ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>The research purposes were to describe empirically the evidence of manager’s tendency in making decisions on payoff magnitude, and factors influencing it. This research was conducted through experimental design. Population was 152 students of STIE “KBP” Padang registered in 2014/2015 academic year. 60 students randomly were taken as sample of the research; 30 students of accounting department as treatment group, and 30 students of management department as control group. From the research results, it can be seen a significance difference between the manager's tendency in decision making towards Payoff Magnitude, as well as the factors that influence it. The results also showed experiment group tended to be risk taker rather than control group.</em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>The purpose of this study was to find out the influence of services quality and prices toward purchasing decisions at Bendang Minimarket, Lima Kaum, Batusangkar. This type of research was field research with descriptive methods. The results showed (1) there is a positive and significance influence of service qualities on purchasing decisions, (2) there is no influence of prices on purchasing decisions, and (3) both service qualities and prices have positive influence (70,9%) on purchasing decisions at Bendang Minimarket. While other factors (29,1%) also influence purchasing decisions. </em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<em>This research is a quantitative study, which aims to analyze services quality to the satisfaction of inpatient JKN participants at Aisyiyah Hospital, Pariaman. This research was conducted on July to August 2019 by using a survey design. The sample was 100 patients taken by applying purposive sampling techniques. Data were analyzed through servqual method and IPA analysis. The research results showed overall services dimension, between services provided by ‘Aisyiyah Pariaman Hospital and patient expectations, shows a gap of 2,308. This score was categorized in a high group which means the service is already good. It was based on importance analysis in quadrant A (physical evidence, empathy, and guarantee); in quadrant D (a reliability dimension); and in quadrant C (a responsiveness dimension).</em>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>This research aims to analyze the effect of Economic Growth, Government Expenditures and Inflation on Investment in West Sumatra from 2001-2015. The type of this research is descriptive and associative; the data analyses used are descriptive analysis and inductive analysis. The analysis model used is the Ordinary Last Square (OLS) Method. The results of the study concluded that (1) Economic growth has a significantly positive effect on investment in West Sumatra. (2) Government Expenditures have a significant positive effect on Investment in West Sumatra. (3) Inflation has a negative significant effect on investment in West Sumatra. (4) Simultaneously, Economic Growth, Government Expenditures and Inflation have a significant effect on Investment in West Sumatra at 97.8% for the period of 2001-2015.<strong></strong></em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>The purpose of this research was to describe the determinant factors influencing purchasing decision of Z generation in Shopee. The design of the research was quantitative research by conducting a survey to students of Faculty of Economics and Islamic Business, IAIN Palopo. The results showed there were several factors that influenced purchasing decision of Z generation in Shopee, namely (1) social class, (2) personality, (3) economic environment, (4) motivation, and (5) learning process.</em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>This study aims to explore the value relevance of accounting information in the period before an after the implemented of IFRS in Indonesia uses the price models. Implementation of IFRS was predicted will be increase of value relevance of accounting information. </em><em>This study uses the value of accounting earnings and book value of equity as a proxy for the value relevance of accounting information. </em><em>T</em><em>he </em><em>value </em><em>relevance of accounting information in the decision-making of investors as reflected in the stock price</em><em>. </em><em>The population of this research is a listed public company on the Indonesia Stock Exchange in the period 2009</em><em>-2015. </em><em>The data are choice using purposive sampling method, with the result that total sample are </em><em>45</em><em> companies. </em><em> This research analyzed using Linier Regretion, Paired-Sample T Test and significance simultant test. Results of this study indicate that </em><em>the adoption of IFRS -based standards in Indonesia has been able to improve the </em><em>value relevance</em><em> of</em><em> </em><em>accountin</em><em>g information.</em><em></em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>This paper aims to study the accountability of Nagari financial management in Sicincin, 2X11 Enam Lingkung, Padang Pariaman regency in 2017. This type of research is Field Research with descriptive method. Data collection techniques in this research used interviews and collection of documents. The results showed that the government of 2X11 Enam Lingkung Nagari Sicincin of Padang Pariaman Regency had applied the principles of accountability in the management of Nagari finance in 2017. In general, accountability had begun to be implemented. However, there are still some indicators of accountability criteria that have not been implemented by the government of Nagari Sicincin.</em><em></em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>Years Ago, the Minangkabau tribe Community in West Sumatera as the the largest matrilineal in the world, has a communal economic system based on the Minangkabau tradition with a proto-democratic system. This paper aims to analyze the comparison of traditional economies with Islamic economics. The research method is descriptive qualitative by conducting surveys and focused group discussion (FGD). The results show Minang people who obey the Islamic rules and Minang custom do not carry out the Islamic economy system. It is because the influence of social and cultural side such as the capitalist economy system. As a result, there will be less togetherness between people based on the philosophy of "Adat Basandi Sa'arak, Syarak Basandi Kitabullah".</em> <em></em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>The purpose of this study is to determine the influence of corporate social responsibility disclosure and profitability on firm value in the IDX30 from 2012 until 2016. Sampel in this study amounted to 14 companies by using purposive sampling technique. The data analysis method was the multiple regresian analysis using the spss 16 program. The research result in hypothesis testing with a level og significance 5% (0,05) found that partially corporate social responsibility disclousure hasn’t significant influence on the firm value, because a level of significant 0,559 more than 0,05. While profitability has significant influence on the firm value with a significance value 0,000 < 0,05. Simultaneously corporate social responsibility disclosure and profitability has significant influence on the firm value with a significance value 0,000 < 0,05. The adjusted R<sup>2 </sup>value 0f 0,749 means that all independent variables ( corporate social responsibility disclosure and profitability) contribute 74,9% in explaining the dependent variable (firm value) and the remaining 25,1% is explained by the outside of this research variable.</em><em></em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p>CSR disclosure is an important topic that proves whether the company is<br />responsible for economic, environmental and social factors or not. Company activities have<br />an impact that can harm stakeholders, especially those around the company. Therefore the<br />company must disclose its social activities into social responsibility reports to prove the<br />company&#39;s commitment to the economy, environment and social.<br />This study aims to analyze what factors can affect corporate social responsibility<br />reports. This study intends to determine whether the independent variables (board feminism,<br />GRI adoption, and firm size) have a simultaneous or partial effect on the dependent variable<br />(Corporate social responsibility disclosure).This study uses a population of infrastructure,<br />utility and transportation sector companies listed on the Indonesia Stock Exchange from 2013<br />to 2017. This research uses purposive sampling technique and obtained 8 companies with a 5-<br />year research period, so that 40 sample data were obtained. The method of data analysis in<br />this study is panel data regression using software eviews 10.<br />The results of this study state that board feminism is divided between the board of<br />directors&#39; feminism and the boarder&#39;s feminism, the GRI adoption and the size of the company<br />jointly influence the disclosure of corporate CSR in the infrastructure, utilities and<br />transportation sectors for the period 2013-2017. Firm size has a significant negative effect on<br />CSR disclosure. While board feminism and GRI adoption do not affect CSR disclosure.</p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>This study aims to analyze the patterns of Muslim consumption behaviors in the Ramadhan month around Jambi. A multiple linear regression analysis model is used to see the factors influencing the consumption behaviors. The finding shows that cultural and religiosity variables are the dominant factors influencing the pattern of Muslim consumption behaviors in the Ramadhan month. From the statistic results of SPSS verse 22, it was found the coefficient of determination (adjusted R2) obtained at 0.164. (16.4%). It reflects that 16.4% of consumption patterns influencing by the Cultural, Social, Religiusity and Psychology variables while the remaining 83.6% consumption patterns are influenced by unnecessary variables in this research</em><em>.</em><em></em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p>This research aims to determine the diversity of frog (Amphibians: Anura) in Desa Suka Maju Kecamatan Tambusai Kabupaten Rokan Hulu. This study was conducted from February to April 2018 by using visual encounter survay (capture directly to the survey) by the sampling technique samples by random sampling. Samples were collected with three repetitions at each station. The results, is three family, seven genera and eight species are Kaloula baleata, Rhacophorus margaritifer, Polypedates leucomystax, Humerana miopus, Chalcorana chalconata, Hylarana erythraea, Fejervarya limnocharis and Fejervarya cancrivora.</p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p class="Default">The black sticky tapai/ Tapai ketan hitam in Batusangkar, made by fermentating black sticky rice and yeast. The fermentation of black sticky tapai take several days to produce a sweet taste. This process may some assumption that the sweetness in black sticky tapai comes from alcohol as a result of sticky rice fermentation reaction with yeast. As the time of fermentation increases alcohol content, this raises doubt the halalness of black sticky tapai, because based on MUI Fatwa Number.4 in 2003 says the drinks containing ethanol (C<sub>2</sub>H<sub>5</sub>OH) more than one persen are categorized haram. Because of that, need some research to see the impact of duration fermentation to alcohol concentration on black sticky tapai in Batusangkar city. The reaserch data was obtained by distillation from various duration of fermentation. The result data were analyzed by product moment correlation test (α = 5%). Base on the research conducted, obtained information that in black sticky tapai contain etanol which has increased alcohol concentration along with the increase of fermentation duration. However, it becomes contradictory with the result of analysis where Y = 3,635 - 15,54 X, t arithmetic ≤ t table, that is 0,16 ≤ 3,18. This conclusions that there is no relationship between duration of fermentation with alcohol concentration.</p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>The interpretation of the Koran as a sacred text turns out to not escape subjectivity. This can be seen from the rapid development of interpretation which is influenced by the subjectivity or tendency of each mufassir. Jurisprudence between trends or patterns of interpretation is growing rapidly, so it requires in-depth discussion and study. Discussion about the nature of fiqh interpretation is done through library research on fiqh interpretation works, beginning with collecting related references then discussing with using descriptive, analytical and comparative methods. From these discussions, several conclusions were formulated. First; the attention of scholars to the interpretation of fiqh is very large, this is evident in the many books of fiqh interpretations, both in the form of interpretations of fiqh verses in a special way, interpretation of fiqh verses in a thematic manner and interpretation of fiqh verses together with other verses in one interpretation book. Second, the method of istinbath fiqh law greatly influences the method of fiqh interpretation, so that differences in fiqh interpretation follow the polarization of fiqh schools. Third, some jurisprudents of fiqh interpretation are trapped by the tendency of the school they follow so that fiqh interpretation becomes a justification tool for the existing fiqh opinion concept.</em><em></em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>The responsibility given by the state to the occurrence of forest and land fires so far has not been considered optimal. Whereas the state has responsibilities towards its citizens, one of which is in ensuring the rights of citizens to get a clean and healthy environment. The liability referred to arises from the legal relations between the countries as mentioned in the fourth alinia of the Preamble of the 1945 Constitution through the phrase <strong>"</strong>protecting the entire Indonesian nation and the whole of Indonesian blood". Whereas in the Islamic perspective it also regulates that the purpose of the state is to create benefit for its citizens. Therefore, various losses to citizens due to forest and land fires should have been the responsibility of the state. So that what is demanded from the role of the State is not only prevention but also overcoming various impacts of losses caused as a result. Research is a normative juridical study using secondary data as the main. The nature of this research is qualitative.</em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>Disharmonization between the Constitutional Court's Decision and the Supreme Court's Decision related to the case of the executive (functionary) of political parties in the nomination of DPD RI members in the 2019 General Election. The research method used was normative juridical research, using secondary data. The results of the discussion are: First, disharmony between the Constitutional Court Decision Number 30 / PUU-XVI / 2018 and the Supreme Court Decision Number 65 P / HUM 2018 in the nomination of DPD RI members in the 2019 General Election related to the phrase "other work" in Article 182 letter l of the Election Law. Second, as a result of the two decisions, the Election Commission issued a KPU Regulation as the implementation of the Constitutional Court's Decree containing a ban on the "functionary" management of political parties not allowed to nominate as members of the DPD RI in 2019. Third, in the arguments that contradict each other / disharmony Islamic teachings are familiar with Islamic teachings. the existence of Ta'arud Al-Adillah by way of Al-Jam'u wa taufiq. As for the suggestions in this paper: First, it is hoped that in the future all testing of legislation will be made as one roof in the Constitutional Court or in the Constitutional Question. Second, the KPU is still guided by the latest PKPU in the implementation of the coming elections as the implementation of the Constitutional Court's decision.</em></p><p> </p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>Fiqh</em><em> termed hoarding goods with the word ihtikar, various definitions were given by the jurists about Ihtikar. In the context of conventional economic Ihtikar synonymous with monopoly. Prohibition of ihtikar in Islam in order to realize justice in the market between producers and consumers. There are three categories of ihtikar law in fiqh muamalah, which are haram, makhruh and may. illat ihtikar incompetence is on goods that are needed by many people and becomes expensive if it is controlled by one party. Islam provides space for the government to intervene in the market so that the circulation of people's needs in the market takes place normally. Even in the study of siyasah muamalah, the jurists advocated the formation of the Hisbah to control the market mechanism in order to realize economic justice</em><em>.</em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>The death ceremony is one of the traditional ceremonies carried out by the community in Nagari Taluak, Lintau Buo District, Tanah Datar regency. The implementation of this ceremony began from the first day the body was buried until the next hundred and ten days. The problem arising is how does the Islamic law perspective view the implementation of this traditional death ceremony? The method used in this research is qualitative method. Data collection was carried out by participatory observation and in-depth interview. The research findings are (1) if the ceremony is carried out by praying together, in the sense that the priest presides and the others agree, then there is no prohibition, (2) if the ceremony is held by holding a banquet, where the family of the deceased cooks food even to slaughter cows or goats, the priests of the four and the scholars agree that the act is makruh, (3) but it is permissible if it aims only to entertain the guests with the intention only to glorify them.</em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em><span style="font-size: 12.0pt; line-height: 115%; font-family: 'Garamond','serif'; mso-fareast-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="EN-US">The success factor in hilal is not only related to astronomical aspects. However, it is also closely related to perukyat’s psychological itself. In psychology, experience is one aspect studied as a scientific study of behavior and mental processes. Psychology uses a systematic method to observe human behavior and draw conclusion from this observation. Some psychological aspects of the perukyat are vision, perception, attention, concentration, and experience. Thorndike's law effect theory states that if an action is followed by a satisfactory change in an environment, the possibility of that action to be repeated tends to increase. That experience is an ability to decide on something because of the knowledge that has been obtained previously. In everyday human life, human experience always forms a unity in certain patterns and configurations. The rukyat technique used by Inwanuddin is in line with psychological theories, namely rukyat before ghurub which aims to increase concentration, then many experiences also affect the subsequent results of rukyat. Some levels of experience obtained based on the data and results of the interval class calculation are: 1-5 times is less experienced, 6-10 times sufficient experience, 11-15 times experienced, 16-20 times very experienced.</span></em></p>
ASMUNI, ST., MM
2022 · Article · Open Access
<p><em>Today's society considers that women's duty is not only helping her husband take care of the household, but also studying as high as possible to have career in order to channel their abilities and education.The current needs of life are increasingly forcing them to work and leave home to help their husbands meet their daily needs for themselves and their families. Women are allowed to be outside the house provided that they can protect themselves from evil, adultery and harm to themselves.A married woman may be outside the house on condition that she gets permission from her husband, covers her genitals, and does not use colognes, jewelry or anything excessive that can attract the attention of other men or even provoke lust and cause defamation. Meanwhile, single one must get permission from her parentsin order to maintain her honor and theirs, because the goal is onlyto run the Islamic sharia properly and get His pleasure.</em></p>
