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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab JURNAL RUMPUN MANAJEMEN DAN EKONOMI Papsel Economic Journal
Asrudi
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Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Analisis Hukum Islam dan Hukum Positif Tentang Tindakan Aparat Negara Melakukan Spionase Terhadap Warga Negara Asrudi; Mustafa, Zulhas'ari
Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab VOLUME 3 ISSUE 1, JANUARY 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/shautuna.vi.23148

Abstract

This article aims to describe and analyze differences of opinion from the two legal bases, namely Islamic law and positive law regarding espionage by citizens against citizens. In answering the problems above, the author uses Library Research which is guided by the management of data obtained from several literatures. The sources of data obtained include secondary, primary and tertiary data. This research approach using a qualitative approach is something that is based on a literature study by exploring scientific works that are directly related to the object being studied and analyzing in the literature that has relevance to the problem discussed, then reviewing and then concluding. The results of this study indicate that there are differences and similarities in the views of Islamic law and positive law regarding the actions of state officials against citizens. In this paper, the opinion of Islamic law views that espionage carried out by state officials can be carried out if it is aimed at the interests of the State and Muslims. As the Prophet gave an example by sending trusted companions to spy on infidels and hypocrites who could endanger the security of Muslims at that time. However, apart from that, Islam strictly prohibits any spying if it is carried out on Muslims themselves, especially if the spying is groundless or only for personal gain as stated in the QS. Al-Hujurat paragraph 12. Then in positive law views that espionage may be carried out if the actions of the person who is the subject of spying has taken actions that are considered to violate the rules with sufficient preliminary evidence as regulated in the law relating to the permissibility of espionage. Outside of what is regulated in the law, espionage cannot be carried out because it violates a person's right to privacy as regulated in Law number 11 of 2008 concerning Information and Electronic Transactions
PENGARUH RETURN ON ASSET TERHADAP NILAI PERUSAHAAN DENGAN DIVIDEN SEBAGAI VARIABEL INTERVENING Adi Maulana Rachman; Romualdus Turu Putra Maro Djanggo; Okto Irianto; Asrudi; Ni Luh Putu Nita Yulianti; Parman
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 2 (2024): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i2.1508

Abstract

The purpose of this study is to determine the Influence of profitability to corporate value with dividend as an intervening variable, where the authors take a sample of companies listed on the Indonesia Stock Exchange 2010-2015 period of 5 companies. The method used is quantitative, where the method used to examine the population or a particular sample, the instrument used is the financial statements of manufacturing companies from this study sample. The result of research, partially for profitability variables obtained tcount of 2.175> ttabel 1.713 with significance 0.040 <0.05 thus profitability have a significant Influence on dividends, While for the results of path analysis, obtained direct influence Profitability to Company Value of 0.265 and Indirect influence Profitability to Value Company with dividend of 0.030 so that the total influence of 0.295 which means total influence 0.295 direct influence 0.265. Thus dividendis an intervening van able.
Brand Image Dan Product Quality Terhadap Consumer Loyalty “SKINTIFIC” Melalui Consumer Satisfaction Sebagai Variabel Intervening Jasa, Retnowati; Asrudi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4076

Abstract

Pertumbuhan industri perawatan kecantikan, khususnya skincare, semakin beragam dan meningkat ditandai dengan munculnya berbagai macam produk skincare yang mengakibatkan persaingan di industri kecantikan semakin meningkat. Oleh karena itu penelitian ini bertujuan guna mengetahui dampak brand image dan kualitas produk terhdap loyalitas konsumen melalui kepuasan konsumen sebagai variabel intervening pada produk skintific. Penelitian ini menggunakan metode kuantitatif dengan populasi seluruh konsumen skintific yang ada di Kec. Masamba Kab. Luwu Utara dan sampel sebanyak 100 orang. Teknik pengumpulan data melalui penyebaran kuesioner melalui google form. Penelitian ini menggunakan software SPSS versi 26 dengan analisis data Path Analysis, Uji Reliabilitas dan Uji Determinasi. Hasil penelitian menunjukkan bahwa : (1) tidak ada pengaruh antara variabel brand image terhadap kepuasan konsumen, (2) ada pengaruh yang signifikan antara variabel kualitas produk terhadap kepuasan konsumen, (3) tidak ada pengaruh antara variabel brand image terhadap loyalitas konsumen, (4) tidak ada pengaruh antara variabel kualitas produk terhadap loyalitas konsumen, (5) ada pengaruh yang signifikan antara variabel kepuasan konsumen terhadap loyalitas konsumen, (6) secara tidak langsung brand image dan kualitas produk melalui kepuasan konsumen mempunyai pengaruh yang signifikan terhadap loyalitas konsumen.
Faktor-Faktor Yang Mempengaruhi Konservatisme Akuntansi Indraswari, Adwithya Frista Putri; Romdioni, Agus Nisfur; Asrudi
Papsel Economic Journal Vol. 1 No. 1 (2023): November - Februari
Publisher : Papsel Riset dan Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63185/pej.v1i1.1

Abstract

Prinsip konservatisme adalah prinsip kehati-hatian terhadap kondisi yang belum pasti untuk dapat menghindari sikap optimis yang berlebihan dari pihak manajer dan pemilik perusahaan dalam proses pencatatan laba yang melebihi batas. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, growth opportunities, return on assets, debt to equity ratio, dan intensitas modal terhadap konservatisme akuntansi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Pendekatan penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah menggunakan metode purposive sampling dengan data sekunder berupa laporan keuangan tahunan, yaitu sebanyak 8 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 dengan total pengamatan sebanyak 32 pengamatan. Alat analisis yang digunakan dalam penelitian ini adalah dengan menggunakan regresi linier sederhana dengan program alat bantu SPSS versi 25. Hasil dalam penelitian ini menunjukkan kepemilikan manajerial, growth opportunities, return on assets, debt to equity ratio dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi.
Co-Authors Adi Maulana Rachman Agus Nisfur Romdioni Indraswari, Adwithya Frista Putri Jasa, Retnowati Mustafa, Zulhas'ari Ni Luh Putu Nita Yulianti Okto Irianto Parman Romualdus Turu Putra Maro Djanggo