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Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia Titin Agustin Nengsih; Nofrianto Nofrianto; Ahmad Syukron Prasaja; Sri Rahma; Nurfitri Martaliah; M. Taufik Ridho
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.23062

Abstract

Analysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual reports of manufacturing companies on IDX in 2016-2019 as many as 19 sharia and 10 non-sharia issuers. This research uses analysis of the independent samples test of earnings management, current tax burden, firm size, managerial ownership, and leverage both Islamic and Conventional stocks. The results show a significant difference in several variables in earnings management between two markets, i.e., Islamic and Conventional Stocks, which are current tax burden, managerial ownership, and leverage in manufacturing companies in the consumer goods industry in Indonesia in the period of 2016-2019
Inkubasi Usaha Kemitraan untuk Mendukung Wisata Alam Berkelanjutan di Desa Tlogo, Wonosobo Adi Nugroho; Aziz Setyawijaya NP; Shavira Nofi Safitri; Suryaning Prastuti; M. Taufik Ridho; Ayu Dini Kartika Putri
Jurnal Pengabdian dan Pengembangan Masyarakat Vol 4, No 1 (2021): MEI 2021
Publisher : Pengabdian dan Pengembangan Masyarakat Sekolah Vokasi UGM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jp2m.55301

Abstract

Sustainable tourism maintains the balance between environment, social and economy. Sustainable tourism development requires participation from broader group of people. The program aims to develop community economic business partnerships as a suporting system for an ecotourism site, as what has been implemented in Wisata Alam Seroja which is located in Tlogo, Wonosobo. The village is situated in the hills of Dieng and has views of the Telogo Menjer and the nature of Bukit Seroja. The destination has been opened since 2015 and has only benefited the Tourism Awareness Community Group (Kelompok Sadar Wisata or POKDARWIS). The development of sustainable nature tourism is expected to provide and to make an impact for wider community. Incubation method was employed to empower the Community Economic Business Group (Kelompok Usaha Ekonomi Masyarakat Desa or KUEMD). The KUEMD consists of POKDARWIS, farmer group, culinary group, art group and craft group. The program was held from January 2019 to February 2020 and as a result the partnership of the KUEMD of Tlogo is able to become a support system for Wisata Alam Seroja. The program has also successfully connected Wisata Alam Seroja with two tourism marketplaces; Traval.co and Selenago.com.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Keterlambatan Laporan Keuangan Perusahaan Yang Terdaftar Di Jakarta Islamic Index Tahun 2019 – 2021 Efriyadi Efriyadi; Elyanti Rosmanidar; M. Taufik Ridho
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 6 (2023): November : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i6.375

Abstract

Financial information will have benefits if it is delivered on time to the user, which is closely related to agency theory, where in agency theory it is explained that the owner supervises the agency (employees) so that it can perform more efficiently. The value of timeliness of financial reporting is important for the level of usefulness of the report. This research aims to examine profitability and company size on delays in company financial reports. This research sample consists of 12 companies with 36 financial report data registered with JII for 2019-2021. To test the hypothesis, secondary data was used using the purposive sampling method. The data analysis technique uses multiple linear regression analysis. The results of the analysis show that the profitability variable has a significance value of 0.036, which means that hypothesis X1 has a positive effect on delays in the company's financial reports because the significance value is less than 0.05. The company size variable has a significance value of 0.001, meaning that hypothesis X2 has a significant effect on variable Y because the significance value is less than 0.05
Pengaruh Pembiayaan KUR Terhadap Perkembangan Usaha Mikro Kecil Menengah (UMKM) Jelutung Pada Bank BSI KC Gatot Subroto Kota Jambi Zamharir Zamharir; A.Tarmizi M.H.I; M. Taufik Ridho
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 1 (2024): Januari : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i1.463

Abstract

This thesis is a study that examines the influence of People's Business Credit (KUR) on the development of Jelutung micro, small and medium enterprises (MSMEs) at Bank BSI Kc Gatot Subroto, Jambi City. The purpose of this thesis is to be able to find out the effect of people's business credit (KUR) on the development of MSME businesses and to be able to find out the amount of contributions made by KUR to the business development of customers of Bank Syariah Indonesia Kc Gatot Subroto Jambi City.In this study using quantitative methods with data collection techniques namely observation, questionnaires and documentation. Which is the questionnaire itself as an instrument in collecting data. Then a validity test and reliability test were carried out to ensure the accuracy of each question item in the questionnaire to be used in collecting data. After that, a classic assumption test was carried out to ensure the soundness of the data and a hypothesis test in the form of a (t) test, simple linear regression test and test for the coefficient of determination (R2).The results of this study are as follows: (1) People's Business Credit (KUR) has a significant and positive effect on customer business development as evidenced by the significance of KUR of 1.68107 > 0.05 and also the value of the simple regression results which obtains a value of 0.554 which indicates a positive number so that the influence that KUR has is good or positive on the development of the customer's business. (2) The contribution made by KUR to the development of the customer's business is 0.47.8 or 47.8% and the remaining is 0.552. Or 52.2% is influenced by variables or other factors not mentioned in this study.
Pengaruh Kualitas Pelayanan, Promosi Dan Lokasi Terhadap Minat Masyarakat Menabung Di Bank Syariah Indonesia (BSI) (Studi Pada Masyarakat Kecamatan Merlung) Fikri Wijaya; Addiarrahman Addiarrahman; M. Taufik Ridho
Al Itmamiy Jurnal Hukum Ekonomi Syariah (Muamalah) Vol. 5 No. 1 (2023): Al Itmamiy : Jurnal Hukum Ekonomi Syariah
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (816.28 KB) | DOI: 10.55606/ai.v5i1.284

Abstract

In this study, there are three factors that influence interest, namely service quality, promotions, location. because these three factors are very closely related to what is felt by the community. This research was conducted to find out whether the factors of service quality, promotion, and location affect people's interest in saving at Bank Syariah Indonesia KFO Mikro Merlung. The type of research used in this research is descriptive quantitative. The population in this study were customers at BSI KFO Micro Merlung, totaling 17,493 people. The number of samples obtained in the field were then processed using the slovin formula, the results obtained were 99 respondents. Based on the results of the data calculation, it is known that service quality has a positive and significant effect on people's interest in saving because the value of tcount ˃ ttable is 4.683 ˃ 1.661 and the resulting significant value is 0.000 ˂ 0.05, promotions have a positive and significant effect on people's interest in saving because the value of tcount ˃ ttable is 3.221 ˃ 1.661 and the resulting significant value is 0.000 ˂ 0.05 and location has a positive and significant effect on people's interest in saving because the value of tcount ˃ ttable is 2.313 ˃ 1.661 and the resulting significant value is 0.000 ˂ 0.05. The results of the F test, namely service quality, promotion, and location simultaneously have a positive and significant effect on people's interest in saving because the value of Fcount ˃ Ftable or 6.365 ˃ 1.661 and the resulting significant value is 0.000 ˂ 0.05. So it can be concluded that simultaneously or simultaneously it influences people's interest in saving. The results of the determination test (R2) on the independent variables, namely service quality, promotion, and location on the dependent variable, namely the public's interest in saving, is 66.2%, while the remaining 33.8% is influenced by other factors outside this variable.
Pengaruh Pendapatan Dan Gaya Hidup Terhadap Perilaku Konsumtif Petani Kelapa Sawit di Desa Karang Berahi Kecamatan Pamenang Kabupaten Merangin Asih Tri Utami Ningsih; Addiarrahman; M. Taufik Ridho
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.1981

Abstract

In the current era of globalization, most of Karang Berahi Village's income and lifestyle are not in accordance with consumptive behavior because income and lifestyle greatly influence the consumptive behavior of oil palm farmers in Karang Berahi Village so that on average people waste more in their lifestyle. luxurious. The aim of this research is to find out how income and lifestyle influence palm oil consumptive behavior in Karang Berahi Village, Pamenang District, Merangin Regency. The method used in this research is quantitative research. Data collection was carried out by means of observation, interviews, documentation and questionnaires. This research used a sample of 85 samples. The data analysis used in this research is, validity test, reliability test, classical assumption test, descriptive statistical test, and multiple linear regression test, namely the coefficient of determination test, T test and F test. Based on the data processing carried out in this research, results were obtained for the income variable (X1) partially, namely with a significance level smaller than 0.05, namely with a significance level of 0.000, so it can be said that the income variable has a significant influence on consumer behavior. Meanwhile, for the Lifestyle variable (X2), partially, with a significance level greater than 0.05, namely with a significance level of 7.937, it can be said that the income variable has no effect on consumer behavior. Furthermore, by using the F test to obtain a significance value of 0.001 which is smaller than 0.05, the regression model can be used to predict that income and lifestyle together influence consumer behavior. The calculation of the coefficient of determination results in showing that all independent variables, namely income (X1), lifestyle (X2), can explain the consumptive behavior variable (Y) by 20%, the remaining 80% is influenced by other variables not examined in this research.
PENGARUH PENGETAHUAN PRODUK DAN PROMOSI TERHADAP MINAT MENGGUNAKAN LAYANAN PEGADAIAN SYARIAH DI KOTA JAMBI Nurni Lamsari; Rafidah Rafidah; M. Taufik Ridho
Jurnal Kajian dan Penalaran Ilmu Manajemen Vol. 1 No. 4 (2023): Oktober : Jurnal Kajian dan Penalaran Ilmu Manajemen
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jkpim.v1i4.226

Abstract

The high level of living needs that must be met is a burden that every earning individual must go through and not all of their needs are met. With the existence of sharia pawnshops can help economic problems in each individual. Therefore, this research aims to determine the influence of product knowledge and promotions on interest in using sharia pawnshop services among people in the city of Jambi. This study uses a quantitative research method with a descriptive approach. Sampling of 100 people using the Slovin formula approach. Data collection by observation and questionnaires. Data were analyzed using instrument test analysis, classical assumption test, hypothesis test, simultaneous test and coefficient of determination test. Based on the results of this study, there is a positive and significant influence between product knowledge and promotion on interest in using sharia pawnshop services. Using the t test the significance value of product knowledge is 0.001 <0.05 and the tcount > ttable 3.513 > 0.1984723, the promotion significance value is 0.000 <0.05 and the tcount > ttable 5.010 > 0.1984723. Simultaneously or together, a positive and significant effect can be seen from the f test, namely fcount > ftable or 53.690 > 3.090187 and a significant value of 0.000 <0.05. Based on the R Squre test results, the R2 value is 0.525 or 52.5%, the remaining 48.5% is influenced by variables outside this study. With this, sharia pawnshops are expected to further increase promotions so that the public can find out what products are offered by sharia pawnshops.
Pengaruh Biaya Produksi Dan Pendapatan Terhadap Perilaku Konsumsi Petani Kelapa Di Desa Sungai Tawar Kabupaten Tanjung Jabung Timur Sintia; Maulana Yusuf; M. Taufik Ridho
Journal of Student Research Vol. 1 No. 5 (2023): September: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i5.1787

Abstract

Pertanian merupakan kegiatan manusia dengan tujuan menggunakan sumber daya hayati untuk menghasilkan makanan, bahan baku industri atau sumber energi dan untuk mengelola lingkungan. Penelitian ini mengetahui apakah biaya produksi dan pendapatan berpengaruh secara signifikan terhadap perilaku konsumsi petani kelapa di Desa Sungai Tawar Kabupaten Tanjung Jabung Timur. Penelitian ini menggunakan metode dan jenis penelitian kuantitatif karena penelitian kuantitatif adalah penelitian ilmiah yang sistematis terhadap bagian-bagian dan fenomena serta hubungan-hubungannya. Penelitian ini akan dilakukan di Desa Sungai Tawar Kecamatan Mendahara Kabupaten Tanjung Jabung Timur. Metode pengumpulan data yakni data primer yang datanya diperoleh langsung dari responden melalui wawancara dan penyebarab kuisioner. Hasil penelitian yang menunjukkan biaya produksi dan pendapatan baik secara parsial maupun simultan berpengaruh terhadap perilaku konsumsi petani kelapa di Desa Sungai Tawar Kabupaten Tanjung Jabung Timur.