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All Journal International Journal of Supply Chain Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Kultura: Jurnal Ilmu Sosial dan Humaniora
Muhammad Haykal
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Transportation Other

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Covid-19 Impact on Micro and Small-Medium Enterprises Operating and Analysis of Government Stimulus Packages Muhammad Haykal; Iswadi Bensaadi; Saifuddin Yunus
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3745

Abstract

This study aims to compare tourists visiting, sales, investments, and innovations before and during Covid-19 and explore government stimulus packages for micro and small-medium enterprises (MSMEs). The research is a quantitative and cross-sectional study. Data was collected using a questionnaire at 120 MSMEs of the tourism sector in Aceh. One-sample t-test was used to analyze tourists visiting, sales, investments, and innovations before and during Covid_19. Frequency analysis is performed to explain MSMEs that receive the government's stimulus packages. The result shows that tourists visiting, sales, investments during Covid-19 were lower than before, and the innovations are indifferent before and during Covid_19. Using frequency analysis indicates that most MSMEs were not receiving government stimulus packages. The study contributes to the existing literature about tourists visiting, sales, investment, innovations at MSMEs, and practical implications for policymakers to support business operation sustainability during the Covid-19 crisis.
The Investment Behavior through Supply Chain Strategy of Acehness Entrepreneurs, Indonesia Jumadil Saputra; Iswadi Iswadi; Yunina Yunina; Muhammad Haykal; Wahyuddin Albra
International Journal of Supply Chain Management Vol 8, No 5 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.421 KB)

Abstract

The aim of this is to analyze the investment behavior of Acehnese entrepreneurs by considering the individual characteristics of entrepreneurs. This study was analyzed using a quantitative descriptive approach. The number of samples was 150 Aceh Entrepreneurs in 10 districts/cities in Aceh. The selected entrepreneurs who have been designated as Taxable Entrepreneurs (PKP) by the Directorate General of Taxes. The sampling technique used is judgment sampling. The research data collected by using a closed questionnaire. The results of the study show that Acehnese entrepreneurs have risk-averse behavior in making investment decisions. The results of the study also show that Acehnese entrepreneurs consider investments by sharia principles. Entrepreneurs with an older age tend to have alternative investments in financial assets. Factors of saturation and reliability cause this tendency. Older entrepreneurs are becoming increasingly uncomfortable with the business they are running right now, but they are worried about the significant risks of diversifying investment into financial assets. Education needs to be given about investing in the financial sector for Acehnese entrepreneurs, especially for older entrepreneurs.
Profitability and Discretionary Accrual through Supply Chain Management: Evidence of Manufacturing Firms using GMM Estimates in Indonesia Muhammad Haykal; Erlina Erlina; Azhar Maksum; Iskandar Muda
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.615 KB)

Abstract

Abstract – This study examines supply chain power in the context of real earnings management. Accrual-based models are often used to examine the motives of managers in conducting discretionary accruals. Discretionary accruals by managers has a very broad impact and may mislead users of financial statements. This study analyses and examines the effect of company profitability on discretionary accruals, especially in emerging markets in Indonesia. This empirical study samples manufacturing sector companies listed on the Indonesia Stock Exchange from 2006 to 2016 and uses dynamic models with Generalised Method of Moments (GMM) estimation. This paper finds that the motives for signalling managers still influences the existence of discretionary accruals, and ROA, PBV, and EPS have a positive and significant effect on discretionary accruals. These findings prove that managers engage in discretionary accrual when reporting the profitability of the company. Leverage negatively affects discretionary accrual and the control mechanism of the current debt even though the effect is marginal. This study only examines the profitability motives of managers in conveying information to outsiders, and acknowledges that discretionary accruals may be influenced by variables beyond this study.
PRACTICE OF IMPOSING CRIMINAL SENTENCES OUTSIDE THE PUBLIC PROSECUTOR'S INDICTMENT IN NARCOTICS CASES Muhammad Haykal; Milda Istiqomah
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 4 (2025): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i4.3143

Abstract

The establishment of the Criminal Procedure Code as a replacement for the HIR, raises hopes for a more humane criminal law enforcement, and can truly lead to the material truth of a criminal event. The Criminal Procedure Code has been running for more than 40 years, on the other hand the dynamics of human life continue to run so that it seems that the Criminal Procedure Code no longer answers the problems that arise today. In narcotics cases, situations are often found where the defendant is not charged with Article 127 of the Narcotics Law, but in the trial facts it is revealed that the defendant is purely a drug abuser. Meanwhile, Article 182 paragraph (4) of the Criminal Procedure Code requires the judge to impose a sentence according to the public prosecutor's indictment. To overcome this, a Circular Letter has been issued which allows judges to impose a sentence below the special minimum, and still decide according to the public prosecutor's indictment. However, in practice, namely the cassation decision Number 1832 K / Pid.Sus / 2023, it does not heed the provisions of Article 182 paragraph (4) of the Criminal Procedure Code, and the provisions of the Circular Letter, by imposing the defendant with Article 127 of the Narcotics Law, even though the article was not charged. This study aims to determine how the judge's considerations in imposing a sentence outside the indictment in the cassation decision Number 1832 K / Pid.Sus / 2023. This research is a normative legal research, the legal materials used in this study consist of primary, secondary, and tertiary. Based on the results of the study, it is known that the basis for the judge's considerations is the existence of jurisprudence that allows the judge to decide outside the indictment as long as the article applied is similar to the article charged, and the threat of punishment is lighter. The act of deciding outside the indictment is part of the judge's efforts to explore legal values, truth, and the benefits of law in order to realize justice.
ANALYSIS OF PREMIUM INCOME RECOGNITION AND CLAIM EXEMPTION BASED ON PSAK NO.36 AT PT ASURANSI MULTI ARTHA GUNA TBK (AMAG) Fadhila Khairani Husna; Yuyun Wahyuni; Zulfa Riza; Muhammad Haykal; Aziz Nuraziz
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 12 (2023): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i12.276

Abstract

This study aims to determine the recognition of premium income and claim expenses on the anallis of premium income recognition and free claims at PT Asuransi Multi Artha Guna Tbk whether it is in accordance with PSAK No. 36. The type of research used in this study is qualitative method. Quantitative methods are research that is descriptive and tends to use analysis. The data processed are the Company's Financial Statements and interviews conducted by the author with PT Asuransi Multi Artha Guna Tbk. The data collection technique used is library research, Based on the results of the interviews that have been conducted, it can be concluded as follows: (1) The recognition of premium income of AJB Bumiputera Makassar is in accordance with PSAK No. 36, because for short-term contract premiums, the company recognizes income in accordance with what has been regulated in PSAK No. 36, namely when the contract has been agreed by both parties as well as premiums other than short-term contracts, The Company recognizes income at maturity from the Policyholder by giving the Client the obligation to pay the fee at the time the Client renews the contract. (2) The recognition of claims expense of AJB Bumiputera Makassar is in accordance with PSAK No. 36 where the expense is recognized when the claim has been approved, claims in the settlement process and claims that occur but have not been reported
UPAYA PENCEGAHAN NARKOBA Joel F Toldo Sitohang; Rendy Febryan; Muhammad Haykal; Tamaulina Br Sembiring
Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora Vol. 2 No. 2 (2024): Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora
Publisher : Kultura: Jurnal Ilmu Hukum, Sosial, dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/kultura.v2i2.983

Abstract

Penelitian ini dilatarbelakangi dengan kekhawatiran peneliti terhadap banyaknya angka persoalan narkoba. Peningkatan permasalahan narkoba tengah membuat peroblematika besar yang menggambarkan isu genting kepada pemerintah. Untuk mengatasi masalah ini, diperlukan langkah-langkah strategis dari pemerintah. Pencegahan penyalahgunaan narkoba merupakan kepentingan genting dari kelengkapan upaya pembasmian penyalahgunaan dan peredaran gelap narkoba sebab tindakan pencegahan merayap murah dan irit pengeluaran dibandingkan tindakan lainnya. Tujuan yang dilakukan oleh peneliti dari pekerjaan ini yaitu untuk mengetahui bagianbagian pencegahan narkoba yang fokus kepada tindakan preventif maupun preventif negara. Pada penelitian ini, peneliti memakai metode penelitian perpustakaan atau bisa juga dikatakan penelitian hukum normatif. Pengumpulan data diambil dari menganalisis, mengamati dan mengkaji studi dokumen menetapkan bermacam data sekunder sama halnya dengan ketetapan pengadilan, konsep hukum, regulangi perundang-undangan, serta bisa berbentuk opini antara pakar ataupun ilmuwan.
Co-Authors Azhar Maksum Aziz Nuraziz Erlina Erlina Fadhila Khairani Husna Finta Lissimia Iskandar Muda Iswadi Bensaadi Iswadi Iswadi Joel F Toldo Sitohang Jumadil Saputra Milda Istiqomah Rendy Febryan Saifuddin Yunus Tamaulina Br Sembiring Wahyuddin Yunina Yunina Yuyun Wahyuni Zulfa Riza