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Differences in Viewpoints Between East and West in the Evolution of MACROECONOMIC Theories Nijar Kurnia Romdoni; Rama Nugraha Irawan S
EKOBIMA Vol. 1 No. 2 (2023): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2023
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v1i2.1699

Abstract

This article analyses studies differences in viewpoints between east and west of macro economic theories. This article also explains how the evolution of macro economics from period to period with each point of view, between East and West. Islamic Economic can be traced back to the life of Prophet Muhammad, but Islamic Economic thought began to be applied and began to grow rapidly in more than three centuries since the death of the Prophet Muhammad. While conventional economic evolution to revive after experiencing the dark age, philosopers from the West began to express their opinions about macro economics. This article also compares Keynes’ theory wich represents the West and Yusuf Al-Qardhawi’s theory wich represents the East. This article compares that two philosophers from an understanding of production and an understading of interest. The two philosophers certainly have different views both in production and interest. Next, this article argues that given the requirements of Muslim countries for direct taxes and zakat regarding personal consumption expenditures. Its introduction would assist in financing high levels of economic development. Next, mentioned that zakat can help economics problem, such as unemployment, poverty and prevent hoarding of wealth.
ANALYSIS OF INVENTORY RECORDING AND VALUATION METHODS AT ELPETIGAI TASIKMALAYA CONSUMER COOPERATIVE BASED ON PSAK 14 Ai Siti Rohimah; Nijar Kurnia Romdoni; Rani Ligar Fitriani
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.750

Abstract

This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
THE IMPACT OF LIQUIDITY RATIO ON THE COMPANY VALUE OF INDONESIAN SYARIAH BANKS: CAPITAL STRUCTURE AS A MODERATING VARIABLE FOR THE 2021-2023 PERIOD Sintia; Nijar Kurnia Romdoni
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.778

Abstract

This study aims to analyze the impact of liquidity ratios on the corporate value of banking companies with the role of capital structure as a moderating variable. The data used in this study are secondary data obtained from the annual financial reports of Bank Syariah Indonesia listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The method used is multiple regression analysis with a model that includes the interaction between liquidity ratios (Current Ratio) and capital structure (Debt to Equity Ratio) as a moderating variable on corporate value, measured by Price to Book Value (PBV). The results of the study show that liquidity ratios have a positive and significant impact on corporate value, while capital structure has a negative impact on corporate value. In addition, the interaction test shows that capital structure acts as a moderating variable that reduces the positive impact of liquidity ratios on corporate value. These findings indicate that although a high liquidity ratio can increase corporate value, this effect may be diminished if the bank has a capital structure more dominated by debt. This study provides important implications for bank management in balancing liquidity and capital structure to maximize corporate value.
Strategi Perbaikan Kualitas Pelayanan Menggunakan Metoda SERVQUAL dan Model Importance Performance Analysis (IPA) pada Bisnis Kuliner Baso Aci Sambel Garut : Penelitian Mia Sumiarsih; Ilman Ansori; Nijar Kurnia Romdoni; Putri Kamelia; Ai Rahmatika
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.535

Abstract

In the culinary business, service quality is one of the main factors that determine success. Baso Aci Sambel Garut is one of the famous culinary businesses in the Tasikmalaya area. The purpose of this study was to determine the level of gap between consumer expectations and perceptions of the quality of service provided by the culinary business Baso Aci Sambel Garut based on the SERVQUAL dimension. to determine the priority of service quality improvement using the Importance Performance Analysis (IPA) model, and provide service quality improvement strategies to increase customer satisfaction. This study used a descriptive quantitative method. The population in this study were all consumers of baso aci sambel garut. The sampling technique was carried out using convenience sampling. The determination of the number of samples used the Limeshow formula of 100 people. The analysis in this study used Gap Measurement with the SERVQUAL Method, Priority Mapping with Importance Performance Analysis (IPA), and Formulation of Service Quality Improvement Strategies. The results of this study are on the Tangibles dimension (Physical Evidence), Reliability, Responsiveness, and Empathy are indicators with a negative gap level indicating that the quality of service is still not in accordance with consumer expectations. The improvement strategy focuses on Quadrant I of the IPA quadrant diagram which consists of: Employee appearance must be neater and more professional, food is served at the appropriate time, Operating hours must be appropriate, consumers are given clear information about the waiting time for orders, Staff must be quicker to handle errors in orders, employees understand consumer needs and preferences, staff must be willing to help customers with special difficulties, provide food options that suit various customer preferences, and employees must continue to provide good service even when crowded.