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Roza Eka Putri; Mira Julianti; Sania Ananda; Agustiawan Agustiawan

Jurnal Kendali Akuntansi 2024 International Forum of Researchers and Lecturers

This research aims to investigate the influence of business ethic and religiosity on the perception of accounting students in Indonesia. The research methodology adopts a systematic approach to extract data from nine relevant articles throught Google Scholar search. Business ethic and religiosity have a positive impact on student’s ethical perception. The results indicate that out of the accumulated 9 articles, one research method was employed, namely quantitative. Among the 9 articles, 7 factors were identified as influencing the ethical perception of accounting students in Indonesia, including business ethic education, religiosity, love of money, Machiavellianism, equity sensitivity, understanding of accountant’s code of ethic, and emotional intelligence.

Diah Anggraeni Novitasari; Kunarto Kunarto

Prosiding Seminar Nasional Ilmu Hukum 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The law’s rules that set about the employment in Indonesia run into many problems which have an impact to the imbalance investment in Indonesia. To increase the investment, the DPR formed Law No. 11 of 2020 that concerning job creation which simplifies and give the rules details that related with the employment by using the omnibus law technique. Throw back to the year before, the laws that contains about the employment has been created through Law No. 13 of 2013 that has been simplified from six ordinances and nine related laws. But in the implementation, Law No. 13 of 2013 has been acommodated many interests and spent a lot of time and money. Comparing with the Law No. 11 of 2020 about the job creation, discussion regarding the laws did not spend a lot of time because it already planned by several part which is when the laws has been released raises a lot of judicial riview.    

Jihan Suwifania; Tuti Anggraini

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Pawning gold is one of the products offered by Bank Syariah Indonesia Medan Imam Bonjol Sub-Branch Office which seeks to help the community in terms of funding. Marketing is still weak in terms of selling gold pawned goods as a result, no one really knows or understands what gold pawning is. This research was developed using qualitative research methods such as conducting interviews, data observation, and literature review. Based on research findings, gold pawn income continues to increase every year. To attract customers, Bank Syariah Indonesia Medan Imam Bonjol Sub-Branch Office is holding a promotion in the form of distributing prizes or knick-knacks if a certain amount of money has been withdrawn.

Dina Rahmadani; Fadhilla Yusri; Amna Amna

Concept: Journal of Social Humanities and Education 2024 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Self-confidence is a very important indicator of success in a person's activities. However, what cannot be avoided is the level of self-confidence that each child has. Because their backgrounds are so different from other children, they are less likely to feel like they are in an orphanage. In general, the family must play an important role in the development of the child's personality, one of which is building the child's independence. However, not all children are lucky to have a complete family for life, due to loss of a family member, lack of money, financial problems, and so on. Based on interviews with adoptive mothers and adoptive fathers, it is known that it is very difficult to increase a child's self-confidence because the child's personality is not yet harmonious. Not all children are able to express their opinions and feel embarrassed or anxious during activities. Observations also show that children's self-confidence is still relatively low, but children in orphanages still feel anxious about expressing their opinions because they are afraid of answering incorrectly. Therefore, they often remain silent when asking questions because they are afraid of being laughed at by their friends. The aim of this research is to increase the self-confidence of children at the Muhammadiyah Koto Baru Orphanage, Solok Regency in expressing opinions and answering questions without feeling embarrassed or suspicious. This research uses a qualitative descriptive research method.

Neng Santi Anggraeni; Ageng Saepudin Kanda S

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

One of the problems that humans face in everyday life is the economy, especially in terms of meeting needs. To survive, humans have to meet all their complex needs. Because rural people often have economic difficulties, they are the most involved in Emok Bank. An Emok Bank is a type of bank that lends money to people by visiting customers in person by sitting upright with both legs bent backwards. An Emok Bank transaction system is done by sitting licensed in certain places, like the terrace of a client's house. Qualitative research is research that produces descriptive data that are written or oral words of people and behaviour that can be observed. The Emok Bank has made the public worried about the high interest rates and the liability system used in the shares. As a result, many communities, especially households, are plunged into problems arising from paying difficulties. Often, loans from this Emok Bank are used to pay off debts to other Emok Banks. Economic circumstances make a householder dependent on a mother's bank. The existence of an Emok Bank has led to bad behavior against the households in the village of Leuweung Gede, most of them being borrowers to an emoc bank that borrows more than one bank.

Rahmad Akbar; Dzulhijjah Yetti; Merlia Rahmayani; Harmi Yelmi; Andri Nofiar. Am +2 more

Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat 2024 Asosiasi Riset Ilmu Teknik Indonesia

Giving gifts or souvenirs among young people with flower bouquets has become common place, unfortunately the flower bouquets we give often wither and become trash. One alternative substitute for souvenirs or flower bouquet gifts is a snack bouquet. Giving a snack bouquet not only cheap and affordable, it also provides more benefits because we can eat the snacks. The Trend of giving souvenirs or gifts in the form of a bouquet of snacks can be a form of business for young people, especially for the teenagers of the Kasih Ibu Bangkinang Orphanage. After this activity, it is hoped that teenagers can develop an entrepreneurial spirit and will grow into creative individuals. The problem of teenagers at Kasih Ibu Orphanage is that they do not have insight into entrepreneurship and there is a lack of activities that build their creativity and skills. Therefore, training is needed to increase understanding of education about entrepreneurship and a spirit of creativity that is trained at an early age, which is the main capital for their productivity and independence when they grow up. For sustainability programs, because children's entrepreneurship cannot be carried out alone, guidance and support from adults, assistants in orphanages and teachers are needed. Providing opportunities for teenagers to learn to do business (entrepreneurship) from a young age is not oriented towards making money, but rather to train independence, by relying on their creativity.

Natasya Amanda; Bella Keyza Zalianti; Reny Septiany; Khalisha Zalfa; Adelia syafira

Intellektika : Jurnal Ilmiah Mahasiswa 2024 STIKes Ibnu Sina Ajibarang

The Koran tells about various problems faced by humans in life. It tells about everything from when a baby grows in its mother's womb, to when someone dies. It provides examples from the past to help us learn lessons and provides advice for the future. The Qur'an is special because it does not mix with what we know from science, and even contains some scientific ideas in it. It talks about things like how people live together, how money works, and how our bodies stay healthy.  

Jekson Saragih; Putri Widia Ningsih; Muthiah Latifah; Esra Julita Br PA; Julia Ivana

Public Service And Governance Journal 2024 Universitas 17 Agustus 1945 Semarang

Indonesia, with its dynamic democratic process, is often characterized by patronage politics and money politics during the Regional Head General Election (PILKADA). This phenomenon has become an integral part of the political reality of this country. Patronage politics, which involves the use of power or position to influence political support, and political practices involving money that financially benefit interest groups, have a significant impact on the democratic process. This research aims to understand how democratic patronage and money political practices are carried out by candidates candidates based on regional election experience by UNIMED PPkn students. There are several strategies to overcome this problem, and implementing these strategies must involve cooperation between the government, supervisory institutions, civil society and the media in order to create a cleaner and more transparent political environment.

Clinton Sinaga; Berdin Rumahhorbo; Angry Sitanggang

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the role of the financial sector in poverty alleviation in Indonesia using annual data for the period 1980-2014. The ARDL cointegration approach is used to show the existence of a long-run trade-off between the financial sector and poverty alleviation. In addition, the Granger causality VECM method is also used to detect the direction of the causal relationship between the financial sector and poverty. In addition, to measure the time horizon and relative intensity of poverty in response to shocks experienced by the financial sector, impulse response functions (IRF) and variance decomposition (VDC) are used. Private sector money supply and domestic credit ratio are used as indicators of financial sector development, while poverty is measured by household consumption expenditure per capita and economic growth is measured by gross domestic product (GDP) per capita. The results show that there is a long-run relationship between the financial sector, economic growth and poverty alleviation in Indonesia. Furthermore, the results show that there is a two-way causal relationship between the financial sector and poverty. The contribution of money supply and private credit ratio to poverty shocks is positive. Therefore, to accelerate poverty alleviation, the government can adopt a policy that requires commercial banks to provide convenient lending conditions for the poor and the private sector.

Augie Sugiarto Nunka; Wawan Joko Pranoto

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2024 Asosiasi Riset Ilmu Teknik Indonesia

PT. Kalonika Bara Kusuma is a company operating in the mining sector located in the city of Samarinda, East Kalimantan province. To achieve maximum profits, PT. Kalonika Bara Kusuma adds or subtracts units according to the amount of turnover obtained in the previous month. However, after being evaluated, it turned out that this method was not effective. Because you only see at a glance the fluctuations in historical data. Sometimes when you have reduced units, it turns out that demand in the following month actually increases. This results in less than optimal profits because they cannot serve existing customer requests. Vice versa. This is what causes PT. Kalonika Bara Kusuma experienced difficulty in making a decision to add or subtract units. From this problem, the author created an application that can predict the amount of turnover in the next month and provide recommendations for deciding which camera units should be increased or decreased in number. To predict the amount of turnover using the Multiple Linear Regression method. After obtaining the predicted results for the amount of turnover, a test was carried out using the Mean Absolute Percentage (MAPE) with a result of 200%, which means that the Multiple Linear Regression method is not suitable to be used to predict the amount of turnover in the next period. Production forecasting is a form of decision making that is used as a basis in many manufacturing and service industries. Therefore, companies that are able to produce products on time and in the right quantities are companies that are able to survive the competition. This demand forecasting is used to forecast demand for products that are independent (not dependent), such as forecasting finished products. The multiple linear regression method is an analytical technique that tries to explain the relationship between two or more variables, especially between variables that contain cause and effect, called regression analysis. So in relation to the description above, this research aims to determine production forecasting using the multiple linear regression method at PT. Kalonica Bara Kusuma.The mining industry is a series of activities that have a long period of time and costs a lot of money, a series of industrial activities, namely mining activities which include digging, loading and hauling to obtain optimal profits from activities. One of the mining industries needs to be a study of operational costs for transportation equipment

Hilda Adistya; Mathraf az-zanji; Mila Minkhatul Maula; Muhammad Taufiq Abadi

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

In the early days, before the creation of money, economic activities or business transactions were carried out through barter or commonly called barter trade. In the exchange process, goods and services were exchanged directly with other goods and services that were mutually needed by the parties involved. At the macro level itself, the parties involved in the production of goods and services can easily and smoothly exchange goods and services by using money as an intermediary. Meanwhile, the domestic sector that receives income in the form of money uses the money to buy goods and services produced by the commercial and manufacturing sectors. It is the changes in these cash flows that cause changes in prices and/or production quantities, for example. It also affects saving behavior, investment and the business cycle. The method in this study is to use a type of qualitative descriptive research. The purpose of this study is to understand and explore the concept of money in Islamic macroeconomics that does not contradict Islamic law.

Varomah Wati; Anita Handayani

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

This study aims to determine the control of raw material costs carried out by the company in covering the costs of losses that occur. The type of research used is descriptive qualitative research. The research techniques used are interviews and direct observation of the head of the People's Sugar Cane Administration (ATR). Sugarcane is the main raw material for making sugar. Sugarcane obtained by PG XYZ does not come from just one place. PG XYZ gets sugarcane raw materials by establishing partnerships with farmers. However, not all raw materials that meet physical standards are accepted by PG XYZ. In one month ± the cost loss borne by the company amounted to Rp 26,000,000 / month. Where the company has to spend money to cover existing cost losses by refining raw materials that do not pass the physical standards of information from the head of the ATR section.

Abdul Aziz; Fahmil Fadillah; M. Zeki Abdillah; Putri Nurul Zulia Lubis; Siska Kumala Sari

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Abu Bakar Ash-Siddiq was one of the Prophet's four companions who rose to prominence as Khulafaur Rasyidin's commanders. Ali bin Abi Talib, Umar bin Khatab, and Uthman bin Affan. Like the development of Islamic economic philosophy, the economic policies of the Rashidun Khulafah are discussed from start to finish. Customs, taxes, zakat, and money printing. During the Rasyidin Khulafah period, the Baitul Maal was built, diwans were made, and other commercial activities took place. to observe and understand the system's progress. This article, which examines Islamic economic policies during the Rasyidin Khulafah era, was composed by employing a method of literary observation drawn from certain publications.

Naufal Wahyu Nabiha; Umi Enggarsasi

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2023 Pusat Riset dan Inovasi Nasional

Money Laundering is an attempt to hide or disguise the origin of money or assets resulting from a criminal act through various financial transactions so that the money or assets appear as if they came from legal activities. The criminal act of money laundering is increasingly complex, and uses increasingly varied methods, one of the crimes originating from money laundering is fraud. The problems studied are how the law protects victims of fraud, what is the mechanism for confiscating and returning assets resulting from criminal acts originating from the assets of fraud victims, as well as an analysis of the basic considerations of judges in the Supreme Court decision no. 3096 K/Pid.Sus/2018. The defendant, who was proven to have not only committed the crime of "Fraud", was also proven to have committed the crime of "Money Laundering", therefore, based on the provisions of Article 39 of the Criminal Code in conjunction with Article 46 of the Criminal Procedure Code, the evidence was confiscated for the state. 

Moh. Fahri; Moh. Rusdiyanto U. Puluhulawa

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The aim of this research is to find out criminal responsibility for political parties based on the perspective of responsibility theory and to find out the ideal sanctions for political parties that obtain funds from corruption. The research method used in this research is literature or normative, namely "the process of searching for a legal regulation , legal principles, and legal doctrine in order to answer the legal problems faced. The results and discussion of this research are: 1) Political parties that obtain funds from corruption crimes can be charged with legal responsibility, this is because political parties which are legal entities are included in the definition of corporations as intended in Law Number 8 of 2010 and Law Number 31 of 1999. Apart from that, the actions of political parties who receive funds from corruption crimes are also criminal acts of money laundering as stipulated in Law Number 8 of 2010. 2) The ideal sanction for political parties involved in or obtaining funds from corruption crimes is to reduce political party financial assistance sourced from the APBN/APBD by the amount 30%, this sanction is applied to political parties whose members commit criminal acts of corruption independently or singly and do not involve political parties and sanctions for the dissolution of political parties if they commit criminal acts of corruption collectively and/or political parties that receive funds from criminal acts of corruption.

Askur Hamid Nasution

Jurnal Ekonomi dan Keuangan Islam 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research discusses the handling of problematic funding at Bank Syariah Indonesia KCP Sibuhuan. Based on observations in the field, many consumer financing problems, especially for certain products, arise due to various factors. The aim of this research is to find out the strategies used by Bank Syariah Indonesia KCP Sibuhuan in handling problematic financing for consumer products, as well as the factors that cause these problems and the steps that must be taken if these problems arise. Again. The research was conducted using a qualitative methodology, and the findings show that Bank Syariah Indonesia KCP Sibuhuan's approach to overcoming problematic financing in consumer financing products is to develop the company's human resources (HR), providing advice to clients via telephone and face-to-face conversations. visits, and perfecting the company website, all that remains is for the client to submit a Warning Letter (SP), chat with the client, develop a financing restructuring strategy, and finally implement the final handling strategy by selling the client's assets or collateral. Financial problems at Bank Syariah Indonesia KCP Sibuhuan are not caused by internal bank problems, but external factors such as customer lifestyle, layoffs, requests for other financing, unreliable customers, and work at bad companies. If an opportunity arises, problematic consumer goods are being refinanced at Bank Syariah Indonesia KCP Sibuhuan. This is done by assessing the money given, talking to all financial units, and avoiding problems with previous financing.

Mohammad Hakim Pratama Rahim

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

State assets in BUMN are State Finance, namely state money which is separated into its management as a form of direct capital participation from the state. BUMN is a business entity so it is a business entity whose business orientation is focused on making a profit (profit). The problem is that not all BUMNs in Indonesia are said to be good and healthy BUMNs, because a number of BUMNs are still suffering significant or even very large losses. Quite a few of the BUMNs in question suffer losses due to various factors, so that if losses occur to the BUMN, then these losses constitute losses to the State Finances and qualify as a criminal act of corruption. From the research results, it can be concluded that state finances in state-owned companies are realized in the criteria if all the capital comes from separated state assets, and if the majority (majority) of the capital comes from separated state assets. These two criteria indicate the existence of state assets in state-owned companies so that they are fully subject to the legal provisions of state-owned companies according to Law no. 19 of 2003. State financial losses to state-owned companies are not state financial losses, but rather losses to the state-owned companies themselves. Thus, these financial losses are subject to the provisions of private law as regulated in Law no. 19 of 2003 and Law no. 40 of 2007 concerning PT

FIRMANSYAH, MUHAMMAD HAFIDH; Dewanto, Wahyu Kurnia; Rakhmad, Hariyono

JURNAL PENGABDIAN MASYARAKAT AKADEMISI (JPMA), 2023 CV. ALIM'SPUBLISHING

urrently, the implementation of IoT devices has been widely utilized by various parties in supporting the increasingly complex aspects of human life. IoT devices have become a favorite among hardware and software developers due to their ease of use and flexibility in adapting to the evolving systems of today. One of the uses of IoT is in the realm of digital economics, where digital economy represents a new way of prioritizing technology and ease in the buying and selling transaction process between sellers and buyers. In the past, payment processes for goods or services used to involve paper money and coins, but nowadays, payments are made using digital media. However, the current digital payment methods still rely on centralized storage technology. Therefore, if the data held at the center is damaged or compromised, it can disrupt the flow of financial transactions, and user data privacy becomes a subsequent concern. 

Nazwa Alya Alkhansa; Nuni Asnita Barasa; Ahmad Dwi Pramanda; Rangga Heriyadi; Fadlan Arrasyid Bintang

JUREKSI (Journal of Islamic Economics and Finance) 2023 STIKes Ibnu Sina Ajibarang

Money is an important component of existence. We call the system created by the exchange of certain contracts a financial transaction. These exchanges are simply an attempt to meet basic needs. Muhammad Baqir Ash Sadr consistently discusses the state of Islamic economics in his writings, consistently stating his rejection of colonial economics (conventional economics). The traditional economic perspective on economics and the true understanding of economics are not the same. This view is based on the scientific theory of economics which argues that scarcity of resources in the economy causes economic problems. According to M. Umer Chpra, everyone who pursues entrepreneurship is naturally influenced by their worldview and assumptions about the nature of the universe and human existence.

Sakila Rahmania Yusuf

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

The progress of science and technology today is an advancement of human civilization which has an impact on all aspects of life, including the development and increasing diversity of motives and forms of crime. Along with this progress, the business world is also used as a means of committing crimes by criminals, one of which is money laundering which takes advantage of technological advances and system advances in the business world, such as taking advantage of the sophistication and ease of banking transactions and other forms of business activities. . In direct proportion to this, various efforts have been made to prevent and narrow the space for money laundering perpetrators, especially by building a legal system in the business world that can eradicate this white collar crime, both nationally and internationally.