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All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam AKTSAR: Jurnal Akuntansi Syariah
Tina Martini
Institut Agama Islam Negeri Kudus
Economics, Econometrics & Finance

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Model Pengembangan UMKM dengan Pendekatan KBK (Kluster Bordir Dan Konveksi) di Desa Padurenan Kudus Tina Martini; Suhadi Suhadi; Amirus Sodik
BISNIS Vol 7, No 1 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v7i1.4904

Abstract

This study aims to determine the development model of small and medium enterprises with the KBK approach (Embroidery and Convection Cluster) in Padurenan Village, Kudus Regency. The contribution of research is expected to add to the contribution of thought and knowledge in business management, especially relating to the model of developing small and medium enterprises with the KBK approach (Embroidery and Convection Clusters) in Padurenan Village, Kudus Regency. The context of this research is business development with the KBK approach to Content UKM in Padurenan Village. The research approach used in this study is a qualitative research method. The location of the study was carried out on SME players who were members of the KBK in Padurenan Village, Kudus Regency. Technique of collecting data by interview, observation, documentation. The results showed that UKM in Padurenan Village from the side of facilitation, training, comparative studies they often received, and the outputs that they could increase the skills of employees, the maturity of managerial companies, as well as communication or relations with outside parties increasingly well established. Under the command of KSU Padurenan Jaya, communication between SMEs is established and the means of information are often one of them in participating in activities that are developing their business. Researchers also found conditions where they were still not optimal in terms of financial statements. They have participated in training in financial report preparation for SMEs as well as business planning but the reality in the field of the recording system does not meet the existing standards. As a result of recording that does not meet these standards, the company's personal wealth has not been separated. This is disturbing in the company's report progress assessment.
Pengaruh Kebijakan Dividen, Kebijakan Hutang dan Good Corporate Governance terhadap Nilai Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2014-2016 Tina Martini; S. Sunarto
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5529

Abstract

This study aims to empirically examine the effect of dividend policy, debt policy, and good corporate governance on the value of companies listed in the Jakarta Islamic Index for the 2014-2016 period. This type of research is field research, which is conducting research in the field to obtain data or information directly. Data collection techniques using the documentation method. The data analysis technique used is descriptive analysis, multiple regression analysis, partial t test and coefficient of determination. The results showed that the dividend policy variable had a significant positive effect on firm value, the debt policy variable has a significant positive effect on firm value, the variables of good corporate governance do not affect the value of the company.
Implementasi Green Accounting dan Profitabilitas pada Perusahaan Consumer Goods Industry yang Tergabung dalam Indeks Saham Syariah Indonesia Umi Kamilia; Tina Martini
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.16753

Abstract

This study aims to determine the impact of green accounting on the profitability of consumer goods industry companies included in the Indonesian Sharia Stock Index from 2017-2021. Green accounting is represented by environmental performance, costs, and disclosure. The annual reports of ISSI-member corporations in the consumer goods industry sector and the PROPER report from the Ministry of Environment and Forestry for 2017–2021 served as data sources. This research is a quantitative study with panel data regression analysis techniques. Sampling was conducted using a systematic sampling method. During the five-year observation period, the research sample consisted of eight companies that met predetermined requirements. Eviews 12 was used to process data. According to this study’s findings, environmental performance positively affects profitability. Meanwhile, environmental costs and disclosures have no appreciable impact on profitability.
Co-Authors Amirus Sodik S. Sunarto Suhadi Suhadi Umi Kamilia