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All Journal PROSIDING SEMINAR NASIONAL PERMANA JDM (Jurnal Dinamika Manajemen) Martabe : Jurnal Pengabdian Kepada Masyarakat Masyarakat Berdaya dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Amirah Amirah
Universitas Pancasakti Tegal
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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MEKANISME PENENTUAN HARGA: PERSPEKTIF EKONOMI SYARIAH ., Amirah
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

Marketmechanismsisanexchange of goodsandservices and have beengoing on since thebeginningof humancivilization. The importance ofthe marketin Islamcan not be separatedfrom thefunctioning of the marketasan arena forthe sale and purchaseof physicalactivity, butthe rules, normsandissues related tothe market, one of which isthe determination ofthe price. In the concept ofshariaeconomics, determination of priceis doneby consensusbetweensellersandbuyers. In contrasttoconventional economicbargainingdonebythe strengthandability ofeach partyto argue.The basic assumptionused inthis conceptnotonlyto maximizeprofitsorincreasewealthper se,asthere isthe underlying assumptioninthe conventionaleconomy, butmusthave theintentionto help each other, andfacilitatebetween thetwo sides. Interventioncan be doneduring thedetermination of priceconcernsandprotectthe interests ofsociety at large, andthere is noinjured party. Keywords: Price, sharia economic
PENGARUH ALOKASI DANA ZAKAT TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH ,, Amirah; Raharjo, Teguh Budi
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

The purpose of this research is to examine the effect of the allocation of zakat funds on the financial performance of Islamic banking 2009-2012. The choosing of the samples done by purposive sampling with the requirement all the companies publishing their sources and uses of funds statement of zakat, in order to obtain four banks, namely Bank Syariah Mandiri, Bank Muamalat, BRI syariah, and Bank Mega Syariah. Testing conducted using Partial Least Squares ( PLS ) mediation effect, ie entering Dana Pihak Ketiga as an intervening variable. Results of this study indicate that the zakat significant effect on the financial performance of Islamic banking to Dana Pihak Ketiga as mediating variable. These results indicate that Islamic banks have implemented effective marketing strategies through distribution of zakat is performed simultaneously in the framework of Corporate Social Responsibility (CSR) in attracting investors to invest their funds in Islamic banks.Keywords : zakat , dana pihak ketiga , islamic banking financial performance, corporate socialresponsibility (CSR)
PENGARUH “JOKOWI EFFECT” TERHADAP HARGA SAHAM - Amirah
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

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Abstract

The purpose of this study is to examine the effect of “Jokowi Effect” to abnormal stock return of  companies included LQ 45 during the 30 days before and 30 days after the inauguration of Joko Widodo become President of the Republic of Indonesia. samples were selected by using purposive sampling method with the criteria included in the LQ 45 index over the study period , as well as havingstock price data that can be accessed through Yahoo finance, in this case 32 shares selected into thesample. By using the event study approach, the results of different test paired sample t tests showedthat the value of T test of -1.146 < 1.96 with a significance level of 0.261 > 0.05, which means that H0is accepted, that there was no significant difference between the company's stock price LQ 45 at thetime before and after the inauguration of Joko Widodo as the President of the Republic of Indonesia. Keywords: Jokowi Effect, LQ 45, Abnormal Return
Implementasi Pemasaran Terintegrasi Kelompok Tani Ternak Mengkar Sari Brebes Inayah Adi Sari; Makmur Sujarwo; Amirah Amirah
Masyarakat Berdaya dan Inovasi Vol. 2 No. 1 (2021): April
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33292/mayadani.v2i1.33

Abstract

Tujuan Program Pengabdian kepada Masyarakat (PPM) ini adalah memberdayakan para pengusahan telur itik dan telur asin dengan memberikan pelatihan-pelatihan yang bermanfaat sebagai penguatan dalam berbisnis. Permasalahan yang dihadapai oleh mitra adalah permasalahan manajemen, yaitu tingginya tingkat persaingan dan penguatan dalam pengelolaan keuangan bisnis. Metode pelaksanaan yang digunakan dalam program ini adalah berupa pelatihan kewirausahaan,  manajemen keuangan bisnis, dan pelatihan penyusunan proposal permohonan bantuan serta pendampingan dalam startegi pemasaran.Kegiatan ini diikuti sekitar 40 orang peternak itik yang tergabung dalam paguyuban kelompok tani telur itik Mengkar Sari Desa Wanasari. Dalam kegiatan ini diberikan materi mengenai kewirausahaan, pengelolaan keuangan bisnis, dan pemasaran terintegrasi. Dengan kegiatan PKM ini, permasalahan yang dihadapi mitra bisa terselesaikan, meskipun belum semuanya. Permasalahan yang masih dihadapi mitra adalah pada saat terjadi panen raya. Mereka kebingungan dalam memasarkan produknya, mengingat daya tahan telur mentah hanya sekitar 7 hari.Melihat kondisi tersebut, kegiatan PKM ini harus terus dilakukan. Hal ini yang mendasari tim untuk melaksanakan kegiatan PKM lebih lanjut. Maka dari itu, perlu ada kerja sama antara Instansi Perguruan Tinggi dengan Dinas Peternakan Kabupaten Brebes yang dihadapi. Metode pelaksanaan yang digunakan dalam program ini adalah berupa pelatihan kewirausahaan,  manajemen keuangan bisnis, dan pelatihan penyusunan proposal permohonan bantuan serta pendampingan dalam startegi pemasaran. Kegiatan ini diikuti sekitar 40 orang peternak itik yang tergabung dalam paguyuban kelompok tani telur itik Mengkar Sari. Dalam kegiatan ini diberikan materi mengenai kewirausahaan, pengelolaan keuangan bisnis, dan pemasaran terintegrasi. Dengan kegiatan PKM ini, permasalahan yang dihadapi mitra bisa terselesaikan, meskipun belum semuanya. Permasalahan yang masih dihadapi mitra adalah pada saat terjadi panen raya. Mereka kebingungan dalam memasarkan produknya, mengingat daya tahan telur mentah hanya sekitar 7 hari. Melihat kondisi tersebut, kegiatan PKM ini harus terus dilakukan. Hal ini yang mendasari tim untuk melaksanakan kegiatan PKM lebih lanjut. Maka dari itu, perlu ada kerja sama antara Instansi Perguruan Tinggi dengan Dinas Peternakan Kabupaten Brebes
PENGARUH GROWTH OPPORTUNITY, PERTUMBUHAN ASET, PROFITABILITAS, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Mohammad Arridho Nur Amin; Amirah Amirah; Lukman Abdul Azis
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 1 (2023): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v3i1.168

Abstract

The purpose of this study is to determine whether there is an effect of Growth Opportunities on capital structure, to determine the effect of Asset Growth on capital structure, to determine the effect of Profitability on capital structure, to determine the effect of Business Risk on capital structure and to determine the effect of Growth Opportunities, Asset Growth, Profitability, and Business Risk to Capital Structure together with capital structure. The population and sample in this study were 17 property and real estate companies using a purposive sampling method. The data used in this study is secondary data in the form of financial statements of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for 2017-2021. While the data analysis used is multiple linear regression analysis using SPSS version 26. The results of the analysis of this study are Growth Opportunity has an effect on capital structure with a significant level of 0.000 (<0.05). Asset growth has no effect on capital structure with a significant level of 0.501 (> 0.05). Profitability has an effect on capital structure with a significant level of 0.018 (<0.05). Business risk has no effect on capital structure with a significant level of 0.527 (> 0.05) and Growth Opportunity, Asset Growth, Profitability and Business Risk together have an effect on capital structure with a significant level of 0.000 (<0.05).
Analisis Perbandingan Penggunaan Forward Contract Hedging dan Money Market Hedging dengan Open Position dalam Meminimalkan Pembayaran Hutang Impor Siti Subaedah; Tri Sulistyani; Amirah Amirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 2 (2019): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i2.49

Abstract

Tujuan Penelitian ini adalah : 1) Untuk mengetahui ada atau tidaknya perbedaan antara penggunaan forward contract hedging dengan open position dalam meminimalkan pembayaran hutang impor. 2) Untuk mengetahui ada atau tidaknya perbedaan antara penggunaan money market hedging dengan open position dalam meminimalkan pembayaran hutang impor. Data yang dikumpulkan dalam penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah sumber sekunder yang diperoleh dari laporan keuangan tahunan yang dipublikasikan dari Bursa Efek Indonesia periode 2014-2018. Sedangkan metode analisis data dan uji hipotesis yang digunakan adalah dengan uji beda T-test atau uji independent sampel T-test. Berdasarkan hasil penelitian diperoleh : 1) Tidak ada perbedaan yang signifikan antara penggunaan forward contract hedging dengan open position dalam meminimalkan pembayaran hutang impor. 2) Tidak ada perbedaan yang signifikan antara penggunaan money market hedging dengan open position dalam meminimalkan pembayaran hutang impor. Namun, di antara kedua teknik hedging tersebut, jumlah hutang impor yang paling rendah adalah ketika perusahaan menggunakan teknik money market hedging.
Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Cinti Rahayu; Amirah Amirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 2 (2018): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i2.78

Abstract

This study aims to prove the influence of program pemutihan motor vehicle tax (PKB), free transfer of name (BBNKB), and socialization taxation to the taxpayer to pay motor vehicle tax SAMSAT office Brebes. The population of this study are all motor vehicle texpayers registered at SAMSAT Brebes Joint Office. This sample used in this research is accidental sampling method is the technique of determining the sample by chance, ie anyone who by chance met with the researchers. Data were collected by survey method with questionnaires, and questionnaires were eligible for 100 questionnaires. Data analysis technique used Multiple Linear Regression Analysis. The results showed partialy had an affect that program pemutihan motor vehicle tax (PKB) with significant value 0,000 < 0,005, free transfer of name (BBNKB) with significant value 0,013 < 0,05,and socialization with significant value 0,000 < 0,05. Simultaneously all variabels had an effect on taxpayer to pay motor vehicle tax at SAMSAT Brebes Joint Office with significant value 0,000 < 0,05.
Pengaruh Karakteristik Perusahaan, Good Corporate Governance (GCG), dan Corporate Social Responsibility (CSR) terhadap Penghindaran Pajak (Tax Avoidance) Aditya Kusuma Wardani; Eva Anggra Yunita; Amirah Amirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

This study aims to explain the effect simultaneously and partially of the variable firm size, leverage, capital intensity, audit committee, independent commissioner and CSR on tax avoidance. Data collection of this study using secondary data. Deep population this research is a food and beverage company. While the sample in this study is a food and beverage company listed on the Stock Exchange in 2014-2016, which amounted to 11 companies. In this case the financial statements of the company, which amounted to 33 financial statement data. The results showed that simultaneously the size of the company, leverage, capital intensity, audit committee, independent commissioner and CSR had a significant effect on tax avoidance. Firm size, leverage, capital intensity, and CSR simultaneously have a significant effect on tax avoidance. While the audit committee and independent commissioners simultaneously have no effect on tax avoidance
Pengaruh Tingkat Suku Bunga, Capital Adequacy Ratio, Non Performance Loans dan Loan To Deposit Ratio terhadap Penyaluran Kredit UMKM Indah Sri Lestari; Amirah Amirah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 1 (2017): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

Influence of Interest Rates, Capital Adequacy Ratio, Non Performance Loans And Loan To Deposit Ratio Against MSME Credit Distribution (Case Study of National Private Commercial Banks 2014-2016). The purpose of this study is 1) to determine the effect of interest rates on MSME lending 2) to determine the effect of capital adequacy ratio on MSME lending 3) to determine the effect of non performance loans on MSME lending 4). to determine the effect of loan to deposit ratio on MSME lending, 5) to determine the effect of interest rates, capital adequacy ratios, non-performance loans, and loan to deposit ratio together on MSME lending. The hypothesis in this study is 1) there is an influence of interest rates on MSME lending 2) there is an influence of capital adequacy ratio on MSME lending, 3) there is an effect of non performance loans on MSME lending, 4) there is a loan to deposit ratio effect on distribution MSME loans, 5) there are influences on interest rates, capital adequacy ratios, non-performance loans, and loan to deposit ratios against MSME lending. The method of data collection in this study is the documentation method. The method of data analysis in this study is the classic assumption test, simple regression analysis, test the significance of simple regression, multiple regression analysis, multiple regression test significance, and analysis of the coefficient of determination. The conclusion of this study is 1) there is a negative and significant interest rate effect on MSME lending, as evidenced by the regression equation, namely Y = 5,643-0,026 X1. From the results of the calculation of the significance test obtained sig value of 0.012. Because the sig value of 0.012 <0.05, it can be interpreted that there is a significant influence on the interest rate on MSME lending together. 2) there is a positive influence and a significant capital adequacy ratio to MSME lending, as evidenced by the regression equation, namely Y = 4.966 + 0.024 X2. From the results of the calculation of the significance test obtained sig value of 0.003. Because the sig value 0.003 <0.05 can be interpreted that there is a significant effect of capital adequacy ratio on the distribution of MSME loans together. 3) there is a positive and not significant effect on non performance loans on MSME lending, as evidenced by the regression equation, namely Y = 5.433 + 0.010 X3. From the results of the calculation of the significance test, the sig value is 0.183. Because the sig value of 0.183> 0.05 can be interpreted that there is no significant effect of non-performance loans on MSME loan disbursement together. 4) there is a positive and insignificant influence of loan to deposit ratio on MSME lending, as evidenced by the regression equation, namely Y = 4,599 + 0,010 X4. From the results of the calculation of the significance test, the sig value is 0.306. Because the sig value is 0.306> 0.05, it can be interpreted that there is no significant effect of loan to deposit ratio on MSME lending together. 5) there is a positive and significant influence of interest rates, capital adequacy ratios, non performance loans, and loan to deposit ratio together towards MSME lending, as evidenced by the regression equation, namely Y = 4,660 + 0,008 X1 + 0,028 X2 + 0,007 X3 + 0,002 X4. From the calculation results obtained a significance value of multiple regression coefficients 0.049 <0.05, meaning that there is a significant effect of interest rates, capital adequacy ratios, non performance loans, and loan to deposit ratio together towards MSME lending to National Private PUBLIC Banks Year 2014-2016 together.
PEMANFAATAN PLATFORM ONLINES SHOP GUNA MENINGKATKAN KINERJA UMKM KLUBANOSTIC DI KABUPATEN BREBES Gunistiyo Gunistiyo; Yuni Utami; Sri Murdiati; Amirah Amirah; Agus Prasetyono; Muchamad Sukron
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 4 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i4.1340-1346

Abstract

Pemanfaatan platform onlineshop untuk meningkatkan kinerja UKM Klubanostic di Kabupaten Brebes. Untuk menanggapi tekanan persaingan yang dinamis, banyak Usaha Mikro, Kecil, dan Menengah (UMKM) yang menggunakan platform digital untuk memperkuat strategi bisnis mereka. Namun, pelaksanaan Teknologi Informasi dan Komunikasi (TIK) bisa memerlukan biaya investasi yang besar, namun belum tentu menghasilkan peningkatan kinerja. Platform digital dapat dianggap sebagai kerangka teknis yang menghubungkan organisasi ke platform, sehingga mereka dapat mengumpulkan, mengintegrasikan, dan menghitung informasi pada platform. Sebuah penelitian dilakukan untuk mengeksplorasi dampak dari platform digital pada kinerja UKM Klubanostic di Kabupaten Brebes. Dalam penelitian ini, kinerja perusahaan dianalisis sebelum dan sesudah penerapan platform toko online. Hasil penelitian menunjukkan bahwa penggunaan platform toko online memberikan dampak positif pada kinerja perusahaan, seperti peningkatan kinerja keuangan, kinerja pasar, dan efisiensi operasional. Dengan demikian, hasil penelitian ini menyatakan bahwa penggunaan platform digital dapat membantu UMKM mengatasi keterbatasan dan bersaing dengan lebih efektif di pasar.
Co-Authors Aditya Kusuma Wardani Agus Prasetyono Agustina Handayani Anggra, Eva Balqis, Mrs. Briliani Dwi Hapsari Cinti Rahayu Eva Anggra Yunita Gunistiyo Gunistiyo Indah Sri Lestari Indah Sri Lestari, Indah Sri Lukman Abdul Azis Mei Rani Amalia Mohammad Arridho Nur Amin Muchamad Sukron Rahayu, Cinti Siti Subaedah Sri Murdiati Sujarwo, Makmur Susilawati, Agnes Dwita Teguh Budi Raharjo Tri Sulistyani Wardani, Aditya Kusuma Yuni Utami Yuniarti Herwinarni