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Employee Performance in Islamic Economics: AIS, Work Discipline, Organizational Culture and Incentives Anggrayani, Viki; Agus Kurniawan; Gustika Nurmalia
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/bukhori.v5i1.4850

Abstract

Purpose: This study aimed to analyze the effect of accounting information systems, work discipline, organizational culture, and incentives on employee performance from the perspective of Islamic Economics (a study on PT Tunas Dwipa Matra Raden Intan). Methodology/approach: This study used a quantitative approach. Sample selection in this study was performed using a purposive sampling technique, which obtained 30 samples. Results: The results of this study prove that accounting information systems, work discipline, organizational culture, and incentives partially or simultaneously have a positive and significant effect on employee performance in PT Tunas Dwipa Matra. Obtained the value of The coefficient of determination (R Square) was 0.840, which shows that 84% of the variation in the dependent variable can be explained by the independent variables together. Conclusions: Accounting systems, discipline, culture, and incentives improve performance but face issues of teamwork and fairness. Aligning with Islamic values, the company should enhance its systems and apply just, transparent rewards. Limitations: The scope of this study was limited to the influence of accounting information systems, work discipline, organizational culture, and incentives; therefore, other factors that could potentially affect employee performance beyond these variables were not included in the analysis. Contribution: This research contributes to a comprehensive understanding of the influence of accounting information systems, work discipline, organizational culture, and incentives on employee performance at PT. Tunas Dwipa Matra, with an Islamic economic perspective that provides a dimension of ethics and Shariah values in its analysis.
Pengaruh Konten TikTok terhadap Minat Beli Kuliner melalui Kepuasan dalam Perspektif Bisnis Islam Wila Bayu Femmya Angel; Femei Purnamasari; Agus Kurniawan
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2503

Abstract

This study seeks to examine the impact of TikTok content on consumers' purchasing intentions for culinary products in Bandar Lampung, with customer satisfaction acting as a mediating variable within the context of Islamic business ethics. The study examines the TikTok culinary account @alejenes, recognized for its significant interaction with local audiences. Utilizing a quantitative approach and an explanatory study design, data were gathered from 100 active followers via an online survey and analyzed employing the SEM-PLS technique. The results show that tiktok content has a significant effect on satisfaction (coefficient = 0.500; t = 7.090; p < 0.001), and satisfaction significantly affects purchase intention (coefficient = 0.487; t = 5.044; p < 0.001). However, the direct effect of tiktok content on purchase intention is not significant (coefficient = 0.069; p = 0.500), which indicates full mediation by the satisfaction variable (indirect effect = 0.244; t = 4.005; p < 0.001). The R-square value for satisfaction is 0.250 and for purchase intention is 0.275, indicating the contribution of the model in explaining the variance of the two variables. From an Islamic business standpoint, content that adheres to ethical ideals and Sharia standards fosters consumer trust and loyalty. This research emphasizes the significance of incorporating ethical and innovative digital marketing methods via social media to effectively enhance culinary purchasing interest in the digital age.
Pengaruh Akuntansi Konservatisme, Growth Opportunity Dan Leverage Terhadap Koefesien Respon Laba Dalam Prespektif Ekonomi Islam Ananda Elsa Pratiwi; Agus Kurniawan; Heni Verawati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17538

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Akuntansi Konservatisme, Growth Opportunity Dan Leverage Terhadap Koefisien Respon Laba Pada Perusahaan Manufaktur Yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2021-2024. Pendekatan kuantitatif menggunakan data sekunder yang bersumber dari laporan keuangan Perusahaan Manufaktur yang terdaftar di Indeks Saham Syariah Indonesia, yang diterbitkan oleh perusahaan dan Bursa Efek Indonesia. Data dianalisis menggunakan data time series dengan Model (VAR). Hasil penelitian menunjukkan bahwa akuntansi konservatisme dan leverage berpengaruh negatif dan signifikan terhadap Koefisien Respon Laba, Tetapi Growth Opportunity berpengaruh positif dan signifikan terhadap Koefisien Respon Laba.
The Effectiveness of Podcast on Students’ Listening Skill at SMK Prima Bekasi Agus Kurniawan
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 5b (2025): SEPTEMBER (Edisi Spesial)
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/e73ggg19

Abstract

This study aims to measure the effectiveness of using podcasts as a learning medium to improve students’ listening skills in Grade X of SMK PRIMA Bekasi in the academic year 2024/2025. The research method applied was a quasi-experimental design using a Non-Equivalent Control Group Design. The sample consisted of two classes, namely the experimental class (30 students) taught with podcasts and the control class (30 students) taught using conventional methods. The research instrument was a listening skill test consisting of 30 multiple-choice questions and 10 short-answer questions, administered as both a pre-test and a post-test. The results indicated a significant improvement in the listening skills of the experimental class. The average pre-test score in the experimental class was 57.47, which increased to 78.3 in the post-test, with a gain score of +20.83. In contrast, the control class only improved from 55.37 in the pre-test to 61.63 in the post-test, with a gain score of +6.26. The independent samples t-test showed a significance value (p < 0.05), meaning there was a significant difference between the learning outcomes of students in the experimental class and those in the control class. Therefore, this research concludes that podcasts are proven to be effective in enhancing students’ listening skills. Podcasts provide flexibility, varied topics, and authentic language exposure that help train concentration, enrich vocabulary, and familiarize students with different accents and speaking styles.
THE INFLUENCE OF BRAND AWARENESS AND DIGITAL MARKETING ON PURCHASING DECISIONS AT DW DIGITAL PRINTING Agus Kurniawan; Gian Fitralisma; Hartanto Halim
Journal Of Resource Management, Economics And Business Vol. 4 No. 3 (2025): Journal Of Resource Management, Economics And Business (REMICS)
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/remics.v4i3.189

Abstract

Purpose: This study aims to determine the extent to which brand awareness and digital marketing influence consumer purchasing decisions at DW Digital Printing, Majalengka Regency. Research Methodology: This study employed a quantitative research design using a survey method. Data were collected through Google Form questionnaires distributed to DW Digital Printing consumers. The population consisted of 211 respondents, with a sample size of 67 respondents selected using a simple random sampling technique. The data were analyzed using multiple linear regression analysis with SPSS software, including t-test and F-test for hypothesis testing. Results: The findings indicate that brand awareness has a positive and significant effect on purchasing decisions (t = 2.071 > 1.669; p = 0.04 < 0.05) with a contribution of 59%. Similarly, digital marketing has a positive and significant effect (t = 0.108 > 1.669; p = 0.03 < 0.05) with a contribution of 61%. Simultaneous testing shows that both variables jointly have a positive and significant effect of 92% on purchasing decisions (F = 4.350 > 2.39; p = 0.01 < 0.05). Limitations: This study focuses only on DW Digital Printing in Majalengka Regency and may not represent other regions or industries. The sample size was relatively small and limited to one business unit. Contribution: This study contributes to the fields of marketing management and digital business strategy, especially in understanding how brand awareness and digital marketing influence consumer behavior in the digital printing industry and SMEs in Indonesia.
PENGARUH FLYPAPER EFFECT SEBAGAI VARIABEL MODERASI PADA DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI LAMPUNG (2016-2023) Lusi Putri Pratiwi; Agus Kurniawan; Nurhayati
Jurnal Media Akademik (JMA) Vol. 3 No. 6 (2025): JURNAL MEDIA AKADEMIK Edisi Juni
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v3i6.2103

Abstract

Kebutuhan belanja daerah yang semakin meningkat dari tahun ke tahunnya membuat beberapa pemerintah Provinsi tidak dapat sepenuhnya mengandalkan Pendapatan Asli Daerah (PAD). Selain menggunakan Pendapatan Asli daerah (PAD), dana transfer dalam bentuk Dana Alokasi Umum (DAU) juga akan digunakan untuk memenuhi kebutuhan belanja daerah. Maka dari itu tujuan dari penelitian adalah menguji pengaruh Pendapatan Asli daerah (PAD) dan Dana Alokasi Umum (DAU), terhadap belanja daerah, serta mengetahui apakah terjadi flypaper effect. Kemudian Flypaper Effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli daerah (PAD) terhadap Belanja Daerah dalam Perspektif Ekonomi Islam. Jenis penelitian ini deskriptif kuantitatif. Data yang di analisis data sekunder dengan jenis data panel. Populasi dan sampel dalam penelitian yaitu seluruh Kabupaten/Kota di Provinsi Lampung yang terdiri 15 Kabupaten/Kota selama periode 2016-2023. Penelitian ini diuji menggunakan bantuan program Eviews 12 dengan model yang terpilih yaitu fixed effect model. Hasil penelitian menunjukkan bahwa Dana Alokasi Umum (DAU) dan Pendapatan Asli daerah (PAD)  memiliki pengaruh positif dan signifikan terhadap belanja daerah. Semakin besar dana transfer Dana Alokasi Umum (DAU) dan Pendapatan Asli daerah (PAD), semakin tinggi pula alokasi belanja daerah. Kemudian terjadi Flypaper Effect artinya dana transfer lebih signifikan meningkatkan belanja daerah dibanding Pendapatan Asli Daerah (PAD). Hal ini menekankan perlunya pengawasan dana transfer dan peningkatan Pendapatan Asli Daerah (PAD) untuk kemandirian daerah. Berdasarkan perspektif Islam, pengelolaan dana ini mencerminkan prinsip kemaslahatan, dimana alokasi dana bertujuan untuk memenuhi kebutuhan masyarakat. Sebagaimana dijelaskan dalam Q.S. Al-Ma'idah ayat 67.
Pendampingan Strategi Penghidupan Berkelanjutan Pekerja Migran Indonesia Purna Di Hong Kong Ibrahim; Abdul Wahab; Mas’ad; Mintasrihardi; Muslimin; Agus Kurniawan; Ilham; Muhammad Khalis Ilmi; Muhammad Ali; Mardiyah Hayati; Nurhayati; Fariz Primadi; Rizka
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 1 No. 2 (2023): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v1i2.296

Abstract

Pekerja Migran Indonesia (PMI) sebagai asset bangsa, namun masih terkendala dalam harapan menuju kehidupan secara berkelanjutan secara lebih baik. Tujuan dilakukan pengabdian kepada masyarakat Internasional adalah untuk pendampingan strategi penghidupan berkelanjutan pekerja migran indonesia purna di Hong Kong. Metode yang digunakan adalah diskusi dan tanya jawab. Hasil Pengabdian kepada masyarakat ini diketahui bahwa kegiatan PkM Internasional memberikan dampak positif dalam persiapan Kembali ke daerah asal. Mampu memberikan manfaat terutama sebagai pegetahuan dan ketrampilan mendukung penghidupan berkelanjutan di masa akan datang. Kedepan diperlukan semnagat baru dari berbagai instansi terkait dalam mengurangi tingkat ketergantungan sebagai pekerja migran Indonesia.
Pengembangan SOP Budidaya Padi Berbasis Sistem PTSA untuk Efisiensi Produksi dan Keberlanjutan Usaha Tani Putut Ade Irawan; Agus Kurniawan; Luhur Pambudi Herdanarpati
Jurnal Pengabdian Masyarakat Peduli Aksi (JPAKSI) Vol. 2 No. 01 (2026): Jurnal Pengabdian Masyarakat Peduli Aksi (JPAKSI)
Publisher : Jurnal Pengabdian Masyarakat Peduli Aksi (JPAKSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pertanian padi menghadapi berbagai tantangan, terutama tingginya biaya produksi akibat ketergantungan pada pupuk dan pestisida sintetis serta menurunnya kesehatan tanah. Kegiatan pengabdian kepada masyarakat ini bertujuan menyusun dan menerapkan pemutahiran Standar Operasional Prosedur (SOP) budidaya padi berbasis Pertanian Terintegrasi Sehat Aplikatif (PTSA) di lahan pertanian POMOSDA. Metode pelaksanaan menggunakan pendekatan partisipatif dan aplikatif dengan melibatkan petani sebagai subjek utama kegiatan. Tahapan kegiatan meliputi identifikasi permasalahan, penyusunan SOP secara kolaboratif, sosialisasi dan pelatihan lapangan, serta pendampingan penerapan SOP. Hasil kegiatan menunjukkan bahwa SOP PTSA berhasil disusun secara sistematis mencakup pengolahan lahan bertahap, suplai materi organik, pengelolaan nutrisi hayati, dan perbaikan pematang. Penerapan SOP memberikan dampak awal berupa peningkatan pemahaman teknis petani, keseragaman praktik budidaya, serta efisiensi penggunaan input. SOP berbasis PTSA berpotensi menjadi model budidaya padi yang berkelanjutan dan aplikatif.
Rancangan Penataan Estetika Jl. Akasia Guna Meningkatkan Kenyamanan Pengguna Jalan I Ketut Sugihantara; A.A. Ayu Dewi Larantika; Agus Kurniawan
Jurnal Abdi Daya Vol. 1 No. 1 (2021): Maret
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jad.1.1.2021.11-20

Abstract

Warmadewa University is a large university in Bali which has faculties, study programs, and postgraduate programs with a total of 7 active students. Currently operational Univ. Warmadewa is still centered on Jalan Terompong Number 24, Denpasar and has 3 exits, namely the main Akasia Street, Jalan Akasia XVI, and Jalan Akasia which is Ex IKIP / Paud Erlangga. Development of Univ. Warmadewa, which was founded in 1984, has brought quite rapid changes to the surrounding lands, which were formerly agricultural land, now become densely populated settlements, boarding houses for students and traders, photocopying, laundry, and others which are a significant impact as a result. the Warmadewa University campus. The condition of economic development around Warmadewa University can be seen from the proliferation of stalls and shops where you can sell which has an impact on the crowded parking and traffic around it. At night, this condition is getting denser without being accompanied by improvements in road facilities being the main problem in this PKM. Furthermore, the solution that can be offered is to carry out data collection on traffic facilities on the main Akasia Street and XVI Acacia in the hope that it can raise awareness and participation of the community to care more about the surrounding environment and Warmadewa University as the center of economic awakening can also help the surrounding community.
Program Bedah Rumah Sebagai Bentuk Sosial Untuk Minimalisir Rumah Tidak Layak Huni I Nengah Sinarta; Nyoman Nuri Arthana; Komang Deddy Endra Prasandya; Agus Kurniawan
Jurnal Abdi Daya Vol. 2 No. 1 (2022): Jurnal Abdi Daya Vol.2 No.1 Tahun 2022
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jad.2.1.2022.31-38

Abstract

The house is a basic need that must be met for a place of protection from the sun's heat, rain, disease, and animal attacks. This study aims to help the underprivileged so that this program is useful as a social form. Community service activities in Banjar Puragae, Pempatan Village, Rendang District, Karangasem Regency as a form of applying knowledge and experience to minimize uninhabitable houses. A house is said to be well designed and implemented with attention to its users. Through the home renovation program, it is hoped that its implementation will target one of the poorest communities. The survey was conducted using an approach with interviews and observations with village heads and the surrounding community. The house renovation program is one of the efforts to equalize the development and welfare of the poor in remote areas. The problem is that the physical condition of the house is badly damaged and the environment of the house is unfit for habitation. The solution that will be offered is home renovation in the form of social, of course, this program is expected to have a positive impact on the community.
Co-Authors A.A. Ayu Dewi Larantika Abdul Wahab Adithya Wijayanto Agung Frasetya Amalia Ula Hazhiyah Ananda Elsa Pratiwi Anas Putra Ichsan Andri Irawan Andry Andry Anggis Prasetyaningsih Anggrayani, Viki Anis Amarwati Anton Pramonohadi Ardiyaningsih Puji Lestari Aristo Valentino Ariyani Indriastuti, Ariyani Astrina Utami Bambang Imawan Bambang Respati Buhaira Buhaira Burhanudin Burhanudin Dahlia Dahlia Dani Durrahman Darko Darko Dede Martino Desmond Desmond Devi Oktaviana Latif Diah Permata Sari Dyah Ayu Putriani Edi Handoko Endang Retnoningsih Erdi Suroso Fariz Primadi Femei Purnamasari Gian Fitralisma Gustika Nurmalia Hanif Hartanto Halim Heni Verawati Heru Budi Utomo Hotma Prawoto I Gusti Bagus Wiksuana I Ketut Sugihantara I Komang Agus Ari Setiawan I Nengah Sinarta I Wayan Parwata I Wayan Runa Ibrahim Ida Bagus Komang Kresna Adi Pratama Surya ILHAM Iman Haryanto jefri Heridiansyah Joshua Septiyan Julio Jacobus Kadek Windy Candrayana Kelvin Tan Ketut Darma Komang Deddy Endra Prasandya Lava Himawan LINGGAWAN, STEPHANI Luhur Pambudi Herdanarpati Lusi Putri Pratiwi Mardiyah Hayati Marsevani, Maya Mas’ad Michelle Michelle Mintasrihardi Muhammad Ali Muhammad Khalis Ilmi Murnia Adhani MUSLIMIN Ni Ketut, Suparmi Ni Komang Armaeni Nourma Wulanda Noval Dammananda Novie Al Muhairiah Novita Sari Nurhayati Nurhayati Nurhayati Nurlaili Nurlaili Nyoman Nuri Arthana Pratama Bimo Purwanto Putut Ade Irawan Rani Sri Sumarsih Raymond Tan Renny Dwijayanti Reza Amanda Bahtiari Ririn Karlina Rizka Rosydalina Putri Rus Suheryanto Sindu Nuranto Soehartono Soehartono Sri Hidayati Sugiandy M. Amin Suwardo Suwardo Tati Herlina Ulul Azmi Mustofa, Ulul Azmi Viviana Viviana Wila Bayu Femmya Angel William Chen Windelin Windelin Yulia Alia