Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal AKTSAR: Jurnal Akuntansi Syariah E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Applied Islamic Economics and Finance
Anhar Firdaus Firdaus
Jurusan Tata Niaga, Politeknik Negeri Lhokseumawe
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
The Influence of Good Corporate Governance and Corporate Social Responsibility on the Value of Banking Companies Listed on the Indonesia Stock Exchange Anhar Firdaus Firdaus; Fazli Syam BZ; Yossi Diantimala Diantimala; Syawal Harianto Harianto
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 22, No 1 (2021): Volume 22, Nomor 1, April 2021
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.538 KB) | DOI: 10.29103/e-mabis.v22i1.643

Abstract

This reasearch purpose to examine the Good Corporate Governance and Corporate Social Responsibility both simultaneously and partially to Firm Value on Indonesian Banks in the period of 2011-2015. The methode of analysis used in this reasearch is path analysis for hypotesting test and SPSS for classic assumption test. The type used in this reasearch is study are causality, using purposive sampling method and unbalanced panel data. The object of this reasearch consists of 11 banks with 38 observational data. The results show that (1) Good Corporate Governance and Corporate Social Responsibility simultaneously no influence to firm value; (2) Good Corporate Governance has no influence to firm value; (3) Corporate Social Responsibility has no influence to firm value.
Implementasi Akuntansi Zakat Infak/Sedekah Berdasarkan PSAK No. 109 pada Baitul Mal Kabupaten Bener Meriah Syawal Harianto; Nurul Mawaddah; Anhar Firdaus; Abdul Halim; Silvia Lestari
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.13032

Abstract

This study aims to determine whether the financial statements presented by Baitul Mal Bener Meriah Regency are under PSAK No. 109, as well as dig up information on the implementation constraints of PSAK No. 109. This study uses a qualitative approach with a descriptive method. The data of this research are primary and secondary data. Primary data results from interviewing personnel from the finance department and treasurer. At the same time, secondary data is in the form of documentation of financial statements of Baitul Mal, Bener Meriah Regency in 2020. The results show that Baitul Mal Bener Meriah Regency in presenting financial reports is not entirely under PSAK No. 109. Baitul Mal Bener Meriah Regency only offers a statement of financial position, a report on changes in funds, and a cash flow report. In addition, Amil funds are not presented separately from zakat and donation funds. This limitation is because Baitul Mal Bener Meriah Regency Human Resources do not become skillful in PSAK No. 109.
Pembiayaan Bermasalah pada Bank Muamalat Indonesia: Apakah Faktor Internal dan Faktor Eksternal Berpengaruh? Noviatul Fitriya; Mochamad Edman Syarief; Anhar Firdaus
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3788

Abstract

The purpose of this study was to find out the effect of the ratio of Operating Costs and Operating Income (BOPO), Capital Adequacy Ratio (CAR), Financing to Deposite Ratio (FDR), Inflation, and Exchange Rate (Exchange Rate) on Non Performing Financing (NPF) at Banks. Sharia Muamalat. The population used in this study is Bank Muamalat Indonesia and the data used is time series data sourced from the quarterly reports of Bank Muamalat Indonesia for the 2011-2020 period published on the bank's official website. The method used to solve this problem is to use quantitative research with multiple regression analysis and is supported by Eviews9 software as an application to process data. The findings of this study are to contribute to Bank Muamalat Indonesia regarding the factors that affect the NPF at Bank Muamlat Indonesia.
THE IMPLEMENTATION OF SHARIA-BASED CREATIVE ECONOMY THROUGH GOOD GOVERNANCE TO ACHIEVE THE REGIONAL INDEPENDENCE LEVEL Zulkarnaini; Dasmi Husin; Mukhlisul Muzahid; Ali Imran; Anhar Firdaus; Lakharis Inuzula
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.794

Abstract

The right to regional autonomy is a source of strength for local governments in realizing community prosperity. Therefore, a work program is needed that can encourage the acceleration of regional progress so that the region can achieve the level of regional independence. The purpose of the study is to recommend local governments, especially the Lhokseumawe City Government, to be able to increase the potential of the region through the application of a sharia-based creative economy that is very in line with local culture.The target of this research is the independent variable, namely the application of sharia-based creative economy and good governance, while the dependent variable is the level of regional independence. This research is a survey of government officials. The analytical tool used is Moderated Regression Analysis (MRA). The intended respondents are people who are involved in the upper-middle management level, or who are directly involved in the operational processes of the government based on established criteria (purposive sampling).The results show that the application of a sharia-based creative economy has a significant influence on the level of regional independence in the Lhokseumawe City Government, while the application of a sharia-based creative economy moderated by good governance also has a significant influence on the level of regional independence. In other words, good governance can strengthen the influence of the application of a sharia-based creative economy on the level of regional independence.
Co-Authors Abdul Halim Ali Imran Dasmi Husin Fazli Syam BZ Lakharis Inuzula Mukhlisul Muzahid Noviatul Fitriya Nurul Mawaddah Silvia Lestari Syarief, Mochamad Edman Syawal Harianto Syawal Harianto Harianto Yossi Diantimala Diantimala Zulkarnaini