Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Terpadu Journal of Education, Humaniora and Social Sciences (JEHSS) Enrichment : Journal of Management Al Mashaadir : Jurnal Ilmu Syariah Jurnal Abdimas ADPI Sosial Dan Humaniora
Husni Kamal
iain lhokseumawe
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
LELANG EKSEKUSI HAK TANGGUNGAN PADA PERBANKAN SYARIAH MENURUT HUKUM POSITIF DAN FIQH MUAMALAH Husni Kamal
Al Mashaadir : Jurnal Ilmu Syariah Vol 1, No 2 (2020)
Publisher : STIS Ummul Ayman, Meureudu, Pidie Jaya, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/jis.v1i2.20

Abstract

The purpose of this research is to find out the execution auction conducted by sharia banks at KPKNL in Banda Aceh and the execution auctions according to a review of positive and Fiqh law. These types of research using descriptive analysis are describing and analyzing the auction-related execution. In conclusion, according to the positive law of the execution auction conducted by sharia banks in KPKNL already in accordance with the prevailing requirements and regulations, while according to the Fiqh rulings in the implementation there is still the occurrence of fraud committed by the auction mafia during the execution process of KPKNL that will affect the creditor on the sale of objects of liability.
Swot Analysis on Business Development of BUMG Tumbar Jaya, Tumpok Barat, Matang Kuli District, North Aceh Regency Husni Kamal; Dabella Yunia
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12427

Abstract

BUMG is one of the forces that can encourage the creation of economic improvement for Villagers based on the variety of potentials owned and BUMG administrators must be able to manage and develop businesses by looking at existing opportunities and understanding the demand from the community. This research aims to analyze how business development in BUMG Tumbar Jaya. This type of research uses qualitative by direct interview with the headman of Tumpok Barat village and BUMG administrators. The SWOT method used to analyze the data. The conclusion of this research is that BUMG Tumbar Jaya has become a bridge for farmers who lack capital in their business by cooperating with local agricultural shops and should be able to set up their own agricultural stores so that profits become fully owned by Village and need government support to improve human resources in terms of business management and good financial report making.
Pengaruh Mekanisme Bonus dan Multinationality terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur di Bursa Efek Indonesia Isra Maulina; Almira Keumala Ulfah; Heny Rofizar; Husni Kamal; Muhammad Syafril Nasution
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 2 (2021): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1216.454 KB) | DOI: 10.34007/jehss.v4i2.808

Abstract

This article aims to examine and analyze the Effect of Bonus Mechanisms, and Multinationality on Transfer Pricing Decisions in Manufacturing Companies Listed on the IDX for the 2016-2018 period. The population used in this study were 154 manufacturing companies listed on the Indonesia Stock Exchange, and the sample was taken using a purposive sampling method, namely 25 companies. The data collection technique used in this research is secondary data. Based on the analysis that has been done, the results show that H1 is rejected. This means that the bonus mechanism has no effect on transfer pricing. Bonuses are not a motivator for the board of commissioners to do transfer pricing, because basically the board of commissioners before doing transfer pricing must first consider the risk compared to the bonus. H2 is rejected. That is, multinationality has no effect on transfer pricing. This means that not all multinational companies can reduce their taxes by doing transfer pricing, this is because, if the company has a subsidiary in a part of the country that has high taxes, the multinational company cannot reduce its taxes with this alternative.
The Effect of Beta, and Residual Income on Stock Return in The Manufacturing Industry in The Indonesia Stock Exchange Muhamad Syafril Nasution; Almira Keumala Ulfah; Trie Nadilla; Ramadhan Razali; Husni Kamal; Supriyanto Supriyanto
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (957.637 KB)

Abstract

This study intends to re-examine the factors that affect the level of stock returns. In this study, the factors studied are beta and residual income, and the level of stock return is indicated by the closing price. This study is a replication of Pradhono's research which examines the effect of Economic Value Added, Residual Income, Earnings, and Operating Cash Flows on the return received by shareholders. In this study, there are several differences from previous research.This study uses another variable, namely beta which is measured by point estimation using historical data and subjective estimates. The results of this study are partially beta variable has a significant influence on stock returns. Based on the partial test results, the residual income variable does not have a significant effect on stock returns. Simultaneous test results show that residual income and beta have a significant effect on stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Thus the results of this calculation can be taken as a decision that accepts the hypothesis, meaning that Beta and residual income simultaneously have a significant effect on stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX)
Pemberdayaan Dayah Melalui Pelatihan Penyusunan Laporan Keuangan Trie Nadilla; Almira Keumala Ulfah; Husni Kamal; Muhammad Syafril Nasution; Ramadhan Razali
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 4 No. 1 (2023): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v4i1.295

Abstract

The Daarul Ikhlaash Al-Aziziyyah Islamic Education Institute (Dayah) located in Banda Sakti District, Lhokseumawe City is an institution that is active in the religious field and is managed independently. A common problem faced by dayah today is the absence of a system of recording, preparation and reporting of finances, as well as operational management and governance which is also still not good. In connection with the problems in the dayah, the orientation of this service program is to provide education and training to dayah administrators to be able to compile their financial statements independently and responsibly. So that the ability to make decisions from dayah income/expenditure becomes wiser. The solution offered by the community service implementer is training in preparing financial statements with simple bookkeeping techniques. The application of science and technology referred to in this activity is to assist dayah administrators in managing dayah finances easily. With the purpose and purpose of providing training in the preparation of this report, it can help dayah management in managing finances professionally.
Co-Authors Almira Keumala Ulfah Heny Rofizar Isra Maulina Muhamad Syafril Nasution Muhammad Syafril Nasution Razali, Ramadhan Supriyanto Trie Nadilla Yunia, Dabella