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All Journal Jurnal Manajemen Pendidikan Journal of Islamic Business Management Studies (JIBMS) IIJSE
Nurman, Muhamad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH KOMPOSISI DEWAN KOMISARIS, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA: (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Nurman, Muhamad
Journal of Islamic Business Management Studies (JIBMS) Vol. 2 No. 1 (2021): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.672 KB) | DOI: 10.51875/jibms.v2i1.179

Abstract

Tujuan penelitian ini adalah untuk menguji bagaimana pengaruh komposisi dewan komisaris, kepemilikan manajerial, kepemilikan institusional, terhadap Manajemen laba pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015–2019. Teknik analisis data yang digunakan adalah regresi linier berganda. Populasi dalam penelitian ini berjumlah 20 perusahaan sub sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dengan periode laporan tahunan yang digunakan dalam penelitian tahun 2015 sampai dengan 2019. Total sampel yang digunakan dalam penelitian menggunakan purposive sampling sebanyak 100 sample pada perusahaan sub sektor industri barang konsumsi yang telah memenuhi kriteria penelitian dari total populasi. Pengumpulan data dilakukan dengan mengunduh data laporan tahunan di situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan situs masing-masing perusahaan. Hasil penelitian ini menunjukkan komposisi dewan komisaris tidak berpengaruh terhadap earnings management; kepemilikan manajerial, kepemilikan institusional, berpengaruh terhadap manajemen laba.
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP EARNINGS MANAGEMENT (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Nurman, Muhamad; Diana Dewi, Nur
Journal of Islamic Business Management Studies (JIBMS) Vol. 4 No. 2 (2023): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v4i2.252

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, dan leverage terhadap earnings management pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Teknik analisis data yang digunakan adalah regresi berganda. Populasi dalam penelitian ini berjumlah 36 perusahaan sub sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dengan periode laporan tahunan yang digunakan dalam penelitian tahun 2020 sampai dengan 2022. Total sampel yang digunakan dalam penelitian menggunakan purposive sampling sebanyak 108 sample pada perusahaan sub sektor industri barang konsumsi yang telah memenuhi kriteria penelitian dari total populasi. Pengumpulan data dilakukan dengan mengunduh data laporan tahunan di situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan situs masing-masing perusahaan. Hasil penelitian ini menunjukkan : ukuran perusahaan, leverage berpengaruh terhadap earnings management. Kata Kunci: ukuran perusahaan, leverage, earnings management.
Analysis of Pesantren Culture on the Growth of Community Economy (Case Study at Manahijul Huda Islamic Boarding School Year 2023-2024) Saparudin, Egi; Nurman, Muhamad; Taryono, Taryono
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7525

Abstract

This research examines how the culture of pesantren contributes to supporting the economic growth of the community, using Pondok Pesantren Manahijul Huda as the object of study. Pesantren, besides functioning as a religious educational institution, also plays a role as a center of economic activity through programs such as the Manah Festival and Manah Laundry. With a descriptive qualitative approach, data were collected through field observations, interviews, and documentation to provide a comprehensive picture of the economic role of the pesantren in its surrounding environment. The findings show that the cultural values alive in the pesantren also shape an open and participatory economic system, involving students, alumni, and the local community. The entrepreneurial initiatives developed in the pesantren also encourage the improvement of skills, independence, and the standard of living of the community. In this case, the pesantren acts as a driving force for social transformation by combining Islamic teachings with community-based economic empowerment.
The Role of Santri Entrepreneurship and Santri Business Activities in Economic Independence (Case Study at Manahijul Huda Islamic Boarding School) Sholehudin, Muhammad Irfan; Taryono, Taryono; Nurman, Muhamad
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.6972

Abstract

Many previous studies have explored business management in Islamic boarding schools as the research location object. The author is interested in studying this topic because the research results are expected to contribute to the development of business management research in Indonesia. This research discusses the role of entrepreneurial students in building economic independence at Manahijul Huda Islamic Boarding School. This pesantren (Islamic boarding school) develops various business units, such as a café, cooperative, hydroponic farming, laundry, and barbershop, which are directly managed by the students. This research uses a qualitative method with a case study approach. Data were collected through participatory observation, semi-structured interviews, and documentation. The research results show that the entrepreneurship of the students has a significant impact on the economic sustainability of the pesantren. The profits from the business units are used for the construction and development of the pesantren without relying on external donations. In addition, this program instills an entrepreneurial spirit in the students, trains their creativity, and develops Sharia-based business skills. The implementation of entrepreneurship also creates job opportunities for the surrounding community, thereby supporting local economic welfare. The success of this model proves that pesantren not only play a role in religious education but also in the economic empowerment of students and the community. With the right strategy, pesantren can become independent and competitive institutions without neglecting Islamic values. This research recommends the development of digital businesses, optimization of technology-based marketing, and collaboration with external institutions to enhance the competitiveness and sustainability of pesantren businesses in the modern era.
PENGARUH STARTEGI PEMASARAN DAN KUALITAS LAYANAN TERHADAP CALON SANTRI DI PESANTREN TAHFIZH DAARUL QUR’AN LAMPUNG Huda, Samsul; Nurman, Muhamad; Haris, Ibnu
Jurnal Manajemen Pendidikan Vol. 10 No. 3 (2025): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i3.775

Abstract

In the increasingly competitive world of Islamic boarding school education, understanding how marketing and service quality influence the choices of prospective students is crucial for formulating effective strategies. Therefore, this research was conducted to delve into these two factors and offer recommendations to help the boarding school maximize its strategies. Using a quantitative approach through a survey, data was collected from 50 respondents, including prospective students and their parents. A 5-point Likert scale questionnaire was used to measure marketing strategies, service quality, and prospective students’ decisions. Multiple linear regression analysis was then applied to test the relationship between variables. The findings of the study indicate that marketing strategies (X₁) and service quality (X₂) significantly influence prospective students’ decisions (Y). The coefficient of determination (R²) of 0.643 confirms that 64.3% of the variation in prospective students’ decisions can be explained by the contribution of these two variables. This study concludes that effective marketing strategies and good service quality significantly influence prospective students’ decisions in choosing the Daarul Qur’an Lampung Tahfizh Boarding School. Therefore, the boarding school needs to continue strengthening its digital marketing strategies and improving its service quality to compete in the increasingly competitive boarding school education market.
Co-Authors Diana Dewi, Nur Haris, Ibnu Samsul Huda Saparudin, Egi Sholehudin, Muhammad Irfan Taryono, Taryono