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The Relationship Between Murabahah And Musyarakah Financing And Profitability: A Case Study Of BMT Hasanah Arifin, Syamsul; Sholekhah, Alifiani Hidayatus; Jannah, Rokhmah Nur; Pratama, Devangga Putra Adhitya; Kurniawati, Kurniawati; Ismail, Mahmud
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 1 (2025): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i1.22246

Abstract

This study aims to describe the effect of murabahah and musyarakah mutanaqishah financing on the effectiveness of BMT Hasanah's profit earning during the covid-19 pandemic. This research method uses quantitative methods, data collection techniques used are documentation techniques. The data analysis technique used is multiple linear regression technique. The results of this study based on a partial test showed that murabahah financing had no effect on BMT Hasanah profits, while musyarakah mutanaqishah financing had a negative effect on BMT Hasanah profits. Then the results of the simultaneous test show that murabahah and musyarakah mutanaqishah financing have a simultaneous positive effect on BMT Hasanah's profit.Simultaneously both have an effect on ROA. Shows the results of the R square value of 0.984.
IMPROVING THE EFFICIENCY OF PAYROLL AND WAGE PROCESSES IN SURABAYA'S CREATIVE INDUSTRIES: COULD MANAGEMENT ACCOUNTING INFORMATION SYSTEM DO IT? Zaman, Komarun; Adhitya Pratama, Devangga Putra
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.87

Abstract

The purpose of this study was to analyze and find out about the accounting information system in the process of payroll and wages. In addition, the purpose of this study is also to determine the effect of an effective and efficient payroll and payroll accounting information system, thus facilitating the payroll and remuneration process. The research method used in the research of payroll and wage accounting information systems is to use qualitative descriptive research methods and literature. An Accounting Information System (AIS) is a system designed to collect and display accounting information so that accountants and company executives can make informed decisions. The results of this study indicate that every government agency needs to implement public sector accounting because it can simplify and improve the quality of presenting financial reports.
INCREASE SERVICE SALES TURNOVER THROUGH A DIGITAL MARKETING APPROACH: EFFECTIVE? Nuryadi; Pratama, Devangga Putra Adhitya; Arifin, Syamsul
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 2 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i2.142

Abstract

The difference in turnover fluctuations with a tendency to decline in the last few sales periods is the basis for research in analyzing the effectiveness of the digital marketing approach. The role of digital marketing in increasing sales turnover of service products at PT Fokus Kualitas Utama places a new strategic decision when it is declared effective. The data studied in the form of observations of digital marketing platforms, and interview results from sources about the role of digital marketing to increase turnover of service companies. The results of this study are based on observations of data on the use of digital marketing and use quantitative research methods that are collaborated with data validation of findings in the field from interviews and observation of documentation. The use of the t-test or paired-sample test in this study is intended as an effort for researchers to determine the level of change in turnover from the results of comparing the use of digital marketing approaches with conventional approaches with data sources from the same subject. The results of this study conclude that the roles and benefits obtained when using digital marketing effectively make it easier to expand interactions which are an opportunity to increase service sales turnover at PT Fokus Kualitas Utama.
Marketing Strategies in Increasing Turnover and Product Quality of Msme KSM Berkah Nuryadi, Nuryadi; Zaman, Komarun; Utomo, Priyo; Arifin, Syamsul; Adhitya Pratama, Devangga Putra
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 2 (2025): March 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i2.3098

Abstract

Srikandi Tempe Chips is engaged in the small food industry at this time, Srikandi Tempe Chips companies are competing in very tight competition in retaining customers. So, companies must really consider marketing strategies in order to improve product quality. The type of research used in this study is a qualitative approach, which aims to find out a good marketing strategy, which is associated with the strengths, weaknesses, opportunities and threats owned by UMKM KSM Berkah in increasing turnover and product quality. From the results of this study that has been carried out, it shows that Srikandi Tempe Chips are successful in implementing marketing strategies using SWOT analysis.
The Influence of Sales Growth and Company Size on Tax Avoidance in Manufacturing Companies Listed on The BEI for The Period 2018-2020 Arifin, syamsul; Anindiyadewi, Nabila Carissa; Nuryadi, Nuryadi; Adhitya Pratama, Devangga Putra; Anisa, Nur Aini
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 2 (2025): March 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i2.3099

Abstract

This research aimed to analyze the effect of sales growth and firm size against tax avoidance on manufacturing companies registered in BEI for the period 2018-2020. The populations used in this study were 26 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2020. The sample selected based on the purposive sampling method of 17 companies. The analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The result of the analysis showed that sales growth has no significant effect partially on tax avoidance. This means that the company's sales growth has no effect on tax avoidance. Firm size has a significant negative effect partially on tax avoidance. This means that the larger a company is, the lower the practice of tax avoidance. Meanwhile, sales growth and company size simultaneously have a positive effect on tax avoidance.
THE INFLUENCE OF COMPENSATION, LEADERSHIP AND MOTIVATION ON EMPLOYEE PERFORMANCE AT CV. ARTHENIS TRAVEL Ulumiyah, Khoiriyatul; Utomo, Priyo; Arifin, Syamsul; Adhitya Pratama, Devangga Putra; Waloyo, Waloyo
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 2 (2025): March 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i2.3199

Abstract

Purpose: The purpose of the present research is to outline the impact of compensation, leadership and encouragement for staff efficiency at CV. Arthenis Travel. Design/Methodology/Approach: Descriptive quantitative methods is used in this study. The research instrument was a questionnaire distributed to participantss. The All of the participants in the current research were CV staff members. Arthenis Travel, with thirty-three individuals. The entire sample is the method used for sampling. A multiple linear regression technique was used for the data analysis, while SPSS software was used for the data processing. Findings: According to the study's t-test results, the compensation variable (X1) has a computed t value that is less than the t table, specifically -2.011 < 2.045. This indicates that, to some extent, the compensation variables has no discernible and favorable impact on the performance of employees (Y) at CV. Arthenis Travel. Performance of employees (Y) at CV. Arthenis Travel is positively and significantly impacted by the leadership variable (X2), in light of the determined t quantity of 20.445 > 2.045, which is higher than the t table. The calculated t value for the motivation variable (X3) is higher than the t table, specifically 4.943 > 2.045. This indicates that the motivational variable exerts a considerable and advantageous effect on the performance of workers (Y) at CV. Arthenis Travel. The computed F value was determined to be bigger than the F table, specifically 122.093 > 2.93, due to the F test findings. This demonstrates how, all at once, the variables of motivation (X3), leadership (X2), and compensation (X1) have a favorable and noteworthy impact on the performance of employees (Y) at CV. Arthenis Travel. Research limitations/implications: The findings of this study are expected to be used as a reference by subsequent researchers. Practical implications: With the findings of this study, it is expected that CV. Arthenis Travel can create a supportive work environment, improving optimal employee performance. Originality/value: The present research is the initial inquiry carried out by researchers. at CV. Arthenis Travel on employee performance. Paper type: Research paper
STRATEGI OPTIMALISASI PELANGGAN BERBASIS EKONOMI PERILAKU DALAM MENINGKATKAN OMZET PENJUALAN KOSMETIK SALYTA STORE Almadury, Salita Widya; Pratama, Devangga Putra Adhitya
Journal of Education and Research Vol. 4 No. 1 (2025): JUNI 2025
Publisher : IKIP Widya Darma

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

Abstract

Penelitian ini bertujuan untuk menganalisis strategi optimalisasi pelanggan berbasis ekonomi perilaku dalam meningkatkan omzet penjualan kosmetik di Salyta Store. Pendekatan ekonomi perilaku dipilih untuk mengkaji bagaimana faktor psikologis dan sosial mempengaruhi keputusan pembelian konsumen dalam konteks produk kosmetik. Metode yang digunakan adalah kualitatif deskriptif dengan teknik wawancara mendalam, observasi, dan dokumentasi terhadap aktivitas pemasaran dan interaksi pelanggan. Hasil penelitian mengungkap bahwa strategi seperti diskon berbatas waktu, testimoni pelanggan, kemasan visual menarik, dan promosi digital terbukti efektif karena memanfaatkan prinsip-prinsip psikologi konsumen seperti efek kelangkaan, framing, dan bukti sosial. Studi ini tidak hanya mendeskripsikan praktik pemasaran, tetapi juga menunjukkan bahwa respons emosional konsumen terhadap persepsi eksklusivitas dan kredibilitas sosial menjadi faktor penentu dalam keputusan pembelian. Kontribusi konseptual utama dari penelitian ini terletak pada penegasan bahwa integrasi antara stimulus visual, sosial, dan temporal dalam promosi mampu memodifikasi heuristik konsumen, yang sering kali bekerja di luar kesadaran rasional. Implikasi teoretisnya, pendekatan ekonomi perilaku dapat digunakan sebagai kerangka strategis dalam merancang kampanye pemasaran berbasis pengalaman konsumen dan bukan sekadar harga atau produk. Simpulan dari penelitian ini menunjukkan bahwa pemahaman terhadap perilaku konsumen secara psikologis mampu mendorong perancangan strategi pemasaran yang lebih tepat sasaran. Dengan menerapkan pendekatan berbasis ekonomi perilaku, Salyta Store dapat meningkatkan loyalitas pelanggan dan secara signifikan mendorong pertumbuhan omzet penjualan.
PENGARUH FAKTOR STRATEGIS TERHADAP KINERJA UMKM JAWA TIMUR DALAM PERSPEKTIF HIRARKI KEBUTUHAN ORGANISASI MASLOW Hidayah, Nur; Pratama, Devangga Putra Adhitya
Journal of Education and Research Vol. 4 No. 1 (2025): JUNI 2025
Publisher : IKIP Widya Darma

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor strategis terhadap kinerja UMKM di Jawa Timur dengan pendekatan teoritik Hierarki Kebutuhan Organisasi Maslow. Lima variabel independen yang diuji meliputi aksesibilitas modal, teknologi informasi, kualitas layanan, keunggulan kompetitif, dan inovasi. Kelima variabel tersebut dipandang sebagai representasi dari tingkatan kebutuhan organisasi, mulai dari kebutuhan dasar operasional hingga kebutuhan aktualisasi bisnis. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 374 pelaku UMKM di berbagai sektor. Teknik analisis data yang digunakan adalah regresi linear berganda yang mana menguji pengaruh simultan dan parsial antar variabel. Hasil analisis regresi menunjukkan kekuatan empiris yang signifikan, dengan nilai F sebesar 15,519 (p = 0,000) dan adjusted R² sebesar 0,163, yang berarti model mampu menjelaskan 16,3% variasi kinerja UMKM. Seluruh variabel strategis yang diteliti meliputi akses modal, teknologi informasi, kualitas layanan, keunggulan kompetitif, dan inovasi memiliki pengaruh positif dan signifikan secara statistik (p < 0,05), memperkuat validitas penerapan hierarki kebutuhan Maslow dalam menjelaskan peningkatan kinerja UMKM secara bertahap dan berkelanjutan. Temuan ini mengindikasikan bahwa pemenuhan kebutuhan organisasi secara bertahap memiliki kontribusi nyata dalam peningkatan efektivitas dan daya saing UMKM. Penelitian ini memberikan kontribusi teoritis serta memberikan implikasi praktis bagi perancang kebijakan dan pelaku usaha dalam merumuskan pengembangan strategi bisnis bagi UMKM yang kompetitif dan berkelanjutan di era digital.
Shaping a Generation of Young Leaders Based on Quality Education with LDKS Activities in Asriloka Wonosalam Ecotourism Area Nuryadi; Pratama, Devangga Putra Adhitya; Anindiyadewi, Nabila Carissa
Asian Journal of Environmental Research Vol. 2 No. 1 (2025): January-April
Publisher : CV. Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/ajer.v2i1.322

Abstract

This study aims to analyze the role of Quality Education in forming a generation of young leaders through Basic Student Leadership Training (LDKS) implemented in the Asriloka Wonosalam Ecotourism Area. Using the Systematic Literature Review (SLR) method with a comparative qualitative descriptive approach, this research examines various literatures related to leadership education, ecotourism, and sustainable development. The results show that the integration of the Quality Education concept in ecotourism-based LDKS contributes significantly to building adaptive, innovative and sustainability-oriented leadership characters. LDKS participants gain direct leadership experience through experiential learning, which includes managerial skills, decision making, problem solving, and social and environmental awareness. In addition, the ecotourism area provides a supportive learning environment, where participants can develop conservation-based leadership skills, green entrepreneurship, and community empowerment. The implication of this study confirms that the ecotourism-based LDKS approach can be an effective alternative education model in producing young leaders who are not only smart and competitive, but also have high concern for the environment and society. Therefore, it is necessary to strengthen the curriculum, increase collaboration between educational institutions, ecotourism managers, and local communities, as well as continuous evaluation to ensure the effectiveness of the program in the long term.
Pengembangan Media Pembelajaran Handout Digital Berbasis Android Pratama, Devangga Putra Adhitya; Sakti, Norida Canda
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i1.25327

Abstract

This research is based on the existence of gaps in the Powerpoint learning media when used in complex material discussions. The development of instructional media has the aim to determine the feasibility , find out responses and learning outcomes of student on digital handout learning media based on androidThis research was conducted to 20 students of class XI in the 1st Senior High School Puri Mojokerto by collecting data using interviews, documentation, and questionnaires that were analyzed through qualitative and quantitative data analysis. The research model utilized 4D consisting of define, design, develop, and disseminate stages. The outputs of research were Android-based digital handout learning media applications with the APK format. The validation results of Digital Handout media obtained proper conclusions with the details, i.e., material experts by 92.8%, media experts by 87.8%, evaluation experts by 84%, and question experts by 88%. Students resulted in the positive responses by 91.8% and induced an increase in learning outcomes, which relatively high, considering from an average Gain Score of 0.71 with the completeness of classical posttest amounting to 90%. Therefore, it can be concluded that based on the results, digital handout learning media can facilitate students' understanding through appropriate media with positif responsses and increase in learning outcomes.