cover
Contact Name
Rudi Abdullah
Contact Email
info@azramediaindonesia.com
Phone
+6285277555155
Journal Mail Official
rudiazra9140@gmail.com
Editorial Address
Jl. Kijang Perumnas Poasia Blok B 31, Kelurahan Rahandouna. Kecamatan Poasia. Kota Kendari. Sulawesi Tenggara
Location
Kota kendari,
Sulawesi tenggara
INDONESIA
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam
ISSN : -     EISSN : 28283813     DOI : -
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam (E-ISSN: 2828 - 3813) is a quarterly journal that is published in February, May, August, and November. AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam seeks Review articles, Case reports and original contributions from all areas of: Islamic Economics and Finance including business and management: Banking, Insurance, Accounting, Business Ethics and Legal Issues, Work Ethics, Islamic Work Ethics, Corporate Social Responsibility, Financial management, Business management, Business policies, strategies, and performance, Business and retail research, Business policy and decision-making, Business security and privacy issues, E-Business, International business issues, Consumer behavior, Customer relationship management, Marketing management and strategies, Relationship management, Management and retail marketing, Public relations and retail communication, Creativity in Internet management and retailing, Innovation and product development. The Journal invites original Research Papers, Review articles, Technical or Case reports and Short communications that are not published or not being considered for publication. This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration.
Articles 121 Documents
MENERAPKAN KONSEP PENGAMBILAN KEPUTUSAN TAKTIS BERBAGAI SITUASI BISNIS : MEMBUAT SENDIRI ATAU MEMBELI “KALENG” PADA PT. DEHO BITUNG Saptahani, Ayu; Mohezar, Suhana; Abdullahi Suni, Sani; Abdullah, Rudi
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 01 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i01.971

Abstract

This study aims to determine the application of the concept of tactical decision making in various business situations of making your own or buying canned. To assist companies in making the right decision to choose the best alternative action among the available alternatives, it is necessary to calculate costs using various cost methods. One of them is relevant cost. This research is a descriptive study with the approach used is quantitative data, namely in the form of data that is manifested by the numbers of the calculation results. This research was conducted at PT Deho Bitung as the object of research located at Jalan Raya Madidir Bitung. Differential cost analysis is needed in accordance with the problems faced by the company in an effort to increase profits and reduce losses. The results seen from the comparison of differential costs show that the better decision is taken by PT Deho purchased from outside adjuvant cans because the cost is smaller or more efficient than making adjuvant cans themselves.
PENGARUH AKUNTANSI MANAJEMEN TERHADAP PENGAMBILAN KEPUTUSAN PADA PT. SULTRA KENDARI Suprianto, Hengki; Darmanto, Darmanto; Tabash, Mosab I.; Abdullah, Rudi
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 01 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i01.972

Abstract

This study aims to analyse the extent of the influence of management accounting on decision making at Bank Sultra Kendari a Branch. Quantitative descriptive methods, data collection using questionnaire techniques, respondent characteristics using classical assumption regression models, research descriptions using simple linear analysis, T test (Persial) and determination coefficient test (R2). The results management accounting variables had an effect on decision making, which was shown by the results of simple linear regression through the T test, where the results of the T test of the management accounting variable (X) tcount value 19.423> ttable value 2.024 with a significance value of 0.0000 which is below 0.05. Then test the hypothesis H1. From the results of the management accounting analysis method, it shows that there is a significant influence on decision making at Bank Sultra Kendari. The coefficient of determination R Square (???? 2) of 0.908 means that the effect of variable Y (decision making) is 90.8%. The remaining 9.2% (100% - 90.8%) is influenced by other unknown factors and is not included in this regression analysis.
MENGANALISA SISTEM SEDIAAN TRADISIONAL DENGAN SISTEM JUST IN TIME DAN THEORY OF CONSTRAINT: STUDI KASUS PADA CV BERKAT ASIA YANG MEMILIH MENGGUNAKAN SISTEM JUST IN TIME Oktadyahtul Asbi, Suci; Abdullah, Rudi
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 01 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i01.973

Abstract

This study aims to determine and analyse the traditional inventory system or method with the just in time system and the theory of constraints in a cooperative partnership company, namely CV Berkat Asia. This type of research is descriptive qualitative research with a case study approach. This research analyses and describes the phenomenon of applying certain methods in calculating the cost of goods manufactured. Based on information from the data, it is known that in the process of managing raw materials CV Berkat Asia the cost of ordering and shipping raw materials reaches Rp 2,000,000 / month, storage costs Rp 1,000,000 / month, by using just in time, the ordering of raw materials is carried out more frequently, namely 5 orders per month with the number of working days for 1 year only 10 months, with 26 working days each month. As a manufacturing industry that is still in the process of development, it is necessary to apply various methods of calculating production costs to find which method is most suitable for the company's activities, therefore CV Berkat Asia chose to use the just in time method.
PENGARUH BIAYA KUALITAS TERHADAP TINGKAT PROFITABILITAS PERUSAHAAN (STUDI KASUS PADA THE MAJESTY HOTEL AND APARTMENT, WAKATOBI) Sun Kim, Min; Indar, Indar; Abdullah, Rudi
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 01 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i01.974

Abstract

This study aims to determine the effect of quality costs on company profitability. The method used is a descriptive method with a case study approach. Descriptive method is a research method carried out by collecting, presenting, and analysing data based on existing facts in a company or a method that aims to describe the nature of something that is going on at the time the research is carried out that is going on at the time the research is carried out and examine the causes of a particular symptom. Data was obtained from a questionnaire using 30 respondents from each department. The data was analysed using simple regression analysis. Validity testing is done to determine whether the data measuring instrument is valid. Meanwhile, the reliability test is carried out to determine whether the measuring instrument used is relatively consistent and will produce the same data when used twice or more. The conclusion drawn by the author in this study based on simple regression analysis is that there is a significant difference between quality costs and profitability levels.
MENERAPKAN KONSEP PENGAMBILAN KEPUTUSAN TAKTIS DALAM BERBAGAI SITUASI BISNIS: MEMBELI ATAU MEMPERTAHANKANKAN AKTIVA PADA PT MUTIARA SELATAN Windriawati, Windriawati; Abdullah, Rudi
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 01 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i01.975

Abstract

The purpose of this research is to analyse the relevant cost in decision making to buy or maintain fixed assets at PT Mutiara Selatan. Qualitative descriptive research method. The results of the study when viewed from the analysis of relevant costs should replace the old fixed assets with new ones should apply anilisis relevant cost in making company decisions, especially in making decisions to buy or maintain fixed assets. Decision making always involves the future so that future data relevant to the decision of the data available. Information that exists in the company comes in different forms so that it is difficult to choose which one is most appropriate for a decision. To assist companies in making the right decision to choose the best alternative action among the available alternatives, cost calculations are needed using various cost methods. One of them is relevant cost.
IMPLEMENTASI AKUNTANSI GADAI SYARIAH (RAHN) DENGAN AKAD QARDH DAN IJARAH DI KSPPS BMT MANDIRI SEJAHTERA CABANG KRANJI SESUAI PSAK NO. 107 Arifatin, Nanik; Rohmah, Yuni; Latifah, Eny
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 1 No 02 (2022): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v1i02.989

Abstract

BMT Mandiri Sejahtera Cabang Kranji merupakan salah satu lembaga keuangan syariah yang melakukan kegiatan usahanya tidak berdasarkan bunga melainkan dengan prinsip syariah. Lembaga ini memiliki tugas pokok yaitu menghimpun dana dari masyarakat dan menyalurkan kembali kepada masyarakat dalam bentuk pembiayaan. Penulis memfokuskan penelitian terhadap produk pembiayaan rahn yang terdiri dari dua akad yaitu akad qard dan akad Ijarah. Metode penelitian yang digunakan adalah pendekatan kualitatif yang bersifat interpretive, dimana data perusahaan dianalisis kemudian dibandingkan dengan konsep dan teori untuk menghasilkan sistem dan metode yang baik dalam pengambilan keputusan. Sumber data dikumpulkan dengan cara observasi, dokumentasi, wawancara dan studi pustaka. Hasil penelitian ini menunjukkan bahwa perlakuan akuntansi pembiayaan Gadai Syariah (rahn) pada BMT Mandiri Sejahtera Cabang Kranji telah sesuai dengan ketentuan PSAK 107 dan Fatwa DSN-MUI Nomor 25/DSN-MUI/III/2002. Tujuan penelitian ini untuk mengetahui Implementasi Akuntansi Gadai Syariah (Rahn) dengan Akad Qardh dan Ijarah di BMT Mandiri Sejahtera Cabang Kranji yang sesuai PSAK No.107 dan Fatwa DSN-MUI Nomor 25/DSN-MUI/III/2002.
IMPLEMENTASI PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR) PT. PLN PERSEROUNIT LAYANANPEMBANGKIT LISTRIK TENAGA AIR (ULPLTA) BAKARU DI DESA BAKARU KECAMATAN LEMBANG KABUPATEN PINRANG Arham, Arham; Ernawati, Ernawati; Luthfi M, Mochtar
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 1 No 02 (2022): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v1i02.990

Abstract

This study aims to determine (1) the implementation of the Bakaru Hydropower Plant CSR program to the community. (2) Supporting factors in the implementation of CSR programs. (3) Inhibiting factors in CSR implementation. The type of research used is descriptive qualitative research with collection techniques, namely observation and interviews. This research was carried out at the Bakaru hydropower plant from October to November 2021. The results showed that (1) the Bakaru hydropower plant had implemented CSR programs from 2010-2021, except during 2016-2018 the Bakaru hydropower plant did not implement the CSR program because the proposed budget was made to the The Parent Unit was not approved because at that time the Parent Unit focused on Area Offices related to direct customer service distribution. (2) Supporting factors of CSR implementation are PLN as the authority holder, the village government as the one who knows the situation and needs of the community and the local community as the beneficiaries of the CSR program. (3) The inhibiting factors of CSR implementation are the less intensive communication between PLN and the community and the internet network factor.
PENGARUH KEPEMIMPINAN, MOTIVASI KERJA DAN EMPLOYEED ENGAGEMENT TERHADAP KINERJA PEGAWAI PADA KANTOR UNIT PENYELENGGARA PELABUHAN KELAS I MOLAWE Surindra; Muthalib, Abd. Azis; Supriadin, Nofal
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 02 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i2.1017

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kepemimpinan, motivasi kerja dan employeed engagement terhadap kinerja pegawai pada Kantor Unit Penyelenggara Pelabuhan Kelas I Molawe. Sampel dalam penelitian ini adalah seluruh pegawai pada Kantor Unit Penyelenggara Pelabuhan Kelas I Molawe yang berjumlah 54 orang. Penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: (1) Kepemimpinan, motivasi kerja dan employed engagement berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Unit Penyelenggara Pelabuhan Kelas I Molawe. (2) Kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Unit Penyelenggara Pelabuhan Kelas I Molawe. (3) Motivasi kerja berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Unit Penyelenggara Pelabuhan Kelas I Molawe. (4) Employed engagement berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Unit Penyelenggara Pelabuhan Kelas I Molawe.
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG LISTING DI BURSA EFEK INDONESIA) Rosita, Rosita; Mas’ud, Arifuddin; Ruslan, Ruslan
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 02 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i2.1193

Abstract

This research aims to determine the effect of dividend policy, debt policy and profitability on company value (study empirical on banking companies that listed on the indonesia stock exchange). The type of data used is quantitative data. The data source used is secondary data. The sampling method used with purposive sampling . The analytical tool used in panel data linear regression is Eviews version 13. The research results simultaneously show that the Dividend Policy, Debt Policy and Profitability variables have an influence on Company Value. Meanwhile, in the partial test, the dividend policy variable has an effect on company value, while debt and profitability policy has no effect on company value in banking institutions listed on the Indonesian Stock Exchange.This means that when Dividend Policy, Debt Policy, and Profitability are improved, the Company's Value also tends to increase. The research that states this hypothesis supports that these three variables do play an important role in determining the value of the company.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENDAPATAN PEDAGANG PASAR KOTA KABUPATEN WONOGIRI Wanda Putri, Monica; Safar Nasir, Muhammad
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 3 No 02 (2024): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v3i02.1196

Abstract

The economic development of a country cannot be separated from the economic activities of the community. The market has a very important role in the economic activities and development of a country. With the existence of markets, it is very helpful for consumers, producers and governments to generate income. This study aims to analyze the factors that influence the income of Wonogiri Regency City Market traders. This study uses quantitative research and multiple linear regression models. Data sources come from observations, interviews and questionnaires. The number of samples in this study were 95 respondents. With data processing techniques using classical assumption tests and hypothesis tests, and analyzing data using multiple linear regression using Eviews 12 software. The results of this study indicate that business capital, business location, length of business and working hours have a positive effect on the income of Wonogiri Regency City Market traders.

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