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Pengaruh Ukuran Perusahaan, dan Leverange Terhadap Praktik Income Smoothing pada Bank Syariah Harianto, Syawal; Amin, Haris Al; Indah, Yusmika
Jurnal EMT KITA Vol 4, No 2 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.136

This research is to know the effect of firm size, and financial leverage to Income Smoothing practices is Islamic Banks.Â The data used is the secondary data with sourced from annual report data published by Islamic commercial banks and syariah business unit during 2016-2018 periods, samples research are 54 (fifty four) bank. Data analysis method using eviews with the fixed effect model. The result of the research shows that the simultan firm size and financial leverage have significant effect on Income Smoothing in Islamic banks.the partially, firm size an financial leverage has a positive and significant effect on income smoothin practices in Islamic banks City. The determination test result is 55%.Â Keywords: Firm Size, Financial leverage, Income Smoothing.

Pengaruh Ukuran Perusahaan, dan Leverange Terhadap Praktik Income Smoothing pada Bank Syariah Syawal Harianto; Haris Al Amin; Yusmika Indah
Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.136

This research is to know the effect of firm size, and financial leverage to Income Smoothing practices is Islamic Banks.Â The data used is the secondary data with sourced from annual report data published by Islamic commercial banks and syariah business unit during 2016-2018 periods, samples research are 54 (fifty four) bank. Data analysis method using eviews with the fixed effect model. The result of the research shows that the simultan firm size and financial leverage have significant effect on Income Smoothing in Islamic banks.the partially, firm size an financial leverage has a positive and significant effect on income smoothin practices in Islamic banks City. The determination test result is 55%.

PENDAMPINGAN PEMANFAATAN KAIN PERCA ATAU KAIN TIDAK TERPAKAI MENJADI PRODUK BERNILAI EKONOMIS DI DESA MEUNASAH MESJID PUNTEUT Yusmika Indah; Sri Dinanta Ginting; Ilham Jaya; Ernawati Br. Surbakti
Jurnal Bahasa Indonesia Prima (JBIP) Vol. 4 No. 1 (2022): Bahasa Indonesia Prima (BIP)
Publisher : BIP: Jurnal Bahasa Indonesia Prima

Abstrak-Kegiatan pengabdian ini bertujuan untuk menggugah kesadaran dan kepedulian orang banyak terhadap keberadaan sampah anorganik di sekitar lingkungan khususnya kain perca. Selain itu, kegiatan pengabdian ini juga bertujuan untuk membekali ibu-ibu dan remaja putri berkreativitas dalam melakukan pengolahan limbah kain perca menjadi barang yang memiliki daya jual yang dapat membantu perekonomian untuk mencapai keluarga yang bahagia dan sejahtera.Pengabdian masyarakat ini dilaksanakan selama bulan September 2021. Tempat pelaksanaan dilaksanakan di Di Desa Meunasah Mesjid Punteut. Kegiatan pengabdian ini memiliki sasaran peserta Ibu rumah tangga yang berjumlah tujuh peserta. Prosedur pelaksanaan kegiatan ini terdiri dari tahap persiapan, pelaksanaan, dan tahap evaluasi. Hasil dari kegiatan pengabdian masyarakat ini diperoleh rata-rata skor penilaian dalam pembuatan produk sebesar 85, yaitu rata-rata kerapian 85 dan rata-rata kesesuaian warna 85. Selanjutnya, berdasarkan ketuntasan skor tersebut dapat dinyatakan semua peserta berhasil memproduksi masker dan konektor masker dengan persentasi 100% dari jumlah peserta, yaitu 7 dari 7 peserta telah berhasil. Hal tersebut diperoleh dari indikator keberhasilan kegiatan adalah apabila peserta mencapai nilai 80 atau lebih.

PENGARUH KOMPETENSI, IKLIM ORGANISASI, DAN MOTIVASI TERHADAP PRODUKTIVITAS KERJA PEGAWAI (STUDI KASUS PADA DINAS SYARIAT ISLAM KABUPATEN BENER MERIAH) Yusmika Indah; Muhsin Efendi
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 3 No. 1 (2021): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v3i1.1834

he purpose of this research is to know the influence : 1) Competence to productivity of employee at Dinas Syariat Islam Kabupaten Bener Meriah, 2) Organizational climate to productivity of employee at Dinas Syariat Islam Kabupaten Bener Meriah, 3) Motivation to productivity of employee at Dinas Syariat Islam Kabupaten Bener Meriah, 4) Competence, Organizational climate, and Motivation to productivity of employee at Dinas Syariat Islam Kabupaten Bener Meriah. The population is the research were all employee at Dinas Syariat Islam Kabupaten Bener Meriah as much as 44 employee and all it become sample. The sample strategy employee in this research using saturate sampling. Methods og data collection using questionnaire. Futher testing validity and reliability. Analysis techniques used is multiple linier regression. The result this research was showed that : 1) Competence have a positive and significant effect to productivity of employee at Dinas Syariat Islam Kabupaten Bener Meriah, 2) Organizational climate have a positive and significant effect to productivity of employee at Dinas Syariat Islam Kabupaten Bener Meriah, 3) Motivation have a positive and significant effect to productivity of employee at Dinas Syariat Islam Kabupaten Bener Meriah, 4) Competence, Organizational climate and Motivation have a positive and signific productivity of employee at Dinas Syariat Islam Kabupaten Bener Meriah.

The Hegemony of Uken-Toa Socio-Politics in the Regional Head Elections in Aceh Tengah Efendi, Muhsin; Basri, Hasan; Fahkrurraji, Alzikri; Indah, Yusmika
Politika: Jurnal Ilmu Politik Vol 13, No 2 (2022)
Publisher : Magister Ilmu Politik, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/politika.13.2.2022.206-226

The purpose of this study was to investigate the hegemony of Uken-Toa socio-politics in the regional head elections in Central Aceh. In addition, this study also attempted to determine the factors that cause the occurrence of Uken-Toa socio-politics in every election held in Central Aceh. In this study, the researchers focused on the topics of local politics, identity politics, regional elections, and socio-politics. The type of this study was phenomenological and ethnographical research by describing the patterns of values, behavior, beliefs, language, reality, and experiences undergone by individuals. Moreover, the data were collected through interviews, observations, and literature review. Results of this study indicated that the influence of Uken-Toa socio-politics will be always present during the regional head elections in Central Aceh. This means that competition between community groups is unavoidable in the Gayo people. In addition, this practice, which proces actors who represent Belah-Uken and those who represent Belah Toa, greatly affects the victory of the candidates in every regional head election held in Central Aceh. This kind of political practice even has occurred from the past until the current era. Moreover, it has an impact on the system of governance run by the elected regional heads, in this case, the regent and deputy regent of Central Aceh. In other words, this practice indicates how massive a socio-political power is in the local political order of Central Aceh as a political instrument. This Uken-Toa socio-political power in the Gayo community has been formed with long historical, cultural, and political dynamics. This political practice presents the competition between political actors from Belah Uken and Belah Toa, which are influenced by the values of Uken and Toa’s lives. Through this study, the researchers recommend to political elites and the public to avoid Uken-Toa socio-politics to create political harmony and a stable government system. In addition, it is to provide opportunities for other political actors not affiliated with those groups.

Peranan Media Sosial Dalam Meningkatkan Minat Berkunjung Wisatawan Di Kota Sabang Rachman, Intan Cahyani; Indah, Yusmika; Anwar; Raihan, Rahmi
Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis Islam Vol. 4 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v4i2.419

One technology that is developing rapidly and is part of communication technology is social media. Among various social media currently available, the three most used social media are Facebook, YouTube and Instagram. Facebook is the first social media that makes people in the world connected to each other and continues to develop its features so that it is difficult for old users to leave it. YouTube is a social media that allows someone to upload videos that they have for a long time. Instagram itself is popular because of its practical and simple way of using it. The aim of this research was to see how big a role social media plays in attracting tourists to visit Sabang City. This research was quantitative descriptive. The research method used was simple linear regression. The independent variable used was social media with the indicator being social media which is often used as promotional media such as Facebook, YouTube and Instagram, while the interest in visiting tourists to Sabang City was used as the dependent variable. The influence of social media in increasing tourist interest in the city of Sabang will be measured using the t test. Data collection was carried out by distributing questionnaires to tourists, both local and foreign. The research results show that the regression equation obtained is Y = 39.832 + 0.716X. The results of the t test show that the t count is 2,883, which means the t count is greater than the t table and shows the influence of social media on tourists' interest in visiting Sabang City. The coefficient of determination produces a figure of 12.7%, which shows that social media has an influence of 12.7% on tourist interest in visiting and the remaining 87.3% is influenced by other factors outside the model.

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