Garuda - Garba Rujukan Digital

Analisis Implementasi Etika Bisnis, Tanggung Jawab Sosial dan Hukum Ketenagakerjaan pada Bank Syariah Indonesia Lestari, Mila Tiara; Jaelani, Aan; Rokhlinasari, Sri
Multidiscience : Journal of Multidisciplinary Science Vol. 2 No. 1 (2025): January
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/multidiscience.v2i1.275

Penelitian ini menganalisis implementasi etika bisnis, tanggung jawab sosial (CSR), dan hukum ketenagakerjaan pada Bank Syariah Indonesia (BSI) sebagai representasi perbankan syariah terbesar di Indonesia. Pendekatan normatif dan analisis kualitatif digunakan untuk mengevaluasi kepatuhan terhadap prinsip-prinsip syariah dan regulasi hukum. Hasil penelitian menunjukkan bahwa BSI telah berhasil mengintegrasikan prinsip syariah dalam penerapan etika bisnis melalui code of conduct yang mencakup panduan perilaku, pengelolaan benturan kepentingan, larangan gratifikasi, serta perlindungan kerahasiaan data. Program CSR BSI mendukung pemberdayaan ekonomi umat, pendidikan Islam, dan literasi keuangan syariah, selaras dengan Maqashid Syariah. Di bidang ketenagakerjaan, BSI memprioritaskan kesetaraan, kesejahteraan, dan pengembangan karyawan melalui kebijakan rekrutmen inklusif, remunerasi berbasis kinerja, dan pelatihan berkelanjutan. Penelitian ini merekomendasikan penguatan evaluasi internal terhadap implementasi etika bisnis untuk mendeteksi potensi pelanggaran lebih dini. Selain itu, BSI perlu memperluas program CSR yang berfokus pada inklusi sosial dan layanan bagi penyandang disabilitas serta mendiversifikasi program penghargaan bagi karyawan. Dengan langkah-langkah ini, BSI diharapkan dapat semakin memperkuat posisinya sebagai institusi keuangan syariah terdepan yang berlandaskan prinsip keadilan, tanggung jawab, dan keberlanjutan.

The Effect of Price, Product Quality, and Service Quality on Consumer Satisfaction from an Islamic Perspective during the Covid-19 Pandemic Kusuma, Nurul Rahmah; Rokhlinasari, Sri; Elkoshly, Salim
JURNAL INDO-ISLAMIKA Vol 13, No 1 (2023): JUNE
Publisher : Graduate School of Syarif Hidayatullah State Islamic University Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jii.v13i1.29053

The fierce competition in the era of globalization forces companies to improve innovation, creativity, quality and to ensure public safety in food consumption, especially due to the Covid-19 pandemic, when public trust in the food industry is weakened and the impact on the satisfaction of the consumers. It is influenced by several factors such as product quality, service quality, satisfactory amenities, price The purpose of this study is to analyze the effect of price, product quality, and service quality on customer satisfaction in KFC Cirebon restaurant. The research method uses a descriptive quantitative approach derived from the primary and secondary data. Primary data collection method uses a questionnaire survey and purposive sampling technique to determine the sample. This study used multiple linear regression analysis for data analysis, which was processed using SPSS 2.2 data processing application. The results of the survey with a total of 145 respondents showed that the variables of price, product quality, and service quality had a positive and significant effect on customer satisfaction of KFC Cirebon restaurant. Keywords: price, product quality, service quality, customer satisfaction, Covid-19.

Sistem Akuntansi Instansi dalam Pengelolaan Aset Negara dan Penyajian Laporan Keuangan Berbasis Akrual di Kantor Imigrasi Kelas I Cirebon Fitriani, Hilda; Rokhlinasari, Sri; Iqbal, Mohammad
Journal of Sharia Accounting and Tax Vol. 1 No. 1 (2023): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v1i1.13

Penelitian ini bertujuan untuk mengetahui penerapan sistem akuntansi instansi dalam pengelolaan aset negara dan penyajian laporan keuangan berbasis akrual di Kantor Imigrasi Kelas I TPI Cirebon. Penelitian ini menggunakan penelitian kualitatif. Data dikumpulkan melalui wawancara, observasi, dokumentasi, dan studi kepustakaan. Data dianalisis menggunakan metode deskriptif. Hasil penelitian menunjukkan bahwa penerapan SIMAK-BMN dalam pengelolaan aset negara kurang sesuai dengan PSAP No. 07 karena terdapat aset tetap ekstrakomptabel yang tidak dimasukkan ke SIMAK-BMN. Dari segi kualitas sistem, SIMAK-BMN dapat menunjang pengelolaan aset negara. Dari segi SDM, masih terdapat kesalahan pemilihan kode barang. Dari segi kualitas laporan yang dihasilkan, terdapat pengakuan aset tetap yang tidak sesuai. Penerapan SAIBA dalam penyajian laporan keuangan berdasarkan PSAP No. 01 sudah sesuai. Dari segi kualitas sistem, SAIBA dapat membantu penyajian laporan keuangan. Dari segi SDM, operator SAIBA dapat menjalankan SAIBA dengan baik. Dari segi kualitas laporan yang dihasilkan, sesuai dengan PP No. 71 Tahun 2010.

Ratio Index Beneish M-Score dalam Mendeteksi Kecurangan pada Laporan Keuangan Perusahaan Asuransi yang Terdaftar di BEI Periode 2018-2020 Nurjanah, Nurjanah; Widagdo, Ridwan; Rokhlinasari, Sri
Journal of Sharia Accounting and Tax Vol. 1 No. 2 (2023): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v1i2.22

Penelitian ini bertujuan untuk mendeteksi dan mengetahui jumlah, persentase, peningkatan dan penurunan perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018- 2020 yang melakukan tindak kecurangan dengan menggunakan lima indeks hitung Beneish M-Score sehingga perusahaan dapat dikategorikan sebagai perusahaan non-manipulator, grey manipulator, dan manipulator. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif dengan menggunakan alat analisis ratio index Beneish M-Score. Teknik sampling yang digunakan yaitu purposive sampling dengan jumlah sampel sebanyak 9 perusahaan asuransi. Analisis data yang digunakan adalah Ratio Index Beneish MScore dengan menggunakan lima index hitung, yaitu Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), dan Total Accrual to Total Assets Index (TATA). Hasil penelitian mengungkapkan perusahaan asuransi yang terkategori manipulator pada tahun 2018 sebanyak 1 perusahaan atau sebesar 11,10%, tahun 2019 tidak terdapat perusahaan manipulator atau sebesar 0%, dan tahun 2020 terdapat 1 perusahaan atau sebesar 11,10%. Tren yang muncul selama 3 tahun yang tergolong manipulator mengalami penurunan. Perusahaan dengan kategori grey manipulator dan manipulator belum mampu mengimplementasikan prinsip etika bisnis Islam.

Efisiensi Melalui Analisis Non Value Added Berbasis Activity-Based Management: Studi pada Bento Kopi Cirebon Rahmadani, Dina; Wahyuningsih, Nining; Rokhlinasari, Sri
Journal of Sharia Accounting and Tax Vol. 2 No. 2 (2024): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v2i2.273

Penelitian ini bertujuan untuk mengetahui penerapan activity-based management (ABM). Analisis non value added berdasarkan ABM dapat meningkatkan efisiensi dan seberapa besar penghematan biaya yang dapat dicapai dengan menghilangkan aktivitas non value added pada Bentos Kopi Cirebon. Data yang digunakan adalah data primer dan data sekunder. Sumber data yang digunakan adalah sumber data primer dengan menggunakan data hasil wawancara dari pimpinan dan karyawan, serta data berupa laporan produksi bulan Januari-Februari 2024. Hasil penelitian menunjukkan bahwa Bento Kopi Cirebon merupakan kafe yang memiliki 17 aktivitas, di antaranya terdapat aktivitas non value added, yaitu proses penataan bahan baku sesuai jenisnya (dingin, kering, dan lain sebagainya), melakukan proses pengolahan bahan baku menjadi produk jadi secara manual dan proses penyusunan menu membutuhkan banyak waktu, untuk menghemat biaya maka perlu dilakukan pengurangan. Sebelum menerapkan ABM, biaya produksi sebesar Rp299.363.417 dan setelah menerapkan ABM, biaya produksi menjadi Rp284.668.417. Penerapan ABM dapat mencapai efisiensi sebesar 7,27% dengan penghematan biaya sebesar Rp14.695.000.

The Role of Human Resources and Technological Advancement on Economic Growth Ridwannudin, Muhammad; Rokhlinasari, Sri; Haerisma, Alvien Septian
Multidiscience : Journal of Multidisciplinary Science Vol. 2 No. 2 (2025): June
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/multidiscience.v2i2.382

This study aims to comprehensively examine the role of human resources and technological advancement in driving economic growth. Employing a qualitative literature review approach, secondary data were gathered from peer-reviewed academic sources, including scholarly journals, international conference proceedings, and academic books published between 2015 and 2025. The findings reveal that human capital development significantly contributes to labor productivity, innovation, and macroeconomic stability. Similarly, technological advancement accelerates economic growth by enhancing production efficiency, reducing operational costs, and creating new market opportunities. The study underscores the critical synergy between high-quality human capital and effective technology adoption as a foundational mechanism for achieving inclusive and sustainable economic development. Policy implications suggest that developing countries should adopt integrated development strategies by investing in education, vocational training, and digital infrastructure, alongside strengthening national innovation systems. Consequently, enhancing both human and technological capacities is essential for building resilient, knowledge-based economies capable of adapting to global dynamics.

The Impact of MSME’s Development of Halal Products On Sustainable Livelihood Muhaimin, Rizal; Sudrajat, Anton; Rokhlinasari, Sri
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 22 No 2 (2025): PARADIGMA: Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v22i2.11063

The development of Micro, Small and Medium Enterprises (MSMEs) based on halal products has a very significant role in encouraging economic growth in rural areas. The existence of MSMEs not only creates jobs and increases community income, but also contributes to creating an economic system that is inclusive, sustainable, and based on sharia values. In this context, the concept of sustainable livelihoods is a relevant strategic approach to understand the contribution of halal products to sustainability in the economic, social and environmental dimensions. This study specifically highlights the potential and role of halal MSMEs developing in Mertapada Kulon Village, Cirebon Regency. This village has great potential in local economic development, but there is still a gap in research related to how halal MSMEs can have an impact on the sustainable livelihoods of local communities. The purpose of this study is to analyze the development strategy of halal product MSMEs and evaluate the extent of their impact on the achievement of Sustainable Livelihood indicators. This research uses qualitative methods with data collection through in-depth interviews and direct observation. The results showed that the halal MSME development strategy has a positive impact on rural economic development. This is reflected in increased household income, improved community welfare, decreased levels of economic vulnerability, and the fulfillment of life needs in a more decent and sustainable manner.

The Influence of Product Quality on Repurchase Decision through Halal Label as a Mediating Variable in Culinary Businesses Rahayu, Fitri Desiyani; Navilah, Ila; Rokhlinasari, Sri
Cirebon International Journal of Economics and Business Vol. 3 No. 1 (2025): April 2025
Publisher : Faculty of Islamic Economics and Business IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cijeb.v3i1.181

The number of company chicken crushed Which has present in City Cirebon in a number of year final like Bensu's geprek , chicken crushed Mr. Boy , chicken crushed Backpack , chicken crushed Prince and other brands are on the rise diverse make competition in business the more tight , because due to the large number of choice dish chicken crushed with variety of flavors, textures and prices in accordance with quality product Which offered . By Because That , study This aim For analyze How influence quality product chicken crushed Mr. Boy to decision Buy back . Method used in study This is method quantitative and technique taking sample that is purposive sampling applied to the sample selected that produces 100 respond legitimate. Analysis data technical Which used is track analysis. Research result show that variables quality product own mark statistics T as big as 4,940 prob 0.000 ≤ 0.05 which means that quality product influential significant regarding halal labels, quality products also affect decision buy back , matter This proven with The t-stat value is 6.391, prob 0.000 ≤ 0.05, the halal label variable influences decision buy back , thing This proven with mark t statistic of 2.502 and p value of 0.015 ≤ 0.05, and the variable quality product No influential to decision buy back through halal label, thing This proven with Sobel test value of 0.223 ≤ t table 1.984.

Kualitas dan Keamanan Sistem Informasi Akuntansi terhadap Kinerja Pegawai BKAD Kabupaten Cirebon Ishlaahi, Citra Nuur; Rokhlinasari, Sri; Setiowati, Nur Eka; Ahdi, Makmuri
Journal of Sharia Accounting and Tax Vol. 3 No. 1 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v3i1.391

Penelitian ini bertujuan untuk mengevaluasi kualitas dan keamanan sistem informasi akuntansi terhadap kinerja pegawai Badan Keuangan dan Aset Daerah (BKAD) Kabupetan Cirebon. Penelitian dilakukan dengan metode kuantitatif dan jenis data yang digunakan adalah data primer dan sekunder, dengan teknik pengumpulan data melalui penyebaran kuesioner. Populasi yang digunakan ialah seluruh pegawau yang bekerja pada Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Cirebon. Sampel yang digunakan dalam penelitian yaitu sebanyak 58 pegawai yang diperoleh dengan metode sensus (jenuh). Pengujian data dilakukan dengan cara uji validitas dan reliabilitas, uji asumsi klasik dan uji hipotesis dengan metode analisis regresi. Hasil penelitian menunjukkan bahwa kualitas sistem informasi tidak berpengaruh terhadap kinerja pegawai. Keamanan sistem informasi akuntansi berpengaruh postifif signifikan terhadap kinerja pegawai. Kualitas sistem informasi akuntansi dan keamanan sistem informasi akuntansi berpengaruh signifkan secara simultan terhadap kinerja pegawai. Pada koefisien determinasi (R2) menunjukkan nilai 0.26 atau 26% yang menyimpulkan bahwa sebesar 26% kinerja pegawai dapat dijelaskan melalui variabel kualitas sistem informasi akuntansi dan keamanan sistem informasi akuntansi, sedangkan sisanya 74% dijelaskan oleh variabel lain yang tidak digunakan dalam penelitian ini.

The Effect of Price, Product Quality, and Service Quality on Consumer Satisfaction from an Islamic Perspective during the Covid-19 Pandemic Kusuma, Nurul Rahmah; Rokhlinasari, Sri; Elkoshly, Salim
JURNAL INDO-ISLAMIKA Vol. 13 No. 1 (2023): JUNE
Publisher : Graduate School of UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jii.v13i1.29053

The fierce competition in the era of globalization forces companies to improve innovation, creativity, quality and to ensure public safety in food consumption, especially due to the Covid-19 pandemic, when public trust in the food industry is weakened and the impact on the satisfaction of the consumers. It is influenced by several factors such as product quality, service quality, satisfactory amenities, price The purpose of this study is to analyze the effect of price, product quality, and service quality on customer satisfaction in KFC Cirebon restaurant. The research method uses a descriptive quantitative approach derived from the primary and secondary data. Primary data collection method uses a questionnaire survey and purposive sampling technique to determine the sample. This study used multiple linear regression analysis for data analysis, which was processed using SPSS 2.2 data processing application. The results of the survey with a total of 145 respondents showed that the variables of price, product quality, and service quality had a positive and significant effect on customer satisfaction of KFC Cirebon restaurant. Keywords: price, product quality, service quality, customer satisfaction, Covid-19.

Title

Found 12 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 12 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 12 Documents
Search