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All Journal Jurnal Ilmiah Ekonomi Islam Journal of Economic, Bussines and Accounting (COSTING) Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) International Journal of Business Economics (IJBE) Jurnal Bisnis Mahasiswa AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of General Education and Humanities Journal of International Conference Proceedings Jurnal Manajerial dan Bisnis Tanjungpinang
Dahrani, Dahrani
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Profitability Review of Islamic Banks in Indonesia Dahrani, Dahrani; Nainggolan, Edisah Putra
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2480

Abstract

This study aims to analyze the Profitability Review of Islamic Commercial Banks in Indonesia. Profitability is measured by the Return on Assets (ROA) indicator which is influenced by Mudharabah Financing and Musyarakah Financing. The population in this study is Islamic Commercial Banks in Indonesia, with a sample of 10 banks selected purposively. This study used a quantitative approach and the data were analyzed using multiple linear regression techniques. The results show that mudharabah financing partially has a positive and significant effect on profitability (ROA). Meanwhile, musyarakah financing partially has a negative and significant effect on profitability (ROA). Then mudharabah financing and musyarakah financing simultaneously affect profitability (ROA) in Islamic commercial banks in Indonesia
Attitude, Perceived Behavioral Control, Organizational Commitment and Intention to Whistleblowing: The Moderating of Religiosity Saragih, Fitriani; Dahrani, Dahrani; Ritonga, Pandapotan; Amara, Tasya; Liza, Vira Novira
International Journal of Business Economics (IJBE) Vol 6, No 1 (2024): September - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v6i1.21440

Abstract

Purpose – This study aims to determine the factors that most influence the Determinant Model of Intention to Whistleblowing with Religiosity as a Moderating Variable: Survey of State Civil Apparatus in The Government of Medan.Methodology – The research approach used in this research is to use an associative approach. The location of this research is Medan, and the subject is the State Civil Apparatus in the Government of Medan. The population of this study was all state civil apparatuses in the government of Medan. This study looked for suitable respondents who have shopped at minimarkets more than once. The sampling technique used is non-probability (non-probability), more precisely, purposive sampling. This study uses Structural Equation Modeling (SEM) based on Partial Least Square (PLS), an alternative model estimation method, to answer the problem formulation.Findings – Based on the analysis that has been done, the results show that attitudes, perceptions of control, and organizational commitment affect the intention to do whistleblowing, and religiosity can moderate the influence of attitudes, perceptions of behavioral control, and organizational commitment on the intention to do whistleblowing.Originality/Novelty – The study model includes five variables and uses the notion of moderation by employing SEM-PLS to evaluate each connection in the model.
FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MUZZAKI DALAM PEMBAYARAN ZAKAT ONLINE PADA LAZNAS DJALALUDDIN PANE FOUNDATION ( DPF ) KOTA MEDAN Ginting, Adam Septyo; Dahrani, Dahrani
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.15276

Abstract

This research aims to analyze the factors that influence muzzaki's interest in paying zakat online at LAZNAS Djalaluddin Pane Foundation (DPF) Medan City. In this research, this research uses a trust transparency variable approach to muzakki's interest. The sample selection method in this study used a saturated sampling technique where the sample in this study consisted of 20 muzzaki at LAZNAS Djalaluddin Pane Foundation (DPF) Medan City. The research results show that the transparency variable partially has a positive effect on muzzaki's interest in paying zakat online at LAZNAS Djalaluddin Pane Foundation (DPF) Medan City with a significance of 0.003, which is below the criterion figure of 0.05. The trust variable partially has a positive effect on muzzaki's interest in paying zakat online at LAZNAS Djalaluddin Pane Foundation (DPF) Medan City with a significance of 0.002, which is below the criterion figure of 0.05. The variables transparency and trust simultaneously have a positive effect on muzzaki's interest in paying zakat online at LAZNAS Djalaluddin Pane Foundation (DPF) Medan City
PENGARUH QUALITY OF COST DAN PENERAPAN JUST IN TIME TERHADAP KINERJA MANAJERIAL DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING PADA PT. WIJAYA KARYA BETON, Tbk PABRIK PRODUK BETON SUMATERA UTARA Chici Youlanda Putri1 Putri, Chici Youlanda; Hani, Syafrida; Dahrani, Dahrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13656

Abstract

Tingginya biaya perbaikan produk cacat menyebabkan biaya tambahan dan peningkatan jumlah persediaan di luar perencanaan, sehingga penilaian kinerja perusahaan belum optimal. Akibatnya, perusahaan belum mampu memanfaatkan peluang untuk bersaing dengan perusahaan sejenis. Penelitian ini bertujuan menguji pengaruh Quality f Cost dan Just in Time terhadap kinerja manajerial dengan Competitive Advantage sebagai variabel intervening di PT. Wijaya Karya Beton Tbk. – Pabrik Produk Beton Sumatera Utara. Penelitian menggunakan pendekatan asosiatif kuantitatif dengan kuesioner dan analisis Structural Equation Modeling (SEM) menggunakan SmartPLS 3.0. Responden sebanyak 75 orang mencakup manajer pabrik, kepala seksi, karyawan pengawas, serta staf dari lima unit kerja: produksi, teknik dan mutu, perencanaan dan evaluasi produk, keuangan dan SDM, serta peralatan. Hasil penelitian menunjukkan: (1) Quality of Cost berpengaruh positif dan signifikan terhadap kinerja manajerial. (2) Just in Time berpengaruh positif dan signifikan terhadap kinerja manajerial. (3) Quality of Cost dan (4) Just in Time berpengaruh positif dan signifikan terhadap Competitive Advantage. (5) Competitive Advantage berpengaruh positif dan signifikan terhadap kinerja manajerial. Selain itu, Competitive Advantage terbukti sebagai variabel intervening bagi pengaruh (6) Quality of Cost dan (7) Just in Time terhadap kinerja manajerial.
PENTINGNYA MODAL DALAM MENJALANKAN USAHA Dahrani, Dahrani
Manajerial dan Bisnis Tanjungpinang Vol 8 No 1 (2025): Jurnal Manajerial dan Bisnis Tanjung Pinang vol 8 no 1 2025
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/manajerial.v8i1.2465

Abstract

Artikel ini membahas pentingnya modal dalam kewirausahaan Islam dengan pendekatan studi literatur. Dalam Islam, modal tidak hanya terbatas pada aspek finansial, tetapi juga mencakup modal non-finansial seperti ilmu, keterampilan, jaringan sosial, serta nilai-nilai spiritual. Modal finansial harus bersumber dari cara yang halal dan menghindari unsur riba, sementara modal non-finansial berperan dalam membentuk karakter wirausahawan yang tangguh, etis, dan berorientasi pada keberkahan. Islam menawarkan instrumen pembiayaan syariah seperti mudharabah, musyarakah, dan qard al-hasan sebagai alternatif dari sistem konvensional. Artikel ini juga menyoroti peran transformasi digital dan inovasi teknologi, seperti blockchain dan fintech syariah, dalam memudahkan akses dan pengelolaan modal secara transparan dan efisien. Hasil kajian menunjukkan bahwa integrasi modal secara holistik dan etis menjadi kunci dalam membangun kewirausahaan Islam yang berkelanjutan dan berorientasi pada falah, yaitu kesuksesan dunia dan akhirat.
Pengaruh kompetensi audit, tekanan waktu audit, sistem pengendalian mutu terhadap kualitas audit dengan fee audit sebagai variabel moderasi pada Kantor Akuntan Publik di Kota Medan Furqan, Haflah; Astuti, Widia; Dahrani, Dahrani
Jurnal Bisnis Mahasiswa Vol 5 No 5 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.842

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisa secara empiris mengenai pengaruh kompetensi audit, tekanan waktu audit, sistem pengendalian mutu terhadap kualitas audit dengan fee audit sebagai variable moderasi pada kantor akuntan publik di Kota Medan. Jenis penelitian ini adalah kuantitatif dengan pendekatan asosiatif. Penelitian ini dilakukan dengan menggunakan metode survei dengan menyebarkan kuisioner ke auditor yang bekerja pada KAP di kota Medan. Pengambilan sampel menggunakan probability sampling dengan jumlah sampel sebanyak 90 responden. Data dianalisis dengan menggunakan structural equation model partial least square (SEM-PLS). Hasil dari penelitian ini menunjukkan bahwa kompetensi auditor berpengaruh terhadap kualitas audit. Tekanan waktu audit tidak berpengaruh terhadap kualitas audit sedangkan Sistem Pengendalian Mutu berpengaruh terhadap kualitas audit. Penelitian ini juga menemukan bahwa bahwa fee audit dapat memoderasi pengaruh kompetensi terhadap kualitas audit, fee audit tidak dapat memoderasi pengaruh tekanan waktu audit terhadap kualitas audit sedangkan sistem pengendalian mutu  dimoderasi oleh fee audit  terhadap kualitas audit.
Guru dan Pendidik dalam Perspektif Gurindam Dua Belas Karya Raja Ali Haji Dahrani, Dahrani; Roza, Ellya
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 4 No. 02 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.5002

Abstract

The aim of this research is to analyze teachers and educators in the perspective of Raja Ali Haji's Gurindam Twelve Works. This type of research is a literature study. Data collection with documentation. Data analysis with SLR. The results of the research In Raja Ali Haji's Gurindam Dua Belas, teachers and educators are considered the main pillars in forming a civilized and cultured society. They are seen as lights on the path who guide the younger generation to acquire knowledge, noble morals and wisdom. Teachers not only teach knowledge, but also pay attention to the formation of students' character and morals. Educators in the perspective of Gurindam Dua Belas are seen as pillars of the intellectual and spiritual development of society, whose task is to educate students so that they can become individuals who are responsible, dignified and beneficial to society.
Al-Ta`Rif Wa Al-Tankir Dalam Al-Quran Menurut Pandangan Imam Sayuti Dahrani, Dahrani; Agustiar, Agustiar
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 4 No. 02 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.5356

Abstract

The aim of this research is to analyze the Ibn Sina Version of Islamic Education Patterns. This type of research is a library study. Data collection with documentation. Data analysis with SLR. The research results obtained are Ibn Sina's version of the Islamic education pattern emphasizes the integration of science and spirituality in the learning process. According to him, education must strengthen the mind and heart, as well as develop intellectual and moral skills. Ibn Sina emphasized the importance of holistic learning, where students not only master academic knowledge, but also gain a deep understanding of Islamic values and practical skills to apply them in everyday life.
Penerapan Teori Harapan Victor Vroom dalam Meningkatkan Motivasi Kerja Karyawan Dahrani, Dahrani; Sohiron, Sohiron
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 4 No. 02 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.5511

Abstract

Motivation is a complex process that influences an individual's strength, direction and persistence in achieving goals. This article explores the application of Victor Vroom's Expectancy Theory to increase employee work motivation in various sectors. Vroom's theory emphasizes the importance of individual beliefs about the relationship between effort, performance, and results in driving motivation. Using content analysis techniques, this research identifies themes and patterns from literature related to work motivation. The application of Vroom's motivation principles in the context of the public sector, education, and business shows that understanding expectations and desired outcomes can improve individual motivation and performance. For example, the implementation of financial incentives such as Performance Allowances (TPP) in the Wajo Regency Government and project-based learning models in education have shown positive results in increasing motivation. In addition, good governance practices that emphasize transparency and accountability are also in line with Vroom's principles. Organizations that align motivation strategies with employee expectations can achieve increased engagement, reduce dissatisfaction, and create a culture of continuous improvement. In conclusion, understanding and applying Vroom's Expectancy Theory can help organizations create a work environment that supports and significantly improves individual performance
Manajemen Peningkatan Mutu Berbasis Sekolah Rizadiliyawati, Rizadiliyawati; Dahrani, Dahrani; Busra, Aminudin; Mudasir, Mudasir
AL-MIKRAJ Jurnal Studi Islam dan Humaniora Vol. 5 No. 01 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v5i01.6690

Abstract

This study explores the concept of School-Based Quality Improvement Management (SBQIM) as a strategic approach to enhancing educational quality in Indonesia. SBQIM emphasizes the active involvement of school principals, teachers, and the community in the planning, implementation, and evaluation of educational programs. The role of transformational leadership by school principals is crucial in fostering a collaborative environment, motivating teachers, and effectively managing resources. Teachers' participation in decision-making and professional development, as well as community engagement in supporting school policies, are key factors for the success of SBQIM. However, challenges such as resource disparities between urban and rural schools and the lack of managerial competencies among school leaders need to be addressed through affirmative policies and continuous training. The study also highlights the importance of technology integration and regular evaluations involving all stakeholders to improve the implementation of SBQIM. With the right strategies and commitment from all parties, SBQIM can significantly contribute to improving the quality of education in Indonesia.
Co-Authors Afriza, Afriza Agustiar agustiar Amara, Tasya Busra, Aminudin Edisah Putra Nainggolan Eka Nurmala Sari Ellya Roza Furqan, Haflah Ginting, Adam Septyo Liza, Vira Novira Maya Sari Mudasir Mudasir Muhammad Syaifuddin Nabila, Alfina Nailufar, Audra Nunu Mahnun Pandapotan Ritonga, Pandapotan Putri, Chici Youlanda Putri, Izmi Adinda Rizadiliyawati, Rizadiliyawati Saragih, Fitriani Sohiron, Sohiron Sri Fitri Wahyuni Syafrida Hani Widia Astuti Zafira, Zafira