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Implementation Of Corporate Social Responsibility (CSR) In Improving The Community's Economy In The Concept Of Falah Ariyadi Ariyadi; Nurlaila Nurlaila; Aqwa Naser Daulay
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 1 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i1.562

Abstract

This research was conducted to find out how the implementation of the Corporate Social Responsibility (CSR) program of PT Buana Wiralestari Mas in increasing the economic income of the community in Kampar Regency, Riau and how the implementation of the Corporate Social Responsibility (CSR) program of PT Buana Wiralestari Mas in the concept of Falah. The research method used in this research is quantitative descriptive method. The method used in descriptive research is the survey method and uses online questionnaires as the main media for data collection. Respondent characteristics include gender, age, and education level. The census technique was used to sample the entire population of the community who received the CSR program, which amounted to 30 individuals. The results of this study indicate that the Corporate Social Responsibility (CSR) program implemented by PT Buana Wiralestari Mas has a significant impact in improving the community's economy. Based on the concept of Falah (Welfare), the CSR program of PT Buana Wiralestari Mas succeeded in improving the welfare of the community by fulfilling the four main elements in Falah, namely the spiritual aspect (Tawhid), survival, freedom of will, strength and self-esteem.
The Influence of Financial Literacy, Religiosity, and Financial Technology on the Financial Behavior of Generation Z in Medan City Alif Zuan Rahman; Aqwa Naser Daulay; Muhammad Lathief Ilhamy Nasution
Journal of Applied Business Administration Vol 9 No 2 (2025): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.10886

Abstract

The research intended to examine the influence of financial literacy, fintech, and religiosity on Islamic financial behavior. The phenomenon underlying this research is the low level of public awareness, particularly among the younger generation, regarding financial management based on Sharia principles, despite the increasing trend in the use of Islamic financial products. A quantitative survey method was applied in this research, where data were obtained through questionnaires distributed to respondents and subsequently analyzed using multiple linear regression with SPSS support. The results show that financial literacy, religiosity, and financial technology positively and significantly affect Islamic financial behavior. Among these variables, religiosity has the most dominant influence in encouraging Sharia-compliant financial behavior. The finding suggests that an increased degree of religiosity enhances the likelihood of practicing financial activities in accordance with Islamic teachings. These findings imply that enhancing both religiosity and financial literacy can serve as effective strategies for fostering better Islamic financial behavior within society.
Implementation of Internal Controls Over Inventory Based on COSO at CV. Enigma Pasifik Seafood Afifatuz Zuhrah; Aqwa Naser Daulay; Kusmilawaty
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.604

Abstract

This study aims to evaluate the effectiveness of the implementation of an internal control system for inventory in a seafood processing company. The approach used in this study is a qualitative approach with an explanatory analysis design. The primary data in this study were collected through interviews and direct field observations, which were then analyzed using descriptive techniques based on the five components of the COSO Framework. Based on the study results, the implementation of internal control over inventory based on the COSO Framework approach is only 40.00% compliant overall, indicating a “not met” category. The results show that the compliant COSO components relate to Information and Communication. Risk Assessment is categorized as “sufficiently met.” However, Control Environment, Control Activities, and Monitoring Activities remain non-compliant. The failure to meet these components stems from a manual recording system, the absence of written standard operating procedures (SOPs), absences that are not formally documented, and the lack of periodic physical counts. These weaknesses result in inaccurate inventory records, causing them to lose their function as a decision-making tool for management. As a solution, the company is advised to implement daily Excel-based computerization, develop written SOPs, tighten authorization procedures, schedule inventory counts, and improve preventive oversight.