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All Journal Jurnal Ekonomi dan Bisnis Jagaditha El Dinar Juara: Jurnal Riset Akuntansi Jurnal Manajemen Dayasaing STRATEGIC JURNAL ILMU MANAJEMEN DAN BISNIS Falah : Jurnal Ekonomi Syariah Jurnal Bisnis, Manajemen, dan Informatika Jurnal Dinamika Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) At-Tawassuth: Jurnal Ekonomi Islam ABDIMAS SILIWANGI EQIEN - JURNAL EKONOMI DAN BISNIS Referensi : Jurnal Ilmu Manajemen dan Akuntansi E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Buana Ilmu Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Economics and Digital Business Review Akuntansi Bisnis & Manajemen (ABM) Jurnal Bina Bangsa Ekonomika Jurnal Ekonomi Syariah dan Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Riwayat: Educational Journal of History and Humanities
Dian Hakip Nurdiansyah
Universitas Singaperbangsa Karawang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analysis of the As-Salam Contract in Zalora Ecommerce Annisa Paramitha Rachman Putri*; Jumiatun Khasanah; Kartika Nur Alfiyyah; Dian Hakip Nurdiansyah
Riwayat: Educational Journal of History and Humanities Vol 6, No 2 (2023): Social and Religious Aspect in History, Economic Science and Law
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i2.30522

Abstract

The times have brought the economy especially sharia, to adapt technological advances. One of these advances is the online buying and selling sector. Especially since the Covid-19 pandemic the use of e-commerce has increased. Ordering goods in online buying and selling has similarities with the as-salam contract, so it is very important to know whether the online buying and selling system is in accordance with the pillars and terms of the as-salam contract which has been determined by law. This study uses qualitative research methods with descriptive analysis based on literature studies. The researcher also uses a normative (juridical) approach and the analysis used is by using a deductive method. The results of this study are the online as-salam system on Zalora.co.id is allowed because it meets the established pillars and requirements of as-salam, it's just that it can be imperfect because sometimes there are discrepancies in the specifications, accordance with the offer or delivery of goods outside the expected agreement. After knowing the permitted as-salam system, it is better to improve the e-commerce sales mechanism, in order to minimize doubts and imperfections in the as-salam contract in online buying and selling.
ANALISIS STRATEGI PEMASARAN DALAM UPAYA MENINGKATKAN PENJUALAN PADA USAHA BUKO PANDAN Inne Syaidatun Nisa; Bella Aurelia Zerlina; Anggun Artanti; Dian Hakip Nurdiansyah
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.469

Abstract

This article research was made with the aim of knowing what marketing strategies are used by buko pandan business actors in increasing sales. In this study using qualitative descriptive approach method. The types and sources of data in writing this article are taken from primary data and secondary data. The analysis method used is descriptive analysis, where the marketing strategy refers to the concept of marketing mix and uses SWOT analysis (Strenght, Weakness, Opportunities, Threats). From the results of this study, it can be seen how the implementation of marketing mix marketing strategies and SWOT method analysis in an effort to increase sales of buko pandanus
THE EFFECT OF MUDHARABAH FINANCING AND MUSYARAKAH FINANCING ON NET PROFIT (Case Study at Bank Jabar Banten Syariah Period 2018-2020): Akuntansi Syariah Rahmawati Dwina Putri; Dian Hakip Nurdiansyah
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 5 No. 1 (2022)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v5i1.1894

Abstract

This research method uses a quantitative approach with secondary data in the form of the company's monthly financial statements, with the aim of testing the effect of mudharabah and musyarakah financing on the net profit of Bank Jabar Banten Syariah for the 2018-2020 period. The research sample used for this study used a sampling technique, where all 36 months of the population were used as samples. The analysis technique in this study uses multiple regression analysis and is processed using SPSS 16. The results show that mudharabah financing partially has a negative effect on net income because the value of Tcount is -2.381 < Ttable 2.034 and the sig value obtained is 0.023 <0.05. While partially musharaka there is no effect on net income based on the Tcount value obtained at 1.993 < Ttable 2.034 and the sig value has a value of 0.055 > 0.05. And two independent variables simultaneously have a significant effect on net income with a value of Fcount 3.367 > Ftable 3.28 and the value of Sig. 0.047 < 0.05.
COMPARISONAL ANALYSIS OF RECEIVABLE AND TRADE DEBT BUDGETING IN MSME FINANCIAL STATEMENTS Catresia Caterindah; Dian Hakip Nurdiansyah
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 5 No. 2 (2022)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v5i2.2893

Abstract

In the era of the COVID-19 pandemic, this is a new challenge for MSME business actors in Indonesia. There are so many problems that occur such as reducing employees, a lot of unemployment, people who are starting to get used to living with new patterns of habits and activities such as staying at home, working from home, and studying at home. MSME actors must think hard in maintaining and making new innovations in strengthening their business for their daily needs. This study aims to analyze the financial performance or performance of Hasan STIM MSMEs on April 1, 2020 & June 1, 2020. In April 2020 there was the highest increase in income. high in 2020 because this month coincides with the Eid homecoming season and school holidays. Many families, tourism buses, and even other four-wheeled land transportation use STIM services on Hasan STIM. In the financial statements of SMEs Hasan STIM does not use accounting records but through simple cash book records. Here the author analyzes as well as helps calculate how much total assets, total liabilities, total equity, total income and total net income. In this case the condition of Hasan STIM's financial statements on accounts payable and accounts receivable has experienced ups and downs, especially the impacts caused by previous needs not purchased must be purchased and soaring equipment prices caused unstable financial conditions, especially in payables and accounts receivable. The analysis used in this study is a comparison of the budget on April 1, 2020 with June 1, 2020, which shows that the financial condition of the MSME business at Hasan STIM is quite good and has increased sales in April and decreased in June. Hasan STIM's financial report shows less debt than assets and profits.
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER) DAN RETURN ON ASSET (ROA) TERHADAP FINANCIAL DISTRESS (STUDI KASUS PADA SUB-SEKTOR LOGISTIC DAN DELIVERIES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023) Cinta Azzahara Ulla Syahidah; Dian Hakip Nurdiansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14845

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Return on Assets (ROA) terhadap Financial Distress. Hasil analisis regresi menunjukkan bahwa ketiga variabel tersebut memiliki pengaruh signifikan terhadap Financial Distress (p < 0,05). CR (koefisien 0,676) dan ROA (koefisien 14,399) memiliki hubungan positif, mengindikasikan bahwa peningkatan likuiditas dan profitabilitas aset justru dapat meningkatkan risiko Financial Distress, kemungkinan akibat pengelolaan aset yang tidak efisien. Sebaliknya, DER (koefisien -2,627) berpengaruh negatif, menunjukkan bahwa perusahaan dengan tingkat utang yang lebih tinggi relatif terhadap ekuitas berpotensi mengalami penurunan risiko Financial Distress, diasumsikan karena efisiensi dalam pemanfaatan utang. Temuan ini menyoroti pentingnya interpretasi kontekstual, mengingat faktor industri dan karakteristik perusahaan spesifik dapat memoderasi hubungan ini. Variabel lain di luar model ini juga berpotensi memengaruhi Financial Distress.
Pengaruh Corporate Subtainability Report (CSR), Firm Size, Nilai Perusahaan dan Arus Kas Operasi Terhadap Harga Saham Az-Zubair Ainur Rasyidin; Dian Hakip Nurdiansyah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.782

Abstract

Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh variabel corporate subtainability report (CSR), firm size, company value dan operating cash flow terhadap harga saham pada emiten perusahaan perbankan yang terdaftar di BEI. Sampel penelitian sebanyak 38 emiten yang memenuhi kriteria dengan menggunakan data tahun 2021–2023. Metode yang digunakan dalam analisis data menggunakan metode regresi berganda dengan menggunakan software SPSS 26. Berdasarkan hasil penelitian, harga saham dipengaruhi secara positif dan signifikan oleh CSR, firm size dan operating cash flow, sedangkan hanya variabel company value yang tidak berpengaruh terhadap harga saham. Sebaliknya, seluruh komponen variabel corporate subtainability report (CSR), firm size, company value dan operating cash flow secara simultan berpengaruh terhadap harga saham.
The Analysis of Tax Planning Implementation on Added Tax (Case Study at PT Toyotomo Indonesia and PT RKN Forge Indonesia) Dian Hakip Nurdiansyah; Eva Theresna Ruchjana; Moriska Alfarisi
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 7 No. 1 (2020): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.7.1.1365.18-23

Abstract

Tax is one of the main sources of state revenue. The bigger the tax, the better the state finances. However, for the taxpayers, tax payments are a burden. On the other hand, the company is subject to state tax because its’ activities are the tax object, which is a value-added tax. The aim of this study were to find out the policy of the implementation of Tax Planning of Value Added Tax implemented by PT Toyotomo Indonesia and PT RKN Forge Indonesia, to analyze the proper implementation of Tax Planning in the efficiency of the amount of Value Added Tax Payable, and to analyze the impact of the Tax Planning Implementation on Value Added Tax at PT Toyotomo Indonesia and PT RKN Forge Indonesia. The method used was descriptive quantitative. The data used in this research were primary and secondary data. The data collecting techniques used were interviews, observation, and documentation. The data analysis used was descriptive quantitative analysis with study case approach. The results of the research of Taxation Implementation at PT Toyotomo Indonesia and PT RKN Forge Indonesia related to Value Added Tax to efficient the VAT payable is good and in accordance with the applicable tax regulation. The impact of the tax planning implementation on VAT is minimizing the taxes by conducting activities that are likely to minimize the tax costs such as tax saving, avoiding violations of tax regulations, optimizing the creditable input tax, utilizing the 0% tax facilities.
Analisis Faktor – Faktor yang Mempengaruhi Utang Luar Negeri di Indonesia Tahun 2015-2019 Hana Cahyaningrum; Ghalbyna Nadzeva; Novia Tri Ramadhani; Dian Hakip Nurdiansyah
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.39-54

Abstract

The purpose of this study is to clarify the impact of exports, gross domestic product (GDP) and the rupiah exchange rate (exchange rate) on Indonesia's foreign debt. The data used in this study uses secondary data, including time series data from 2015 to 2019. The analytical tool used in this study is multiple linear regression analysis using SPSS23. The results showed that exports, gross domestic product (GDP) and the rupiah exchange rate (exchange rate) had a significant positive effect on Indonesia's external debt.
Co-Authors Agus Maulana Ahmad Nawawi Ahmad Nawawi Ahmad Nawawi Ahmad Nawawi Ajeng Puspita Dewi Al Qodliyah, Diffah Sri Addafi Andita Novia Harfani Anggi Pasca Arnu Anggun Artanti Anggun Sundari Annisa Paramitha Rachman Putri* Az-Zubair Ainur Rasyidin Bella Aurelia Zerlina Catresia Caterindah Cinta Azzahara Ulla Syahidah Dadang Danugiri DELLAVITRYA PUTRI KHAIRUNNISA Dhava Lintang Pramudya Diffah Sri Addafi Al Qodliyah Dzikri Andhika Putra Eva Theresna Ruchjana Fahrunnisa, Syifa Fitranda Rizky salwansa Frivanty Ekatiarta Nuriman Gabriel Armando Sormin Ghalbyna Nadzeva Gusganda Suria Manda Hana Cahyaningrum Ilham Wijaya Inne Syaidatun Nisa Irma Yunita Isdikah Nabila Isroiyatul Mubarokah Jumiatun Khasanah Kartika Nur Alfiyyah Kiki Agisni Kosasih Maulana, Dede Rapsanjani Moriska Alfarisi Muhammad Nasim Harahap Muhammad Rivandy Putra Nanda Ayu Yuliani Neneng Sofiyanti Nesti Hapsari Nia Hoerniasih Nola Halwatunnissa Novia Tri Ramadhani Nurul Hotimah Rahmawati Dwina Putri Sheli Rosdayanti Siti Jamilah Sundamanik Sri Rahayu Sri Suartini Suparno Syifa Fahrunnisa Triyudha Akmal Fadjri Yuni Novalini Rahayu