Claim Missing Document
Check
Articles

Found 23 Documents
Search

FACTORS AFFECTING AUDIT DELAY IN BANKING COMPANIES IN INDONESIA Anggoro Sugeng; Asmi Trisna Puspita; Ku Abdul Muhaimin Yusof
Tasharruf: Journal Economics and Business of Islam Vol 6, No 1 (2021): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v6i1.1457

Abstract

This study aims to determine the factors that cause audit delay in banking companies listed on the Indonesia Stock Exchange. The variable that distinguishes this research from the others is the audit committee variable as a new indicator. Overall, there are 5 assessment indicators in this study consisting of firm size variable, company profit/loss variable, auditor opinion variable, audit committee variable, and KAP size variable. The population consists of banking companies in Indonesia that are listed on the Indonesia Stock Exchange with a sample of 30 companies with a sampling technique of purposive sampling. The analysis used in this study is multiple linear regression analysis, which is in the form of panel data. This study indicates that the variables of KAP size and company profit/loss have a significant effect on audit delay. While the variables of the audit committee, auditor's opinion, and firm size have no significant effect on audit delay.
Pemberdayaan Mayarakat melalui Program Bimbingan Belajar Keagamaan Dedi Wahyudi; Anggoro Sugeng; Sujiwatti Damarsasi Anggraini; Alfi Anggraeni; Nur Aini Fatimah; Dwi Kurnia Hayati
JPM: Jurnal Pengabdian Masyarakat Vol 4 No 2 (2022): Dedikasi: Jurnal Pengabdian Masyarakat, Juli-Desember 2022
Publisher : Pusat Pengabdian Masyarakat (PPM) Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) Institut Agama Islam Negeri (IAIN) Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/d.v4i2.4817

Abstract

Kuliah Pengabdian Masyarakat kolaborasi antara dosen dan mahasiswa IAIN Metro dilaksanakan di Kelurahan Banjarsari. Pengabdian diawali dari kegelisahan tim dengan keadaan Covid-19 varian Omicron yang membuat pembelajaran dalam jaringan. Guru di beberapa sekolah hanya menjelaskan suatu materi pelajaran dengan menggunakan video di YouTube dan memberikan pekerjaan rumah melalui WhatsApp. Hal ini membuat anak-anak mengalami kesulitan dalam mengerjakan tugas sekolah karena belum paham akan materi tersebut. Maka tim pengabdian mengadakan bimbingan belajar guna membantu anak-anak dalam menyelesaikan tugas sekolah. Kegiatan dilaksanakan di Kelurahan Banjarsari berupa bimbingan belajar gratis di RW 01 dan RW 4, mengajar ngaji di TPA Al-Hidayah, mengajar di PAUD Al-Hidayah, mengajari anak-anak membuat kerajinan tangan, dan lainnya. Terdapat banyak sekali anak-anak di Perumahan Griya Lempuyang yang mana mereka lebih banyak bermain bersama teman-temannya dari pada belajar. Maka perlu adanya kegiatan pengabdian ini untuk mengajak anak-anak dalam berbagai pelajaran. Kata Kunci: Pengabdian, Pembelajaran, Covid-19
MONETARY INFLUENCE ON INVESTMENT IN LAMPUNG PROVINCE: SHARIA ECONOMIC ANALYSIS Anggoro Sugeng; Fajar Setiono; Ku Abdul Muhaimin Yusof
Tasharruf: Journal Economics and Business of Islam Vol 7, No 2 (2022): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v7i2.2115

Abstract

This study aims to determine the effect of Interest Rates, Inflation, and Exchange Rates on Investment in Lampung Province as well as Islamic economic views on Investment. The types and sources of data use a quantitative approach, with secondary data in the form of time series data from 2007-2016. Based on multiple linear regression analysis using the T-test, it was found that: Interest Rates did not affect Investment with a significant value of 0.292> 0.05, Inflation had an effect on Investment with a significant value of 0.02 <0.05, and Exchange Rates had an effect on Investment with a significant value of 0.000 <0.05. While testing using the F test shows that: Interest Rates, Inflation, and Exchange Rates have a significant effect on Investment in Lampung Province with a significant value of 0.000 <0.05. The conclusion of this study shows that interest rates have no effect on investment; because changes in monthly interest rates do not immediately get a response from the market. In Islam, investment is highly recommended to avoid unproductive assets and must comply with Islamic principles.
HALAL CUISINE IN MUSLIM-MINORITY URBAN PREFERENCE: CASE STUDY IN MANADO Telsy Fratama Dewi Samad; Anggoro Sugeng; Talha Ayub; Taufani Taufani
Akademika : Jurnal Pemikiran Islam Vol 27 No 2 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/akademika.v27i2.5746

Abstract

Halal cuisine becomes a captivating phenomenon not only among the Muslim regions but also in non-Muslim districts. This paper aims to reveal the phenomenon of halal cuisine in the Muslim minority region in Manado, North Sulawesi. This research used qualitative research with the study case approach. 5 Muslim merchants were interviewed to obtain some information according to this research. The result revealed the existence of Muslim merchants who are selling their halal cuisine in Manado as a Muslim minority religion and they are confident about the potency of halal cuisine development in Manado. The other findings show that the halal sign (logo) has been used by Muslim merchants to ensure the customers that the cuisine they promote is halal. Further, they disclose that the buyers come from Muslim customers and non-Muslim customers interested in buying their product. It can be concluded that even though Manado is known as a Muslim minority region, Muslim merchants possess a good position in Manado as merchants who are promoting their halal cuisine.
Had Al-Kifayah: A Guide to Determining Asnaf of The Fakir and The Poor Anggoro Sugeng; Nur Sya'adi
Maqrizi: Journal of Economics and Islamic Economics Vol 2 No 1 (2022): MAQRIZI: JOURNAL OF ECONOMICS AND ISLAMIC ECONOMICS
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (697.138 KB) | DOI: 10.30984/maqrizi.v2i1.182

Abstract

Had al-Kifayah is a standard of living/standard of adequacy to live a decent life in the perspective of Islamic economics. A person with a daily life below the standard of had al-kifayah is included in the category/ asnaf of the poor. This article aims to describe the had al-kifayah indicators as a guide in determining asnaf indigent and poor. This research is a literature study, by looking at the literature from several researchers who highlight from various perspectives and different views. The results of this study indicate that the had al-kifayah indicators consisting of food and drink, clothing, housing, education, health, and vehicles are in accordance with the rules of maqasid ash-shari'ah which can ensure the realization of a decent life. Had al-kifayah does not only look at the amount of income, but also guarantees the fulfillment of indicators for the needs of a decent life so that it can change the status that was initially lacking to become affluent in the future.
POTRET DASAR KEBIJAKAN EKONOMI UTSMANIYAH: SUATU SOROTAN LITERATUR Anggoro Sugeng
Journal of Islamic Economics Lariba Vol. 1 No. 1 (2015)
Publisher : Department of Islamic Economics, Islamic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol1.iss1.art4

Abstract

Economic policy of the state is a process to achieve certain goals implemented by the government of a country. The existence of a country's economic goals, means of support necessary to achieve it. Guidelines and state policy directions can be budget plan, capital improvements formulated by the state for use in the future. In economic studies, economic policy of a country is divided into two parts, namely monetary policy and fiscal policy. This article aims to understand the issues from both the Ottomans basic economic policies, both monetary and fiscal. While the methodology used is to look at the literature of the researchers highlight different perspectives and views, which of all the literature is intended to complement and add to the treasures of knowledge in the basic scope Ottomans policy. As for the results of this study are the determination of money Akce evidence and found that the money was not used during the reign of Ottomans. While the existence of trade relations between the Ottomans and the European economy is a factor increasing Ottomans and a cause of the decline in currency values Akce, Ottomans were in short supply in addition to gold and silver as a money it self. The results of the study of fiscal policy shows that the fiscal deficit is not a political matter but due to a mistake in policy Ottomans empire, either in the form of debt, delivery of various rich region, reduced state revenues, the department 's financial plan swells each year, the lack of audit and account, corruption and differences in the pattern of the budget of the Islamic calendar and the AD were used simultaneously.
Control Strategy in the Fight Again Internal Fraud (PT BPRS Kotabumi KC Bandar Lampung) Hotman Hotman; Anggoro Sugeng; Ananto Triwibowo; Agus Alimuddin
Islamic Economics Journal Vol. 9 No. 1 (2023)
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.194 KB) | DOI: 10.21111/iej.v9i1.9569

Abstract

Islamic banks that carry out their duties and functions as financial management institutions have the responsibility to maintain public trust by protecting and protecting customer money from all forms of irregularities. Moreover, irregularities are committed by people who work in Islamic banks themselves or what is known as internal fraud. PT BPRS Kotabumi, Bandar Lampung branch office, is one of the Islamic banks committed to fighting fraud. The form of the effort is to prevent it through internal control instruments. The purpose of this study is to determine the internal control at PT BPRS Kotabumi Bandar Lampung Branch Office as a strategy to prevent internal fraud. This research is a qualitative descriptive field research. Researchers use interview methods and documentation to collect the required data. The research data obtained are then analyzed by using inductive analysis techniques, namely analysis that begins with specific facts or events to draw conclusions. Based on the results of research that researchers have conducted, it can be concluded that internal control can be an instrument to prevent internal fraud. Internal control at BPRS Kotabumi Bandar Lampung branch includes four control components. The four components of control are the control environment, control activities, information and communication, and monitoring. 
MODERASI BERAGAMA DALAM PENDIDIKAN ISLAM DI INDONESIA M. Luqmanul Hakim Habibie; Muhammad Syakir Al Kautsar; Nor Rochmatul Wachidah; Anggoro Sugeng
MODERATIO: Jurnal Moderasi Beragama Vol 1 No 1 (2021): MODERASI BERAGAMA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat of Institut Agama Islam Negeri Metro

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

Abstract

Al-Quran adalah kitab suci umat Islam yang isinya sangat relevan untuk semua zaman dan tempat (mashalih li kulli zamanin wa makanin), salah satu konsepsi al-Quran yang menarik ialah tentang Moderasi beragama. Moderasi beragama ialah suatu teori yang berisikan tentang gagasan berlaku moderat, adil dan tengah-tengah dalam setiap aspek kehidupan didunia ini. Baik berlaku Moderat dalam Aqidah, Ibadah, Muamalah/akhlaq, maupun moderat dalam Tasyri' (Pembentukan Syariat). Sedangkan istilah Moderasi beragama selalu digambarkan dalam al-Quran dalam satu himpunan besar berbagai tipe karakter antara lain karakter Kejujuran, keterbukaan pola pikir, cinta kasih, dan karakter luwes, yang saling terintegrasi satu sama lain, holistic dan universal, semuanya tidak dapat dipisahkan, saling menguatkan dan memberi manfaat. Moderasi Beragama juga dipentingkan dalam pendidikan Islam di Indonesia terutama pada aspek teknik pembelajaran dan isi materi yang meliputi materi Al-Quran hadist, Fiqih Ibadah, Aqidah Akhlaq, Syariah (hukum islam) dan Tarikh islam (sejarah islam). Semua materi pendidikan islam diatas disajikan dengan cara dan teknik yang menjunjung tinggi nilai dan prinsip-prinsip moderasi beragama sehingga menumbuhkan karakter dan pribadi yang memiliki keluwesan, cinta kasih, pluralis, kepedulian dan mampu berlaku adil dan tengah-tengah dalam menghadapi setiap masalah yang datang dan semakin banyak generasi pluralitas yang menjunjung tinggi asas persamaan dan saling menghargai asas perbedaan, semakin muncul generasi yang cinta keberagaman dalam keberagamaan sehingga Indonesia menjadi Negara yang Baldatun Thoyyibatun Wa Rabbun Ghafur.
HALAL CUISINE PREFERENCES IN URBAN AREAS WITH MUSLIM MINORITY: A CASE RESEARCH OF MANADO Telsy Fratama Dewi Samad; Anggoro Sugeng; Talha Ayub; Taufani Taufani
Akademika : Jurnal Pemikiran Islam Vol 27 No 2 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/akademika.v27i2.5746

Abstract

The phenomenon of halal cuisine is gaining prominence not only within Muslim communities but also in non-Muslim region. Therefore, this research aimed to explain the phenomenon of halal cuisine in Muslim minority region of Manado, North Sulawesi, Indonesia. Using a qualitative research design with a case research method, interviews were conducted with five Muslim merchants to gather pertinent information. The results showed the presence of Muslim merchants selling halal cuisine in Manado, despite it being Muslim minority area. Merchants expressed confidence in the potential development of halal cuisine in the region. Additionally, the use of halal signs (logo) by Muslim merchants served to assure customers of halal status of their products. It was also observed that both Muslim and non-Muslim customers patronized the merchants, showing a broad appeal for halal cuisine. In conclusion, despite Manado being recognized as a Muslim minority region, Muslim merchants played a significant role in promoting their halal cuisine within the region.
Empowerment of Productive Zakat for the Welfare of the Poor in Bandar Lampung City Anggoro Sugeng; Asmi Trisna Puspita
Jurnal Internasional Ekonomi Islam Vol 4 No 01 (2022): International Journal of Islamic Economics
Publisher : The Postgraduate of Institut Agama Islam Negeri Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/ijie.v4i01.5167

Abstract

Zakat is one of the pillars of Islam that must be fulfilled by every Muslim. The distribution of zakat is still mostly consumptive and a small part is productive. This study aims to examine the distribution mechanism of productive zakat at BAZNAS Bandar Lampung City as well as to see the effectiveness of productive zakat to alleviate poverty which is equipped with the type of business run by Mustahiq. Collecting data in this study using interview techniques. The interviewees were the III Chairman of BAZNAS Bandar Lampung City, staff and Mustahiq in the Sukarame area of Bandar Lampung. The results of this study indicate that the Mechanism of Productive Zakat Distribution at BAZNAS Bandar Lampung City begins with Looking for Muzakki, Determining Mustahiq, Field Surveys, Providing Business Capital and the final goal is Mustahiq Mandiri. Meanwhile, the increase in Welfare of Mustahiq was felt directly by the respondents after the existence of venture capital from BAZNAS Bandar Lampung City. This is indicated by an increase in income compared to before. Most of the recipients of Revolving Business Capital have businesses in the form of food stalls and a small number have businesses as furniture and furniture craftsmen, craftsmen of shopping bags from used rope materials and other businesses.