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ANALISA KOMPETENSI WIRAUSAHA DAN STRATEGI DIFERENSIASI PRODUK UNTUK MENINGKATKAN PERFORMA USAHA Firmansyah, Alif; Maruta, IGN Anom; Novaria, Rachmawati
Jurnal Dinamika Administrasi Bisnis Vol 5 No 1 (2019): Jurnal Dinamika Administrasi Bisnis
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jdab.v5i1.2695

Abstract

The author conducts research with the title "Entrepreneurship Competency Analysis and Product Differentiation Strategies to Improve Business Performance" to find out how the application of competency standards and product differentiation strategies are applied to improve business performance in SMEs 9996 Kriya Daun Workshop.This study used descriptive qualitative method. Data obtained through observation, interviews and subsequent documentation studies were analyzed using a deductive mindset.The results of the analysis of the 9996 Kriya Daun Workshop Craft has good competence. But there are still things that are less effective such as in terms of organizing and maximizing media for marketing. Product Differentiation Strategy applied has also had a good effect on the performance of the business being run. Evidenced by the ability of MSMEs to penetrate the export market, and business continuity in competing in markets that have been running for 22 years.Keywords: Entrepreneurship Competence, Product Differentiation Strategy and Business Performance
PENGARUH NARSISME CEO DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANC Firmansyah, Alif; Venusita, Lintang
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 2 (2024): Edisi Juni 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i2.9869

Abstract

Badan Pusat Statistik tahun 2022 menunjukkan jika pendapatan negara yang paling besar berasal darisektor pajak. Keinginan pemerintah yang menginginkan agar pendapatan pajak dapat bertambahsetiap tahunnya, ternyata tidak sesuai dengan wajib pajak pribadi dan badan inginkan yakni denganmengeluarkan biaya pajak yang sedikit. Hal tersebut memicu terjadinya aktifitas penghindaran pajak.Riset ini memiliki tujuan untuk menganalisis pengaruh narsisme CEO dan konservatisme akuntansi padapenghindaran pajak. Riset ini adalah penelitian deskriptif kuantitatif. Data sekunder berupa laporankeuangan perusahaan manufaktur yang konsisten di BEI selama periode 2020 – 2022 merupakan jenisdata yang akan digunakan dalam penelitian ini. Penelitian ini menggunakan purposive sampling yangtelah disesuaikan dengan kebutuhan penelitian sebagai metode pengambilan sampel penelitian.Sebanyak 86 perusahaan manufaktur diperoleh dengan pengamatan selama 3 tahun sehingga jumlahsampel menjadi 258. Namun outlier terdeteksi pada 68 data sehingga sampel akhir yang akan diujisebanyak 190 sampel. Metode analisis data yang digunakan peneliti adalah regresi linier berganda danpengujian hipotesis diuji menggunakan SPSS for windows 25.0. Hasil pengujian menunjukkan bahwaCEO narsisme tidak mempunyai pengaruh signifikan dan parsial terhadap penghindaran pajak.Sedangkan konservatisme akuntansi mempunyai pengaruh signifikan dan positif terhadappenghindaran pajak.
Rancang Bangun Aplikasi Laporan Data Produksi BarangBerbasis Web Di PT. Adis Dimension Footwear Firmansyah, Alif; Zakaria, Rifqy; Irvan
Jurnal Informatika SIMANTIK Vol 10 No 1 (2025): Jurnal Informatika SIMANTIK
Publisher : Fakultas Sains dan Teknologi Universitas Panca Sakti Bekasi

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

Abstract

PT. Adis Dimension Footwear merupakan perusahaan manufaktur yang memproduksi sepatu dalam jumlah besar setiap harinya. Dalam proses produksi tersebut, perusahaan menghadapi tantangan dalam pengelolaan dan pelaporan data produksi barang yang efektif dan efisien. Penelitian ini bertujuan untuk merancang dan membangun sebuah aplikasi laporan data produksi barang di PT.Adis Dimension Footwear pada divisi Stockfit berbasis web yang dapat membantu perusahaan dalam mengelola data produksi secara lebih sistematis dan akurat. Aplikasi ini dibangun menggunakan teknologi HTML, CSS, Javascript, PHP dan Bootstrap serta mySQL sebagai manajemen database untuk memberikan antarmuka pengguna yang responsif serta kemudahan akses data secara real-time. Hasil dari penelitian ini adalah sebuah aplikasi yang mampu mempermudah pengumpulan, pengolahan, dan penyajian data produksi, sehingga meningkatkan efisiensi operasional dan pengambilan keputusan di PT. Adis Dimension Footwear pada divisi Stockfit.
Esensi Sosialisasi Pemilahan Sampah dalam Membangun Kultur Peduli Lingkungan di Masyarakat Muzakki, Akhmad; Mughni, Abdul; Fauzan, Irfan; Firmansyah, Alif; Al Ayubi, Andika Ahmad; Yanuari, Fitria; Ulviyana, Leni; Salsabila, Mahira Putri; Mahdiyana, Rima
Profetik: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Membangun Desa dengan Penguatan Ekosistem Digital dalam Bidang Kesehatan, Pendi
Publisher : Lembaga Penelitian, Penerbitan, dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62490/profetik.v3i1.1401

Abstract

Pengelolaan sampah yang efektif merupakan salah satu tantangan utama dalam menciptakan lingkungan yang bersih dan sehat. Penelitian ini bertujuan untuk mengkaji proses sosialisasi pengelolaan sampah yang dilakukan di masyarakat, serta dampaknya dalam membangun kultur peduli lingkungan. Metode pelaksanaan yang dilakukan adalah memberikan sosialisasi tentang pemilahan sampah di Kecamatan Balapulang. Hasil penelitian menunjukkan bahwa sosialisasi yang dilakukan melalui berbagai kegiatan seperti pelatihan, seminar, dan kampanye lingkungan berhasil meningkatkan kesadaran masyarakat tentang pentingnya pengelolaan sampah yang baik. Selain itu, keterlibatan aktif masyarakat dalam program pengelolaan sampah berkontribusi pada terbentuknya budaya peduli lingkungan. Penelitian ini menyarankan perlunya dukungan dari pemerintah dan organisasi non-pemerintah dalam upaya berkelanjutan untuk mengedukasi masyarakat serta meningkatkan partisipasi mereka dalam program pengelolaan sampah. Sebagai kesimpulan, sosialisasi yang efektif dan kolaborasi antara berbagai pihak memainkan peran kunci dalam menciptakan masyarakat yang lebih peduli terhadap lingkungan.
Analisis ANALISIS HUKUM EKONOMI SYARIAH TENTANG PENGATURAN SISTEM PEMBAYARAN DIGITAL SYARIAH DI INDONESIA Al Miski, Yusran; Firmansyah, Alif; Octatiana Bella , Wayne Gladys; Inggria, Deva; MPS, Diego
KASBANA Vol 5 No 2 (2025): Juli
Publisher : Sekolah Tinggi Ilmu Syariah Darul Falah Bondowoso

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

Abstract

The development of financial technology (fintech) has significantly transformed digital payment systems in Indonesia, including in the context of Islamic economics. This study aims to analyze the regulation of sharia-compliant digital payment systems in Indonesia from the perspective of Islamic economic law. A normative juridical method is used, analyzing laws, fatwas, and literature related to sharia-based digital financial transactions. The study recommends strengthening regulatory frameworks, enhancing public education, and fostering collaboration among authorities, industry players, and academics to ensure the inclusive and sharia-compliant development of digital payment systems. Keywords: Digital Payment System, Sharia, Fintech, Regulation, Indonesia
Resilience and Psychosocial Understanding among Teachers in Madrasah Ibtidaiyah Falah, Syamsul; Untung, Johan; Muzakki, Akhmad; Firmansyah, Alif
EDUKASI: Jurnal Penelitian Pendidikan Agama dan Keagamaan Vol. 23 No. 2 (2025): EDUKASI: Jurnal Penelitian Pendidikan Agama dan Keagamaan
Publisher : Badan Litbang dan Diklat Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32729/edukasi.v23i2.2357

Abstract

This study examines the relationship between teachers' resilience levels and their understanding of students' psychosocial aspects at Madrasah Ibtidaiyah Ihsaniyah 01 Debong Tengah using a correlational quantitative approach with a sample of all teachers (n=18). The instruments used were based on the Connor & Davidson resilience scale and Mitchell's psychosocial indicators. The Cronbach's alpha reliability results for the resilience scale were 0.925 and for the psychosocial understanding scale were 0.836, indicating that the scales were reliable for use. The results showed that most teachers had moderate levels of resilience and psychosocial understanding. Pearson's correlation analysis produced a coefficient of 0.471 with a p-value = 0.049 at a 95% confidence interval, indicating a significant positive relationship between teacher resilience and students' psychosocial understanding, with teacher resilience contributing 22% to the variation in psychosocial understanding. This study emphasizes the importance of strengthening teacher resilience through training and psychological support, especially in Islamic education. Developing teacher resilience not only supports the well-being of teachers themselves but also has a positive impact on student development and well-being.
PENIPUAN BERBASIS SKEMA PIRAMIDA: TINJAUAN MENURUT KUHP Thoriq, Muhammad; Jainaya, Kapiya; Azhar, Bintang; Firmansyah, Alif; Antoni, Herli
JOURNAL EQUITABLE Vol 10 No 3 (2025)
Publisher : LPPM, Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jeq.v10i3.9508

Abstract

Pyramid scheme-based fraud is a form of economic crime that is increasingly occurring in Indonesia. This fraud has a mode where the perpetrator takes advantage of large profits quickly through recruiting new members. This criminal scheme is basically unsustainable and has the potential to harm many parties, especially participants at lower levels or levels. This research aims to analyze pyramid schemes as a form of fraud from the perspective of criminal law in Indonesia, especially from the perspective of the Criminal Code (KUHP). The method used is a normative juridical approach by analyzing relevant articles, such as Article 378 of the Criminal Code concerning criminal acts of fraud, as well as making comparisons with other more specific regulations such as the Consumer Protection Law and Financial Services Authority (OJK) regulations. The results of the analysis show that even though the Criminal Code does not explicitly regulate pyramid schemes, the elements in Article 378 of the Criminal Code can be imposed on the perpetrator, knowing that the perpetrator has the intention to obtain profits for themselves unlawfully by deceiving other people. There is a need for more comprehensive legal updates or implementing regulations in order to provide legal certainty and protection to the public from fraudulent acts under the guise of investment.
Legal Accountability of Public Officials in Abuse of Authority: Corruption Cases in General Legal Administration Mulyadi, Dedi; Sabila, Amani; Nadiyana, Delis Nia; firmansyah, Alif; Aulia Budiman, Eva; Salma Wirahma, Nadiyah
Intellectual Law Review (ILRE) Vol 3 No 2 (2025): October
Publisher : Yayasan Studi Cendekia Indonesia (YSCI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59108/ilre.v3i2.112

Abstract

The purpose of this study is to analyze the limits and forms of abuse of authority committed by the Deputy Minister of Law and Human Rights (Wamenkumham) in the management of General Legal Administration (AHU), as well as to examine the role of the Corruption Eradication Commission (KPK) in supervising and handling these actions. This study uses a qualitative method with a legal-normative approach to analyze legal norms and their application in administrative governance, supplemented by a case study method for in-depth analysis of the Deputy Minister's alleged abuse of authority, supported by an analysis of relevant laws and regulations. The findings of this study indicate that the Deputy Minister's authority is coordinative and delegative in nature; actions beyond these limits can be categorized as abuse of authority. The KPK has an important role in monitoring, coordinating, and enforcing the law against such abuse of authority to maintain accountability and integrity in public administration. This study concludes that the application of good governance principles is fundamental in preventing abuse of authority in the Ministry of Law and Human Rights.