Human Falah Jurnal Ekonomi dan Bisnis Islam最新文献_第3页

PENDETEKSIAN KECURANGAN DALAM PERSPEKTIF ISLAM PADA AKUNTAN PUBLIK DI KOTA MEDAN 从伊斯兰教的角度来看，米丹市的公共会计作弊

Human Falah Jurnal Ekonomi dan Bisnis Islam Pub Date : 2021-12-16 DOI: 10.30829/hf.v8i2.10174

Asmaul Husna, Sarwo Edi, Widia Astuty, Maya Sari

{"title":"PENDETEKSIAN KECURANGAN DALAM PERSPEKTIF ISLAM PADA AKUNTAN PUBLIK DI KOTA MEDAN","authors":"Asmaul Husna, Sarwo Edi, Widia Astuty, Maya Sari","doi":"10.30829/hf.v8i2.10174","DOIUrl":"https://doi.org/10.30829/hf.v8i2.10174","url":null,"abstract":"This study aims to determine, analyze and obtain empirical evidence of the effect of auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud in a public accounting firm in Medan. The population used in this study are auditors who work in public accounting firms in Medan, both head office and branch offices. The sample of this research is 63 auditors from 168 auditors who work in public accounting firms. The data collection technique used a questionnaire which was measured by a Likert scale. The analysis technique in this study uses the analysis of the Structural Equation Model (SEM) or the Structural Equation Model with the help of the Smart PLS version 3.0 program. The results showed that there was an influence from the variable auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud. The results of the analysis show that the experience of the auditor on the ability of the auditor to detect fraud has a path coefficient of 0.361. Professional skepticism about the auditor's ability to detect fraud has a path coefficient of 0.372. Auditor independence on the auditor's ability to detect fraud has a path coefficient of 0.229. For this reason, it is expected that auditors in carrying out audit assignments are given the opportunity to audit various types of companies in order to enhance the auditor's experience.","PeriodicalId":31162,"journal":{"name":"Human Falah Jurnal Ekonomi dan Bisnis Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82082526","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH MERGER BANK SYARIAH BUMN TERHADAP MINAT MENABUNG DI BANK SYARIAH INDONESIA PADA MASYARAKAT TANJUNGBALAI

Human Falah Jurnal Ekonomi dan Bisnis Islam Pub Date : 2021-12-16 DOI: 10.30829/hf.v8i2.8858

Asra Indriyansyah Purba

引用次数: 0

ANALISIS STRATEGI PERTUMBUHAN PEMBIAYAAN BANK SYARIAH DARI BANK KONVENSIONAL MELALUI TAKE OVER

Human Falah Jurnal Ekonomi dan Bisnis Islam Pub Date : 2021-12-16 DOI: 10.30829/hf.v8i2.9717

Atika Atika, I. Imsar, M. Marliyah

引用次数: 0

STUDI LITERATUR TUJUAN IDEAL LEMBAGA KEUANGAN DAN PERBANKAN ISLAM 伊斯兰金融机构和银行理想文学研究目标

Human Falah Jurnal Ekonomi dan Bisnis Islam Pub Date : 2021-12-16 DOI: 10.30829/hf.v8i2.10050

Andri Soemitra, Awaluddin A, Aqwa Naser Daulay

{"title":"STUDI LITERATUR TUJUAN IDEAL LEMBAGA KEUANGAN DAN PERBANKAN ISLAM","authors":"Andri Soemitra, Awaluddin A, Aqwa Naser Daulay","doi":"10.30829/hf.v8i2.10050","DOIUrl":"https://doi.org/10.30829/hf.v8i2.10050","url":null,"abstract":"Islamic financial and banking institutions are implementation of Islamic economics teachings. Therefore, the goal of Islam must also be the goal realized by Islamic banking and financial institutions. However, in reality, there are many criticisms related to the orientation of Islamic financial institutions and banking objectives which focus more on achieving financial benefits and developing more legalistic financial services but neglect to the objectives as outlined by maqasid al-shariah. This research examines the growing literature studies related to the problems of Islamic financial and banking institutions related to their ideal goal as a form of institutionalization of Islamic values and principles. This study uses a qualitative approach using the Publish and Perish software tool to collect journal articles relevant to the purpose of this study. The contents of the collected articles were analyzed using content analysis and then the data was triangulated to come to a conclusion. The main findings of this study indicate that the objectives of Islamic banking and financial institutions should be to codify maqasid sharia as the ideal goal by taking into account spiritual, social and financial goals.","PeriodicalId":31162,"journal":{"name":"Human Falah Jurnal Ekonomi dan Bisnis Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88664002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

STRATEGI PEMASARAN WARUNG KOPI DI KOTA MEDAN DENGAN GAME THEORY 场内咖啡店的营销策略与理论游戏

Human Falah Jurnal Ekonomi dan Bisnis Islam Pub Date : 2021-12-16 DOI: 10.30829/hf.v8i2.9783

I. Imsar, M. Marliyah, F. Harahap

{"title":"STRATEGI PEMASARAN WARUNG KOPI DI KOTA MEDAN DENGAN GAME THEORY","authors":"I. Imsar, M. Marliyah, F. Harahap","doi":"10.30829/hf.v8i2.9783","DOIUrl":"https://doi.org/10.30829/hf.v8i2.9783","url":null,"abstract":"Existence of coffee shops now in the Medan city has greatly increased. Of course this triggers competition between coffee shops, so that every coffee shop owner must think about their efforts to face their competitors. Then an optimal marketing strategy is needed. To determine the optimal marketing strategy, game theory is used using the 7P marketing mix strategy, namely Product, Price, Place, Promotion, People, Process and Physical Evidence. The coffee shops that are the object of this study are the DWS Coffee Shop and the Khup Kupi Coffee Shop. In assessing the marketing strategies used by each coffee shop, the researcher distributed a questionnaire to a number of coffee shop customers, therefore the researcher used Probability Sampling. The analysis technique used is descriptive test, validity test, reliability test and game theory which are processed using POM QM 5.0. From the results of the research that has been tested, it was found that the DWS Coffee Shop won the Price, Process, and Physical Evidance strategy, while the Khup Kupi coffee shop won the Product, Place, Promotion and People strategy. In this study, the results showed that both coffee shops have a saddle point of 788, which means that the two coffee shops have tight competition. And in this study also according to the results of the test results of the DWS Coffee Shop and Khup Kupi Coffee Shop simultaneously using Physical Evidance with points of 1 indicated.","PeriodicalId":31162,"journal":{"name":"Human Falah Jurnal Ekonomi dan Bisnis Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85589428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

IMPELEMENTASI SAK 45 – LAPORAN KEUANGAN NIRLABA PADA MASJID MUHAMMADIYAH KOTA MEDAN 45 .萨克斯——棉兰市MUHAMMADIYAH的非营利性财务报告

Human Falah Jurnal Ekonomi dan Bisnis Islam Pub Date : 2021-12-16 DOI: 10.30829/hf.v8i2.9976

Riva Ubar Harahap, Januri J, Surya Sanjaya

引用次数: 0

THE PATTERN OF COACHING CADRES OF SAHABAT MUDA COMMUNITY IN PRODUCING YOUNG SOCIAL LEADER BASED ON SOCIAL ENTREPRENEURSHIP 基于社会企业家精神的青年社会领袖培养模式

Human Falah Jurnal Ekonomi dan Bisnis Islam Pub Date : 2021-12-16 DOI: 10.30829/hf.v8i2.9071

Muhammad Thohir, Widatul Luthfiyah, Frisca Rachmadani

{"title":"THE PATTERN OF COACHING CADRES OF SAHABAT MUDA COMMUNITY IN PRODUCING YOUNG SOCIAL LEADER BASED ON SOCIAL ENTREPRENEURSHIP","authors":"Muhammad Thohir, Widatul Luthfiyah, Frisca Rachmadani","doi":"10.30829/hf.v8i2.9071","DOIUrl":"https://doi.org/10.30829/hf.v8i2.9071","url":null,"abstract":"Amil Zakat Institute as a da'wah institution has a very important role in empowering the Islamic community, including young people. The perception of young people, especially college students, as agents of change seems to have been eroded by the fact that unemployment of undergraduate graduates has increased. This problem, of course, begins with a lack of understanding by young people about real-life turmoil, resulting in them not trying to train skills or learn competencies that will be useful for life after becoming graduates. This study aims to describe the pattern of guidance based on Social Entrepreneurship carried out by the Sahabat Muda Community LagzisPeduli Foundation in overcoming the problem of youth unemployment in three ways; look at the program, strategy, and implications. The method used is descriptive qualitative, with data collection techniques using interviews, observation, and documentation. The results obtained by SahabatMuda have succeeded in producing Young Social Leaders when the cadres have completed training. Social Entrepreneurship basis with three indicators carried by Sahabat Muda Community have proven to be successful in producing Young Social Leaders","PeriodicalId":31162,"journal":{"name":"Human Falah Jurnal Ekonomi dan Bisnis Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85846538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

URGENSITAS, KEADILAN DAN MAQASID SYARIAH PADA MERGER BANK SYARIAH

Human Falah Jurnal Ekonomi dan Bisnis Islam Pub Date : 2021-12-13 DOI: 10.30829/hf.v8i2.9617

A. h., C. Sukmadilaga, Lucky Nugroho

引用次数: 2

INDONESIAN ECONOMIC DIVERSIFICATION AS AN EMERGING MARKETS COUNTRY TO DRIVE ECONOMIC GROWTH 印尼作为一个经济多元化的新兴市场国家带动经济增长

Human Falah Jurnal Ekonomi dan Bisnis Islam Pub Date : 2021-09-29 DOI: 10.29264/JINV.V17I3.10027

Zulfikar Hasan

{"title":"INDONESIAN ECONOMIC DIVERSIFICATION AS AN EMERGING MARKETS COUNTRY TO DRIVE ECONOMIC GROWTH","authors":"Zulfikar Hasan","doi":"10.29264/JINV.V17I3.10027","DOIUrl":"https://doi.org/10.29264/JINV.V17I3.10027","url":null,"abstract":"Indonesia's economic growth as an emerging market country can be determined from various variables to be measured. For this study, the authors take the variables of economic growth, infrastructure development, regional economic development, and Special Economic Zones to encourage economic diversification. Economic diversification is needed to increase regional income and increase economic growth, in addition to reducing poverty and creating job opportunities. Economic diversification needs to be done with various policies that can have a good impact on society, one of the most important things to do is improve good infrastructure, especially in rural areas. Most researchers have raised the theme of economic growth by linking poverty levels, but the authors are very interested in linking with infrastructure, regional economies, and also special economic zones. The research used in this paper combines qualitative and quantitative research, where qualitative research looks at the policies that have been and will be made by the central government to support economic diversification. Meanwhile, quantitative research relates more to the effect of economic growth with infrastructure and regional budgets. The results of the author's research indicate that there is a close relationship between economic growth and infrastructure development, where there is a positive relationship between these two variables. Meanwhile, for regional economic development, the central government has provided a stimulus that continues to increase every year. Special Economic Zones are also built based on budget rather than APBN and APBD according to budget optimization from the government.","PeriodicalId":31162,"journal":{"name":"Human Falah Jurnal Ekonomi dan Bisnis Islam","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85587063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

PROBLEMATIKA PERILAKU KONSUMEN LEMBAGA KEUANGAN DAN PERBANKAN ISLAM 伊斯兰金融机构和银行消费者行为问题

Human Falah Jurnal Ekonomi dan Bisnis Islam Pub Date : 2021-06-15 DOI: 10.30829/hf.v8i1.9368

Darwis Harahap, Rahmat Husein Lubis

引用次数: 1