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Pengaruh Pandemic Covid -19 Terhadap Perilaku Manajemen Laba (Studi Empiris Pada Perusahaan Sub Sektor Hotel, Pariwisata, Restoran dan Retail) Rahmat Fajar Ramdani; Dimas Pratomo; Ahmad Zuliansyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5049

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

Production and Promotion Cost Optimization for Corporate Profitability: An Islamic Economic Analysis of PT Mustika Ratu Tbk (2015-2022) Tusifakh, Nur Azizah; Ekawati, Evi; Zuliansyah, A.
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 1, No 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE)
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v1i1.10245

This study examines the impact of production costs and promotional expenses on corporate profitability through an Islamic economic lens, using PT Mustika Ratu Tbk as a case study from 2015 to 2022. Through a quantitative approach utilizing causal associative analysis, the research analyzes quarterly financial statements (n=32) obtained through purposive sampling. The findings reveal that neither production costs nor promotional expenses significantly influence net profit, either partially or simultaneously. Production costs showed no significant effect (p=0.606 > 0.05), suggesting that standard-compliant production spending does not proportionally correlate with profitability. Similarly, promotional expenses demonstrated no significant impact (p=0.318 > 0.05), indicating that marketing expenditure may be secondary to other factors, such as product quality, in driving profitability. The coefficient of determination (R²=0.072) suggests that these variables account for only 7.2% of profit variation, with 92.8% attributed to external factors. This research contributes to understanding cost management in Islamic business contexts and provides insights for optimizing resource allocation in Indonesia's cosmetics industry. The findings offer practical implications for corporate financial strategy while maintaining alignment with Islamic economic principles.

Pengaruh Content Sharing, Viral Marketing dan Epistemic Value Terhadap Keputusan Pembelian Sunscreen Azarine pada Aplikasi Tiktok Berdasarkan Perspektif Etika Bisnis Islam: Studi pada Mahasiswa Dikota Bandar Lampung A. Zuliansyah; Nurhayati Nurhayati; Ade Khairun Nisa
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 1 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i1.4711

This study aims to test the influence of content sharing, viral marketing, and epistemic value on the purchasing decision of Azarine sunscreen and its views in the Perspective of Islamic Business Ethics on Students in Bandar Lampung City. This study uses a quantitative approach. This study was conducted on students in Bandar Lampung. City who know about Azrarine sunscreen products and use the TikTok application with a population of 90,302 people. Sampling using purposive sampling, to determine the number of samples using the Solvin formula which got 100 people. The analysis method uses SPSS 25. The tests carried out are data validity and reliability tests, analysis prerequisite tests and hypothesis tests.The test results show that Content Sharing partially has no effect on the purchase decision of Azarine sunscreen. While simultaneously (together) the variables of content sharing, viral marketing, and epistemic value have a significant positive effect on the purchase decision of Azarine sunscreen on the TikTok application according to students in Bandar Lampung City,

Pengaruh Corporate Social Responsibility dan Iklan Islami terhadap Reputasi Perusahaan dengan Kepuasan Pelanggan Sebagai Variabel Interverning dalam Perspektif Bisnis Islam: (Studi Pada Pengguna Shopeefood Di Kota Bandar Lampung) A. Zuliansyah; Nurhayati Nurhayati; Della Amelya
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 4 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i4.3261

This study aims to examine the effect of Corporate Social Responsibility and Islamic Advertising on Corporate Reputation with Customer Satisfaction as an intervening variable on Shopeefood application users in Bandar Lampung City from an Islamic business perspective. This study uses a quantitative approach, data collection is carried out through a survey with a questionnaire in the form of a google form. The population in this study are Shopeefood application users and domiciled in Bandar Lampung City. The sample of this study was 100 respondents using a non-probability sampling method with a purposive sampling technique, and using SEM analysis tools using PLS and the results of data processing obtained using smartpls. The results showed that the variables of Corporate Social Responsibility and Islamic Advertising have a positive and significant effect on Corporate Reputation. Customer Satisfaction has a positive and significant effect on Corporate Reputation. The Customer Satisfaction variable mediates the influence of Corporate Social Responsibility on Corporate Reputation. Meanwhile, Customer Satisfaction is unable to mediate the influence of Islamic Advertising on Corporate Reputation.

Comparative Analysis of Operational and Liquidity Risks of Islamic Banks in the ASEAN Region Using Basel III Wahyudi, Bintang Tri; Zuliansyah, A.; Musthofa, Ujang Hanief
Indonesian Journal of Islamic Economics and Finance Vol 4 No 2 (2024)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v4i2.6674

This research aims to analyze the differences in operational and liquidity risks of Islamic banks in the ASEAN region based on the Basel III framework. The study employs a quantitative methodology, utilizing the Kruskal-Wallis analysis and Mann-Whitney U test, drawing on financial reports from Islamic banks from 2021 to 2023. Key indicators examined include the Operational Risk Capital Charge (ORCC), Net Stable Funding Ratio (NSFR), and Liquidity Coverage Ratio (LCR). The findings reveal significant differences in the management of operational risk (ORCC) and long-term funding stability (NSFR), while no significant differences were observed in short-term liquidity (LCR). It was noted that predominantly Muslim countries are better equipped to handle operational risks, whereas banks in smaller markets face liquidity challenges. However, the study is limited to Islamic banks in five ASEAN countries and does not consider external variables such as macroeconomic conditions. Overall, these findings contribute to the existing literature on risk management in Islamic banks within the ASEAN region and offer valuable insights for regulators to develop policies tailored to local characteristics.

Pengaruh Locus of Control Internal dan Locus of Control Eksternal Terhadap Kepuasan Kerja Karyawan Retail Roti'O PT Sebastian Citra Indonesia dalam Perspektif Ekonomi Islam : Studi Kasus Retail Roti’O Bandar Lampung Rifki Aminullah; Weny Rosilawati; Ahmad Zuliansyah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4156

Laju perkembangan dunia bisnis saat ini menciptakan tantangan dan peluang yang tidak bisa dihindarkan. Kepuasan kerja karyawan memiliki dampak langsung terhadap produktivitas, kreativitas, dan komitmen terhadap perusahaan. Faktor yang dapat mempengaruhi kepuasan kerja adalah locus of control atau persepsi individu terhadap tingkat kendali yang dimiliki atas kehidupan dan kejadian-kejadian seorang individu. Tujuan penelitian ini untuk mengetahui pengaruh locus of control internal dan eksternal terhadap kepuasan kerja karyawan pada Roti’O. Analisis pada penelitian ini menggunakan metode kuantitatif dengan aplikasi SPSS 24. Hasil penelitian ini Locus Of Control Internal berpengaruh negatif tidak signifikan terhadap kepuasan kerja. Locus Of Control eksternal berpengaruh signifikan terhadap Kepuasan kerja. Locus Of Control Internal dan Locus Of Control Eksternal secara bersama-sama (Simultan) berpengaruh terhadap Kepuasan

Comparative Analysis of Operational and Liquidity Risks of Islamic Banks in the ASEAN Region Using Basel III Wahyudi, Bintang Tri; Zuliansyah, A.; Musthofa, Ujang Hanief
Indonesian Journal of Islamic Economics and Finance Vol. 4 No. 2 (2024)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v4i2.6674

This research aims to analyze the differences in operational and liquidity risks of Islamic banks in the ASEAN region based on the Basel III framework. The study employs a quantitative methodology, utilizing the Kruskal-Wallis analysis and Mann-Whitney U test, drawing on financial reports from Islamic banks from 2021 to 2023. Key indicators examined include the Operational Risk Capital Charge (ORCC), Net Stable Funding Ratio (NSFR), and Liquidity Coverage Ratio (LCR). The findings reveal significant differences in the management of operational risk (ORCC) and long-term funding stability (NSFR), while no significant differences were observed in short-term liquidity (LCR). It was noted that predominantly Muslim countries are better equipped to handle operational risks, whereas banks in smaller markets face liquidity challenges. However, the study is limited to Islamic banks in five ASEAN countries and does not consider external variables such as macroeconomic conditions. Overall, these findings contribute to the existing literature on risk management in Islamic banks within the ASEAN region and offer valuable insights for regulators to develop policies tailored to local characteristics.

PENGARUH PRODUCT DIVERSITY, DISPLAY LAYOUT DAN SERVICE QUALITY TERHADAP CONSUMER SATISFACTION DALAM PERSPEKTIF BISNIS ISLAM (STUDI PADA KONSUMEN FITRINOFANE SWALAYAN BANDAR LAMPUNG) Mutiara Zhafarina Utami; A. Zuliansyah; Is Susanto
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1387

Perkembangan industri ritel modern yang semakin kompetitif menuntut pemahaman terhadap faktor-faktor yang memengaruhi kepuasan konsumen, khususnya dalam konteks nilai-nilai etika Islam. Penelitian ini menganalisis pengaruh keberagaman produk (product diversity), penataan tampilan toko (display layout), dan kualitas pelayanan (service quality) terhadap kepuasan konsumen (consumer satisfaction) di Fitrinofane Swalayan, Bandar Lampung. Menggunakan pendekatan kuantitatif dengan teknik purposive sampling, sebanyak 97 responden yang telah berbelanja minimal dua kali dijadikan sampel. Analisis dilakukan dengan metode Partial Least Squares - Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS 4. Hasil penelitian menunjukkan bahwa keberagaman produk dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan konsumen, sedangkan display layout tidak berpengaruh signifikan. Temuan ini menegaskan pentingnya variasi produk dan mutu layanan dalam meningkatkan kepuasan konsumen. Integrasi nilai-nilai Islam seperti keadilan (adl), kebaikan (ihsan), dan tanggung jawab sosial juga memperkuat hubungan pelaku usaha dan konsumen serta menciptakan nilai tambah spiritual. Penelitian ini memberi wawasan praktis bagi ritel lokal dalam menyelaraskan strategi pemasaran dengan prinsip syariah.

Pengaruh User Generated Content Dan Electronic Word Of Mouth Terhadap Purchase Intention Daviena Skincare Di Tiktok Tinjauan Perspektif Bisnis Islam Pada Generasi Z Di Kota Bandar Lampung Nur Azizah; A. Zuliansyah; Okta Supriyaningsih
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 2 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i2.4862

Penelitian ini bertujuan untuk mengetahui pengaruh User Generated Content dan Electronic Word of Mouth terhadap Purchase Intention produk Daviena Skincare di TikTok dalam perspektif bisnis Islam pada Generasi Z di Kota Bandar Lampung. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang melibatkan 100 responden. Hasil analisis menunjukkan bahwa User Generated Content berpengaruh positif dan signifikan terhadap Purchase Intention, dengan p-value 0,015. Electronic Word of Mouth juga berpengaruh positif dan signifikan terhadap Purchase Intention, dengan p-value 0,000. Temuan ini mengindikasikan bahwa semakin baik kualitas konten yang dihasilkan pengguna dan semakin kredibel ulasan yang disebarkan melalui media sosial, semakin besar niat konsumen untuk membeli produk. Dalam perspektif bisnis Islam, kedua variabel ini saling berhubungan dan dapat meningkatkan kesadaran konsumen untuk mempertimbangkan kejujuran serta tanggung jawab sosial dalam pembelian produk.

Islamic Entrepreneurship: The Moderating Role of Eudaimonic Well-Being in MSMES Resilience Capacity During Covid-19 Pandemic Susanti, Vitria; Zuliansyah, A.; Normasyhuri, Khavid
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 1 (2024): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i1.1682

All countries in the world have been affected tremendously by the Covid-19 pandemic. As a developing country, Indonesia has also experienced dramatic changes in the political and economic environment in response to the global crisis from the corona virus. It is apparent that the pandemic lockdown caused many businesses to struggle. This paper aims to examine the influence of Islamic entrepreneurship and Eudaimonic well-being to MSMEs resilience capacity during the COVID-19. The research is done with a quantitative study with 100 MSMEs in Lampung Province, Indonesia. The main data in this study is gathered through questionnaires which then analysed by using Partial Least Square (PLS analysis). This paper found the R² value for Islamic entrepreneurship is 62.5% (high), Meanwhile, the R² for Eudaimonic Well-being is 60% (high) indicating MSMEs Resilience Capacity can be moderately explained by Eudaimonic Well-being.

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