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All Journal Iqtishoduna: Jurnal Ekonomi Islam JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI) JEBD TGO Journal of Community Development
Hamzah Fansuri
Institut Teknologi Dan Sains Mandala
Arts Humanities Economics, Econometrics & Finance Education Engineering Social Sciences

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Efektivitas dan Efisiensi Dana Desa (DD) Terhadap Pemberdayaan Masyarakat dan Pembangunan Desa Di Desa Lebeng Barat Kabupaten Sumenep Raudhatul Ingkiat; Diana Dwi Astuti; Hamzah Fansuri
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.606

Abstract

This study aims to analyze the level of effectiveness and efficiency of Village Fund management on Community Empowerment and Village Development in Lebeng Barat Village, Sumenep Regency. This study contains the effectiveness and efficiency of the use of village funds for community empowerment and development in Lebeng Barat Village, Sumenep Regency. This study uses a quantitative descriptive method with data on income realization, expenditure realization and expenditure targets by using the ratio of effectiveness and efficiency. The results of this study indicate that the level of effectiveness of village funds in Lebeng Barat Village in 2019 is in the effective category because the effectiveness of village funds reaches 99%, namely by prioritizing infrastructure development and community empowerment, while the efficiency level of Village Funds in Lebeng Barat Village is 95%, where this result shows the inefficiency of village funds in Lebeng Barat Village, Sumenep District. This is due to the occurrence of waste and there is a financial allocation calculation that is not done carefully in financing the activities carried out by the village.
Pengaruh Struktur Kepemilikan Saham dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur yang Terdaftar Di BEI Dedy Trisetiawan; Hamzah Fansuri Yusuf; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.615

Abstract

This study was conducted to determine the factors that influence the disclosure of Corporate Social Responsibility. This type of research is a quantitative research. The population used in this study were all manufacturing companies in the food and beverage -sector listed on the Indonesia Stock Exchange from 2015 to 2019. The sample used in this study was collected based on data obtained from the company's annual report using the purposive sampling method. The data collection method in this study used the documentation study method and data analysis using the SPSS 20 (Statistical Package for the Social Sciences) program, by performing descriptive statistical analysis and multiple linear regression analysis, R test, t test, and F test. data has been obtained that institutional ownership structure, managerial ownership structure has no significant effect on the disclosure of Corporate Social Responsibility, while the size of the company has a significant effect on the disclosure of Corporate Social Responsibility. Simultaneously, institutional ownership structure, managerial ownership structure, and firm size have a significant effect on the disclosure of Corporate Social Responsibility.
The Indonesia Stock Exchange's Banking Company Share Price Influencing Factors Diana Dwi Astuti; Hamzah Fansuri Yusuf
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 1 (2023): January 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i1.931

Abstract

This study aims to determine the effect of interest rates, inflation, profitability and liquidity on stock prices in banking companies on the Indonesia Stock Exchange (IDX) 2017-2021. The type of research used is quantitative research. The data used in this study are secondary data obtained from a collection of literature books, accounting journals and financial data of banking companies listed on the Indonesia Stock Exchange (IDX). The data processing method used multiple linear analysis method with the help of SPSS 22 analysis tool. The results showed that partially the profitability variable had a significant effect on stock prices. Meanwhile, the interest rate, inflation and liquidity variables partially have no effect on stock prices. Simultaneously interest rates, inflation, profitability and liquidity have a significant effect on stock prices.
Faktor – Faktor Yang Mempengaruhi Kinerja Manajerial pada KSP Melati Jaya, Bondowoso Riki Junior; Diana Dwi Astuti; Hamzah Fansuri Yusuf
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.707

Abstract

This study aims to determine the effect of accountability, budgetary participation, clarity of budget targets, locus of control, and internal control systems on managerial performance at the Jasmine Jaya Bondowoso cooperative. The method used in this research is by distributing questionnaires. The population in this study were employees of the Jasmine Jaya Bondowoso cooperative. The sample used in this study used a saturated sample so that a sample of 25 people was obtained. The data analysis method used is multiple linear regression. The results showed that accountability, budget participation, clarity of budget targets, and internal control systems partially affected the managerial performance of the Jasmine Jaya Bondowoso cooperative. While the locus of control does not partially affect the managerial performance of the Jasmine Jaya Bondowoso cooperative. Simultaneously accountability, budget participation, clarity of budget targets, locus of control, and internal control systems affect the managerial performance of the Jasmine Jaya Bondowoso cooperative.
A COMPARATIVE ANALYSIS OF THE DEGREE OF FINANCIAL LEVERAGE BETWEEN PT UNILEVER INDONESIA AND PT WINGS GROUP Wiwik Fitria Ningsih; Hamzah Fansuri Yusuf; Setyawardahna Nugraha
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2848

Abstract

This study aims to analyze the comparison of the Degree of Financial Leverage (DFL) between PT Unilever Indonesia Tbk and PT Wings Group. DFL is important to measure because it reflects the extent of change in earnings per share resulting from changes in earnings before interest and taxes, thus serving as a key indicator of a company's financial risk. These two companies are compared because both are major players in the consumer goods industry in Indonesia with significant market shares, yet they have different ownership structures and operational strategies, making it interesting to examine their risk differences. This research is a quantitative comparative study using the financial statement data of both companies for the period 2020-2024. Sampling was conducted using a purposive sampling method, with the research samples being PT Unilever Indonesia Tbk and PT Wings Group. Data were collected through financial statement documentation techniques and analyzed using an Independent Sample t-Test. The descriptive results show that PT Wings Group has a higher and more fluctuating average DFL compared to PT Unilever Indonesia, whose DFL is more stable. However, the results of the Independent Sample t-Test indicate that there is no statistically significant difference in DFL between the two companies. The financial risk inherent in the capital structure of both companies is statistically within a balanced range within the same industry.
Assistance in Strengthening MSME Financial Records through the Smart Cashier Application Hamzah Fansuri Yusuf; Agustin Hari Prastyowati; Hayatul Maspufah; Dwi Ratnasari
TGO Journal of Community Development Vol. 4 No. 1 (2026): January - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.v4i1.391

Abstract

The financial recording assistance activity for MSMEs in Sumberejo Village, Ambulu District, Jember Regency in August 2025 aims to improve business administration skills through the implementation of the Smart Cashier Application. The methods used include the stages of planning, implementation, and evaluation with qualitative-based data analysis. The results of the activity show that MSMEs are able to switch from manual recording to more accurate and structured digital recording. Participants can monitor daily cash flow as well as compile simple financial statements that support business decision-making. The discussion emphasized that mentoring not only provides technical skills, but also forms a new mindset in business management. Technical constraints such as device limitations and differences in initial understanding can be overcome through hands-on methods and intensive guidance. An important finding from this activity is a change in the behavior of MSME actors in managing finances, increasing awareness of transparency, and increasing confidence in running a business. In addition, this activity supports research on the digitalization of MSMEs and shows that community-based interventions are effective in strengthening the foundations of business sustainability. Thus, technology-based assistance is an important strategy to increase the competitiveness of MSMEs at the local level.
Pengaruh WOM, Pelayanan, Harga, Lokasi, dan Promosi Terhadap Keputusan Pembelian UD.Ovimart Jember Mahara Saputra; Hamzah Fansuri Yusuf; Ahmad Sauqi
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

Ovimart is a business operating in the staple goods trade sector, providing essential daily needs for the community, particularly in Jember Regency. This study was conducted to evaluate the influence of Word of Mouth, service quality, price, location, and promotion on consumer purchasing decisions at UD. Ovimart Jember. The research is motivated by the intense competition in the staple goods trade sector, which requires business actors to better understand the factors that influence consumer decisions.A quantitative approach was used in this study, with data collected through questionnaires distributed to consumers who have made at least two purchases. The data were analyzed using multiple linear regression methods. The findings show that Word of Mouth, Price, and Promotion do not have a partial effect on purchasing decisions. However, Service Quality and Location do have a significant effect. Furthermore, all five variables simultaneously influence purchasing decisions. These results provide valuable insights for staple retail businesses in determining appropriate and competitive marketing strategies.
Sharia-Based Transformational Leadership and Employee Loyalty: The Mediating Role of Psychological Empowerment in Indonesian Public Sector Organizations Tamriatin Hidayah; Hamzah Fansuri Yusuf; Pawestri Winahyu
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 15 No. 1 (2026): April (on progress)
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v15i1.3485

Abstract

Employee loyalty has become an increasingly important challenge in Indonesian public sector organizations, particularly among non-civil servant employees who experience employment insecurity, limited career advancement opportunities, and disparities in organizational benefits. Although transformational leadership has been widely recognized as a determinant of employee loyalty, limited empirical evidence explains how Sharia-Based Transformational Leadership, grounded in Islamic ethical values, influences employee loyalty through psychological empowerment. This study aims to examine the direct effects of Sharia-Based Transformational Leadership, compensation, and perceived organizational support on employee loyalty and psychological empowerment, as well as the mediating role of psychological empowerment. A quantitative explanatory design was employed using survey data collected from 477 non-civil servant employees in local government organizations in Jember Regency, Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that Sharia-Based Transformational Leadership, compensation, and perceived organizational support significantly enhance psychological empowerment and employee loyalty. Psychological empowerment also serves as a significant mediator between the antecedent variables and employee loyalty. These findings extend Social Exchange Theory by integrating Islamic ethical leadership principles and suggest that strengthening Sharia-based leadership practices, equitable compensation, and organizational support can foster sustainable employee loyalty in Indonesian public sector organizations.
Co-Authors Agustin Hari Prastyowati Ahmad Sauqi Dedy Trisetiawan Diana Dwi Astuti Diana Dwi Astuti Diana Dwi Astuti Dwi Ratnasari Hayatul Maspufah Mahara Saputra Pawestri Winahyu Raudhatul Ingkiat Riki Junior Setyawardahna Nugraha Tamriatin Hidayah Wiwik Fitria Ningsih