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All Journal Jurnal Ilmiah Mahasiswa FEB Media Mahardhika Akuntansi : Jurnal Akuntansi Integratif Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen dan Inovasi (MANOVA)
Ali Farhan
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Etos Kerja Islami Dalam Bingkai Romantisme Hamka Farhan, Ali
Media Mahardhika Vol 16 No 2 (2018): jaNUARY 2018
Publisher : STIE Mahardhika

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Abstract

            Penelitian ini ditujukan untuk memahami sudut pandang HAMKA mengenai etos kerja. HAMKA adalah seorang pemikir, penyair, sekaligus ulama, karyanya meliputi filosofi, sastra, tasawuf dan etika, oleh karenanya pemikiran dan karyanya yang luas dalam beberapa bidang menjadikan HAMKA seorang tokoh yang gagasannya dapat menjadi rujukan. Metode yang digunakan di dalam penelitian ini adalah hermeneutika yang berfokus pada historisitas teks HAMKA. Penelitian ini menyimpulkan bahwa dalam pandangan HAMKA etos kerja merupakan sebuah kemauan yang kuat yang didorong oleh kesungguhan untuk mencari ridha Allah.
PENGARUH PERSEPSI MASYARAKAT TERHADAP KEPUTUSAN MENJADI NASABAH BANK SYARIAH STUDI KASUS PADA MASYARAKAT KOTA SIDOARJO DAN SURABAYA Komariyah, Fitri; Farhan, Ali
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.839 KB) | DOI: 10.29062/mahardika.v18i3.172

Abstract

Sharia banks are often attached to Muslim communities, causing sharia banks to have an exclusive impression for people to become customers in Sharia banks, as if sharia banks belong to only Muslims. The perception led to the slow development of Sharia banks. This research is trying to understand whether it is true that religious perception affects people to become Sharia bank customers. By using regression analysis, in 156 respondents in the city of Surabaya and Sidoarjo is found that cognitive perception (belief and knowledge), affective (like and dislikes) and contemplative (likelihood) have a positive influence on individual decision to become a customer in Sharia banks.
Membangun Sistem Informasi Manajemen pada PT. Bunga Mekar Industri Farhan, Ali
Jurnal Manajemen dan Inovasi (MANOVA) Vol. 4 No. 1 (2021): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/manova.v4i1.303

Abstract

This study based on action research aims to formulate an effective work policy for PT Bunga Mekar Industri. Action research is an attempt to determine the performance of a process to be more effective (Farhan, 2017). PT Bunga Mekar Industri as a national pellet company in Jember found that the company did not have sufficient information for analysis, the results of this study were; 1) Making document of goods receipt, cash in, goods out, cash out; 2) make procedures for all Company activities, including finance, inventory, procurement, and production; 3) making production policies and calculating production costs to be able to present productivity reports to management.
Zuhud, Sebuah laku Tasawuf untuk Tazkiyah Peradaban Akuntansi Farhan, Ali
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.261

Abstract

This study aims to reconstruct modern accounting with the postmodernism paradigm and Zuhud as a decosntructive analysis approach. Based on the results of the analysis, the practice of accounting must return to the divine values; to force Allah subhana wa ta'ala, to carry out his commands and stay away from his prohibitions, also to make Allah subhana wa ta'ala as the goal of life.
METODE PERHITUNGAN ZAKAT PERUSAHAAN PADA CV. MINAKJINGGO Ali Farhan; Iwan Triyuwono
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.43 KB)

Abstract

Zakat merupakan bagian tak terpisahkan dari nilai Islam yang bercorak sosial-ekonomi. Wajib hukumnya bagi setiap muslim untuk membayarkan zakatnya atas harta yang dimilikinya. Untuk memenuhi kebutuhan informasi tentang zakat ini, dalam perkembangannya kemudian muncul beragam metode perhitungan zakat yang digagas oleh beberapa ilmuwan akuntansi, seperti Hafiduddin (2000), Harahap (2002), Saleh (2000), dan Faizah (1999). Penelitian ini membahas mengenai metode perhitungan zakat yang telah dilakukan oleh CV. Minakjinggo, sebuah perusahaan perorangan yang bergerak di bidang jasa. Penelitian ini dilakukan dengan metode penelitian studi kasus. Tujuan dari penelitian ini adalah untuk menjelaskan bagaimana CV. Minakjinggo menghitung zakatnya. Dari penelitian ini menunjukkan bahwa CV. Minakjinggo melakukan perhitungan zakat yang berbeda dari beberapa metode perhitungan zakat yang telah digagas para peneliti, yaitu dengan memungut zakat dari omzet dan nilai historis aset tetap yang dimilikinya dan tanpa memisahkan kepemilikan aset terlebih dahulu. Metode perhitungan zakat yang demikian ini dilatarbelakangi oleh makna zakat sebagai ungkapan rasa syukur kepada Allah SWT bagi CV. Minakjinggo. Metode perhitungan zakat yang demikian pula, bagi perusahaan dianggap memberikan dampak yang positif bagi keberlangsungan bisnisnya. Kata kunci: Zakat, metode perhitungan, CV. Minakjinggo.
The Effect of FDR, NPF and Liquidity Ratio on Profitability of Islamic Banks in Indonesia Wulandari Harjanti; Ali Farhan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3444

Abstract

This article discusses the phenomena of liquidity, non-performing loans and finance to deposit and their effect on profitability in Islamic banks. By using a sample of the financial statements of Mandiri Syariah, BRI Syariah, BNI Syariah, and Muammalat in the period January 2018 – December 2021 which were analyzed with multiple linear regression, it was concluded that NPL/NPF had a negative and significant effect on bank profitability, while Liquidity Ratio and FDR had an effect on positive and significant on bank profitability. 
CEO Compensation: A Brief Study from Indonesia Wulandari Harjanti; Ali Farhan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5184

Abstract

Each country has different characteristics regarding the organizational behavior of its executives; Japan, Sweden, America, Norway and other countries have different patterns of compensating CEOs. This article is intended to explain the relationship between financial performance (ROE and ROA) and non-financial variables (Family ownership and CEO Power) on CEO compensation. The sample used in this research is 41 companies listed on the Indonesian stock exchange in 2017 – 2019. The method used is quantitative with multiple regression analysis. The results of the analysis show that ROE, Family Ownership, and CEO Power have a positive and significant effect on CEO Compensation, while ROA has a negative and significant effect on CEO Compensation.
Effect of Family Ownership, Leverage and Net Profit Margin on Profitability Case Study on Listed Company on BEI Sri Rahayu; Ali Farhan; Wulandari Harjanti; Parwita Parwita
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4285

Abstract

This research aims to analyze the effect of family ownership, leverage, and net income on company profitability. By using a sample of 33 companies listed on the Indonesia Stock Exchange and a quantitative approach with multiple linear regression analysis on SPSS v.16, the results show that only the net income variable has a significant effect on company profitability, while family ownership and leverage have no significant effect.
Relation beetween Profitability, Leverage, and Firmsize on Tax Avoidance Muhammad Andri Radiany; Wulandari Harjanti; Ali Farhan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5082

Abstract

This research is intended to examine the relationship between profitability, leverage and the size of the business (firmsize) on tax avoidance. The Sample used is 41 companies listed on the stock exchange in the period 2018-2019, sample determination using random sampling. The analysis tool used is linear regression multiple by using SPSS. Regression test results show that simultaneously profitability, leverage and business size (firmsize) influence significantly to tax avoidance, the test results also showed that these three variables have an effect of 35% on tax avoidance, meanwhile, partially profitability (NPM) has a negative influence and significant, leverage (DER) positive and insignificant effect, while firmsize has a negative and insignificant influence. 
Co-Authors Iwan Triyuwono Komariyah, Fitri Muhammad Andri Radiany Parwita Parwita SRI RAHAYU Wulandari Harjanti