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STRUKTUR TEORI AKUNTANSI SYARIAH DALAM EFEKTIFITAS PENGAMBILAN KEPUTUSAN MANAJEMEN DALAM PERSPEKTIF SYARIAH Fadly, Boy; Sari Saragih, Lenny Menara
JURNAL MUTIARA AKUNTANSI Vol. 3 No. 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.663 KB)

Abstract

Penelitian ini bertujuan untuk memahami posisi Al-Qur’an yang harus dijadikan landasan dalam berpikir teoritis logis, dalam memanfaatkan kajian dasar keilmuan akuntansi sebagai informasi keuangan untuk pengambilan keputusan manajemen. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan kajian-kajian teoritis yang mendasarinya. Hasil penelitian ini adalah dengan memahami tujuan perusahaan yang dipahami secara syari’ah dalam metode pentuple bottom line dengan “taqwa” sebagai lensa memahami ayat Qauliyah (alqur’an dan hadist) dengan mendasarinya atas kejadian-kejadian bisnis (realitas/habitus) sebagai tanda/ayat Kauniyah. Pijakan ini akan menhasilkan Prinsip, Konsep dan Prosedur akuntansi syari’ah. Prinsip, Konsep dan Prosedur ini akan diabstraksi atau dasar pemahaman masalah untuk menyimpulkan atau menggenarilisasi keputusan manajemen. Keputusan manajemen itu sendiri harus dilandasi semangat konsep pentuple bottom line yakni mengarahkan manajemen dan stakeholder dalam tujuan selain profit, manusia dan alam, yakni menyadari dan respek terhadap kesadaran manusia terhadap ke-Ilaihan dan kesatuan terhadap Allah SWT. Kata Kunci: Pentuple Bottom Line, Ayat Qauliyah, Ayat Kauniyah, Keputusan Manajemen, Prinsip, Konsep dan prosedur Akuntansi Syari’ah
STRUKTUR TEORI AKUNTANSI SYARIAH DALAM EFEKTIFITAS PENGAMBILAN KEPUTUSAN MANAJEMEN DALAM PERSPEKTIF SYARIAH Boy Fadly; Lenny Menara Sari Saragih
JURNAL MUTIARA AKUNTANSI Vol 3 No 2 (2018): Jurnal Mutiara Akuntansi Volume 3 No. 2 Tahun 2018
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.663 KB)

Abstract

Penelitian ini bertujuan untuk memahami posisi Al-Qur’an yang harus dijadikan landasan dalam berpikir teoritis logis, dalam memanfaatkan kajian dasar keilmuan akuntansi sebagai informasi keuangan untuk pengambilan keputusan manajemen. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan kajian-kajian teoritis yang mendasarinya. Hasil penelitian ini adalah dengan memahami tujuan perusahaan yang dipahami secara syari’ah dalam metode pentuple bottom line dengan “taqwa” sebagai lensa memahami ayat Qauliyah (alqur’an dan hadist) dengan mendasarinya atas kejadian-kejadian bisnis (realitas/habitus) sebagai tanda/ayat Kauniyah. Pijakan ini akan menhasilkan Prinsip, Konsep dan Prosedur akuntansi syari’ah. Prinsip, Konsep dan Prosedur ini akan diabstraksi atau dasar pemahaman masalah untuk menyimpulkan atau menggenarilisasi keputusan manajemen. Keputusan manajemen itu sendiri harus dilandasi semangat konsep pentuple bottom line yakni mengarahkan manajemen dan stakeholder dalam tujuan selain profit, manusia dan alam, yakni menyadari dan respek terhadap kesadaran manusia terhadap ke-Ilaihan dan kesatuan terhadap Allah SWT. Kata Kunci: Pentuple Bottom Line, Ayat Qauliyah, Ayat Kauniyah, Keputusan Manajemen, Prinsip, Konsep dan prosedur Akuntansi Syari’ah
Pengaruh Harga, Produk, dan Promosi Terhadap Minat Beli Pada Toko Online Lazada Lili Suryati; Lenny Menara Sari Saragih; Fajrillah Fajrillah; Andriasan Sudarso; Altari Meli Gita Tarigan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1222

Abstract

The purpose of this study was to determine the effect of price, product, and promotion on buying interest in the Lazada Online Store. The method used in this research is a descriptive quantitative method which is carried out through data collection using questionnaires and statistical test data analysis. The sample taken is the entire population in this study, amounting to 79 respondents. The instruments used are validity and reliability tests. Analysis of the data used is multiple linear regression analysis. The hypothesis test used is a partial t-test, simultaneous F-test, and determination test.The results of the multiple linear regression test are Y = 3,713+0,157X1+0,202X2 +0,512X3+e. The results showed that partially Price, Product, and Promotion had a significant and significant effect on Buying Interest at the Lazada Online Store. And the results of the study simultaneously show that Price, Product, and Promotion have a significant and significant effect on Buying Interest at the Lazada Online Store. The coefficient of determination obtained for the effect of Price, Product, and Promotion has a significant and significant effect on Purchase Interest obtained by 70.90%, while the remaining 29.10% is influenced by other factors not examined in this study
Pengaruh Karakteristik Budaya Organisasi dan Komunikasi Terhadap Produktivitas Kerja Karyawan PT Adira Dinamika Multi Finance Tbk Puput Ulina Hutasoit; Lusiah Lusiah; Lenny Menara Sari Saragih
Journal of Trends Economics and Accounting Research Vol 1 No 2 (2020): December 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.074 KB)

Abstract

This study aims to determine the influence of Organizational Culture Characteristics and Communication on Employee Work Productivity at PT Adira Dinamika Multi Finance Tbk Branch Office Ringroad Medan. This research uses descriptive quantitative research methods. The population in this study was 75 employees and the research sample was 75 employees of PT Adira Dinamika Multi Finance Tbk Branch Office Ringroad Medan with a saturated sampling method. The results showed that partially the characteristics of organizational culture had no effect on employee work productivity while communication had an effect on employee work productivity. Simultaneously test showed that the characteristics of organizational culture and communication have an effect on employee work productivity
The Influence of Brand Image, Price, Product Quality, and Distribution on Purchase Decisions for Fiesta Chicken Nugget Products (Smart Superstore Medan City) Andriasan Sudarso; Lili Suryati; Lenny Menara Sari Saragih; Fajrillah Fajrillah; Shamir Hasyim Syarif; Klara Ratna Putri Nazara
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.1839

Abstract

The purpose of this study was to determine the effect of brand image, price, product quality, and distribution on decisions in purchasing products from Fiesta Chicken Nugget (Smarco Superstore, Medan City). The results of the multiple linear regression test Y= 1.409 + 0.102X1 - (-0.045) X2 + 0.711X3 + 0.127X4+e. The results showed that partially Brand Image, Price, Product Quality, and Distribution, on the Purchase Decision of Fiesta Chicken nuggets. And the results of the study simultaneously showed that Brand Image, Price, Product Quality, and Distribution, had a significant and significant effect on Purchase Decisions. The coefficient of determination obtained for the partial effect of Brand Image, Price, Product Quality, and Distribution, on Purchase Decisions is obtained by 70%, while the remaining 30% is influenced by other factors not examined in this study.
CUSTOMER BRAND LOYALTY MODEL FOR SOCIAL MEDIA MARKETING R. Dewi Pertiwi; Wikrama Wardana; Anthon Tondo; Anwar Sulaiman; Merry Fithriani; Gunawan Gunawan; Lenny Menara Sari Saragih
Sosiohumaniora Vol 25, No 2 (2023): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, JULY 2023
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v25i2.46291

Abstract

Identifying the relationship between user engagement, social media marketing, and word-of-mouth referrals to Gojek, an online transportation platform, was the objective of a study conducted in Indonesia. Using a quantitative causal method, researchers gauged the influence of factors like social media marketing and user engagement on customer loyalty. An exclusive group of 300 Instagram followers of Gojek, who had followed and liked their brand page for a minimum of six months, were handpicked for the research. Brand loyalty was identified as the most significant outcome produced through the use of structural equation modeling (SEM). The analysis highlighted a positive and significant effect from the exogenous variables on the endogenous variables. Social media marketing was the key factor contributing to this impact.
Pengaruh Karakteristik Individu, Kelompok Referensi, dan Tingkat Pendapatan dalam Penggunaan Produk Palsu Edison Parulian; Shamir Hasyim Syarif; Alexander Barus; Ahmad Saputra; Lenny Menara Sari Saragih
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 7 No. 3 (2023): Volume 7 Nomor 3 Agustus 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/remik.v7i3.12711

Abstract

Industri barang palsu terutama pada produk-produk merupakan ancaman bukan saja terhadap terhadap perekonomian global, namun juga terhadap industri dan merek lokal. Karena dengan semakin kuat merek (terutama barang-barang mewah) yang dipalsukan, maka seringkali menyebabkan turunnya permintaan akan merek-merek lokal yang orisinal. Peneltian ini bertujuan untuk membuat sebuah model yang dapat memprediksikan keputusan seseorang untuk membeli barang palsu berdasarkan karakteristik individu konsumen. Objek barang palsu ditentukan berdasarkan hasil interaksi antara karakteristik barang dan penggunaanya yang membentuk apa yang dinamakan dimensi dari conspicuous consumption dalam penelitian ini. Hasil penelitian menunjukkan bahwa karakteristik gender tidak berpengaruh secara signifikan terhadap tingkat probababilitas penggunaan produk bajakan pada kelompok mahasiswa Universitas IBBI. Kelompok referensi yang dalam penelitian ini merupakan teman dan sahabat (peer influence) yang kerap dijadikan referensi dalam pembelian berpengaruh siginifikan terhadap probabilitas penggunaan barang palsu. Sedangkan dari karakteristik pendapatan dapat dinyatakan bahwa semakin tinggi latar belakang pendapatannya maka akan semakin tidak ingin menggunakan produk bajakan untuk menunjukkan kemampuan finansial dan kekaguman diantara teman-teman mahasiswa di lingkungan kampus.
CUSTOMER SATISFACTION MEDIATES THE EFFECT OF SERVICE QUALITY AND CUSTOMER VALUE ON CUSTOMER LOYALTY Andriasan Sudarso; Lili Suryati; Lenny Menara Sari Saragih; Maretta Ginting; Wikrama Wardana; Lenggogeni Lenggogeni; Rita Zahara
Sosiohumaniora Vol 25, No 3 (2023): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, NOVEMBER 2023
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v25i3.46323

Abstract

The purpose of this research is to investigate the ways in which features of a business’s operations, such as the level of service quality and the value it gives to consumers, may have a direct influence on the degree to which customers are satisfied with the company and remain loyal to the organization. In this investigation, the technique for evaluating the data is called structural equation modeling partial squares (SEM-PLS), and the application that was used is called Warp PLS. Both of these terms relate to the same thing: the evaluation method for the data. One hundred persons, in all, took part in the inquiry that was being conducted. According to the findings, there was a significant and obvious correlation between the quality of service that was provided to customers and the value that they got in terms of customer satisfaction as well as customer loyalty. This was the case even though there was no direct causal relationship between the two variables. In addition, there is a connection between happy customers and a successful firm. The service that they got by looking at the value that was supplied to the customer.
Training on Making "Anchovy Potato Chips" to Encourage Entrepreneurship Mindset of Local Housewife in Silalas Village Medan Parulian, Edison; Menara Sari Saragih, Lenny; Lusiah, Lusiah; Tarwiyah, Tarwiyah; Wongsosudono, Corinna
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.235

Abstract

The training activity of making chips for housewives of Silalas village in West Medan conducted at IBBI University is one of the activities of the partnership-based UMKM development program. This training activity was carried out from the presentation and strengthening of material on entrepreneurship and also finance and sanitation for housewives. Activities other than transferring entrepreneurial knowledge and also direct practice of making chips are also a place for friendship and have a positive impact on broadening the horizons of academics. The results of the training activities carried out are expected to increase entrepreneurial interest among housewives and also improve skills to create small businesses and increase family income.
Training On Making "Soybean Tempe" To Increase Family Income For Local Housewives In Silalas Village, Medan Lusiah, Lusiah; Parulian, Edison; Menara Sari Saragih , Lenny; Tarwiyah, Tarwiyah; Wongsosudono, Corinna
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.237

Abstract

This activity is a partnership-based UMKM development program wherethis program provides activities to provide tempe training to housewiveslocated in Silalas Village, West Medan by bringing in resource personswho are UMKM assisted by the UMKM development program who alsoact as mentors for community members, especially mothers. households inthe Silalas Village environment to foster entrepreneurial interest andprovide ideas for business activities that can be carried out so as toimprove the family's economy. Apart from that, the resource person canalso share tips for successfully running a business using enthusiasm,tenacity and perseverance with housewives.