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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Ekonomi & Keuangan Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE)

Abdul Haris Romdhoni

AAS Surakarta

Author-ID : 2438213

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 22 Documents Claim Missing Document

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PENGARUH ANGGARAN, KARAKTRISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPSTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. MULYA HUSADA JAYA CABANG SURAKARTA Nabila Hanan Zhafira; Suprihati Suprihati; Abdul Haris Romdhoni
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2916

Mengetahui besarnya pengaruh anggaran, karakteristik informasi sistem akuntansi manajemen dan ketidakpastian lingkungan terhadap kinerja manajerial merupakan tujuan penelitian ini. Penelitian ini dilakukan dengan menggunakan data primer yang dikumpulkan dari beberapa responden menggunakan kuesioner yang dibuat oleh penulis. Sebanyak 42 responden digunakan sebagai sampel dalam penelitian ini. Data yang digunakan yaitu analisis linier berganda yang diolah menggunakan software SPSS 23. Hasil regresi penelitian ini mengatakan bahwa anggaran dan karakteristik informasi sistem akuntansi manajemen berpengaruh positif terhadap kinerja manajerial, sedangkan ketidakpastian lingkungan berpengeruh negatif terhadap kinerja manajerial pada PT MulyakHusada Jaya Cabang Surakarta, secara parsial variabel independen tidak berpengaruh signifikan terhadap variabel dependen. Hasil uji F menunjukkan hasil sebesar 0.20 yang berarti bahwa variabel independen memiliki pengaruh yang signifikan terhadap variabelkdependen. Hasil uji t menunjukkan bawhapvariabel anggaran berpengaruh signifikan terhadap kinerja karyawan dimana nilai uji t adalah 0.004 lebih kecil dari 0.05, sedangkan karakteristik informasi sistem akuntansi manajemen dan ketidakpastian lingkungan berpanguh tidak signifikan terhadap kinerja manajerial dimana hasil uji t karakteristik informasi sistem akuntansi manajemen adalah 0.424 lebih besar dari 0.05 dan hasil uji t ketidakpastian lingkungan 0.654 lebih besar 0.05 Hasil koefisien determinasi bahwa pengaruh yang diberikan oleh variabel anggaran, karaktreistik informasi sistem akuntansi manajemen dan ketidakpastian lingkungan sebesar 16.4% kemudian sebanyak 83,6% dipengaruhi oleh variabel lain diluar penelitian ini. Kata Kunci : Anggaran, KarakteristikkInformasi Sistem Akuntansi Manajemen, Ketidakpastian Lingkungan, Kinerja Manajerial.

Sistem Ekonomi Perbankan Berlandaskan Bunga (Analisis Perdebatan Bunga Bank Termasuk Riba Atau Tidak) Abdul Haris Romdhoni; Muhammad Tho'in; Agung Wahyudi
Jurnal Akuntansi dan Pajak Vol 13, No 01 (2012): Jurnal Akuntansi dan Pajak, Vol. 13, No. 01, Juli 2012
Publisher : ITB AAS INDONESIA

Bank interest is the remuneration provided by the bank based on conventional principles to customers who buy or sell their products. Bank interest can be in the form of interest on deposits and interest on the loan. The purpose of this study is to determine the various opinions and about the interest position of usury bank or not. The research method used in this research topic is in the form of study or literature study obtained from various sources of books, journals, and other sources that are very relevant to the research topic. The results show that most scholars and scholars claim that the bank interest is the same as usury, so the law of bank interest is haram. But there is also a judge that bank interest is different from interest, so bank interest is okay, especially some Middle Eastern clerics supported by secular-minded economic experts.

ANALISIS PENGARUH MARKETING ACTIVITY DAN WORKING CAPITAL TERHADAP PROFITABILITAS DI PT. KRAKATAUSTEEL TAHUN 2010-2018 LMS Kristiyanti; Abdul Haris Romdhoni; Alfiana Kristi
Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v20i1.542

This observation is aimed to know that there is influence between marketing activity and working capital to profitability in PT. KRAKATAUSTEEL. This uses trimester financial statements from the last trimester financial statement in 2010 until first trimester financial statement in 2018 as samples in observation.This is a quantitative observation in which it uses 1 population and 30 samples in total. This uses secondary data as source which is downloaded from official website of company and some websites establishing its information. The technique in collecting data is a non-participant observation which doesn’t require researcher to work financial statements out directly. This observation uses multiples linear regression analysis. The result of observation shows that there is not any influence between marketing activity (which represented by marketing expense, company size and company age) and profitability partially in PT.KRAKATAUSTEEL year of 2010 to 2018, however it shows that working capital influences profitability in PT. KRAKATAUSTEEL year of 2010 to 2018 partially. As for the result in simultan, both of marketing activity and working capital has influence to profitability. Keywords : marketing expense, company age, company size, working capital, profitability

GOOD CORPORATE GOVERNANCE (GCG) DALAM PERBANKAN SYARIAH Abdul Haris Romdhoni
Jurnal Akuntansi dan Pajak Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015
Publisher : ITB AAS INDONESIA

This study is about good corporate governance is an increasingly crowded studied both in the acadimician and practiciant. With good corporate governance are applied consistently positive for the Islamic banks, due to the good corporate governance include things that are in line with Islamic law such as transparency, independence, accountability and responsibility. Therefore good corporate governance will create a culture of superior companies, so that with the superior culture of what the objectives of the company will be more easily achieved. In addition, a culture of excellence will form a dynamic working atmosphere and professional. Good corporate governance will also strengthen the system so that the function of leadership and organization will establish a value. If it will continue on an ongoing basis it will make a positive contribution that benefits the company, or Islamic banking. Trust will also be obtained both from internal and external company or Islamic banks.

Pengaruh Pengetahuan, Kualitas Pelayanan, Produk, dan Religiusitas terhadap Minat Nasabah untuk Menggunakan Produk Simpanan pada Lembaga Keuangan Mikro Syariah Abdul Haris Romdhoni; Dita Ratna sari
Jurnal Ilmiah Ekonomi Islam Vol 4, No 02 (2018): JIEI, Vol. 04, No. 02, 2018
Publisher : ITB AAS INDONESIA Surakarta

This study aims to examine the influence of knowledge, service quality, product, and religiosity on customers' interest in using savings products at BMT Amanah Ummah Gumpang Kartasura, Sukoharjo. In this study for independent variables are knowledge, service quality, product, and religiosity, while for the dependent variable in this study is the interest of customers using deposit products. This study uses a sample of 100 people with sampling using a random sampling method. This study uses quantitative methods and primary data using a questionnaire that must be answered by the respondent. Data analysis in this study used Multiple Linear Regression. The results of this study can be concluded based on the t test, the variables of knowledge and religiosity have an influence on the interest of customers using savings products. While service and product quality variables do not have an influence on customer interest by using deposit products. Based on the F test shows that the knowledge, quality of service, products, and religiosity simultaneously influence the interest of customers to use savings products at BMT Amanah Ummah Gumpang Kartasura, Sukoharjo.

Analisis Rentabilitas Berbasis Laporan Keuangan BRI Syariah Tahun 2013–2015 Abdul Haris Romdhoni
Jurnal Ilmiah Ekonomi Islam Vol 2, No 01 (2016): Jurnal Ilmiah Ekonomi Islam, Vol. 02, No. 01, Maret 2016
Publisher : ITB AAS INDONESIA Surakarta

This study aims to examine the profitability of financial ratios. Profitability became quite urgent, because the profitability is the ability of a company to generate profit with the capabilities of the BRI Syariah. It was often a problem in some companies or banks. Profitability for the Year 2013-2015 BRI Syariah good enough for the performance of this study dipenghujung BRI Syariah able to improve its financial performance either ROA, ROE, net income margin and operating expenses.Keywords: profitability, financial ratios and financial performance.

Perkembangan Bank Syariah di Indonesia Agus Marimin; Abdul Haris Romdhoni; Tira Nur Fitria
Jurnal Ilmiah Ekonomi Islam Vol 1, No 02 (2015): Jurnal Ilmiah Ekonomi Islam, Vol. 01, No. 02, Juli 2015
Publisher : ITB AAS INDONESIA Surakarta

This study aims to find out about the development of Islamic banks in Indonesia. This research is qualitative descriptive. This study included literature to examine the written sources such as scientific journals, books referesni, literature, encyclopedias, scientific articles, scientific papers and other sources that are relevant and related to the object being studied. As for the object of study of this research is in the form of texts or writings that describe and explain about the development of Islamic banks in Indonesia. Results from this study is Indonesian banking now enlivened by the presence of Islamic banks, which offers financial products and investment in a different way than conventional banks, as Indonesia is the largest Muslim country in the world. The development of Islamic banking in Indonesia has become a benchmark for the success of the Islamic economic existence. Bank Muamalat as the first Islamic bank and a pioneer for other Islamic banks in Indonesia.Keywords: Islamic banks, conventional banks, banking

The Profession of YouTuber: Ethics in the Islamic Economics’ Perspective Tira Nur Fitria; Abdul Haris Romdhoni
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

One of the phenomenal businesses and professions in the world in the millennial digital world is as a YouTuber who can provide very promising benefits. Therefore, as a neutral, strategic, and preferred media, YouTuber videos have their important points that apart from being land for business. The objective of this research is to provide an understanding of the ethics of the YouTuber profession from the Islamic economics perspective. This research applies library research. The result shows that YouTube can be used as a means of conveying messages while remaining committed to the following Islamic ethics business, are: First, the video content is legal, lawful, and does not contain contradictory content in Islamic values, such as non-educational and other unsuitable content. The criteria for services being “traded” is lawful and valuable. Second, the products and advertising content in the video are halal and legal. These contents do not market products non-halal ads, conventional financial institutions, liquor, illegal goods, products that damage health, and products that destroy children's morals. Third, clarity of rights and obligations between the parties, including a YouTuber as a service seller and a company as a buyer of services carried out according to the agreement. Besides, there are other Islamic business ethics, namely: 1) principle of monotheism teaches that everything must reflect faith in Allah SWT and is responsible for all human actions including economic and business activities. 2) principle of justice teaches humans in every activity must be fair, both to themselves and others. Third, the principle of responsibility teaches that in every human activity, there is accountability to Allah SWT. Fourth, the principle of freedom teaches that every human has the freedom to choose and determine everything. Humans are given free will to control their lives alone, but must not ignore the fact that he is completely required by the law of God. Fifth, honesty and truth. Every activity, no matter how small, the activities carried out can be seen properly and feel good for others.

Analisis Komparasi Manajemen Risiko Pada Koperasi Syariah dI Kabupaten Boyolali Abdul Haris Romdhoni
Jurnal Ilmiah Ekonomi Islam Vol 2, No 03 (2016): Jurnal Ilmiah Ekonomi Islam, Vol. 02, No. 03, November 2016
Publisher : ITB AAS INDONESIA Surakarta

This study aims to determine the risk of what is on of financing in Islamic financial institutions in Boyolali especially sharia cooperatives and how to handle them. This research is a descriptive study using primary data obtained from interviews, excavation documentation and supporting information as well as a qualitative research.Mudaraba is a contract and products of Islamic institution. Mudaraba of financing is one of a number of financing in Islamic financial institutions that have a high risk. With such high risk need careful risk management so that losses can be minimized. Obviously the first step is what and how these risks are addressed. Based on the findings in the field of risk control is done in the first three stages, before financing, both when financing and the third is after financing.Keyword : financing, mudaraba,risk and return

Pengaruh Pembiayaan Mudharabah, Musyarakah Dan Ijarah Terhadap Profitabilitas Bank Muamalat Indonesia Abdul Haris Romdhoni; Ferlangga El Yozika
Jurnal Ilmiah Ekonomi Islam Vol 4, No 03 (2018): JIEI, Vol. 04, No. 03, 2018
Publisher : ITB AAS INDONESIA Surakarta

This study aims to determine the effect of mudharabah, musyarakah and ijarah financing on profitability at Bank Muamalat Indonesia 2010-2017, either partially or simultaneously. The population in this study is Bank Muamalat Indonesia. Sampling is done by purposive sampling with data period 2010-2017 from financial statements of Bank Muamalat Indonesia counted 32 data. The method used in this study is quantitative descriptive with the aim to get a picture of how much the structure of financing and its effect on the profitability of Bank Muamalat Indonesia. Data collection technique is done by documentation method which is done by collecting data through Bank Muamalat Indonesia website. The method of this research used multiple regression.The result of partial significance test (t-test), this research shows that mudharabah financing has no significant effect on profitability of Bank Muamalat Indonesia. While musyarakah financing negatively affects the profitability of Bank Muamalat Indonesia. Ijarah financing have no significant effect on profitability of Bank Muamalat Indonesia. While simultaneous significance test result (F-test) shows that mudharabah, musyarakah and ijarah financing jointly affect the profitability of Bank Muamalat Indonesia.

Co-Authors Agung Wahyudi Agus Marimin Alfiana Kristi Bunga Chairunisa Chateradi Dita Ratna sari Fatakhurohim Fatakhurohim Ferdiana Dwi PR Ferlangga El Yozika Fitria, Tira Nur Gita Wahyu.A.M LMS Kristiyanti, LMS Muhammad Tho'in Nabila Hanan Zhafira Ningsih, Suhesti Selvi Puspitasari Sumadi Sumadi Sumadi Sumadi Suprihati Tasya Ardhisa Firdaus

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