Browsing by Author "Hadi, Dudi Abdul"

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    THE DETERMINATION OF THE INTENTION TO USE ISLAMIC BANKING OF ESA UNGGUL UNIVERSITY STUDENTS
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 1, 2020) Sugiyanto; R, Nurjannah Endah; Arief, Muhammad; Hadi, Dudi Abdul
    This study empirically examines factors that influence student interest in using sharia banking using a modified Theory of Planned Behavior/TPB approach. By using this model is expected to find a formula that can be used by islamic banking to increase the number of customers among the students. Respondents are Muslim students at the Faculty of Economics and Business at Esa Unggul University which is active in the even semester of 2018. The sample selection using purposive sampling is done by distributing questionnaires to selected classes. From the result of data analysis of attitude variable to behavior, subjective norm, perception control have positive effect to interest of using islamic banking while the level of religiosity, variable of participation in Islamic mass organization and gender does not influence to interest of using Islamic banking but active respondent in Islamic organization and female respondents have higher tendency to use sharia banking
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    THE EFFECT OF DEFERRED TAX EXPENSES ON EARNINGS MANAGEMENT
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Purnamasari, Dyah; Hadi, Dudi Abdul; Sukmawati, Fitri
    This study is entitled "The Effect of Deferred Tax Expenses on Earnings Management". Companies always look for loopholes to prevent small tax profits from being paid and increase profits to attract investors. This can be used as information in financial statements to look good. This study aims to analyze the effect of Deferred Tax Expenses on Earnings Management (Study on Automotive Sub Sector Manufacturing Companies listed on the Stock Exchange for the period 2014-2018). The data used in this study comes from audited financial statements at 7 companies listed on the Indonesia Stock Exchange for the period 2014-2018. The research method used in this study is a descriptive research method with a quantitative approach. The sampling technique used is nonprobability sampling, samples are taken by purposive sampling technique.
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    THE EFFECT OF ISLAMIC PERFORMANCE INDEX ON FINANCIAL PERFORMANCE IN SYARIAH COMMERCIAL BANKS
    (Solid State Technology Volume: 63 Issue: 4, 2020) Hadi, Dudi Abdul; Khairunnisa, Qisthina
    Currently, Indonesia is ranked 7th in the Islamic Finance Country Index (GIFR, 2017) after Malaysia, Iran, Saudi Arabia, United Arab Emirate and Kuwait. The Islamic finance industry is spelled out in place when compared to these countries. In order for the Islamic finance industry to continue to develop, financial performance must be good so that the trust of stakeholders in the funds invested in Islamic banks is high. To create confidence in the measurement of the performance of Islamic banks, it is necessary to measure in accordance with the basis of Islamic values. The purpose of this study was to determine the effect of the Islamic performance index consisting of profit sharing ratio, zakat performance ratio, and Islamic income vs non-Islamic income on financial performance at Islamic Commercial Banks. This research belongs to the type of explanatory research with quantitative approaches. The population in this study are Islamic Commercial Banks listed on the Indonesia Stock Exchange. The data analysis technique used is multiple linear regression. Based on the research results, it is shown that the profit sharing ratio has an effect on return on assets, while the zakat performance ratio has no effect on return on assets, while Islamic vs non-Islamic income also has no effect on return on assets. The Islamic Performance Index has an effect on returns on assets in Islamic Commercial Banks in 2015-2018.
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    THE FACTORS OF CAPITAL EXPENDITURE, LEVERAGE, PROFITABILITY, COMPANY VALUE AFFECT THE PROPERTY SECTOR
    (Solid State Technology Volume: 63 Issue: 3, 2020) Yuliani, Reva; Hadi, Dudi Abdul
    This study aims to analyze the factors that influence the value of the company in the property and real estate sub-sectors listed on the Indonesia Stock Exchange in the period 2014-2019, this study uses secondary data obtained from the official website of the Indonesia Stock Exchange. The sample used in this study was 39 companies selected by the purposive sampling method. By using the panel data regression method to determine the effect capital expenditure, leverage, and profitability on firm value. Panel data regression analysis results show that the variable capital expenditure does not affect the value of the company, while the variable leverage, and profitability affect the value of the company. Based on the results of this study are expected to be a source of information for investors before investing. For companies the results of this study become a reference for improving financial performance so as to increase company value.
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    FACTORS THAT ARE RELATED TO SUBJECTIVE COMPLAINTS OF EYE FATTY IN HEALTH CLAIM EMPLOYEES IN PT ASURANSI RELIANCE
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 01, 2020) Angeliana K, Devi; Melinda, Maria Kristina; Nitami, Mayumi; Hadi, Dudi Abdul
    Eye fatigue arises as intensive stress on eye functions such as the muscles of the eye accommodation in jobs that need careful observation or on the retina as a result of inaccurate contrast. The purpose of this study is to analyze the factors associated with eye fatigue. This research is a quantitative study with a Cross Sectional study design conducted in December 2019 - January 2020. The population and sample in this study were all employees of the Health Claim division of PT Asuransi Reliance with a total of 70 people. Research data were collected using primary data from measurements of light intensity and visual acuity as well as interviews with questionnaires. The results showed that 60 employees (85.7%) of the Health Claim Division suffered eyestrain. The most complaints are sore eyes (28.5%). Based on statistical test results it is known that the variables associated with eye fatigue are the age variable (Pvalue = 0.014), the working period variable (Pvalue = 0.014), the visual acuity variable (Pvalue = 0.011), the lighting intensity variable (Pvalue = 0.008). While gender variables are not related to subjective subjective eye fatigue (Pvalue = 0.477). To reduce the risk of eye fatigue, it is recommended that companies provide funds for eye health checks on officers, make eye rest every 1 hour of work, carry out the transfer of labor according to physical capabilities and re-arrange work room lighting.
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    HUBUNGAN DIANTARA ORIENTASI PENGURUS LAZ TERHADAP NILAI SOSIAL EKONOMI PEMANFAATAN ZAKAT DENGAN KEBIJAKAN PIMPINAN
    (Proceeding Simposium Nasional IV Sistem Ekonomi Islam, 2009-10-8) Hadi, Dudi Abdul; Anna, Yane Devi
    This research is intended to know about accountability in the relation between amil of LAZ, that is the chief of zakah distribution and the leader of LAZ The research is conducted at five registered lembaga amil zakat (LAZ) in Kota Bandung. Data collection is carried out by sending questionnaires to the chiefs of zakah distribution in order to collect informations about orientation of LAZ amil toward social economic value of zakah utilization, which consist of LAZ amil attitude toward social economic value of zakah utilization and LAZ amil attraction toward leader of LAZ. The questionnaires are also sent to the leader in order to collect informations about leader policy in zakah distribution. The research is descriptive explorative survey and uses quantitave approach in counting and analysing it. The data analysis uses the Pearson Product Moment correlation coefficient. All hypothesis testing of the statements result in nonzero value of the Pearson Product Moment correlation coefficient. It can be concluded primarily that orientation of LAZ amil toward socioeconomic value of zakah utilization and leader policy are highly correlated by the amount of 0,9092
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    HUBUNGAN ORIENTASI PENGURUS LAZ TERHADAP NILAI SOSIAL EKONOMI: PEMANFAATAN ZAKAT DENGAN KEBIJAKAN PIMPINAN
    (Jurnal Ekonomi & Keuangan Islam, Fakultas Ekonomi UII, Volume 1 Nomor 1, 2011-01) Hadi, Dudi Abdul; Anna, Yane Devi
    This research is intended to know about accountability in the relation between amil of LAZ, that is the chief of zakah distribution and the leader of LAZ. The research is conducted atfive registered lembaga amil zakat (LAZ) in Bandung. The research is descriptive explorative survey and uses quantitave approach. The data analysis uses the Pearson Product Moment correlation coefficient. All hypothesis testing of the statements result in nonzero value of the Pearson Product Moment correlation coefficient. It can be concludedprimarily that orientation of LAZ amil toward socioeconomic value of zakah utilization and leader policy are highly correlated by the amount of 0,9092.
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    KONTRUKSI TEORI AKUNTANSI SYARIAH DENGAN ‘URF
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Hadi, Dudi Abdul
    Teori akuntansi syariah merupakan ilmu yang diperlukan untuk memahami bagaimana mempraktekan akuntansi syariah dalam kenyataan. Fenomena munculnya dua aliran perumusan teori akuntansi syariah berupa aliran idealis dan pragmatis menimbulkan permasalahan kesulitan berkembangnya pemikiran akuntansi syariah. Untuk mengatasi permasalahan gap pemikiran diantara idealisis dan pragmatis tersebut dilakukan penelitian dengan menggunakan penelitian kualitatif dengan jenis analisis konsep dengan bantuan konsep syariah yaitu ‘Urf, yang pada akhirnya menghasilkan kosntruksi teori akuntansi syariah baru yang diharapkan dapat memberikan pencerahan bagi para pelaku profesi akuntansi dan para ahli di bidang akuntansi dalam pengembangan akuntansi di masa depan.
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    THE RELATIONSHIP OF PROFIT AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Survey On Manufacture Industry In Indonesia)
    (2011-03-14) Kartadjumena, Eriana; Hadi, Dudi Abdul; Budiana, Novan
    This study aims to empirically investigate the relationship of profit and level of corporate social responsibility (CSR) disclosure. Profit was measured with proxy of earning per share while level of corporate social responsibility disclosure was measured by using CSR index with content analysis method that was adapted from research of Sembiring’s (2005). This research was used analytical descriptive method with survey approach. Data analysis that using chi-square test with purposive sampling from 45 sample of financial statements and annual reports of companies on manufacturing industries are listed in Indonesia Capital Market in 2007 – 2009 period. The results showed there was positive high correlations of profit and level of corporate social responsibility disclosure. The result of this research is evidenced by the increased in average of company earnings per share followed by a growing number of CSR indicators that are disclosure.
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    TYPES OF SUKUK AND COMPANY PROFITABILITY IN INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Hadi, Dudi Abdul; Rachman, Andry Arifian; Mulyati, Yati; Purnamasari, Dyah; Arwaty, Dini
    The company's ability to generate profits must be high so that the company can continue to run its business. The ability to generate profits is called profitability. Profitability can be increased one of them by adding funds. Sukuk in Indonesia has now become one of the alternative sharia fund withdrawals that are of interest to the company. Sukuk are issued using different contracts. The diversity of the types of contracts that underlie sukuk certainly has different advantages. The diversity of sukuk contract types and their effects on profitability is the research objective to be achieved in this study. The study was conducted with an explanatory method. Data collected for profitability is secondary in the form of Return on Assets (ROA) collected from the financial statements of companies that issue sukuk. While the types of sukuk are also taken from sukuk statistical data published by the Indonesian stock exchange. Data were analyzed using chi square. The results showed that the type of sukuk affects the company and ultimately affects the profitability of the company.
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    THE USE OF SCHEMATIC FACES AS AN ALTERNATIVE COMMUNICATION FORMAT IN SENDING ACCOUNTING INFORMATION (An Experimental Study on High School and Accounting Department Students)
    (Society Interdisciplinary Business and Economy Research Conference (SIBR) 2011, Economic Faculty Tammasat University Bangkok, 2011-06-16) Kartadjumena, Eriana; Jayanti, Dwi; Hadi, Dudi Abdul
    This research aims to know the reaction of financial report readers by analyzing their speed and accuracy (efficiency and effectivity) in interpreting the accounting information about company’s profitability, liquidity, and leverage sent using schematic faces format presentation compared to conventional formats such as financial ratios and financial data. Method of analysis used in this research are descriptive statistic and differential t-test using one-way anova, besides utilizing validity and reliability tests, to know the quality of data from implementing the research instruments. The sample contain 251 respondents which consist of 33 students of grade 3th majoring in social science from 1st Senior High School Margahayu Bandung and 218 students from accounting department of Widyatama University Bandung which are taken using stratified random sampling by grouping students into first year students (at least had covered three semesters) and final year students (completing a thesys). The results show that financial report readers in average have a shorter time (efficient) and a smaller deviation (effective) in interpreting accounting information about company’s profitability, liquidity, and leverage sent using schematic faces format presentation instead of conventional ones such as financial ratios and financial data.