Journal of Accounting, Management and Islamic Economics

STRUKTUR KEPEMILIKAN, USIA CEO DAN PRAKTIK MANAJEMEN LABA: STUDI PADA CONSUMER GOODS INDUSTRY

2023-12-23T06:51:46+00:00

The purpose of this research is to find the influence of family ownership, institutional ownership, and the age of CEO towards earnings management. The sample in this research are 30 manufacture companies from consumer goods industry. The sampling technique in this research using purposive sampling. By using panel data analysis we find that family ownership is not have any influence on earnings management. While the age of CEO and institutional ownership have the influence on earnings management.

HUBUNGAN TRANSFER PRICING DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2016-2020

2023-12-23T07:27:40+00:00

The purpose of this research is to analyze the relation of Transfer pricing, financial distress on Tax avoidance and audit quality as moderating variable. This study uses data from 40 banking companies listed on the Indonesia Stock Exchange in the period of 2016-2020. This research method uses secondary data with a sampling method in te form of purposive sampling. The hypotheses in this study were tested with descriptive statistics and multiple regression methods. The results of this study indicate that Transfer pricing have a positif and signifikan. Financial distress have a positive and significant effect. Audit quality have a positive and significant effect on Tax avoidance. Audit quality is able to weaken the result of Transfer pricing and financial distress on Tax avoidance.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SEBELUM DAN SEMASA PANDEMI COVID

2023-12-23T07:53:11+00:00

This study aims to obtain empirical evidence from Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, and the Audit Committee which is an indicator of Good Corporate Governance as an independent variable, and other variables namely Leverage and Firm Size as control variables, and Pandemic Covid as a dummy variable, on the dependent variable namely Earnings Management in Manufacturing Companies sub-sector Food and Beverage listed on the Indonesia Stock Exchange (IDX). Discretionary accruals with the Kothari model used as a proxy for earnings management. The sample was obtained by purposive sampling method with predetermined criteria, and resulted 40 in manufacturing companies sub-sector food and beverage in the 2016-2020 period with a total of 200 data. Descriptive statistics and multiple regression were used as data analysis methods. The results of this study can be summarized as follows. The first regression analysis, namely before the covid pandemic period, showed that Institutional Ownership and Audit Committee had a significant negative effect on Earnings Management, while Managerial Ownership, Independent Board of Commissioners, Leverage, and Firm Size had no effect on Earnings Management. The second regression analysis, before and during the covid pandemic, showed that Managerial Ownership, Institutional Ownership, and Leverage had a significant negative effect on Earnings Management. Meanwhile, the Independent Board of Commissioners, Audit Committee, Firm Size, and the Covid Pandemic have no effect on Earnings Management. Based on this explanation, it can be concluded that the implementation of Good Corporate Governance in Manufacturing companies in the Food and Beverage Subsector can be said to be still relatively ineffective, because only Managerial Ownership, Institutional Ownership and Audit Committees in this study are able to carry out their duties effectively to minimize the practice of earnings management happened to the company.

PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN KUALITAS LAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PENERIMA CORPORATE IMAGE AWARD

2023-12-23T08:09:46+00:00

This study aims to determine the effect of enterprise risk management disclosure on the quality of financial reports in companies receiving corporate image awards. This research was conducted on companies receiving the Corporate Image Award in the categories of national airlines, car tires, two-wheeled automotive, four-wheeled automotive, coal mining, oil & gas mining, and cement for the 2015-2019 period. This study uses purposive sampling technique and secondary analysis using quantitative methods. This observation uses the random effect method and multiple linear regression analysis which is used to test the hypothesis. The results of this study indicate that the disclosure of enterprise risk management has a negative effect on the quality of financial statements, and firm size can strengthen the effect of using enterprise risk management disclosures on the quality of financial statements.

PENGARUH PERTUMBUHAN BIAYA PRODUKSI DAN BIAYA PROMOSI TERHADAP PERTUMBUHAN LABA BERSIH DAN PENJUALAN

2023-12-23T08:47:55+00:00

This study aims to find out above the relationship between Production Cost and Promotion Costs on Net Profit and Sales. This study used data from 26 companies in various industrial sectors listed on the Indonesia Stock Exchange. The sampling technique in this study uses a purposive sampling technique with predetermined criteria. The research method used in this research is multiple linear regression analysis technique using E-views 9 software. The results of this study show that the growth of Production Cost and promotion costs does not affect the growth of the net profit. However, Production Cost Growth has a positive effect on sales Growth and Promotion Cost Growth has no effect on Sales Growth.

ANALISIS LAJU PERTUMBUHAN KONTRIBUSI PKB, PBBKB DAN BBNKB TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS TERHADAP PADA JAWA BARAT DAN DKI JAKARTA Periode Tahun 2015-2019)

2023-12-23T08:57:18+00:00

The purpose of this study is to find out the growth rate and tax contribution generated by Motor Vehicle Tax (PKB), Motor Vehicle Fuel Tax (UNKB) and Motor Vehicle Name Duty (BBNKB) in West Java province and DKI Jakarta with research range 2015-2019. This type of research is quantitative descriptive with the type of data used, namely primary and secondary data. The analysis used is the analysis of growth rates and contributions. The results of the study showed that the growth rate of PKB, UNKB and BBNKB in West Java and DKI Jakarta annually experienced ups and downs, with the highest growth rate averaging 12.39% in DKI Jakarta province with unsuccessful growth rate criteria. While the contribution of PKB in West Java Province averages 36.54% annually to Regional Original Income (PAD) with quite good criteria.

PENGARUH PROFITABILITAS, SOLVABILITAS, DAN SIZE PERUSAHAAN TERHADAP TIMELINESS LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2016 – 2021

2023-12-23T09:23:07+00:00

This study aims to determine the effect of profitability, solvency and company size on the timeliness of financial statements listed on the Indonesia Stock Exchange. The research sample is that companies are late in submitting their financial statements in 2021 and already have financial reports from 2016-2021. Of the number of late companies listed on the IDX as many as 8 companies. 8 companies used as research samples. The dependent variable used is the timeliness of financial reports. The independent variables used are profitability as proxied by Return on Assets (ROA), Solvency by Return on Equity (ROE), and company size as proxied by Ln (total assets). The results of this study indicate that solvency has a negative effect on the timeliness of financial reports. While profitability has no effect on the timeliness of financial reports. And the size of the company has a positive effect on the timeliness of financial reports.

PENGARUH OWNERSHIP STRUCTURE, PEMBERIAN REMUNERASI DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020: SEBELUM DAN MASA PANDEMI COVID-19

2023-12-23T10:30:46+00:00

The purpose of this research is to analyze and to provide evidence of the effect of Ownership Structure, Directors’ Remuneration on Financial Performance. This study uses data from 40 banking companies listed on the Indonesia Stock Exchange in the period of 2016-2020. This research method uses secondary data with a sampling method in the form of purposive sampling. The hypotheses in this study were tested with descriptive statistics and multiple regression methods. The results of this study indicate that Managerial Ownership have no effect on financial performance before the COVID-19 and have a negative significant effect during the COVID-19. Directors’ Remuneration have a positive and significant effect on financial performance before and during the COVID-19 pandemic. The result of Institutional Ownership have a negative and significant effect on financial performance before the COVID-19, while during the COVID-19 pandemic Institutional Ownership have no effect on financial performance.

PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, DAN KECUKUPAN MODAL TERHADAP KINERJA KEUANGAN PERBANKAN SEBELUM DAN PADA MASA PANDEMI COVID – 19 (Studi pada Perbankan Konvensional Go Public yang Tedaftar pada Bursa Efek Indonesia Periode 2017-2021)

2023-12-23T13:31:32+00:00

The purpose of this research is to examine, analyze, and compare how the influence of Credit Risk, Liquidity Risk, and Capital Adequacy on Banking Financial Performance Before and During the Covid-19 Pandemic by using a sample in Go Public Conventional Banking for the 2017-2021 period. This study uses a purposive sampling technique so that 42 banks are used as research samples. The independent variable Credit Risk is measured using the NPL ratio (Non Performing Loan), Liquidity Risk is measured using the LDR ratio (Loan to Deposit Ratio), and Capital Adequacy is measured using the CAR (Capital Adequacy Ratio) ratio. For the dependent variable, namely Banking Financial Performance, it is measured using the ROA (Return On Asset) ratio. The results of this study state that prior to the pandemic, Credit Risk had a significant negative effect on the Financial Performance of the Bank, while for Liquidity Risk and Capital Adequacy it had a significant positive effect on the Financial Performance of the Bank. After the Pandemic, the results stated that Credit Risk still had a significant negative effect on Banking Financial Performance, Liquidity Risk still had a significant positive effect on Banking Financial Performance, but for Capital Adequacy it did not have a significant effect on Financial Performance.

PENGARUH KOMPLEKSITAS PERUSAHAAN DAN RISIKO PERUSAHAAN TERHADAP BIAYA AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2018-2021)

2023-12-23T13:45:42+00:00

This study aims to determine and examine the effect of company complexity and company risk on audit fees. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. Sampling is carried out using the purposive sampling method with the number of companies that meet the criteria as many as 64 companies. The type of data used in this research is quantitative data. The source of data in this study is secondary data. The data analysis technique of this research uses multiple linear regression analysis using EViews 10. The dependent variable used is audit fees. The independent variables used are company complexity and company risk. The results show that the complexity of the company has a positive effect on audit fees. In addition, this study shows that the results of the company's risk as measured by the leverage ratio have no effect on audit fees.

PENGARUH FREE CASH FLOW, PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SUB SEKTOR CONSUMER GOODS INDUSTRY DI INDONESIA PERIODE 2015-2018

2023-12-23T14:20:41+00:00

Dividend policy is a result of the decision of the amount of profits earned by companies can be divided into dividends or can be replanted (profits received) as investment financing. This study aims to describe the influence of Free Cash Flow (FCF), Return on Investment (ROI), Current Ratio (CR), and Debt to Equity Ratio (DER) in the selection of shares for investment. The method used in this study is linear regression by supporting the independent factors on the dependent variable. The method in selecting samples uses a purposive sampling method and produces 26 companies. The population of this study is the companies in the Consumer Goods Industry sub-sector in the Indonesia Stock Exchange (IDX) for the period January 2015 - December 2018. Free Cash Flow (FCF), Current Ratio (CR), and Debt to Equity Ratio (DER) have a significant effect. While Return on Investment (ROI) does not affect the Dividend Payout Ratio (DPR). Simultaneously, Free Cash Flow (FCF), Current Ratio (CR), Return on Investment (ROI), and Debt to Equity Ratio (DER) related to Dividend Payout Ratio (DPR).

PENGARUH DIGITAL BANKING, CUSTOMER EXPERIENCE TERHADAP FINANCIAL PERFORMANCE (STUDI KASUS BANK CENTRAL ASIA)

2023-12-23T14:32:18+00:00

Perkembangan teknologi di sektor perbankan memiliki implikasi signifikan bagi bank terhadap pemasaran terutama dalam perbankan digital yang mempengaruhi antarmuka pelanggan. Digital Banking melalui telepon, internet dan seluler telah menjadi cara utama memberikan layanan multi-channel kepada pelanggan. Pergeseran ke arah Digital Banking berarti pemasaran dan model manajemen keuangan sedang berubah, sehingga penting bagi bank untuk memahami dampak Digital Banking pada pengalaman pelanggan dan fenomena kinerja keuangan. Penelitian ini menggunakan pendekatan desain penelitian deskriptif dengan data empiris yang dikumpulkan melalui survey online sampel karyawan Bank BCA di Jabodetabek dikarenakan hanya karena karyawan Bank BCA yang mengetahui Financial Performance pada Bank BCA. Data empiris kemudian diolah menggunakan pendekatan Structural Equation Modeling untuk menguji sejumlah hipotesis yang diajukan. Hasil dari kesimpulan penelitian ini adalah sebagai berikut: 1) Convenience memiliki pengaruh positif yang signifikan terhadap Customer Experience, 2) Functional Quality tidak memiliki pengaruh yang signifikan terhadap Customer Experience, 3) Digital Banking Service Quality memiliki pengaruh positif yang signifikan terhadap Customer Experience,4) Brand Trust memiliki pengaruh positif yang signifikan terhadap Customer Experience. 5) Digital Banking Innovation tidak memiliki pengaruh yang signifikan terhadap Customer Experience, 6) Customer Experience memiliki pengaruh positif yang signifikan terhadap Financial Performance.

FAKTOR YANG MEMPENGARUHI MINAT PEMBELIAN PRODUK RAMAH LINGKUNGAN (STUDI KASUS PADA GEN Z DI JABODETABEK)

2023-12-23T15:01:04+00:00

Environmental problems have generated a trend to preserve the environment and have brought changes in consumer attitudes and behavior by buying environmentally friendly products. This study seeks to test interest in purchasing environmentally friendly products. This research was conducted in 2020, with the variables of environmental consciousness, environmental knowledge, environmental attitude, and purchase intention towards green products. This research uses a descriptive research design approach with empirical data collected through an online survey the sample in this study is the Z generation in Jabodetabek. The empirical data is then processed using the Structural Equation Modeling approach to test a number of proposed hypotheses. The results of this study are as follows: 1) Environmental Consciousness has a significant positive effect on Purchase Intention towards Green Products, 2) Environmental Consciousness does not have a significant effect on Environmental Attitude, 3) Environmental Knowledge is proven to have a significant positive effect on Environmental Attitude, 4) ) Environmental Knowledge has no significant effect on Purchase Intention towards Green Product, 5) Environmental Attitude is proven to have a significant positive effect on Purchase Intention towards Green Product.

FAKTOR PEMBENTUK PRODUCT ATTITUDE SERTA DAMPAKNYA TERHADAP PURCHASE INTENTION: PENELITIAN PADA MINAT BELI UPCYCLED PRODUCT

2023-12-23T15:10:08+00:00

The increase in population is the main factor in increasing the amount of waste. This condition, if there is no effort to handle good waste management, will cause environmental pollution. The emergence of the waste problem in DKI Jakarta is thought to be inseparable from various factors, including a lack of knowledge about the environment and low social factors.This study used a descriptive research design approach with empirical data collected through a sample online survey of millennials in Jabodetabek. The empirical data is then processed using the Structural Equation Modeling approach to test a number of proposed hypotheses. The results of the conclusions of this study are as follows: Green Value has a significant positive effect on Product Attitude,Functional Value has a significant influence on Product Attitude, Emotional Value has a significant positive effect on Product Attitude, Aesthetic Value has a significant positive effect on Product Attitude.Social Value has a significant positive effect on Product Attitude,Self Expressive Value has a significant positive effect on Product Attitude,Product Attitude has a significant positive effect on Purchase Intention.

PENGARUH JOB ENLARGEMENT, LINGKUNGAN KERJA DAN PENGEMBANGAN KARIR TERHADAP KEPUASAN KERJA KARYAWAN TETAP PT. MAYAKSA MUGI MULIA

2023-12-23T15:32:51+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh job enlargement, lingkungan kerja dan pengembangan karir terhadap kepuasan kerja karyawan tetap PT Mayaksa Mugi Mulia. Jenis penelitian ini termasuk dalam jenis penelitian kuantitatif. Sampel yang digunakan sebanyak 60 responden. Objek penelitian ini adalah karyawan tetap PT.Mayaksa Mugi Mulia yang mengalami perluasan kerja ke anak perusahaan.Proses perhitungan dibantu menggunakan software Statistical Package for Social Science(SPSS). Metode pengumpulan data penelitian dilakukan melalui penyebaran angket (google form) dengan menggunakan lima poin skala likert sebagai alat ukur. Hasil penelitian menunjukkan bahwa job enlargement berpengaruh terhadap kepuasan kerja karyawan, lingkungan kerja berpengaruh terhadap kepuasan kerja karyawan, dan pengembangan karir berpengaruh terhadap kepuasan kerja karyawan tetap PT. Mayaksa Mugi Mulia.

PENGARUH THE BIG-FIVE PERSONALITY TRAITS TERHADAP INVESTMENT INTENTIONS DENGAN ATTITUDE TOWARDS FINANCIAL RISK SEBAGAI VARIABEL MEDIASI

2023-12-24T09:18:51+00:00

Investment intentions in Indonesia still have a low percentage, only 3% teens in Indonesia who can see the opportunity in investment. The purpose of this research is to find the effect of The-Big Five Personality Traits, Attitude towards Financial Risk, Short-Term Investment and Long-Term Investment. This study uses a questionnaire as a measuring tool, which consists of several questions and distributed to the Jabodetabek with some criteria including Z and Y respondent, 151 respondents fill up the questionnaire. This research uses Path Analysis method with AMOS-SPSS programs. The results are two variables from The Big-Five Personality Traits had effects on Attitude towards Financial Risk. Other than that, The Big-Five Personality Traits had indirect effect to Short-Term and Long-Term Investment.

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, IDENTIFIKASI ORGANISASI, KEPRIBADIAN PROAKTIF DAN OCB TERHADAP WORK ENGAGEMENT (Studi Pada Guru Dan Tenaga Kependidikan Di SMK Negeri 67 Jakarta)

2023-12-23T16:11:01+00:00

The purpose of this research is to learn about Transformational Leadership, Organizational Identification, Proactive Personality and OCB to Work Engagement. The object of this research is SMK Negeri 67 Jakarta. The population in this study were all teachers and education personnel at SMK Negeri 67 Jakarta, totaling 28 respondents. The method used in this research is quantitative with primary data collection through questionnaires. Data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 3 Application. The results showed that: 1) Transformational Leadership had a positive and insignificant effect on Work Engagement. 2) Organizational identification has a positive and significant effect on Work Engagement. 3) Proactive Personality has a positive and significant effect on Work Engagement. 4) Organizational Citizenship Behavior (OCB) has a positive and insignificant effect on Work Engagement.

PENGARUH MOTIVASI KERJA, DISIPLIN KERJA DAN KOMPENSASI FINANSIAL TERHADAP KINERJA KARYAWAN

2023-12-23T16:21:38+00:00

This study aims to determine the influence of work motivation, work discipline and financial compensation on employee performance during the Covid-19 pandemic. The data collection technique uses a questionnaire and uses 30 statement indicators using a Likert scale of 1-6. The sample used in this study were 47 respondents of employees of the DKI Bank Service Office in the south Jakarta Mayor Cluster. Data analysis in this study using Partial Least Square (PLS). Based on the research results, it can be concluded that work motivation has a positive effect on employee performance. Work Discipline has no effect on employee performance. Financial compensation has a positive effect on employee performance.

PERAN ONLINE CELEBRITY ENDORSER PADA PEMBENTUKAN SELF-BRAND CONNECTION DAN NIAT BELI PRODUK FASHION LOKAL

2023-12-23T16:34:00+00:00

This study is modification of previous research (Ho et al.2020). Modifications are made by adding additional constructs, namely Self-Brand Connection and Brand Affection. This study uses 70 respondents who are follower are of Arief Muhammad and follower of one of the local brands, Prep studio. The research method used is a quantitative approach. The analysis in study uses PLS-SEM witch is supported by SmartPLS 3.0 software. The result of this study has implications for Arief Muhammad celebrity followers, to examine and analyze the role of online celebrity endorsers in the formation of Self-Brand connections and purchase intentions of local fashion product.

PENGARUH JOB DEMANDS DAN JOB RESOURCES TERHADAP EMPLOYEE WELL-BEING (STUDI PADA KARYAWAN TETAP YANG MENJALANI WFH PENUH ATAU KOMBINASI WFH DAN WFO DI JABODETABEK)

2023-12-23T16:53:31+00:00

Changes in the work environment of employees from Work from Office (WFO) to Work Form Home (WFH) during the covid-19 pandemic created new conditions for employees, this study aim to determine, the effect of job demands and job resources on employee well-being in permanent employees, who underwent full WFH or a combination of WFH and WFO in JABODETABEK. The data collection method used in this study used an online questionnaire with a sample of 103 respondents, data analysis using structural Equation Model (SEM) based on Partial Least Square (PLS). The result of this study indicates the job demands have no effect on employee well-being for employees who carry out full WFH or a combination of WFH and WFO in JABODETABEK.

ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, DANA PIHAK KETIGA, FINANCING TO DEPOSIT RATIO DAN NON-PERFORMING FINANCING TERHADAP RETURN ON ASSET BANK UMUM SYARIAH PERIODE 2014 - 2017

2023-12-24T12:09:29+00:00

The purpose of this research is to examine and analyze relation between independent variable Capital Adequacy Ratio, Third Party Funds, Financing to Deposit Ratio, and Non-Performing Financing to Return On Asset Sharia Commercial Bank. Sampling determined by using purposive sampling method and the observation sampling is eleven Sharia Commercial Bank. Data obtained as secondary data on quarter financial report for Sharia Commercial Bank, start from quarter I for year 2014 to quarter IV year 2017. The analysis tools on this research is using multiple linear regression analysis, the hypothesis is based on prior research with similar topic and another supporting theory. The results from this research shows that Capital Adequacy Ratio have Positive significant effect on Return On Asset Sharia Commercial Bank, Third Party Funds and Non Performing Financing have negative significant on Return On Asset, meanwhile Financing to Deposit Ratio doesn't effect Return On Asset.

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN STUDI PADA BANK SYARIAH YANG TERDAFTAR DI INDONESIA)

2023-12-23T17:07:02+00:00

Profitability is the net profit level of a company obtained from operational activities. Company size can be measured by the greater the value of the company, the better the size of the company. The value of the company aims to maximize a value in order to achieve the goals and targets that have been set. The research objective is whether profitability and company size have an effect on company value at 3 (three) Islamic banks that have conducted initial public offerings on the Indonesia Stock Exchange in 2018-2019. The technique used in sampling is purposive sampling. The results of the analysis show that profitability has a negative and significant effect on firm value, firm size has a positive and significant effect on firm value.

PERBANDINGAN TINGKAT VOLUME PENJUALAN SERTA PROFITABILITAS SEBELUM DAN SESUDAH SERTIFIKASI HALAL (STUDI PADA PT. MARTINA BERTO TBK)

2023-12-23T17:15:34+00:00

The aim of this study is to determine the comparison of sales volume and profitability of companies before and after getting halal certification. In this study the authors used the method of the event study approach, event windows and event date. Using the financial statements 5 years before halal certification and 5 years after halal certification, namely in 2007 to 2017. The results of the study by the author can be concluded that there are differences in sales volume and profitability after halal certification, sales volume has increased, while profitability remains not after halal certification.

PENGARUH AIDA (ATTENTION, INTEREST, DESIRE, ACTION) DALAM IKLAN MEDIA SOSIAL INSTAGRAM TERHADAP MINAT MENABUNG NASABAH DI BANK SYARIAH MANDIRI

2023-12-23T17:21:23+00:00

Sharia banking in Indonesia has good development potential and one way that can be pursued is to provide information to the public through advertisements related to Islamic banking products. In order to increase interest in saving effectively and efficiently, a concept of AIDA (Attention, Interest, Desire, Action) is needed and social media Instagram as an advertising medium. Therefore, it is necessary to test how much influence AIDA has on the interest in saving. The data collection technique used a questionnaire with a sample of 119 respondents who have become Bank Syariah Mandiri customers and the data analysis used was multiple regression analysis. The results of this study are attention has a significant positive effect on interest in saving, interest has a significant positive effect on interest in saving, desire has a significant positive effect on interest in saving, action has a significant positive effect on interest in saving and AIDA has a significant positive effect on interest in saving.

ANALISIS PENGARUH INFLASI, NILAI TUKAR RUPIAH, DAN BI RATE TERHADAP NILAI AKTIVA BERSIH REKSADANA SYARIAH DI INDONESIA (PERIODE 2015-2019)

2023-12-23T17:51:58+00:00

This research examined the analysis of the effect of the Inflation, Rupiah Exchange Rate and BI Rate on the Net Asset Value (NAV) of Islamic Mutual Fund. Data used in this research is annualy, data start from 2015 until 2019. Sampling method used in this research is purposive sampling. This research used quantitative approach method and the analysis techniques used is multiple linear regression that using Eviews Version 10. Based on the result of this research showed that Inflation, Rupiah Exchange Rate and BI Rate stimultaneously has significant effect to Net Asset Value (NAV) of Sharia Mutual Balanced Fund. The results also show that inflation has a significant negative effect on the NAV of Islamic mutual funds. The Rupiah Exhange Rate (Exchange Rate) has a significant negative effect on the NAV of Islamic mutual funds and Bank Indonesia (BI) Rate significant positive effect of the NAV of Islamic mutual funds.

PENGARUH MOTIVASI KERJA, PELATIHAN KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN BANK SYARIAH INDONESIA (STUDI KASUS PADA PT. BANK SYARIAH INDONESIA CABANG BLOK M)

2023-12-23T18:02:32+00:00

Work motivation, job training and organizational culture have a strong relationship with employee performance. This study aims to determine the effect of employee performance, job training and organizational culture on employee performance at PT. Bank Syariah Indonesia Blok M Branch. Population data at Bank Syariah Indonesia Blok M branch is used to measure employe performance. This technique is used if the population has members/elements that are not homogeneous and proportionally stratified (Suharsimi Arikunto, 2005: 98). Empirical results prove that employee performance, job training and organizational culture have a positive effect on improving employee performance. The results of this study are certainly useful for employees of Bank Syariah Indonesia. Furthermore, the role of organizational culture must be increased again because it is proven that organizational culture has an effect on employee performance. By looking at the fact that the influence of Work Motivation, Job Training and Organizational Culture is quite strong, then these factors must be made a special part in terms of implementing work programs to further improve performance.

ANALISIS KINERJA SAHAM BANK SYARIAH INDONESIA SATU TAHUN PASCA MERGER (STUDI KASUS BANK SYARIAH INDONESIA, TBK)

2024-02-19T01:48:46+00:00

This study reveals the performance of Bank Syariah Indonesia, compared to the performance of BRISyariah which is one of the banks that merged into BSI. Prior to the merger, there were three Sharia Banks owned to the state-owned Bank Association, namely Bank BRISyariah (BRIS) which had gone public, as well as Bank BNI Syariah (BNIS) and Bank Syariah Mandiri (BSM) which had not gone public. BSI's financial performance is better than the financial performance of BRIS, BNIS, and BSM as can be seen from the income statement and balance sheet, as well as from financial ratios such as ROA, ROE, EM, PM and AU. BSI's stock performance is also better than the stock performance of BRIS, as can be seen from PER and PBV. The improvement in financial performance and stock performance after the merger shows that the synergy and increased economies of scale resulting from the merger have had a positive impact on the bank's financial performance, which has also been appreciated by shareholders on the stock exchange. Meanwhile, the analysis of BSI's stock beta shows that the number after the merger is higher than the BRIS beta before the merger. However, the increase in beta cannot be concluded as an increase in systematic risk, because the beta of BNIS and BSM are not yet known.

ANALISA DAMPAK RISIKO KREDIT, RISIKO LIKUIDITAS DAN EFISIENSI OPERASIONAL TERHADAP RETURN ON ASSET PADA BANK UMUM KONVENSIONAL SELAMA PERIODE 2016-2020

2024-02-19T01:38:15+00:00

This research is performed in order to test the influence of the variable Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) and BOPO toward Return on Asset (ROA). Sampling technique used is purposive sampling with criteria as General Banking in Indonesia who provide financial report and traded during period 2016 through 2020. The Data is based on annual report conventional bank period 2016 to 2020. Obtained by amount sampel as much 65 company from 92 conventional banking company in Indonesia 2016-2020 period. Analysis technique used is multiple linear regression and hypothesis test use t-statistic to test coefficient of regression partial and also f-statistic to test the truth of collectively influence in level of significance 5%. Others also done a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. During research period show as data research was normally distributed. Based on multicolinierity test, heteroscedasticity test and autocorrelation test variable digressing of classic assumption has not founded, its indicate that the available data has fulfill the condition to use multi linier regression model. From the result of analyse indicate that data NPL, LDR and BOPO in partial significant toward ROA conventional bank period 2016-2019 at level of significant less than 5%. Meanwhile data conventional bank period 2016-2020 NPL and BOPO in partial significant toward ROA, but LDR not significant at level of significant less than 5%.

THE EFFECT OF BANK RISK ON FINANCIAL PERFORMANCE (CASE STUDY PT BANK NEGARA INDONESIA, TBK PERIOD 2018 - 2022)

2024-02-19T01:57:38+00:00

One of the bank financial performance is influenced by bank risk factors. This study aims to determine the effect of banking risk analyzed from credit risk (NPL), market risk (NIM), liquidity risk (LDR) and operational risk (BOPO) on financial performance (ROA) and (ROE) at PT Bank Negara Indonesia, Tbk for the period 2018-2022. The analysis method used is descriptive analysis with a quantitative approach. Hypothesis testing is carried out using the SPSS22 data processing application, to carry out the classical assumption test, multiple linear regression test, correlation test (R), determination coefficient test (R2), partial significance test (t test) and simultaneous significance test (F test). The results showed that partially NPL had no effect on ROA and ROE; NIM had a significant positive effect on ROA and ROE; LDR had a significant positive effect on ROA and ROE; BOPO had no effect on ROA and ROE of PT Bank Negara Indonesia, Tbk for the period 2018-2022. The results also show that NPL, NIM, LDR and BOPO simultaneously have a significant positive effect on ROA and ROE of PT Bank Negara Indonesia, Tbk for the period 2018-2022.

ANALISIS KELAYAKAN PEMBERIAN KREDIT UNTUK PROYEK PEMBANGUNAN FIBER OPTIK SEPANJANG REL KERETA API DI PULAU JAWA MILIK PT INTEGRASI JARINGAN EKOSISTEM

2024-02-19T02:05:13+00:00

This study aims to analyze the financing feasibility of the fiber optic cable network development project that will be carried out by PT Integrasi Jaringan Ekosistem which will be financed by the Bank. Therefore this study is for academic purposes so that the assumptions used are the assumptions of the lending bank in accordance with the provisions that apply to the bank. The analysis used in granting credit includes management analysis, industry analysis, risk analysis and project feasibility analysis. The financial aspect is based on the calculation of NPV, IRR, PI and PP. From the calculation results and several assumptions, it is concluded that this project is feasible to run and obtain financing from the Bank. In addition, a sensitivity analysis is carried out to find out how far the investment can remain feasible if there are several changes in conditions or variables. The implication of this research, it is hoped that the Bank as a financier will get an idea of the feasibility of the project and the benefits that can be obtained, and for PT Integrasi Jaringan Ekosistem can facilitate the planning, execution of work, monitoring, and also project control.