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Makna Kalimat Amr dan Nahy dalam Kitab Bidāyat al-Hidāyah Karya Imam Al-Ghazālī Puspita, Rani; Yusup, Maulana
Alsina : Journal of Arabic Studies Vol. 5 No. 2 (2023)
Publisher : Universitas Islam Negeri Walisongo Semarang - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/alsina.5.2.22424

Abstract

This article aims to explore various meanings within the sentences of "amr" (command) and "nahy" (prohibition) found in the book "Bidāyat al-Hidāyah". The research method employed is qualitative research. The data sources are divided into primary data sources, namely the book "Bidāyat al-Hidāyah," and secondary data sources, including various literature such as books, journals, and other texts related to the topics studied by the researcher. The data collection techniques used are documentation and purposive sampling. The sampling results indicate the presence of 14 sentences in the form of "fiʿil amr" (verbs of command), two sentences of "ism fiʿil amr" (nouns of command), and one sentence of " fiʿil muḍāri' " (present tense verb) preceded by "lam amr." As for "nahy", there are 12 sentence samples. The meanings of "amr" include ten sentences meaning guidance, one sentence meaning discipline, two sentences meaning pure command, two sentences meaning creation, and one sentence meaning prayer. Regarding the "nahy" sentences, four sentences were found to mean guidance, two sentences meant clarification of consequences, one sentence meant pure prohibition, one sentence meant admonition, one sentence meant avoidance, one sentence meant to dislike, and one sentence meant belittlement.
The Role Of CSR On Green Accounting, Environmental Performance, Share Ownership And Eco Control And Their Impact On Corporate Financial Performance Kumalasari, Roro Endah; Roslina, Nita Yura; Yusup, Maulana
Jurnal Computech & Bisnis (e-journal) Vol. 19 No. 2 (2025): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/d7fm0q73

Abstract

This study aims to evaluate the impact of Green Accounting, Environmental Performance, Share Ownership, and Eco Control on Corporate Financial Performance, with Corporate Social Responsibility serving as an intervening variable, across companies in the Basic and Chemical Industry Sector from 2020 to 2024. The specific objective is to conduct an in-depth analysis of CSR, particularly in the basic and chemical industries, where effective implementation of Green Accounting and Eco Control can yield significant benefits for various stakeholders. This research employs secondary data, specifically PROPER, Annual Reports, and Sustainability Reports. The employed sampling strategy is purposive, and data analysis is conducted in EViews, with intervening data processed using the Sobel method. The findings of this study indicate that green accounting, environmental performance, and eco control influence CSR, whereas share ownership does not. In the subsequent analysis, green accounting, environmental performance, and eco-control do not affect CFP, whereas share ownership and CFP have a reciprocal effect on CFP. The Sobel test indicates that the CSR variable does not mediate the effects of green accounting, environmental performance, share ownership, and eco-control on Corporate Financial Performance.
Pengaruh Sistem Informasi Akuntansi Penggajian Terhadap Pengendalian Internal Penggajian: Studi Pada Salah Satu Perusahaan Distributor Spare Part Sepeda Motor Anisa Septiani; Maulana Yusup; Boy Suzanto; Anton Tirta Komara
Majalah Bisnis & IPTEK Vol. 14 No. 1 (2021): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/7vhh6a25

Abstract

This study aims to determine the effect of payroll accounting information systems on payroll internal control. This study uses a quantitative approach with a survey approach to employees directly related to the accounting information system at a motorcycle spare part dealer in Badung City with 30 respondents. Using a simple linear regression analysis technique to determine the magnitude of the influence used the influence of the payroll accounting information system on payroll internal control. The calculation results show a positive influence of the payroll accounting information system on internal control of payroll with a total effect of 66.4%. The remaining 33.6% can influence by other factors not examined in the study.
The Effect of Work Motivation and Discipline on Employee Performance: In one of the District Offices of Bandung Regency Nabilah Nurislam; Maulana Yusup; Sana Sholihah; Lungguh Jatmika
Majalah Bisnis & IPTEK Vol. 16 No. 2 (2023): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/3hwtrc08

Abstract

This study aims to determine whether there is a significant influence between work motivation and work discipline on employee performance. The object of research is 50 employees in one of the sub-district offices of Bandung Regency using a questionnaire so that data is taken using the population. The variables in this study are divided into two, namely, independent and dependent variables. The independent variable divides into motivation and work discipline, and the dependent variable is employee performance. This study uses using the SPSS version 16 application. Research using Path Analysis shows that the variable Motivation (X1) has a direct effect of 26.0%, an indirect effect through a relationship with Work Discipline (X2) of 15.9%, and the total effect is 41.9%. The Work Discipline Variable (X2) has a direct effect of 20.7% and an indirect effect through its relationship with motivation (X1) of 15.9%. The total effect is 36.6%. The results of the relationship of the coefficient of determination (R square) with the variable Work Motivation (X1) and Work Discipline (X2) in determining the Employee Performance variable (Y) is 78.5%. In comparison, other factors that affect employee performance but are not examined show by the value of € = 0.215 or 21.5%. As for suggestions concerning the research results, agencies should be able to improve the above variables further.
The Influence of Cash Sales Accounting Information Systems on Internal Control of Cash Sales: Study of One Company in The Consumer Goods Distributor Sector in Bandung Ajeng Ayu Anggraeni; Maulana Yusup; Robbi Saepul Rahman; Jimmy Rusjiana
Majalah Bisnis & IPTEK Vol. 17 No. 1 (2024): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/fhjza013

Abstract

This study seeks to determine and analyze the impact of variables. The research employed a quantitative methodology, explicitly utilizing a descriptive approach and verification methods such as correlation coefficient, simple linear regression, and coefficient of determination. The study included a population of 30 individuals, and the samples collected encompassed the entire community. According to the research findings on a consumer goods distributor company in Bandung, it can be concluded that the company's cash sales accounting information system (X) is performing well, with a score of 3.25. The internal control of cash sales (Y) is also reported to be entirely satisfactory, with a score of 3.19. The findings of this study indicate a significant correlation (correlation coefficient of 0.862) between the Cash Sales Accounting Information System and Cash Sales Internal Control. The Cash Sales Accounting Information System contributes to 74.3% of the variation in Cash Sales Internal Control (R square contribution). The remaining 25.7% is attributed to unexamined factors such as company policy.
Pengaruh Pertumbuhan Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016 Achmad Setya Nugraha; Maulana Yusup; Djadjun Juhara
Majalah Bisnis & IPTEK Vol. 11 No. 2 (2018): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/4qpvxh89

Abstract

The value of the firm is investor’s perception towards the firms success level which is related to supply and demand that reflected the price of the stock. The high value of the firm will make the investors believe not only the present condition of the firm, but also the prospect of the future firm’s performance. Based on the previous relevant researches, there are some factors can influence the value of the firm, such as: decision of funding, dividend policy, investment decision, firm’s growth, leverage, profitability, firm’s size, etc. Some of the factors have relationship and influence towards the inconsistency value of the firm, so this research aimed to finding out the influence of firm’s growth (Total Assets Growth) and profitability (ROE) towards value of the firm (PBV) at property sector of Indonesia Stock Exchange. The population of this research was the property sector registered at Indonesia Stock Exchange from 2012 to 2016. To determine samples was using purposive sampling method with some fixed criteria such as: firms was listed at property real-estate sector before 2011, periodically released their financial report with representatives ratio used in this research and total 12 firms for samples. The data used was the secondary data which was obtained from MNC Securities program MNC Trade from 2012 to 2016. The analysis instrument is panel data regression and using EViews 9 for tool. This research shows both firm’s growth and profitability influence positive and significant with total 79.45%. It it recommended for the investor to look after the positive
Optimizing the Implementation of Total Quality Management at Yamaha Flagship Shop Bandung Dedi Hadian; Aan Hardiyana; Senen Machmud; Maulana Yusup; Anton Tirta Komara; Bulan Tati Fitria; Robbi Saepul Rahman; Kuswanto Kuswanto; Muhamad Naufal Maulana Ashari; R. Yaka Novizak Kusumah; Rizal Abdul Azis Sudjatmiko
Jurnal Pengabdian Masyarakat: Bisnis dan Iptek (JPMBISTEK) Vol. 3 No. 1 (2026): Jurnal Pengabdian Masyarakat: Bisnis dan Iptek (JPMBISTEK)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jpmbistek.v3i1.08

Abstract

The implementation of this community service project stems from quality improvement issues at the Yamaha Flagship Shop Bandung. Implementing Total Quality Management (TQM) can resolve these specific quality challenges. To investigate this, a team of lecturers and students conducts field research as the primary methodological approach. An optimal TQM framework maintains consistent service and product quality through strict, customer-oriented standardization. Therefore, the team optimizes TQM by focusing on service standardization through digitalization, human resource competency (employee involvement), product/spare part and repair quality control, customer-satisfaction supporting facilities (customer focus), and continuous improvement to successfully elevate the overall service quality at the Yamaha Flagship Shop Bandung.
How Smart Supply Chain Management Solves Logistics Bottlenecks at Mixue Bandung Dedi Hadian; Aan Hardiyana; Senen Machmud; Maulana Yusup; Anton Tirta Komara; Bulan Tati Fitria; Robbi Saepul Rahman; Carolina Tanu Sukria; Ziera Eliya; Muhammad Rikfi Ramadhan; Faizal Ramdhan Permana; Gerald Nathaniel
Jurnal Pengabdian Masyarakat: Bisnis dan Iptek (JPMBISTEK) Vol. 2 No. 2 (2025): Jurnal Pengabdian Masyarakat: Bisnis dan Iptek (JPMBISTEK)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jpmbistek.v2i2.08

Abstract

The research aims to evaluate and optimize the integration of Supply Chain Management (SCM) to boost regional logistics efficiency. To achieve this purpose, the research team—comprising both lecturers and students—adopts a qualitative research methodology. The team gathers primary empirical data by conducting direct field observations and structured interviews with operational workers who manage day-to-day logistics and store processes. For data analysis, the team utilizes a qualitative thematic analysis technique, which involves transcribing interview recordings, coding field notes, categorizing data into core operational themes, and synthesizing the results to formulate concrete solutions. The findings reveal that Mixue's strict closed supply chain system successfully maintains uniform product quality and secures low product-rejection rates across all Bandung outlets. Furthermore, the integration of real-time Point of Sales (POS) data with central SCM systems eliminates transaction errors and effectively eradicates stockout occurrences.