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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Shautut Tarbiyah FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JURNAL LENTERA BISNIS Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Muhammad Kurniawan
Universitas Islam Negeri Raden Intan Lampung
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pengelolaan Desa Wisata Dengan Konsep Green Economy Dalam Upaya Meningkatkan Pendapatan Ekonomi Masyarakat Pada Masa Pandemi Covid-19 (Studi pada Desa Wisata di Provinsi Lampung dan Jawa Barat) Heni Noviarita; Muhammad Kurniawan; Gustika Nurmalia
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.v22i2.3761

Abstract

Keadaan Indonesia saat ini sedang kesulitan karena pandemi Covid-19, dimana banyak kegiatan atau tempat-tempat wisata yang sangat terdampak pada banyak sektor kehidupan masyarakat seperti kesehatan, sosial, pendidikan, ekonomi dan pariwisata. Sektor pariwisata merupakan sektor yang sangat terpukul.. Penelitian ini bertujuan untuk melihat pengelolaan desa wisata, dimana pengelolaannya yang berbasis masyarakat dan berkonsep green economy. Kemudian akan melihat bagaimana pandemi Covid-19 yang berdampak pada pendapatan masyarakat sebagai pengelola ataupun di sekitar desa wisata. Penelitian ini menggunakan jenis penelitian Obervasional analitik dengan menggunakan rancangan penelitian case control atau kasus kontrol. Penelitian ini termasuk ke dalam jenis penelitian yang menggunakan pendekatan kualitatif. Hasil penelitian ini menunjukan bahwa Seluruh desa wisata telah melakukan pengelolaan dengan menerapkan kosep green economy dan Pandemi covid-19 yang melanda memberikan dampak yang signifikan pada pelaku usaha wisata, tak terkecuali pengelola desa wisata.
Pengaruh Bid-Ask Spread, Market Value dan Dividend Payout Ratio Terhadap Holding Period pada Perusahaan Jakarta Islamic Index Periode 2017-2019 Muhammad Kurniawan; Ersi Sisdianto; Ulul Azmi Mustofa
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4059

Abstract

The capital market is an alternative investment for investors. The advantages that can be had in stock investment are the increase in stock prices (capital gains) and dividends. Investors can maximize profits by analyzing the right time to hold or release their assets. Determining the ownership period or holding period is an important consideration for investors in determining investment strategy decisions to achieve certain goals. Investors has their own investment analysis in determining the period of share ownership or holding period. This study aims to determine the effect of the bid-ask spread, market value, and dividend payout ratio variables on the holding period. This research uses quantitative research with descriptive approach. The population of this study are companies listed in the Jakarta Islamic Index (JII) for the 2017-2019 period. The sampling technique used in this research is purposive sampling technique. The sample companies in this study are 15 companies. The data processed is secondary data obtained by researchers through daily and annual reports from the official website of the Indonesia Stock Exchange and the official websites of related companies. The data analysis method used is multiple linear regression analysis with the help of SPSS 23 program. The results of this study indicate that simultaneously the bid-ask spread, market value, and dividend payout ratio variables have a significant effect on the holding period. Partially, the market value and dividend payout ratio variables have a positive and significant effect on the holding period, while the bid-ask spread variable has no significant effect on the holding period.
Analisis Halal Tourism dalam Meningkatkan Laju Pertumbuhan Ekonomi di Provinsi Lampung Heni Noviarita; Muhammad Kurniawan; Gustika Nurmalia
Jurnal Ilmiah Ekonomi Islam Vol 7, No 1 (2021): JIEI : Vol. 7, No. 1, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1118.773 KB) | DOI: 10.29040/jiei.v7i1.1574

Abstract

Abstract The purpose of this research is to see tourist destinations in Prov. Lampung has the potential to become a sharia tourism, this is supported by an assessment of four aspects in tourist objects which include attractions, amenities, accessibility and ancillary. This research is descriptive analysis, the research data is obtained by distributing questionnaires, interviews and direct observation in 6 leading tourist destinations in Prov. Lampung which is the object of research. The results showed tourist destinations have advantages including adequate attractions by presenting scenic spots, supporting facilities and infrastructure for tourists, the availability of easily obtained information, and uniqueness with the concept of sharia in managing tourist attractions. However, there are still some weaknesses that need to be improved, including the absence of a guarantee of halal food products, the unavailability of adequate public transportation to get to tourist attractions, and no optimal cooperation between the government and managers. Halal tourism in Lampung Province has an opportunity due to the absence of sharia tourism in the Lampung area and it answers the needs of the Muslim community for Islamic tourism in Lampung. Keyword: Halal tourism, economic growth. Abstrak Tujuan penelitian ini untuk melihat destinasi wisata di Prov. Lampung memiliki potensi untuk menjadi wisata syariah hal tersebut didukung dengan penilaian empat aspek yang ada di objek wisata yang meliputi atraksi, amenitas, aksesibilitas dan ancillary. Penelitian ini bersifat deskriptif analisis, data penelitian diperoleh dengan meyebarkan kuesioner, interview dan observasi langsung di 6 destinasi wisata unggulan yang ada di Prov. Lampung yang menjadi objek penelitian. Hasil penelitian menunjukan bahwa destinasi wisata di Prov. Lampung memiliki potensi untuk menjadi wisata syariah hal tersebut di dukung dengan penilaian empat aspek yang ada di objek wisata yang meliputi atraksi, amenitas, aksesibilitas dan ancillary. Destinasi wisata memiliki keunggulan meliputi atraksi yang memadai dengan menyajikan spot pemandangan, sarana dan prasarana penunjang wisatawan, ketersediaan informasi yang mudah diperoleh, serta keunikan yang berkonsep syariah dalam pengeloaan tempat wisata. Namun, masih ada beberapa kelemahan yang perlu diperbaki yaitu meliputi belum adanya jaminan kehalalan produk makanan, belum tersedianya tranportasi umum yang memadai untuk menuju tempat wisata, serta belum terjalin kerjasama antara pemerintah dan pengelola secara optimal. Halal tourism di Provinsi Lampung memiliki peluang dikarenakan belum adanya wisata syariah di daerah Lampung dan memjawab kebutuhan masyarakat muslim akan pariwisata syariah di Lampung. Keyword: Halal tourism, pertumbuhan ekonomi.
Green Accounting Terhadap CSR pada Bus di Indonesia dengan Kinerja Keuangan Sebagai Variabel Intervening Ulul Azmi Mustofa; Rezha Nia Ade Putri Edy; Muhammad Kurniawan; Muhammad Fikri Nugraha Kholid
Jurnal Ilmiah Ekonomi Islam Vol 6, No 3 (2020): JIEI : Vol.06, No. 03, 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.481 KB) | DOI: 10.29040/jiei.v6i3.1372

Abstract

Sustainability reporting is a financial reporting concept in banks that provides information covering economic, social and environmental aspects by taking into account the sustainability of the bank's business, so that the bank becomes an environmentally friendly bank and gains social legitimacy from stakeholders. This study aims to determine whether there is an effect of green accounting on CSRDi and financial performance, the effect of financial performance on CSRDi, green accounting on CSRDi with financial performance as an intervening variable, and how the concept of green accounting on CSRDi and financial performance at Islamic Commercial Banks in Islamic perspective. . This study uses a descriptive quantitative approach using multiple linear regression analysis and path analysis. Population and sample in this study are all Islamic Commercial Banks for the period 2015-2018 that meet the criteria. The dependent variable (X) is green accounting with the dummy method, the independent variable (Y) is CSR disclosure with the G.R.I 3.0 version of the CSR disclosure indicator, and the intervening variable (Z) is financial performance calculated using the ROA ratio. The results of this study are green accounting has a positive and significant effect on CSRDi and financial performance, financial performance has a positive and significant effect on CSR In, financial performance is not an intervening variable on green accounting for CSRDi, green accounting for CSRDi on BUS is in accordance with the Islamic perspective both in implementationandassessment. Keywords: Green Accounting, Corporate Social Responsibility Disclosure (CSRDi), Financial Performance, Return On Assets (ROA)
OPTIMALISASI PELAYANAN NASABAH BERDASARKANQUEUEING SYSTEM (Studi Pada Bank Syariah Mandiri KC Bandar Lampung dan Bank Rakyat Indonesia KC Bandar Lampung) Muhammad kurniawan
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 4, No 1 (2021): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v4i1.596

Abstract

Penelitian ini bertujuan untuk melihat apakah metode antrian yang dilakukan oleh Bank Syariah Mandiri KC Bandar Lampung dan Bank Rakyat Indonesia KC Bandar Lampung KC Bandar Lampung telah optimal untuk diterapkan yaitu menggunakan metode Multi Channel-Single Phase. Populasi dalam penelitian ini adalah nasabah yang melakukan transaksi di Bank Syariah Mandiri KC Bandar Lampung dan Bank Rakyat Indonesia KC Bandar Lampung KC Bandar Lampung dan peneliti mengambil data dari wawancara pada teller di masing-masing bank. Teknik analisis data yang digunakan adalah penghitungan manual dengan rumus statistik distribusi poisson pada metode Multi Channel-Single Phase. Hasil analisis menunjukkan bahwa Bank Syariah Mandiri KC Bandar Lampung memiliki kedatangan nasabah yang lebih rendah daripada Bank Rakyat Indonesia KC Bandar Lampung. Bank Syariah Mandiri KC Bandar Lampung juga lebih lama memberikan pelayanan pada nasabah daripada Bank Rakyat Indonesia KC Bandar Lampung.
Character Education : Thoughts of Prof. Dr. Hamka and Ki Hadjar Dewantara (Pendidikan Budi Pekerti : Pemikiran Prof Dr Hamka dan Ki Hadjar Dewantara Muhammad Agung Kurniawan; Imam Syafe'i; Bambang Sri Anggoro
Shautut Tarbiyah Vol 29, No 1 (2023): Transdisciplinary Approach in Islamic Education in the 4.0 era (Pendekatan Tran
Publisher : Institut Agama Islam Negeri (IAIN) Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/str.v29i1.5754

Abstract

Character education has the same essence and meaning as moral education and moral education. The goal is to shape the child's personality so that he becomes a good human being, a citizen, and a good citizen. Here it can be seen that moral education is important, but there is a lack of implementation of moral education. Even though we know that education in Indonesia at every level of education is accompanied by ethics subjects. Character or moral education plays an important role in life, both individually and collectively, so Allah SWT is revealed to the Messenger of Allah to provide moral education to his family, friends, and followers. As it is known that the mission of the Messenger was sent to perfect the morals or character of mankind. This study uses historical and philosophical approaches, while the type of research is library research. The data collection technique used is a literature study. The results of the author's analysis of the thoughts of Hamka and Ki Hajar Dewantara that character education and the formation of the character of the nation's children are the responsibility of the school, family, and community environment.Keywords: Character Education
PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR, KNOWLEDGE SHARING, DAN AUTHENTIC LEADERSHIP TERHADAP KINERJA KARYAWAN DALAM PERSPEKTIF MANAJEMEN SUMBER DAYA INSANI (STUDI PADA KARYAWAN PKS SELAPAN JAYA PT. SAMPOERNA AGRO TBK) Rika Fahrinta; Ahmad Habibi; Muhammad Kurniawan
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1535

Abstract

This study aims to analyze the influence of organizational citizenship behavior, knowledge sharing and authentic leadership on employee performance in Selapan Jaya-PT.Sampoerna Agro Tbk PKS employees, in the perspective of human resource management. This research uses a quantitative approach with data collection through questionnaires with a sample of 62 people. The data analysis technique uses Partial Least Square (SmartPLS version 4). The results showed that: (1) Organizational Citizenship Behavior has a positive and significant effect on Employee Performance. (2) Knowledge Sharing has a positive and significant effect on Employee Performance. (3) Authentic Leadership has a positive and significant effect on Employee Performance.
Analisis Pengaruh Aglomerasi Industri, Jumlah Industri Besar, dan Human Capital Investment Terhadap Pertumbuhan Ekonomi di Provinsi Pulau Jawa dalam Perspektif Ekonomi Islam: Analisis Data Panel Tahun 2018-2023 Anggun Selfi Febriyani; Muhammad Kurniawan; Is Susanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8909

Abstract

Economic growth is the increase in the ability of an economy to produce goods and services, which is usually measured by the changes in Gross Regional Domestic Product (GRDP) or real national income over time. Economic growth reflects continuous quantitative changes towards better economic conditions and is one of the key indicators of the success of development in a region. The objective of this research is to determine and analyze the impact of Industrial Agglomeration, Number of Large Industries, and Human Capital Investment on Economic Growth in the Province of Java Island during the years 2018-2023. This research is a quantitative study using secondary data obtained from the Central Statistics Agency (BPS). The analysis technique used in this study is panel data regression analysis with the selected model being the Common Effect Model (CEM). The research results show that industrial agglomeration has a negative but insignificant impact on economic growth in the Province of Java Island. The number of large industries has a negative and significant impact on economic growth in the Province of Java Island. Human capital investment has a positive and significant impact on economic growth in the Province of Java Island. Together, industrial agglomeration, the number of large industries, and human capital investment influence economic growth in the Province of Java Island from 2018 to 2023.
Co-Authors Ahmad Habibi Anggun Selfi Febriyani Asriani Asriani Bambang Sri Anggoro Ersi Sisdianto Evi Ekawati Gustika Nurmalia Hazas Syarif Heni Noviarita Imam Syafei Is Susanto Lucky Tiyan Muhammad Fikri Nugraha Kholid Palupi Pratiwi Rahmat Fajar Ramdani Restianita, Oza Rezha Nia Ade Putri Edy Rika Fahrinta Ulul Azmi Mustofa, Ulul Azmi Vira Choiroel Nisa