Journal of Accounting, Management and Islamic Economics

PENGARUH TATA KELOLA PERUSAHAAN TERHADAP FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN ASURANSI UMUM DI BURSA EFEK INDONESIA PERIODE 2014-2022)

2024-12-05T03:31:25+00:00

This research aims to analyze and determine whether there is an influence of good corporate governance as proxied by managerial ownership, institutional ownership, independent board of commissioners, audit committee and auditor reputation on financial distress. The sample used in this research consisted of 10 general insurance companies that were listed on the Indonesian Stock Exchange for the period 2014-2022. The sampling technique in this research was purposive sampling and multiple linear regression methods. The research results show that managerial ownership and auditor reputation have a negative and significant effect, institutional ownership and an independent board of commissioners have a negative and insignificant effect on financial distress, while the audit committee has a positive and significant effect on financial distress.

PERSEPSI MAHASISWA AKUNTANSI TERHADAP MATA KULIAH ETIKA BISNIS DAN PROFESI AKUNTANSI DIPANDANG DARI SEGI GENDER (Studi kasus pada mahasiswa akuntansi yang belum/sudah mengikuti mata kuliah etika bisnis dan profesi akuntansi di STIE Indonesia Banking School)

2024-12-06T02:34:02+00:00

This study aims to find out whether there are differences in the perceptions of accounting students towards business ethics and the accounting profession based on gender and those who have not/have taken courses in business ethics and the accounting profession. The population or objects in this study are active students majoring in accounting at STIE Indonesia Banking School batches of 2019, 2020, 2021 and 2022. The sample selection method used is Convenience Sampling. The results of the study show that: (1) There is no difference in perceptions of accounting students towards business ethics and the accounting profession in terms of gender, and (2) There are differences in perceptions between accounting students who have not and have taken courses in business ethics and the accounting profession.

STRUKTUR KEPEMILIKAN, PERSAINGAN USAHA DAN MANAJEMEN LABA

2024-12-06T04:12:35+00:00

Penelitian ini bertujuan untuk menguji hubungan struktur kepemilikan dan persaingan usaha terhadap manajemen laba. Struktur kepemilikan dan persaingan usaha digunakan sebagai variabel independen dikarenakan memiliki pengaruh terhadap manajemen laba. Struktur kepemilikan pada penelitian ini diproksikan dengan kepemilikan keluarga dimana menggunakan pengukuran persentase kepemilikan keluarga dan multiple large shareholder menggunakan dummy variabel, sedangkan persaingan usaha menggunakan Herfindahl-Hirschman Index. Manajemen laba diukur menggunakan Metode Modifikasi. Penelitian ini dilakukan pada Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2019. Data yang diperoleh dengan mengakses website Bursa Efek Indonesia. Sampel pada penelitian ini menggunakan metode purposive sampling untuk mendapatkan 8 perusahaan dengan penjualan terbesar dari masing-masing 5 sektor selain sektor keuangan perbankan, lembaga keuangan non-bank dan jasa lainnya dimana untuk penelitian ini jumlah observasi adalah sebanyak 215. Hasil penelitian variabel kepemilikan keluarga, multiple large shareholder terbesar pertama memiliki hasil berpengaruh negatif signifikan terhadap manajemen laba. Untuk variabel multiple large shareholder terbesar kedua dan persaingan usaha memiliki hasil tidak berpengaruh signifikan terhadap manajemen laba. Saran untuk penelitian selanjutnya adalah menggunakan seluruh sampel yang ada di Bursa Efek Indonesia untuk hasil yang lebih dapat diandalkan.

PENGARUH THIN CAPITALIZATION, R&D EXPENDITURE, TRANSFER PRICING, TERHADAP TAX AVOIDANCE, PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

2024-12-06T04:18:27+00:00

This study aims to examine the effect of thin capitalization, r&d expenditure, transfer pricing on tax avoidance in mining companies listed on the Indonesian Stock Exchange (IDX). In this study, using control variables, namely profitability and firm size (Size). The sample in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This study uses a sampling method in the form of purposive sampling using secondary data from financial statements and there are 22 banking companies listed on the Indonesia Stock Exchange (IDX) used in this study.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN AUDIT TENURE TERHADAP JANGKA WAKTU AUDIT PADA PERUSAHAAN PROPERTI & REAL ESTATE DI BURSA EFEK INDONESIA PERIODE 2014 - 2019

2024-12-06T07:33:29+00:00

Tujuan dari penelitian ini adalah untuk mengetahui apakah ukuran perusahaan, profitabilitas, solvabilitas dan audit tenure merupakan faktor-faktor yang mempengaruhi jangka waktu audit pada perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014 - 2019. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 150 perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014 - 2019. Analisis data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap jangka waktu audit, sedangkan ukuran perusahaan, solvabilitas dan audit tenure tidak berpengaruh terhadap jangka waktu audit.

PENGARUH INTELLECTUAL CAPITAL TERHADAP ASSET QUALITY PERBANKAN INDONESIA

2024-12-06T07:50:08+00:00

The purpose of this study was to examine the effect of intellectual capital on the quality of assets of banks in Indonesia listed on the Indonesia Stock Exchange for the period 2015-2019 with credit collectability and log size as control variables. The sample selection in this study used a purposive sampling method and resulted in a sample of 7 Conventional Banks Book IV in banks listed on the Indonesia Stock Exchange during the 2014-2019 period. The analysis technique used in this research is multiple linear regression analysis. The hypothesis in this study is based on previous research and various other supporting theories. The findings in this study provide a positive effect on asset quality. Based on research results. Our suggestions in this study include that Bank Indonesia and the Financial Services Authority need to strengthen monitoring and control of banking operations to ensure that IC components are complementary. The regulations, policies and directives regarding HC, SC, and CE that are used must be synchronized or harmonized to ensure the improvement of the quality of banking assets.

DAMPAK PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2024-12-10T06:23:54+00:00

This research aims to identify and analyse differences in financial performance seen from the return on assets (ROA), current ratio (CR), and debt to equity ratio (DER) before and after the implementation of enterprise resource planning (ERP). This research is a quantitative research, in which the data was obtained from the annual financial statements contained on the company's official website, the official website of the Indonesia Stock Exchange (IDX), the official website of idn financials and the official website of the The Indonesia Capital Market Institute (TICMI). The sample used in this research was determined using purposive sampling, so that there were a sample of 30 manufacturing companies listed on the IDX that had implemented the ERP system in the 2003-2017 period. Data were analyzed by comparing various ratios over the three years before and the three years after ERP system implemantation. The results of this research indicate that there is no significant difference in financial performance seen from the return on assets (ROA) and current ratio (CR), but there is significant different from debt to equity ratio (DER) between before and after ERP implementation.

PENGARUH DIGITAL BANKING TERHADAP PROFITABILITAS DAN EFISIENSI OPERASIONAL PERBANKAN

2024-12-06T08:38:24+00:00

This study aims to determine whether the influence of Digital Bank on Return On Assets (ROA) or net profitability, determine whether the influence of Digital Bank on Net Interset Margin (NIM), and determine whether the influence of Digital Bank on BOPO. The method used in writing this final project is a quantitative method with the population used, namely Book III Conventional Banks and Book IV Banks during the 2016-2020 period with a total of 18 banks. This study uses the purpose method. sampling with statistical tests using the EViews10 program. The results of this study prove that Digital Banking has a positive and significant effect on ROA. The implementation of digital banking has resulted in increased bank profitability, due to an increase in the number of transactions through e-banking such as mobile and online transactions. Digital Banking also has a negative and significant effect on BOPO, which indicates a huge increase in efficiency in banking operations resulting from the application of digital banking. In addition, Digital Banking resulted in a decrease in NIM which indicated a decrease in the cost of intermediation that occurred in the banking industry due to the implementation of digital banking.

PENGARUH INFORMATION ASYMMETRY, EARNING MANAGEMENT, VOLUNTARY DISCLOSURE, DAN FIRM SIZE TERHADAP COST OF EQUITY PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020

2024-12-06T08:49:26+00:00

The purpose of this study was to examine the effect of information asymmetry, earning management, voluntary disclosure, and firm size on cost of equity. Furthermore, this study examines the relationship of independent variables to the dependent variable. Information asymmetry is proxied by bid-ask spread, earning management is proxied by discretionary accruals, voluntary disclosure is proxied by index which refers to discretionary financial and non-financial information, and firm size is proxied by total assets. The multiple linear regression method with the Ordinary Least Square (OLS) technique was used to test the effect of independent variables on the dependent variable. A total of 20 State-owned companies listed from 2016 to 2020 were sampled in this study. The result of this study found that information asymmetry has no significant effect on cost of equity, earning management has no negative significant effect on cost of equity, voluntary disclosure has a positive significant on cost of equity, and firm size has a positive significant on cost of equity.

PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015 – 2019

2024-12-06T08:53:15+00:00

Penelitian ini bertujuan untuk mengetahui pengaruh Good Coorporate Governance,Profitabilitas, dan Leverage terhadap Manajemen Laba Perusahaan Manufaktur. Manajemen Laba merupakan variabel independen yang diukur menggunakan Model Dechow-Dichev (2002). Penelitian ini dilakukan pada perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2015 – 2019. Penelitian ini menggunakan analisis regeresi berganda untuk menguji hipotesis tersebut. Sampel pada penelitian ini menggunakan metode purposive sampling untuk mendapatkan 20 sampel perusahaan Manufaktur Sektor Industri Barang Konsumsi. Hasil penelitian ini menunjukan bahwa Kepemilikan Institusional, Kepemilikan Manajerial dan Komite Audit tidak memiliki pengaruh terhadap Manajemen Laba, Komisaris Independen memiliki pengaruh yang positif terhadap Manajemen Laba, Dewan Komisaris memiliki pengaruh yang negatif terhadap Manajemen Laba, Profitabilitas memiliki pengaruh yang positif terhadap Manajemen Laba, Leverage tidak memiliki pengaruh terhadap Manajemen Laba.

PENGARUH E-WOM, KREDIBILITAS LABEL, DAN KREDIBILITAS INFLUENCER TERHADAP MINAT BELI KONSUMEN STUDI KASUS PADA INDUSTRI KOSMETIK DAN LABEL “TASYA FARASYA APPROVED”

2024-12-06T09:15:15+00:00

This study aims to analyze the influence of Electronic Word of Mouth (E-WOM), label credibility, and influencer credibility on consumer purchase intention in the cosmetics industry, focusing on the "Tasya Farasya Approved" label. The main issue addressed is the extent to which the "Tasya Farasya Approved" label impacts consumer purchase intention for cosmetic products. The research method uses a quantitative approach, with data collected through questionnaires distributed to consumers who use cosmetics with this label. The results indicate that influencer credibility has a positive and significant effect on consumer purchase intention. These findings highlight the importance of an influencer's credibility in influencing consumer purchasing decisions and demonstrate the potential of a special label issued by an influencer to strengthen product image in the cosmetics industry.

PENGARUH KEDISIPLINAN BELAJAR, MANAJEMEN WAKTU, DAN MOTIVASI BELAJAR TERHADAP HASIL BELAJAR PADA MAHASISWA REGULER SORE DAN EKSTENSI SELAMA PEMBELAJARAN HYBRID LEARNING (Studi Pada Mahasiswa STIE Indonesia Banking School)”

2024-12-10T06:54:22+00:00

This study aims to test and analyze the influence of learning discipline, time management, and learning motivation on learning outcomes in regular afternoon and extension students during hybrid learning at STIE Indonesia Banking School students during the 2020 to 2023 learning period. In this study, there are independent variables, namely learning discipline, time management, and learning motivation. While the dependent variable in this study is learning outcomes.Hypothesis testing in this study used the PLS or partial least square method with SmartPLS 3.0 software. The data collection technique used a Google Form application questionnaire to collect all information from the respondents. The sample in this study were active students of STIE Indonesia Banking School class of 2020-2023 who participated in hybrid learning.The results of the analysis show that learning discipline has a positive and significant effect on learning outcomes. Time management shows that it has no effect on learning outcomes. Learning motivation has a positive effect on learning outcomes.

PERAN KREDIBILITAS INFLUENCER SARAH AYU DAN CONTENT QUALITY TERHADAP ONLINE ENGAGEMENT DAN PURCHASE INTENTION PADA MEDIA SOSIAL INSTAGRAM

2024-12-10T07:02:02+00:00

This research explores the role of beauty influencer Sarah Ayu's credibility on online engagement, the influence of online engagement on purchase intention, and the influence of content quality on the purchase intention of Instagram users in Indonesia. Data was collected through a Google Forms questionnaire filled out by 110 active Instagram users and analyzed using SmartPLS 3.0 software. The findings are: 1) Influencer Credibility significantly increases online engagement. 2) Online engagement has no significant effect on Purchase Intention. 3) Content Quality significantly increases Purchase Intention. These insights provide valuable guidance for marketers and companies looking to leverage influencer credibility, online engagement, and content quality to drive purchase intent among Instagram users in Indonesia.

PENGARUH MOTIVASI BELAJAR EKSTRINSIK, PERILAKU BELAJAR, DAN LINGKUNGAN BELAJAR TERHADAP PRESTASI AKADEMIK MAHASISWA (STUDI PADA MAHASISWA STIE INDONESIA BANKING SCHOOL ANGKATAN 2021 - 2023)

2024-12-05T08:39:15+00:00

In the era of globalization, various complex challenges arise and require solutions. One solution is to improve the quality of human resources which are influenced by various factors, including skills and competencies. Fresh graduates who are not only disadvantaged but also face challenges in finding a job are often considered fresh graduates. In Indonesia, the concept of fresh graduate is very complex and multidimensional, with many graduates pursuing higher education and adapting to the new work environment. The success of fresh graduates depends on a variety of factors, including the quality of education and the quality of the learning environment. The achievement of academic success can be influenced by a variety of factors, including the quality of education and the quality of the learning environment. External factors, such as society, and academic life, play an important role in providing adequate support and making students feel valued. Internal factors, such as the quality of learning activities, also play an important role in determining the success of fresh graduates. The type of research used in this study is primary data using a survey method with questionnaires to collect data directly from respondents and secondary data is information that has been collected and processed by other parties and can be obtained from various sources such as books, the internet, and scientific journals that are relevant to the research topic. Hypothesis testing in this study uses the PLS or Partial Least Square method with SmartPLS 4.0 software. The results showed that Extrinsic Learning Motivation has no effect on Academic Achievement, Learning Behavior had a positive effect on Academic Achievement, and Learning Environment had a positive effect on Academic Achievement.

THE BIG FIVE PERSONALITY TRAITS TERHADAP FINANCIAL LITERACY DAN INVESTOR RISK BEHAVIOR PADA KELOMPOK INVESTOR GENERASI Z

2024-12-10T07:04:58+00:00

This research aims to determine the influence of The Big Five Personality Traits on Financial Literacy and Investor Risk Behavior among Generation Z investors. The hypothesis testing in this research utilizes the PLS (Partial Least Square) method using SmartPLS 4.0. Data collection techniques involve using a Google Form questionnaire to gather the required information. The sample in this study consists of 165 Generation Z individuals participating in investments in the Indonesian Capital Market. The analysis results show that the Personality Trait (Neuroticism) has a positive and significant effect on Investor Risk Behavior, and there are 4 Personality Trait indicators that do not have a positive effect on Investor Risk Behavior, namely Agreeableness, Extraversion, Conscientiousness, and Openness to Experience. The Personality Trait (Openness to Experience) has a positive and significant effect on Financial Literacy, and there are 4 Personality Trait indicators that do not have a positive effect on Financial Literacy, namely Agreeableness, Neuroticism, Conscientiousness, and Extraversion. Financial Literacy has a positive effect on Investor Risk Behavior. Higher education can play an important role in improving financial and investment literacy among Generation Z.

THE EFFECT OF RESPONSIVENESS, EFFICIENCY, RELIABILITY, SECURITY ON CUSTOMER SATISFACTION AND LOYALTY USING THE LIVIN BY MANDIRI APPLICATION ON BANK MANDIRI KCP DEPOK 1 CUSTOMERS

2024-12-10T07:07:43+00:00

This study aims to test and analyze the effect of Responsiveness, Efficiency, Reliability, Security, on Customer Satisfaction and Loyalty Using the Livin by Mandiri Application on Bank Mandiri KCP Depok 1 Customers. Primary data collection was carried out for 1 month using a research sample of 99 respondents. This study used a descriptive research design approach with empirical data collected through online surveys. Empirical data is then processed using the Structural Equation Modeling approach to test a number of hypotheses proposed. The results of this study Responsiveness affect Customer Satisfaction and Customer Satisfaction affects Loyalty. Meanwhile, Efficiency, Reliability, Security does not affect Customer Satisfaction.

PENGARUH KUALITAS PRODUK, KEPERCAYAAN, KEAMANAN, HARGA, KEMUDAHAN, PROMOSI, TERHADAP KEPUASAN KONSUMEN DALAM MELAKUKAN PEMBELIAN TERHADAP E-COMMERCE SHOPEE

2024-12-10T08:30:26+00:00

The Influence of Product Quality, Security, Trust, Price, Ease of Use, and Promotion on Consumer Satisfaction in Making Purchases on the E-commerce Platform Shopee." The independent variables in this research are product quality, security, trust, price, ease of use, and promotion, while the dependent variable is consumer satisfaction. The hypothesis testing in this study uses PLS or Partial Least Square with the SmartPLS 3.0 software. The data collection technique involves using a Google Form questionnaire to gather information from respondents. The sample in this study consists of 150 respondents from various groups who use the Shopee e-commerce platform. The analysis results show that product quality does not have a positive and significant effect on consumer satisfaction, security does not have a positive and significant effect on consumer satisfaction, trust does not have a positive and significant effect on consumer satisfaction, price has a positive and significant effect on customer satisfaction, ease of use does not have a positive and significant effect on consumer satisfaction, and promotion does not have a positive and significant effect on consumer satisfaction.

PERAN BRAND AUTHENTICITY DAN SOCIAL MEDIA MARKETING ACTIVITIES (SMMA) DALAM MENDORONG BRAND TRUST, BRAND AFFECT DAN BRAND LOYALTY: UNCLE Z KOPITIAM SENOPATI JAKARTA

2024-12-10T08:37:16+00:00

This study aims to examine the influence of Brand Authenticity and Social Media Marketing Activities (SMMA) on Brand Trust and Brand Affect in shaping Brand Loyalty, with Uncle Z Kopitiam Senopati Jakarta as the research object. The exogenous variables in this study are Brand Authenticity and Social Media Marketing Activities, while the endogenous variables are Brand Trust, Brand Affect, and Brand Loyalty. The research hypothesis testing was conducted using Partial Least Squares (PLS) with SmartPLS 4 software. Data collection was carried out using a Google Form questionnaire to gather the required information. The sample for this study consisted of 70 people who have visited Uncle Z Kopitiam Senopati Jakarta. The analysis results show that Quality Commitment (QC) has a positive effect on Brand Reliability (BR), Quality Commitment (QC) has a positive effect on Brand Intention (BI), Sincerity (SIN) does not affect Brand Reliability (BR), Sincerity (SIN) does not affect Brand Intention (BI), Heritage (HE) does not affect Brand Reliability (BR), Heritage (HE) does not affect Brand Intention (BI), Brand Reliability (BR) positively affects Brand Affect (BA), Brand Reliability (BR) does not affect Brand Loyalty (BL), Brand Intention (BI) does not affect Brand Affect (BA), Brand Intention (BI) positively affects Brand Loyalty (BL), Brand Affect (BA) does not affect Brand Loyalty (BL), Social Media Marketing Activities (SMMA) positively affect Brand Reliability (BR), and Social Media Marketing Activities (SMMA) do not positively affect Brand Intention (BI).

PENGARUH KONSEP DIRI, EFIKASI DIRI, DAN INTERNAL LOCUS OF CONTROL TERHADAP KEMATANGAN KARIR (Studi pada Brand Partner Oriflame di Jakarta)

2024-12-10T08:41:11+00:00

This study aims to test and analyze the influence of self-concept, self-efficacy, and internal locus of control on the maturity of study careers at Oriflame Brand Partners in Jakarta. This research aims to examine and analyze the influence of self-concept, self-efficacy, and internal locus of control on the career maturity of Oriflame Brand Partners. In this research, there are independent variables, namely self-concept, self-efficacy, and internal locus of control which have an influence on the dependent variable, namely career maturity. Hypothesis testing in this research uses the PLS or Partial Least Square method with SmartPLS 3.0 software. The data collection technique uses a Google Form application questionnaire to collect respondent information. The sample in this research is the Oriflame Brand Partner in Jakarta who is currently active in 2024. The results of the analysis show that self-concept has no effect on career maturity. Self-efficacy has no effect on career maturity. Internal locus of control influences career maturity.

PENGARUH SELF-CONCEPT, SELF-ESTEEM, SELF-EFFICACY, DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MAHASISWA (STUDI PADA MAHASISWA STIE INDONESIA BANKING SCHOOL ANGKATAN 2020-2023)

2024-12-10T08:43:48+00:00

This research aims to examine “The Influence of Self-Concept, Self-Esteem, Self-Efficacy, and Information Technology on Student Performance (Study of STIE Indonesia Banking School Students Batchs 2020-2023)”. The independent variables in this research are Self-Concept, Self-Esteem, Self-Efficacy, and information technology. Meanwhile, the dependent variable in this research is student performance. Hypothesis testing in this research uses the PLS or Partial Least Square method. The data collection technique uses a google form application questionnaire to collect respondent information. The sample in this research was 209 STIE Indonesia Banking School students. The analysis results show that Self-Concept has a positive and significant effect on student performance, Self-Esteem has a positive and significant effect on student performance, Self-Efficacy has no effect on student performance, and information technology has a negative and significant effect on student performance.

PENGARUH PERSEPSI HARGA, LOKASI, CITRA MEREK DAN SERTIFIKASI HALAL TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA PRODUK HALAL RESTORAN CEPAT SAJI MILIK LUAR NEGERI

2024-12-10T08:52:29+00:00

This study aims to discuss what influences influence purchasing decisions on halal products of foreign-owned fast food restaurants. The independent variables obtained from the preliminary survey results are Price Perception, Location, Brand Image and Halal Certification. While the dependent variable obtained is the purchase decision. Methods of data analysis using Variance Based Structural Equation Modeling Partial Least Square (PLS). The population is residents living in South Jakarta, with a sample of 200 respondents. The sampling technique uses convenience sampling. By using a quantitative descriptive approach. The results of this study indicate that Price Perception has a significant positive effect on purchasing decisions, Location has a significant positive effect on purchasing decisions, Brand Image has a significant positive effect on purchasing decisions and Halal Certification has a significant positive effect on purchasing decisions.

ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE 2015-2018

2024-12-11T01:38:26+00:00

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Beban Operasional dengan Pendapatan Operasional (BOPO), Non Performing Financing (NPF), dan Kualitas Aktiva Produktif (KAP) terhadap Profitabilitas yang diproyeksikan dengan rasio Return on Asset (ROA) pada 14 Bank Umum Syariah di Indonesia periode 2015-2018. Sample dalam penelitian ini adalah populasi 14 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan dalam penelitian 2015-2018. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Statistik Perbankan Syariah milik Otoritas Jasa Keuangan. Metode yang digunakan dalam penelitian ini adalah time series yang diolah menggunakan Eviews 9. Hasil penelitian ini menunjukkan bahwa seluruh variabel berpengaruh secara simultan terhadap profitabilitas dan secara parsial menunjukan bahwa tidak ada pengaruh dari seluruh variabel terhadap profitabilitas bank umum Syariah periode 2015-2018.

PENGARUH KUALITAS PELAYANAN, KUALITAS PRODUK DAN NILAI NASABAH TERHADAP KEPUASAN NASABAH TABUNGAN BANK SYARIAH

2024-12-11T01:44:19+00:00

This study aims to discuss the influences that affect customer satisfaction of Islamic bank savings. The independent variables obtained from the results of the preliminary survey are Service Quality, Product Quality and Customer Value. While the dependent variable obtained is customer satisfaction. The analysis test includes the normality test, linearity test, and multicollinearity test. Hypothesis testing using multiple regression. The population in this study were customers of Islamic banks, with a sample of 106 respondents using Islamic bank savings. The sampling technique used purposive sampling. By using a quantitative descriptive approach. The results of this study indicate that service quality has no significant positive effect on customer satisfaction, product quality has a significant positive effect on customer satisfaction, customer value has a significant positive effect on customer satisfaction.

PENGARUH INFLASI, NILAI TUKAR, PRODUK DOMESTIK BRUTO, DAN PERTUMBUHAN PERUSAHAAN TERHADAP RETURN SAHAM PERUSAHAAN INDUSTRI KIMIA, FARMASI, DAN OBAT TRADISIONAL PERIODE 2016 – 2021

2024-12-11T02:03:02+00:00

The result of stock investing is the stock return. Stocks are one of the financial vehicles that investors are interested in due to its propensity to produce significant returns while also posing hazards. Investors must make reasonable decisions before investing by acquiring knowledge from both the internal (microeconomic) and exterior (macroeconomic) domains. Thus, the purpose of this research is to investigate the macroeconomic effects represented by inflation, exchange rates, and GDP, as well as the microeconomics represented by corporate growth. The sample used a purposive sampling technique and included 26 enterprises, including 6 pharmaceutical and traditional medicine companies and 20 chemical companies. using a 6-year study period. Panel data regression was employed as the analytical tool in this study, which was processed using Eviews 12. The results revealed that the inflation variable had a considerable negative effect on stock returns, whereas the exchange rate, GDP, and company growth factors had no effect. At the same time, the variables Inflation, Exchange Rate, GDP, and Company Growth all have an impact on stock returns. The study's findings have consequences for the government, businesses, and investors seeking to ensure the independence of the domestic health ecosystem.Keywords: Input Innovation, Process Innovation, Product Innovation, Organizational Innovation, Productivity and Company Performance.

PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA, GAYA KEPEMIMPINAN DAN KOMPENSASI BAGI HASIL TERHADAP LOYALITAS KARYAWAN DI CAFE TERAS RUMAH NENEK

2024-12-11T02:05:20+00:00

The increasingly advanced economic development in Indonesia has made many people try to make businesses with various patterns. In line with the rampant business development, several business concepts have also developed, one of which is the concept of profit sharing. This study uses a descriptive research design approach with empirical data collected through an online survey of samples of Teras Rumah Grandma employees. The empirical data was then processed using the Structural Equation Modeling approach to test a number of hypotheses proposed. The results of the conclusions of this study are as follows: 1) Work environment variables have a positive and significant effect on employee loyalty. 2) The leadership style variable has a positive and significant effect on employee loyalty. 3) The variable of profit sharing compensation has a positive and significant effect on employee loyalty.

PENGARUH SISTEM INFORMASI SDM DAN IKLIM ORGANISASI TERHADAP EFEKTIVITAS MANAJEMEN SDM DI BANK SYARIAH BUKOPIN

2024-12-11T02:16:32+00:00

The aim of this study is to determine if there is impact between the HR information system and the organizational climate, both individually and together, on the effectiveness of HR management at Bukopin Syariah Bank. This research was conducted using descriptive research methods and data processing using Structural Equation Modeling (SEM) techniques. Data collection techniques based on literature studies and field studies. The results of this study found that HR information systems and organizational climate, both individually and together, have a positive and significant effect on the effectiveness of HR management. This research recommends that Bank Syariah Bukopin conducts an assessment of the old HR information system and builds a reliable, effective and integrated HR information system as needed at Bank Syariah Bukopin. On the dimensions of rewards and sanctions that are of less value to the organizational climate variable, policy makers need to review and improve performance-based compensation and reward and punishment systems so that they are perceived to be fairer and ultimately expected to motivate employees to improve employee productivity and performance according to the set targets.

PENILAIAN RISIKO LINGKUNGAN DAN INVESTASI PADA PERENCANAAN PELABUHAN KIJING, KALIMANTAN BARAT

2024-12-11T02:41:50+00:00

This study aims to identify environmental risks and assess the investment risk of the Port of Kijing. Data collection techniques in this study by conducting a field survey to PT. Pelabuhan Indonesia II branch office in Pontianak, surveying the conditions of meterology and oceanography in the Kijing area and also along the Kapuas River from upstream to downstream to find out the barge connectivity path. The next method is to conduct in-depth interviews with the Head of the Port of Pontianak, several shipping companies (ship logistics companies) and also Crude Palm Oil (CPO) producers related to throughput and ship traffic in Kalimantan. Based on the results of the study it can be concluded as follows: 1)The most common environmental risk events that occur are increasing noise and pollution around the port construction area. The highest level of risk that could potentially be fatal, or extreme risk, namely when the ship collided or touched. While the lowest risk level is if the terminal processing is delayed, 2) The overall investment risk assessment shows that the Kijing Port project has high potential in profitability and healthy cash flow performance, indicated by an Internal Rate of Return (IRR)of 13.3% and a positive Net Present Value (NPV) on a discount rate of 12%, so this investment is considered feasible.

PENGARUH INTEGRATED MARKETING COMMUNICATION TERHADAP BRAND IMAGE (Penelitian Terhadap Busana Muslim Merek Zoya di DKI Jakarta)

2024-12-11T02:48:04+00:00

This study aims to examine and analyze the effect of Integrated Marketing Communication (advertising, sales promotion, personal selling, public relations, direct marketing and internet marketing on the Brand Image "(Research on the Zoya Muslim Clothing Brand in DKI Jakarta)". The type of data used in this research is quantitative data with data collection techniques through questionnaires distributed through Google Forms. The population in this study were consumers of Zoya products in DKI Jakarta. The sampling technique used in this study was convenience random sampling. The number of respondents is 210 respondents . The method of analysis used in this study was multiple linear regression using SEM measuring instruments with the AMOS program. The results showed that advertising, sales promotion, personal selling, public relations have a positive but insignificant effect on the Brand Image, while direct marketing and internet marketing have a positive and significant effect on Brand Image.

PENILAIAN HARGA SAHAM WAJAR PT BANK XYZ DENGAN MENGGUNAKAN METODE DISCOUNTED EARNING APPROACH DAN PRICE TO BOOK VALUE

2024-12-11T02:53:03+00:00

Sebagai sebuah bank yang telah menjalankan operasi perbankan dengan menerapkan prudential banking sebagaimana yang telah ditentukan oleh Otoritas serta akan melakukan Initial Public Offering (IPO) di tahun 2022 dimana bank juga harus mampu menawarkan nilai saham agar menarik dibeli oleh investor sehingga tetap memaksimalkan pendapatan per lembar saham yang dapat memuaskan keinginan para pemegang saham publik (shareholders). Untuk itu tujuan penelitian ini adalah untuk menghitung estimasi harga wajar (nilai intrinsik) saham PT Bank XYZ dengan metode Discounted Earning Approach dan Price to Book Value dan memberikan saran serta masukan kepada manajemen perusahaan untuk harga wajar saham PT Bank XYZ. Hasil penelitian menunjukkan bahwa 1) Hasil perhitungan nilai harga saham wajar PT Bank XYZ dengan metode Discounted Earning dalam kondisi optimis dikisaran Rp 540 per lembar saham. 2) Hasil perhitungan nilai harga saham wajar PT Bank XYZ dengan metode Discounted Earning dalam kondisi pesimis dikisaran Rp 472 per lembar saham. 3) Hasil perhitungan nilai harga saham wajar PT Bank XYZ dengan metode Discounted Earning dalam kondisi normal adalah sebesar Rp 503 per lembar saham. 4) Hasil perhitungan PBV PT Bank XYZ adalah sebesar 1,043x, jika dibandingkan dengan enam bank pesaing, maka nilai PBV PT Bank XYZ lebih rendah dengan PBV enam bank pembanding. 5) Hasil perhitungan PER PT Bank XYZ adalah sebesar 15,86, jika dibandingkan dengan bank pesaing terdekat, maka nilai PER PT Bank XYZ tergolong lebih rendah. Untuk itu disarankan kepada manajemen perusahaan untuk meningkatkan tingkat penjualan/pendapatan bunga perusahaan, dengan menargetkan tingkat PER dan PBV di atas nilai rata-rata bank pembanding.

PENERAPAN KEUANGAN BERKELANJUTAN DAN TINGKAT KEPATUHAN LAPORAN KEUANGAN BERKELANJUTAN BANK DI INDONESIA

2024-12-11T02:57:33+00:00

This study aims to assess the completeness and suitability of the Sustainable Financial Statement in Conventional and Sharia Banks with reporting principles, disclosure standards and overall assessment of the implementation of Peraturan OJK (POJK) Nomor 51 tahun 2017 on Implementation of Sustainable Finance for Financial Service Institutions, Issuers, and Public Companies. The research method of this study is an analysis of the Banks’ Yearly Sustainable Financial Statement in the period 2016-2018 and then performed a qualitative analysis based on completeness of 86 components fulfillment in 43 variables designated in the reporting technical guidelines which is regulated by OJK and reporting quality assessment. The result of the test shows the improvement in both the completeness and quality of the Sustainable Financial Statement. Conventional Banks conduct the reporting relatively better compared to Sharia Bank. In general, Banks are accountable in the report, especially on the disclosure of the efficiency of resources and energy use. The difference that is reflected in the report between Conventional and Sharia banks that have financial conglomerate relations needs to be a concern for the stakeholders including regulators to include sustainable finance as part of financial conglomerates and reporting principles needs to be standardized in the form of report format or indexing by regulator.