Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Executive compensation, characteristics, and shareholder on tax avoidance
No full textThis study aims to empirically prove the effect of executive compensation, executive characteristics, and executive share ownership on tax avoidance. Using a descriptive associative research method and secondary data, this study was shown in the consumer goods manufacturing corporation listed on the Indonesia Stock Exchange (IDX) from 2017–2021. The sampling method used purposive sampling. This research used 16 sample corporations, with a five-year research period of 5 years, so 80 objections were obtained for data processing. This study found that executive-compensation variables have no significant effect on tax avoidance, executive characteristics, and executive of the shareholder have a negative effect on tax avoidance
Pentingnya Pengelolaan Keuangan Bagi UKM IKM Kartika Nusantara Indonesia Wilayah Bekasi
No full textFinancial management is an activity that all business actors will carry out. Even so, many still need to understand financial management properly. Not a few business actors run a business only by instinct and experience. UKM IKM Kartika Nusantara Indonesia Bekasi region is a partner in this activity. The problem UKM Kartika Nusantara Indonesia faced in the Bekasi region is a need for more understanding of effective financial management and distinguishing between business and personal finance. This community service activity was carried out so that Kartika Nusantara Indonesia SME actors in the Bekasi area could understand the importance of financial management. This PKM activity provides material on financial management. The implementation of the activity was carried out using lecture and discussion methods. The results of this PKM activity have significantly positive results in the average pre-test percentage, which initially showed a figure of 58.7%, increasing significantly to 83.6% in the post-test average percentage. This activity has an outstanding impact and can help develop knowledge and application in managing business finances and minimizing financial-related risks so that they can run their business effectively.
 
Upaya Kyai dalam meningkatkan kemandirian ekonomi pesantren di pondok pesantren Miftahul Midad Lumajang
No full textThe purpose of this study is 1) to examine what has been done to increase the independence of Islamic boarding schools in the economic field. 2) to examine how the kyai's strategy is improving and the role of the Miftahul Midad Lumajang Islamic boarding school in building economic independence. This study uses a qualitative method. The results of research in the field are the efforts and strategies of the clerics in increasing the economic independence of Islamic boarding schools at the Miftahul Midad Lumajang Islamic boarding school. The efforts are: 1) by building the al-midady cooperative business unit. The strategies for increasing independence are: 1) building formal education, 2) building public trust 3) entrepreneurship.
Public interest statement
The efforts that the Kiai has made in increasing the economic independence of the pesantren must be maintained and increased so that they become an example for the economy on a national scale. Kiai's strategy in increasing the economic independence of the pesantren also needs to be evaluated. It must be ready to transform to respond to the needs of the times without abandoning religious laws and regulations
The Impact of halal awareness on trust and purchase decisions: A quantitative study of consumer behavior
No full textIn today's modern landscape, numerous companies are producing products labeled as halal to enhance their sales value and raise public awareness about the significance of purchasing them through religious laws. This research aims to assess the impact of Halal Awareness (HAW) on Trust (TRST) and Halal Purchase Decisions (HPD) while also highlighting the importance of Halal product usage within society. The study employs a quantitative approach with an explanatory research design, gathering data from 155 respondents who actively shop for halal products. The findings indicate a positive relationship between HAW and TRST, as well as between HAW and HPD. This suggests that a comprehensive understanding of halal product knowledge and trust can positively influence consumer perceptions of purchasing decisions. Consequently, promoting halal awareness emerges as an effective marketing strategy. At the same time, consumer trust plays a crucial role in shaping preferences for halal products
Faktor – faktor yang mempengaruhi minat membayar zakat pada masyarakat Kabupaten Sidoarjo
No full textThe purpose of this study was to identify the effect of religiosity and income levels on the intention to pay zakat in the people city of Sidoarjo. The research method used is quantitative research with multiple linear regression analysis techniques. The sampling technique uses random sampling by distributing questionnaires according to predetermined characteristics. The results of this study state that religiosity and income levels have a positive effect on the intention to pay zakat. These results conclude that people in the city of Sidoarjo make aspects of religiosity and income levels as factors in paying zakat in their intention to pay zakat.
Public interest statementIn this study, we seek to provide new insight about factors in the intention to pay zakatArticle HistoryReceived 25 Dec 2022 | Revised: 15 Jan 2023 | Accepted: 17 Jan 2023 | Online First: 25 Jan 2023
 
Implementasi Aturan Dasar dan AD/ART Berorganisasi Bagi UMKM Dpapahares Cafe di Sukaluyu Kecamatan Teluk Jambe Timur Karawang
No full textThe group of housewives who play a role in contributing to the family's economy is the manager of the Dpapahares Café located at Perumnas Bumi Teluk Jambe, Karawang. This group of housewives has been under the guidance of PT Kalbe Farma's Corporate Social Responsibility since 2020. This training has produced various coffee drink products, side dishes, and home-cooked food. So far, Dpapahares Café has generated revenue of around IDR 500,000 on weekdays and IDR 1,000,000 on weekends. Unfortunately, in managing the Café business, the Chairman often faces internal conflicts caused by non-compliance with rules, and schedules, rejection of directions, and others. This problem makes Dpapahares Café not yet provide maximum profit and often experience internal conflicts. Even if the members pursue it seriously, this income can help their family's econom
Impact of Occupational Safety and Health (K3) and compensation on employee performance: The role of organizational commitment
No full textThe purpose of this research is to analyze the impact of occupational safety and health (K3) and compensation with organizational commitment as mediation variable on employee performance. The study was conducted on contract daily employees at Dr. Suyoto Hospital Rehabilitation Center of the Ministry of Defense, Jakarta. This study used a quantitative sample of 68 employees using probability sampling technique. The data analysis technique used is path analysis using SPSS 29 software. The analysis used in this study includes validity test, reliability test, normality test, coefficient of determination test, f test, t test, and Sobel test to determine the mediating effect. The results of the study show that OSH (K3), compensation and organizational commitment have an effect on performance
Peran pelatihan dan efikasi diri terhadap minat berwirausaha dalam upaya peningkatan produktivitas kelompok tani di desa Putat Nutug Ciseeng, Bogor
No full textThis study aims to determine the effect of training and self-efficacy on interest in entrepreneurship to increase the productivity of farmer groups in Putat Nutug Village, Ciseeng, Bogor Regency. The population in this study were members of a farmer group of 150 people. Determination of the number of samples using the Slovin formula totaling 60 respondents, with a sampling technique using purposive sampling. The data analysis technique used structural equation modeling Partial Least Square (SEM-PLS). The results showed no direct effect of training on business interest and no direct influence of business interest on productivity. Training has a direct effect on productivity, self-efficacy on business interest, and self-efficacy on productivity. There is no effect of training on productivity through interest in entrepreneurship, and there is no effect of self-efficacy on productivity through interest in entrepreneurship
Perkembangan dan Isu Krusial dalam Undang-Undang KUHP
No full textAt the beginning of 2023, the government finally passed Law Number 1 in 2023 on the Criminal Code (KUHP Law). This law is a new step towards criminal law reform following the values of the Indonesian nation. In legal adages, the presumption iures de iure principle is known, which means that everyone is assumed to know the law. People's ignorance of the law is not an excuse to exempt them from being guilty. Therefore, it is necessary to conduct socialization by various groups on the birth of a legal product, one of which is carried out by Lecturers and students of the Faculty of Law. This socialization occurred in Jorong Sianau Indah, Nagari Sungayang, Tanah Datar Regency. The socialization was held on Friday, September 8, 2023. As a result of this socialization, the community began to get clear and correct information about forming a legal product and how to interpret the correct article formulation
Peran Mahasiswa Dalam Meningkatkan Kemampuan Membaca Al-Quran Melalui Kegiatan KKN Mengajar Mengaji
No full textAl-Qur'an Educational Park (TPQ) is an institution or community in society that organizes non-formal education in the field of Islamic religion, intending to teach Al-Qur'an reading skills to individuals starting from kindergarten age childhood to upper secondary education level. The work program KKN in Sei Gohong Village tries to increase interest in reading Al-Qur'an for students at TPQ Fathul Jannah using various methods that can be easily accepted and applied in reading the Al-Qur'an. The method for implementing this activity with a survey location and coordinating with TPQ administrator to ask about the teaching system and teaching schedule that has been set at TPQ. The amount of students at TPQ Fathul Jannah is around 47 students with 30 students Iqra level and 17 students Al-Qur'an level, and the teachers is only 1 person. Before they start reading Iqro or Al-Qur'an, they are instructed to write short surah and they try to write Arabic. The students were provided with a report card to find out the child's reading fluency. Learning to read Quran is one of the work programs KKN students in Sei Gohong Village to create children who have good morals and become the golden generation who understand religion