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All Journal Nurani: Jurnal Kajian Syariah dan Masyarakat Journal of Accounting Science Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Aplikasi Manajemen dan Bisnis (JAMB) Jurnal Manajemen, Akuntansi, Ekonomi IEB: Journal of Islamic Economics and Business
Desiana, Lidia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Corporate Governance and Shariah Compliance with Fraud Financial Statements at Sharia Commercial Banks Desiana, Lidia; Alfaridzie, M. Rifky Ramadhon; Akbar, Dinnul Alfian
Journal of Accounting Science Vol 5 No 2 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i2.1342

Abstract

This study tested the Influence of Corporate Governance and Shariah Compliance on Financial Statement Fraud in Sharia Commercial Banks in the Period 2015-2019. Independent variables in this study are Corporate Governance and shariah compliance projected with Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio. While the dependent variable used is Financial Statement Fraud in sharia commercial banks. The population in this study was all Sharia Commercial Banks (BUS). Sampling techniques using purposive sampling method. The number of samples as many as 12 Islamic commercial banks with a lot of data 60. The results of this study show islamic income ratio affects Financial Statement Fraud, while Profit Sharing Ratio, Islamic Investment Ratio and Corporate Governance have no effect on Financial Statement Fraud.
PENGARUH KUALITAS PRODUK, LOKASI, DAN LABEL HALAL TERHADAP KEPUTUSAN PEMBELIAN PEMPEK BERINGIN DI KOTA PALEMBANG Nema Ifany, Avianola; Walian, Armansyah; Desiana, Lidia
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 2 No. 2 (2023): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v2i2.392

Abstract

Keputusan pembelian sebagai pemilih suatu tindakan dari dua atau lebih pilihan alternatif yang pada akhirnya menentukan pilihan konsumen dan melakukan pembelian. Keputusan pembelian dapat dijadikan sebagai bahan masukan bagi pihak perusahaan untuk memperbaiki dan meningkatkan kualitas produk, melakukan pemilihan lokasi yang strategis serta mudah dijangkau oleh fasilitas umum maupun kendaraan pribadi dan memperhatikan kehalalan produk yang ada. Penelitian ini untuk mengetahui pengaruh Kualitas Produk, Lokasi Outlet, dan Label Halal terhadap Keputusan Pembelian Pempek Beringin di Kota Palembang, dengan menggunakan pendekatan kualitatif dengan alat kuiseoner tertutup dan teknik purposive sampling kepada 110 reponden. Data yang telah diperoleh diuji secara validitas, reliabilitas, uji asumsi klasik, analisis regresi berganda, dan uji hipotesis. Dari hasil olah data yang dilakukan didapati hasil bahwa variabel Kualitas Produk, Lokasi, dan Label Halal berpengaruh positif dan signifikan terhadap Variabel Keputusan Pembelian Pempek Beringin di Kota Palembang.
PENYULUHAN TENTANG SAMPAH ORGANIK DAN ANORGANIK, PEMILAHAN SAMPAH, SERTA PENGOLAHANNYA Prasetyo, Tegar; Manurung, Nancy Eka Putri; Africano, Fernando; Desiana, Lidia; Evelina, Evelina; Dewantara, Billy; Hermialingga, Septi; Burhan, Abi; Nugraha, Yoga Aji; Adha, Ufairi; Cahya, Gemala; Nadeak, Ebtaria; Kurniawan, Edi; Yahya, Muhammad Amri
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.21771

Abstract

Sampah merupakan hasil sisa aktivitas manusia yang dibuang dan tidak terpakai. Sampah yang dapat terurai dikategorikan sebagai sampah organik, dan sampah yang tidak dapat terurai dikategorikan sebagai sampah anorganik. Tujuan dari pengabdian ini untuk memberikan ilmu pengetahuan kepada masyarakat tentang sampah organik dan anorganik serta pentingnya pemilahan dan pengolahan sampah organik dan anorganik. Penyuluhan berlangsung pada bulan Oktober 2023 di Desa Perambahan Kabupaten Banyuasin 1, Sumatera Selatan dan materi disampaikan oleh tim pengabdi yang merupakan dosen dari Politeknik Negeri Sriwijaya. Peserta pengabdian terdiri dari perangkat Desa dan ibu-ibu Kader Posyandu dan PKK. Tim pengabdi menyampaikan materi tentang perbedaan sampah organik dan anorganik, contoh-contoh sampah organik dan anorganik, pemilahan sampah organik dan anorganik, serta pengolahan sampah. Peserta pengabdian antusias terhadap kegiatan pengabdian ini dengan tingkat tanya jawab yang tinggi kepada tim pengabdi. Masyarakat setempat diharapkan mendapatkan ilmu pengetahuan baru tentang sampah dan menjadikan lingkungan sekitar menjadi lebih bersih, asri, serta dapat menjadi tempat untuk memberikan perekonomian tambahan bagi masyarakat.
Financing Mediation on the Effect of Firm Size and Capital Adequatiacy on the Profitability Desiana, Lidia; Africano, Fernando
Jurnal Aplikasi Manajemen dan Bisnis Vol. 4 No. 1 (2023): Jurnal Aplikasi Manajemen dan Bisnis Oktober 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10377846

Abstract

This research aims to find out how financing mediation Effects firm size and capital adequacy on profitability in Sharia Commercial Banks for the 2016-2020 period. The population is 14 Sharia Commercial Banks with a sample of 7 BUS. The conclusion is that firm size has a negative and significant effect on financing. Meanwhile, Capital Adequacy does not affect Financing. The firm size does not affect profitability. And Capital Adequacy has a positive and significant effect on Profitability. Financing has a positive and significant effect on profitability. Apart from that, Financing can mediate the Effect of Firm size on Profitability, and Financing can mediate the Effect of Capital Adequacy on Profitability.
ANALISIS MUSLIM FRIENDLY TOURISM, LIVING COST, CULTURE DAN KURS VALUTA ASING TERHADAP MINAT WISATAWAN MUSLIM DALAM PENGAMBILAN KEPUTUSAN UNTUK BERKUNJUNG KE JEPANG Gibtiah, Gibtiah; Desiana, Lidia; Aryanti, Aryanti
Nurani Vol 18 No 1 (2018): Nurani: jurnal kajian syari'ah dan masyarakat
Publisher : Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/nurani.v18i1.1886

Abstract

The purpose of this research is to determine the influence of Muslim Friendly Tourism, Living Cost, Culture And Foreign Exchange to Interest of Muslim Tourists in Decision Making To Visit Japan. Sampling method was 120 respondents using purposive sampling method. Method of data analysis using Structural Equation Modeling (SEM) Method. The result of the analysis shows that the three variables that have positive influence. The variables of Muslim friendly tourism, culture and foreign exchange rate have an indirect positive effect on Muslim tourist decision through the change of interest to visit Japan. While the variable of living cost, negatively influence indirectly to decision of Muslim tourists through change of interest to visit to Japan.
THE COMPARISON OF HEALTH OF CONVENTIONAL COMMERCIAL BANKS AND SHARIA COMMERCIAL BANKS USING THE RGEC METHOD Desiana, Lidia; Hermailingga, Septi; Manurung, Nancy Eka Putri; Cahya, Gemala
Journal Of Islamic Ekonomic and Business Vol 2 No 1 (2023): IEB: Journal of Islamic Economics and Busines
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieb.v2i1.16947

Abstract

This research aims to measure the level of public bank health conventional and Sharia commercial banks with the use RGEC method during the period 2016-2020. The population used in the study This is all commercial banks in Indonesia for the 2016-2020 period registered with the Financial Services Authority. Retrieval technique sample using purposive sampling that obtained consisting of 65 commercial banks of 57 commercial banks conventional and 8 Sharia commercial banks. Study This uses approach descriptive quantitative and research data obtained through technique documentation. The data analysis technique used is statistics descriptive analysis, RGEC analysis, Kolmogorov-Smirnov, Independent Sample T-Test, and Mann Withney U-Test. Research results show that the level of public bank health conventional and Sharia commercial banks in the 2016-2020 period being measured with RGEC method does not own difference because both of them You're welcome to occupy ranking composite 2 with predicate healthy.
Co-Authors Adha, Ufairi Africano, Fernando Alfaridzie, M. Rifky Ramadhon Aryanti Aryanti Burhan, Abi Dewantara, Billy Dinnul Alfian Akbar Ebtaria Nadeak, Ebtaria Edi Kurniawan Evelina Evelina Gemala Cahya, Gemala Gibtiah Gibtiah Hermailingga, Septi Hermialingga, Septi Manurung, Nancy Eka Putri Nema Ifany, Avianola Nugraha, Yoga Aji Prasetyo, Tegar Walian, Armansyah Yahya, Muhammad Amri