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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.
Halal Food Preferences and Perceptions at Nagoya Mall Batam Yusuf Faisal; Ida Busneti; Egi Gumala Sari
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 14, No 1 (2022)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v14i1.10558

Abstract

The purpose of this study was to see the preferences and perceptions of halal food at Nagoya Mall in Batam City. This research was conducted at the Nagoya mall which provides halal food in the food street area. The samples of this research are lecturers at 4 universities in Batam which are managed by Persyarikatan Muhammadiyah and Hidayatullah namely: Muhammadiyah International Tarbiyah College, STIKOM Muhammadiyah Batam, Abdullah Said Islamic Institute, and Hidayatullah Tarbiyah Science College. In this study, it was found that the preferences and perceptions of lecturers about halal food stands in Nagoya tended to be good with a note that there were several things that were improved including cleanliness
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

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

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.
MANAJEMEN LABA PADA PERUSAHAAN BASIC MATERIAL Faisal, Yusuf; Oktaviani, Resty Fuji; Sari, Egi Gumala
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.4399

Abstract

This research was conducted ti observing 98 basic material listed on the Indonesia Stock Exchange. The data source used is the company’s annual report from 2012-2022. This study aims to obtain empirical evidence on the influence of intellectual capital , tax planning , and leverage   with institutional ownership as a moderating variable. The result of this study found that intellectual capital  has a positive and statistically effect on earnings management, while tax planning  has a positive and statistically insignificant effect on earnings management, leverage   has a positive and statically insignificant effect on eanings management. Furthermore, institutional ownership strengthens the influence of intellectual capital  on earnings management. Institutional ownership weakens the influence of tax planning  on earnings management. Institutional ownership also reinforces the effect of leverage   on earnings management.
Chromebook sebagai Media Pembelajaran Multiliterasi dalam Pembelajaran PAI pada Siswa Fase A Lutfi, Ahmad; Surya Indah, Endang Citra; Choiriyah, Khabib; Faisal, Yusuf; Jannah, Siti Roudhotul
Jurnal Caksana : Pendidikan Anak Usia Dini Vol 8, No 1 (2025): Jurnal Caksana: Pendidikan Anak Usia Dini
Publisher : Prodi PG-PAUD, FKIP, Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/jcpaud.v8i1.2211

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Perkembangan teknologi digital mendorong dunia pendidikan untuk terus berinovasi dalam menciptakan lingkungan belajar yang lebih adaptif dan kolaboratif. Pendidikan Agama Islam (PAI) dituntut untuk mengikuti arus ini dengan menerapkan pendekatan multiliterasi yang meliputi literasi digital, visual, dan kritis. Penelitian ini bertujuan untuk menganalisis efektivitas pemanfaatan Chromebook sebagai sarana pembelajaran multiliterasi pada siswa fase A (kelas I dan II sekolah dasar). Menggunakan pendekatan deskriptif kualitatif, data diperoleh melalui observasi langsung dan wawancara dengan guru serta siswa. Temuan menunjukkan bahwa penggunaan Chromebook dapat meningkatkan kompetensi multiliterasi siswa serta mendukung terciptanya proses belajar PAI yang lebih inovatif, partisipatif, dan bermakna. Penelitian ini merekomendasikan penguatan literasi digital bagi pendidik dan peningkatan sarana teknologi sebagai langkah strategis dalam menghadapi tantangan pembelajaran di era Revolusi Industri 4.0.
The Impact of Compensation and Religiosity on Fraudulent Behavior in MSMEs: The Role of Islamic Work Ethics as a Moderator Faisal, Yusuf; Herawati, Mesi; Athaillah, Ahmad; Gumala Sari, Egi
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i2.8890

Abstract

This study aims to obtain empirical evidence on the effect of compensation and religiosity on fraudulent behavior with Islamic work ethics as a moderating variable. This study uses a quantitative research type. This study used a questionnaire distributed to MSMEs in West Java, namely 350 questionnaires distributed directly. Each questionnaire distributed contains 114 statements that respondents must answer. From the distribution of the questionnaire, 207 respondents provided answers. To obtain the results of this study, the researcher used PLS-SEM Version 3.0. This study found that compensation has a significant negative effect on fraudulent behavior, religiosity has a significant negative effect on fraudulent behavior, Islamic work ethics cannot moderate the relationship between compensation and fraudulent behavior, and Islamic work ethics moderates the relationship between religiosity. It cannot moderate the relationship between fraudulent behavior. This research provides information regarding fraudulent behavior, which is new research discussing the relationship between religiosity, which is the basis of the character of the Prophet Muhammad SAW
Review of Profit Management in Basic Material Companies in Indonesia Seen from the Perspective of Intellectual Capital, Financial Stability, Financial Distress, and Firm Size Sari, Egi; Faisal, Yusuf; Febrianti, Adila
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7050

Abstract

This study aims to determine the influence of intellectual capital, financial stability, financial distress and firm size on earning management. This study uses quantitative data, the sample in this study is 31 companies in the basic materials sector listed on the Indonesia Stock Exchange in the period 2012 – 2022. The analysis technique used to test the hypothesis was multiple regression analysis using Eviews 9 software. This study shows that the intellectual capital variable has a negative and statistically insignificant effect on earning management, the financial stability variable has a positive effect and is statistically insignificant on earning management, the financial distress variable has a positive effect on earnings management and the firm size variable has a positive effect and is statistically insignificant on earning management and statistically insignificant towards earning management
Religious Role in Moderating Muzakki’s Decision to Issue Zakat Busnetty, Ida; Faisal, Yusuf
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 2 (2024)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v10i2.4720

Abstract

Purpose: This study aims to test and analyze the influence of Maqashid Shariah, Altruism, Income, Education with Religiosity as a moderating variableDesign/methodology: The method used in this study is a quantitative method. The population in this study is individuals who pay zakat through Baznas. Accidental sampling technique. The sample in this study amounted to 423 respondents. The data collection method uses a survey method, namely the author distributes the questionnaire directly to the respondents. The data analysis technique in this study uses SEM PLS.  Findings: The results of this study found that there was a positive and significant influence of maqashid shariah on the decision of muzakki to issue zakat. Likewise, there is a positive and significant influence of altruism on the decision of muzakki to issue zakat. For income, there is a positive influence of income on the decision of muzakki to issue zakat, and there is a positive and significant influence of education on the decision of muzakki to issue zakat. As for moderating, namely religiosity, it strengthens the influence of maqashid shariah on the decision of muzakki to issue zakat. Religiosity weakens the influence of altruism on the decision of muzakki to issue zakat. Religiosity weakens the influence of income on the decision of muzakki to issue zakat. And religiosity strengthens the influence of education on the decision of muzakki to issue zakat Practical implications: The implications of this policy are expected to overcome the realization of zakat which is not directly proportional to the targeted zakat potential. The implementation and management of zakat in Indonesia has been stipulated in the Law of the Republic of Indonesia Number 23 of 2011, the government is also expected to develop social welfare programs such as the distribution of zakat funds for education, health and social assistance empowerment programs for people in need so that the muzaki will see the positive impact of the zakat issued which is expected to increase the decision of the muzaki to pay zakatOrisinalitas: This research enriches previous research regarding muzakki's decision to issue zakat such as altruism, income, education with the addition of religion. This research connects variables that people rarely examine, namely the existence of sharia maqashid which is viewed from the 5 dimensions of Hifdz Al Aql (protecting reason) with 4 indicators, Hifz An Nasl (protecting offspring) with 4 indicators, Hifz Al Mal (protecting wealth) with 7 indicators , Hift Ad Din (guarding religion) with 4 indicators, and Hift Nafs (guarding the soul) with 5 indicators. 
The Influence of Muamalah Fiqh, Compensation, and Religiosity on Fraudulent Behavior with Islamic Work Ethics as a Moderating Variable Faisal, Yusuf; Sari, Egi Gumala; Artika, Artika; Athaillah, Ahmad
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2025)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v11i1.4756

Abstract

Purpose: This study aims to obtain empirical evidence on the influence of fiqh muamalah, compensation and religiosity on fraudulent behaviour with Islamic work ethics as a moderation variable.Design/methodology: This study uses a quantitative type of research. This research was carried out using questionnaires distributed to lecturers and practitioners who are members of the Association of Islamic Economists (IAEI), the Sharia Economic Community (MES), the Forum of Lecturers in Islamic Economics and Business (FORDEBI) and the Indonesian Economics Scholars Association (ISEI), namely 350 questionnaires distributed via email and social media. Each questionnaire distributed has 114 statements to be answered by employees. From the distribution of the questionnaire carried out, 207 respondents were obtained who gave answers from 22 regions. To get the results of this study, the researcher used PLS SEM Version 3.0.Findings: The results of this study found that fiqh muamalah has a significant negative effect on fraudulent behaviour, compensation has a significant negative effect on fraudulent behaviour, religiosity has a significant negative effect on fraudulent behaviour, Islamic work ethics can moderate the relationship between fiqh muamalah and fraudulent behaviour, Islamic work ethics cannot moderate the relationship between compensation against fraudulent behaviour and Islamic work ethics cannot moderate the relationship between religiosity and fraudulent behavior.Practical implications: This research also encourages Islamic financial institutions to develop policies that foster a work environment rooted in Sharia principles, ultimately improving transparency, accountability, and trust in Islamic business practices.Originality/Value: This study focuses on fraudulent behaviour, where this research is a new research in discussing the relationship between fiqh mumalah and religiosity which is based on the nature of the Prophet.
Pengaruh Likuiditas Dan Profitabilitas Terhadap Pertumbuhan Laba Pada Perusahaan Teknologi Faisal, Yusuf
Bata Ilyas Journal of Accounting Vol 5, No 1 (2024): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v5i1.3909

Abstract

This research to examines the effect of Liquidity and Profitability on profit growth. The Liquidity is measured by the Current Ratio and the Profitability is measured by Return On Assets. The population of this research is all technology companies listed on the Indonesia Stock Exchange in the period 2017 – 2021. The approach used in this research is quantitative. Sampling in this study was carried out by purposive sampling method. The number of samples in this study are 9 technology companies listed on the Indonesia Stock Exchange in the period 2017 – 2021 with a total of 135 observations obtained. The analytical method used is multiple linear regression analysis using the SPSS (Statistical Product and Services Solutions) version 25. The results of this study indicate that (1) the Liquidity has a positive effect on profit growth. (2) Profitability ratios have a negative effect on profit growth.