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All Journal Jurnal Ilmiah Ekonomi Islam Journal of Economic, Bussines and Accounting (COSTING) International Journal of Business Economics (IJBE) Jurnal Bisnis Mahasiswa AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of International Conference Proceedings Jurnal Manajerial dan Bisnis Tanjungpinang IIJSE
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 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.
The Effect of Training and Competence of Human Resources on Employee Performance in an Islamic Perspective (Case Study of the Trade and Cooperative Office of Labuhan Batu Utara Regency) Aryunita, Srika; Dahrani, Dahrani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6774

Abstract

Performance refers to work achievement. Training helps employees improve their skills and knowledge, especially when learning and experience are lacking. In an Islamic perspective, performance includes not only results but also intentions, processes, ethics, and societal impact. Employees who work with sincerity, trustworthiness, and professionalism will receive blessings in both life and work. Surah At-Tin (4) encourages people to utilize Allah's gifts, which means being grateful and making the best use of resources. The issue in this study is the impact of human resource (HR) performance and competence on employee performance at the Trade and Cooperatives Service of North Labuhan Batu Regency. Effective training and competency development are essential for improving employee performance and achieving organizational goals. A lack of competence negatively affects performance, which in turn impacts government development and the institution’s reputation. This study aims to examine the effect of training and HR competence on employee performance, both individually and together. The findings show that 57.6% of employee performance is influenced by training and HR competence. Employee performance is crucial as it determines their contribution to the organization and, ultimately, national development.
The Effect of Halal Labeling, Prices, and Certification on Consumer Interest in Buying MSME Businesses (Case Study: MSME Lazzato Muchtar Basri) Amriadi, Tara; Dahrani, Dahrani
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

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

Abstract

The food and drink sector in Indonesia is growing rapidly, fueled by an increasing demand for halal items from Muslim customers. This study aims to evaluate the impact of halal label certification and pricing on consumer interest in buying from Lazzato Muchtar Basri UMKM. The approach used in this research is quantitative, applying an associative research framework. The study focuses on all customers of Lazzato Muchtar Basri UMKM, with a sample of 83 respondents chosen based on the Slovin formula. The approach for collecting data utilized a survey that featured a Likert scale. The results of the study showed that price has a strong influence on consumers' willingness to buy, while halal label certification does not notably impact consumers' purchasing interest. This is shown by the results of the partial test (t-test) related to the price variable, which reveals a value of 0. 001, which is less than zero. At the same time, the pricing and labeling of halal products greatly affect consumers’ willingness to buy these small and medium-sized enterprises (SME) goods. These findings underscore the importance of implementing competitive pricing strategies and obtaining halal certification to enhance the buying interest of Muslim consumers.
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.
Co-Authors Afriza, Afriza Agustiar agustiar Amara, Tasya Amriadi, Tara Aryunita, Srika Busra, Aminudin Edisah Putra Nainggolan Ellya Roza Furqan, Haflah Ginting, Adam Septyo Liza, Vira Novira Mudasir Mudasir Muhammad Syaifuddin Pandapotan Ritonga, Pandapotan Putri, Chici Youlanda Rizadiliyawati, Rizadiliyawati Saragih, Fitriani Sohiron, Sohiron Syafrida Hani Widia Astuti Zafira, Zafira