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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Ilmiah Manajemen Kesatuan Jurnal Abdidas Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Jurnal Akuntansi dan Manajemen Bisnis (JAMAN)

Muhammad Yusuf

STIE Mahaputra RIau

Author-ID : 2441723

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mathematics Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document

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Articles

Pengaruh Rasio Keuangan Terhadap Harga Saham Syariah Dengan Earning Per Share Sebagai Variabel Moderating Muhammad Yusuf; Jefriyanto Jefriyanto
Jurnal Ilmiah Ekonomi Islam Vol 7, No 2 (2021): JIEI : Vol. 7, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

This research is using secondary data obtained from the official website of IDX and Investing. Total population in this study are all JII members companies from 2016-2018 and the number of samples in this study are 18 companies that are members of the Indonesia Stock Exchange, especially in the Jakarta Islamic Index from 2016-2018. Data analysis techniques used in this study are the classic assumption test and the Moderated Regression Analysis (MRA) analysis test or commonly called the interaction test. Based on the results of the research conducted obtained the results of variables that have partial significant effect are DER, DPR, ROA, PBV while other variables such as PER, CR, NPM and DYR has no effect on sharia stock prices. Then for the moderation variable (Earning Per Share) proved able to moderate each independent variable and this moderating variable can strengthen the relationship between the independent variable (X) to the dependent (Y).

Persiapan Menghadapi Dunia Kerja bagi Mahasiswa Tingkat Akhir dan Lulusan Baru Masril Masril; Menhard Menhard; Zubir Zubir; Nusyirwan Nusyirwan; Rahmadani Hidayat; Jefriyanto Jefriyanto; Maya Rizki Sari; Muhammad Yusuf; Jonnedi Jonnedi
Jurnal Abdidas Vol. 2 No. 5 (2021): October Pages 1021-1256
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v2i5.431

Persaingan dunia kerja yang semakin ketat membuat lulusan perguruan tinggi harus meningkatkan daya saing agar dapat memperoleh pekerjaan yang sesuai dengan harapan. Dalam kondisi seperti ini, kemampuan intelektual dan akademik yang tinggi saja tidak cukup untuk mudah mendapatkan pekerjaan. Kegiatan ini dilakukan untuk memberikan pemahaman dan pembekalan kepada mahasiswa tingkat akhir dan lulusan baru yang berada di lingkungan STIE Mahaputra Riau tahun 2021 sebelum memasuki dunia kerja. Hal ini didorong karena semakin ketatnya persaingan dalam dunia kerja, sehingga para pelaksana kegiatan ini merasa perlu jika para mahasiswa diberikan pengetahuan mendasar dalam memahami dunia pasca kampus dengan memberikan pencerahan menghadapi dunia kerja dari yang ahli di bidangnya. Kegiatan ini dilakukan secara daring dengan menggunakan media zoom dan di ikuti oleh sebanyak 78 peserta dan menghadirkan narasumber Kepala Administrasi Agung Automall yang memiliki banyak pengalaman dalam proses asesmen dalam organisasi, yaitu Ibu Refnelidha Yeva. Hasil dari kegiatan ini menunjukan bahwa para peserta menjadi lebih siap dalam menghadapi dunia kerja dan dapat menentukan pilihan yang akan diambil setelah memasuki dunia pasca kampus dilihat dari respon sebaran kuesioner evaluasi.

PENGARUH RASIO PERBANKAN SYARIAH TERHADAP PROFITABILITAS BANK SYARIAH INDONESIA PERIODE 2016-2020 Muhammad Yusuf; Rahmadani Hidayat
Jurnal Akuntansi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Agustus: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Saat ini Indonesia merupakan salah satu bangsa yang memiliki potensi besar untuk terus berkembang, terutama dalam hal keuangan. Peranan bank syariah dalam mengembangkan perekonomian suatu negara termasuk Indonesia salah satunya sangatlah berperan besar, hampir semua sektor yang berhubungan dengan kegiatan keuangan akan membutuhkan berbagai jasa perbankan. Penelitian ini bertujuan untuk menganalisis pengaruh variabel CAR, BOPO, FDR dan NPF terhadap Profitabilitas (ROA) pada Bank Umum Syariah. Metode yang dipakai adalah Metode Analisis Regresi Linear Berganda. Data yang digunakan adalah data time series dari tahun 2015 s.d 2019. Hasil penelitian ini menunjukan bahwa variabel CAR, NPF, secara parsial berpengaruh signifikan terhadap Profitabilitas (ROA) pada Bank Syariah Indonesia. Dengan nilai signifikansi ≤ alpha 0.05. Kemudian variabel BOPO, FDR, secara parsial tidak berpengaruh terhadap Profitabilitas (ROA) pada Bank Syariah Indonesia. Hal ini dapat dilihat dari hasil analisis data dalam penelitian ini dimana nilai signifikansi ≥ alpha 0.05. Secara simultan variabel CAR, BOPO, FDR, NPF berpengaruh signifikan terhadap Profitabilitas (ROA) pada Bank Syariah Indonesia. Hal ini menunjukan bahwa keseluruhan rasio keuangan memiliki pengaruh atas peningkatan dan penurunan kinerja keuangan Bank Syariah Indonesia.

Pengaruh Motivasi Intrinsik dan Motivasi Ekstrinsik Terhadap Produktivitas Kerja Pada PT. Az-Zuhra Property Pekanbaru Menhard Menhard; Muhammad Yusuf; Safrizal Safrizal
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 2 (2022): JIMKES Edisi Agustus 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i2.1436

The purpose of this study was to determine the effect of intrinsic motivation and extrinsic motivation on work productivity at PT. Az-Zuhra Properti in Pekanbaru, this research was conducted on employees of PT. Az-Zuhra Property in Pekanbaru. The type of research used is quantitative research. Sampling using saturated sampling technique, because the researchers only took samples of employee respondents, amounting to 35 respondents. Data collection techniques using questionnaires that have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression, classical assumption test, F hypothesis test, t hypothesis test, coefficient of determination. The results of the research conducted show that the coefficient of determination (adjusted R square) is 0.844 or 84.4%. That intrinsic motivation and extrinsic motivation simultaneously affect work productivity at PT. Az-Zuhra Property in Pekanbaru. Intrinsic motivation has no effect on work productivity at PT. Az-Zuhra Property in Pekanbaru. While extrinsic motivation partially affects the performance of employees at PT. Az-Zuhra Proerti in Pekanbaru. Keywords: Intrinsic Motivation, Extrinsic Motivation and Work Productivity

PENGARUH KUALITAS PELAYANAN, KUALITAS PRODUK DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN SKINCARE MS GLOW PADA JELISO COSMETIC PANAM Annisa Khairani; Muhammad Yusuf; Menhard Menhard; Rahmadani Hidayat
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 15, No 1 (2026): KOMPLEKSITAS EDISI JUNI 2026
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol15no1.1214

This study aims to determine the relationships among service quality, product quality, and location in purchasing decisions for MS Glow Skincare products at Jeliso Cosmetic. This research is a quantitative descriptive study using questionnaires and Google Forms for data collection. The questionnaire data were processed using SPSS. A sample of 95 respondents was selected using simple random sampling. The results indicate that service quality, product quality, and location exert partial and simultaneous influences on purchasing decisions. The higher the manufacturer's quality, the greater its influence on consumers' purchasing decisions. The lower a product's price, the higher its demand, which in turn influences purchasing decisions.Penelitian ini bertujuan untuk mengetahui hubungan antara kualitas pelayanan, kualitas produk dan lokasi terhadap keputusan pembelian produk MS Glow Skincare di Jeliso Cosmetic. Penelitian ini merupakan penelitian deskriptif kuantitatif, metode pengumpulan data yang digunakan adalah dengan cara menyebar kuisioner dan juga menggunakan google form. Data hasil kuisioner diolah dengan metode SPSS. Sampel pada penelitian ini sebanyak 95 responden yang dipilih dengan teknik simple random sampling. Hasil penelitian menunjukkan bahwa kualitas pelayanan, kualitas produk dan lokasi berpengaruh secara parsial dan simultan terhadap keputusan pembelian. Semakin baik kualitas yang diberikan oleh produsen maka semakin tinggi pula pengaruhnya pada konsumen untuk melakukan keputusan pembelian. semakin murah harga suatu produk maka semakin tinggi pula tingkat permintaan produknya yang berefek pada keputusan pembelian juga akan meningkat.

RASIO KEUANGAN DAN HARGA SAHAM SYARIAH: PERAN MODERASI EPS DALAM INDEKS ISLAM JAKARTA RAMADAHNIEL ISLAMI; MUHAMMAD YUSUF; EVA ULFAH RAHAYU
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4837

This study utilizes secondary data sourced from the official website of the Indonesia Stock Exchange (IDX) and Investing. The study population includes all companies listed in the Jakarta Islamic Index (JII) during the 2016–2018 period. The study sample consisted of 18 companies listed on the Indonesia Stock Exchange, specifically those included in the JII index during that period. The data analysis methods used include the classical assumption test and Moderated Regression Analysis (MRA), also known as the interaction test. The results show that partially the variables DER, DPR, ROA, and PBV have a significant effect on sharia stock prices, while the variables PER, CR, NPM, and DYR do not show a significant effect. Furthermore, the moderating variable Earning Per Share (EPS) is proven to moderate the relationship between the independent and dependent variables, and strengthens the Influence of the independent variable on sharia stock prices

Ethnomethodology of Agricultural Zakat: The Problematic of Nisab Calculation in Lima Puluh Kota Regency muhammad yusuf; Marnala Sitinjak; Masril masril; Ramadahniel Islami; Kris Permana Putra
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/a0kb0z85

This study aims to examine the application of the ethnomathematics method in calculating the nisab and the rate of zakat on rice among farming communities. It also seeks to determine the actual nisab and zakat rate applied by farmers, as well as to explore the Islamic economic perspective on the use of ethnomathematics in calculating the nisab and zakat rate on rice in the farming community of Lima Puluh Kota Regency. This research is a field study using a qualitative approach, with data collected through in-depth interviews, observations, and documentation. The respondents were determined using the snowball sampling technique, involving 16 informants. The study was conducted in Lima Puluh Kota Regency, specifically in Pangkalan Koto Baru District, and the data were analyzed descriptively. The results of the study indicate that farmers in Lima Puluh Kota Regency use the “kaleng” (can) as a unit of measurement in determining the nisab, where 100 kaleng is considered the nisab, and the zakat rate is 10 kaleng. The ethnomathematical concept found shows that 1 kaleng of rice equals 12 kilograms of paddy, which produces 7 kilograms of milled rice. This demonstrates a difference between the ethnomathematical calculation used by farmers and the fiqh-based zakat rulings established by the majority of scholars.According to the standard zakat law, the nisab for rice zakat is 1,119.242 kilograms of paddy or approximately 93.270 kaleng, and the zakat rate should be 5% because the crops are irrigated and require planting costs. The discrepancy between the farmers’ calculation of nisab and zakat rate, which exceeds the established fiqh standards, may lead to delays in zakat collection and distribution to the eight asnaf (eligible recipients). Such delays may also hinder the welfare of the asnaf who depend on these funds

Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur (Subsektor Kimia) Yang Terdaftar Di BEI Tahun 2019-2023 Jonnedi Jonnedi; Muhammad Yusuf; Menhard Menhard; Giri Suseno
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/8j950p14

The purpose of this study is to determine the effect of deferred tax burden and tax planning on earnings management in manufacturing companies (chemical sector) listed on the Indonesia Stock Exchange in 2019-2023. The research method used in this study is a quantitative method. The type of data used is secondary data. The population in this study amounted to 11 companies. Based on the predetermined criteria using purposive sampling technique, 9 companies were obtained. The analysis techniques used are descriptive statistical analysis, multiple linear regression analysis, classical assumption test and hypothesis test, then processed using the SPSS 2023 application. The results of this study indicate that partially deferred tax burden affects earnings management and tax planning affects earnings management. Simultaneously deferred tax burden and tax planning affect earnings management.

Co-Authors Annisa Khairani Eva Ulfah Rahayu Giri Suseno Jefriyanto Jefriyanto Jefriyanto Jefriyanto Jonnedi Jonnedi Jonnedi Jonnedi Kris Permana Putra MASRIL, MASRIL Menhard, Menhard Nusyirwan Nusyirwan Rahmadani Hidayat RAMADAHNIEL ISLAMI Safrizal Safrizal Sari, Maya Rizki Sitinjak, Marnala Zubir Zubir

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