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Pengaruh Manajemen Laba, Intensitas Aset Tetap, Intensitas Persediaan Dan Umur Perusahaan Terhadap Tax Avoidance Pada Perusahaan Farmasi Dan Kesehatan Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Periode 2016-2021 Weny Wijayanti; As’ad Isma; Syahril Ahmad
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 2 (2023): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh manajemen laba, intensitas aset tetap, intensitas persediaan dan umur perusahaan terhadap tax avoidance pada perusahaan farmasi dan kesehatan yang terdaftar di indeks saham syariah Indonesia (ISSI) periode 2016-2021. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Diperoleh sebanyak 6 perusahaan dengan jumlah data selama 6 tahun yaitu 36 data yang menjadi sampel dalam penelitian ini. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel yang diolah dengan aplikasi E-Views 12. Hasil penelitian ini secara parsial menunjukkan bahwa variabel manajemen laba tidak berpengaruh terhadap tax avoidance, intensitas aset tetap berpengaruh positif dan signifikan terhadap tax avoidance, sedangkan intensitas persediaan dan umur perusahaan berpengaruh negatif dan signifikan terhadap tax avoidance. Penelitian ini juga secara simultan menunjukkan bahwa variabel manajemen laba, intensitas aset tetap, intensitas persediaan dan umur perusahaan memiliki pengaruh terhadap tax avoidance pada perusahaan farmasi dan kesehatan yang terdaftar di indeks saham syariah Indonesia (ISSI) periode 2016-2021 dengan nilai koefisien determinasi untuk model ini adalah sebesar 87,80%.

Analisis Pengelolaan Dana Desa Dalam Pembangunan Desa Sumber Agung Imam Nuryadi; As’ad Isma; Khusnul Istiqomah
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 2 (2023): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

learn how to manage funds for the development of Sumber Agung village; to understand the perspective of Islamic economics on the management of village funds in dasa Sumber Agung development. Qualitative descriptive research is the focus of this type of research. Primary and secondary data are the sources of data used. Data collection methods include observation, interviews, and documentation. During the data analysis step, which includes collecting data, reducing data, presenting data, and drawing conclusions. The policy of the head of Sumber Agung Village in regulating or managing the village fund budget for the physical and non-physical development of the village has been well implemented. Planning, implementation, and accountability reports are three stages in the process of managing village funds during the development of Sumber Agung Village. Sumber Agung Village has grown significantly as a result of the management of Bolang village funds. The Sumber Agung village community can benefit directly from the implementation of the management of Sumber Agung village funds for village development and overall community welfare. Based on the principles of justice and human obligations as caliphs on earth, the Islamic economic perspective in the management of Bolang village can be said to be positive.

Pengelolaan Badan Usaha Milik Desa Untuk Meningkatkan Perekonomian Dan Kesejahtraan Masyrakat Desa Pinang Merah Kecamatan Pamenang Barat Kabupaten Merangin Dewi untari; As’ad Isma; Faturahman Faturahman
JURNAL RISET MANAJEMEN (JURMA) Vol 2 No 1 (2024): March : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v2i1.1385

This research aims to analyze BUMDes management in improving community welfare. The data collection methods used were observation methods, interview methods and documentation methods. The research method uses qualitative research, namely research aimed at describing and analyzing phenomena, events. The object used is the people of Pinang Merah Village. The research results show that BUMDes Sumber Jaya is a facility or business unit that can help the community increase their income. The role of BUMDes Sumber Jaya in helping overcome the community's economic problems is sufficient, although not optimal. Several business units run by BUMDes Sumber Jaya are running well, as can be seen from the convenience of the community. Although there is one type of business that is not running, namely tourism management.

Analisis Manajemen Dana Desa Terhadap Pembangunan di Desa Tantan Elsa Wirda Yanti; As’ad Isma; Eja Armaz Hardi
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 2 (2023): Mei : Jurnal Riset dan Inovasi Manajemen
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i2.202

In managing village funds, the government in Tantan Village has limited human resources that have a role in managing them. Based on its type, this research is a qualitative research with primary and secondary data sources. The methods used for data collection in this study are observation, interviews, and documentation. The steps in the analysis are collecting data, summarizing the data, presenting the data, and then drawing conclusions. Based on the results of this study, it shows that the management of village funds under development in 2021 at the planning, implementing, organizing, implementing and also reporting stages has been carried out quite well. In an Islamic perspective, the management of village funds in Tantan village has not yet implemented the principle of justice in its implementation. And for the impact arising from the management of village fund management in the village of Tantan, it is felt that it has had a positive impact in the field of development.

Pengaruh Fasilitas Kantor Dan Motivasi Kerja Terhadap Kinerja Perangkat Desa Di Kecamatan Sumay Kabupaten Tebo Hamdi Mustofa; As’ad Isma; Lidya Anggraeni
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 2 No. 1 (2024): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v2i1.683

This study aims to determine the effect of office facilities and work motivation on the performance of village officials in Sumay District, Tebo Regency. This study used a quantitative approach with data collection methods obtained from primary and secondary data, the population in this study were village officials in Kec. Sumay, Tebo Regency. The sample in this study used a simple experimental technique in small numbers to determine the effect of office facilities and work motivation on the performance of village officials in Sumay District, Tebo Regency. The results of this study indicate that the office facilities variable has an influence on the performance of village officials with a significance level of 0.000 > 0.005, then the work motivation variable also has an influence on the performance of village officials with a significance level of 0.000 > 0.005.

Pengaruh Pendapatan Dan Religiusitas Terhadap Kinerja Karyawan (Studi Pada PT. Bhakti Idola Tama Kecamatan Sungai Gelam Kabupaten Muaro Jambi) As’ad Isma; Victor Diwantara; Ira Puspita Sari
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 6 (2023): November : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i6.387

The thesis with the title "The Influence of Income and Religiosity on Employee Performance (Study at PT. Bhakti Idola Tama, Sungai Gelam District, Muaro Jambi Regency)" was written by Ira Puspita Sari, NIM 501190279, Department of Sharia Economics, Sulthan Thaha Saifuddin State Islamic University, Jambi 2023. An employee's performance will increase and develop when the employee is satisfied with the income received and an attitude of religiosity in each employee. The aim of this research is to determine the effect of income and religiosity on employee performance. The research method used in this thesis research is descriptive quantitative. The samples taken were 40 respondents. Data collection techniques by researchers are literature study, observation, interviews and questionnaires. The results of the research in this thesis are that Income and Religiosity simultaneously or together have a positive and significant effect on the performance of PT employees. Bhakti Idol Tama. It is known that the significance value for income and religiosity (X) simultaneously on Employee Performance (Y) is 0.003 < 0.05 and the calculated F value > F table (6.668 > 3.25). So it can be concluded that Ha is accepted and Ho is rejected. It is hoped that the results of this research can contribute, have an impact or have implications for related parties so that they can be used as a reference for research, scientific development and so on.

Analisis Perbandingan Kinerja Keuangan Daerah Pada Pemerintah Kota Jambi Dan Pemerintah Kabupaten Tebo Tahun 2018-2022 Restiana Restiana; As’ad Isma; Ahmad Syukron Prasaja
EBISMAN : eBisnis Manajemen Vol. 2 No. 1 (2024): March : EBISMAN : eBisnis Manajemen
Publisher : Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ebisman.v2i1.329

Regional government financial performance is a measure used to ensure the region's ability to implement financial implementation regulations properly and correctly to maintain desired services. 11 districts in Jambi province, Jambi City government and Tebo district government. Fluctations occur. The difference in regional income between the Jambi city government and Tebo district government is the highest and lowest in 2022. This research aims to determine the comparison of the financial performance of the Jambi City Government and the Tebo Regency Government. 2018- 2022. This research is descriptive quantitative research. Data collection techniques in this research use documentation. The data analysis technique used is descriptive analysis with the formula: Regional Financial Independence Ratio, Effectiveness Ratio, Efficiency Ratio, Harmony Ratio and Growth Ratio. The results of the research show that the financial performance of the Jambi City government and the Tebo Regency government in 2018-2022 seen from the regional financial independence ratio shows that the level of financial independence of Jambi City is on average higher than that of Tebo Regency, seen from the effectiveness ratio shows that the level of effectiveness shows that the government Tebo Regency is more effective than Jambi City, judging from the Efficiency Ratio, it shows that the percentage of Tebo Regency's efficiency level is smaller than Jambi City. Tebo Regency and Jambi City are categorized as less efficient in managing finances, seen from the harmony ratio, it shows that the two regions allocate more funds for operational expenditure than capital expenditure, and seen from the growth ratio, Jambi City's PAD growth is higher than that of Tebo Regency.

Analisis Evektifitas Pengelolaan Alokasi Dana Desa Di Desa Simbur Naik, Kecamatan Muara Sabak Timur, Kabupaten Tanjung Jabung Timur: Analisis Evektifitas Pengelolaan Alokasi Dana Desa di Desa Simbur Naik Kecamatan Muara Sabak Timur Kabupaten Tanjung Jabung Timur Indah Lestari; As’ad Isma; Nurlia Fusfita
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i1.235

Skripsi ini bertujuan untuk mengetahui Evektifitas Alokasi Dana Desa di Desa Simbur Naik Kecamatan Muara Sabak Timur Kabupaten Tanjung Jabung Timur. Sebagai tujuan diantaranya adalah mengetahui bagaimana Alokasi Dana Desa di Desa Simbur Naik Kecamatan Muara Sabak Timur Kabupaten Tanjung Jabung Timur. Penelitian ini menggunakan pendekatan Kualitatif akan untuk menemukan ke Evektifitasannya menggunakan pendekatan Kuantitatif dengan metode pengumpulan data dengan melakukan observasi, wawancara, dokumentasi. evektifitas pengelolaan alokasi dana desa di desa Simbur Naik Kecamatan Muara Sabak Timur tahun 2017-2021 berada pada kategori cukup efektif. Hasil sebagai berikut: (1) Tingkat evektifitas dari tahun ke tahun yakni Tahun 2017 dibuka (100%), Tahun 2018 dibuka (100%), Tahun 2019 dibuka (100%), Tahun 2020 dibuka (85,19%), Tahun 2021 kembali (96,06%). (2) Kendala yang dihadapi pemerintah desa Simbur Naik Kecamatan Muara Sabak Timur Kabupaten Tanjung Jabung Timur adalah sebagai berikut: a). Pemahan masyarakat terhadap alokasi dana desa. b). Kurangnya komunikasi antar unit kerja. c). Pencairan alokasi dana desa yang terhambat.d). Virus Covid-19. (3) Solusi mengenai kendala yang dihadapi yakni sebagai berikut: a). Mengadakan pelatihan terkait alokasi dana desa. b). Mengingkatkan koordinasi antar unit kerja. c). Membuat dana cadangan. (3) Solusi mengenai kendala yang dihadapi yakni sebagai berikut: a). Mengadakan pelatihan terkait alokasi dana desa. b). Mengingkatkan koordinasi antar unit kerja. c). Membuat dana cadangan. (3) Solusi mengenai kendala yang dihadapi yakni sebagai berikut: a). Mengadakan pelatihan terkait alokasi dana desa. b). Mengingkatkan koordinasi antar unit kerja. c). Membuat dana cadangan. Kata Kunci: Evektifitas pengelolaan alokasi dana desa, Realisasi alokasi dana desa.

Analisis Efektifitas Pengelolaan Alokasi Dana Desa Di Desa Simbur Naik Kecamatan Muara Sabak Timur Kabupaten Tanjung Jabung Timur Tahun 2017-2021 Indah Lestari; As’ad Isma; Nurlia Fusfita
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v3i3.291

This Thesis aims to determine the effectiveness of village fund allocation in simbur naik village, muara sabak timur district, tanjung jabung timur regency. One of the goals is to find out how the village fund allocation is in simbur naik village, muara sabak timur district, tanjung jabung timur regency. This study uses a qualitative approach using a quantitative approach with data collection methods by conducting observation, interview, documentation. Effective village fund allocation management in simbur naik district in 2017-2021 is in the quite effective category. The conclusions are as follows: (1) The level of effectiveness from year to year is 2017 totaled (100%), 2018 amounted to (100%), 2019 amounted to (100%), 2020 amounted to (85,19%), year 2021 amounted to (96,06). (2) The obstacles faced by the simbur naik village government, muara sabak timur district, tanjung jabung timur regency are as follows: a). Community understanding of the allocation of village funds. b). Lack of communication between work units. c). Disbursement of village fund allocations is hampered.d). Covid-19 virus. (3). Solutions reganding the obstacles faced are as follow: a). Conducting training related to the allocation of village funds. b). Improve coordination between work units. c). Make a reserve fund.

Peran Pondok Pesantren dalam Pengembangan Jiwa Islamic Enterpreneurship: ( Studi Pada Pondok Pesantren Al- Inayah Di Rimbo Bujang) Dwi Nurul Fatwa; As’ad Isma; Anzu Elvia Zahara
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 4 (2024): Agustus : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i4.789

This thesis is intended to find out how the role of Islamic boarding schools in the development of entrepreneurship in students. As the goal is how it will affect if iwa enterpreneusrhip is applied to students. In this study, a qualitative approach method is used with a data collection method by conducting, observing, interviewing, and drawing conclusions. The results of drawing conclusions are as follows: (1) Al Inayah Islamic boarding school provides several business unit facilities as a practice for student development, although not all business units can be managed directly by students, but the entrepreneurial development carried out by the pesantren is quite ideal. Because pesantren has provided learning methods and the basics of entrepreneurship to students. (2) Students begin to be able to manage and capitalize on their own businesses, through the provision of entrepreneurship and vocational practices as a support for the Islamic spirit of entrepreneurship of students and of course under the supervision and direction of the management and the board of teachers of Islamic boarding schools. But not all pesantren business units can be used efficiently, because there are indeed several business units that specifically help students only if needed. (3) In its role, pesantren has provided balanced entrepreneurship provisions to students with pesantren backgrounds, of course, in providing knowledge about entrepreneurship, pesantren equipping religious knowledge as a guideline for Muslim entrepreneurs. In the form of pesantren training, it also holds seminars by bringing in experts or resource persons in entrepreneurship and the provision of BLK (Job Training Center) that can be participated by students.

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