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<![CDATA[Mereview Arah Undang-Undang Perbankan Syariah di Indonesia ]]>
<![CDATA[Zuliansyah, A.]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 2, No 1 (2011): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
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DOI: 10.18326/muqtasid.v2i1.91-113
<![CDATA[The application of Islamic law in the activities of banking/finance  or  other modern economic activities is not a simple job. The study of the banking law, or sharia  finance law to be an interesting study and challenging for the world of law in Indonesia, where the positive law (law) in the country of Indonesia is different from  that applicable to the religious law  (Islam). Enforcement of religious law (Islam)  must go through a process referred to as  the â€positivisasi†Islamic law. In this case, Islamic law accepted by the state  in  positive laws and regulations that apply  nationally. This paper will examine  the law of Law no. 10 of 1998 concerning Amendment to law number 7 of 1992. Likewise, Law number 21 of 2008 has some interesting general provisions to be observed. General provisions referred to (Article 1) is a novelty and will  provide certain implications]]>
<![CDATA[Pengaruh Pandemic Covid -19 Terhadap Perilaku Manajemen Laba (Studi Empiris Pada Perusahaan Sub Sektor Hotel, Pariwisata, Restoran dan Retail) ]]>
<![CDATA[Rahmat Fajar Ramdani]]>;
<![CDATA[Dimas Pratomo]]>;
<![CDATA[Ahmad Zuliansyah]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i1.5049
<![CDATA[This study aims to prove whether the COVID-19 pandemic has an effect on corporate earnings management behavior through an accrual approach which is analyzed through changes in discretionary values. accruals before and after the COVID-19 pandemic. The research sample consisted of 16 companies consisting of the hotel, tourism, restaurant and retail sub-sectors which were selected using the purposive sampling method. To analyze whether there is a significant difference in the value of discretionary accruals due to the COVID-19 pandemic, this study uses paired sample t - test analysis. The results of the study prove that empirically the covid -19 pandemic has no effect on earnings management behavior as evidenced by the absence of significant differences in the value of discretionary accruals before and after covid -19 in the hotel, tourism, restaurant and retail sub-sector companies. Keyword: manajemen laba dan discretionary accrual, non discretionary accrual, covid -19]]>
<![CDATA[MD&A ON SHARIA STOCK EXISTENCE ]]>
<![CDATA[Nur Wahyu Ningsih]]>;
<![CDATA[Ridwansyah Ridwansyah]]>;
<![CDATA[Ahmad Zuliansyah]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 2 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
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DOI: 10.32332/finansia.v2i2.1656
<![CDATA[This study aims to provide empirical evidence regarding stock returns as the impact of Management's Discussion and Analysis disclosure on companies listed in the Jakarta Islamic Index, Indonesia Stock Exchange, in the 2015-2017 period. The motivation behind this research is the absence of research in Indonesia which studies the presentation of MD & A which influences investors' decisions to invest in companies listed in the Jakarta Islamic Index, seen from the company's stock returns. This study used 63 samples. The hypothesis in this study was tested using a partial correlation of simple linear regression. The results showed that there is a positive relationship between MD & A disclosure of stock returns. From the results presented, it is expected that companies listed in the Jakarta Islamic Index can disclose MD & A fully and openly so that they can attract investors to invest. With the increase in stock returns to the value of the company, the existence of Islamic stocks can be increased. Therefore, Indonesia is expected not only to become a large market and place for the Muslim population but also to empower its people through the halal industry including the existence of Islamic stocks in Indonesia.]]>
<![CDATA[Pengaruh Variety Seeking dan Packaging terhadap Brand Switching Studi Konsumen Natasha Skincare di Bandar Lampung ]]>
<![CDATA[Dwi Apriliani]]>;
<![CDATA[A Zuliansyah]]>;
<![CDATA[Vicky F Sanjaya]]>
<![CDATA[ Target : Jurnal Manajemen Bisnis Vol 3 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Bumigora ]]>
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DOI: 10.30812/target.v3i2.1579
<![CDATA[This study uses a quantitative approach. The research was conducted on Natasha skincare consumers in Bandar Lampung. The research sample amounted to 100 respondents using non-probability sampling technique, namely purposive sampling. Collecting data through the distribution of questionnaires. The data analysis method in this study uses partial least squares structural equation modeling (PLS-SEM) with SmartPLS3 software for data processing. The results show that the hypothesis is supported, namely that there is a positive and significant effect between variety seeking (X1) on brand switching (Y) on Natasha skincare consumers in Bandar Lampung. This is evidenced by the original sample (O) 0.438 T-statistic value 4.553 > 1.96 and P-Values 0.000 < 0.05, and there is a positive and significant effect between packaging (X2) on brand switching (Y) with an original sample value (O) of 0.343, a T-Statistic value of 3.197 > 1.96 and a P-Values of 0.001 < 0.05. Based on R2, which is 0.464 or 46.4%, which means that variety seeking and packaging are able to explain the variability of the brand switching construct by 46.4%, and the remaining 54.6% is influenced by other factors not examined in this study. variety seeking and packaging for brand switching on Natasha skincare consumers in Bandar Lampung.]]>
<![CDATA[Mereview Arah Undang-Undang Perbankan Syariah di Indonesia ]]>
<![CDATA[A. Zuliansyah]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 2, No 1 (2011): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
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DOI: 10.18326/muqtasid.v2i1.91-113
<![CDATA[The application of Islamic law in the activities of banking/finance or other modern economic activities is not a simple job. The study of the banking law, or sharia finance law to be an interesting study and challenging for the world of law in Indonesia, where the positive law (law) in the country of Indonesia is different from that applicable to the religious law (Islam). Enforcement of religious law (Islam) must go through a process referred to as the ”positivisasi” Islamic law. In this case, Islamic law accepted by the state in positive laws and regulations that apply nationally. This paper will examine the law of Law no. 10 of 1998 concerning Amendment to law number 7 of 1992. Likewise, Law number 21 of 2008 has some interesting general provisions to be observed. General provisions referred to (Article 1) is a novelty and will provide certain implications]]>
<![CDATA[Pengaruh Perceived Organizational Support (POS) dan Work Stress terhadap munculnya Perilaku Kontraproduktif dalam Perspektif Ekonomi Islam (Studi pada Karyawan PT. Gula Putih Mataram di Lampung Tengah) ]]>
<![CDATA[Salsabiila Nur Aziizah]]>;
<![CDATA[Ahmad Zuliansyah]]>;
<![CDATA[Weny Rosilawati]]>
<![CDATA[ Target : Jurnal Manajemen Bisnis Vol 5 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Bumigora ]]>
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DOI: 10.30812/target.v5i1.2907
<![CDATA[The current business competition makes companies have to carry out a mature strategic plan. Mataram White Sugar Company is a company engaged in trade manufacturing. As for the background of this research, based on pre-research that has been done, it turns out that a number of employees experience work stress, this can be caused by the absence of bonuses given, or jobs that do not match their expertise. so that it shows the existence of deviant behavior carried out by employees in the company with various types such as: going home early and damaging the existing facilities at the company, leaving late, and working unprofessionally. The research method used in this study is a quantitative method. The population used in this research is all employees of PT. Mataram White Sugar, Central Lampung. The sample used in this research is the permanent employees of PT. Mataram White Sugar. The types of data used in this research are primary data and secondary data. Where the primary data obtained through distributing questionnaires. The questionnaire was distributed to employees via gform to 92 respondents using random sampling technique. The research results of perceived organizational support have no effect on counterproductive behavior and work stress has an effect on counterproductive behavior. In an Islamic economic perspective, it emphasizes that we as Muslims must always appreciate the contributions made by others. In addition, in Islam it has provided trials that the people themselves cannot possibly overcome, so that Islam prohibits people from despairing in carrying out activities and in Islam it is also forbidden to carry out behavior that can inhibit or harm other people.]]>
<![CDATA[The Role of Financial Technology (Fintech) in ZIS Management to Overcome Poverty ]]>
<![CDATA[A. Zuliansyah]]>;
<![CDATA[Dimas Pratomo]]>;
<![CDATA[Okta Supriyaningsih]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economic: January, 2022 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v5i1.1794
<![CDATA[Indonesia's zakāh potential is large enough to overcome poverty, but the Indonesian population living below the poverty line is still quite high, reaching 25.95 million people. These data indicate that the large potential of zakāh has not contributed enough to poverty alleviation in Indonesia. To increase zakāh collection, the Zakāh Management Organization (OPZ) innovates by using fintech in its management. The study aims to see how the role of fintech in managing ZIS is to contribute to poverty alleviation in Indonesia. The method used is a qualitative method by analyzing data and facts obtained from the object under study namely; BAZNAS Central Jakarta and BAZNAS Prov. DIY 2020 descriptively and in detail. The results of the study indicate that fintech has played a significant role in increasing zakāh collection over the last five years. It can be seen from the growth of zakāh distribution from 2015 to 2019 experienced a significant increase, reaching an average of 40.93%.]]>
<![CDATA[MD&A ON SHARIA STOCK EXISTENCE ]]>
<![CDATA[Nur Wahyu Ningsih]]>;
<![CDATA[Ridwansyah Ridwansyah]]>;
<![CDATA[Ahmad Zuliansyah]]>
<![CDATA[ FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 2 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Islam IAIN Metro ]]>
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DOI: 10.32332/finansia.v2i2.1656
<![CDATA[This study aims to provide empirical evidence regarding stock returns as the impact of Management's Discussion and Analysis disclosure on companies listed in the Jakarta Islamic Index, Indonesia Stock Exchange, in the 2015-2017 period. The motivation behind this research is the absence of research in Indonesia which studies the presentation of MD & A which influences investors' decisions to invest in companies listed in the Jakarta Islamic Index, seen from the company's stock returns. This study used 63 samples. The hypothesis in this study was tested using a partial correlation of simple linear regression. The results showed that there is a positive relationship between MD & A disclosure of stock returns. From the results presented, it is expected that companies listed in the Jakarta Islamic Index can disclose MD & A fully and openly so that they can attract investors to invest. With the increase in stock returns to the value of the company, the existence of Islamic stocks can be increased. Therefore, Indonesia is expected not only to become a large market and place for the Muslim population but also to empower its people through the halal industry including the existence of Islamic stocks in Indonesia.]]>
<![CDATA[Akuntansi Lingkungan dan Kinerja Keuangan Perusahaan dalam Ekonomi Syariah ]]>
<![CDATA[Nur Wahyu Ningsih]]>;
<![CDATA[Nurlaili Nurlaili]]>;
<![CDATA[Ahmad Zuliansyah]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 8, No 3 (2022): JIEI : Vol.8, No.3, 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v8i3.5466
<![CDATA[Many companies in Indonesia use natural resources, both ocean and land products, as raw materials for the company's production. Currently in Indonesia, disclosure of environmental accounting has not been specifically regulated in accounting standards, meaning that the reporting of environmental information in the company's annual report is still voluntary. If there are companies that have not reported environmental costs, there is no specific policy from the government, even though company waste can damage the surrounding environment if it is not managed properly.The purpose of this research is to know the environmental costs and financial performance in the perspective of Islamic economics. Quantitative methods are used in this study and use Smart PLS 3.0. The results showed that there was an effect of environmental costs on the financial performance of ROA, ROE, and NPM. The universe that has been created by Allah SWT must be preserved for the sake of safety on earth. Humans as caliphs on earth are given the responsibility to preserve nature. PT X has carried out its responsibility towards the environment in accordance with the Sharia Enterprise Theory, namely Allah SWT as the highest stakeholder.]]>
<![CDATA[Pengaruh Entrepreneurial Characteristics, Venture Capital, dan Marketing Strategy Terhadap Perkembangan UKM Menurut Pespektif Bisnis Islam (Studi Pada UKM di Tanjung Karang Pusat Bandar Lampung) ]]>
<![CDATA[Dera Junita]]>;
<![CDATA[A. Zuliansyah]]>;
<![CDATA[Nurhayati]]>
<![CDATA[ Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 2 No. 3 (2024): Jurnal Bisnis dan Manajemen (JURBISMAN) ]]>
Publisher : <![CDATA[Penerbit dan Percetakan CV. Picmotiv ]]>
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DOI: 10.61930/jurbisman.v2i3.783
<![CDATA[Penelitian ini bertujuan untuk mengetahui Pengaruh Entrepreneurial Characteristics, Venture Capital, dan Marketing Strategy Terhadap Perkembangan UKM di Kecamatan Tanjung Karang Pusat Kota Bandar Lampung. Penelitian ini menggunakan metode kuantitatif. Metode pengumpulan data yang digunakan adalah kuisioner melalu google form dan dicetak dan disebarkan secara offline maupun online. Sampel pada penelitian ini sebanyak 100 pelaku/pengembang UKM di Kecamatan Tanjung Karang Pusat Bandar Lampung. Teknik pengambilan sampel menggunakan teknik Random Sampling, Proses analisis dengan menggunakan Smart PLS 4. Hasil Penelitian menunjukkan bahwa Entrepreneurial Characteristics berpengaruh signfikan terhadap Perkembangan UKM, variabel Venture Capital juga berpengaruh signifikan terhadap Perkembangan UKM, Selanjutnya variabel Marketing Strategy juga berpengaruh signifikan terhadap Perkembangan UKM.]]>
