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All Journal Jurnal Terapan Abdimas Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal ULTIMA Accounting International Journal of Community Service Learning Jurnal Online Insan Akuntan Business Innovation and Entrepreneurship Journal STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Karinov Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) AICS International Journal of Social Science Jurnal Pengabdian Kepada Masyarakat Bulletin of Community Engagement Informatics and Enginering Dedication FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Indonesia Sosial Teknologi Jurnal Pengabdian Kepada Masyarakat Sahmiyya: Jurnal Ekonomi dan Bisnis Journal Of Indonesian Social Society Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah Pengabdian Kepada Masyarakat (Nyiur-Dimas) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bisnis Digital IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
Bahtiar Effendi
Universitas Satu, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING Effendi, Bahtiar
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2924

Abstract

Abstract - Firm value is one of the measurements used to gain investor and creditor confidence. A high company value will make investors believe in investing their capital or investing in a company, because a high company value indicates good company performance and is a measure of the high level of shareholder prosperity indirectly. This study aims to determine whether there is an influence between earnings per share (EPS), capital structure, and dividend policy on firm value with company growth as an intervening variable. The companies studied are consumer goods companies listed on the Indonesia Stock Exchange in 2018 – 2021. This research is a quantitative study. The population in this study were consumer goods companies and the sample method used was purposive sampling. The data analysis technique used is descriptive statistics, multiple linear regression analysis, coefficient of determination (R2), partial test (t test) and simultaneous test using SPSS version 26.00. The results of the study found that earnings per share has a significant effect on firm value, dividend policy has a significant effect on firm value, capital structure has no effect on firm value, firm growth has no effect on firm value, and firm growth has no effect as an intervening variable. in influencing earnings per share, dividend policy, and capital structure on firm value. Keywords: Firm Value; Earning Per Share; Capital Structure; Dividend Policy; Company Growth
Strategi Internet Marketing Dalam Meningkatkan Volume Penjualan Usaha Skincare Gbee Glow Beauty (Perspektif Ekonomi Islam) Sisqi Amelia; Bahtiar Effendi
IJABAH Vol. 1 No. 1 (2023): IJABAH
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v1i1.248

Abstract

This research was conducted to find out the internet marketing strategy in increasing the sales volume of the Gbee Glow Beauty skincare business according to the perspective of Islamic Economics and also aims to find out the problems faced in increasing the volume of business sales at Skincare Gbee Glow Beauty. This research includes field research (field research) using qualitative descriptive methods. The data collection techniques used in this research are observation and interview methods. The results showed that the internet marketing strategy carried out by Gbee Glow Beauty in increasing the sales volume of Skincare products was carried out through marketing on social media such as Facebook, WhatsApp, Instagram, and Shopee. In addition to maximizing through social media platforms, Gbee Glow Beauty also combines its marketing strategies through honest and excellent service strategies and competitive prices, good product quality, direct distribution channels, and massive online promotions. These efforts have proven to be able to increase consumer interest in buying Gbee Glow Beauty products.
ASAS AKAD EKONOMI ISLAM PERSPEKTIF KHES (KOMPILASI HUKUM EKONOMI SYARIAH) Effendi, Bahtiar
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 8 No. 2 (2022): Jurnal Alwatzikhoebillah: Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v8i2.1475

Abstract

The Compilation of Sharia Economic Law is a legal product that was compiled in response to developments in the study and practice of muamalat law in Indonesia. KHES consists of four book parts, the first book discusses the Subject of Law and Amwal which consists of 3 chapters and 19 articles, the second book discusses the Agreement which consists of 29 chapters with 655 articles. The third book discusses zakat and grants which consists of 4 chapters with 60 articles and the fourth book on Sharia Accounting which consists of 7 chapters with 62 articles. This article was compiled using a qualitative descriptive method to explain the 13 principles in KHES. The principles of the contract include ikhtiyari, amanah, ikhtiyati, luzum, mutual benefit, taswiyah, transparency, ability, taisir (ease), good faith, halal cause, al hurriyah (freedom of contract) and al kitabah (written). Of these thirteen principles, all of them are intended so that every contract that occurs in the economic sphere can run according to sharia, can bring benefits and avoid all forms of omnipresence.
Sosialisasi dan Pembentukan Koperasi Desa Merah Putih: Strategi Mewujudkan Desa Mandiri dan Sejahtera Zahro, Khafriza Faiqotuz; Musyaffa, Mohammad Rafif; Sa’adah, Nuris; Shabila, Dinar Nimas; Yuliana, Evita Fenny; Effendi, Bahtiar
Irajagaddhita Vol. 3 No. 2 (2025): Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : CV Global Research Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59996/irajagaddhita.v3i2.829

Abstract

This community service program aims to provide socialization and facilitate the establishment of the Merah Putih Village Cooperative in Bebel Village, Wiradesa Subdistrict, Pekalongan Regency. The initiative emerged from several fundamental problems faced by the community, such as limited access to capital, weak cooperative literacy, dependence on middlemen in agricultural distribution, and the absence of institutional governance mechanisms at the village level. The method applied was Participatory Rural Appraisal (PRA), which emphasizes community involvement from needs identification and potential mapping to decision-making. The findings reveal that the cooperative formation process is still at an early stage, with dominant issues revolving around management readiness, legal administration, and the community’s understanding of cooperative governance. Despite these challenges, the establishment of an initial management board consisting of five core members and three supervisors marks a crucial milestone toward the cooperative’s legalization and future operational sustainability. Academically, this activity contributes to the discourse on village self-reliance (Desa Mandiri) through the lens of Good Governance, highlighting that participatory decision-making, transparency in management, and community accountability are key to achieving sustainable rural economic independence. Thus, the program not only increases public awareness but also lays a governance-oriented foundation for long-term cooperative development.
Influence of Green Accounting, Sales Growth, and Firm Size on the Quality of Capital Structure Effendi, Bahtiar
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2301

Abstract

Profit is the most important measurement tool for a company's success. The sustainability of a company is not determined solely by profits, but sustainability factors must be taken into account when carrying out the company's operational activities. The aim of this research is to find out whether green accounting, sales growth and company size have an influence on the company's capital structure. In addition, this research aims to analyze green accounting, sales growth and company size, which simultaneously have an impact on the company's capital structure. The companies examined in this study are manufacturing companies listed on the Indonesian Stock Exchange during 2019-2022. This research is quantitative research and the survey method is purposive sampling. The data analysis techniques used are multiple linear regression, coefficient of determination and hypothesis testing. The research results found that green accounting and sales growth had no impact on capital structure, company size had a significant impact on capital structure, and green accounting, sales growth and company size had a significant impact on capital structure at the same time. This research has provided a solid foundation for signaling theory as a basis for analyzes explaining how green accounting, earnings growth and firm size influence capital structure. It is hoped that these results can serve as a guide for preparing further research by adding more variables such as profitability as an intervening variable to improve the company's capital structure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Effendi, Bahtiar
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3419

Abstract

Abstract - Most businesses are founded to achieve maximum profit. Almost all companies compete for maximum profits. Profit is the most important measurement tool for a company's success. A company's profitability is the outcome of a series of financial strategies and operational choices implemented by the organization. This study seeks to ascertain whether corporate social responsibility (CSR), sales growth, and firm size influence the firm's capital structure, with the firm's profitability as an intervening variable. This research focuses on manufacturing companies listed on the Indonesian Stock Exchange (IDX) during the period 2019-2022. This research is quantitative in nature. It includes manufacturing firms and employs purposive sampling as the sampling method. The data analysis involves path analysis, hypothesis testing, and coefficient of determination (R2) analysis using SPSS version 26.00 software. The findings indicate that corporate social responsibility (CSR) and sales growth do not influence capital structure, while company size significantly affects capital structure. Profitability, serving as an intervening variable, influences corporate social responsibility, sales growth, and company size, all of which significantly impact the company's capital structure. Keywords: Corporate Social Responsibility; Sales Growth; Company Size; Capital Structure; Profitability
Usaha Mikro Kecil dan Menengah (UMKM) Dalam Peranan Digital Marketing wafa, Azimul; Sultan Mubarok, Muhammad; Effendi, Bahtiar
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 3, No 1 Mei 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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

Abstract

The development and advancement of the current era are inseparable from the digital world where the digital world has also changed the view of the world of marketing, the flow of marketing has moved from conventional to digital, and the impact is very pronounced where the current era of more effective marketing makes it possible for buyers to have and see information about products easily and quickly and can be done anywhere and anytime, customer searches with this online media are called digital marketing, even this development has made changes where small  UMKM can be left behind and lost due to lack of knowledge of the internet in the era of rampant online shops such as TikTok stores, Shopee, Lazada and so on. This writing is taken on a qualitative approach where it provides an explanation of the object of research and makes observations at the level of UMKM in the area from a small scale, satisfaction is one of the successes in this digital era in developing UMKM actors in build and provide progress in their products and the existence of the digital era is one of the challenges for UMKM actors because they interact directly from various online circles, opening up opportunities for UMKM actors to get more benefits with customers from very many online users, implementing into the real world where the advancement of UMKM technology can be more advanced and not left behind in the online shop introduction to UMKM about digital marketing has a significant impact.
Pengenalan Wakaf Uang Pada Pimpinan Ranting Muhammadiyah Mulyoharjo Pemalang Effendi, Bahtiar; Tegar Subangkit
Journal Of Indonesian Social Society (JISS) Vol. 2 No. 1 (2024): JISS - Februari
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jiss.v2i1.202

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk mengenalkan mengenai Wakaf Uang kepada masyarakat yang tergabung dalam jamaah Pimpinan Ranting Muhammadiyah Mulyoharjo, Pemalang. Wakaf merupakan salah satu instrumen keuangan yang sangat berguna dalam membangun ekonomi masyarakat. Melalui kegiatan pengabdian masyarakat ini wakaf diperkenalkan mulai dari sejarah wakaf, definisi wakaf, tujuan wakaf, cara pendanaan wakaf dan bagaimana model pengembangan wakaf uang. Metode yang dilakukan adalah ceramah dan diskusi secara interaktif dengan melibatkan jamaah untuk mau ikut bertanya mengenai wakaf. Hasil dari kegiatan pengabdian masyarakat ini dapat diketahui bahwa masyarakat awalnya belum banyak mengetahui mengenai mengenai apa itu wakaf uang. Pemahaman wakaf yang ada ditengah masyarakat masih banyak berkutat pada wakaf yang tidak bergerak seperti bangunan, makam, madrasah, masjid, mushola. Wakaf juga masih dipahami sebagai sebuah bentuk sedekah yang mahal dan sulit dilakukan. Karenanya dengan adanya pengabdian masyarakat ini masyarakat lebih mengetahui mengenai seluk beluk wakaf uang serta bagaimana cara pendayagunaannya untuk meningkatkan kesejahteraan ekonomi umat.
Improving Teacher Performance By Worship Motivation and Work Discipline Case Study at Bakong Pittaya School, Thailand Izzati Fitri, Rahma; Nurhayati, Eni Candra; Effendi, Bahtiar
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 5 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i5.1076

Abstract

This study aims to determine how work discipline and motivation affect teachers' performance. This study used total sampling for data collection, which involved distributing questionnaires and measuring the results with a Likert scale. Work discipline and motivation are the study's independent variables, and Teacher Performance is the study's dependent variable. The outcomes of this study demonstrate that work discipline and motivation both positively and significantly affect teachers' performance. Conclusion Teacher performance is significantly impacted by work discipline. This demonstrates that teachers' performance at Bakong Pittaya School in Thailand will improve the more work discipline they possess. With the T-statistic value of 6.947, the influence of work discipline is more significant than motivation.
Kualitas Audit, Laporan Manajerial, Komite Audit dan Kualitas Pelaporan Keuangan Effendi, Bahtiar
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4195

Abstract

Era globalisasi perdagangan bebas saat ini, perusahaan dituntun untuk menyajikan pelaporan keuangan yang dapat memberikan informasi yang dibutuhkan pengguna. Dengan perusahaan menyajikan pelaporan keuangan, maka kondisi ekonomi perusahaan dapat diketahui oleh pihak luar perusahaan. Kualitas pelaporan keuangan berhubungan dengan kinerja keseluruhan perusahaan yang tercermin dalam laba perusahaan dan kinerja pasar modal perusahaan yang diwujudkan dalam bentuk imbalan. Setiap perusahaan wajib memiliki kualitas audit, karena seluruh kegiatan operasional yang ada pada perusahaan memiliki standar yang ditetapkan agar dapat mencapai sasaran dan tujuan perusahaan. Financial Accounting Standard Board (FASB) telah menyadari bahwa komite audit (auditor internal) memiliki keterlibatan dalam proses pelaporan keuangan dan berkontribusi aktif untuk menciptakan praktik corporate governance yang lebih efektif. Fungsi kualitas audit berfungsi untuk mengawasi manajemen bersama dengan komite audit. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit, laporan manajerial, dan komite audit terhadap kualitas pelaporan keuangan pada perusahaan sektor property di Indonesia periode 2021-2023. Sampel penelitian ini terdiri dari 12 perusahaan yang terdaftar di BEI tahun 2021-2023 yang ditentukan melalui purposive sampling, penelitian ini menggunakan teknik analisis regresi berganda. Hasil penelitian menujukkan bahwa: kualitas audit, laporan manajerial dan komite audit tidak memiliki pengaruh signifikan terhadap peningkatan kualitas pelaporan keuangan.
Co-Authors Agnestya Leonicha Yustin Anna Rizkiyana Anshory, Muhammad Isa Dadan Ramdhani Devy Arisandi Hanif Ardiansyah, Hanif Istighfarin, Ufiya Izmi Izzati Fitri, Rahma Kurniawan Kurniawan Lestariana, Utami Fahmi Lestarina, Utami Fahmi Lodovicus Lasdi Lulu Setiawati Lydia Victoria Mega Sekarwigati Muhammad Khoirul Fikri Muhammad Shulthoni Musyaffa, Mohammad Rafif Nurhayati, Eni Candra Rhischa Assabet Shilla, Rhischa Assabet Rosella Aprilia Safa Rizki Ananda Saifudin, Abdul Ghofar Sa’adah, Nuris Shabila, Dinar Nimas Sisqi Amelia Sultan Mubarok, Muhammad Susiyanti Susiyanti Tegar Subangkit Teodora Winda Mulia Veronica Widyana Putri wafa, Azimul Widyana Putri, Veronica Yanti Yanti Yuliana, Evita Fenny Zahra Alya Tamima Zahro, Khafriza Faiqotuz