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All Journal The Asia Pacific Journal Of Management Studies Asketik: Jurnal Agama dan Perubahan Sosial Sosio-Agri Papua : Publikasi Ilmu-Ilmu Sosial Ekonomi Pertanian Jurnal Honai
Irna
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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MOTIF PENGAMBILAN KREDIT PADA PT. PEGADAIAN DI KABUPATEN MANOKWARI Irna; Situmorang, Elina R; Rahayu, Yuyun P
Sosio Agri Papua Vol 5 No 1 (2016): Juni
Publisher : Department of Social Economic Agriculture, Faculty of Agriculture, University of Papua, Manokwari, West Papua, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/sap.v5i1.40

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh lokasi, agunan, prosedur, dan pelayanan terhadap motif pengambilan kredit pada PT. Pegadaian di Kabupaten Manokwari. Penelitian ini dilaksanakan di Kabupaten Manokwari. Metode analisis yang digunakan adalah metode analisis statistik deskriptif dengan instrumen kuisioner. Teknik yang digunakan dalam menganalisis data menggunakan pemberian skor. Skornya adalah 0 dan 1 (skala Guttman). Selanjutnya data akan dianalisis menggunakan alat analisis regresi linier berganda.Hasil penelitian menunjukkan secara parsial, variabel agunan dan prosedur berpengaruh positif dan signifikan terhadap motif pengambilan kredit sedangkan variabel lokasi dan pelayanan berpengaruh positif tetapi tidak signifikan terhadap motif pengambilan kredit pada PT. Pegadaian di Kabupaten Manokwari. Secara simultan, menunjukkan bahwa variabel lokasi, agunan, prosedur, dan pelayanan berpengaruh positif dan signifikan terhadap motif pengambilan kredit pada PT. Pegadaian di Kabupaten Manokwari.
Implementation of Religious Moderation in the Development of Micro, Small and Medium Enterprises (MSMEs) Erwin; Muh. Abdi Imam; Irna; Haifa Syukur; Aqifha Putri Ramadhani
Asketik: Jurnal Agama dan Perubahan Sosial Vol. 9 No. 1 (2025): Asketik: Jurnal Agama dan Perubahan Sosial
Publisher : Prodi Sosiologi Agama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/asketik.v9i1.2554

Abstract

In the era of globalization, Micro, Small, and Medium Enterprises (MSMEs) play an important role in economic growth and job creation. However, MSMEs often face challenges in the form of intense competition and unethical business practices. This study aims to explore the contribution of religious moderation to MSME development through a qualitative approach with a case study method. The concept of religious moderation is understood as an effort to balance religious values with sustainable and responsible business practices. Data were obtained through in-depth interviews and participant observations of MSME actors who integrated the principles of moderation in their business activities. The results of the study indicate that religious moderation encourages the formation of reflective business ethics, inclusive cooperative relationships, and social orientation in business decision making. These findings indicate that religious moderation has a practical role in encouraging more ethical business practices and oriented towards social sustainability. Thus, religious moderation not only functions as a theological concept, but also as a value framework that can enrich the practice and orientation of MSME development amidst contemporary economic challenges.
PENGARUH KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN UMUR PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Irna; Edi Sutanto; Nurhaini; Ana Ima Sofana
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1458

Abstract

This research aims to determine the influence of the audit committee and company size on earnings management with company age as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. There are two independent variables (X) in this research, namely Audit Committee (X1) and Company Size (X2), the dependent variable is Earnings Management (Y) and the Moderating variable is Company Age (W). The population in this study was 166 companies in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was Purposive Sampling. The number of samples used in this research was 52 companies based on certain criteria. This type of research is quantitative research and the data source used is secondary data using data collection methods, namely annual reports and company financial reports. The analysis technique used in this research is moderated regression analysis and processed using SPSS version 23 software. Based on the results of the analysis and hypothesis testing in this research, it can be concluded that the Audit Committee partially has a significant and significant influence on Profit Management, Company Size partially has no and significant effect on Profit Management, Company Age is partially unable to moderate the influence of the Audit Committee on Profit Management, Company Age is able to moderate the Influence of Company Size on Profit Management.
PERLINDUNGAN HUKUM PIDANA DALAM MENGHADAPI TINDAKAN PENYEROBOTAN TANAH DI INDONESIA Wijaya, Moh Safrul; Simamora, Hospirene Theresia; Marian, Simon; Irna
Jurnal Honai Vol 4 No 2 (2025): Juni
Publisher : LPPM UNAIM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61578/jh.5137-46

Abstract

Penyerobotan tanah tetap menjadi masalah agraria yang signifikan yang memengaruhi kepastian hukum dan kesejahteraan masyarakat di Indonesia. Penelitian ini bertujuan untuk menganalisis perlindungan hukum pidana yang berlaku pada kasus penyerobotan tanah, mengevaluasi peran aparat penegak hukum, menilai efektivitas penegakan hukum, serta mengidentifikasi hambatan dan tantangan yang dihadapi dalam penanganan kasus tersebut. Dengan menggunakan pendekatan yuridis normatif dan analisis data dari sumber primer maupun sekunder, hasil penelitian menunjukkan bahwa meskipun kerangka hukum pidana yang mengatur penyerobotan tanah sudah ada, pelaksanaannya menghadapi kesulitan seperti birokrasi yang kompleks, tumpang tindih kewenangan antar lembaga, serta lemahnya pengawasan internal yang dapat menyebabkan korupsi dan intervensi dari pihak berkepentingan. Oleh karena itu, harmonisasi regulasi, peningkatan kapasitas aparat penegak hukum, dan penguatan koordinasi antar lembaga sangat diperlukan untuk meningkatkan efektivitas perlindungan hukum. Selain itu, pemberdayaan masyarakat dan sistem informasi pertanahan yang transparan menjadi faktor panting dalam mendukung penegakan hukum yang adil dan optimal. Penelitian ini memberikan rekomendasi kebijakan yang dapat dijadikan pedoman untuk memperkuat perlindungan hukum pidana terhadap penyerobotan tanah di Indonesia.
Co-Authors Ana Ima Sofana Aqifha Putri Ramadhani Edi Sutanto Erwin Haifa Syukur Marian, Simon Muh. Abdi Imam Nurhaini Rahayu, Yuyun P Simamora, Hospirene Theresia SITUMORANG, ELINA R Wijaya, Moh Safrul