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All Journal Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Distribusi Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam JURNAL EKONOMI SAKTI (JES) Jurnal Investasi Al-Kharaj: Journal of Islamic Economic and Business Revenue: Jurnal Manajemen Bisnis Islam Target : Jurnal Manajemen Bisnis Al-Mashrof: Islamic Banking and Finance International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) ProBisnis : Jurnal Manajemen JURNAL ILMU MANAJEMEN SABURAI (JIMS) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce KENDALI: Economics and Social Humanities Paradoks : Jurnal Ilmu Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Manajemen dan Bisnis (JMB) Business and Enterpreneurship Journal (BEJ) Santri : Jurnal Ekonomi dan Keuangan Islam Engagement: Jurnal Pengabdian Kepada Masyarakat Jurnal Pemimpin Bisnis Inovatif Jurnal Manajemen Kewirausahaan dan Teknologi Jurnal Bisnis, Ekonomi Syariah dan Pajak Pajak dan Manajemen Keuangan Jurnal Manajemen Bisnis Digital Terkini Global Leadership Organizational Research in Management J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Weny Rosilawati
Universitas Islam Negeri Raden Intan Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Penyebab Penghindaran Pajak (Tax Avoidance) Dalam Laporan Keuangan Pada Perusahaan Yang Terdaftar di BEI Tahun 2016-2019 Yulistia Devi; Ghina Ulfah Saefurrohman; Weny Rosilawati; Zathu Restie Utamie; Nurhayati Nurhayati
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3920

Abstract

Penelitian ini bertujuan untuk membuktikan apakah Profitabilitas, Leverage, Likuiditas, Komite Audit merupakan penyebab terhadap penghindaran pajak (tax avoidance) pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Tax avoidance sebagai variabel dependen, sedangkan Profitabilitas, Leverage, Likuiditas, Komite Audit sebagai variabel indepanden. Data yang digunakan merupakan data sekunder dan sampel yang digunakan merupak laporan keuangan dari perusahaan manufaktur sektor aneka industri yang berjumlah 52 perusahaan yang terdaftar di BEI tahun 2016-2019. Penelitian ini menggunakan metode tidak acak. Teknik analisis data menggunakan regresi linier berganda dengan menggunakan rasio retrun on asset, Debt to asset rasio, current rasio, dan jumlah komite audit terhadap penghindaran pajak (tax avoidance). Hasil analisis data diolah menggunakan perangkat lunak SPSS v18.0. Uji t dan uji F digunakan untuk menganalisis apakah terdapat pengaruh dominan pada profitabilitas, leverage, likuiditas dan komite audit terhadap penghindaran pajak (tax avoidance). Berdasarkan pengujian hipotesis dengan menggunakan uji t dapat disimpulkan bahwa profitabilitas, dan likuiditas berpengaruh signifikan terhadap penghindaran pajak (tax avoidance) sedangkan likuiditas dan komite audit tidak berpengaruh terhadap penghindaran pajak (tax avoidance). Berdasarkan uji F disimpulkan bahwa profitabilitas, leverage, likuiditas dan komite audit tidak berpengaruh terhadap penghindaran pajak (tax avoidance).
Analisis Tingkat Pendapatan Keluarga dan Pelatihan Kewirausahaan Gender dalam Perspektif Ekonomi Islam Heni Noviarita; Ari Kurniyawati; Nur Wahyu Ningsih; Weny Rosilawati
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.375 KB) | DOI: 10.29040/jiei.v7i3.2329

Abstract

The purpose of this study was to find out the effect of entrepreneurial training on family income level in Islamic economic perspective. The research was motivated by low income levels in way sari village families, the majority of which are farmers. This research was conducted by quantitative method. The population in this study is way sari residents who have participated in entrepreneurship training of 130 participants, the number of samples in this study is 40 respondents. The data was collected using questionnaires and documentation of entrepreneurship training. The data obtained through the questionnaire was analyzed using a simple regression test. Data analysis shows that there is an increase in income in individuals after attending entrepreneurship training.
THE APPLICATION OF GREEN ACCOUNTING ON STOCK ACTIVITYIN ISLAMIC PRESPECTIVE Weny Rosilawati; Heni Noviarita; Nur Wahyu Ningsih; Chandra Prayoga
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 5, No 01 (2021): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.103 KB) | DOI: 10.30868/ad.v4i01.1196

Abstract

Environmental accounting is applied by several companies to produce quantitative assessments of the cost and impacts of environmental protection. Social and environmental disclosures have  an influence on stock prices and inventors will choose stocks in companies that provide high returns. This research is quantitative in nature. The population of this study is the Corporate Social Responsibility (CSR) report and the financial statements of mining companies listed on the ISSI for the 2014-2018 period. Based on the purposive sampling method a sample of 7 mining companies was obtained. The data analysis method used simple linear regression analysis. The result of this study are the application of accounting in social and environmental disclosures has a positive effect on stock reactions, and in an Islamic perspective it is in accordance with the concept of sharia enterprise theory in benefit and responsibility. Corporate social responsibility is responsibility for the overall relationship between the company and its stakeholders. These relationships include consumers, employees, communities, owners / investors, government, and suppliers. The current understanding of social responsibility provides guidance that a company is no longer an entity that is only selfish but an entity that must adapt to its culture and its social environment. This is what Allah warned in QS. Ar-Rum, Verse 41 which in this case explains that Allah SWT commands humans to always protect their surroundings.
Implementasi Asnaf Zakat dalam Pendistribusian Aset Zakat Berbasis Pemerataan dan Keadilan Nasruddin Nasruddin; Nur Wahyu Ningsih; Weny Rosilawati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.6125

Abstract

The greatest development of zakat has been carried out during the development of Islam in Medina. At that time it was very varied, both in terms of purpose and form and has changed its orientation, from purely religious interests to the interests of the community. Therefore, the community at the time of the companions began to recognize the form of productive zakat, thus sparking the existence of zakat in its distribution directed at the productive sector. At that time the notion of productive zakat was more comprehensive, to develop the community's economy and the results of economic development, so that in the end the distribution of zakat assets was distributed for the socio-economic interests of the community. Indeed, the distribution of zakat assets is necessary, considering that the purpose of zakat is to improve the welfare of Muslims. In this case, the issue that is used as a reference in the professional management of zakat assets is the distribution of waqf assets based on equity and justice.
PENGARUH MODAL USAHA, LINGKUNGAN KELUARGA, KREATIVITAS DAN SELF EFFICACY TERHADAP MINAT BERWIRAUSAHA DALAM PERSPEKTIF MANAJEMEN BISNIS ISLAM Sinta Rahayu; Weny Rosilawati; Ahmad Zuliansyah
Jurnal Ekonomi Sakti Vol 12 No 1 (2023)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v12i1.269

Abstract

Saat ini, Indonesia masih dianggap sebagai negara berkembang. Hal ini dikarenakan berbagai permasalahan yang ada di Indonesia. Misalnya pendapatan rendah, pengangguran tinggi, dan kondisi ekonomi dan sosial yang tertinggal dibandingkan dengan negara maju. Kewirausahaan dianggap sebagai salah satu faktor yang dapat membantu meningkatkan perekonomian Indonesia karena beberapa alasan. Oleh karena itu penelitian ini bertujuan untuk mengetahui pengaruh modal usaha, lingkungan keluarga, kreativitas dan self efficacy terhadap minat berwirausaha dalam perspektif manajemen bisnis islam pada alumni mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Raden Intan Lampung angkatan 2017 dan 2018. Penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data dilakukan dengan menyebar kuesioner pada alumni mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Raden Intan Lampung angkatan 2017 dan 2018. Sampel penelitian berjumlah 86 responden dengan menggunkan teknik puposive sampling. Metode analisis data menggunakan partial least square structural equation modeling (PLS-SEM) dengan software SmartPLS.4 untuk pengolahan data. Hasil penelitian menunjukan bahwa variabel modal usaha, lingkungan keluarga, dan self efficacy berpengaruh positif dan signifikan terhadap minat berwirausaha pada alumni mahasiswa FEBI UIN Raden Intan Lampung angkatan 2017 dan 2018. Sedangkan variabel kreativitas berpengaruh negatif dan tidak signifikan terhadap minat berwirausaha pada alumni mahasiswa FEBI UIN Raden Intan Lampung angkatan 2017 dan 2018. Namun secara simultan modal usaha, lingkungan keluarga, kreativitas dan self efficacy berpengaruh positif terhadap minat berwirausaha pada alumni alumni mahasiswa FEBI UIN Raden Intan Lampung angkatan 2017 dan 2018. Penerapan modal usaha, lingkungan keluarga, kreativitas dan self efficacy terhadap minat berwirausaha pada alumni mahasiswa FEBI UIN Raden Intan Lampung angkatan 2017 dan 2018 dalam perspektif manajemen bisnis islam sudah terealisasikan dengan baik dan sangat baik. Kata Kunci : Modal Usaha, Lingkungan Keluarga, Kreativitas, Self Efficacy, Minat Berwirausaha
Pengaruh Perceived Organizational Support (POS) dan Work Stress terhadap munculnya Perilaku Kontraproduktif dalam Perspektif Ekonomi Islam (Studi pada Karyawan PT. Gula Putih Mataram di Lampung Tengah) Salsabiila Nur Aziizah; Ahmad Zuliansyah; Weny Rosilawati
Target : Jurnal Manajemen Bisnis Vol 5 No 1 (2023)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/target.v5i1.2907

Abstract

The current business competition makes companies have to carry out a mature strategic plan. Mataram White Sugar Company is a company engaged in trade manufacturing. As for the background of this research, based on pre-research that has been done, it turns out that a number of employees experience work stress, this can be caused by the absence of bonuses given, or jobs that do not match their expertise. so that it shows the existence of deviant behavior carried out by employees in the company with various types such as: going home early and damaging the existing facilities at the company, leaving late, and working unprofessionally. The research method used in this study is a quantitative method. The population used in this research is all employees of PT. Mataram White Sugar, Central Lampung. The sample used in this research is the permanent employees of PT. Mataram White Sugar. The types of data used in this research are primary data and secondary data. Where the primary data obtained through distributing questionnaires. The questionnaire was distributed to employees via gform to 92 respondents using random sampling technique. The research results of perceived organizational support have no effect on counterproductive behavior and work stress has an effect on counterproductive behavior. In an Islamic economic perspective, it emphasizes that we as Muslims must always appreciate the contributions made by others. In addition, in Islam it has provided trials that the people themselves cannot possibly overcome, so that Islam prohibits people from despairing in carrying out activities and in Islam it is also forbidden to carry out behavior that can inhibit or harm other people.
PENGARUH EFEK KOMUNITAS, PERSEPSI HARGA, FITUR PRODUK TERHADAP BRAND SWITCHING SMARTPHONE XIAOMI Akbar, Muhammad Aldaraja; Rosilawati, Weny
JURNAL ILMU MANAJEMEN SABURAI Vol 10, No 1 (2024): JURNAL ILMU MANAJEMEN SABURAI (JIMS)
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jims.v10i1.2953

Abstract

Currently, smartphones have become a primary need for humans. Researchers want to answer the problem formulation, namely whether community effects influence smartphone brand switching, whether price perceptions influence smartphone brand switching, whether product features influence smartphone brand switching and how community influence influences smartphone perceptions. price. The data analysis method uses SEM using least squares and data processing is carried out using smart Pls3 software.The results show that the first hypothesis is supported, namely that the high community effect (x1) has a positive but not significant effect on brand switching (y). The second hypothesis is accepted, namely that the better the price perception (x2), the more positive and significant influence it will have on brand switching (y) and the product features (x3) will have a positive but not significant influence on brand switching (Y).
Pengaruh Aksesibilitas, Amenitas Dan Ansilari Terhadap Kepuasan Pengunjung Pada Destinasi Wisata Bukit Cendana (Studi Pada Pengunjung Destinasi Bukit Cendana Pesawaran) Novita, Nanda Ayu; Rosilawati, Weny; Nurhayati, Nurhayati
Business and Enterpreneurship Journal (BEJ) Vol 5, No 1 (2024)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/bej.v5i1.1471

Abstract

This research aims to find out how much influence accessibility, amenities and ancillary have on tourist satisfaction at the Cendana Hill Tourist Destination. The background to this research is that there is still a lack of tourist satisfaction with the services provided by destination managers, apart from that, road access to the destination still has shortcomings.This research uses quantitative research methods. The data used are primary and secondary data. Data was collected using questionnaires distributed to tourist to the destination as many as 96 respondents. The collected data was analyzed using the SPSS 25 analysis method.The research results show that there is a positive and significant influence on accessibility on tourist satisfaction. The research results show a positive and significant influence on amenities on tourist satisfaction. And finally, the results of this research show that there is a positive and significant influence on tourist satisfaction at the Bukit Cendana tourist destination. Accessibility, amenities and amenities show a significant influence on tourist satisfaction. Keywords : Accessibility, Amenities, Ancillary, Tourist  Satisfaction
Pengaruh Overconfidence Dan Herding Bias Terhadap Keputusan Investasi Pasar Modal (Studi Pada Generasi Milenial Di Bandar Lampung) Handayani, Maudi; Rosilawati, Weny
Business and Enterpreneurship Journal (BEJ) Vol 5, No 1 (2024)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/bej.v5i1.1470

Abstract

Dalam melakukan investasi, tentunya para investor mengharapkan return atau keuntungan yang besar. Tetapi, tak jarang dari generasi milenial memiliki kepribadian yang terlalu percaya dengan dirinya sendiri secara berlebih atau overconfidence dan juga memiliki perilaku mengikuti orang lain atau bisa disebut herding bias. Tujuan penelitian ini adalah untuk mengetahui pengaruh overconfidence dan herding bias terhadap keputusan investasi pasar modal dalam perspektif bisnis islam.Penelitian ini adalah penelitian kuantitatif dengan menggunakan metode analisis SPSS25. Populasi dalam penelitian ini adalah generasi milenial dikota bandar lampung, dan sampel dalam penelitian ini adalah generasi milenial dikota bandar lampung dengan rentan usia 23-40 tahun dengan jumlah 96 responden.Berdasarkan hasil penelitian ini, didapatkan hasil bahwa overconfidence dan herding bias secara parsial berpengaruh positif dan signifikan terhadap keputusan investasi pasar modal pada di kota bandar lampung. Dengan nilai sig 0,05. Hasil uji simultan mendapatkan hasil bahwa overconfidence dan herding bias secara simultan berpengaruh positif dan signifikan terhadap keputusan investasi pasar modal pada generasi milenial dikota bandar lampung dengan Thitung Ttabel.
Pengaruh Pengalaman Usaha dan Strategi Promosi Viral terhadap Peningkatan Penjualan Produk Usaha Mikro Kecil Ditinjau dari Perspektif Bisnis Islam : (Studi Pada Usaha Mikro Kecil Kuliner di Kota Bandar Lampung) Ari Muhamad Rijki; Weny Rosilawati; Supaijo Supaijo
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 2 (2024): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i2.2558

Abstract

This research aims to determine the influence of business experience and viral promotion strategies on increasing sales of micro and small culinary business products in Bandar Lampung City. This type of research is descriptive research. Descriptive research is research that is directed at providing symptoms, facts or events systematically and accurately, regarding the characteristics of a particular population or area. The sampling technique in this research uses data collection techniques: Library Research and Questionnaires. The research results used partial hypothesis testing (t test) which showed that business experience had a significant negative effect on increasing sales. Viral promotion strategies have a positive and significant effect on increasing sales. Simultaneous hypothesis testing (f test) shows
Co-Authors A. Zuliansyah Adib Fachri Agustin, Melin Ahmad Habibi Ahmad Zuliansyah Akbar, Muhammad Aldaraja Al Farid, Leonard Jiro Allimmah, Khoirunnisa Nurul Amrina, Dania Hellin Anggi Pratama Anggun Wijayanti Ari Kurniyawati Ari Muhamad Rijki Asriani Asriani Asriani Asriani, Asriani Bahrudin, Moh. Basaroh, Siti Chandra Prayoga Chintia, Rena Devi Lestari Dinda Fali Rifan Dinda Fali Rifan Dwi Septiani Dwi Septiani Erike Anggraeni Ersi Sisdianto Evi Ekawati Evi Ekawati Evi mayanti Femei Purnamasari, Femei Fery Kurniawan Ghina Ulfah Saefurrohman Handayani, Maudi Hanif Hanif Hanif Hanif Heni Noviarita Iva Faizah Jannah, Roihan Ruzikiani Khofifah Indar Mawar Sari Khomsatul Khoiriyah Madnasir Madnasir Madnasir Melin Agustin Melinda Septri Yani Mia Selvina Milza, Anita Tri Mimi Fitriani Murtini Nasruddin Nasruddin Niken Mita Sari Ningsih, Nur Wahyu Novita, Nanda Ayu Noviyanti, Yeni Tri Nur Wahyu Ningsih Nurhayati Nurhayati Nurhayati Nurhayati Rahma Dayanti Syafitri Rena Chintia Ria Dwi Anggraini Ridwansyah Ridwansyah Ridwansyah Ridwansyah Ridwansyah Rifan, Dinda Fali Rifan Rifki Aminullah Riski, Yogi Rizky, Ridho Al RR. Ella Evrita Hestiandari Salsabiila Nur Aziizah Sari, Nadia Puspita Sazkia Putri Salsabila Sazkia Putri Salsabila Sidik, Sofwan Sinta Rahayu Supaijo Supaijo Suprianingsih, Okta Syamsul Hilal Syarif, Hazas Tyas, Prayoga Ning Via Kurniawati Yeni Susanti Yulistia Devi Zathu Restie Utamie Zulaikah Zulaikah Zulaikah Zuliansyah, A