Mafudi Mafudi
Universitas Jenderal Soedirman

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Emerging Opportunities for Halal Tourism in Rural Areas: Insights from Indonesia Mafudi Mafudi; Sugiarto Sugiarto; Agung Praptapa
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 20 No 1 (2021): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v10i1.726

Abstract

Muslim-oriented tourism has raised international interest, leading to the need to deepen and expand current research into the long-defeated relationship between Islam and geographic tourism. Indonesia was among Muslim-dominated countries encouraging tourism and improving its capacity to host mainly Western visitors. This study explores the feasibility of developing ecological tourism in rural areas – one of Indonesia's leading destinations – about the possibility of building a tourism industry closer to the needs of Muslim customers and more compatible with Islamic beliefs. The study employed qualitative approach. Data analysis performed using an interactive approach which consist of three stages: data reduction, data presentation, and verification/conclusion drawing. This study shows four potentialities for religious education visits: pilgrimage simulation route, Muslim swimming pools, prayer building, and archery venue. Meanwhile the inhibiting factors include accessibility, distance, alliances, and formal structures. SWOT analysis resulted into four strategies that might be useful guideline for the local government in promoting the halal eco-tourism in the rural areas.
PENGARUH PERTUMBUHAN LABA, DIVIDEND PAYOUT RATIO, DEBT TO EQUITY RATIO DAN RETURN ON EQUITY TERHADAP PRICE EARNING RATIO Raharjo Raharjo; Mafudi Mafudi; Sunarmo Sunarmo
Pro Bisnis Vol 6, No 2: Agustus (2013)
Publisher : Universitas Amikom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.581 KB) | DOI: 10.35671/probisnis.v6i2.331

Abstract

Penelitian ini bertujuan penelitian ini adalah untuk mengetahui pengaruh pertumbuhan laba, dividend payout ratio, debt to equity ratio dan return on equityterhadap price earning ratio. Pengujian hipotesis dilakukan dengan metode analisis regresi linier berganda. Berdasarkan hasil analisis data dapat disimpulkan:1. Pertumbuhan laba, dividend payout ratio, debt to equity ratio dan return on equity secara bersama-sama berpengaruh terhadap price earning ratio.2. Dividend payout ratio dan return on equity secara parsial berpengaruh signifikan terhadap price earning ratio, sedangkan variabel pertumbuhan labadan debt to equity ratio secara parsial tidak berpengaruh signifikan terhadap price earning ratio.
Pengaruh Informasi Asimetris terhadap Penciptaan Senjangan Anggaran dengan Faktor-faktor Person-Situation Interactionist sebagai Variabel Pemoderasi (Studi pada Organisasi Perangkat Daerah Kabupaten Banyumas) Marliandi Tri Baryatdika; Mafudi Mafudi; Triani Arofah
Ekonomi dan Bisnis Vol 6, No 1 (2019): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.79 KB) | DOI: 10.35590/jeb.v6i1.813

Abstract

This research is an explanatory and correlational study using survey method on heads of division in Regional Organizations of Banyumas Regency. This research aims to find out the effect of asymmetric information on the creation of budgetary slack and the effect of ethical factors expressed by person-situation interactionist factors on that relationship. The research population are all Regional Organizations of Banyumas Regency. The sampling method used is judgment sampling and it obtains 25 regional organizations. There are 4 heads of divisions from each regional organization who become the respondents.Based on the research result and data analysis using moderated regression analysis, it concludes: Asymmetric information can increase the creation of budgetary slack; (2) Ethical ideology does not moderate the effect of asymmetric information on the creation of budgetary slack; (3) Machiavellian character does not moderate the effect of asymmetric information on the creation of budgetary slack; (4) Locus of control does not moderate the effect of asymmetric information on the creation of budgetary slack; (5) Moral intensity does not moderate the effect of asymmetric information on the creation of budgetary slack; and (6) Organizational ethical climate does not moderate the effect of asymmetric information on the creation of budgetary slack.
Pengaruh Penyerapan Anggaran, Budaya Organisasi, Kepuasan Kerja Dan Pengawasan Inspektorat Terhadap Kinerja Keuangan Organisasi Publik (Studi pada Pemerintah Daerah Kabupaten Banjarnegara) Dimas Estu Priagung; Edward K. Sinoeraya; Mafudi Mafudi
Al-Tijary Al-Tijary, Vol. 2, No. 1, Desember 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (750.842 KB) | DOI: 10.21093/at.v2i1.536

Abstract

This study aims to determine the absorption of the budget, organizational culture, job satisfaction and supervision inspectorate on the financial performance of public organizations. The research object is selected in this study were employees of the SKPD in Banjarnegara district. The research is a qualitative research with empirical studies. Criteria respondents used in this study are employees who work on the part relating to the study variables. The sample used by 54 respondents. Data collection methods used with a questionnaire consisting of five instruments by using Likert scale. Of the 54 questionnaires that have been distributed, the number of questionnaires returned by 54 questionnaires and can be analyzed. Data analysis technique used is test the quality of data consisting of validity and reliability test, test the classical assumption of normality test, multicollinearity and test heterosketastistas, and hypothesis testing consisting dariuji multiple regression coefficient ddeterminasi, t test and F.These results indicate that ( 1 ) absorption positive significant effect on the financial performance of public organizations ( 2 ) organizational culture positive significant effect on the financial performance of public organizations ( 3 ) job satisfaction did not significantly affect the financial performance of public organizations ( 4 ) supervision inspectorate effect a significant positive financial performance of public organizations.