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All Journal MUQTASID Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Muqtasid: Jurnal Ekonomi dan Perbankan Syariah CARADDE: Jurnal Pengabdian Kepada Masyarakat Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal Ekonomi Manajemen Sistem Informasi Al-Kharaj: Journal of Islamic Economic and Business Target : Jurnal Manajemen Bisnis Jurnal Dinamika Ekonomi Syariah Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Mabsya: Jurnal Manajemen Bisnis Syariah CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Mutanaqishah: Journal of Islamic Banking Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Islamic Economics and Finance Journal of Artificial Intelligence and Digital Business KENDALI: Economics and Social Humanities PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Journal of Management and Social Sciences Jurnal Bisnis dan Manajemen (JURBISMAN) IIJSE Majapahit Journal of Islamic Finance dan Management JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Majapahit Journal of Islamic Finance dan Management Jurnal Ar Ro'is Mandalika (Armada) Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmu Manajemen Dirham: Journal of Sharia Finance and Economics
A. Zuliansyah
Universitas Islam Negeri Raden Intan Lampung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Artificial Intelligence (AI) Mobil dan Layanan After-Sales Terhadap Loyalitas Konsumen Mobil Listrik Wuling Motors Dalam Perspektif Bisnis Islam Adelia Agustina Hasibuan; A. Zuliansyah; Desi Nurhabibah
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.578

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Artificial Intelligence (AI) Mobil dan Layanan After-Sales baik secara parsial maupun simultan terhadap Loyalitas Konsumen mobil listrik Wuling Motors di Bandar Lampung. Metode penelitian yang digunakan adalah kuantitatif kausal dengan menyebarkan kuesioner kepada 110 responden pengguna mobil listrik Wuling. Data yang dikumpulkan kemudian dianalisis menggunakan Structural Equation Modeling (SEM) berbasis varian melalui perangkat lunak SmartPLS 4. Hasil temuan menunjukkan bahwa secara parsial, variabel AI Mobil berpengaruh positif dan signifikan terhadap loyalitas konsumen dan variabel Layanan After-Sales juga berpengaruh positif dan signifikan. Secara simultan, kedua variabel tersebut memiliki pengaruh yang signifikan dengan nilai , meskipun nilai koefisien determinasi ( ) masih tergolong lemah sebesar 35,2%. Kesimpulan dari penelitian ini menegaskan bahwa kombinasi antara keunggulan fungsional teknologi pintar AI serta keandalan layanan purna jual sebagai variabel eksternal pendukung, menjadi determinan utama dalam mempertahankan dan mengunci loyalitas jangka panjang konsumen di pasar kendaraan listrik lokal.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP PERATAAN LABA: (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023) Susanti Diana Mahri; Ahmad Zuliansyah; Suhendar Suhendar
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3675

Abstract

Introduction: This study aims to examine the influence of firm size, profitability, and financial leverage on income smoothing in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange during the 2020–2023 period. Income smoothing is an important issue because it may affect the quality of accounting information used by investors, creditors, and other stakeholders in making economic decisions.Methods: The research employs a quantitative approach using secondary data obtained from annual financial statements. The sample was selected through a purposive sampling technique, resulting in 31 companies with a total of 124 observations. Data analysis was conducted using multiple linear regression, preceded by classical assumption testing to ensure the validity of the model. Results: The results show that firm size and financial leverage have a positive and significant effect on income smoothing, while profitability has a negative and significant effect. Simultaneously, the three independent variables were proven to influence income smoothing practices, with the model explaining 81.3% of the variation in income smoothing.Conclusion and suggestion: These findings indicate that internal company factors play an important role in driving managerial incentives to perform income smoothing. The study recommends strengthening financial reporting transparency and oversight to reduce such practices. Future research is suggested to incorporate additional variables such as ownership structure, audit quality, and corporate governance mechanisms and to broaden the research scope to provide a more comprehensive understanding of the determinants of income smoothing. Keywords: Financial Leverage, Firm Size, Income Smoothing, Profitability
The Effect of Work Overtime and Organizational Commitment on Employee Performance: The Moderating Role of Leader-Member Exchange (LMX) in Human Resource Management M Irfan Dwi Syambara; A Zuliansyah; Zathu Restie Utamie
Jurnal Dinamika Ekonomi Syariah Vol. 12 No. 2 (2025): Jurnal Dinamika Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Universitas Pangeran Diponegoro Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53429/jdes.v12i2.1704

Abstract

This study aims to analyze the effect of overtime work and organizational commitment on employee performance, with leader-member exchange (LMX) as a moderating variable in the perspective of Human Resource Management. The MSDI approach views humans as intact work subjects, which must be managed by paying attention to spiritual, ethical, and humanitarian aspects. The research method used is quantitative with a survey approach, and the data is analyzed using Moderated Regression Analysis (MRA). The results showed that overtime work has a positive and significant effect on employee performance. Meanwhile, organizational commitment shows a positive and significant effect on employee performance. The findings also show that LMX significantly moderates the effect of overtime work variables on employee performance, where a good superior-subordinate relationship can strengthen the positive impact. LMX moderates with the weakening path of the organizational commitment relationship and has a negative impact on employee performance. These results indicate the importance of humanistic approaches and Islamic values in the management of human resources to improve performance in a sustainable manner
Determinan Pembelian Ulang Almaz Fried Chicken dalam Perspektif Islam Yulia Apriyanti; Ahmad Zuliansyah; Agus Kurniawan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11932

Abstract

Penelitian ini bertujuan menganalisis pengaruh social media marketing, store atmosphere, dan kualitas produk terhadap pembelian ulang melalui kepuasan pelanggan sebagai variabel mediasi dalam perspektif Islam pada konsumen Almaz Fried Chicken Bandar Lampung. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan metode survei terhadap 150 responden yang pernah melakukan pembelian minimal dua kali. Analisis data dilakukan menggunakan Partial Least Squares Structural Equation Modeling. Hasil penelitian menunjukkan bahwa seluruh konstruk memenuhi validitas dan reliabilitas, dengan nilai outer loading lebih dari 0,70, AVE lebih dari 0,50, Cronbach's Alpha lebih dari 0,70, dan Composite Reliability lebih dari 0,70. Nilai R Square kepuasan pelanggan sebesar 0,672 dan pembelian ulang sebesar 0,714. Pengujian hipotesis menunjukkan bahwa social media marketing, store atmosphere, dan kualitas produk berpengaruh positif dan signifikan terhadap kepuasan pelanggan dan pembelian ulang. Kepuasan pelanggan juga berpengaruh positif signifikan terhadap pembelian ulang serta memediasi secara parsial pengaruh social media marketing, store atmosphere, dan kualitas produk terhadap pembelian ulang. Dalam perspektif Islam, hasil ini menegaskan pentingnya promosi yang jujur, atmosfer gerai yang bersih dan nyaman, kualitas produk yang halal-thayyib, serta pelayanan yang amanah untuk memperkuat kepuasan dan pembelian ulang konsumen.
Determinant Implementasi ESG Terhadap Keuangan Berkelanjutan Pada Bank Umum Syariah Di Indonesia Abella Puspita Agustin; A. Zuliansyah; Ersi Sisdianto
Jurnal of Management and Social Sciences Vol. 4 No. 2 (2026): April : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i2.831

Abstract

Isu keberlanjutan penting bagi Bank Umum Syariah (BUS) yang mengedepankan keadilan dan kemaslahatan. Namun, implementasi Environmental, Social, and Governance (ESG) masih terkendala variasi kualitas pengungkapan, rendahnya transparansi, serta pembiayaan hijau yang belum optimal. Penelitian ini menganalisis pengaruh ESG terhadap keuangan berkelanjutan pada BUS di Indonesia. Menggunakan pendekatan kuantitatif dengan regresi linier berganda, sampel terdiri dari 10 BUS dari populasi 14 bank, dipilih secara purposive sampling berdasarkan laporan keberlanjutan 2020–2024. Data dianalisis dengan uji asumsi klasik, uji t, uji F, dan koefisien determinasi melalui IBM SPSS 25. Hasil menunjukkan Environmental dan Governance berpengaruh negatif signifikan terhadap Keuangan Berkelanjutan, sedangkan Social tidak berpengaruh signifikan meski berarah positif. Secara simultan, ESG berpengaruh signifikan dengan adjusted R2 0,172, artinya ESG hanya menjelaskan 17,2% variasi Keuangan Berkelanjutan. Temuan ini menegaskan implementasi ESG pada BUS perlu diperkuat, terutama aspek sosial dan tata kelola, agar selaras prinsip syariah
Pendampingan UMKM Peternakan Sapi Berbasis Participatory Action Research untuk Meningkatkan Praktik Peternakan Berkelanjutan Zuliansyah; Dimas Pratomo Dimas
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2026): Agustus
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v9i1.3421

Abstract

This community service program aimed to strengthen the capacity of cattle-farming MSMEs through sustainable development-based empowerment. The program was conducted at Sanjaya Farm in Bandar Lampung using a Participatory Action Research approach involving needs assessment, training, mentoring, hands-on practice, and evaluation through pre-tests, post-tests, and observation. Activities covered livestock waste processing into organic fertilizer and biogas, alternative feed management, animal health and reproduction, and financial management. Evaluation results showed improvements in waste management from 42% to 88%, biogas understanding from 30% to 80%, alternative feed management from 46% to 82%, animal health and reproduction from 48% to 86%, and financial and risk management from 35% to 84%. The program produced organic fertilizer, a biogas utilization design, and financial recording formats. This empowerment model directly addressed key partner problems and has potential for replication among other small-scale cattle farmer groups.
Co-Authors Abella Puspita Agustin Ade Khairun Nisa Adelia Agustina Hasibuan Adjila Mohamed Al Anhar Alfin Ahmad Riyadi Anas Malik Andika Fitra adi Winata Any Eliza Arif Hudal Mustaqim Bangun Laksono Adi Clarissa Novianti Hartono Deki Fermansyah Della Amelya Dera Junita Desi Nurhabibah Dicky Aditya Pratama Dimas Pratomo Dimas Pratomo Dimas Dwi Apriliani Ersi Sisdianto Evi Ekawati Femei Purnamasari Gustika Nurmalia Is Susanto Is Susanto Is Susanto Khusnul Qotimah Kirana, Sari Kurniawan, Dwi Agus Lia Hanisa Rahmawati Liya Ermawati M Irfan Dwi Syambara Mardia Mardia Moh Bahrudin Muhammad Rio Mutiara Zhafarina Utami Niken Pratami Nisa Arista Normasyhuri, Khavid Novia A Nur Azizah Nur Wahyu Ningsih Nur Wahyu Ningsih Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurlaili Nurlaili Okta Supriyaningsih Pratomo, Dimas Putri Nurpasya Rahmat Fajar Ramdani Raizky Rienaldy Pramasha Ridwansyah Rifki Aminullah Salsabiila Nur Aziizah Serliana Yulia Suhendar Suhendar Susanti Diana Mahri Syahid Amrulloh Tusifakh, Nur Azizah Ujang Hanief Musthofa Vicky F Sanjaya Vitria Susanti Wahyudi, Bintang Tri Wahyuni, Shelly Wati Febriani Weny Rosilawati Yeni Susanti Yeni Susanti Yolanda Meyni Regina Wardhani Yulia Apriyanti Yulistia Devi Yulistia Devi Zathu Restie Utamie Zulaikah