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All Journal 'ADALAH SALAM: Jurnal Sosial dan Budaya Syar-i Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah
Muhammad Ubaidillah
Pengajar Pada Program Diploma Akuntansi Universitas Diponegoro, Semarang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Aglomerasi Dalam Permenhub tentang Larangan Mudik dan Pengaruhnya terhadap Pertumbuhan Ekonomi Muhammad Ubaidillah; Rizqon Halal Syah Aji
ADALAH Vol 4, No 1 (2020): Spesial Issue Covid-19
Publisher : UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1501.317 KB) | DOI: 10.15408/adalah.v4i1.15667

Abstract

AbstractRegulation of the Minister of Transportation No. 25 of 2020 concerning the prohibition of going home is a rule that supports the handling of Covid-19. However, the Regulation of the Minister of Transportation still has a polemic, due to the existence of weak arguments, and allegedly will hamper Indonesia's economic growth. The term agglomeration used in the Regulation of the Minister of Transportation cannot be accessed easily. In addition, the Regulation of the Minister of Transportation in general results in a decline in economic growth due to obstruction of the usual financial flow from cities to villages through the annual homecoming tradition. Therefore, it is expected that the Regulation of the Minister of Transportation can be evaluated and improved so that the terms of articulation and its substance so that its implementation cannot be accessed by the public.Keywords: Permenhub, Covid-19, Agglomeration, Homecoming, Economic Acceleration. AbstrakPermenhub Nomor 25 Tahun 2020 tentang larangan mudik seharusnya menjadi aturan yang mendukung dalam penanganan Covid-19. Namun, Permenhub tersebut masih menjadi polemik dikarenakan adanya argumentasi lemah dan disinyalir akan menghambat pertumbuhan ekonomi Indonesia. Istilah aglomerasi yang digunakan dalam Permenhub kurang dijelaskan secara rinci sehingga tidak mudah dipahami masyarakat secara umum. Selain itu, Permenhub ini secara umum berakibat pada menurunnya pertumbuhan ekonomi karena terhambatnya aliran keuangan yang biasa terjadi dari kota ke desa-desa melalui tradisi mudik tahunan. Oleh karena itu, diharapkan Permenhub ini dapat dievaluasi dan diperbaiki baik dari segi artikulasi maupun subtansinya agar pada pelaksanaanya tidak membingungkan masyarakat.Kata Kunci: Permenhub, Covid-19, Aglomerasi, Mudik, Pertumbuhan Ekonomi.
The Effect of Intangible Asset On Competitive Advantage and Firm Performance; Study on Budget Accommodation in Semarang City Armania Putri Wardhani; Amie Kusumawardhani; Muhammad Ubaidillah
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 8, No 2 (2021)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v8i2.19987

Abstract

This research examines the effect of innovative capability, knowledge management and intellectual capital (intangible assets) on competitive advantage and firm performance (studies on budget accommodation in Semarang). The increasing number of hotels in Semarang city is an intriguing phenomenon; considering the background of the city itself for its lack of fame on its tourism business. However, it does not hinder investors’ intention to keep opening their businesses in the area of accommodation services. The results of the pre-research interview stated that the increasing competition made the occupancy level troubling for the accommodating service entrepreneurs, both budget accommodation and standard and upper-class hotels. This research processed 50 samples consisting of 1 - 3 star hotels, budget hotels (non-star ones) and guesthouses. The data collection method was collected by spreading out questionnaire form to the respondents. Furthermore, the data was processed using analysis tool known as Partial Least Square (PLS). This study concludes that innovative capability, knowledge management, and intellectual capital which are part of the intangible assets of the firm have a positive effect on competitive advantage. Furthermore, competitive advantage also has a positive influence on firm performance. This study provides managerial implications that budget accommodation service entrepreneurs are able to improve their competitive advantage and firm performance through understanding and managing their intangible assets.Keywords: firm performance, competitive advantage, innovative capability, knowledge management, intellectual capital. AbstrakPenelitian ini menguji pengaruh kapabilitas inovatif, manajemen pengetahuan dan modal intelektual (aset tidak berwujud) terhadap keunggulan kompetitif dan kinerja perusahaan (studi tentang akomodasi anggaran di Semarang). Meningkatnya jumlah hotel di kota Semarang merupakan fenomena yang menggelitik; mengingat latar belakang kota itu sendiri karena kurangnya ketenaran pada bisnis pariwisatanya. Namun hal tersebut tidak menghalangi niat investor untuk tetap membuka usahanya di bidang jasa akomodasi. Hasil wawancara pra penelitian menyatakan bahwa persaingan yang semakin ketat membuat tingkat hunian semakin meresahkan pengusaha jasa akomodatif, baik akomodasi budget maupun hotel standar dan kelas atas. Penelitian ini mengolah 50 sampel yang terdiri dari hotel bintang 1 - 3, hotel melati (non bintang) dan losmen. Metode pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden. Selanjutnya data diolah dengan menggunakan alat analisis yang dikenal dengan Partial Least Square (PLS). Penelitian ini menyimpulkan bahwa kapabilitas inovatif, manajemen pengetahuan, dan modal intelektual yang merupakan bagian dari aset tak berwujud perusahaan berpengaruh positif terhadap keunggulan bersaing. Keunggulan bersaing juga berpengaruh positif terhadap kinerja perusahaan. Studi ini memberikan implikasi manajerial bahwa pengusaha jasa akomodasi anggaran mampu meningkatkan keunggulan kompetitif dan kinerja perusahaan melalui pemahaman dan pengelolaan aset tidak berwujud mereka.Kata Kunci: Kinerja perusahaan; Keunggulan bersaing; Kapabilitas inovatif; Manajemen pengetahuan; Modal intelektual
Perceptions of Boarding Careers, Students Majoring in Accounting and Non-Accounting Students on the Ethics of Preparing Financial Statements Based on Boarding School Psak (Case Study on Islamic Boarding Schools in Pekalongan) Imam Prayogo; Annisa Qurrota Ayun; Muhammad Ubaidillah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5458

Abstract

Education in Indonesia lags far behind other countries in Asia. One of the causes is the lack of ethical implementation in the education system. Islamic boarding school education is generally organized by the community as a manifestation of education from, by, and for the community. Islamic boarding school is an Islamic educational institution with a dormitory or cottage system.One form of ethical violation that is still widely questioned in the accounting world is the issue of earnings management. Islamic boarding school caregivers and other administrators can be positioned as agents in Law No. 18 of 2019. This is because they get endowment funds from the central government and/or local governments. The principal here is the central government and/or local government because it provides endowment funds to Islamic boarding schools. Through PSAK Accounting for Islamic Boarding Schools, Islamic boarding schools are asked to present accountability in the form of financial reports. This study analyzes the differences in perceptions between boarding school caregivers, students majoring in accounting, students majoring in non-accounting, on the ethics of preparing financial statements. The results showed that there were no significant differences in perceptions in the three research samples, namely: boarding school caregivers, students majoring in accounting, and non-accounting students on the ethics of preparing financial statements.
TINJAUAN ATAS IMPLEMENTASI PERPANJANGAN MASA ANGSURAN UNTUK PEMBIAYAAN DI BANK SYARIAH PADA SITUASI PANDEMI COVID-19 Muhammad Ubaidillah; Rizqon Halal Syah Aji
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 6 No 1 (2020): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.711 KB) | DOI: 10.36908/isbank.v6i1.159

Abstract

Covid-19 pandemic has occurred in almost all countries in the world. The pandemic has caused millions of people to find it difficult to pay off credit or financing installments due to declining daily income. If these conditions are not properly addressed, it will cause a country's economic growth to decline. This article aims to examine the application of the Surah Al Baqarah verse 280 to the granting of credit or financing restructuring to debtors affected by the Covid-19 pandemic. The literature review method is used in this article. In addition, this article also uses descriptive analysis methods to describe the phenomena that occur in the field. The study conducted in this article shows that the application of Surah Al Baqarah verse 280 at the time of the Covid-19 pandemic can be a solution to maintain Indonesia's economic growth rate.
Integrating Exempt Values Inside The Family To Prevent Fraud Muhammad Ubaidillah; I’ana Umma; Muhammad Wildan Sholih
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 9 No 1 (2023): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 202
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v9i1.920

Abstract

Fraud is a serious problem in the business world. Fraud includes three main things, namely assets misappropriation, faudulent statement and corruption. Various efforts have been made in the framework of prevention. However, fraud still exists today. On the other hand, the family has the potential and an important role in shaping one's character. There are various positive values that can be instilled in children in family institutions. The problem is, many families are now just a mere formality. In fact, parents can educate their children to become anti-fraud individuals, one of which is by setting an example for their children. Therefore, this article proposes a new concept that combines the previous concepts. The concept is to instill exemplary values in the family to prevent fraud. This study uses descriptive analysis to propose the concept of cultivating exemplary values in the family to prevent fraud. This study uses a library research approach to collect secondary data from journal articles, books, reports, and websites that contain the existing concepts of exemplary values and fraud prevention. It is hoped that this formulation can actually reduce fraud that occurs later.
Co-Authors Amie Kusumawardhani Annisa Qurrota Ayun Armania Putri Wardhani Imam Prayogo I’ana Umma Muhammad Wildan Sholih Rizqon Halal Syah Aji, Rizqon Halal