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Muhammad Fuad Zaini
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INDONESIA
Journal of Management, Economic and Accounting (JMEA)
Published by Pusdikra Publishing
ISSN : -     EISSN : 29628024     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Published by CV. Pusdikra Mitra Jaya on a regular basis with the aim of disseminating the results of research, study, and development in the economic and financial fields, particularly in the field of 1. Management 2. Economy 3. Accounting 4. Taxation 5. Finance 6. Business law capital market
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Volume 2 Issue 1 February 2023" : 14 Documents clear
Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Universitas Labuhanbatu Tira syahira, Muhammad Irwan Padli Nasution, Sri Suci Ayu Sundari
Islamic Education Journal Volume 2 Issue 1 February 2023
Publisher : CV. Pusdikra Mitra Jaya

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Effects of Accounting Information System Applications Related to the quality of the financial statements of Labuhanbatu University. This study aims to determine the effect of the application of Accounting Information Systems on the Quality of Financial Statements at Labuhanbatu University. This study uses a descriptive, quantitative approach, with primary and secondary data sources. Data Acquisition Technology Use a questionnaire survey and recording method. The results of this study indicate that the implementation of accounting information systems significantly 77.8% impact on the quality of financial reports.
Faktor Penghambat Adopsi Mobile Banking Pada Generasi Milenial Rika Umbaiyani Ritonga, Muhammad Irwan Padli Nasution, Sri Suci Ayu Sundari
Islamic Education Journal Volume 2 Issue 1 February 2023
Publisher : CV. Pusdikra Mitra Jaya

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The modern world is driven by a direct and simple lifestyle. This is reflected in the development of digital information technology so that information can be managed in real time without human intervention with the help of an automated and sophisticated system. In this case, M-Bank will help you get banking information and services quickly and easily. M-Bank users in the millennial generation, where 4 fields are classified as low. Therefore, this study aims to analyze the obstacles that prevent the millennial generation from adopting M-Bank by applying the Innovation Resistance Theory (IRT). This study uses a quantitative method by filling out an online questionnaire with 155 millennial respondents in m,an 4 to empirically test the innovation sustainability model. The results showed that of the six barriers studied, value barriers, traditional barriers, and image barriers had a negative effect on adoption intentions. Applying an under-researched perspective through innovation resistance theory, this paper helps banks better understand consumer behavior and perceptions, and assists banks in designing solutions to increase m-banking adoption.
Peranan Biaya Standar Dalam Pengendalian Biaya Produksi Pada PT. Aneka Indo Mandiri Siti Fatmasari, Wan Dian Safina, Shita Tiara
Islamic Education Journal Volume 2 Issue 1 February 2023
Publisher : CV. Pusdikra Mitra Jaya

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Penelitian ini bertujuan untuk mengevaluasi Peranan Biaya Standar Dalam Pengendalian Biaya Produksi Pada PT. Aneka Indo Mandiri. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dimana bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Teknik Pengumpulan Data dilakukan dengan memerlukan sejumlah data pendukung yang berasal dari dalam dan luar perusahaan. Oleh karena itu, peneliti menggunakan tiga macam cara pengumpulan data. Pertama Data Primer yangdikumpulkan dengan dua macam cara yaitu Wawancara. Kedua Data Sekunder yang diperoleh berdasarkan laporan-laporan tertulis yang dikeluarkan PT. Aneka Indo Mandiri. Juga dilakukan dengan membaca atau mempelajari buku-buku teks, catatan kuliah, makalah-makalah, bahan seminar, dan lain-lain.Teknik analisis data yang digunakan adalah metode deskriptif yaitu metode yang mengumpulkan, menyusun, meninterpretasikan dan menganalisis data untuk pemecahan masalah yang dihadapi. Hasil penelitian ini yaitu peran biaya standar dalam pengendalian biaya produksi pada PT. Aneka Indo Mandiri sangat penting. Hal ini terbukti PT. Aneka Indo Mandiri dapat mengatur semua biaya yang dikeluarkan pada saat proses produksi sehingga proses produksi yang berjalan dengan baik d tercapainya target produksi serta dapat menghasilkan produk dengan mutu yang baik. Dalam menetapkan biaya standar PT. Aneka Indo Mandiri Departemen Keuangan dan Departemen Akuntansi bersama Departemen Produksi PT. Aneka Indo Mandiri membuat rencana produksi. Tujuannya adalah untuk mengetahui besarnya dana yang akan dibutuhkan dalam proses produksi.
Pengaruh Pembiayaan Mikro Terhadap Perkembangan Usaha Mikro Kecil Dan Menengah Pada PT. Bank Syariah Indonesia KCP Stabat Azkiya Ilma Novliza, Sri Wahyuni, Khairani Sakdiah
Islamic Education Journal Volume 2 Issue 1 February 2023
Publisher : CV. Pusdikra Mitra Jaya

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This study aims to influence microfinance on the development of Micro, Small and Medium Enterprises at PT. Bank Syariah Indonesia KCP Stabat. This type of research is quantitative research that emphasizes numerical data (numbers) processed using inferential statistical methods (analyzing the relationship between variables by testing hypotheses). The source of this research data was obtained from questionnaire answers given by research respondents, namely customers of Micro, Small and Medium Enterprises who received Microfinance from PT. Bank Syariah Indonesia KCP Stabat. The results of the study explain that there is a significant influence between Micro Financing the development of Micro, Small and Medium Enterprises at PT. Bank Syariah Indonesia KCP Stabat. This is evidenced from data analysis using a hypothesis test, namely the t test which shows a smaller significance value of 0.05 or (0.000 <0.05) and tcount > ttable (6.491 > 1.98729) so that there is an influence of variable X on variable Y. Microfinance disbursed by PT. Bank Syariah Indonesia KCP Stabat for Micro, Small and Medium Enterprises actors affects the development of Micro, Small and Medium Enterprises by 31.6%, while the remaining 68.4% is influenced by other variables such as inflation, people's purchasing power, human resources, production/operations, finance, marketing, partnerships, infrastructure, regulation, and so on. The coefficient is positive, meaning that there is a positive or parallel relationship between Microfinance and the Development of Micro, Small and Medium Enterprises, the greater the Microfinance of PT. Bank Syariah Indonesia KCP Stabat is channeled so that the Development of Micro, Small and Medium Enterprises will increase, and vice versa.
Analisis Kelayakan Usaha Dan Strategi Pengembangan Industri Kecil Keripik Cinta Mas Hendro Di Kecamatan Gebang Kabupaten Langkat Ayu Rahmatunnisa, Kamaliah R, Diyan Yusri
Islamic Education Journal Volume 2 Issue 1 February 2023
Publisher : CV. Pusdikra Mitra Jaya

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Marketing Strategies in Increasing Clothing Sales at 35,000 Convenience Stores in Tanjung Pura Subdistrict, Langkat Regency According to the Syariah Economy Perspective. The research method used in this study is a descriptive qualitative research method with an empirical approach. After the researchers conducted research by interviewing, observing, and documenting, it was concluded that: The marketing strategy applied at the 35,000 Convenience Store in Tanjung Pura District, Langkat Regency is a market segmentation strategy, targeting, positioning and differentiation. In the application of market segmentation, 35,000 Convenience Stores compile market segments with 4 segments. Among them are geographical segmentation, demographic segmentation, psychographic segmentation and behavior segmentation. Factors supporting the marketing strategy are strategic location, support from the surrounding community. good management, honest employees, good service, while the factors inhibiting the marketing strategy are employee shortages and delays in future items. The implementation of the sharia marketing strategy by the 35,000 Convenience Store in Tanjung Pura Subdistrict, Langkat Regency is conducted to comply with religious teachings and so as not to act out of the norms of religious law. Services that are in accordance with the characteristics of sharia marketing are also implemented so that employees continue to work professionally and remain realistic in providing services and do not differentiate from the surrounding community caste. The effort was made in order to maintain kinship to the surrounding community so that they can still be good partners and can also increase trust in the 35,000 Convenience Store.
Strategi Penyelesaian Pembiayaan Kredit Pemilikan Rumah (KPR) Bermasalah DI PT. Bank Sumut Syariah KCP Stabat Sumiati, Sri Wahyuni, Khairani Sakdiah
Islamic Education Journal Volume 2 Issue 1 February 2023
Publisher : CV. Pusdikra Mitra Jaya

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This study aims to find out, namely the implementation of mortgage financing (KPR), the factors that cause problematic housing credit (KPR) financing and strategies for solving problematic housing credit (KPR) financing at PT. Bank SUMUT Syariah KCP Stabat at PT. Bank SUMUT Syariah KCP Stabat. The research method used in this study is a descriptive qualitative research method with an empirical approach. The results of the study explain that the implementation of mortgage financing (KPR) at PT. Bank SUMUT Syariah KCP Stabat has several stages, namely completing files, financing assessment, financing decisions, contract agreements, and disbursement of funds. Factors that cause problematic financing in Home Ownership Credit Financing (KPR) products at PT. Bank SUMUT Syariah KCP Stabat consists of internal factors, namely factors originating from PT. Bank SUMUT Syariah KCP Stabat and external factors originating from the customer. Settlement of Problematic Financing in Home Ownership Credit (KPR) Financing Products at PT. Bank SUMUT Syariah KCP Stabat is carried out by means of: subrogation, sale of collateral for financing, repayment of financing by providing a reduction in arrears, settlement of civil disputes through basyarnas, collection of receivables through religious courts, auction of pre-auction financing collateral through private auction houses, legal remedies against personal guarantees ( borgtocht) and or corporate guarantee, and bankruptcy. The steps taken by PT. Bank SUMUT Syariah KCP Stabat in Troubled Housing Loans (KPR) Financing is to appoint employees to conduct customer development, conduct training on problem financing, work closely with the auction office.
Pengaruh Kompensasi Terhadap Kinerja Karyawan PT. BANK Sumut Syariah KCP Stabat Sumira, Kamaliah R, Asmawarna Sinaga
Islamic Education Journal Volume 2 Issue 1 February 2023
Publisher : CV. Pusdikra Mitra Jaya

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The research aims to determine the effect of compensation on the performance of employees of PT. Bank SUMUT Syariah KCP Stabat. The source of this research data was obtained from the answers to the questionnaire given by the research respondents, namely all employees at PT. Bank SUMUT Syariah KCP Stabat. Data analysis in this study used validity test, reliability test, normality test, hypothesis test, and simple linear regression analysis. Based on these tests it is explained that compensation has a significant effect on the performance of employees of PT. Bank SUMUT Syariah KCP Stabat. This was obtained through the results of hypothesis testing, namely the t test which showed a significant value less than 0.05 or (0,04 < 0,05) and tcount > ttable (3,521 > 2,16037) so that there was an effect of variable X on variable Y. The compensation given by PT. Bank SUMUT Syariah KCP Stabat affects employee performance by 44,9%, while the rest is influenced by other variables such as experience, work discipline, and others. There is a positive or parallel relationship between Compensation and Employee Performance, the better the compensation given by PT. Bank SUMUT Syariah KCP Stabat, employee performance will also increase, and vice versa if the compensation provided is not good, employee performance will also decrease.
The Influence Of Social Media Marketing And Celebrity Endorsement On Purchase Intention Griselda, M. Edo Suryawan Siregar, Ika Febrilia
Islamic Education Journal Volume 2 Issue 1 February 2023
Publisher : CV. Pusdikra Mitra Jaya

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This study aims to determine the effect of social media marketing and celebrity endorsements on Tokopedia's purchase intention and the mediating role of brand image in this relationship. The method of data collection was done through a questionnaire to 240 respondents. Using a purposive sampling technique, the respondents are residents of DKI Jakarta who have seen one of the social media accounts and posted a Tokopedia advertisement. Data analysis was performed using SPSS version 26 software and SEM (Structural Equation Model) with LISREL software version 8.8. The results showed that social media marketing and celebrity endorsements significantly affected brand image. Therefore, brand image has a significant effect on purchase intention and has a fully mediating role in the relationship between social media marketing and celebrity endorsement of purchase intention.
Pembelajaran Kewirausahaan Mahasiswa PGMI dalam Melaporkan Keuangan dan Wirausaha sesuai Pandangan Islam Muhammad Idris Maas Zaid; Nazri Adlani
Islamic Education Journal Volume 2 Issue 1 February 2023
Publisher : CV. Pusdikra Mitra Jaya

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Pencatatan pengeluaran dan penerimaan setiap akhir periode akuntansi dinyatakan perusahaan dalam laporan keuangan yang terdiri dari neraca, laporan laba rugi, laporan perubahan modal, dan laporan arus kas. Laporan keuangan merupakan alat yang sangat penting untuk memperoleh informasi sehubungan dengan posisi keuangan dan hasil-hasil yang telah dicapai oleh perusahaan yang bersangkutan. Rumusan masalahnya adalah Apa tujuan dari laporan keuangan, Apa saja jenis-jenis laporan keuangan, Siapa saja pihak-pihak yang berkepentingan dalam laporan keuangan, bagaimana definisi wirausaha dalam islam, apa saja tahapan wirausahaan dalam islam. Sementara tujuan penulisan ini adalah Untuk mengetahui tujuan dari laporan keuangan, untuk mengetahui jenis-jenis laporan keuangan, untuk mengetahui pihak-pihak yang berkepentingan dalam laporan keuangan, untuk mengetahui anjuran berwirausahadapat , memahami konsep berwirausaha dalam islam. Kesimpulan dari penelitian ini adalah laporan keuangan digunakan untuk memberikan informasi terkait keuangan dalam sebuah perusahaan. Bentuk ataujenis laporan keuangan terdiri dari Aktiva dan laba rugi. Pengguna laporan keuangan meliputi: investor, karyawan, pemberi pinjaman, pemasok dan kreditor usaha lainnya, pelanggan, pemerintah serta lembaga-lembaga lainnya dan masyarakat.
Analisis Perbandingan Anggaran Biaya Operasional Dan Anggaran Pendapatan Dalam Menilai Kinerja Keuangan Berdasarkan Return On Asset (ROA) Pada PT. Supra Jaya Abadi Fitri Ramadani, Sriwardany, Murni Dahlena Nst
Islamic Education Journal Volume 2 Issue 1 February 2023
Publisher : CV. Pusdikra Mitra Jaya

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Metode penelitian yang digunakan oleh peneliti yaitu metode kuantitatif dengan pendekatan komparatif. Metode kuantitatif dapat diartikan sebagai metode penelitian yang berlandaskan pada filsafat positivisme, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrumen penelitian, analisis data bersifat kuantitatif/statistik, obyek atau subyek yang mempunyai kualitas dan karakteristik tertentu yang ditetapkan oleh peneliti untuk dipelajari dan kemudian ditarik kesimpulannya. Populasi pada penelitian ini adalah Laporan Keuangan PT. Supra Jaya Abadi Tahun 2017-2019. Hal ini dapat diartikan bahwa angaran pendapatan tidak berdampak langsung terhadap menilai kinerja keuangan dikarenakan anggaran pendapatan merupakan ketetapan perusahaan untuk mendapatkan keuntungan yang diinginkan perusahaan. Hasil penelitian tersebut sesuai dengan penelitian yang dilakukan oleh Mujiatun dan Handayani (2018) yang menyatakan bahwa anggaran pendapatan berpengaruh negatif terhadap return on asset. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa anggaran biaya operasional dan anggaran pendapatan tidak berpengaruh terhadap menilai kinerja keuangan berdasarkan return on asset dikarenakan untuk menilai kinerja keuangan suatu perusahaan anggaran operasional dan anggaran pendapatan akan saling berkaitan.

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