Articles
SOCIAL AND COMMERCIAL ISLAMIC FINANCE CONCEPTS
Daulay, Raihanah;
Handayani, Susi
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies
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Islamic finance is a form of financial system that as a whole uses concepts and principles derived from the values contained in Islamic law, namely the Quran and Hadith. Islamic finance consists of commercial Islamic finance and Islamic social finance. Commercial Islamic finance is financial management that aims to get profit or profit by applying sharia values for human benefit. Islamic Social Finance is a form of implementation of social finance based on Islamic values that aims to provide benefits for the benefit of mankind as a whole. The Islamic financial system needs to be applied in every line of life that is able to prosper the community in general and expect blessings from Allah. Mudharobah is part of the commercial Islamic financial system. Zakat is the implementation of the running of Islamic social finance needed in providing benefits to the community as a form of running social values to improve the welfare of the people.
THE MEDIATING EFFECT OF JOB SATISFACTION ON THE RELATIONSHIP BETWEEN WORKPLACE SPIRITUALITY AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR
Bismala, Lila;
Handayani, Susi;
Siregar, Gustina
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies
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Resources related to human capital are crucial to the organization. Naturally, as profit-driven businesses, small and medium-sized businesses must see human resources as critical to their entire success and as a key factor in boosting their competitiveness. Research on HR in SMEs is very important, because it can affect how SMEs will manage their human resources. With a sample of 175 employees who work in SMEs engaged in the culinary field, the researchers tested the mediating effect of the job satisfaction variable in the relationship between workplace spirituality and OCB. The results showed that job satisfaction did not mediate the relationship between workplace spirituality and OCB, because the direct influence of workplace spirituality on OCB was greater.
Peran moderasi good corporate governance pada hubungan corporate social responsibility dengan nilai perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia
Susanti, Novita Dwi;
Handayani, Susi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia
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DOI: 10.32670/fairvalue.v4i11.1816
This purpose of this study to examine and analyze the moderating role of good corporate governance in the relationship between corporate social responsibility and the value of mining companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The method in this study uses quantitative methods with secondary data obtained from www.idx.co.id and the official website of the sample company website. The independent variable of this research uses corporate social responsibility disclosure. The dependent variable used is the firm value proxied by Tobins q. the moderating variable is good corporate governance in the form of an independent board of commissioners. The analytical method used is Moderated Regression Analysis (MRA). The results showed that CSR had a significant effect on firm value and good corporate governance had a significant effect on the relationship between CSR and firm value.
How Do Profitability and ISO 14001 Certification Impact on Sustainability Reporting?
Handayani, Susi;
Triani, Ni Nyoman Alit;
Ali, Mazurina Mohd
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya
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DOI: 10.26740/jaj.v15n2.p158-164
ntroduction/Main Objectives: The research aims to explain how Profitability and ISO 14001certification impact sustainability reporting. The extent of disclosure in sustainability reporting wasinfluenced by several things, including Profitability and ISO 14001 certificate. It was crucial formining companies and the primary and chemical sectors that negatively impact the environment andsociety. Background Problems: Companies were concerned about economic growth, socialdevelopment, and environmental welfare. Profitability was a measure of company performance, andthe ISO 14001 certificate was a reward for implementing the triple bottom line. Activities related toGCG and CSR could be reported separately by the company on the company's website or in theannual report and sustainability report. Research Methods: This study uses dummy variables for thedependent variable sustainability reporting, so the study used logistic regression analysis. This studyuses a sample of mining and elemental and chemical industry companies whose operationssignificantly impact the environment. Finding/Results: The study results explain that profitabilitydid not affect sustainability reporting because some profitable companies consider it unnecessary todisclose non-financial information. In contrast, companies that experience losses focus on thecompany's financial performance. On the other hand, the ISO 14001 certification obtained by thecompany, which means that the company had carried out environmental management, had a positiveimpact in that the company discloses sustainability reporting. Conclusion: The ISO 14001certification had the ability to explain sustainability reporting.
MANAJEMEN MODAL KERJA TINJAUAN EKONOMI ISLAM
Lestari, Linda;
Ahmad, Luthfi Abdul Aziz;
Aziz, Malik Abdul;
Suryaman, A;
Handayani, Susi
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung
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DOI: 10.15575/aksy.v4i2.23392
Every company activity will be tied to the problem of capital needs, so working capital management is an important part of efforts to optimize business operations. The study of this article covers elements of working capital, working capital management, and working capital management review of the Islamic economy. The writing method used is a qualitative approach to literature studies. Working capital management is an activity that includes the entire management role of current assets and current debt in an enterprise. The company's operational needs will be met with an adequate amount of working capital. The circulation period of working capital is from cash expenditures to short-term cash re-receipts. Working capital in the sharia sense is a valuable asset that is managed according to sharia rules with the aim of increasing productivity or business development on the basis of benefit. The concept of using working capital according to sharia that the assets used as capital must always rotate so as to create benefits for business actors. Meanwhile, the concept of sharia review working capital turnover is an effort to increase the amount of capital in accordance with sharia regulations through production or investment according to the expected objectives.
Membangun Sumber Daya Manusia Unggul melalui Pendekatan Coaching bagi Guru SD Negeri 20 Suryabumi Agrolanggeng Kabupaten Pali
Handayani, Susi;
Afriyani, Fauziah;
Emilda
Jurnal Abdimas Mahakam Vol. 8 No. 02 (2024): Juli
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat
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DOI: 10.24903/jam.v8i02.2981
Pengabdian kepada masyarakat merupakan bagian dari tridharma juga inti dari misi perguruan tinggi untuk memberikan kontribusi nyata kepada masyarakat di sekitarnya. Pengabdian masyarakat melibatkan penerapan pengetahuan, keterampilan, dan sumber daya akademis untuk memecahkan masalah dunia nyata dan meningkatkan kualitas hidup orang-orang sekitar kita. Pengabdian kepada masyarakat yang dilakukan dikolaborasikan kedalam merdeka belajar kampus merdeka serta sesuai dengan kurikulum merdeka belajar dengan materi berhubungan dengan strategi pengembangan sumber daya manusia di era inovasi dan perubahan menuju keunggulan kompetitif membangun sumber daya manusia unggul melalui pendekatan coaching. Pendekatan coaching dimaksudkan sebagai sebuah inisiatif yang sangat bernilai dalam konteks pengembangan sumber daya manusia (SDM) di masyarakat dimana peserta akan dibantu untuk mengidentifikasi potensi dan mengembangkan keterampilan yang relevan, pendekatan coaching juga tidak hanya tentang pengembangan keterampilan teknis, tetapi juga membantu dalam aspek-aspek seperti kepemimpinan, komunikasi, dan resolusi masalah. Peserta diharapkan dapat belajar untuk mandiri dan terus-menerus mengembangkan diri mereka sendiri setelah program coaching selesai.
Penatalaksanaan Cairan Perioperatif pada Gastroschisis
Handayani, Susi;
Sari, Djayanti;
Widyastuti, Yunita
Jurnal Komplikasi Anestesi Vol 3 No 3 (2016): Volume 3 Number 3 (2016)
Publisher : This journal is published by the Department of Anesthesiology and Intensive Therapy of Faculty of Medicine, Public Health and Nursing, in collaboration with the Indonesian Society of Anesthesiology and Intensive Therapy , Yogyakarta Special Region Br
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DOI: 10.22146/jka.v3i3.7265
Gastroschisis merupakan sebuah kelainan kongenital yang menyebabkan neonatus harus menjalani operasi pada awal kehidupannya. adanya segmen usus ataupun gastrointestinal yang terpapar udara luar mengakibatkan pasien lebih berisiko jatuh ke dalam kondisi hipovolumia. Perhitungan kebutuhan cairan baik sebelum, selama ataupun sesudah operasi harus diperkirakan dengan tepat.
Optimalisasi Potensi Desa Alai Melalui Pemberdayaan Perempuan Desa Untuk Menjadi Pelaku Usaha Olahan Tahu
Handayani, Susi;
Emilda, Emilda;
Ratu, Mutiara Kemala
AKM Vol 5 No 2 (2025): AKM : Aksi Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat - Januari 2025
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri
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DOI: 10.36908/akm.v5i2.1322
Pengabdian Kepada Masyarakat (PKM) dalam upaya pengolahan tahu sebagai salah satu komoditas pertanian utama Desa Alai Kecamatan Lembak Kabupaten Muara Enim. Tahu, sebagai salah satu produk makanan yang aragra dan bernutrisi, memiliki permintaan yang stabil di pasar. Namun, potensi ini belum sepenuhnya dimanfaatkan oleh masyarakat desa, terutama oleh perempuan, yang sering kali menjadi tulang punggung keluarga. Program ini bertujuan membentuk kelompok usaha mandiri dalam pengembangan olahan tahu untuk meningkatkan nilai ekonomi tahu melalui diversifikasi produk olahan berupa kripik tahu menggunakan metode pendekatan yang dipakai dalam PKM yaitu metode pendekatan partisipasi kelompok atau Partisipatory Rural Apprasial (PRA), melibatkan kelompok mitra dalam kegiatan meliputi: penyuluhan, pelatihan, praktek langsung, dan pendampingan. Hasil dari program ini yaitu peningkatan pengetahuan mitra dalam mengolah tahu menjadi kripik tahu, adanya peningkatan analisis trend pasar serta diharapkan adanya peningkatan pendapatan dari penjualan produk kripik tahu. Keberlanjutan dari program ini mitra mampu meningkatkan kemampuan manajemen dan pemasaran serta diharapkan dapat mendorong pertumbuhan ekonomi dan membuka peluang kerja baru di Desa Alai.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN FINANCIAL DISTRESS TERHADAP PENERAPAN KONSERVATISME AKUNTANSI
Efendi, Ricky Ardianto;
Handayani, Susi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI
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DOI: 10.29407/jae.v6i2.15876
This research aims to obtain empirical evidence regarding the effect of profitability, firm size, and financial distress on the application of accounting conservatism. In this research, the variables consist of the independent variable and the dependent variable. The independent variables used are profitability, firm size, and financial distress. While the dependent variable used is accounting conservatism. The population chosen to be researched are companies listed on the Indonesia Stock Exchange, and included in the manufacturing industry. The observation period chosen was 2017 to 2019. The data used were financial reports obtained from the official website of the Indonesia Stock Exchange. The sampling method used purposive sampling with several defined criteria. The final data sample obtained was 297 data. The method of analysis in this research is multiple linear regression, using SPSS 23 software. The results obtained are that profitability has a negative effect on the application of accounting conservatism, financial distress has a positive effect on the application of accounting conservatism, and firm size has no effect on the application of accounting conservatism.
Sistem Pendukung Keputusan Dalam Pemberian Reward Karyawan Menggunakan Metode WASPAS
Handayani, Susi;
Affandi, Egi;
Lumban Gaol, Nur Yanti
Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) Vol. 3 No. 6 (2024): Edisi November 2024
Publisher : STMIK Triguna Dharma
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DOI: 10.53513/jursi.v3i6.8502
Masalah yang terjadi selama melakukan penelitian pada PT. Super Andalas Steel yaitu dalam pemberian reward perusahaan masih menerapkan sistem manual belum menggunakan aplikasi khusus, dengan cara kepala bagian akan merekomendasi karyawan yang akan mendapatkan reward kepada manajer personalia. Pengetahuan dan keterampilan sangat diharapkan dalam pemberian reward yang dilakukan pada karyawan PT. Super Andalas Steel. Tujuan perusahaan melakukan pemberian reward kepada karyawan untuk membuat para karyawan bersaing secara baik dalam menyelesaikan pekerjaan yang diberikan setiap kepala bagian. Reward yang diberikan kepada karyawan berupa bonus gaji yang ditentukan oleh perusahaan. Metode Penelitian yang digunakan dalam penelitian ini adalah Sistem Pendukung Keputusan Dalam Pemberian Reward Karyawan Pada PT. Super Andalas Steel menggunakan bahasa pemerograman PHP dan tempat penyimpanan data menggunakan database Mysql, sehingga aplikasi yang akan jadi berupa sistem website, tujuannya agar lebih mudah diakses dan digunakan oleh intansi terkait dalam menentukan pemberian reward karyawan.hasil penelitian dapat membantu pihak perusahaan dalam menentukan pemberian reward karyawan. penelitian dapat membantu pihak perusahaan dalam menentukan pemberian reward karyawan. Dengan adanya metode WASPAS pada sistem yang dirancang ini memberikan kemudahan kepada perusahaan dalam menentukan karyawan yang berhak mendapatkan reward. Merumuskan permasalahan yang dihadapi oleh perusahaan dalam menerapkan sistem pendukung keputusan dalam menentukan reward karyawan. Pada sistem yang dirancang dapat memberikan hasil keluaran atau output-an yang lebih bermanfaat bagi perusahaan dan lebih terstruktur.