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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Akbis: Media Riset Akuntansi dan Bisnis Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Islamic Management
LAKHARIS INUZULA
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PENGARUH PERPUTARAN TOTAL AKTIVA, PERSEDIAAN DAN PIUTANG TERHADAP RENTABILITAS EKONOMI PADA PT. MAYORA INDAH TBK PERIODE 2011-2016 LAKHARIS INUZULA
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 2 Nomor 2 Tahun 2018
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.02 KB) | DOI: 10.35308/akbis.v2i2.930

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Perputaran Total Aktiva, Pesediaan dan Piutang terhadap Rentabilitas Ekonomi. Teknik sampling yang digunakan Penelitian ini adalah purposive sampling dan menggunakan data Sekunder. Data diperoleh berdasarkan Laporan Keuangan yang dipublikasi pada PT. Mayora Indah Tbk Periode 2011-2016 dengan jumlah sampel sebanyak 6 data sampel. Teknik analisis yang digunakan adalah Regresi Linear Berganda, uji hipotesis menggunakan t- statistik, Uji F dan uji koefisien determinasi serta f- statistic untuk menguji pengaruh secara parsial dengan level of significance 5%. Selain itu juga dilakukan uji deskriptif mengenai perkembangan usaha pada PT. Mayora Indah Tbk. Berdasarkan hasil analisis data, menunjukkan bahwa Perputaran total aktiva memiliki pengaruh positif signifikan terhadap rentabilitas ekonomi. Hal ini sesuai dengan nilai koefisien regresi variable Perputaran total aktiva (X1) adalah sebesar 27,366. Variabel Perputaran Persediaan berpengaruh positif dan signifikan terhadap Rentabilitas Ekonomi, dengan koefisien regresi sebesar 9,726. Dan variabel perputaran piutang dengan nilai koefisien sebesar 0,918. Hasil uji serentak menunjukkan bahwa Perputaran Persediaan, Perputaran Persediaan dan Perputaran Piutang berpengaruh terhadap Rentabilitas Ekonomi, dengan koefisien determinasi sebesar 0,685 .Kata Kunci :       Perputaran Total Aktiva,Perputaran Persediaan, Perputaran Piutang dan Rentabilitas Ekonomi
BRAND TRANSFER BY HANDPHONE CONSUMERS IN THE CITY OF JUANG BIREUEN Ariska Ariska; Mulyadi Mulyadi; Imam Malik; Lakharis Inuzula
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 22, No 2 (2021): Volume 22, Nomor 2, Oktober 2021
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.079 KB) | DOI: 10.29103/e-mabis.v22i2.691

Abstract

Various studies that have been carried out in the City of Juang Bireuen to see how far mobile phone consumers have switched to other brands, the findings or results of this study show a very significant impact on the switching of mobile phone brands, so that mobile phone manufacturers are charged with the desires that are of interest to consumers. The results carried out in the City of Juang Bireuen with respondents who had changed to another cellphone brand at least 1 time with 100 respondents the sample population showed that all averages were influenced by advertisements, price changes, and dissatisfaction in a cellphone brand, causing brand switching. The results of this study indicate that advertising has a positive and significant effect on the transfer of mobile phone brands. Likewise, price changes have a positive and significant effect on the transfer of mobile phone brands. Both with dissatisfaction have a positive effect on switching brands of mobile phones. Price changes strengthen the relationship between advertising and brand switching with interaction, meaning that price changes are purely an interaction variable. Likewise, price changes strengthen the relationship between dissatisfaction with brand switching and interaction. Based on the results of this study, there are several recommendations for consumers and mobile phone manufacturers, with increasing consumer interest in changing cellphone brands, it is an important task for manufacturers to be able to satisfy consumer desires
Pengaruh Penerapan Sistem Bagi Hasil Syariah terhadap Kinerja Koperasi Berbasis Balanced Scorecard dengan Komitmen Organisasi sebagai Variabel Moderasi Zulkarnaini, Zulkarnaini; Lakharis Inuzula; Zulfikar Zulfikar; Kheriah Kheriah; Julia Alfianti; Mariana Mariana
Journal of Islamic Management Vol. 5 No. 2 (2025): July
Publisher : Program Studi Manajemen Dakwah Fakultas Dakwah dan Komunikasi UIN Sunan Ampel Surabaya, UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/jim.v2i2.2004

Abstract

This study investigates the implementation of cooperative performance measurement using the Balanced Scorecard (BSC) framework, with a specific focus on the influence of the Sharia-based profit-sharing system and the moderating role of organizational commitment. Drawing on a sample of 33 Sharia-based cooperatives in Lhokseumawe, the study employs multiple linear regression and Moderated Regression Analysis (MRA) to test the proposed model. The findings reveal a significant positive impact of the Sharia-based profit-sharing system on BSC-based performance (path coefficient = 0.573; p < 0.001), as well as a strong influence of organizational commitment (path coefficient = 0.568; p < 0.001). Notably, the interaction effect between profit-sharing and organizational commitment is also significant (path coefficient = 0.107; p = 0.004), indicating that high organizational commitment enhances the effectiveness of Sharia-compliant systems in driving BSC performance. This research contributes to the limited body of literature that integrates Islamic financial principles with strategic performance frameworks, offering a novel perspective on how religious-based financial systems can be synergized with modern management tools to improve cooperative performance.
THE IMPLEMENTATION OF SHARIA-BASED CREATIVE ECONOMY THROUGH GOOD GOVERNANCE TO ACHIEVE THE REGIONAL INDEPENDENCE LEVEL Zulkarnaini; Dasmi Husin; Mukhlisul Muzahid; Ali Imran; Anhar Firdaus; Lakharis Inuzula
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.794

Abstract

The right to regional autonomy is a source of strength for local governments in realizing community prosperity. Therefore, a work program is needed that can encourage the acceleration of regional progress so that the region can achieve the level of regional independence. The purpose of the study is to recommend local governments, especially the Lhokseumawe City Government, to be able to increase the potential of the region through the application of a sharia-based creative economy that is very in line with local culture.The target of this research is the independent variable, namely the application of sharia-based creative economy and good governance, while the dependent variable is the level of regional independence. This research is a survey of government officials. The analytical tool used is Moderated Regression Analysis (MRA). The intended respondents are people who are involved in the upper-middle management level, or who are directly involved in the operational processes of the government based on established criteria (purposive sampling).The results show that the application of a sharia-based creative economy has a significant influence on the level of regional independence in the Lhokseumawe City Government, while the application of a sharia-based creative economy moderated by good governance also has a significant influence on the level of regional independence. In other words, good governance can strengthen the influence of the application of a sharia-based creative economy on the level of regional independence.
TOPOLOGY OF INVESTMENT RESULTS FROM A 100 SHARE PORTFOLIO ON THE INDONESIAN STOCK EXCHANGE PERIOD 2006-2015 Julia Alfianti; Zulkarnaini; Lakharis Inuzula; Kelvin Andrew
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.1286

Abstract

In this research, the Fama and French model is used with five independent variables with data from 100 sample shares to explain the influence of these five independent variables on returns. This observation was carried out using quantitative methods for company financial reports which included a sample of 100 shares during the period January 2006 – December 2015. The total number of research samples was 100 (one hundred) companies that consistently had market capitalization values ​​and share prices during the research period. The results of the research show that Market premium (market premium) is significantly positive explaining portfolio excess returns, size (size premium) is significantly positive explaining portfolio excess returns, value (value premium) is significantly positive explaining portfolio excess returns, profitability (profitability premium) is not significantly explaining portfolio excess return, and investment (investment premium) are significantly negative in explaining portfolio excess return. Suggestions for future researchers are to conduct research using more data to obtain a higher level of accuracy, such as increasing the number of companies and extending the research period to more than 10 years. Then you should choose a research period that does not involve certain conditions or phenomena, because in this research period, namely 2006 to 2015, there was a crisis in 2007-2009, which had an impact on investor behavior in considering investing. It is hoped that this will provide better research results.
STIMULATING THE MSME PERFORMANCE MONITORING SYSTEM THROUGH IMPROVING PERFORMANCE AND IMPLEMENTING CREATIVE ECONOMICS Zulkarnaini; Zulfikar; Muhammad Arifai; Kheriah; Lakharis Inuzula; Julia Alfianti; Reynold Herwinsyah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1408

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a symbol of the strength of a region that must be developed. To support the development of MSMEs which continue to grow, various strategies are needed, especially how to encourage effective and efficient performance improvement. If these conditions can be implemented well, the development of MSMEs will facilitate the monitoring system for MSME performance by regional governments as an important part of improving regional performance, in this case the Department of Industry, Trade, Cooperatives and MSMEs. Apart from that, the consequences will have a direct impact on increasing regional economic value, especially on the growth of the creative economy which arises from the growth of MSMEs based on local wisdom, namely sharia-based. Therefore, it is very necessary to innovate policies by regional governments as an effort to accelerate regional economic development. This research is empirical research through a conclusive research design, namely by using data analysis using the Confirmatory Factor Analysis (CFA) method with the aim of seeing the advantages or strengths of each dimension of the MSME performance variables and the implementation of a sharia-based creative economy. The population that will be taken is all MSMEs in Lhokseumawe City based on data sources from the Department of Industry, Trade, Cooperatives and UMKM as the authority to supervise or monitor the performance of MSMEs. The sample determination method uses simple random sampling using the Isacc & Michael Table technique . The research results explain that the performance of MSMEs has the greatest contribution when compared to the implementation of a sharia-based creative economy in the Lhokseumawe City area. The results of the research prove that there is a need for regional government policy innovation, in this case the Department of Industry, Trade, Cooperatives and MSMEs, especially regarding monitoring and stimulating the performance of MSMEs through the existence of programs that encourage increasing the application of a creative economy based on local wisdom so that regions have advantages as a basis for implementing sharia Islam in Aceh Province.
DECENTRALIZATION TO ACHIEVE REGIONAL INDEPENDENCE WITH COMPETITIVE ADVANTAGE AS A MODERATION Agustina Br Surbakti; Lakharis Inuzula; Zulkarnaini; Kheriah; Yusmika Indah; Salman
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2631

Abstract

This study aims to analyze the influence of decentralization, competitive advantage on the level of regional independence in the Lhokseumawe City government, and measure the magnitude of the interaction between decentralization and competitive advantage on the level of regional independence in the Lhokseumawe City government. Decentralization has aspects of strong and quality resource mechanisms, to management strategies including being superior in competing. Local governments must have the right method to be able to compete, so as to fulfill aspects of healthy and sustainable competitive advantage. Referring to competitive advantage, local governments must determine the right strategy, appropriate and guarantee local governments to appear "different" from other regions. Through this, the government will be able to guarantee the sustainability and welfare of the community in the long term. This study uses Moderated Regression Analysis (MRA) with data processing using SEM-PLS. Determination of the sample using Purposive Sampling of all apparatuses in the Lhokseumawe City Regional Work Unit with the number of selected samples being 122 apparatuses. The results of the study found that decentralization and competitive advantage had a significant effect on the level of regional independence. While competitive advantage has succeeded in becoming a quasi-moderation function, which means that the better the decentralization supported by competitive advantage, the higher the level of regional independence. Thus, the value of Regional Original Income (PAD) will be higher as an indicator of the expected level of independence.
FINANCIAL RESILIENCE: LEVEL OF SHARIA FINANCE LITERACY AND INCLUSION TOWARDS EXPANDING FINANCIAL ACCESS Koko Bustami; Muhammad Saifrizal; Lakharis Inuzula
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 3 No. 4 (2024): January (January-March)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v3i4.1380

Abstract

The urgency of the problem, several main indicators that support this achievement, include increasing financial access, accelerating the use of formal financial services, and improving the quality of financial services. The level of financial literacy in Indonesia is still lower than financial inclusion. Financial literacy has only reached 38.03%. while sharia financial literacy is 20.1%. To increase the level of financial literacy, education and outreach are carried out quite intensively by the National Council for Inclusive Finance. Apart from the general public, education and outreach is also carried out among students and micro and small businesses around Islamic boarding schools (ponpes) as priority groups, in accordance with the mandate of Presidential Regulation Number 114 of 2020 concerning the National Strategy for Inclusive Finance. Indonesia itself has more than 30 thousand Islamic boarding schools and more than 4.2 million Islamic boarding school students. Some of these Islamic boarding schools have great potential in the fields of agriculture, animal husbandry, fisheries and MSEs which can become a driving force for the people's economy, sharia economy and halal MSEs. The sharia financial literacy index in 2019 showed an increase, namely to 8.93% from the previous 8.1% in the previous survey period in 2016. The aim of this research is to determine whether or not there is a relationship between literacy and financial inclusion, whether literacy has a relationship with expanding access. finance, whether financial inclusion has a relationship to expanding financial access. and to measure the level of understanding of female students regarding financial literacy in increasing sharia financial inclusion towards expanding financial access. The ultimate goal of financial literacy and inclusion is the financial welfare of society or often referred to as financial well-being. One of the characteristics of financial well-being is financial resilience. Financial resilience is a condition where a person has the ability to overcome various problems and financial shocks that he or she may face. The output of this research is the publication of accredited National Scientific Articles, namely the Sean Institute Economic Journal with the achievement indicator "Letter of Accepted". The final level of Technology Readiness (TKT) for this research is at level 2 and will end at TKT 5.
Co-Authors Agustina Br Surbakti Ali Imran Anhar Firdaus Firdaus Dasmi Husin Emalia Ariska Julia Alfianti Kelvin Andrew Kheriah Kheriah Kheriah Koko Bustami Mariana Mariana Muhammad Arifai Muhammad Saifrizal Mukhlisul Muzahid Mulyadi Mulyadi Nurwijayanti Reynold Herwinsyah Salman Yundari, Yundari Yusmika Indah Zulfikar Zulfikar Zulfikar