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AKUNTANSI PEMBIAYAAN MUDHARABAH Ali Mauludi AC
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 2 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i2.841

Accounting of mudharabah financing is counting the cash and non-cash deposited by Shari’ah Banks to Mudharrib customers with the principle of sharing for results and for loss. Measurement and recognition of accounting be based PSAK 59 and PAPSI 2003. In mudharabah financing, there are three events, namely the success without constraints, failed because of an error of mudharrib and failed not because fault of mudharrib. In the process of financing returns there is on time, there is not timely. Returns are not timely due to failure caused by errors and omissions of management on the part mudharrib, it will be receivable and mudharrib obliged to return . If the failure is caused a natural phenomenon and not due to negligence of mudharrib then the banks bear the losses.

PENGARUH LINGKUNGAN KERJA, KOMPENSASI, DAN MOTIVASI TERHADAP KINERJA KARYAWAN DENGAN SPIRITUALITAS KERJA SEBAGAI VARIABEL INTERVENING PADA FIGHTER CONVECTION Dimas Cokro Buwono; Ali Mauludi AC
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i2.1129

In the increasingly competitive era, Fighter must not only focus on expanding its consumer base but also pay attention to its employees' performance. Factors influencing employee performance include the work environment, compensation, motivation, and work spirituality. The goal of this research is to determine the direct and indirect impact of the work environment, compensation, and motivation on employee performance, with work spirituality as an intervening variable. This study employs a quantitative approach with primary data sources and utilizes multiple linear regression analysis. Data collection involves a survey method with a questionnaire technique. The population consists of all Fighter Convection employees, with a sample size of 47 selected through saturation sampling. The findings indicate that the work environment does not significantly influence work spirituality or employee performance. Similarly, compensation and motivation do not have a significant impact on work spirituality or employee performance. However, work spirituality significantly and positively influences employee performance. Furthermore, work spirituality does not mediate the relationship between the work environment, compensation, motivation, and employee performance at Fighter Convection.

Pengaruh Debt Equity Ratio Terhadap Harga Saham Dimoderasi Oleh Earning Per Share Bagaskara, Doni Yusuf; AC, Ali Mauludi
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.899

This study aims to determine the effect of Debt to Equity Ratio (DER) on stock prices with Earning Per Share (EPS) as a moderating variable. The population of this study is a manufacturing company in the food and beverage industry sub-sector which is listed on the Indonesia Stock Exchange. The sample used is a company with financial statements and annual reports containing information on DER, Stock Prices, and EPS from 2018 to 2020 totaling 51 samples. The analysis technique used is the outer model to test the value of each variable and the inner model to examine the relationship between variables. Data analysis using SmartPls software. The results showed that the Debt to Equity Ratio (DER) had no effect on stock prices. And also Earning Per Share (EPS) is not able to affect the relationship Debt to Equity Ratio (DER) to stock prices.

ANALISIS PERBANDINGAN TINGKAT RETURN SAHAM DENGAN MENGGUNAKAN METODE STOCHASTIC, MOVING AVERAGE CONVERGENCE DIVERGENCE (MACD) DAN WILLIAMS PERCENT RANGE Kholid, Idhham; Mauludi, Ali
Jurnal Investasi Vol. 9 No. 4 (2023): Jurnal Investasi Vol. 9 No 4
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v9i4.293

Penelitian ini bertujuan untuk mengetahui perbandingan return saham menggunakan metode Stochastic, metode MACD serta metode Williams Percent Range, selain itu penelitian ini memiliki tujuan untuk mengetahui metode yang mampu menghasilkan return tertinggi. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian komparatif. Sampel penelitian diambil dengan menggunakan teknik purposive sampling dan diperoleh sampel sebanyak 5 perusahaan yang terdaftar pada Jakarta Islamic Index. Hasil penelitian menunjukkan bahwa dari segi statistika tidak terdapat perbedaan yang signifikan terhadap return yang dihasilkan oleh metode Stochastic, metode MACD dan metode Williams Percent Range pada perusahaan UNTR, PGAS, PTBA, ANTM, ITMG periode 2020-2022, sedangkan rata-rata return terbanyak dari 5 perusahaan tersebut diperoleh berdasarkan penggunaan metode MACD.

THE ROLE MEDIATION OF WORK SATISFACTION AND PERCEIVED ORGANIZATION SUPPORT ON THE INFLUENCE OF COMPENSATION AND WORKLOAD IN EMPLOYEES TURNOVER INTENTION Mauludi AC, Ali; Haryanti, Nik; Marpuah , Siti
Journal of Managerial Sciences and Studies Vol. 2 No. 1 (2024): April: Journal of Managerial Sciences and Studies
Publisher : PT. Mawadaku Sukses Solusindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61160/jomss.v2i1.39

The purpose of the study is to analyze the influence of compensation and workload mediated by work satisfaction and perceived organizational support on employee turnover intention. This study used a survey which 400 employees. Data analysis used the partial least squares structural equation modeling (PLS-SEM) technique. The result of the study is compensation has a positive and significant influence on the turnover intention workload has a positive and significant influent on the turnover intention. Work satisfaction has a mediation effect on compensation in Turnover Intention. Work satisfaction has a mediation effect on workload in Turnover Intention. Perceived Organizational Support has a mediation effect on the influence of compensation on Turnover Intention. Perceived Organizational Support has a mediation effect on workload in Turnover Intention. Therefore, this study gives input to a firm to know turnover intention by increasing their compensation support through work satisfaction and perceived organizational support. Furthermore, a firm can keep their turnover intention at a low level and keep their opportunity to increase employees’ income.

Pengaruh Penerapan Sistem E-filing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Pelaporan SPT Tahunan Dengan Relawan Pajak Sebagai Variabel Moderasi Pada Tax Center UIN Sayyid Ali Rahmatullah Tulungagung Fikri Presa Permadi; Ali Mauludi
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9590

This study aims to determine the effect of implementing the e-filing system on the level of individual taxpayer compliance with tax volunteers as a moderating variable. This research uses associative quantitative method. Primary data collection from this study is by using a questionnaire distributed to taxpayers registered at the Tax Center as many as 100 respondents. The results of this study, namely the application of the e-Filing system has a positive and significant effect on the level of individual taxpayer compliance, which can be seen from the significant value (0.004) where the value is below (0.05). Thus when the implementation of the e-filing system is used properly, compliance will increase. Then, testing the moderating variable on the effect of implementing the e-filing system on the compliance level of individual taxpayers which indicates that the moderation effect provided is significant positive and capable of moderating, meaning that if the implementation of the e-filing system and tax volunteers increases by one unit, the level increase in taxpayer compliance.

Peran Penyuluhan dalam Meningkatkan Produksi Susu Peternak Anggota Koperasi Peternakan Bandung Selatan (KPBS) Pangalengan Yunasaf, Unang; Sulistyati, Marina; Nurlina, Lilis; Alim, Syahirul; Mauludi, Moch. Ali
Mimbar Agribisnis : Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Vol 11, No 1 (2025): Januari 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ma.v11i1.16936

The study occurred at the South Bandung Livestock Cooperative (KPBS) Pangalengan, Bandung Regency, West Java. The study aimed to find out how extension services contribute to boosting milk output among the member farmers of KPBS Pangalengan. The study used a descriptive approach involving all extension workers assigned to the KPBS Pangalengan extension sub-unit, totaling 7 people. The results of the research showed that Extension plays an important role in increasing the milk production of dairy farmers who are members of KPBS Pangalengan. The role that has been carried out by extension is shown by programs or activities that include: (1) Group assistance and cage checklists, (2) Increasing insight and skills in managing dairy cattle, (3) Providing materials for developing family businesses, and finances, (4) Making posters or leaflets, (5) Listening to radio broadcasts together, (6) Nail cutting services, (7) Training for extension workers, and (8) Provision of milking sanitation facilities. Milk production achieved by farmers showed an increase, an average of 3.14 percent in the last two months, which was originally 59,086 kg in April 2024, increasing to 60,638.28 kg in June 2024.

The Mediating Role of Islamic Spirituality in Shaping Career Interest in Islamic Banking Mauludi AC, Ali; Fadllan, Fadllan; Haryanti, Nik
Share: Jurnal Ekonomi dan Keuangan Islam Vol 14, No 1 (2025): IN PROGRESS
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v14i1.26092

This study examines Islamic spirituality as an intervening variable mediating the relationship between religiosity, the sharia system, professionalism, and career interest in Islamic banking among students at Islamic higher education institutions in East Java, Indonesia. Employing a quantitative approach, the research utilized purposive and random sampling techniques to survey 150 respondents, determined using the Lemeshow method. Data were analyzed through multiple regression and path analysis within an associative comparative framework. Findings reveal that religiosity and the sharia system lack direct influence on career interest but exhibit significant indirect effects when mediated by Islamic spirituality. Conversely, professionalism directly and positively impacts career interest without requiring spiritual mediation. The study highlights the critical role of Islamic spirituality in amplifying religiosity and sharia adherence to shape career aspirations, while professionalism independently drives career interest. Theoretical implications suggest that Islamic spirituality bridges ideological principles with vocational motivation, whereas practical insights emphasize integrating spiritual values into academic curricula and fostering workplace environments that reinforce sharia compliance. These outcomes underscore the need for Islamic financial institutions to cultivate spiritual motivation among employees to align operational practices with ethical foundations.========================================================================================================ABSTRAK - Peran Mediasi Spiritualitas Islam dalam Membentuk Minat Karir di Perbankan Syariah. Penelitian ini mengkaji spiritualitas Islam sebagai variabel intervening yang memediasi hubungan antara religiositas, sistem syariah, profesionalisme, dan minat berkarir di perbankan syariah pada mahasiswa di perguruan tinggi Islam di Jawa Timur, Indonesia. Dengan pendekatan kuantitatif, penelitian ini menggunakan teknik purposif dan random sampling untuk mensurvei 150 responden, yang ditentukan dengan metode Lemeshow. Data dianalisis melalui regresi berganda dan analisis jalur dalam kerangka penelitian lapangan komparatif asosiatif. Hasil analisis menunjukkan bahwa religiositas dan sistem syariah tidak berpengaruh langsung pada minat berkarir, tetapi memiliki efek tidak signifikan ketika dimediasi oleh spiritualitas Islam. Di sisi lain, profesionalisme berdampak positif secara langsung pada minat berkarir tanpa memerlukan mediasi spiritual. Studi ini menekankan peran krusial spiritualitas Islam dalam memperkuat religiusitas dan kepatuhan syariah untuk membentuk minat karir, sementara profesionalisme secara independen mendorong minat berkarir. Implikasi teoretis menunjukkan bahwa spiritualitas Islam menjembatani prinsip ideologis dengan motivasi vokasional, sedangkan implikasi praktis menyarankan integrasi nilai spiritual dalam kurikulum akademik dan pengembangan lingkungan kerja yang memperkuat kepatuhan syariah. Hasil ini menegaskan pentingnya lembaga keuangan Islam dalam menumbuhkan motivasi spiritual karyawan guna menyelaraskan praktik operasional dengan fondasi etis.

The Mediating Role of Islamic Spirituality in Shaping Career Interest in Islamic Banking Mauludi AC, Ali; Fadllan, Fadllan; Haryanti, Nik
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v14i1.26092

This study examines Islamic spirituality as an intervening variable mediating the relationship between religiosity, the sharia system, professionalism, and career interest in Islamic banking among students at Islamic higher education institutions in East Java, Indonesia. Employing a quantitative approach, the research utilized purposive and random sampling techniques to survey 150 respondents, determined using the Lemeshow method. Data were analyzed through multiple regression and path analysis within an associative comparative framework. Findings reveal that religiosity and the sharia system lack direct influence on career interest but exhibit significant indirect effects when mediated by Islamic spirituality. Conversely, professionalism directly and positively impacts career interest without requiring spiritual mediation. The study highlights the critical role of Islamic spirituality in amplifying religiosity and sharia adherence to shape career aspirations, while professionalism independently drives career interest. Theoretical implications suggest that Islamic spirituality bridges ideological principles with vocational motivation, whereas practical insights emphasize integrating spiritual values into academic curricula and fostering workplace environments that reinforce sharia compliance. These outcomes underscore the need for Islamic financial institutions to cultivate spiritual motivation among employees to align operational practices with ethical foundations.========================================================================================================ABSTRAK - Peran Mediasi Spiritualitas Islam dalam Membentuk Minat Karir di Perbankan Syariah. Penelitian ini mengkaji spiritualitas Islam sebagai variabel intervening yang memediasi hubungan antara religiositas, sistem syariah, profesionalisme, dan minat berkarir di perbankan syariah pada mahasiswa di perguruan tinggi Islam di Jawa Timur, Indonesia. Dengan pendekatan kuantitatif, penelitian ini menggunakan teknik purposif dan random sampling untuk mensurvei 150 responden, yang ditentukan dengan metode Lemeshow. Data dianalisis melalui regresi berganda dan analisis jalur dalam kerangka penelitian lapangan komparatif asosiatif. Hasil analisis menunjukkan bahwa religiositas dan sistem syariah tidak berpengaruh langsung pada minat berkarir, tetapi memiliki efek tidak signifikan ketika dimediasi oleh spiritualitas Islam. Di sisi lain, profesionalisme berdampak positif secara langsung pada minat berkarir tanpa memerlukan mediasi spiritual. Studi ini menekankan peran krusial spiritualitas Islam dalam memperkuat religiusitas dan kepatuhan syariah untuk membentuk minat karir, sementara profesionalisme secara independen mendorong minat berkarir. Implikasi teoretis menunjukkan bahwa spiritualitas Islam menjembatani prinsip ideologis dengan motivasi vokasional, sedangkan implikasi praktis menyarankan integrasi nilai spiritual dalam kurikulum akademik dan pengembangan lingkungan kerja yang memperkuat kepatuhan syariah. Hasil ini menegaskan pentingnya lembaga keuangan Islam dalam menumbuhkan motivasi spiritual karyawan guna menyelaraskan praktik operasional dengan fondasi etis.

Pengaruh Pengaruh Upah Minimum, Pertumbuhan Ekonomi, Indeks Pembangunan Manusia, Dan Belanja Modal Terhadap Kemiskinan Kabupaten/Kota di Jawa Timur Tahun 2017 s/d 2021: KEMISKINAN Ali Mauludi AC; Fadllan; Fitri Nur Rahmawati
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 10 No. 1 (2023)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v10i1.8945

This study aims to determine the effect of minimum wages, economic growth, HDI, and capital spending on poverty in East Java districts/cities in 2017 s/d 2021. Using a quantitative approach, this research uses multiple linear analysis methods assisted by Eviews 12. Secondary data of this research sourced from the Central Bureau of Statistics, Directorate General of Fiscal Balance, Ministry of Finance, as well as other sources. This research shows the results that the minimum wage partially has a significant positive effect, while the HDI, economic growth, and capital expenditure variables have a significant negative effect on poverty in districts/cities in East Java. In addition, together the variables of minimum wages, economic growth, HDI, and capital expenditures have a significant influence on poverty in districts/cities in East Java with an effect of 99.3%

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