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PENGARUH PEMBIAYAAN MURABAHAH, PEMBIAYAAN MUSYARAKAH, PEMBIAYAAN QARDH TERHADAP PROFITABILITAS Garwautama, Paramadita Khalifa; Sulaeman, Sulaeman; Noor, Iqbal
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.3873

Abstract

This study aims to determine the effect of Murabahah financing, Musyarakah financing, and Qardh financing on profitability. This research was conducted using quantitative methods with an associative approach. The population in this study is the 2016-2017 Shariah Commercial Bank financial statements for the 2016-2019 period, 64 financial statement samples were taken. In this study sampling with purposive sampling technique. Data collection techniques used are using secondary data. Data analysis techniques used are the classic assumption test, multiple linear analysis and hypothesis testing.The results of this study indicate: independent variables are Murabahah financing, Musyarakah financing, Qardh financing, while the associated variable is profitability. The results of this study indicate that partially Murabahah Financing has no significant effect on profitability. While for Musyarakah, it has a partially significant negative effect on profitability. And Qardh financing partially significant effect on profitability. While simultaneous Murabahah, Musyarakah, Qardh have a significant effect on profitability
PENGARUH MODAL USAHA DAN HARGA BARANG TERHADAP PENDAPATAN PEDAGANG (STUDI KASUS DI PASAR SURADE) Anita Oktaviani; Iqbal Noor; Evi Martaseliz
OPTIMA Vol 5, No 2 (2021)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/optima.v5i2.3244

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh Modal Usaha dan Harga Barang terhadap Pendapatan Pedagang di Pasar Surade. Jenis penelitian ini adalah penelitian asosiatif dengan pendekatan kuantitatif, dimana penelitian yang dilakukan dengan mengambil beberapa sampel dari populasi dan menggunakan kuesioner sebagai alat pengumpul data. Populasi dari penelitian ini adalah para pedagang yang ada di Pasar Surade yaitu sebanyak 246 pedagang. Dalam penelitian ini menggunakan sampel sebanyak 62 responden. Metode penelitian menggunakan data primer. Teknik pengambilan sampel menggunakan teori yang dikemukakan oleh Arikunto dan diolah menggunakan SPSS 25 windows. Analisis data yang digunakan yaitu non parametrik dengan uji validitas dan reliabilitas, uji asumsi klasik yang digunakan adalah uji normalitas, uji multikolinieritas, uji heteriskedastisitas, analisis regresi linier berganda, uji hipotesis dengan menggunakan uji t, uji F dan koefisien determinasi. Dengan hasil penelitian modal usaha (X1) dan harga barang (X2) secara bersama-sama mempunyai pengaruh yang signifikan terhadap pendapatan pedagang (Y). Dengan nilai sig yang diperoleh yaitu 0,000 0.05 dan nilai F hitung 33,806 F tabel 3,15.
The Effect of Transparency and Accountability on Village Income Shopping Budget Management (APBDes) Fitri Abrar; Chofiuddin Muchlish; Iqbal Noor
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 2 (2022): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i2.1917

Abstract

This study aims to determine: 1. To find out the extent of the influence of transparency on the management of the village income budget (APBdes), 2. To find out the extent of the influence of accountability on the management of the village income budget (APBdes) 3. To determine the extent of the effect of transparency and accountability for the management of the village expenditure budget (APBdes). The variables consist of Transparency and Accountability as independent variables, village financial management as the dependent variable. The method used in this study is quantitative method, the type of data used in this study is primary data, namely research data obtained directly from original sources (respondents not through intermediary media). Primary data is specifically collected through questionnaires that already contain questions related to research that is being carried out with comparisons of previous research. In the process, this research produces data that there is a significant influence between Transparency and Accountability on the Management of the Village Revenue and Expenditure Budget (APBDes).
Effect of Capital, Location, and Hours of Work on the Income of Surade Traditional Market Traders, Sukabumi Regency. Afrizal Afrizal; Evi Martaseli; Iqbal Noor
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1999

Abstract

This study aims to determine: 1. To explain how the influence of capital on the income of traders in the Surade market, Sukabumi Regency. 2. To explain the effect of location on the income of traders in the Surade market, Sukabumi Regency. 3. To explain the effect of working hours on the income of traders in the Surade market, Sukabumi Regency. 4. To explain the effect of capital, location, and working hours on the income of traders in the Surade market, Sukabumi Regency. Variables consist of capital, location and working hours as independent variables and trade income as dependent variable. This study uses quantitative methods. can be a research method based on the philosophy of positivism, used to examine the population as well as certain samples, sampling techniques are generally carried out randomly, data collection uses research instruments, quantitative/statistical data analysis aims to test the established hypothesis. The type of data used in this study is secondary data, namely data generated from the interview process and direct observation to the informants. Secondary data was obtained through the process of observation and interviews as well as data evidence in the form of documentation and data from the archives of the company where the research was carried out with consideration of previous research. the results of this study produce data that capital, trade location, working hours have a strong influence on trade income.
Factors Affecting the Performance of Employees: Analysis in Muhammadiyah Sukabumi University Iqbal Noor; Alhidayatullah; Muhammad Abdul Aziz; Muhammad Khairul Amal
International Journal of Asian Business and Management Vol. 2 No. 4 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i4.4562

Abstract

Leadership and organizational culture are important factors determining employee performance and ability to adapt to environmental changes.  Phenomena that happened at the University of Muhammadiyah Sukabumi is employee work that is still not optimal. The problem studied from this study is how the description of the leadership and organizational culture of the University of Muhammadiyah Sukabumi. This study aims to find out and describe the influence of leadership and organizational culture on the work of employees of the University of Muhammadiyah Sukabumi, either simultan or partially. The data from this study are all employees of the University of Muhammadiyah Sukabumi which total of 250 people. The sampling technique in this study uses census study population techniques so that the entire population is used as a sample. The questionnaire method of data collection is employed, and multiple regression analysis with simultaneous testing and partial test hypothesis testing was the method of analysis used in this investigation. Leadership and organizational culture have a beneficial impact on employee performance, according to the partial variable results of the regression analysis. Leadership, which affects employee performance by 69.3%, is the dominant independent variable.  The magnitude of the influence of the independent variable on the bound is 75.0% while the rest is as much as 25. 0% is influenced by other factors that are not studied such as salary and performance support
Analisis Perkembangan Pemikiran Ekonomi Klasik: Dari Merkantilisme Hingga Marxisme Iqbal Noor
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 1 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i1.21995

Abstract

Abstrak Penelitian ini menguraikan latar belakang perkembangan pemikiran ekonomi klasik secara kronologis, dimulai dari merkantilisme pada abad ke-16 hingga marxisme pada pertengahan abad ke-19. Merkantilisme menekankan akumulasi kekayaan bangsa melalui surplus perdagangan internasional. Pemikiran ini kemudian dikritik Adam Smith yang mengemukakan bahwa sumber kemakmuran adalah tenaga kerja produktif, bukan emas atau perak. David Ricardo melengkapi pemikiran ekonomi klasik dengan teori comparative advantage. John Stuart Mill menyempurnakan ekonomi klasik dengan menekankan peran pemerintah. Karl Marx melontarkan kritik tajam terhadap kapitalisme dan mengemukakan konsep sosialisme dan komunisme. Menurut Marx, kapitalisme didasarkan pada eksploitasi kaum buruh oleh pemilik modal. Ia memprediksi kapitalisme pada akhirnya akan runtuh dan digantikan sistem sosialisme serta komunisme. Friedrich Engels melengkapi Marx dengan mengaitkan teori tersebut pada evolusi historis kepemilikan pribadi dan negara. Pemikiran Marx dikembangkan oleh David Harvey dalam kacamata geografi untuk mengkritisi struktur ekonomi-politik urban. Sementara itu melalui penelitiannya tentang ketimpangan global, Thomas Piketty mengaktualisasikan kembali pertanyaan Marx tentang akumulasi modal. Dengan demikian, meskipun ada banyak perbedaan, secara substansial pemikiran para ekonom klasik dan Marx saling melengkapi dalam memahami dinamika historis perekonomian. Kata Kunci: pemikiran ekonomi, merkantilisme, ekonomi klasik, Marxisme, materialisme
PENGARUH PENGGUNAAN LAYANAN POSPAY DAN PENGENDALIAN INTERNAL TERHADAP TINGKAT PENDAPATAN PADA PT. POS INDONESIA: Kantor Pos Cabang Sukabumi Intan Maulida; Gatot Wahyu Nugroho; Iqbal Noor
Jurnal Akuntansi AKTIVA Vol. 5 No. 1 (2024): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v5i1.5666

Abstract

Penelitian ini bertujuan untuk mengetahui dan menjelaskan penggunaan Layanan PosPay berpengaruh terhadap Tingkat Pendapatan dan menilai Pengendalian Internal berperngaruh terhadap Tingkat Pendapatan PT. Pos Indonesia Cabang Sukabumi. Penelitian ini menggunakan Metode Kuantitatif Assosiatif dengan menggumpulkan data melalui penyebaran kuesioner. Populasi penelitian ini adalah pegawai Kantor Pos Sukabumi. Kuesioner telah diuji validitas dan reliabilitas sebelum dibagikan kepada responden. Hasil dari pengujian uji normalitas diketahui bahwa nilai signifikasi sebesar 0,200 lebih besar dari 0,05 dapat disimpulkan bahwa nilai residual berdistribusi normal. Hasil pengujian hipotesis menggunakan uji t variabel X1 menunjukkan bahwa nilai dari thitung sebesar 0,502 < 1,999 tidak adanya pengaruh dan tidak signifikan antara penggunaan Layanan PosPay terhadap tingkat Pendapatan, uji t variabel x2 menunjukkan bahwa tthitung 3,069 > 1,999 dan signifikansi sebesar 0,003 < 0,05, maka dari itu penggunaan layanan PosPay dan Pengendalian Internal berpengaruh terhadap tingkat Pendapatan PT. Pos Indonesia. Hasil dari uji F diketahui bahwa hasil dari fhitung sebesar 5,037 > ftabel 3,16 dengan signifikasi 0,010 < 0,05 maka, dapat disimpulkan bahwa variabel independen secara simultan berpengaruh secara signifikan terhadap tingkat pendapatan. Hasil dari uji koefisien determinasi menunjukkan hasil 0,207 atau 20,7% yang berarti variabel x mempengaruhi variabel y sebesar 20,7% sementara 79,3% dipengaruhi oleh faktor lain.
ANALISIS AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM MENINGKATKAN MUTU PENDIDIKAN DI SD NEGERI GENTENGKOTA SUKABUMI Utami, Andari Wiji; Noor, Iqbal
Jurnal Ilmu Akuntansi Vol 6 No 2 (2023): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/5811n479

Abstract

Dana Bantuan Operasional Sekolah (BOS) merupakan program dari pemerintah untuk mendukung program wajib belajar 9 tahun. Dengan adanya dana BOS dapat meringankan beban biaya bagi masyarakat yang tergolong miskin, selain itu juga untuk memenuhi kebutuhan dalam penyelenggaraan pembelajaran bagi peserta didik dan kebutuhan operasional sekolah. Pada penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa pelaksanaan pengelolaan dana BOS di SD Negeri Genteng sudah cukup baik meskipun masih terjadi kendala teknis dan pengelolaannya mengacu pada petunjuk teknis yang ditetapkan oleh pemerintah. Pengelolaan dana BOS ini dimulai dari membuat perencanaan atau Rencana Kegiatan dan Anggaran Sekolah (RKAS), menggunakan anggaran untuk menunjang kebutuhan siswa dan pembelanjaan operasional sekolah, serta membuat laporan pertanggungjawaban yang akan dilaporkan kepada pihak-pihak terkait. Jika pihak sekolah sudah selesai dalam membuat laporan pertanggungjawaban maka bendahara akan mengarsipkan dokumen-dokumen dana BOS untuk mengantisipasi dari kehilangan. Pihak sekolah harus menerapkan akuntabilitas dalam pelaporan dana BOS agar dapat meningkatkan rasa kepercayaan pihak pemerintah dan masyarakat terhadap sekolah. Dengan adanya dana BOS pihak sekolah sangat terbantu, salah satunya memiliki sarana dan prasarana yang memadai menjadi tolak ukur pada mutu pendidikan yang harus ditingkatkan.
The Birth of Muhammadiyah in Sukabumi: Cikal Bakal Lahirnya Muhammadiyah di Sukabumi Saleh, Munandi; Noor, Iqbal; Sulaeman, Sulaeman
Civilization Research: Journal of Islamic Studies Vol 3 No 1 (2024): Civilization Research: Journal Of Islamic Studies
Publisher : PT. Student Rihlah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61630/crjis.v3i1.47

Abstract

The purpose of this research is to find out the origin of Muhammadiyah in Sukabumi. This research uses a historical approach by using descriptive analysis and interview methods and is complemented by library research using books and other related literature. Based on the research results, he is the Muhammadiyah organization which was originally a social organization founded by a Middle Eastern modernist alumnus K.H. Ahmad Dahlan (Muhammad Darwis) on November 18 1912 in Yogjakarta. The forerunner of this organization only appeared in Sukabumi around 1935 at the same time as the arrival of martial arts figures from Garut to Sukabumi, while its official establishment began in 1950 at the same time as the Islamic People's School (SRI) was founded on Jl. R. Syamsudin 53 which is an extension of the Islamic People's School (SRI) from Cipetir. This organization was founded by K.H. Dahlan and his student Abdullah Mansyur as well as two community leaders in Sukabumi City, namely Emo Harja and Kurdi.
Analisis Kinerja Puskesmas Dengan Menggunakan Pendekatan Balanced Scorecard Yulianti, Sri; Sualeman, Sualeman; Noor, Iqbal
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i3.4730

Abstract

This study aims to measure the performance of Sagaranten Health Center using a Balanced approach. This study used descriptive qualitative method. Data collection by observation, interviews, questionnaires, and documentation. The analytical technique used in this study is descriptive analysis used to descriptive the data that has been collected. Data description is carried out by measuring each performance from the perspectives contained in the Balanced Scorecard, namely financial perspective, customer perspective, internal business process perspective, growth and learning perspective. The results of this study show that Puskesmas Sagranten has a satisfactory performance both in aspects of finance, customers, internal business processes, growth and learning. Although the puskesmas has achieved adequate performance, there is still room for improvement. Such as improving service quality and developing human resources.