Article Per Year (5 Year)
p-Index From 2021 - 2026
1.376
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Manajemen (JIM) I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ilmiah Ekonomi Islam Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Menulis: Jurnal Penelitian Nusantara
Muhammad Ali Fikri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
AKUNTANSI PERNIKAHAN DI PULAU LOMBOK Muhammad Ali Fikri; Nina Karina Karim; W Widyastuti
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.9

Abstract

The objective of this study is to analyze marriage from the accounting perspective. This study examined whether a husband (wife) was recognized as revenues, expenses, assets, or liabilities. Using a sample of 20 people as respondents on Lombok island community who have experienced divorces, the study conclude that marriage is regarded as expense and liabilities, instead of income or assets. Keywords: marriage, assets, revenues, expenses, liabilities
RELEVANSI NILAI AKUNTANSI AKRUAL VERSUS KAS Muhammad Ali Fikri; Zuhrotul Isnaini; Rahmi Sri Ramadhani
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.98

Abstract

Value relevance specifically explains the relationship between the dependent variable, which is based on the price of a security, and the independent variable of accounting information. There are two common measurement methods used by investors to determine the value of accounting information, namely the profit and loss approach and the balance sheet approach which are both accrual-based. This study uses a qualitative approach, which employed respondents of lecturers of Capital Market subjects, Accountants/consultants, and members of the IAI of NTB Region. The results of the study generally states that the accrual approach has a small impact on changes in stock prices and different from the cash flow.
RELEVANSI NILAI AKUNTANSI, NILAI BUKU DAN LABA DARI SEBAGAI DASAR PENGAMBILAN KEPUTUSAN BERINVESTASI Muhammad Ali Fikri; Eni Indriani; Yusli Mariadi
Jurnal Riset Akuntansi Vol 20 No 2 (2021): Jurnal Riset Akuntansi Aksioma, Desember 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v20i2.126

Abstract

Penelitian ini merupakan pengembangan studi sebelumnya yang dilakukan oleh Bruhstahler dan Dichev (1997), Collins et al. (1997), Rangan(1998), Teoh et al.(1998), Francis dan Shipper (1999), Barth et al. (1999), Lev dan Zarrowin (1999), Dontoh et al., (2004), dan Marquardt dan Weidman (2004) yang menjelaskan hubungan oportunisasi manajemen laba, informasi akuntansi, dan relevansi nilai. Dalam studi ini peneliti menjelaskan hubungan relevansi nilai perusahaan menggunakan pendekatan laba dan nilai buku. Penelitian ini dilakukan di sekitar ruang lingkup dosen, praktisi, dan pelaku pasar modal yang telah melakukan transaksi di pasar modal. Hasil penelitian secara umum menyatakan bahwa pendekatan laba dan Neraca memiliki dampak kecil terhadap perubahan harga saham. Investor lebih mengharapkan return berupa kas atau melalui analisis teknikal
IDENTIFIKASI PROBLEMATIKA BUMDES DI DESA-DESA DI KECAMATAN LINGSAR LOMBOK BARAT Biana Adha Inapty; Muhammad Ali Fikri; Iman Waskito
Jurnal Riset Akuntansi Vol 20 No 2 (2021): Jurnal Riset Akuntansi Aksioma, Desember 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v20i2.127

Abstract

Sebagaimana kita ketahui pemerintah telah menggelontorkan dana desa (DD) dan alokasi dana desa (ADD) dalam rangka membangun desa yang mandiri. Berangkat dari hal tersebut penelitian ini berupaya mengidentifikasi masalah yang terjadi dilapangan. Temuan yang ditargetkan dalam penelitian ini terungkapnya problematika berdasarkanfenomena yang terjadi.Metodologi penelitian ini menggunakan kualitatifdengan responden fasilitator kabupaten, kepala desa, pengelola bumdes, pendamping lokal desa.Hasil penelitian menunjukkan problematika yang masih dihadapi oleh Bumdes adalah mengenai kecilnya persentase penyertaan modal oleh desa ke Bumdes berkisar 1-2% setahun, sumber daya manusia, pembukuan, kerjasama belum banyak dilakukan dengan pihak luar, produk dari mayarakat belum ditampung oleh Bumdes, potensi desa banyak yang belum digali dan dikembangkan. Kata Kunci: Desa, dana desa, dan bumdes.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN MANAJEMEN KUALITAS TOTAL TERHADAP KINERJA KARYAWAN: PERAN PEMEDIASI KOMITMEN ORGANISASI Purwoko Purwoko; Muhammad Ali Fikri
Jurnal Ilmu Manajemen Vol. 11 No. 1 (2023)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.253 KB) | DOI: 10.26740/jim.v11n1.p138-154

Abstract

The current era of business competition encourages every organization to survive by implementing various strategies. Among the various strategies, implementing total quality management and leadership can encourage organizational commitment so that employee performance increases. This study aims to determine the mediating role of organizational commitment on the effect of transformational leadership and total quality management on the performance of Micro, Small and Medium Enterprises (MSMEs) employees in the Batik sector in the Special Region of Yogyakarta. The study used purposive sampling and used questionnaires given directly to respondents. The data testing process in this study uses Smart PLS 3.0 software. The results showed that transformational leadership has a positive effect on employee performance, transformational leadership has a positive effect on organizational commitment, organizational commitment has a positive effect on employee performance, organizational commitment mediates the positive effect of transformational leadership on employee performance, total quality management has a positive effect on employee performance, organizational commitment has a positive effect on employee performance. Organizational commitment mediates the positive effect of total quality management on employee performance.
Faktor Dominan Yang Mempengaruhi Pertumbuhan Aset Pada Lembaga Keuangan Mikro Syariah Di Jawa Barat Muhammad Ali Fikri; Trisiladi Supriyanto; Qurroh Ayuniyyah
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.9934

Abstract

This study aims to determine the dominant factors affecting the growth of assets of Islamic Microfinance Institutions in West Java. Besides this research is aimed at finding out how much influence the Third-Party Funds (DPK), Financing Received (PYD), Capital, Non-Performing Finance (NPF) and Profit (SHU) on the Growth of Assets of Islamic Microfinance Institutions in West Java. This research was conducted at Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) in West Java with data collection techniques based on published data that have been validated in RAT and analyzed using descriptive analysis methods with a quantitative approach. The variables examined in this study are the variables of DPK, PYD, capital, NPF and Sisa Hasil Usaha (SHU) as independent variables and Asset as the dependent variable. As for testing the hypothesis, multiple correlation regression analysis was used with significance level of 0.05 with the help of the SPSS Version 26 and Microsoft Excel 2019 programs. The results of data processing and analysis in this study can be concluded that the dominant factor affecting the growth of LKMS assets that 1) TPF has a significant effect on assets 2) PYD has a significant effect on assets. 3) Capital has a significant effect on assets 4) NPF does not have a significant effect on assets 5) SHU does not have a significant effect on assets. However, DPK, PYD, Capital, NPF and SHU altogether have an effect on Assets.
ISLAMIC RELIGIOSITY AND ISLAMIC BRANDING ON MSMEs PERFORMANCE: FINANCIAL KNOWLEDGE AS MEDIATION Ferdy; Muhammad Ali Fikri
I-Economics Vol 10 No 2 (2024): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v10i2.23405

Abstract

This study aims to determine the effect of Islamic religiosity and Islamic Branding on Micro, Small and Medium Enterprises (MSMEs) performance mediated by Financial Knowledge. The purpose of this research is to enrich the literature and also to provide a strong foothold in developing entrepreneurial strategies with sharia principles and try to examine the factors to take advantage of this potential. This research is particularly interesting because currently, research on the role of Religion on entrepreneurship in Indonesia is limited and scarce, mostly conducted on Western and non-Muslim businesses. Currently, the Islamic economy and halal industry are growing rapidly in both local and global markets. However, the fact is that the potential of the Islamic economy has not been maximally utilized by entrepreneurship in Indonesia. Therefore, this research focuses on sharia management and Entrepreneurship with the aim of not only influencing consumer preferences, but also providing a strong foothold in developing products, services, and management strategies that are in accordance with sharia principles to capitalize on the potential of the sharia economy. This study used purposive sampling method to collect data, using a questionnaire with the criteria of Muslim entrepreneurship owners or managers in MSMEs. This study uses quantitative data processing methods using structural equation modeling partial least squares analysis with Smart PLS 4.0 statistical tools. Islamic religiosity directly affects the performance of organization and affects financial capability and Islamic branding affects financial knowledge but does not directly affect the performance of organization. In addition, organization performance is influenced by individual financial knowledge. Another finding is that financial knowledge mediates Islamic religiosity but has no effect for Islamic branding on organizational performance.
Strategi Pemasaran Produk Tabungan Mudharabah terhadap Peningkatan Jumlah Nasabah Di KSPPS BMT NU Jawa Timur Cabang Tegalsiwalan Abdul Aziz; Muhammad Ali Fikri
Menulis: Jurnal Penelitian Nusantara Vol. 1 No. 3 (2025): Menulis - Maret
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v1i3.67

Abstract

Artikel ini mengkaji strategi pemasaran produk Tabungan Mudharabah (Tabah) dalam rangka meningkatkan jumlah nasabah di Bank Syariah BMT NU Jawa Timur, khususnya di daerah Tegalsiwalan, Probolinggo. Penelitian menggunakan pendekatan deskriptif kualitatif dengan mengumpulkan data primer dan sekunder untuk menganalisis faktor-faktor yang mempengaruhi daya tarik produk tabungan berbasis prinsip syariah tersebut. Hasil studi menunjukkan bahwa fleksibilitas dalam setoran dan penarikan, keuntungan bagi hasil sebesar 40%, serta penggunaan akad mudharabah mutlaqah merupakan keunggulan kompetitif yang signifikan. Temuan ini mengindikasikan bahwa inovasi produk dan penerapan strategi pemasaran yang terintegrasi berkontribusi positif terhadap peningkatan jumlah anggota, serta memberikan rekomendasi strategis bagi pengelolaan dan pengembangan produk tabungan guna memperkuat posisi BMT NU di pasar jasa keuangan syariah.
ANALISIS PERILAKU BIAYA MAHASISWA Muhammad Ali Fikri; Siti Atikah; Rahmi Sri Ramadhani; Bq Anggun Hilendri L.; Tuti Handayani
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.22

Abstract

Penelitian ini bertujuan untuk menganalisis alokasi biaya yang dibelanjakan oleh mahasiswa semenjak mereka dilahirkan sampai dengan saat ini dipandang melalui perspektif akuntansi. Penelitian ini menjadi penting untuk dilakukan untuk memahami perilaku biaya yang dilakukan oleh seseorang. Sebagaimana diketahui biaya hidup terdiri dari biaya hidup primer dan sekunder, yang mana biaya primer merupakan pengeluaran pokok yang dihabiskan untuk dapat hidup secara normal, sedangkan biaya sekunder merupakan pengeluaran yang digunakan selain dari hidup secara normal menurut rata-rata perilaku manusia.Hasil analsis dari pengelompokan biaya tersebut dapat dilihat bahwa rata rata biaya yang paling besar dikeluarkan yaitu biaya lain-lain, dilanjutkan dengan biaya sekolah dan terakhir biaya entertain. Berdasarkan pengelompokan biaya, yaitu kelompok biaya rendah, kelompok menengah, dan kelompok biaya tinggi dapat dilihat perilaku biaya yang dikeluarkan oleh kelompok rendah dan menengah mengikuti perilaku biaya secara umum, yaitu urutan pengeluaran biaya terbesar dimulai dari biaya lain-lain, biaya sekolah, dan biaya entertain, kecuali untuk kelompok mengenagh ke atas memiliki perilaku biaya berbeda, yaitu mereka cenderung menghabiskan biaya entertain lebih tinggi dibandingkan biaya sekolah.
PENGARUH MARKET SENSING CAPABILITY TERHADAP SUSTAINABLE SUPPLY CHAIN INNOVATION : PERAN INNOVATION CAPABILITY Laudza Shofi Rafida Setyawan; Muhammad Ali Fikri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5888

Abstract

Kemampuan organisasi untuk bersaing pada pasar yang dinamis berdasarkan pada kemampuan inovasi dan keberlanjutan inovasi rantai pasok bisnis. Kapabilitas organisasi seperti market sensing capability dan innovation capability menjadi faktor kunci dalam menghasilkan sustainable supply chain innovation. Penelitian ini bertujuan untuk menganalisis pengaruh market sensing capability terhadap sustainable supply chain innovation dengan innovation capability sebagai pemediasi. Penelitian ini menggunakan sampel sebanyak 100 pemilik usaha mikro kecil menengah (UMKM) sektor industri batik di Yogyakarta. Teknik analisis data menggunakan Smart PLS 4.0. Hasil penelitian menunjukkan bahwa market sensing capability memiliki pengaruh positif terhadap sustainable supply chain innovation, market sensing capability memiliki pengaruh positif terhadap innovation capability, innovation capability tidak memiliki pengaruh positif terhadap sustainable supply chain innovation, dan innovation capability tidak memediasi pengaruh positif market sensing capability terhadap sustainable supply chain innovation.
Co-Authors Abdul Aziz Biana Adha Inapty Bq Anggun Hilendri L. Eni Indriani Ferdy Iman Waskito Laudza Shofi Rafida Setyawan Nina Karina Karim Purwoko, Purwoko Qurroh Ayuniyyah Rahmi Sri Ramadhani Siti Atikah Trisiladi Supriyanto Tuti Handayani W Widyastuti Yusli Mariadi Zuhrotul Isnaini