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All Journal Jurnal Pengembangan Wiraswasta TSAQAFAH Ilomata International Journal of Management Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Abdimas Indonesia Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Karya Nyata: Jurnal Pengabdian Kepada Masyarakat SEMANIS
Fahamsyah, Mohammad Hatta
Universitas Pelita Bangsa
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH TINGKAT PENDAPATAN UPAH MINIMUM REGIONAL (UMR), LITERASI EKONOMI, DAN PERILAKU KONSUMSI TERHADAP PENGELOLAAN KEUANGAN MAHASISWA Mohammad Hatta Fahamsyah; Agung Tri Permana
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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Abstract

This study aims to determine: (1) The effect of regional minimum wage income levels on financial management students. (2) Economic Literacy on Financial Management ofStudents. (3) Consumption Behavior on Financial Management of Students. This type of research is experimental research, namely research that strictly follows a scientific research design where this research method refers to a hypothesis testing or leads to a deductive research method, with the sample being FEB University Pelita Bangsa students with a total of 95 respondents using a purposive sampling technique. sampling. The results of this study are (1) The influence of Regional Minimum Wage Earnings has a significant positive effect on Financial Management (2) Economic Literacy has no significant positive effect on Financial Management (3) Consumption behavior has a significant positive effect on Financial Management.
Optimalisasi Manajemen Keuangan UMKM Berbasis Prinsip Ekonomi Syariah Mohammad Hatta Fahamsyah; Adriana Syariefur Rakhmat; Muhammad Najamuddin Dwi Miharja
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2026): Maret : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v3i1.3119

Abstract

The community service activity entitled “Optimization of MSME Financial Management Based on Sharia Economic Principles” aims to enhance financial literacy and management capacity of micro, small, and medium enterprises (MSMEs) in Bekasi Regency in a sustainable manner. This program is designed to address the practical needs of business actors in managing their finances in an orderly, transparent manner and in accordance with Sharia values. Through a participatory training approach and action-based mentoring, a total of eight MSME participants took part in a series of activities, including basic financial recording training, simulations of Sharia-based financial statement preparation, as well as an introduction to various halal financing alternatives and the utilization of Sharia fintech. The results of the activity indicate a significant increase in participants’ understanding of Sharia financial concepts, rising from 45% to 85%, along with improved skills in preparing financial statements in accordance with Sharia principles. In addition, this program also generated positive social changes, marked by the establishment of the “Bekasi Berdaya Sharia MSME Group” as a platform for collective learning, business collaboration, and network strengthening. These findings demonstrate that the application of Sharia financial principles in community empowerment programs can strengthen economic resilience while fostering ethical, transparent, and value-driven business practices.
Pengaruh Book Tax Differences terhadap Pertumbuhan Laba pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024 Denadia Nita Sarani; Mohammad Hatta Fahamsyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 6 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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Abstract

This study aims to examine the effect of Book Tax Differences on earnings growth in food and beverage companies listed on the Bursa Efek Indonesia during the 2021–2024 period. The independent variables consist of Permanent Differences (PPBTD), Temporary Differences (PTBTD), Large Positive Book-Tax Differences (LPBTD), and Large Negative Book-Tax Differences (LNBTD), while earnings growth serves as the dependent variable. PPBTD is measured by the ratio of total permanent differences to total assets, PTBTD by the ratio of total temporary differences to total assets, and LPBTD and LNBTD are classified using the top and bottom 20 percent quantiles, respectively. Earnings growth is calculated based on the change in net income from the previous year. The sample comprises 44 companies, resulting in 176 firm-year observations over four years. The findings indicate that PPBTD and PTBTD do not have a statistically significant effect on earnings growth. In contrast, LPBTD and LNBTD exhibit a significant negative effect on earnings growth. Furthermore, LNBTD demonstrates the strongest and most dominant negative influence. These results suggest that substantial discrepancies between accounting income and taxable income, particularly large negative differences, may signal a decline in firms’ earnings performance.
Co-Authors Adriana Syariefur Rakhmat Adrianna Syariefur Rakhmat Afif Mustafid Taftazani Agung Tri Permana Denadia Nita Sarani Hamdan Ainul Yaqin Hayati, Cucu Isna Yulianawati Maryatmi Kusumaningtyas, Menur Listian Indriyani Ahmad Muhammad Hamdan 'Ainulyaqin Muhammad Najamuddin Dwi Miharja Preatmi Nurastuti Yos Soejarminto