep Rovi Nurjaman Athaillah, Ahmad Bagas Syahril Sidik Busnetty, Ida Chablullah Wibisono Christine Natania Zefanya Egi Gumala Sari Egi Gumala Sari Egi Gumala Sari Egi Gumala Sari Etty Murwaningsari Etty Sri Wahyuni Febrianti, Adila Febriyanti, Nabilah Firdaus, Fahdi Herawati, Mesi I Wayan Mudra, I Wayan I Wayan Swandi Ibrahim Ibrahim Ida Busneti Ida Busneti Ida Busnetty Ida Busnetty Indi Yuli Yati Indriyani Indriyani Indriyani Indriyani Jessica Sweetly Angelia Sipahutar Jonathan Romario Junainah Jaidi Keri Boru Hotang Kharisma Citra Lembah Dewi Andini Lupita Putri Yanti Luthfiyah, Qonitatun Mayang, Titin Muhamad4, Adam Muhammad Nuryatno Muhammad Rizky Febrianto Nerdy, Nerdy Nicholla Anggelita Adinda Elta Novelita Novi Imelda Oktaviani, Resty Fuji Patminingsih Prabuwon, Anton Satria Puji, Lestari Putra, Tri Wildan Rosyadi Putri Salsa Maharani Qonitatun Luthfiyah Ramadhan, Faris Reska Prahasini Sekarwesma Retno Melindawati Rizqullah Ryan Handika Purba Sabam Hutajulu Sari, Egi Searly Alviola Soeharjoto, Soeharjoto Suci Dwi Rindiani Tatik Mariyanti, Tatik Titin Mayang Viky Fitriyani Yanti, Lupita Putri Yanti, Lupita Putri