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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Siasat Bisnis Jurnal Harkat : Media Komunikasi Gender Hunafa: Jurnal Studia Islamika Juara: Jurnal Riset Akuntansi Journal of Accounting and Investment Jurnal Manajemen Dayasaing Global Review of Islamic Economics and Business Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Al Tijarah Kompartemen : Jurnal Ilmiah Akuntansi Al-Muzara'ah Jurnal Ekonomi & Keuangan Islam JEM17: Jurnal Ekonomi Manajemen TSAQAFAH Nizham Journal of Islamic Studies At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Ilmiah Edunomika (JIE) Proceedings of Annual Conference for Muslim Scholars Ihtiyath : Jurnal Manajemen Keuangan Syariah Al-Mal:Jurnal Akuntansi dan Keuangan Islam JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Penelitian ADDIN Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Ekonomi dan Manajemen Jurnal Pengabdian UNDIKMA Abdi Psikonomi Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Bisnis Islam (JEBI) Journal of Financial and Behavioural Accounting Hunafa: Jurnal Studia Islamika Talaa : Journal of Islamic Finance IBDA': Jurnal Kajian Islam dan Budaya Jurnal Bisnis Manajemen dan Akuntansi SETARA: Jurnal Studi Gender dan Anak Proceeding of International Conference Health, Science And Technology (ICOHETECH) Klabat Journal of Management Journal of Accounting Inquiry Economics, Business, Management, & Accounting Journal Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan JIFA (Journal of Islamic Finance and Accounting) Benefit: Jurnal Manajemen dan Bisnis PALASTREN: Jurnal Studi Gender Aktsar: Jurnal Akuntansi Syariah TSAQAFAH : Jurnal Peradaban Islam BISNIS : Jurnal Bisnis dan Manajemen Islam Jurnal Inovasi Pendidikan Ekonomi (JIPE)
Bayu Tri Cahya
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Assistance in Management and Technology-Based Mosque Digitalization to Improve the Quality of Community Services Kirom, Cihwanul; Cahyadi, Iwan Fahri; Afandi, Johan; Adni, Riyan; Cahya, Bayu Tri; Muflih, Betania Kartika
Jurnal Pengabdian UNDIKMA Vol. 5 No. 2 (2024): May
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v5i2.10920

Abstract

This community service activity aims to improve the quality of mosque management and operations, utilizing digital technology to strengthen the relationship with the congregation. The methods used in these activities included educational methods, training, and mentoring. The target of this community service activity was the imams and takmirs in Kudus Regency, in optimizing administrative tasks and activities. The evaluation process for this community service activity involved assessing coordination, planning, surveys, training, and digital technology implementation to ensure effective mosque management. It includes analyzing data from each stage, quantitatively and qualitatively, to identify trends, challenges, and successes. The results of this service showed that had significantly enhanced the quality of community service. Mosque administrators and religious institution managers adopted digital solutions using the masjidkudus.com application, enhanced religious activity monitoring, and improved communication with worshippers via the website. These activities raised awareness about the importance of digitalization, paving the way for mosques to become centers of education and communication, ensuring sustainability and benefit for the Muslim community in Kudus.
Kiat Jitu Mahasiswa Tembus Conference dan Publikasi Ilmiah Bayu Tri Cahya; Fatchan, Fuad
Abdi Psikonomi Vol 4, No 3 (2023): Oktober 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.vi.4240

Abstract

Salah satu wujud pengabdian mahasiswa perguruan tinggi kepada masyarakat ialah melalui pemberian bantuan pemberdayaan, pelatihan, penyuluhan, pembimbingan, pendampingan dan untuk menyadarkan potensi yang dimiliki, serta membantu meningkatkan kualitas hidup dan pembangunan. Berdasarkan dengan masalah yang dihadapi dalam era digital sekarang ini, kami dalam rangka program pengabdian kepada masyarakat ini sepakat untuk mengadakan seminar secara virtual. Kegiatan tersebut dapat terlaksana berkat pemberian bantuan dana dari fakultas serta dukungan berbagai pihak. Kegiatan tersebut berjalan dengan baik dan lancar, meskipun juga terdapat sedikit kendala karena ada beberapa faktor yang kurang mendukung seperti terbatasnya frekuensi sinyal internet sehingga mengurangi kenyamanan dalam menyimak materi yang disampaikan oleh narasumber. Akan tetapi, semua itu tidaklah mengurangi rasa semangat peserta untuk tetap mengikuti kegiatan seminar.Kami berharap setelah berakhirnya kegiatan pengabdian ini kami dapat terus mengembangkan segala potensi yang ada dalam diri dan alam sekitar, serta dapat terus kontinyu dalam membekali diri dengan berbagai ilmu pengetahuan dan pengalaman untuk menjadi bekal dikemudian hari.
University Social Responsibility:Concept Of Transformative Breakthrough Based On Sustainable Development Cahya, Bayu Tri; Baihaqi, Jadzil; Rohmah, Farida
Proceedings of Annual Conference for Muslim Scholars Vol 3 No 1 (2019): AnCoMS 2019
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.448 KB) | DOI: 10.36835/ancoms.v3i1.223

Abstract

This article discusses about social responsibility from the point of view of higher education. The university in general is an institution with the highest honor in the academic environment. Then the university becomes the instrument of social climbing for most people in the society of developing countries. University social responsibility (USR) is a principle for social movements, which uses an ethical approach to develop and engage with local and global communities to maintain ecological, environmental, technical, social, and economic development. USR acts is a crucial player for social change because USR implies having an ethical quality policy, which regulates the performance of the university community. USR has an impact not only on universities but also on the global community and society. Keywords: University, Social Responsibility, Community Development
ANALYSIS OF PUBLIC SHARE OWNERSHIP, COMPANY CHARACTERISTICS AND DISCLOSURE RATE OF CORPORATE SOCIAL RESPONSIBILTY AT ISLAMIC COMMERCIAL BANKS IN INDONESIA Cahya, Bayu Tri; Rizqy, Inada; Widi, Widi Savitri Andriasari
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3882

Abstract

CSR disclosure is necessary because it can make the company able to create a conducive atmosphere to be able to carry out sustainable production activities. In addition, CSR disclosure is a business strategy to improve the good image of the company, especially in a region that gets CSR funds from the company. To be able to find out how widespread the level of CSR disclosure can be seen from several factors that can affect it. This research aims to find out the effect of public share ownership, profitability, company size, leverage, and the size of the board of commissioners on CSR disclosure levels. This type of research is quantitative using an explanatory research approach by processing secondary data on the financial statements of Islamic banks in Indonesia obtained from the official OJK website and the website of each bank. The population in this study is all Islamic commercial banks in Indonesia in the period 2016-2019 listed in Islamic banking statistics. While sampling in this study in the form of purposive sampling and obtained data amounting to 36. The data analysis method used in this study is multiple linear regression. The results of this study showed that public share ownership negatively affects CSR disclosure levels and company sizes have a positive and significant effect on CSR disclosure rates, while profitability, leverage, board size have no significant effect on CSR disclosure rates. Keywords: public share ownership, profitability, leverage, board size, corporate social responsilibility
FINANCIAL STATEMENT FRAUD DETECTION MENGGUNAKAN FRAUD HEXAGON THEORY PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX Arsad, Muhammad; Amaroh, Siti; Cahya, Bayu Tri
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11778

Abstract

The research aims to analyze indications of fraud by using the fraud hexagon in companies registered on the Jakarta Islamic Index (JII) for 2019-2021. The sample selection technique uses a purposive sampling technique, the number of research samples is 14 companies. The research uses analytical techniques using e-views tools. The results of the study prove that: (1) external pressure which is proxied has a significant effect on the detection of fraudulent financial statements; (2) financial stability has a significant effect on the detection of financial statement fraud; (3) financial targets have a significant effect on the detection of fraudulent financial reporting; (4) change of directors (DCHANGE) has no significant effect on the detection of fraudulent financial reporting; (5) ineffective monitoring has no significant effect on the detection of fraudulent financial reporting; (6) the nature of industry has a significant effect on the detection of fraudulent financial reporting; (7) change of auditor (AUDCHANGE) has no significant effect on the detection of fraudulent financial statements; (8) the frequent number of CEO's picture (CEOPICT) has a significant effect on the detection of financial statement fraud; and (9) collusion (COL) has no significant effect on the detection of financial statement fraud. Keywords: Fraud Hexagon, External Pressure, Financial Stability
Consumer Purchasing Intention In The Marketplace Based On The Use Of Vouchers, Pay Later, Flash Sale, And Cash On Delivery (Cod) Karsono, Lorena Dara Putri; Cahya, Bayu Tri; Choridah, Nur
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 1 (2023): JUNI 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i1.7805

Abstract

This article explains consumer purchase intention related to vouchers, pay later, flash sales, and cash on delivery (COD). This article uses a type of field research with a quantitative survey approach. The object of this research is youth in Kudus who use the marketplace. The population in this study is not known with certainty, so it uses the Cochran approach to know the sample and get as many as 96 respondents with a purposive sampling technique. Data collection methods used questionnaires, then the data obtained were processed using IBM Statistics. Data analysis techniques used hypothesis testing multiple regression. The results of this study partially show that vouchers, flash sales, and COD positively affect consumer buying interest, and partially paying later does not affect consumer purchase intention.
Efek Risiko Bisnis, Risiko Keuangan Dan Growth Opportunity Pada Struktur Modal Perusahaan Manufaktur Food And Beverage Makarima, Naeli; Cahya, Bayu Tri; Affandi, Johan ; Arifah, Tri Hanum; Hanifah, Umi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1863

Abstract

This research is research that aims to analyze the influence of business risk, financial risk, and growth opportunity on the capital structure of food and beverage manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2020-2022 period. The background to this research is the occurrence of fluctuations which tend to decrease the company's capital structure. This type of research is associative research. The kind of approach used is a quantitative approach. Sampling in this research used the purposive sampling method. Purposive sampling is a technique for determining samples based on special considerations so that they are worthy of being used as samples. The sample in this study consisted of 14 food and beverage manufacturing companies listed on the Indonesian Sharia Stock Index. The data used in the research is secondary data obtained from the official website of each relevant company. The research results show that partial financial risk has a positive effect on capital structure. Meanwhile, business risk and growth opportunity do not affect capital structure.
Faktor Faktor Yang Memengaruhi Kepatuhan Pembayaran Pajak Bumi dan Bangunan Di Desa Gidangelo, Welahan, Kabupaten Jepara Tualifah, Azzah; Tri Cahya, Bayu
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.813

Abstract

This study aims to examine and analyze the various factors that influence the level of compliance in the payment of Land and Building Tax (PBB) in Gidangelo Village. This research is the first study that specifically highlights PBB payment compliance with a focus on villages that rank high in compliance in the Jepara Regency area. The independent variables in this study include tax socialization, income level, and awareness of taxpayers. The object of the research is the community of Gidangelo Village, Nalumsari Subdistrict, Jepara Regency, while the subjects are individuals who have been registered as PBB taxpayers and have a history of paying the tax. The number of samples analyzed in this study were 92 respondents. The method used is an associative quantitative approach with primary data collection through distributing questionnaires directly from house to house. The results of the analysis show that tax socialization does not have a significant effect on the level of compliance, while the variables of income level and taxpayer awareness have a significant effect on compliance with paying PBB. This research has limitations on the validity of the data, considering that there were questionnaires filled out by parties representing actual respondents.
Mythologies of Usury in Finance: Analyzing Denotation, Connotation, and Cultural Myth using Roland Barthes' Framework Bayu Tri Cahya; Nor Aishah Mohd Ali; Dwi Putri Restuti; Dian Nilam Sari; Muslim Marpaung; Rahmat Ilyas
AL-MUZARA'AH Vol. 14 No. 1 (2026): AL-MUZARA'AH (January 2026)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.14.1.121-133

Abstract

This study explores the reality of usury through a semiotic analysis based on Roland Barthes' postmodern study. The research employs a qualitative approach with a postmodernist perspective and includes in-depth interviews with academics and economic practitioners. The study was conducted both in Java and outside Java, Indonesia, involving seven participants, including practitioners and academics. The analysis reveals that usury, as postulated in Barthes' postmodern framework, can be interpreted through denotation, connotation, and myth. Denotatively, usury is seen as an additional charge on a debt at the time of repayment, exploiting debt transactions, adding monetary charges, and imposing burdensome loans on borrowers. Connotatively, usury is viewed as exploitation of borrowers, services that offer loans with high-interest rates, and unfair interest rates that favor financiers. Mythically, usury is interpreted as a revolving loan, the exchange of goods with varying qualities, pawning, and brokerage in projects. The reality of usury, as hidden behind these interpretations, suggests that usury is a form of injustice, an iceberg phenomenon, a dependency, and involves shirkah (partnership) in usury bondage.
GELIAT PEREMPUAN PENJUAL IKAN DALAM PENGUATAN EKONOMI KELUARGA (STUDI PADA TEMPAT PENJUALAN IKAN BANYUTOWO-PATI) CAHYA, BAYU TRI; Nadhifah, Farikatun; SUPARWI, SUPARWI
PALASTREN: Jurnal Studi Gender Vol 14, No 2 (2021): PALASTREN
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/palastren.v14i2.10007

Abstract

nelayan. Profesi penjual ikan adalah pekerjaan yang lazim dilakukan oleh perempuan pesisir, dan juga merupakan suatu usaha yang dilakukan untuk memenuhi kebutuhan hidup. Perempuan secara kodrat berperan sebagai ibu rumah tangga yang mengurus anak dan juga kebutuhan rumah tangga. Pada kenyataannya peran perempuan pesisir tidak boleh lagi di anggap biasa karena sebagian besar memiliki peran ganda sebagai suatu tindakan bagi pemenuhan kebutuhan rumah tangga dan hal inilah yang berusaha diungkap dalam penelitian ini. Penelitian ini menggunakan metode kualitatif dengan mengumpulkan data berdasarkan wawancara, observasi, dan dokumentasi. Pendekatan pada penelitian ini menggunakan pendekatan phenomenology. Tujuan penelitian ini untuk mengungkap perempuan muslim sebagai penjual ikan yang berada di Desa Banyutowo Kabupaten Pati dalam upaya meningkatkan pendapatan ekonomi rumah tangga nelayan. Berdasarkan hasil penelitian mengungkapakan bahwa perempuan muslim bekerja sebagai penjual ikan dilatarbelakangi oleh faktor kemiskinan, pemanfaatan waktu luang dan tersedianya lapangan pekerjaan. Kontribusi perempuan muslim dalam upaya meningkatkan pendapatan ekonomi yaitu adannya pemasukan ekonomi keluarga dan peran domestik perempuan di dalam rumah tangga. Upaya dalam meningkatkan pendapatan ekonomi rumah tangga yaitu sebagai penjual ikan dan buruh pengasapan ikan. 
Co-Authors A.A. Ketut Agung Cahyawan W Aditya Ayu Safitri Adni, Riyan Afandi, Johan Affandi, Johan  Agustina, Rizki Fauriza Ali, Nor Aishah Mohd Amaliani, Shofi Nur Andri Veno Andriani, Asih Andriasari, Widi Savitri Arifah, Tri Hanum Arsad, Muhammad Aryanti Muhtar Kusuma Aryanti Muhtar Kusuma Asih Andriani Asih Andriani Asyiqin, Nor' Atieq, Muhammad Qoes Azliani, Firda Nur Azzah Tualifah Betania Kartika Muflih Betania Kartika Muflih Budi Eko Soetjipto Cahyadi, Iwan Fahri cahyo, abdul latif dwi Chatarina Umbul Wahyuni Choridah, Nur Cihwanul Kirom Danang Kurniawan Danang Kurniawan Diah Saputri, Dilla Ajeng Dian Nilam Sari Dian Palupi Aqim Dita Apriliana Sari Djoko Suhardjanto Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Eri Vitriani Erlita, Ika Etha Widyarani Farida Rohmah Farida Rohmah Fatchan Achyani Fatchan, Fuad Fika Sufiana Fitri Habsari, Rika Fitri Handayani Habibah, Muzayyidatul Hadi Purnomo Hamdani, Lukman Hikmah Endraswati Hikmah Endraswati, Hikmah Ika Erlita Indah Dewi Maharany Irma Suryani Lubis Irsad Andriyanto Islamiah, Makrufah Hidayah Ita Akyuna Nightisabha Iwan Fahri Cahyadi Jadzil Baihaqi Jadzil Baihaqi Jadzil Baihaqi Jannah, Ulfiyatul Johan Afandi Kirom, Cihwanul kusuma, aryanti muhtar Lailis Sa’adah Lorena Dara Putri Karsono Luddin, Jalal Maharany, Indah Dewi Makarima, Naeli Miftah Nurul Khaqiqi Miranti, Liana Mohd Ali, Nor Aishah Muhammad Agus Irawan Muhammad Arsad Muhammad Lutfi Kuncoro Muhammad Qoes Atieq Muhammad Soni Salahuddin Muhammad Zaki Muhammad Zaki Mursal Mursal Muslim Marpaung Muslim Marpaung Muttaqin, Ibnu Nadhifah, Farikatun Nadhifah, Nur Nafiah, Siti Nila Ayu Kusuma W. Noor Sifah Nor Aishah Mohd Ali Nor Aishah Mohd Ali Nur Kholis Nurjati, Fawzia Zakisa Paramita Sari, Ratih Puji Wahyu Hidayanti Putri Rubiana Putri, Eskasari Rahmat Ilyas Rahmat Ilyas, Rahmat rakhmawati, ita Ramadhani, Siti Fajriati Ratih Paramita Sari Ratih Paramitasari, Ratih Restuti, Dwi Putri Rikha Zakiyah Riyan Adni Rizki Fauriza Agustina Rizqy, Inada Rohmah, Farida Rukmini Rukmini S, Surepno Saidatul Munawwaroh Salma Badriyah Salsabila, Sekar Rani Saputri, Dilla Ajeng Diah Sari, Dita Apriliana Sekar Rani Salsabila Siti Amaroh Siti Amaroh Siti Nafiah Sufiana, Fika Suhesti Ningsih Sukardi, Agung Slamet Suparwi Suparwi Suparwi Suparwi Suparwi Suparwi Surepno Surepno Surepno, Surepno Syahrina Nurmala Dewi Syahrina Nurmala Dewi, Syahrina Nurmala Syamsudin Syamsudin Syamsudin Syamsudin Syarif Hidayatullah Tri Irawati Tri Irawati, Tri Tualifah, Azzah Ulya, Vina Himatul Umi Hanifah Umi Hanifah Umi Hanifah Uswatun Khasanah Vitriani, Eri Wahyono Wahyono Waluyo Waluyo Waluyo Widi Savitri Andriasari Widi, Widi Savitri Andriasari Yunus Harjito, Yunus