Articles
<![CDATA[Halal Food Preferences and Perceptions at Nagoya Mall Batam ]]>
<![CDATA[Yusuf Faisal]]>;
<![CDATA[Ida Busneti]]>;
<![CDATA[Egi Gumala Sari]]>
<![CDATA[ Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 14, No 1 (2022) ]]>
Publisher : <![CDATA[IAIN Syekh Nurjati Cirebon ]]>
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DOI: 10.24235/amwal.v14i1.10558
<![CDATA[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]]>
<![CDATA[PENGARUH KEMUDAHAN INFORMASI DAN KUALITAS INFORMASI TERHADAP KEPUTUSAN BERSEDEKAH DI MASJID – MASJID KOTA BATAM ]]>
<![CDATA[Yusuf Faisal]]>;
<![CDATA[Egi Gumala Sari]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
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DOI: 10.36778/jesya.v3i2.191
<![CDATA[Penelitian ini bertujuan untuk mengetahui sejauh mana pengaruh kenyamanan informasi dan kualitas informasi berpengaruh pada keputusan untuk memberikan amal. Metode analisis yang digunakan dalam penelitian ini adalah analisis kuantitatif dengan metode analisis regresi berganda. Sebelumnya dilakukan uji validitas, uji reliabilitas menggunakan nilai koefisien Alpha Cronbach. Berdasarkan hasil analisis yang dilakukan, dapat disimpulkan bahwa secara parsial (uji-t) variabel Kemudahan Informasi berpengaruh signifikan terhadap keputusan pemberian dan kemudahan informasi memiliki pengaruh positif dan signifikan terhadap keputusan pemberian di Batam. masjid. Hasil pengujian simultan (uji F) menunjukkan bahwa variabel kemudahan informasi dan kualitas informasi secara bersama-sama memiliki pengaruh positif dan signifikan terhadap keputusan pemberian. Koefisien R2 yang disesuaikan sebesar 0,401, yang berarti bahwa variabel tersebut dapat dijelaskan oleh kemudahan informasi dan variabel kualitas informasi sebesar 40,1%, sedangkan sisanya 59,9% dapat dijelaskan oleh variabel lain di luar model.]]>
<![CDATA[PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN KEAHLIAN AUDIT TERHADAP PROFESIONALISME AUDITOR ]]>
<![CDATA[YUSUF FAISAL]]>;
<![CDATA[EGI GUMALA SARI]]>
<![CDATA[ Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 3, No 1 (2018): Januari - Juni 2018 ]]>
Publisher : <![CDATA[Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang ]]>
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DOI: 10.15548/al-masraf.v3i1.166
<![CDATA[This study aims to obtain evidence on the influence of compliance pressure, task complexity, and audit expertise on the auditor's professionalism with the work environment as intervening variable at the State Audit Board of the Republic of Indonesia Riau Islands Representative. This research method is survey method with associative explanation level. The sample in this research is 38 Auditor of State Audit Board Republic of Indonesia Riau Islands Representative. The analytical techniques used are Descriptive Statistics, Classical Assumption Test, and hypothesis test, to test the hypothesis using partial test (t-test), Simultaneous Significant Test (F-test), and Intervening Variable Test. The results of this study indicate that partially known that each variable pressure of obedience, the complexity of the task of audit expertise and work environment has a direct influence on the work environment. There is a direct influence of the variable of pressure of obedience to auditor professionalism through work environment. There is a direct influence of task complexity variables on auditor professionalism through the work environment. There is a direct influence of audit skill variables on auditor professionalism through the work environment.]]>
<![CDATA[MOBILE BANKING BANK ISLAM APAKAH KONSUMEN PUAS ]]>
<![CDATA[EGI GUMALA SARI]]>;
<![CDATA[ANDRIANI SYOFYAN]]>;
<![CDATA[YUSUF FAISAL]]>
<![CDATA[ Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 6, No 2 (2021): Juli - Desember 2021 ]]>
Publisher : <![CDATA[Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang ]]>
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DOI: 10.15548/al-masraf.v6i2.376
<![CDATA[THE INFLUENCE OF MORALITY, INTERNAL CONTROL ON FRAUD OF FINANCIAL REPORTS ]]>
<![CDATA[Yusuf Faisal]]>;
<![CDATA[Egi Gumala Sari]]>;
<![CDATA[Jessica Sweetly Angelia Sipahutar]]>;
<![CDATA[Retno Melindawati]]>
<![CDATA[ (JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9, No 1: Mei 2023 ]]>
Publisher : <![CDATA[Universitas Mercu Buana Yogyakarta ]]>
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DOI: 10.26486/jramb.v9i1.3117
<![CDATA[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.]]>
<![CDATA[Islamic Social Reporting; Investment Account Holder; Non-Performing Financing; Islamic Corporate Governance; and Maqashid Shariah Index ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Luthfiyah, Qonitatun]]>;
<![CDATA[Gumala Sari, Egi]]>
<![CDATA[ El-Qish: Journal of Islamic Economics Vol. 4 No. 1 (2024): El-Qish: Journal of Islamic Economics ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/elqish.v4i1.7737.2024
<![CDATA[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.]]>
<![CDATA[Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Sektor Property Dan Real Estate Di Indonesia ]]>
<![CDATA[Faisal, Yusuf]]>;
<![CDATA[Gumala Sari, Egi]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v3i1.311
<![CDATA[Purpose – This study aims to determine and analyze the effect of profitability and leverage on company value in property and real estate companies. Design/methodology/approach – The method used in this study uses quantitative methods by sampling using purposive sampling techniques with the results of 27 property and real estate sector companies listed on the Indonesia Stock Exchange in 2012-2021. The data used is secondary data, which is data obtained directly in the form of financial statements from www.idx.co.id website. Data analysis techniques are carried out using statistical analysis, namely: classical assumption test, multiple linear analysis, and hypothesis test, as well as the coefficient of determination with SPSS 25 Findings – Based on the results of the study, it was found that profitability has a positive and significant effect on company value, and leverage has a positive and significant effect on company value in the property and real estate sector. Research limitations/implications – This research is expected to provide information related to income quality and provide benefits in making the right decision]]>
<![CDATA[Pengaruh Profitabilitas Dan Leverage Terhadap Financial Distress Pada Perusahaan Sub Sektor Barang Kimia Dasar Dan Sub Sektor Barang Kimia Khusus ]]>
<![CDATA[Widiyanto, Aditya]]>;
<![CDATA[Gumala Sari, Egi]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v3i1.347
<![CDATA[Purpose – This study aims to determine the effect of Profitability andLeverage on Financial Distress.Design/methodology/approach – This research uses quantitative data, thesample in this study is sub-sector basic chemical materials and sub-sectorspecialty hemical materials companies which are listed on the Indonesia StockExchange in the period 2018 – 2022 as many as 11 companies. The analysistechnique used to test the hypothesis is multiple regression analysis usingEviews 9 software.Findings – The results of this study indicate that the Profitability variable hasa negative and statistically insignificant effect on Financial Distress, Leveragevariable has a negative and statistically significant effect on FinancialDistress.Originality/value - This study discusses Financial Distress and otherfactors such as Profitability and Leverage which focus on sub-sector basicchemical materials and sub-sector special chemical materials companies. Thisstudy uses the Altman Z-]]>
<![CDATA[Pengaruh Risiko Kredit Dan Risiko Likuiditas Terhadap Kinerja Keuangan ]]>
<![CDATA[Nur Agnia, Aprilia]]>;
<![CDATA[Sari, Egi Gumala]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i1.358
<![CDATA[Purpose: This study aims to determine the effect of Credit Risk and Liquidity Risk on Financial Performance. Design/methodology/approach: This research uses quantitative data, the sample in this study is basic financial sector bank which are listed on the Indonesia Stock Exchange in the period 2018 – 2022 as many as 27 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings: The results of this study indicate that Credit Risk has a negative and statistically significant effect on Financial Performance and Credit Risk has a negative and statistically significant effect on Financial Performance. Originality/value: This research discusses financial performance and other factors such as credit risk and liquidity risk which focuses on banking sector companies listed on the Indonesian stock exchange. This research uses a fixed effect model as a measurement of financial performance.]]>
<![CDATA[Audit Delay Pada Sektor Perbankan Di Indonesia ]]>
<![CDATA[Dela Sasmita, Anggi]]>;
<![CDATA[Sari, Egi Gumala]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v3i1.360
<![CDATA[Purpose – This research aims to determine the effect of company size andprofitability on audit delay.Design/methodology/approach – This research uses quantitative data, thesample in this research is banking sub-sector companies listed on theIndonesia Stock Exchange for the period 2018 - 2022, totaling 27 companies.The analysis technique used to test the hypothesis is multiple regressionanalysis using Eviews 9 software.Findings – The research results show that the Company Size variable has anegative and statistically significant effect on audit delay, the Profitabilityvariable has a negative and statistically significant effect on audit delay.Originality/value - This research discusses Audit Delay and other factorssuch as Company Size and Profitability which focuses on banking sub-sectorcompanies.]]>
