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Pengaruh Digital Payment Dan Self-Control Terhadap Perilaku Konsumtif Menggunakan Aplikasi Belanja Online (PT NCS Kemanggisan) Sari, Irine Rizkyta; Rani
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.346

Abstract

This research was conducted at PT Nusantara Card Semesta Kemanggisan which aims to analyze the influence of digital payment (X1) and self-control (X2) on consumptive behavior (Y) in using online shopping applications. Data was collected through a survey of 72 card division employees using a questionnaire with a non-probability sampling technique using saturated samples. The method used in this study is a quantitative approach, data analysis is carried out using IBM SPSS Statistics ver software. 26.0. The results of the study concluded that: 1) Partially digital payment (X1) had a positive and significant effect on consumptive behavior (Y), as evidenced by a t-count value of 5,659 > t-table of 1.994 and a significance level of 0.000 < 0.05. 2) Self-control (X2) had a positive and partially significant effect on consumptive behavior (Y), with a t-count value of 6,920 > t-table of 1.994 and a significance of 0.000 < 0.05. 3) Digital payment (X1) and self-control (X2) together had a significant effect on consumptive behavior (Y), with an F-calculated value of 68,900 > F-table 3.13 and a significance level of 0.000 < 0.05.
Pengaruh Profitabilitas Dan Solvabilitas Terhadap Kebijakan Dividen Pada Sektor Consumer Non Cylicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024 Muharani, Dwi Intan; Rani
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.349

Abstract

This study was conducted to investigate the impact of profitability and solvency on dividend policy in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This sector was chosen because of its important role in the national economy, particularly given its relatively stable characteristics in the face of global economic dynamics, as seen in the production of staple goods. The independent variables in this study are profitability, proxied by Return on Assets (ROA), and solvency, proxied by the Debt to Asset Ratio (DAR). The dependent variable is dividend policy, measured by the Dividend Payout Ratio (DPR). The research method used is a quantitative approach with a causal associative design. The study population includes all non-cyclical consumer companies listed on the IDX, while the sample was obtained through a purposive sampling method with certain criteria. The data used are secondary data sourced from the companies' annual financial reports. Data analysis was performed using multiple linear regression with the help of SPSS version 27 software, and tested with the classical assumption test, partial test (t-test), simultaneous test (F-test), and coefficient of determination. The research results show that profitability has no significant effect on dividend policy. Similarly, solvency has no significant effect on dividend policy. Simultaneous testing also showed that both variables together had no significant effect on dividend policy. This finding indicates that dividend distribution decisions are more influenced by other factors, such as investment needs, cash flow, and internal company policies. Theoretically, this study supports the concept of residual dividend policy and pecking order theory, which emphasize the importance of using profits to fund investments and maintain financial stability before distributing dividends. Therefore, it can be concluded that profitability and solvency are not dominant factors in determining dividend policy in the non-cyclical consumer sector.
Pemikiran Yahya Bin Adam Terhadap Keuangan Publik Dan Perpajakan Di Era Modern Rani; Lina Marlina Susana
Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam Vol. 2 No. 1 (2026): Ilmu Ekonomi dan Ekonomi Islam
Publisher : Al-Iqtisodiyah : Jurnal Ilmu Ekonomi dan Ekonomi Islam

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Abstract

Yahya ibn Adam's thoughts on public finance and taxation constitute a crucial part of classical Islamic economic thought, strongly relevant to the fiscal challenges of the modern era. In his work, Kitāb al-Kharāj, Yahya ibn Adam emphasized that state financial management must be based on the principles of justice, trustworthiness, and public welfare. Taxes, kharaj, and various forms of state levies are understood not merely as sources of revenue, but as moral instruments for maintaining a balance between the rights of the state and the welfare of the people. This study aims to examine Yahya ibn Adam's concepts of public finance and taxation and analyze their relevance in the context of the modern fiscal system. The research method used is a literature review with a descriptive-analytical approach, through a review of primary and secondary sources related to classical Islamic economic thought and contemporary fiscal policy. The results of the study indicate that Yahya ibn Adam emphasized the prohibition of oppressive taxation, the importance of transparency in state financial management, and the responsibility of the ruler to distribute wealth fairly. These principles align with modern financial governance concepts such as accountability, social justice, and protection of the vulnerable. Thus, Yahya bin Adam's thoughts are not only of historical value but can also serve as an ethical and normative framework for formulating equitable, sustainable, and welfare-oriented public finance and tax policies in the modern era. Abstrak Pemikiran Yahya bin Adam tentang keuangan publik dan perpajakan merupakan bagian penting dari khazanah pemikiran ekonomi Islam klasik yang memiliki relevansi kuat dengan tantangan fiskal di era modern. Melalui karyanya Kitāb al-Kharāj, Yahya bin Adam menegaskan bahwa pengelolaan keuangan negara harus berlandaskan pada prinsip keadilan, amanah, dan kemaslahatan umum. Pajak, kharaj, dan berbagai bentuk pungutan negara dipahami bukan semata-mata sebagai sumber pendapatan, melainkan sebagai instrumen moral untuk menjaga keseimbangan antara hak negara dan kesejahteraan rakyat. Penelitian ini bertujuan untuk mengkaji konsep keuangan publik dan perpajakan menurut Yahya bin Adam serta menganalisis relevansinya dalam konteks sistem fiskal modern. Metode penelitian yang digunakan adalah studi kepustakaan dengan pendekatan deskriptif-analitis, melalui penelaahan sumber-sumber primer dan sekunder yang berkaitan dengan pemikiran ekonomi Islam klasik dan kebijakan fiskal kontemporer. Hasil kajian menunjukkan bahwa Yahya bin Adam menekankan larangan pemungutan pajak yang bersifat zalim, pentingnya transparansi pengelolaan keuangan negara, serta tanggung jawab penguasa dalam mendistribusikan kekayaan secara adil. Prinsip-prinsip tersebut memiliki kesesuaian dengan konsep tata kelola keuangan modern seperti akuntabilitas, keadilan sosial, dan perlindungan terhadap kelompok lemah. Dengan demikian, pemikiran Yahya bin Adam tidak hanya bernilai historis, tetapi juga dapat dijadikan kerangka etis dan normatif dalam merumuskan kebijakan keuangan publik dan perpajakan yang berkeadilan, berkelanjutan, dan berorientasi pada kesejahteraan masyarakat di era modern.
OPTIMIZING SHIPPING COSTS AT DL CAKE AND BAKERY USING TRANSPORTATION METHODS Rani; Eva Zuraida; Faizal Roni; Saddam Hussaen
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Distribution and transportation costs are key components of operational expenses that significantly affect business efficiency and competitiveness, particularly for small and medium enterprises (SMEs) in the food sector. This study aims to analyze and optimize distribution costs at DL Cake and Bakery using a transportation model. The methods employed include the North West Corner (NWC), Least Cost (LC), and Vogel’s Approximation Method (VAM) as initial solutions, as well as the Stepping Stone method for optimality testing. Research data were obtained through interviews and direct observations related to shipping costs, inventory capacity, and demand at distribution branches. The results indicate that the distribution problem at DL Cake and Bakery is a balanced transportation problem, with total supply and demand each amounting to 600 units. The NWC and VAM methods produce a total distribution cost of IDR 18,800,000, while the LC method results in a higher cost of IDR 19,650,000. Optimality testing using the Stepping Stone method shows that all opportunity cost values are positive, indicating that the obtained solution is optimal. Therefore, the minimum distribution cost for DL Cake and Bakery is IDR 18,800,000. The findings of this study are expected to serve as a reference for SMEs in implementing transportation methods to improve distribution cost efficiency.
Implementasi Pembelajaran Expressing Agreement and Disagreement untuk Meningkatkan Sikap Anti-Perundungan di Sekolah: Penelitian Rani; Siti Rahmawati; Fara Suseno Putri; Dyah Hanum Palmatiwi; Zaitun Qamariah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3983

Abstract

This study implemented an English learning programme that integrated expressions of agreement and disagreement with an anti-bullying theme to strengthen both speaking skills and students’ social attitudes. Using a descriptive qualitative design, the programme was carried out with 30 eleventh-grade students at a public senior high school. Data were collected through classroom observation, student worksheets, and a questionnaire completed by five purposively selected respondents. The results showed that approximately 97–98% of students demonstrated strong conceptual understanding of the target expressions, and although some initially hesitated to speak spontaneously, their confidence and polite communication improved during discussions on bullying cases. Students were able to identify types of bullying, describe their impacts, propose solutions, and express opinions in English using respectful expressions. Overall, the programme proved that English learning can support character development when connected to real-life social themes, helping students communicate politely while developing anti-bullying awareness.
Co-Authors Abu Bakar, Khalil Adyanata Lubis AGUNG SETIAWAN Ahmad Purnomo Ali Murtopo Allo, Dominggus Kiding AMALIA, TIARA Anis Seroja Anwar anwardi, anwardi Apri Wardana Ritonga Ayu Azizah Ayu Novianti, Rahma Azman Budi Hendrawan Choirun Niswah, Choirun Desriliwa Ade Mela Dwinhoven, Ifhan Dyah Hanum Palmatiwi Efendi, Rosyid Elsa Cindrya Eni Reptiningsih Eva Zuraida Fadlun Faizal Roni Fajarwati, Yuni Eka Fara Suseno Putri Faujiah, Ani Febriyanti febriyanti febriyanti Haerunnisa, Siska Hansen Rusliani Harpito, Harpito Hartatiana hura, Ratna Septiniat Hura Indriani, Luciana Indriyani Iqbal Arrosyad, M Ismu Kusumanto Jihan Khaira Ummah Khoirul Ulum Lina Marlina Susana Luh Made Indah Sri Handari Adiputra Luh Putu Ratna Sundari Lusi M. Fahmi Nugraha Mardina Martinus Tukiran Moh Restu Hoeruman Muh Rifa'i Parassa Muhammad Rizki Muharani, Dwi Intan Mutmainna N. Nazaruddin Ni Made Rustini Ni Made Taman Sari Novitasari, Yuyun Nugroho, Agung Nurhatijah Nurul Putra, Purniadi Rahayu, Setia Widia Ramadan Lazuardi, Dian Rani Sukma dewi Ratih Setyo Rini Ratnawaty Marginingsih Refky Fielnanda Riyan Hadithya Riza Agustiani, Riza Ryan Hasianda Pasaribu Saddam Hussaen Sahab Saichul Anam Saniwa Sari, Irine Rizkyta Sela Nurmaya Sari Sikmenes, Alfadina Omega Siti Rahmawati Sri Astuti Suhardi Suminah Surani Syahrir T. Lembong Misbah Taalami, La Ode Tasya Ramadani Thamrin Datjing Tri Setyo Mulyani, Hendarti Warid Wida Wahyuni Widyastuti, Fikka Kartika Wiwik Widiyanti, Wiwik Zaitun Qamariah Zulfikar, Dede