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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi dan Bisnis Journal of Contemporary Accounting Enrichment : Journal of Management Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat
Arif Pratama Marpaung
Universitas Muhammadiyah Sumatera Utara
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Reconstruction from the aspects of Islamic law in corporate zakat accounting Irfan Irfan; Muhyarsyah Muhyarsyah; Arif Pratama Marpaung; Ina Liswanty
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss2.art7

Abstract

This research aims to explore the concept of corporate zakat accounting from the aspects of Islamic law as the basis to determine muzakki (zakat payer) and legally mandate companies to pay zakat. This is a qualitative research with the data obtained through a literature study by exploring various classical and contemporary sources using historical, analytical, and critical tools. The research also examined the concepts of fiqh and sharia in economic activities. This paper found that companies were synonymous to syirkah in terms of a spiritual entity with the inherent traits in humans as the right to accept and fulfil the responsibilities. Consequently, companies are mandated to pay zakat based on the five principles of muzakki with the calculations carried out using the corporate zakat accounting method based on the established standards. This process positively assists companies in the realization of a fair and equitable distribution of wealth, as well as in the emergence of corporate social responsibility collectively and individually.  
Boards of directors’ feminism, audit committee, and corporate social responsibility Arif Pratama Marpaung; D. Agus Harjito; Rizki Hamdani; Aziatul W. Ghazali
Jurnal Ekonomi dan Bisnis Vol 25 No 1 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i1.4207

Abstract

Studi ini bertujuan menguji hubungan antara feminisme dewan direksi, komite audit, dan corporate social responsibility terhadap nilai perusahaan pada perusahaan keluarga di Indonesia. Dalam penelitian ini, nilai perusahaan diukur dengan Tobin’s q ratio. Studi ini menggunakan metode purposive sampling untuk menentukan jumlah sampel yang akan diteliti. Sampel yang digunakan dalam penelitian ini berjumlah 59 perusahaan keluarga yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan keuangan untuk periode 2013-2017, sehingga total data yang diobservasi sebanyak 295 perusahaan. Metode analisis data menggunakan regresi data panel dengan menggunakan aplikasi Eviews. Hasil penelitian menunjukkan bahwa feminisme dewan direksi berpengaruh negatif terhadap nilai perusahaan, sedangkan komite audit tidak berpengaruh terhadap nilai perusahaan. Di sisi lain, corporate social responsibility berpengaruh secara positif terhadap nilai perusahaan. Penelitian ini berkontribusi pada perkembangan literatur corporate governance dengan memberikan penjelasan tentang efek keanekaragaman gender dan komite audit pada nilai perusahaan keluarga.
Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity Rizki Hamdani; Dede Iskandar Siregar; Arif Pratama Marpaung; Raniyah Aulihati Gonggo; Umi Sulistiyanti
Journal of Contemporary Accounting Volume 4 Issue 1, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss1.art2

Abstract

The purpose of this study was to investigate the factors that influence cheating intention (CI) and cheating behavior (CB) on accounting students with Islamic religiosity (IR) as a moderating factor. This study used the theory of planned behavior (TPB) concept in predicting academic cheating. The sample of this study used a cluster sampling approach. The data collecting technique used a survey method with a questionnaire. The population of this study was accounting students at an Islamic university in Yogyakarta, Indonesia with a total of 146 respondents. Regression analysis was employed to test this hypothesis by using a structural equation modeling (SEM) approach using smart-PLS. The results of this study indicated that attitude toward cheating (ATC) and IR had a negative effect on CI, and perceived behavioral control (PBC) had a positive effect on CI and CB. However, it has no effect when moderated by religiosity. This finding also implied that religiosity was unable to moderate TPB to reduce students’ desire to commit academic misconduct. This paper contributes to the literature by providing empirical evidence of the moderating effect of religiosity on academic misconduct of students in higher education.
Mediation of Buying Interest on the Relationship of Green Products to Purchase Decisions During the New Normal: Evidence from MSME Consumers in East Binjai Regency Nel Arianty; Rini Astuti; Sri Endang  Rahayu; Edisah Putra Nainggolan; Arif Pratama Marpaung
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.605 KB) | DOI: 10.35335/enrichment.v12i5.799

Abstract

The author's purpose is to research to determine the effect of Green Products on Buying Decisions, determine the effect of Green Products Buying Interest, determine the effect of Buying Decisions on Buying Interest, determine the effect of Green Products on Buying Decisions mediated by Buying Interest in the New Normal Period Case Study on MSME Consumers East Binjai District. The approach used in this study is associative. The population in this study is the Consumers of SMEs in the District of Medan Timur. While the sample that meets the criteria for sampling the withdrawal of observations made is 100 people using non-probability sampling. The data collection technique in this study uses a questionnaire technique. The data analysis technique in this study uses Path Analysis, Partial Least Square (PLS). Data processing in this study using the SmartsPLS 3.0 software program. the results of testing the first and second hypotheses show that the Green Product on Buying Decision and Green Product on Buying Interest in the New Normal Period Case Study on MSME Consumers in East Binjai District is accepted. In the third and fourth hypotheses, Buying Decisions on Buying Interest and Green Products on Buying Decisions are mediated by Buying Interest in the New Normal Period.
Penerapan Teknologi Hydro Perfection Water Filter Sebagai Alat Mitigasi Penyakit Insang Hitam Pada Tambak Udang Dahari Selebar Nurul Husna Aulia; Arif Pratama Marpaung; Sri Andryani; Yulia Rachma; Ahmad Fadillah Rasyidi; Sukri Ilham Fazri Dalimunthe
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023): November 2023
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v4i1.291

Abstract

Penerapan alat teknologi Hydro Perfection Water Filter bermanfaat bagi mitra dalam menjaga sirkulasi air ditambak udang agar dapat meminimalisir penyakit insang hitam pada udang. Melalui beberapa metode tahapan, diantaranya, Tahap Perencanaan dan Persiapan dengan melakukan sosialisasi kepada mitra terkait penerapan alat Teknologi Hydro Perfection Water Filter, selanjutnya Tahap Pelaksanaan yaitu perakitan alat dengan merakit satu per satu komponen alat, berikutnya tahapan penerapan alat yang dimana memakan waktu selama 2 bulan untuk melihat hasil apakah udang yang terkena penyakit insang hitam sudah lebih sedikit, dan terakhir Tahap Monitoring dan Evaluasi yang tujuannya untuk mengetahui perkembangan dan hambatan yang dialami mitra selama menerapkan alat. Adapun hasil setelah diterapkannya alat selama kurang lebih 2 bulan adalah meningkatnya hasil panen yang mencapai angka 530 Kg dengan udang yang terkena penyakit insang hitam sebanyak 20 Kg yang artinya udang yang terkena penyakit insang hitam sudah terminimalisir.
Co-Authors Ahmad Fadillah Rasyidi Aziatul W. Ghazali D. Agus Harjito Arif Singapurwoko Dede Iskandar Siregar Edisah Putra Nainggolan Ina Liswanty Irfan Irfan Muhyarsyah Muhyarsyah Nel Arianty Nurul Husna Aulia Raniyah Aulihati Gonggo Rini Astuti Rizki Hamdani Sri Andryani Sri Endang Rahayu Sukri Ilham Fazri Dalimunthe Umi Sulistiyanti Yulia Rachma