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All Journal Journal of Economic, Bussines and Accounting (COSTING) Edukasi Islami: Jurnal Pendidikan Islam JURNAL MANAJEMEN BISNIS Atma Jaya Accounting Reseach (AJAR) Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Management Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Ilomata International Journal of Management Jurnal EduHealth Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal Of Human And Education (JAHE) Jurnal Sistim Informasi dan Teknologi Jurnal Krisnadana International Journal of Economics and Management Research Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science Innovative: Journal Of Social Science Research Jurnal Akuntansi dan Keuangan West Science Journal of Information System, Technology and Engineering El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Accounting Studies and Tax Journal Journal of Ekonomics, Finance, and Management Studies Dhana Welfare: Jurnal Pengabdian Masyarakat
Asri Ady Bakri
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary Other

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PERAN ZAKAT PRODUKTIF DALAM MENINGKATKAN PENDAPATAN MUSTAHIK DI INDONESIA Ramli Semmawi; Asri Ady Bakri; Edy Susanto; Ummu Kalsum; Imron Natsir
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13335

Abstract

Abstrak Zakat produktif menjadi subjek utama dalam penelitian ini. Pendekatan penelitian ini mengumpulkan data melalui studi literatur, yang melibatkan pembacaan literatur dari berbagai sumber termasuk buku, jurnal dan laporan dengan menggunakan pendakatan kualitatif dan deduktif. Temuan penelitian ini bahwa peran zakat produktif dalam meningkatkan pendapatan mustahik sangat efektif. Karena dengan adanya zakat produktif dapat membantu para mustahik dalam pembangunan usaha, penambahan modal, pengembangan usaha dan lain-lain. Hal tersebut dapat meningkatkan pendapatan para mustahik, sehingga dapat memenuhi kebutuhan hidupnya sehari-hari. Karena tujuan dari zakat produktif ini adalah untuk mengubah para mustahik menjadi muzakki. Dengan hal ini, maka kemiskinan di Indonesia dapat terselesaikan. Kata Kunci: Zakat Produktif, Meningkatkan Pendapatan, Mustahik
Company Value: A Review of the Financial Performance of Property and Real Estate Companies Tenriwaru Tenriwaru; Sri Buana; Syamsu Alam; Asriady Bakri
AJAR Vol 7 No 01 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i01.485

Abstract

This research was conducted with the aim of analyzing financial performance based on profitability ratio analysis, liquidity ratios analysis, and solvency ratio analysis in increasing firm value. This research uses descriptive quantitative method. The sampling method was purposive sampling, consisting of 2 samples of companies in the Property and Real Estate Sector: (1) PT. Ciputra Development Tbk and (2) PT. Summerecon Agung Tbk. The results of this study indicate that: (1) PT Ciputra Development Tbk and PT Summarecon Agung Tbk tend to have almost stagnant ROA values and even decrease in each period of the current year. (2) Liquidity (CR) from 2018-2022 PT Ciputra Development Tbk and PT Summarecon Agung Tbk have a current ratio percentage above the industry standard which is more than 100%, this condition shows that these companies can control their current debt. (3) PT Ciputra Development Tbk and PT Summarecon Agung Tbk shows that the percentage of DER from year to year tends to be high above 90% of the industry standard, this condition results in the company's debt ratio being higher than the company's capital.
Pengaruh Profitabilitas, Biaya Operasional dan Manajemen Laba Terhadap Pajak Penghasilan pada Perusahaan Manufaktur Made Susilawati; Muhammad Prasha Risfi Silitonga; Nurmahadi; Musran Munizu; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.5017

Abstract

This study aims to determine the effect of profitability, operating costs, and earnings management on income tax in manufacturing companies. The type of data used in this study is secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used in this study is the purposive sampling method with a total of 156 observation data. The analysis method used in this study is multiple linear regression analysis with SPSS version 25 analysis tools. The results of this study indicate that profitability has a positive and significant effect on tax income. Operating costs have a positive and significant effect on income tax. While earnings management does not have a significant effect on tax income.
Analisis Etika Bisnis Islam dalam Transaksi Jual Beli Online di Indonesia D Purnomo; Teguh Lesmana; Fitri Novilia; Djoko Wijono; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.5641

Abstract

The development of the world of technology and increasingly advanced internet networks has an impact on people's consumption techniques, thus giving rise to new shopping channels, namely online. People's need for fast information is very easy, can be accessed by anyone, anytime and anywhere. Internet technology has a very big effect on trade or business. Can access information on goods from anywhere, both from prices, specifications, and making purchase transactions. The purpose of this study is to analyze Islamic business ethics in online buying and selling transactions in Indonesia. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that the application of Islamic business ethics in online buying and selling transactions in Indonesia has not been fully implemented, because there are still some sellers who violate the principles of Islamic business ethics. One example is that there are still some sellers who provide escorts or summaries so that the goods received by the buyer do not match the specifications, the seller does not respond to goods complained about by the buyer, and there are still sellers who do not accept returns.
The Influence of the Use of Audit Technology and Auditor Competency on Audit Quality in Public Accounting Firms Loso Judijanto; Asri Ady Bakri; Ade Onny Siagian; Alvianita Gunawan Putri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9003

Abstract

Penelitian ini mengkaji bagaimana penggunaan teknologi audit dan kompetensi auditor berpengaruh pada kualitas audit di firma akuntansi publik. Dengan perkembangan teknologi seperti Big Data dan kecerdasan buatan, serta kebutuhan akan auditor yang kompeten, penelitian ini bertujuan untuk memahami sejauh mana teknologi dan kemampuan auditor mempengaruhi kualitas audit. Dengan mengumpulkan data dari 100 auditor di Indonesia melalui survei, hasil penelitian menunjukkan bahwa baik penggunaan teknologi maupun kompetensi auditor memiliki dampak positif pada kualitas audit. Temuan ini dapat membantu firma akuntansi publik dalam meningkatkan kualitas layanan audit dengan mengintegrasikan teknologi dan memperkuat kompetensi auditor. Kata Kunci: Teknologi Audit, Kompetensi Auditor, Kualitas Audit, Public Accounting
Transparansi sebagai Moderasi Pengaruh Tingkat Pendapatan dan Literasi Zakat terhadap Minat Bayar Zakat Melalui Baznas Dewi Maharani; Imron Natsir; Achmad Napis Qurtubi; Asri Ady Bakri; Dodi Irawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.4303

Abstract

Tercatat didalam kitab suci Al Qur’an. Zakat adalah salah satu bentuk kewajiban amal yang wajib dibayar oleh seluruh umat Islam. Zakat diartikan sebagai upaya pemurnian, karena membayar zakat dianggap sebagai bentuk ibadah dan menurutnya menjadikan investasi sosial. Penelitian ini bertujuan untuk mengetahui transparansi sebagai moderasi pengaruh tingkat pendapatan dan literasi zakat terhadap minat bayar zakat melalui Baznas. Analisis saat ini menggunakan pendekatan kuantitatif. Populasi dari penelitian ini adalah muzakki yang pernah membayar zakat. Hasil penelitian ini telah menemukan bahwa tingkat pendapatan dan literasi zakat berpengaruh terhadap minat bayar zakat melalui Baznas. Transparansi sebagai variabel moderasi mampu memoderasi tingkat pendapatan dan literasi zakat terhadap minat bayar zakat melalui Baznas dalam penelitian ini.
Pengaruh Profitabilitas, Biaya Operasional dan Manajemen Laba Terhadap Pajak Penghasilan pada Perusahaan Manufaktur Made Susilawati; Muhammad Prasha Risfi Silitonga; Nurmahadi; Musran Munizu; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.5017

Abstract

This study aims to determine the effect of profitability, operating costs, and earnings management on income tax in manufacturing companies. The type of data used in this study is secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used in this study is the purposive sampling method with a total of 156 observation data. The analysis method used in this study is multiple linear regression analysis with SPSS version 25 analysis tools. The results of this study indicate that profitability has a positive and significant effect on tax income. Operating costs have a positive and significant effect on income tax. While earnings management does not have a significant effect on tax income.
Analisis Etika Bisnis Islam dalam Transaksi Jual Beli Online di Indonesia D Purnomo; Teguh Lesmana; Fitri Novilia; Djoko Wijono; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.5641

Abstract

The development of the world of technology and increasingly advanced internet networks has an impact on people's consumption techniques, thus giving rise to new shopping channels, namely online. People's need for fast information is very easy, can be accessed by anyone, anytime and anywhere. Internet technology has a very big effect on trade or business. Can access information on goods from anywhere, both from prices, specifications, and making purchase transactions. The purpose of this study is to analyze Islamic business ethics in online buying and selling transactions in Indonesia. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that the application of Islamic business ethics in online buying and selling transactions in Indonesia has not been fully implemented, because there are still some sellers who violate the principles of Islamic business ethics. One example is that there are still some sellers who provide escorts or summaries so that the goods received by the buyer do not match the specifications, the seller does not respond to goods complained about by the buyer, and there are still sellers who do not accept returns.
Peran Pemerintah dalam Pengembangan Industri Halal Erna Indriastiningsih; Parmini; Mustofa As'ady; Retnawati Siregar; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6430

Abstract

The purpose of this study is to determine the role of government in the development of the halal industry. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that the government plays a very important role in the development of the halal industry. The strategies used in the development of the halal industry include strengthening the halal value chain, strengthening Islamic finance, strengthening the MSME sector, strengthening the digital economy, strengthening halal industry management, and strengthening halal product certification. In addition, there are five moves used by the government as the key to making Indonesia a global halal industry production base, including competitiveness (competitiveness), certification (certification), coordination (coordination), campaign (campaign), and cooperation (cooperation).
Socialization Of Digital-Based Msme Accounting Skills Improvement In Improving The Quality Of Msme Financial Management Restu Widyo Sasongko; Dewi Mariam Widiniarsih; Agus Sevtiana; Asri Ady Bakri; Saida Said
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1588

Abstract

This socialization began with complaints from MSME stakeholders when the author did community service in the villages mentioned for a period of one to two months. Because the authors gathered here are members of a group of lecturers throughout Indonesia, the authors often exchange opinions about the problems faced when doing community service. Coincidentally, within a period of time that is not much different, the authors encountered the same problem and carried out activities in the same form separately, namely in Bojongmalaka Village, West Java, Menanti Village, Lampung, and Butung Village, Makassar. The devotee hopes that the financial management problems experienced by MSME stakeholders can be resolved soon and hopefully the author's socialization regarding financial management can help MSME stakeholders in solving their problems.
Co-Authors A. Idun Suwarna Achmad Napis Qurtubi Ade Onny Siagian Adrin Pilua Agry Alfiah Agus Sevtiana Akbar Gifari Akhmad Al Aidhi Akhmad Ramli Al Halik Alvianita Gunawan Putri Andriya Risdwiyanto Andy Ismail Anita Bawaiqki Wandanaya Aprih Santoso Arief Yanto Rukmana AUGUSTA DE JESUS MAGALHAES Bambang Sucipto Basuki Winarno Bekti Setiadi Chairul Insani Cut Susan Octiva D Purnomo Dafid Ginting Darwis Deni Riani Devin Mahendika Dewi Maharani Dewi Mariam Widiniarsih Dhiana Ekowati Dicky Jhon Anderson Butarbutar Djoko Wijono Dodi Irawan Edy Susanto Eko Cahyo Mayndarto Eko Priyojadmiko Eko Susanto Endah Prawesti Ningrum Ervan Susilowati Eva Purnamasari Fatimah Fatimah Feri Sanjaya Firda Salsabila Sivana Putri Fitri Novilia Fitria Meisarah Frans Sudirjo Gamar Al Haddar Gusneli Gusneli Hartono Hartono Hedar Rusman Hendri Hermawan Adinugraha I Nyoman, Sudyana, Ian Astarina Mas'ud Ika Rahayu Satyaninrum Ilham Arief Imam Hanafi Imron Natsir Indra Rustiawan Indriastiningsih, Erna Irmawati S Iwan Sopwandin Jacomina Vonny Litamahuputty Jana Sandra Koesoemasari, Dian Safitri Pantja Kraugusteeliana Kraugusteeliana Lia Nurina Loso Judijanto M. Daud Yahya M. Daud Yahya M. Ridlwan Hambali Made Susilawati Mahdi Mahdi Mahdi Maratus Sholikah Mardi Widodo Maria Sihombing Masbullah Masbullah Mesak Yandri Masela Meylia Sari Mohammad Syahidul Haq Muhamad Risal Tawil Muhammad Ade Kurnia Harahap Muhammad Ihsan Dacholfany Muhammad Prasha Risfi Silitonga Muhammad Ridhwan Muhammad Su’un Musran Munizu Mustofa As'ady Nicholas Renaldo Novita Sri Lestari Novrini Hasti Nuratni Botutihe Nurlaili Rahmi Nurmahadi Nurwahyuni Parmini Putri Ekaresty Haes Ramli Semmawi Restu Widyo Sasongko Retnawati Siregar Ricky Ricky Riko Mersandro Permana Rinto Syahdan Rosdianah Rosdianah Roza, Nelli Saida Said Samuel PD Anantadjaya Sarwo Hakim Septianti Permatasari Palembang Sitti Hartati Hairuddin Sri Buana Sri Purwati Subhan Subhan Sucipto, Purwo Agus Sudarmanto, Eko Suhra Wardi Sunday Ade Sitorus Syamsu Alam Syamsuri Rahim Tanti Widia Nurdiani Taupan Taupan Teguh Lesmana Teguh Setiawan Wibowo Tiryono Ruby Tommy Indra Gunawan Tribowo Rachmat Fauzan Tukiyo Tuti Dharmawati Ummu Kalsum Vivid Violin Warkianto Widjaja Yuliantika I. Hady Yusni Yusni Zulfiah Larisu Zunaidi, Arif