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All Journal TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Dalwa Islamic Economic Studies: Jurnal Ekonomi Syariah Jurnal Akuntansi Syariah Help: Journal of Community Service
Hasibuan, Lismawati
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH ASSET TERHADAP TRANSAKSI PIHAK-PIHAK YANG MEMPUNYAI HUBUNGAN ISTIMEWA DENGAN MANAJEMEN INVENTORY SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Hasibuan, Lismawati
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 3, No 1 (2017): Juni 2017, 10 Articles, Pages 1 - 179
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (34.56 KB) | DOI: 10.24952/tijaroh.v3i1.914

Abstract

The purpose of this study is to know and analyze empirically the effect of assets on the transactions of parties who have a relationship simultaneously and partially. And knowing the effect of inventory management can moderate the relationship between Acid test ratio (ATR) and Return on total Asset (ROA) with the related parties. The population in this study is taken from manufacturing companies (industrial and chemical sector) listed on the Indonesia Stock Exchange during 2014-2015 as many as 130 companies. The method used is a purposive sample method where the company that kreteria is 46 companies. The results of simultaneous research ATR (X1) and ROA (X2) have no significant effect to the Transaction of Parties with Related Parties (Y) Manufacturing companies in Indonesia Stock Exchange period 2014 - 2015. Then partially ATR (X1) Transactions of related parties (Y), and ROA (X2) partially have a positive and significant effect on the transactions of related parties (Y). And Variable inventory management (ITO and TATO) are not moderating variables that affect (strengthen or weaken) the relationship between ATR and ROA on the transactions of related parties.
Establishment of Mosque-Based Baitut-Tamwil in Nagasaribu Village, North Padang Lawas Regency to Support Productive Economic Communities Hardana, Ali; Efendi Siregar, Sulaiman; Wahyu Utami, Try; Hasibuan, Lismawati
Help: Journal of Community Service Vol. 1 No. 2 (2024): September 2024
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/hjcs.v1i2.53

Abstract

People in Nagasaribu Village, North Padang Lawas District, produce traditional food and market snacks in their homes. These home industries are mainly managed by mothers (wives) to earn extra money to support their families. The community of Nagasaribu Village will definitely experience difficulties if they need additional funds for small amounts of capital because they are small producers. The focus of this community assistance was to establish a mosque-based Baitut-Tamwil savings and loan cooperative. They also conducted organizational (managerial) training as well as training on how to utilize the cooperative to provide savings and loan services based on sharia economic principles. One form of community empowerment is community service activities, which aim to foster creativity by encouraging, motivating, and increasing awareness of the potential of the community. Skills development and community economic development can be achieved through mentoring that is tailored to the needs and potential of the community. The high level of participation of participants and the achievement of activity targets are indicators of the success of this community service activity. However, one challenge that may continue to occur is the reluctance of community members participating in the mentoring program to start the business that has been taught in this activity.
Dampak Kemiskinan Terhadap Kesejahteraan Masyarakat Kotanopan Secara Ekonomi Islam Hardana, Ali; Siregar, Sulaiman Efendi; Hasibuan, Lismawati; Utami, Try Wahyu
Dalwa Islamic Economic Studies: Jurnal Ekonomi Syariah Vol. 3 No. 1 (2024): Dalwa Islamic Economic Studies
Publisher : Program Studi Ekonomi Syariah Institut Agama Islam Darullughah Wadda'wah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/dies.v3i1.1520

Abstract

This research is descriptive qualitative field research. This field research was conducted in Kotanopan Village, Mandailing Natal Regency, North Sumatra Province. This research used the side quota method consisting of 15 quotas taken from 3 RTs in Hamlet 001, as well as interviews with the village head. Next, this research problem was analyzed using a qualitative data analysis method that uses a deductive thinking approach. The research results show that several causes of poverty in Kotanopan Village are as follows: low level of education; lack of funds; and family responsibilities. Based on these factors, poverty has the impact of losing people's welfare rights such as clothing, food and shelter, because some people still live in semi-permanent homes, losing the right to education because parents cannot teach their children, and losing the right to get a decent job because the head of the family does not have enough education so they cannot pay their children's school fees.
DAMPAK DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA SWALAYAN 88 Hardana, Ali; Hasibuan, Lismawati; Utami, Try Wahyu
Tazkir: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 9, No 2 (2023)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tazkir.v9i2.8398

Abstract

Payment or gift compensation is also very important attention in increasing morale employees so that it will be achieved later the expected work results will even be obtained enhanced by giving compensation according to the level of risk of each job. This study aims to examine the extent to which work discipline, compensation determines performance employees with work motivation as an intervening variable at Supermarket 88, by using quantitative research methods with data analysis techniques with path analysis to visitors as many as 268 respondents who were sampled from a population of 268 visitors, which testing the data using the SPSS 21 software tool. The results of the study are; Work discipline has a significant effect on work motivation with a direct influence coefficient of discipline work on work motivation. Compensation has no significant effect on work motivation with the direct effect coefficient of compensation on work motivation. Work discipline has a significant effect on employee performance with a coefficient of influence work discipline directly on employee performance. Compensation has that effect significant effect on employee performance with a direct effect coefficient of compensation on performance employee. Work motivation has a significant influence on employee performance with the coefficient of direct influence of work motivation on employee performance. Coefficient value indirect influence direct influence. So that work discipline has an effect significant effect on employee performance through work motivation. Or it could also be concluded that motivation work as an intervening variable in mediating the relationship between work discipline and employee performance. The value of the coefficient of indirect effect direct effect. So compensation significant effect on employee performance through work motivation. Or it could also be concluded that work motivation as an intervening variable in mediating the relationship of compensation to employee performance.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENERAPAN KONSERVATISME DALAM AKUNTANSI PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Replita, Replita; Windari, Windari; Hasibuan, Lismawati; Maha, Ninka Mala
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7583

Abstract

The purpose of this study is to test and analyze influence Managerial Ownership Structure, Public Ownership Structure, Structure Institutional Ownership, Company Size, Partial good leverage and simultaneously against Conservatism in Sub-Sector Companies Automotive and Components on the Indonesia Stock Exchange (IDX). Research population is a manufacturing company listed on the Indonesia Stock Exchange Selection of research samples using purposive sampling method with predetermined criteria. Based on those criteria, obtained a sample of 10 companies over a three-year period Observation. The data used is secondary data. Research using multiple linear regression analysis and hypothesis testing using test t, F test, and coefficient of determination test. The results showed that the factors that influenced a significant positive to accounting conservatism is the ownership structure managerial, public ownership structure, and company size. While the factor others such as institutional ownership structure and leverage have no effect significant to accounting conservatism.
Co-Authors Ali Hardana Maha, Ninka Mala Replita, Replita Sulaiman Efendi Siregar Utami, Try Wahyu Wahyu Utami, Try Windari, Windari