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PERSEPSI KONSUMEN TERHADAP GREEN MARKETING STARBUCKS MALL BOEMI KEDATON LAMPUNG Nina Lelawati; Nani Septiana; Rahmat Fajar Ramdani
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1150

Abstract

Abstract Environmental responsibility is a consumer perception of environmentally friendly management, particularly for a business. Environmental issues are becoming a new problem in the era of marketing.Green marketing can be a bad way to get people to buy from you."Green marketing" refers to satisfying customer needs, wants, and desires in relation to environmental preservation and upkeep. At Boemi Kedaton Mall in Lampung, the aim of this study is to ascertain how customers perceive Starbucks' green marketing.When it comes to the information about the subject that is the subject of the study, the type of research that is carried out is qualitative. In particular, the type of information that is examined can be a presumption, perspective, meeting, or quality of the individual or group that is the subject of the study.In order to process numerical data using statistical methods, qualitative methods are used to analyze the data. It is hoped that more precise measurement results will be obtained regarding the responses provided by respondents.The findings demonstrated that customers are at ease in the facility.Customers have two choices at every Starbucks location:smoking region or not.This is for the convenience of Starbucks customers entering the interior.Additionally, the ease with which information and promotions could be found on the Starbucks website piqued the interest of this study's respondents in the most recent promotions.
Does SAK Online Enhance The Quality of Financial Reporting? Any Eliza; Dinda Fali Rifan; Rahmat Fajar Ramdani
The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.615

Abstract

The study aimed to explore the financial reporting quality of Indonesia's sharia commercial banks before and after applying SAK Online using a paired sample t-test. The qualitative characteristics measurement developed by Nijmegen Center for Economics (NiCE) was adopted to assess the financial reporting quality. The qualitative measurement comprises relevance, timeliness, comparability, faithful representation, and understandability. The finding showed an α=5% significant difference in financial reporting quality before and after applying SAK Online. However, this study was limited to 14 of Indonesia's sharia commercial banks, indicating the results could not be generalized to all industries. Since SAK Online was launched in early May 2019, there has been no study on this subject. Therefore, there is a need for further studies to describe the effectiveness of this application.
PENYULUHAN INVESTASI DEPOSITO DAN OBLIGASI Rahmat Fajar Ramdani; Nina Lelawati; Celly Novita; Sindi Okvaniar
Abdimas Galuh Vol 5, No 1 (2023): Maret 2023
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v5i1.9975

Abstract

Fenomena terkait investasi yang terjadi saat ini adalah banyaknya mengenai penipuan berkedok investasi atau investasi bodong yang banyak merugikan masyarakat, hal ini diakibatkan kurangnya pemahaman literasi keuangan terutama pemahaman mengenai investasi. Untuk itu, kegiatan pengabdian kali ini bertujuan untuk memberikan edukasi mengenai investasi terutama instrument investasi rendah risiko deposito dan obligasi. Kegiatan pengabdian ini dilakukan dengan menggunakan metode penyuluhan secara langsung kepada masyarkat dengan cara mengumpulkan masyarakat di sebuah forum diskusi dan konsultasi yang berlokasi di My Cakes Metro pada 26 November 2022 dengan jumlah peserta penyuluhan sebanyak 25 orang. Kegiatan pengabdian berlangsung dengan lancar dan melalui kegiatan ini diperoleh kesimpulan bahwa masih minimnya pengetahuan peserta mengenai investasi terutama investasi pada instrumen obligasi dan deposito. Selain itu, peserta menganggap bahwa jika ingin berinvestasi memerlukan modal yang cukup besar dan banyak yang bingung bagaimana cara untuk memulainya.
Dampak Penerapan International Financial Reporting Standard terhadap Investasi Langsung Asing (FDI): (Studi Empiris Negara-Negara di Asia Periode Pengamatan 2006-2014) Rahmat Fajar Ramdani
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research purposed to analyzing influence of implementation IFRS to foreign direct investment in Asian countries. This research used population in Asian region and sample was used in this research are from 23 countries in Asian, that used IFRS and have capital market, with observation priod for nine years observation or 207 observation, starting from 2006 to 2014. To anlyzing hyphotesis, this research used multiple linier regression dummy variabel model. The result from this research showed that implementation IFRS with modification and partial have significant and positive influence to foreign direct investment.
Perbandingan Historical Cost dan Current Cost sebagai Dasar Penilaian Zakat Perbankan Syariah Any Eliza; Rahmat Fajar Ramdani
Jurnal Akuntansi dan Keuangan Islam Vol 8, No 1, April (2020)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v8i1.126

Abstract

This research aims to count and analyze the income of Sharia Commercial Bank based on current cost measurement and also test statistically the significancy of differences between the two measurements basis (historical cost and current cost). This research uses financial statements for the year 2018 of 12 Sharia Commercial Banks. The data is collected by using documentation method and literature study method. Analysis of data is conducted by using descriptive analysis and paired t-test to answer the hypothesis proposed in this research. Findings from the reserach shows that generally, income before zakah and tax of 12 Sharia Commercial Banks counted by using current cost measurement is higher than income before zakah and tax counted by using historical cost measurement. Although the result is not significant statistically, the differences are valuable and can affect the sum of zakat should be paid. Penelitian ini bertujuan untuk menghitung dan menganalisis laba Bank Umum Syariah di Indonesia dengan menggunakan dasar pengukuran current cost serta menguji secara statistik apakah terdapat perbedaan signifikan antara laba yang dihitung berdasarkan dasar pengukuran historical cost dengan current cost. Penelitian ini menggunakan data  laporan keuangan konsolidasian 12 Bank Umum Syariah tahun 2018. Metode pengumpulan data yang digunakan adalah metode dokumentasi dan studi pustaka. Analisis data dilakukan dengan analisis deskriptif serta uji statistik berupa uji t dua sampel berpasangan (paired t-test) untuk membuktikan hipotesis yang diajukan dalam penelitian ini. Hasil penelitian menunjukkan bahwa dasar pengukuran current cost menghasilkan nilai laba sebelum zakat dan pajak yang lebih tinggi dibandingkan dasar pengukuran historical cost. Meskipun hasilnya tidak signifikan secara statistik, perbedaannya sangat berharga dan dapat mempengaruhi jumlah zakat yang harus dibayar.
Pengaruh Pandemic Covid -19 Terhadap Perilaku Manajemen Laba (Studi Empiris Pada Perusahaan Sub Sektor Hotel, Pariwisata, Restoran dan Retail) Rahmat Fajar Ramdani; Dimas Pratomo; Ahmad Zuliansyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5049

Abstract

This study aims to prove whether the COVID-19 pandemic has an effect on corporate earnings management behavior through an accrual approach which is analyzed through changes in discretionary values. accruals before and after the COVID-19 pandemic. The research sample consisted of 16 companies consisting of the hotel, tourism, restaurant and retail sub-sectors which were selected using the purposive sampling method. To analyze whether there is a significant difference in the value of discretionary accruals due to the COVID-19 pandemic, this study uses paired sample t - test analysis. The results of the study prove that empirically the covid -19 pandemic has no effect on earnings management behavior as evidenced by the absence of significant differences in the value of discretionary accruals before and after covid -19 in the hotel, tourism, restaurant and retail sub-sector companies. Keyword: manajemen laba dan discretionary accrual, non discretionary accrual, covid -19
PENGARUH CARBON EMISSION DISCLOSURE TERHADAP SUSTAINABLE DEVELOPMENT GOALS (SDGs) Ersi Sisdianto; Rahmat Fajar Ramdani
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10, No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.559

Abstract

Maraknya perusahaan industri yang modern membuat semua pihak terkait dengan mudah mendapatkan keuntungan yang besar namun minim sekali dalam memperhatikan dampak lingkungan yang di hasilkan dari operasional perusahaan. Salah satunya adalah kurangnya pengelolaan limbah pabrik sehingga akan menyebabkan pencemaran lingkungan dan merusak ekosistem. Penelitian ini bertujuan untuk menganalisis secara parsial, simultan dan perspektif maqashid syariah terkait dengan carbon emission disclosure, sustainable development dan  (studi pada perusahaan yang terdaftar di Jakarta Islamic Index tahun 2019-2022. Penelitian menggunakan metode kuantitatif. Hasil penelitian ini menunjukan bahwa secara parsial variabel carbon emission disclosure berpengaruh positif terhadap sustainable development, variabel economic performance tidak dapat memoderasi pengaruh carbon emission diclosure terhadap sustainable development goals (SDGs). Kata Kunci: Carbon Emission Disclosure, Sustainable Development. 
The Impact of Islamic Work Ethics and Motivation on Employee Performance: A Case Study of BMT Ar-Rahmah Jaya Mulia, Central Lampung Peftiani, Widia; Ekawati, Evi; Ramdani, Rahmat Fajar
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 1, No 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE)
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v9i1.9841

Abstract

This research aims to determine the influence of Islamic work ethics and work motivation on employee performance, in this study quantitative methods. The population used is all employees at BMT Ar-Rahmah Jaya Mulia Central Lampung, totalling 35 employees. The sampling technique used is a saturated sampling technique, where the entire population is sampled in the study so that a research sample of 35 employees is obtained. At the same time, the data collection technique used is the distribution of questionnaires. Data is processed using SmartPLS version 4.0. The results show that Islamic work ethics have a positive and significant effect on employee performance, and work motivation has a positive and significant effect on employee performance.
The Supervisory Role of the Board of Commissioners and Audit Committee on Compliance with Financial Instrument Risk Disclosure in Indonesian General Banking Ramdani, Rahmat Fajar
LITERATUS Vol 6 No 2 (2024): Jurnal Ilmiah Internasional Sosial Budaya
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v6i2.1801

Abstract

Banking is a corporate sector that has high financial risks on financial instruments so that complete and transparent disclosure of risk information is needed to increase stakeholder trust. The purpose of this study is to examine the role of the existence of the board of commissioners and audit committees on compliance with risk disclosure on financial instruments in the general banking sector in Indonesia. This study uses 46 non-sharia general banks listed on the Indonesia Stock Exchange for the period 2021 to 2023. This study uses the number of boards of commissioners and audit committees as a measure of the board of commissioners and audit committee variables, this study uses a financial risk disclosure index compiled based on PSAK 107. To test the research hypothesis using multiple linear regression analysis. The results of the study empirically prove that the existence of the board of commissioners and audit committee can significantly affect the level of financial risk disclosure on financial instruments in general banking in Indonesia so that it can be concluded that the role of supervision of the audit committee and board of commissioners is able to strengthen management compliance with the provisions of accounting standards according to PSAK applicable in Indonesia.
Determinant Factors of The Frequency Of Fraud Occurance: Study on Sharia Banking in Indonesia Abdullah Hasan, M Hadi Alamsyah; Any Eliza; Rahmat Fajar Ramdani; Ersi Sisdianto
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i2.14381

Abstract

This study investigates the determinant factors of the frequency of fraud on sharia banking in Indonesia. This study employed frequency of fraud occurance as dependent variable, quality of islamic corporate governance implemantation and bank complexity as independent variable. This research is a quantitative research with the type of data used, namely secondary data obtained from the official website of each bank and the OJK website. The data analysis used is multiple regression analysis using the E-Views 10 application. The results of this study show that partially the variable quality of the implementation of Islamic corporate governance has a positive effect on the frequency of fraud occurance and bank complexity does not have a significant positive effect on the frequency of fraud occurance.