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All Journal Measurement : Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting Jurnal Kajian Akuntansi dan Auditing Journal of Maritime Empowerment Bahtera Inovasi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Mimbar Hukum
Fatahurrazak
Fakultas Ekonomi Dan Bisnis,Universitas Batam,Kepulauan Riau,Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Analisis Strategi UMKM Jiwaku Ricebowl dalam Menghadapi Pandemi Covid -19 Anindita Nurjihan Dwi T; Muhamad Rizal; Ria Arifianti; Asmaul Husna
Bahtera Inovasi Vol 5 No 1 (2021): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen Fakultas Ekonomi UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v5i1.3465

Abstract

On March 10, 2020, the start of the Covid-19 pandemic caused an impact that was felt by several countries, even the government and society. One of the impacts that is felt is not only a health problem but also attacks the country's economy, for example MSMEs as the Micro, Small and Medium Enterprises sector are experiencing a severe impact due to the Covid-19 pandemic. Based on information processed by LIPI's P2E, the impact of tourism shrinkage on MSMEs engaged in the micro food and beverage business reached 27%. Meanwhile, the impact on small food and beverage businesses was 1.77% and medium enterprises was 0.07%. This research is intended to see where the Covid-19 pandemic has grown and how it impacts the economy in Indonesia, especially MSMEs. Afifuddin Suhaeli Kalla said that income from MSMEs has decreased by 70% since the Covid-19 pandemic and this decreased turnover was also felt by Jiwaku's business after the PSBB was implemented. government because the city of Bandung has been exposed to the virus. This research was conducted to identify what MSME players were doing in order to maintain their business during the Covid-19 Pandemic. This research aims to describe and describe what strategies MSME actors want to try in order to be able to continue to survive and become more responsive to changes in the business climate through a SWOT analysis. This research uses a descriptive qualitative research approach and SWOT analysis to digest and create a strategy formulation.
PENGARUH DEWAN KOMISARIS, KOMISARIS INDEPENDEN, DAN KOMPENSASI DEWAN KOMISARIS DAN DIREKSI TERHADAP TINDAKAN AGRESIVITAS PAJAK PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 Hanifah Hanim dan Fatahurrazak
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 1 No 2 (2018): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.877 KB) | DOI: 10.31629/jiafi.v1i2.1243

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Dewan Komisaris, Komisaris Independen, Kompensasi Dewan Komisaris dan Direksi terhadap tindakan agresivitas pajak. Populasi dalam penelitian ini adalah laporan keuangan perusahaan perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2013-2016. Sampel ditentukan dengan purposive sampling, sehingga diperoleh total sampel penelitian sebanyak 11 sampel. Jenis data yang yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id.Data dianalisis dengan menggunakan uji regresi linear berganda.Hasil penelitian ini menunjukkan bahwa Dewan Komisaris dan Kompensasi Dewan Komisaris dan Direksi berpengaruh terhadap tindakan agresivitas pajak.Sedangkan Komisaris Independen tidak berpengaruh terhadap tindakan agresivitas pajak.
PENERAPAN AKUNTANSI PADA KELOMPOK USAHA KECIL MENENGAH EKS PNPM DI KABUPATEN BINTAN Fatahurrazak, Muhammad Idris. DM
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.939 KB) | DOI: 10.31629/jiafi.v2i1.1277

Abstract

Penelitian ini dilakukan untuk mengetahui apakah kelompok usaha yang menggunakan dana pinjaman untuk menjalankan dan mengembangkan usaha sudah menerapkan prinsip-prinsip akuntansi yang benar agar meraka dapat mengetahui perkembangan usaha, perkembangan asset dan perkembangan ekuitasnya. Populasi penelitian ini adalah seluruh kelompok yang mendapatkan pinjaman dari UPT yang tersebar di 10 kecamatan yang ada di kabupaten bintan, sampel penelitian diambil secara acak di setiap kecamatan. Hasil penelitian ini menyimpulkan kelompok usaha pada UKM di Kabupaten Bintan masih jauh dari kaidah penerapan akuntansi pada aktivitas usahanya. Dari hasil skor tertimbang sebesar 0.49 (Moderately low association (moderately weak association) pada skala Guttman diketahui bahwa penerapan akuntansi di UKM kabupaten Bintan masih kurang. Pemahaman atas persamaan dasar akuntansi hanya 45%, melakukan pemisahan asset usaha dengan asset sendiri sebesar 43%, membuat bukti transaksi dari setiap transaksi sebesar 59%, mencatat seluruh transaksi yang terjadi sebesar 67%, mencatat pengambilan pribadi (prive) sebesar 36%, melakukan pembebanan asset tetap sebesar 28%, melakukan peghitungan HPP perunit sebesar 64%, menentukan penjualan paling minimal sebesar 45%, dan menyusun laporan keuangan sebanyak 51%.
E-FISH PAY (ELECTRONIC FISH PAY) KABUPATEN BINTAN KEPULAUAN RIAU Asmaul Husna
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 2 No 2 (2019): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.957 KB) | DOI: 10.31629/jiafi.v2i2.1713

Abstract

Adapun tujuan penelitian ini adalah bagaimana kondisi perekonomian masyarakat pesisir? bagaimana implementasi Gerakan Nasional Non Tunai (GNNT) terhadap masyarakat pesisir? Dan bagaimana inovasi E-fish pay dapat dikatakan sebagai solusi untuk meningkatkan perekonomian masyarakat pesisir? peneliti berusaha untuk menggali bagaimana kondisi perekonomian masyarakat di wilayah Kelurahan Sei Enam khususnya perekonomian masyarakat yang bekerja sebagai nelayan tangka karena masih rendahnya taraf perekonomian masyarakat sekitar tersebut, sementara hasil tangkapan di wilayah tersebut merupakan hasil tangkapan terbesar di Kabupaten Bintan. Melalui GNNT diharapkan dapat mengakselerasi penggunaan instrumen pembayaran non tunai yang telah diupayakan oleh Bank Indonesia dari beberapa tahun sebelumnya. Dalam konsep E-Fish Pay, cara kerja investment adalah dengan menyisihkan 10% dari penghasilan nelayan yang melakukan transaksi jual beli melalui sistem E-Fish Pay. Namun untuk investment ini penghasilan yang telah disisihkan oleh nelayan hanya boleh di tarik atau digunakan untuk kelangsungan perekonomian nelayan, misal untuk pembuatan keramba atau membuka usaha-usaha yang akan dijalankan oleh nelayan selama tidak melaut.
PENGARUH KARAKTER EKSEKUTIF, CAPITAL INTENSITY, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018) Rd. Mohd. Raditya Ekaputra dan Asmaul Husna
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.784 KB) | DOI: 10.31629/jiafi.v3i2.2206

Abstract

Penelitian ini bertujuan untuk menguji bukti empiris baik secara simultan maupun secara parsial mengenai pengaruh karakter eksekutif, capital intensity, dan kepemilikan keluarga terhadap tax avoidance pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Penelitian ini terdiri dari 50 sampel perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel diperoleh secara purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi data panel dengan menggunakan Eviews 10. Hasil penelitian ini menunjukkan bahwa karakter eksekutif, capital intensity, dan kepemilikan keluarga berpengaruh secara simultan terhadap tax avoidance. Secara parsial, capital intensity dan kepemilikan keluarga berpengaruh terhadap tax avoidance. Sedangkan karakter eksekutif tidak berpengaruh terhadap tax avoidance.
Prilaku Pendanaan dan Resiko Kebijakan pada Perusahaan Kelautan di Bursa Efek Indonesia Asmaul Husna; Myrna Sofia
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1096.25 KB) | DOI: 10.37301/jkaa.v15i2.25

Abstract

This study aims to determine the risk of policies, company-specific characteristics that have an impact on the behavior of marine company financing in Indonesia. Samples were obtained using purposive sampling and obtained 16 samples of Marine companies that were Listed on the Indonesia Stock Exchange in the 2015-2018 Period. The data in this study were processed using the Stata 14.0 application. And the estimation method in this research is to use the random effect method. The results of this study for the independent variable risk policy consisting of EPU (economic policy uncertainty) and GPR (political risk) do not affect all types of funding, both debt, capital and actual financing. While the independent variable IOS has no significant effect on the three types of financing used, and cash flow variable has a significant effect on debt financing and actual financing while capital financing does not. Sales growth has a significant effect on the type of debt financing at alpha 5%, while actual financing has a significant effect on alpha 10% and has no effect on capital financing.
The Effect of Workload, Role Conflict, and Work Environment on Cyberloafing Behavior in the Marine and Fishery Services of The Riau Islands Asmaul Husna; Nurhasanah Nurhasanah; Teddy Prayoga
Journal of Research in Business, Economics, and Education Vol. 4 No. 3 (2022): June 2022
Publisher : Kusuma Negara Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55683/jrbee.v4i3.390

Abstract

This study aims to explain the effect of workload, work conflict and work environment on cyberloafing behavior. The population in this study were 32 employees at the Department of Maritime Affairs and Fisheries of the Riau Islands Province. Sampling with the saturated technique, the number of samples as many as 32 employees. This type of research is quantitative research. In the questionnaire, validity and reliability tests were carried out. Data were analyzed using multiple linear regression analysis, including t test, f test and coefficient of determination. The results showed that partially the workload (X1), work conflict (X2) and work environment (X3) variables had a significant effect on cyberloafing. The results of the F test obtained that the calculated F value is 12,455 with an F table value of 2.95 identifying that the workload, work conflict and work environment variables simultaneously have a significant effect on the Cyberloafing variable (Y). Based on the results of the coefficient of determination test. About 53% of cyberloafing variables are influenced by workload, role conflict and work environment variables. The remaining 47% is influenced by other factors not explained in this study.
The Effect of Managerial Ownership and Company Size on Firm value with Capital Structure as Moderating Variables in Manufacturing Companies Listed in Indonesia Stock Exchange 2016-2018 Asmaul Husna
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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

Abstract

This research aims to find out the effects of managerial ownership and companies sizes on the companies values using capital structure as the moderating variable. The population in this study is all manufacturing companies registered on Indonesian Stock Exchange (BEI) from 2016-2018. This research’s sample was conducted by purposive sampling, with 22 total samples obtained. The type of data used was a secondary data gained from www.idx.co.id. The data obtained was then analyzed using Multiple Linier Regression with 2.2 version of SPSS Program. The results revealed that 1). According to the result of the test using multiple regression and hypothesis test with partial test (t-test) demonstrated that managerial ownership variable has positive and significant effects on manufacturing companies values registered on BEI in 2016-2018. 2). Based on the test result using multiple regression and hypothesis test with partial test (t-test) showed that the companies sizes bring positive and significant impacts on manufacturing companies values registered on BEI in 2016-2018. 3). According to the test result using multiple regression and hypothesis test with partial test (t-test) described that capital structure variable gives negative and significant impacts on manufacturing companies values registered on BEI in 2016-2018. 4). According to the result of the test using moderating regression, it was emphasized that capital structure variable has the capability to moderate the relationship between managerial ownership on manufacturing companies values registered on BEI in 2016-2018. 5). Based on the result of the test using moderating regression, it was discovered that capital structure variable is able to moderate the relationship between a company’s sizes on manufacturing companies’ values registered on BEI in 2016-2018.
Impact of Workload and Work Environment on Cyberloafing Behavior Nurhasanah; Kiki Wulandari; Asmaul Husna
Journal of Research in Business, Economics, and Education Vol. 3 No. 4 (2021): August
Publisher : Kusuma Negara Business School

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

Abstract

This study aims to explain how much workload and work environment on cyberloafing behavior. At this time the internet has become a necessity for humans to facilitate and accelerate the delivery of information or receive information from various sources. Internet users in Indonesia continue to increase. The internet can be easily accessed by anyone and anywhere, including at work. The internet is very helpful for companies in achieving their goals more effectively and efficiently, both in terms of cost, effort, and time. Almost all offices/companies are equipped with wifi or PC facilities that are directly connected to the internet so that employees are greatly assisted in completing their work. On the other hand, facilities in the workplace in the form of easy internet access can cause problems if employees cannot use them optimally to help complete their work.
Risk of Anchorized and Crab Processing Businesses in Fisherman in Tanjung Sebauk Asmaulhusna; Nurhasanah
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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

Abstract

Tanjungpinang City is the capital of the Riau Islands Province which has good marine and fisheries potential in the fisheries sector. If the management of fisheries sector development is carried out properly, the fisheries sector can encourage economic growth and community welfare. Tanjungpinang City consists of 4 districts, namely Bukit Bestari District, East Tanjungpinang District, Tanjungpinang Kota District, and West Tanjungpinang District. The city's Tanjungpinang sub-district consists of 4 sub-districts, namely Tanjungpinang Kota Village, Penyengat Village, Kampong Bugis Village, and Senggarang Village. Population is a generalization area consisting of objects / subjects that have a certain quantity and characteristics that are determined by the researcher for study and then draw conclusions. The population in this study were all anchovy fishermen in Tanjung Sebauk, Senggarang Village, Senggarang City District, totaling 9 fishermen. The sampling technique in this study used a saturated sampling technique. Saturated sampling is a sampling technique when all members of the population are used as samples. This is often done when the population is relatively small, less than 30 people, or if the study wants to make very small error generalizations.
Co-Authors Anggriani, Desma Tri Anindita Nurjihan Dwi T Ardan Gani Asalam Bambang Hermanto Bismar Arianto Chablullah Wibisono Ervindo Maulana Fanny Hidayati Eka Putri Fanny Hidayati Eka Putri Fanny Hidayati Eka Putri Fatahuddin Fatahuddin Fatahuddin, Fatahuddin Hadli Lidya Rikayana Hendrik Caros Nugraha I Wayan Catra Yasa Ibnu Satria Indrawan, Mohamad Gita Irawan, Nina Kiki Wulandari Mardani, Hesti Setyo Maya Engelin Manopo Mochammad Rifky Pamungkas Mohamad Rafki Nazar Muammar Khaddafi Muhamad Rizal Muhammad Idris DM Nurhasanah Nurhasanah Ogi Maulana Firli Oksep Adhayanto Pratami Wulan Tresna Putri , Nindy Monica Putri, Fanny Hidayati Eka Raja Ainaya Alfatiha Ramadhan, Andry Hafiz Rd. Mohd. Raditya Ekaputra Tj Ria Arifianti Richa Nahdalaily Fathara Rizqullah, Fikri Hassan Safitri, Wetti Sam'un Raharja Sari, Keysa Puspita Satria, Ibnu Satriawan, Bambang Suryadi Suryadi Teddy Prayoga Windayati, Diana Titik Yuni Ayu Anggraini