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Pengaruh Solvabilitas, Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Audit Delay (Studi Pada Perusahaan Real Estate Dan Property) Gispa Ayuptri; Maulana Yusuf; Mellya Embun Baining
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i3.272

Abstract

Skripsi ini bertujuan untuk mengetahui pengaruh, Solvabilitas, profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Audit Delay pada perusahaan Perusahaan Real Estate dan Property tahun 2017-2019. Penelitian ini menggunakan variabel independen yaitu Solvabilitas, profitabilitas, Likuiditas, dan Ukuran Perusahaan. Variabel dependen nya adalah Audit Delay. Data yang digunakan dalam penelitian ini merupakan data sekunder yaitu berupa laporan keuangan perusahaan Real Estate dan Property tahun 2017 sampai 2019. Penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Menggunakan analisis regresi data panel, Pengujian Model, Uji Asumsi Klasik, uji t, uji f. Hasil penelitian ini menunjukkan bahwa Solvabilitas, profitabilitas, Likuiditas, dan Ukuran Perusahaan berpengaruh terhadap Audit Delay. Dengan menggunakan uji F didapatkan bahwa variabel independen memiliki pengaruh secara simultan terhadap variabel dependen. Perhitungan koefisien determinasi menunjukkan bahwa seluruh variabel independen yaitu Solvabilitas, profitabilitas, Likuiditas, dan Ukuran Perusahaan dapat menjelaskan variabel Audit Delay sebesar 62% sisanya 38% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Strategi Pemasaran Syariah Dalam Meningkatkan Minat Beli Konsumen Di Kafe Safira Desa Peninjauan Kecamatan Maro Sebo Ulu Kabupaten Batang Hari Elly Jupridah; Maulana Yusuf; Solichah Solichah
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.209

Abstract

This research aims to (1) determine sharia marketing strategies in increasing consumer buying interest carried out by Safira cafe owners in the reviewing village of Mare Sebo Ulu sub-district, Batang Hari district. (2) To find out the obstacles faced in efforts to increase consumer buying interest at Safira Cafe. This research uses descriptive qualitative methods. The data collection technique in this research uses observation, interview and documentation techniques. The theory used in this research is the theory put forward by Abuznaid formulating the definition of sharia marketing, namely, wise decisions in order to satisfy customer needs through good behavior, providing healthy products or services (halalan thoyyibah) with the approval of both parties (seller and buyer). ) in order to achieve material and spiritual prosperity, this world and the hereafter through an ethical world. Apart from that, the theory used by Kotler, marketing is a way in which companies involve consumers, build good relationships with consumers and create value for consumers, so as to get good value or response from consumers in increasing profits and consumer feedback. The 4P marketing strategy used is, product, price, place and promotion. The results of this research show that, the marketing strategy carried out by Safira Cafe to increase revenue is with product strategies starting from improving the quality of the products presented, product health, product cleanliness and product halal. Pricing strategy, Safira Cafe has set affordable, relatively cheap prices. The prices offered by Safira Cafe are affordable and cheap in accordance with the economy of the community in the review village and are suitable for all teenagers and adults. Place strategy, safira cafe prioritizing the cleanliness of the place and consumer comfort while at the Safira Cafe. Promotional strategy, Safira Cafe does not promote via social media, only promotes by word of mouth, but quite a few people already know about the existence of Safira Cafe. Meanwhile, the income earned by Safira Cafe is still relative or fluctuating, namely depending on the number of visitors.
ANALISIS SWOT PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) SENTRA INDUSTRI OLAHAN KEDELAI DI DESA SELAT KECAMATAN PEMAYUNG KABUPATEN BATANGHARI Siti rapi’ah; Maulana Yusuf; Yuliana Safitri
JOURNAL SAINS STUDENT RESEARCH Vol. 2 No. 5 (2024): Oktober : Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v2i5.2617

Abstract

This research discusses SWOT analysis of micro, small and medium enterprises (MSMEs) soybean processing industry centers in Selat Village, District. Pemayung Kab. Batang Hari. The formulation of the problem in this research is to find out what the strengths, weaknesses, opportunities and threats are in the soybean processing industry center business. This research aims to find out what the strengths, weaknesses, opportunities and threats are in the soybean processing industrial center business. To obtain data, the author used descriptive qualitative research, namely research with the aim of checking certain symptoms that occur in the field. There are two sources of data used in this research, namely primary and secondary data. Primary data sources are the results of interviews conducted by authors and business owners and secondary data are documentation, books and also the internet. The research results show that the soybean processing industry center has implemented a SWOT analysis to determine strengths, opportunities and minimize weaknesses and threats.
Pentingnya Human Relations Dalam Membangun Kualitas Komunikasi di Organisasi Kampus Maulana Yusuf; Leo Feni Agustina; Nessya Mayla; Nazlah Azzahra; April Laksana
SABER : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi Vol. 3 No. 1 (2025): Januari : Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/saber.v3i1.2018

Abstract

Every organization must have problems, problems that often arise in organizations are disharmonious relationships between leaders and their members, or between fellow members. This problem is caused by interference barriers in organizational communication. All organizational activities will run in accordance with their respective duties and functions if communication takes place effectively in all lines of the organization. Conversely, failure to foster effective and harmonious communication will hamper the implementation of tasks in the organization. Without communication there is no coordination, and without coordination there will be overlapping work, confusion of information, and misunderstanding in interpreting and carrying out organizational tasks. Organizational leaders are the spearhead of the organization to create comfort, bring motivation, and foster loyalty to the organization. every organization must apply the principles of public relations and human relations in order to build effective communication quality.
Pengaruh Diskon Dan Suasana Toko Terhadap Impulse Buying Pada Department Store Mall Di Cirebon Maulana Yusuf; Aditya Rizkian Kusuma; May Dedu
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 2 (2024): IJHESS OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i2.1176

Abstract

This study iam to determine the effect influence of discount and store atmosphere towards impulse buying together. Methods in study is assosiative method. Because we know both of variabel or more with insidental sampling. The number of populations in this research is 75 people of Matahari department store Grage Mall Cirebon consumer’s. Analysis data is using validity, reliablity, classical assume, regression analysis, t test dan f test by using SPSS 23.0 version for windows. The result in this research shows that in partial discount is influence towards impulse buying(It can be seen from the value of tcount > ttable, namely 4.521 > 1.666. ), in partial store atmosphere is influence towards impulse buying (It can be seen from the value of tcount > ttable, namely 2382 > 1.666), and by simultaneous dicount and store atmosphere influence towards impulse buying (Fcount > Ftable is obtained, namely 18.141 > 3.12). The implications in this research is discount and storetmosphere both of partially and simultaneous is good enough. So that need to be maintaned but it would better if it enchance the discount and store atmosphere.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY PT WANA PERINTIS TERHADAP KESEJAHTERAAN MASYARAKAT DI DESA BARU KECAMATAN AIR HITAM (STUDI KASUS PT WANA PERINTIS) Nurjannah Nurjannah; Maulana Yusuf; Muhammad Ismail
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 10 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i10.2687

Abstract

The influence of PT Wana Perintis' CSR to improve community welfare. To achieve this goal, PT Raja Marga must optimize CSR distribution to the community so that CSR runs smoothly. This research aims to determine the impact of the Implementation of Social Responsibility (CSR) on Community Welfare in Baru Village, Air Hita District. This research uses quantitative methods, with a sample of 93 respondents who are residents of Baru Village. The sample determination method uses the Purposive Sampling method. The data in the research were collected through questionnaires which were processed and analyzed using simple linear regression analysis using the SPSS program. The results in this study show a sig value. of the CSR (X) variable of 0.000 is smaller (<) 0.05 and the result of the T-calculated value of the CSR (X) variable is 5.102 greater (>) than the T-table value of 1.986 which states that the influence of PT's CSR. Wana Perintis has a significant impact on community welfare. From the CSR program it can be concluded that the third CSR fund of PT. Wana Perintis can have a positive impact on improving welfare for the people of Baru Village.
Potensi Zakat Hasil Perkebunan Kelapa Sawit di Desa Suka Maju Kecamatan Mandiangin Timur Kabupaten Sarolangun Indah Damayanti; Maulana Yusuf; Ogi Saputra
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 1 (2025): Januari: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i1.816

Abstract

Crop and fruit crops are one type of zakat that must be paid. In the implementation of zakat for oil palm farmers in Suka Maju Village, East Mandiangin District, Sarolangun Regency, there are already some oil palm farmers who pay zakat for oil palm. However, some oil palm farmers do not understand agricultural zakat so they do not carry out their zakat obligations and they also think that the income they receive is small. The aim of this research is to describe the implementation of zakat from oil palm plantations and analyze the potential for zakat from oil palm plantations in Suka Maju Village, East Mandiangin District, Sarolangun Regency. The type of research used in this research is qualitative research. Data collection techniques using observation, interviews and documentation. The analytical method used was Miles and Huberman's theory, namely Data Collection, Data Reduction, Data Presentation, and Conclusion and Verification. The results of the research concluded that: (1) The implementation of zakat on oil palm plantations in Suka Maju Village shows diversity in the application of the conditions, calculations and amounts of zakat issued by farmers where in its implementation, the amount of zakat issued does not show conformity with these calculations; (2) The potential for zakat from oil palm plantations in Suka Maju Village, East Mandiangin District, Sarolangun Regency based on calculations on 43,000 Kg of harvest on 43 Ha of land with a natural irrigation system is IDR. 6,950,000/month.
Pengaruh Pemahaman, Religiusitas dan Kualitas Pelayanan Terhadap Keputusan Nasabah Dalam Memilih Bank Syariah: Studi Kasus Masyarakat Kecamatan Sarolangun M. Arzil Khatami; Maulana Yusuf; Nurfitri Martaliah
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2446

Abstract

Customers' decisions to save are influenced by several internal and external factors such as financial literacy and promotions. Financial literacy reflects an individual's ability to understand financial concepts, financial products, and services and to control personal financial resources independently. Promotion is one of the determining factors for the success of a marketing program. This research aims to determine the influence of sharia financial literacy and promotions both spatially and simultaneously on customers' decisions in choosing Bank Riau Kepri Syariah products. This research approach uses a quantitative descriptive approach. Data was collected using questionnaires and field observations. The research results show that partially sharia financial literacy and promotion have an influence on customers' decisions in choosing Bank Riau Kepri Syariah products. Simultaneously, the variables of sharia financial literacy and promotion influence customers' decisions in choosing Bank Riau Kepri Syariah products with a percentage of 88.2%.
CHILDFREE PERSPEKTIFI FEMINISME (STUDY ANALISIS DITINJAU DARI WORLDVIEW ISLAM) Maulana Yusuf
YUSTISI Vol 11 No 1 (2024)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/yustisi.v11i1.16191

Abstract

Pernikahan adalah ikatan suci yang terjalin antara laki-laki dan wanita melalui proses ijab kabul yang sah. Disyariatkannya pernikahan merupan bagian dari realisasi maqashidus syariah untuk mejaga keturunan, hal ini sesuai dengan kodrat penciptaan manusia.Namun dewasa ini nampak sebuah gaya hidup baru bagi pasangan suami istri yang menawarkan akan sebuah hidup berkeluarga tanpa keinginan untuk memiliki keturunan atau populer dengan istilah childfree. Childfree biasanya merujuk kepada pasangan yang sudah menikah dengan beberapa motivasi yang melatarbelakanginya. Rainy Hutabarat dari Komnas Perempuan berbicara soal pilihan pasangan untuk tidak memiliki anak merupakan hak asasi manusia. Menurutnya bahwa tubuh perempuan sebagai milik perempuan seutuhnya dan pemaksaan kehamilan pada seorang perempuan merupakan bentuk kekerasan. Agama Islam menempatkan proses pernikahan hingga memiliki keturunan sebagai salah satu rangkaian ibadah dan perwujudan dari maqashidus syariah terutama dalam hal hifdzu nasl. Tulisan ini menggunakan metode kualitatif analisis teks bertujuan mengkaji fenomena childfree dalam realitas Islam atau yang dikenal Worldview Islam. Feminisme mendeklarasikan bahwa perempuan memiliki otoritas penuh atas kendali tubuhnya dalam hal ini berkaitan dengan kehamilan, sehingga tidak ada satupun yang berhak memaksakan seorang perempuan untuk hamil dan melahirkan, sedangkan Islam sendiri memiliki konsep yang lebih luas dimana seorang perempuan diharapkan memiliki keturunan dari pasangan yang sah karena itu bagian dari bentuk penghambaan kepada Allah SWT, adapun alasan dan kondisi darurat boleh menjadikan seorang perempuan berhak untuk menunda kehamilan bahkan hingga memutuskan untuk tidak memiliki keturunan. Kata Kunci : Childfree, Feminisme, Worldview Islam.
CHILDFREE PERSPEKTIFI FEMINISME (STUDY ANALISIS DITINJAU DARI WORLDVIEW ISLAM) Maulana Yusuf
YUSTISI Vol 11 No 1 (2024)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/yustisi.v11i1.16191

Abstract

Pernikahan adalah ikatan suci yang terjalin antara laki-laki dan wanita melalui proses ijab kabul yang sah. Disyariatkannya pernikahan merupan bagian dari realisasi maqashidus syariah untuk mejaga keturunan, hal ini sesuai dengan kodrat penciptaan manusia.Namun dewasa ini nampak sebuah gaya hidup baru bagi pasangan suami istri yang menawarkan akan sebuah hidup berkeluarga tanpa keinginan untuk memiliki keturunan atau populer dengan istilah childfree. Childfree biasanya merujuk kepada pasangan yang sudah menikah dengan beberapa motivasi yang melatarbelakanginya. Rainy Hutabarat dari Komnas Perempuan berbicara soal pilihan pasangan untuk tidak memiliki anak merupakan hak asasi manusia. Menurutnya bahwa tubuh perempuan sebagai milik perempuan seutuhnya dan pemaksaan kehamilan pada seorang perempuan merupakan bentuk kekerasan. Agama Islam menempatkan proses pernikahan hingga memiliki keturunan sebagai salah satu rangkaian ibadah dan perwujudan dari maqashidus syariah terutama dalam hal hifdzu nasl. Tulisan ini menggunakan metode kualitatif analisis teks bertujuan mengkaji fenomena childfree dalam realitas Islam atau yang dikenal Worldview Islam. Feminisme mendeklarasikan bahwa perempuan memiliki otoritas penuh atas kendali tubuhnya dalam hal ini berkaitan dengan kehamilan, sehingga tidak ada satupun yang berhak memaksakan seorang perempuan untuk hamil dan melahirkan, sedangkan Islam sendiri memiliki konsep yang lebih luas dimana seorang perempuan diharapkan memiliki keturunan dari pasangan yang sah karena itu bagian dari bentuk penghambaan kepada Allah SWT, adapun alasan dan kondisi darurat boleh menjadikan seorang perempuan berhak untuk menunda kehamilan bahkan hingga memutuskan untuk tidak memiliki keturunan. Kata Kunci : Childfree, Feminisme, Worldview Islam.