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All Journal JMS : Jurnal Manajemen Sinergi Al-Qalam Akuntansi'45 Journal of Management and Islamic Finance Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi
Abdul Hadi Sirat
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PERSEPSI MASYARAKAT TERHADAP PERBANKAN SYARIAH DI KOTA MAKASSAR Abdul Hadi Sirat
Al-Qalam Vol 16, No 2 (2010)
Publisher : Balai Penelitian dan Pengembangan Agama Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31969/alq.v16i2.481

Abstract

Bank Syariah merupakan bank yang beroperasi dengan tidak menggunakan bunga. Bank Syariahmerupakan lembaga keuangan yang operasional dan produknya dikembangkan berlandaskan padaAlquran dan Assunnah. Banyak faktor yang menyebabkan umat Islam belum berhubungan dengan banksyariah, antara lain: 1) masih rendahnya tingkatpengetahuan danpemahaman umat tentang bank syariah,2) peran ulama dan dai masih relatif kecil, 3) peran akademisi perguruan tinggi belum optimal, dan 4)peran ormas Islam juga belum optimal membantu dan mendukung gerakan bank syariah.Penelitian bertujuan untuk menggambarkan persepsi masyarakat terhadap keberadaan bank syariahdan menentukan pilihan dalam berinvestasi dengan produk-produk perbankan syariah, serta prospekperbankan syariah di masa mendatang. Metode analisis data yang digunakan adalah statistik deskriptif.Hasil penelitian menunjukkan bahwa tingkat pengetahuan responden tentang bank syariah di kotaMakassar cukup baik. Sebagian besar dari masyarakat telah mengetahui melalui media elektronik, mediamassa, dan rekan kerja. Secara umum, masyarakat tertarik untuk menjadi nasabah bank syariahkarena dilaksanakan berdasarkan prinsip Syariat Islam. Sebagian besar responden menyatakan manfaatyang diperoleh melalui bank syariah adalah terhindar dari praktik riba, lebih aman, lebih terjamin, danada rasa kebanggaan sebagai umat Islam, serta memiliki keunggulan kompetitif dalam perspektif Islam.
SIGNIFIKANSI NILAI PERUSAHAAN MELALUI VARIABEL INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PADA PERUSAHAAN INDEKS LQ45 Fajrul Rahman Bayau; Abdul Hadi Sirat; Hartaty Hadady
Jurnal Manajemen Sinergi Vol 9, No 2 (2021): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v9i2.5252

Abstract

Objective: This study aims to determine the significance of the firm value through the variable Intellectual capital and financial performance as an intervening variable in LQ45 companies listed in Indonesia Stock Exchange, with a sample of 20 companies.Methodology: The analytical method used is path analysis. The observation time was 5 years and the research data is secondary data by using purposive sampling method. In this research, intellectual capital is measured with a VAIC, financial performance measured by ROA, and the company's value is measured by Tobin's Q.Finding: Ha1, Ha2, and Ha3 are rejected, at the 5% confidence level.Conclusion: The results of this study indicate that intellectual capital has a positive effect on the financial performance, financial performance has a positive effect on corporate value, intellectual capital directly positive effect on the firm value, and financial performance is able to mediate the relations of intellectual capital on firm value even if the direct effect is greater than the indirect effect.
Pengaruh Perilaku Konsumen Terhadap Keputusan Pembelian Kue Khas Ternate (Bagea, Makron dan Roti Kenari) Lidia Ferial Alhadar; Abdul Hadi Sirat
Jurnal Manajemen Sinergi Vol 10, No 2 (2022): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v10i2.6140

Abstract

The purpose of this study is to know and analyze: (1)The influence of cultural factors on buying decisions typical ofTernate; (2) The influence of social factors on the purchase decisionof the typical cake of Ternate; (3) The influence of personal factorson buying decisions typical of Ternate; (4) Influence ofpsychological factor to decision of purchasing cake typical ofTernate; and (5) The influence of cultural, social, personal andpsychological factors on the buying decision of Ternate cakessimultaneously.Methodology: The test equipment used is multiple regressionanalysis using statistical package for social scientists (SPSS) as astatistical test tool. The number of samples of the study were 100consumers.Finding: H1, H2, H3, H5, and H5 are accepted at the 5%confidence level.Conclusion: The results showed that: (1) Cultural factors (X1) havea positive and significant effect partially on the purchase decision oftypical cakes ternate. These results are based on t arithmetic valuesgreater than t table values and smaller significance values thanalpha; (2) Social factors (X2) have a positive and partially significanteffect on buying decision of typical cakes of ternate. This result isbased on a larger F count value and a smaller significance valuethan the alpha value; (3) Personal factors (X3) have a positive andpartially significant effect on buying decision of Ternate typical cake.This result is based on a larger F count value and a smallersignificance value than the alpha value; (4) psychological c factors(X4) have a positive and partially significant effect on buyingdecision of Ternate typical cake. This result is based on a larger Fcount value and a smaller significance value than the alpha value;and (5) Cultural factors, social factors, personality factors, andpsychological factors have a positive and significant influencesimultaneously on the decision to purchase a typical cake Ternate.
Perilaku Praktek Soft Budget Constraint dalam Penganggaran di Pemerintah Daerah (Studi Kasus Pemerintah Provinsi Maluku Utara) Gestalt Ekya Nalendra; Abdul Hadi Sirat; E. Hartaty Hadady
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.257

Abstract

The main problem of this research is that in the management of regional finances in Indonesia, especially the North Maluku Provincial Government, there is a vertical fiscal imbalance, low commitment, and high information asymmetry that triggers practices. The purpose of this study is to explore information that occurs in the regional financial management of North Maluku Province to find out and identify the Behavioral Practices of soft budget constraints on regional financial management of North Maluku Province. The research method used in this study is a qualitative descriptive research method with a case study approach. This research focuses intensively on one particular object under study as a case. The results of this study indicate that the local government to solve financial problems is very weak. This can be seen from the APBD-P compiled by the North Maluku Provincial Government, which has a deficit and instead tends to increase SIKPA. Even though under these conditions, the provincial government should have implemented a surplus budget so that it could cover the previous year's SIKPA.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, SALES GROWTH, AND CAPITAL INTENSITY ON TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2019-2021 Tutupoho, Mutmaina; Abdul Hadi Sirat; Fadli Ali Taslim
Journal of Management and Islamic Finance Vol. 3 No. 2 (2023): Journal of Management and Islamic Finance
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jmif.v3i2.7237

Abstract

This study aims to assist investors in providing an overview of the factors that can influence tax evasion by analyzing the Influence of Good Corporate Governance, Sales Growth and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for 2019-2021. Good Corporate Governance, Sales Growth and Capital Intensity are used as independent variables and Tax Avoidance as the dependent variable. This study used a purposive sampling technique with a sample of 88 manufacturing companies that met the research criteria for the 2019-2021 period from a population of 193 companies. This study used Multiple Linear Regression Analysis to test the hypothesis. The results of this study indicate that partially Good Corporate Governance, Sales Growth and Capital Intensity significantly influence Tax Avoidance, and simultaneous hypothesis testing shows that Good Corporate Governance, Sales Growth and Capital Intensity significantly influence Tax Avoidance together.
THE INFLUENCE OF LITERACY FINANCE AND FINANCIAL TECHNOLOGY ON INCLUSION FINANCE FOR SMALL AND MEDIUM ENTERPRISE (SMEs) ACTORS IN TERNATE CITY Adinda Iskandar; Abdul Hadi Sirat; Muhsin N. Bailusy
Journal of Management and Islamic Finance Vol. 3 No. 2 (2023): Journal of Management and Islamic Finance
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jmif.v3i2.7369

Abstract

This research aims to analyze the role of financial literacy and financial technology on the financial inclusion of SMEs in Ternate. By applying a purposive sampling method, the number of samples used in this research were 50 SMEs engaged in the food industry. This research was carried out by using data analysis assisted by SPSS 25 software. The results of the research show that: (1) financial literacy has a significant effect on the financial inclusion of SMEs in Ternate City, meaning that the better the financial literacy implemented, the more financial inclusion behavior it will get better in certain businesses; (2) financial technology has a significant effect on the financial inclusion of SMEs in Ternate City. Financial literacy aids individuals in developing skills for managing personal finances. A thorough comprehension of budget creation, expense control, and savings can enhance a person's financial wellness. Financial literacy reduces financial uncertainty by providing knowledge about risks and ways to manage them. Additionally, fintech, or financial technology, contributes significantly to increasing financial inclusion.
Pengaruh Economic Value Added (EVA), Market Value Added (MVA) Dan Financial Value Added (FVA) Terhadap Return Saham (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021) Diah Wahyu Lestari; Abdul Hadi Sirat; Hartaty Hadady
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1363

Abstract

This study aims to determine the effect of Economic Value Added (EVA), Market Value Added (MVA) and Financial Value Added (FVA) on stock returns in manufacturing companies for the 2016-2021 period. The population of this study in all manufacturing companies listed on the indonesia stock exchange for the 2016-2021 period. The type of research used in this research is quantitative research. The sampling technique using the purposive sampling method obtained a sample of 10 manufacturing companies with a total observation during the 2016-2021 period, namely 60. The test tool used is multiple linear regression analysis using SPSS 25 as a statistical test tool. The results showed that EVA and MVA had a positive and significant effect on stock returns, while FVA had no significant effect on stock returns. And testing simultaneously the variables EVA, MVA and FVA have a positive and significant effect on stock returns.
Pengaruh Loan To Deposit Ration (LDR) Dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Return On Aseet (ROA) (Studi Pada Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021) Rini Widia Astuti; Abdul Hadi Sirat; Fadli Ali Taslim
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1364

Abstract

The purpose of the study was to identify and analyze the effect of loan to deposit ratio (LDR) on operational costs operating income (BOPO) and simultaneously on return on assets (ROA). the object of this research is conventional banks listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample was selected by purposive sampling method with the number of banks obtained in accordance with the specified criteria as many as 42 banks. Data management techniques using multiple linear regression analysis assisted by the SPSS 25 program.The results of this study indicate that: (1) loan to deposit ratio (LDR) has no effect on return on assets (ROA) (2) operational costs operating income has a negative effect on return on assets (ROA).
Studi Pengetahuan Pengeolaan Keuangan Pada Pengusaha Depot Air Isi Ulang di Desa Nggele Kecamatan Taliabu Barat Laut Irmawati Loong; Abdul Hadi Sirat; Suratno Amiro
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2481

Abstract

This study aims to find out how knowledge of financial management which includes planning, recording, reporting and control is applied by the refill water depot business in Nggele Village, Northwest Taliabu District. The qualitative descriptive research method with data collection techniques carried out in this study was by conducting interviews with three informants regarding financial management which included: budget use, recording, reporting and control which were applied to three depot business owners in Nggele village. The results of this study indicate that: (1) financial planning, the three business depots in Nggele village have fully implemented financial management of financial planning for their businesses. The planned planning is planning the initial capital budget, production budget, sales budget, profit budget and cash reserves. (2) the recording of the three depot businesses has not fully recorded their business. Three of the informants kept records very simply, two other informants did not make any records in their business (3) reporting to the three depot businesses did not make financial reports in their business because the owners did not understand how to prepare financial reports; and (4) the control carried out by the three depot businesses had not been fully carried out in relation to the evaluation of their business, the informants exercised control in managing their finances with the understanding and knowledge of the owner.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAAN SEKTOR PAREKRAF DI BEI PERIODE 2018-2022 Siti Sahara; Abdul Hadi Sirat; Rusandry Rusandry
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4523

Abstract

This study was conduted with the aim of knowing the factor that influence capital structure in Tourism and Creative Economy Sector Companies listed on the IDX for the 2018-2022 period. Quantitative approach method with a sample size of 16 companies using purposive sampling. The reaaearch method is multiple linear regression analysis with data methods and test tools using Eviews 12. The results showed that asset structure and profitability had no effect on the capital structure of the Tourism and Creative Economy sector companies.
Co-Authors Adinda Iskandar Diah Wahyu Lestari E. Hartaty Hadady Fadli Ali Taslim Fajrul Rahman Bayau Gestalt Ekya Nalendra Hartaty Hadady Irmawati Loong Lidia Ferial Alhadar Muhsin N Bailusy Rini Widia Astuti Rusandry Rusandry Siti Sahara Suratno Amiro Tutupoho, Mutmaina