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M. Zidny Nafi' Hasbi
Contact Email
ijma@almaata.ac.id
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+62821352318897
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mzidnynafihasbi@gmail.com
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Jl. Brawijaya No 99 Jadan Tamantirto Kec Kasihan, Kabupaten Bantul Daerah Istimewa Yogyakarta 55184
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Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
IJMA
Published by Universitas Alma Ata Yogyakarta
ISSN : 27466388     EISSN : 30326508     DOI : -
Core Subject : Economy, Science, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
IJMA (Indonesian Journal of Management and Accounting) is a peer-reviewed journal published by the Faculty of Economics and Business, Alma Ata University. IJMA aims to publish articles in the field of accounting and management that make a significant contribution to the development of accounting practice, the accounting profession and the manager profession in Indonesia and the world. In accordance with its objectives, IJMA provides insights in the fields of accounting, finance and management for academics, practitioners, researchers , regulators, students and other parties interested in the development of accounting practice, the accounting profession and the manager profession. IJMA accepts research manuscripts, both quantitative and qualitative, written in Indonesian or English. IJMA accepts manuscripts from Indonesian writers and also writers from various parts of the world. IJMA (Indonesian Journal of Management and Accounting) will have number e-ISSN: 3032-6508 (online); P-ISSN: 2746-6388 (print).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 2, No 2 (2021)" : 5 Documents clear
TRANSAKSI DAN POS NERACA PEMBAYARAN INTERNASIONAL Rohmah, Nurlaili; Hasbi, M. Zidny Nafi'
IJMA (Indonesian Journal of Management and Accounting) Vol 2, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2021.2(2).96-107

Abstract

Indonesia as a country that adheres to an open economic system, the dominant economic activity in increasing economic growth is domestic private consumption, as well as investment and international trade activities that have a positive impact on economic growth, especially for the Indonesian economy. Where these economic activities are related to payment system activities. The positive impact of technological developments and advances is the strongest support for creating the latest innovations in the payment system. Where it is explained that credit is a transaction that gives rise to the right to receive payments from residents of other countries, while debit is a transaction that creates an obligation to pay to residents of other countries. The balance of payments is a systematic record or report related to all economic transactions between residents of one country and other countries within a certain period. The balance of payments will provide an overview of the government regarding the country's international position and be able to assist in the formulation of monetary, fiscal and trade policies
AKAD MUSYARAKAH DAN PENERAPAN DALAM MANAJEMEM PERBANKAN SYARIAH Nazwa, Puteri Nurhafizah; Hasbi, M. Zidny Nafi'
IJMA (Indonesian Journal of Management and Accounting) Vol 2, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2021.2(2).108-118

Abstract

Islamic banks are banks that serve the community whose process is in accordance with Islamic teachings. One of the contracts in Islamic banks is the Musharakah contract. Musyarakah contract is a collaboration contract of two or more partners by combining their capital in a particular project or business, and the profit sharing is divided according to the agreement and the risk is shared. The implementation of musharakah contracts in Islamic banks is that Islamic banks and ijab qabul partners combine their capital to make a project or business by agreeing on the distribution of profits later from the project or business carried out and ready to share the risk if there is a loss later.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2020 Nurofiah, Alfi; Puspitasari, Silvia Waning Hiyun
IJMA (Indonesian Journal of Management and Accounting) Vol 2, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2021.2(2).66-74

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, profitabilitas dan kebijakan dividen terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan manufaktur sektor tekstil dan garmen yang terdaftar di Bursa efek Indonesia periode 2018 - 2020. Penelitian ini menggunakan pendekatan kuantitatif, jenis data yang digunakan yaitu data sekunder. Data yang diperoleh dapat diakses melalui website www.idx.co.iddengan pengambilan sampel menggunakan pendekatan purposive sampling dan menggunakan teknik analisis regresi linier berganda yang dibantu dengan menggunakan program SPSS yang meliputi uji asumsi klasik serta uji parsial (uji t) dengan taraf nyata (α) 5%. Hasil penelitian ini menunjukan bahwa likuiditas dan profitabilitas secara parsial berpengaruh positif dan signifikan terhadap nilai perusahaan. Dan hasil penelitian kebijakan dividen menunjukan bahwa secara parsial berpengaruh positif dan tidak signifikan terhadap nilai perusahaan.
ASSESSMENT SYSTEM, TAX RATES AND TAXPAYER AWARENESS OF UMKKM TAXPAYER COMPLIANCE IN YOGYAKARTA SPECIAL REGION Savitri, Wulan Yhanu; Marsuking, Marsuking
IJMA (Indonesian Journal of Management and Accounting) Vol 2, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2021.2(2).75-83

Abstract

Taxes are a source of state revenue. Taxes can be said to be a support in national development. One of the tax contributors in Indonesia is MSMEs. MSMEs are a dominating business in Indonesia. Currently, the number of MSMEs in Indonesia is around 64.2 million MSMEs spread throughout Indonesia. However, the growth of MSMEs is not accompanied by the compliance of MSME taxpayers. This research aims to determine the influence of tax sanctions, the implementation of self-assessment systems, tax rates and awareness of MSME taxpayers in the Special Region of Yogyakarta.This type of research is quantitative research. The research population is MSMEs located in DIY, sampling by Random Sampling method. Data processing using IBM SPSS application version 2. with descriptive analysis and multiple linear regressions.The results show that partially tax has no effect on taxpayer compliance, the Self Assesment System has a positive effect on taxpayer compliance, tariffs have no effect on taxpayer compliance and taxpayer awareness has an effect on taxpayer compliance. Simultaneously tax sanctions, self-assessment system, tax rates and taxpayers have an effect on MSME taxpayer compliance.
PENGARUH PERBEDAAN PANDANGAN DAN INTERPRETASI KONSEP DISTRIBUTIF JUSTICE DALAM BISNIS PERBANKAN Lestari, Imas Septia; Hasbi, M. Zidny Nafi'
IJMA (Indonesian Journal of Management and Accounting) Vol 2, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2021.2(2).84-95

Abstract

The differences in views and interpretations related to the concept of distributive justice in banking business in Indonesia can have various impacts on the sustainability and stability of banking business, as well as public trust in the banking sector. The purpose of this research is to identify the differences in views and interpretations related to the concept of distributive justice in banking business in Indonesia and its impact. This research was conducted using literature study and case study methods. The results of the research show that the differences in views and interpretations related to the concept of distributive justice in banking business in Indonesia can cause conflicts among the parties involved, injustice in the distribution of profits or risk burdens, a decrease in public trust in banking, and disturbance of the stability of banking business. Based on the results of this research, it is suggested that banks in Indonesia should pay attention to and manage differences in views and interpretations related to the concept of distributive justice in an appropriate way so as not to have a negative impact on banking business.

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