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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Pajak dan Manajemen Keuangan
Fanlia Prima Jaya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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REVIEW OF COMMUNITY EMPOWERMENT AND YOUTH INTEREST IN MOSQUES: FOCUS ON MANAGING AND IMPROVING SERVICE QUALITY Fanlia Prima Jaya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.10341

Abstract

This study aims to find things that influence the empowerment of people and the interest of adolescents in mosques, as well as how mosque management can contribute to improving the quality of services so that adolescents are more involved in activities in mosques. The population in this study is all mosques in Banjarmasin City, which is 207 mosques. The sample is drawn from 100 Jami Mosques spread across Banjarmasin City, with the analysis unit of Takmir Masjid, Remaja Masjid, and Community in the Mosque environment in Banjarmasin City. The analysis uses the Partial Least Square model with t-tests with the following results, Mosque Management has a significant effect on Community Empowerment and Youth Interest in Mosques in Banjarmasin City; Mosque Management does not have a significant effect on Service Quality in Mosques in Banjarmasin City, Mosque Management has a significant effect on Service Quality through Community Empowerment in Mosques in Banjarmasin City, Mosque Management has a significant effect on Quality Service through Youth Interest in Mosques in Banjarmasin City. Keywords: Community Empowerment, Youth Interest, Mosque Management, Quality of Service
Pengaruh Penerapan Standar Akuntansi Pemerintah (SAP) terhadap Kualitas Laporan Keuangan Melalui Kompetensi Pegawai: Pada Badan Kependudukan dan Keluarga Berencana Nasional Iis Nurliani; Fanlia Prima Jaya; Akhmad Aspiannor
Pajak dan Manajemen Keuangan Vol. 2 No. 3 (2025): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i3.1195

Abstract

The purpose of study This is For know influence Implementation Standard Accountancy Government in a way significant to quality report finance in the Agency BKKBN Government; for know influence SAP implementation in general significant to competence employees at the agency Population and Family Agency government National Planning; For know influence SAP implementation in general significant to Quality Report Finance through Competence Employees at the Agency BKKBN Government. Samples taken use formula slovin so that obtained as many as 77 respondents in filling questionnaire. Data analysis methods used is Structural Equation Model with using SmartPLS Software version 3.0. Research result show that (1) Variable SAP implementation has an impact in a way significant to Quality Report Finance in Institutions BKKBN Government, things This show that the more Good SAP implementation then quality Report Finance in Institutions Population and Family Agency Government National planning is also increasing good. (2) Variable SAP implementation has an impact in a way significant to competence employees at the agency BKKBN Government. (3) The implementation of SAP has an impact to Quality Report Finance through Competence Employee , thing This prove that SAP implementation with existence competence employee as variable moderation so can more increase quality report finance Because competence employee become matter fundamental in carry out the implementation of SAP.
The Effect of Financial Results on Stock Prices Via Earnings Per Share: (A Case Study of the Food and Beverage Industry Listed on the IDX from 2017 to 2022) Aristia Kamal; Fanlia Prima Jaya; Syamsuddinnor Syamsuddinnor
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 3 (2025): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v3i3.1881

Abstract

Using a case study of the Food and Beverage industry listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022, this study seeks to examine the partial impact of financial performance on stock prices through Earnings Per Share (EPS). Ratios like Return on Assets (ROA), Return on Equity (ROE), EPS, and share prices are used to gauge financial performance. Using a saturated sampling method, 18 firms were chosen for the sample. Using a quantitative technique with a descriptive approach, this study performs data analysis using Structural Equation Modeling (SEM) with the aid of SmartPLS version 3. 0. According to the study's findings, ROA has a considerable impact on EPS but not on share values. ROE has no discernible impact on stock prices or EPS. Nevertheless, EPS is shown to be a mediating variable between ROA and ROE, both of which have a substantial impact on share values. Improving the efficiency and effectiveness of financial management is one of the recommendations, particularly in areas that have an impact on EPS, such as capital structure and profitability. When making investment decisions, investors should pay attention to financial performance metrics like stock values, EPS, ROA, and ROE. To gain a more thorough analysis, future academics are urged to consider more variables, such the Price to Earnings Ratio, Dividend Payout Ratio, and external elements such as inflation and interest rates.
Co-Authors Akhmad Aspiannor Aristia Kamal Iis Nurliani Syamsuddinnor Syamsuddinnor