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All Journal KABILAH : Journal of Social Community J-MACC : Journal of Management and Accounting JURNAL MAKRO MANAJEMEN Assyarikah : Journal of Islamic Economic Business COVIT Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Assyarikah: Journal Of Islamic Economic Business Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi
Alfi - Hasaniyah
Universitas Madura
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Lingkungan Kerja Dan Semangat Kerja Terhadap Kinerja Karyawan (Studi Kasus Pada PT. Pos Indonesia (PERSERO) Pamekasan) Runik Puji Rahayu; Alfi Hasaniyah; Citra Larashati Surya
Assyarikah: Journal of Islamic Economic Business Vol 3, No 2 (2022): Assyarikah: Journal Of Islamic Economic Business
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v3i2.813

Abstract

PT. Pos Indonesia (Persero) Pamekasan which is located at Jl. Mesigit No.3, Rw. 04 is a state-owned enterprise that aims to participate in implementing and supporting Government policies & programs in the field of economy and national development in general and in particular in the field of postal and giro services for communities both within and outside the territory of Indonesia by applying the principles of limited liability companies. The approach used in this study is a survey approach. The survey method is a research method that studies data from samples taken from a population to generalize and use questionnaires as a data collection tool. The results showed, 1) simultaneously showed that the working environment variable (X1) and work spirit (X2) simultaneously had an effect on employee performance by 0.761 or 76.1% while the rest (100% -76.1%= 23.9% ) influenced by other factors examined in this study. 2) partially shows that the working environment variable (X1) partially influences employee performance by having tcount> ttable which is 8,779> 2,009. 3) partially shows that the work spirit variable (X2) partially influences employee performance by having tcount> ttable which is 3,330> 2,009. 4) The most dominant variable influencing employee performance is the work environment (X1). The value of t is greater by having tcount> ttable which is 8,779> 2,009.
ANALISIS PERBANDINGAN AKTIVA TETAP BERDASARKAN PSAK TERHADAP LAPORAN KEUANGAN PT. MARINAL INDOPRIMA Citra Larashati Surya; Fathorrahman Fathorrahman; Alfi Hasaniyah
Assyarikah: Journal of Islamic Economic Business Vol 2, No 1 (2021): Assyarikah
Publisher : Al-Amien Prenduan for Islamic Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/assyarikah.v2i1.450

Abstract

Companies in the face of increasingly advanced business developments, a company that is founded must have a goal in order to make the company live in One form of investment is fixed assets that are used in the company's normal activities, researchers conducted a study aimed at comparing the method of depreciation of fixed assets based on PSAK against financial statements at PT. Marinal Indoprima is long term, meaning that the company must maintain its viability in achieving its goals. The research method used is descriptive quantitative research type, and the type of data used is quantitative data sourced from secondary data and primary data as well as data collection procedures through documentation. The results showed that the company has applied the method of depreciation of fixed assets based on PSAK. In its application, the company has distinguished fixed assets and how to obtain them by way of cash or credit purchases and built themselves. And the way the company assesses it considers all the costs incurred by the company to get fixed assets until they are ready for use. Represents the acquisition cost of its fixed assets, for depreciation of its fixed assets the company uses the straight-line method. And the researcher compares with the method of the number of years and the double declining balance method. With the sum of years digits method, the depreciation expense is compared with the straight-line method. Smaller the number of years, whereas with the double-declining balance method compared to by the straight line method. For the termination or disposal of fixed assets must obtain approval from the board of directors and disclosure and reporting is done at the end of the year. 
ANALISIS PERBANDINGAN AKTIVA TETAP BERDASARKAN PSAK TERHADAP LAPORAN KEUANGAN PT. MARINAL INDOPRIMA Citra Larashati Surya; Fathorrahman Fathorrahman; Alfi Hasaniyah
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 2, No 1 (2021): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28944/masyrif.v2i1.707

Abstract

Perusahaan dalam menghadapi perkembangan usaha yang semakin maju, sebuah perusahaan yang didirikan harus mermiliki suatu tujuan agar dapat membuat perusahaan hidup dalaSalah satu bentuk investasi tersebut adalah aktiva tetap yang digunakan dalam kegiatan normal perusahaan, peneliti melakukan penelitian bertujuan untuk membandingkan metode penyusutan aktiva tetap berdasarkan PSAK terhadap laporan keuangan pada PT. Marinal Indoprima.m jangka panjang, artinya perusahaan harus mempertahankan kelangsungan hidupnya dalam pencapaian tujuan. Metode penelitian yang digunakan adalah jenis penelitian deskriptif kuantitatif, dan jenis data yang digunakan adalah data kuantitatif yang bersumber dari data sekunder dan data primer serta prosedur pengumpulan data melalui dokumentasi.  Hasil penelitian menunjukkan bahwa perusahaan telah menerapkan metode penyusutan aktiva tetap yang berdasarkan PSAK. Dalam penerapannya perusahaan telah membedakan aktiva tetap serta cara perolehannya dengan cara pembelian tunai maupun kredit dan dibangun sendiri. Dan cara penilainya perusahaan menganggap semua biaya yang dikeluarkan oleh perusahaan untuk mendapatkan aktiva tetap sampai siap pakai. Merupakan harga perolehan aktiva tetapnya, untukpenyusutan aktiva tetapnya perusahaan menggunakan metode garis lurus. Dan peneliti membandingkan dengan metode jumlah angka tahun dan metode saldo menurun ganda. Dengan metode jumlah angka tahun hasilnya beban penyusutannya dibandingkan dengan metode garis lurus. Lebih kecil jumlah angka tahun, sedangkan dengan metode saldo menurun ganda dibandingkandengan metode garis lurus. Untuk penghentian atau penghapusan aktiva tetap harus mendapatkan persetujuan dari dewan direksi serta pengungkapan dan pelaporan dilakukan pada akhir tahun.
Pengaruh Human Capital dan Social Capital terhadap Kinerja UKM Keris: Peran Mediasi Strategic Agility di Kabupaten Sumenep Alfi Hasaniyah; Nur Syakherul Habibi; Muhammad Yasir Zain; Syaiful Yasir Zain; Dian Lestari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.16378

Abstract

This study examines the transformation of SME performance in the keris craft industry in Aeng Tong-tong Village, Sumenep Regency, by analysing the roles of human capital, social capital, and strategic agility. The study is motivated by several challenges faced by keris-based small and medium-sized enterprises (SMEs), including limited human resource quality, weak managerial capability, restricted access to modern markets, and low adaptability to technological change. A quantitative explanatory research design was employed. The population comprised 600 keris SME entrepreneurs, with 152 respondents selected through purposive sampling. Data were collected using a structured questionnaire measured on a five-point Likert scale and analysed using Structural Equation Modeling (SEM) with AMOS. The results indicate that human capital and social capital positively and significantly influence strategic agility, yet neither variable directly affects SME performance. In contrast, strategic agility has a positive and significant impact on the performance of keris SMEs. Moreover, strategic agility functions as a mediating mechanism linking human capital and social capital to SME performance. These findings suggest that improving the performance of culturally based SMEs depends not only on strengthening organisational resources but also on the capability to respond rapidly and adaptively to changing business environments. The study contributes to the dynamic capabilities literature, highlighting strategic agility as a mechanism that transforms organisational resources into enhanced SME performance.
Co-Authors Citra Larashati Surya Dian Lestari Fathorrahman Fathorrahman Kasanova, Ria Matsaini, Matsaini Muhammad Yasir Zain Nur Syakherul Habibi Rahayu, Runik Puji Sholeh Rachmatullah Syaiful Yasir Zain Syaiful, Syaiful Ummi Wahyuni