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All Journal Jurnal Reviu Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Research in English and Education Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Chairina Chairina
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD TRIANGLE Nurul Hafizah; Novita Weningtyas Respati; Chairina Chairina
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (936.031 KB) | DOI: 10.22219/jrak.v6i1.5077

Abstract

This research aims to examine, analyze, and obtain evidence the influences factors in fraudtriangle to financial statement fraud on Manufacturing Companies that Listed on IndonesiaStock Exchange. This research’s population are Manufacturing Companies that Listed on Indonesia Stock Exchange Period 2011-2015. In this research using purposive sampling method todetermine the samples. Total sample of this research are 57 companies. This research useslogistic regression analysis to examine the effects of various independent variables on financialstatement fraud. The independent variables in this research are factors in fraud triangle. Theresult of this research indicated that financial stability influences the financial statementfraud. However, other variabel like external pressure, personal financial need, financial targets,nature of the industry, effective monitoring, and rationalization were not influence on financialstatement fraud.Keywords: Financial statement fraud, fraud triangle, pressure, opportunity, rationalization
Analysis of Muslim Customer Loyalty Shopping for Fashion in the Traditional Inpres I Market in Kisaran Isnaini Harahap; Yenni Samri Juliati Nasution; Chairina Chairina
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1533

Abstract

Customer loyalty is the customer's commitment to a brand, store, or supplier and is reflected in consistent repeat purchases. This customer loyalty can be influenced by product, price, service, and purchasing decisions. The purpose of this study was to determine the direct and indirect influence between product variables, prices, services, and purchasing decisions on the loyalty of Muslim customers shopping for fashion in the traditional Inpres I Market in Kisaran. Method This study uses a quantitative approach with path analysis and a sample of 100 respondents. The results of this study indicate that product, price, and service variables influence purchasing decisions by 66.6% and the remaining 33.4% are influenced by other variables. Whereas product, price, service, and purchasing decision variables affect Muslim customer loyalty in fashion shopping at Traditional Inpres I Market in Kisaran with AA contribution of 70.9% and the remaining 29.1% is influenced by other variables. From the results of the significance test of the indirect effect it was found that there was a significant indirect effect of product, price, and service variables on the loyalty of Muslim customers shopping for fashion through purchasing decisions as an intervening variable in the traditional Inpes I Market in the Range with a 95% confidence level or error rate 5%.
Teacher’s Experience in Teaching Speaking Using Role Play Technique Nur Raihan; Siti Sarah Fitriani; Chairina Chairina
Research in English and Education Journal Vol 3, No 3 (2018): August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (869.404 KB)

Abstract

This study aimed at analyzing the way the teacher teaches speaking using role play technique and investigating the drawback of role play steps implemented by the teacher while teaching speaking. Descriptive qualitative study was undertaken by observing and interviewing an English teacher at Fatih Bilingual School. The result of the observation was analyzed by using role play procedure proposed by Huang (2008). The result of the study revealed that there were two steps of role play that were modified by the teacher and one step that was skipped by the teacher while she implemented role play technique in teaching speaking. In conclusion, there were two steps that not related to the theory.
STUDI LITERATUR PENGGUNAAN PRODUK BANK SYARIAH DI ERA GEN Z Pria Mitra Purba; Azrah Cipta Amandha; Chairina Chairina
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1274

Abstract

This research is a literature study that discusses the use of Islamic bank products in the Gen Z era. In research, of course, results will be found on how the Z generation is involved, especially in using Islamic bank products. This literature study aims to discuss more deeply regarding the use of Islamic bank products, what are the advantages and related to the use of Islamic bank products and how the current generation responds to using Islamic bank products. In this study the data obtained through primary data obtained from distributing questionnaires to students with a sample of 12 respondents. This research method also uses a quantitative approach by exploring and studying various existing sources and looking at the current situation and conditions. The results of this study indicate that the use of Islamic bank products has a significant influence on the z generation. This can be seen from the amount of interest and data that has been studied both on previous sources and data reviewed through interviews with respondents.
Analisis Profitabilitas Pada Bank Syariah Indonesia Pada Tahun (2021-2022) Irma Listiani; Muhammad Reza Ardhana; Chairina Chairina
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the profitability of Islamic banks in Indonesia. Banking as a player in a field that requires financial trust from its customers. Return On Assets (ROA) Measuring a company's ability to generate profits, which can be considered by investors in investing. All Islamic banks in Indonesia will take part in this survey from 2022 to 2021. The results show that the Tertiary Finance (DPK) and Operational Performance (BOPO) variables have a positive and insignificant effect. Unorganized Finance (NPF) and Financial Deposit Ratio (FDR) variables have a negative and significant effect.
Pengaruh Kebijakan Manajemen terhadap Kinerja Bank Syariah Indah Meilina; Angga Wiranata; Chairina Chairina
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to help Islamic bank management see their overall performance so far. The level of overall performance referred to is not only financial performance as measured by the best profitability analyzing the rate of return on profits, but also measured through the Islamic maqashid index (MSI), which is a measurement of overall performance in accordance with the initial performance. motive for the establishment of Islamic banks. thus the management of financial institutions will have rules relating to modern operations so that Islamic banks are in a condition that can comply with Islamic rules. The approach used is through quantitative research by looking for data according to statistics. The consequences of this study show the effect of control coverage on the performance of Islamic banks as a whole.
Analisis Perkembangan Sistem Perbankan Syariah di Indonesia Riyan Hidayah Purnama; Fazira Syafitri Hutasuhut; Chairina Chairina
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sebuah lembaga keuangan yang dikenal sebagai Bank Syari'ah mengatur tanggung jawabnya sesuai dengan hukum syariah. Dari awal hingga aktivitasnya, bank syariah harus selalu berpegang pada standar syariah ini, mengingat dari segi permodalan bank syariah. Dalam hal permodalan, bank syariah harus menghindari mendapatkannya dari sumber yang bertentangan dengan hukum syariah karena hal itu akan menghasilkan campuran antara halal dan haram. Salah satu bidang yang menjanjikan untuk masa depan Indonesia adalah perbankan syariah, dan sektor perbankan juga diperkirakan berkembang pesat saat ini. Kesulitan dari peningkatan yang sangat cepat ini juga penuh dengan pertaruhan yang harus dihadapi, dan kemajuan perkembangan perbankan syariah saat ini bukan tanpa kendala. Perbankan Islam harus berbeda dari perbankan konvensional karena didasarkan pada filosofi alternatif. Perbedaan dalam kerangka tersebut bukan hanya penggunaan istilah, tetapi juga perlakuan sertifikasi rasa aman bagi klien. Akibatnya, pencantuman label syariah dengan sendirinya memiliki dampak yang sangat serius, sehingga membutuhkan pengawasan yang lebih ketat untuk menjaga kepercayaan nasabah. Ekonomi modern akhir-akhir ini telah melihat perkembangan perbankan syariah, yang juga dikenal sebagai perbankan syariah. Ekonomi Islam yang diyakini mampu menggantikan dan menyempurnakan sistem ekonomi berbasis bunga konvensional, muncul sebagai hasil dari upaya gigih para pakar Islam untuk mendukungnya. Sebuah bank yang menganut hukum syariah dan mengutip Al-Quran dan Al-Sunnah sebagai landasan hukum dan operasionalnya adalah definisi yang paling umum dari perbankan Islam. Akibatnya, sistem perbankan Islam beroperasi pada sistem bebas bunga.
Langgam Batik dan Souvenir Tembung Kecamatan Percut Sei Tuan Kabupaten Deli Serdang Sumatera Utara Mayora Mayora; Purnama Sari Simamora; Chairina Chairina
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 1 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i1.4719

Abstract

This research aims to analyze the role of batik styles and tembung souvenirs from Percut Sei Tuan District, Deli Serdang Regency, North Sumatra, in developing local communities, especially in economic and cultural aspects. Batik with a typical regional style and tembung souvenirs are superior products that have the potential to increase people’s income and introduce local cultural riches. The method used in this research is a qualitative approach using observation techniques, interviews and content analysis of these craft products. The research results show that these two products have a positive impact on the community’s economy, especially through increasing the skills of local craftsmen and increasing tourist interest. Apart from that, batik products and tembung souvenirs help strengthen regional cultural identity and promote local uniqueness at a wider level. This research concludes that the development of batik style and tembung souvenirs has a strategic role in economic empowerment and cultural preservation in Percut Sei Tuan District.
Analisis Tingkat Pengetahuan Mahasiswa Tentang Bank Syariah dan Konvensional : (Studi Kasus Mahasiswa Sains & teknologi UIN Sumatera Utara) Putri Ratricia; Muhammad Faiz; Chairina Chairina
J-CEKI : Jurnal Cendekia Ilmiah Vol. 2 No. 1: Desember 2022
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v2i1.1192

Abstract

Bank syariah adalah lembaga keuangan yang kegiatannya meliputi pengumpulan dana dengan tujuan pendistribusian dana dalam rangka memberikan atau membebankan imbalan berdasarkan prinsip syariah, seperti jual beli dan bagi hasil. Bank yang memberikan dan membebankan imbalan berupa bunga atau sejumlah imbalan dalam persentase tertentu dari dana bank untuk jangka waktu tertentu dikenal sebagai bank konvensional. Bank-bank ini bertanggung jawab atas pengumpulan dana dan distribusi dana tersebut. Tujuan penelitian ini adalah Untuk mengetahui tingkat pengetahuan mahasiswa tentang Bank Syariah dan Konvensional. Penelitian ini menggunakan metode kuantitatif, yaitu penelitian yang memperoleh informasi data analisis dengan cara membagikan kuesioner kepada mahasiswa Fakultas Sains dan Teknologi Uin Sumatera Utara.
Analisis Komparatif Tingkat Pengetahuan Masyarakat terhadap Produk Perbankan Syariah dan Konvensional di Sidamanik Atika Sari Br Pa; Khofifah Fauzani; Chairina Chairina
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 1: Desember 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v2i1.1193

Abstract

Baik bank konvensional maupun bank syariah sangat bergantung pada kepercayaan terbuka sebagai klien yang selalu dapat menagih atau menarik aset dari bank. karena mayoritas modal berasal dari dana masyarakat. Akibatnya, meningkatkan kepercayaan masyarakat terhadap bank sangat penting untuk pertumbuhannya. Adapun tujuan penelitian ini adalah 1) untuk mengetahui tingkat pengetahuanMasyarakat versus produk perbankan syariah, 2) untuk menentukan levelpengetahuan umum tentang standar produk perbankan (secara umum) dan3) Cari tahu perbedaan pengetahuan masyarakat tentang produkperbankan syariah dengan konvensional. Jenis penelitian yang di gunakan dalam penelitian ini adalah berbentuk kuesioner yang di berikan kepada masyarakat Di Sidamanik untuk mengetahui tingkat pengetahuan masyarakat terhadap perbankan syariah dengan konvensional. Metode yang kami gunakan dalam penelitian ini adalah metode kuantitatif.
Co-Authors AA Sudharmawan, AA Angga Wiranata Atika Sari Br Pa Azrah Cipta Amandha Cindy Sintya Dita Sucinta Sembiring Faiz, Muhammad Fazira Syafitri Hutasuhut Frans Adetya Harahap Indah Meilina Irma Listiani Isnaini Harahap Khofifah Fauzani Mayora Mayora Mirna Annifah Hasibuan Muhammad Reza Ardhana Naila Umniati Nazla Fitria Novita Weningtyas Respati Nur Raihan Pria Mitra Purba Purnama Sari Simamora Putri Ratricia Riyan Hidayah Purnama Siti Sarah Fitriani, Siti Sarah Syamsul Arifin Yenni Samri Juliati Nasution Yofita Sandra