Journal of Accounting, Management and Islamic Economics

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 -2022

intan zagita putri, Will Andilla Darniaty — Sat, 01 Jun 2024 00:00:00 +0000

The research studied aims to determine the effect of financial performance using profitability proxied by Return On Assets (ROA), liquidity proxied by Current Ratio (CR), leverage proxied by Debt to Equity Ratio (DER), and company size proxied by SIZE. The sample in this study is retail companies that have been listed on the Indonesia Stock Exchange from 2020 – 2022. This study uses secondary data in the form of annual financial reports obtained from the Indonesian stock exchange website. Data analysis was carried out by multiple linear regression. The results showed that financial performance using the profitability ratio had no effect on the timeliness of submitting financial reports, liquidity and company size showed that it had a positive effect on the timeliness of submitting financial reports. And leverage shows that it has a negative effect on the timeliness of submitting financial reports.

PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK JAKARTA

Susilowati Susilowati, Sparta Sparta — Sat, 01 Jun 2024 00:00:00 +0000

The purpose of this study was to the Effect of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover on Profitability of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange (Period 2016 – 2020). The data used in this paper were obtained from financial report data published by IDX, which was taken from the website www.idx.co.id. The theoretical basis used is signal theory. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 – 2020. The sampling technique used the purposive sampling method, so there were 41 companies as a sample. The data is processed using the Eviews v.10 application.

Hypothesis testing using partial test (t statistical test). The results showed that Cash Turnover, Accounts Receivable Turnover, Inventory Turnover, Firm Size and Leverage had a positive effect on Profitability and simultaneously had a positive effect on Profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 – 2020.

ANALISIS FINANCIAL, NON-FINANCIAL INDICATORS, DAN CORPORATE GOVERNANCE TERHADAP PREDIKSI FINANCIAL DISTRESS (PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020)

Dea Syifa, Wiwi Idawati — Sat, 01 Jun 2024 00:00:00 +0000

Financial distress is a condition where the company experience a deteriorating stage of the financial situation before bankruptcy. This study aimed to prove the influence of financial, non-financial and corporate governance indicators on financial distress in transportation sector listed on the Indonesian Stock Exchange periods 2016-2020.

This study used the Springate method (S-score) to measure the level of financial distress. The sample was obtained by purposive sampling method in obtain 21 companies in transportation sector. The data used is secondary data in the form of annual reports from the publication of Indonesia Stock Exchange. Data analysis technique used in this study is multiple linear analysis panel data which is processed using Eviews 10 software. The hypothesis is obtained from previous research and various theories from other sources.

The results of this study indicate that interest coverage ratio has a positive influence on financial distress and going concern opinion has a negative influence on financial distress. Meanwhile, long-term debt to equity ratio, age of company, independent board of commissioners, and institutional ownership did not has a influence on financial distress.

DAMPAK REAL EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI MODERATING VARIABLE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2015–2019

Nur Indah Aggianti, Nova Novita — Sat, 01 Jun 2024 00:00:00 +0000

The research has a purpose to determine and analyze the impact of real earnings management (REM) on firm value and institutional ownership in moderating the impact of real earnings management (REM) on firm value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The population in this research are a manufacturing companies in food and beverage sub-sector, that obtain sample of 9 companies after through the sample selection process using the purposive sampling method. The result of this research indicate that real earnings management (REM) proxied by abnormal CFO, abnormal production cost, and abnormal discretionary expenses has a negative effect on firm value, institutional ownership is able to moderate the effect of real earnings management (REM) proxied by abnormal CFO, abnormal production costs, and abnormal discretionary expenses on firm value. The implication of the result of this reseach are that company management, the investor, and the academics expected to consider the practice of real earnings management (REM) in order to degrade the firm value.

OPERATING CAPACITY, PROFITABILITY, SALES GROWTH MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021:SEBELUM DAN SEMASA PANDEMI COVID-19

Azhar Shafa Putri Nabila, Vidiyanna Rizal Putri — Sat, 01 Jun 2024 00:00:00 +0000

This study examines the effect of Operating Capacity, Profitability, Sales Growth on Financial Distress. This study compared two periods, namely the period before Covid-19 (2017-2019) and the period during Covid-19 (2019-2021). This study uses data from 21 retail sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study used a purposive sampling technique with predetermined criteria. The research method used in this research is a multiple linear regression analysis technique using E-views 9 software. The results of this study indicate that Operating Capacity has no effect on Financial Distress in the period before Covid-19 (2017-2019) and during Covid-19 (2019-2021). Sales Growth had no effect on Financial Distress in the pre-Covid-19 period (2017-2019), but Sales Growth had a positive effect on Financial Distress during the Covid-19 period (2019-2021). Profitability has a negative effect on Financial Distress in the period before Covid-19 (2017-2019) and during Covid-19 (2019-2021).

PENGARUH INTEREST BASED INCOME, FEE BASED INCOME DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP RETURN ON ASSETS (ROA)

fachri Husein Al Farizi, Bani Saad — Sat, 01 Jun 2024 00:00:00 +0000

This study aims to determine Interest Income, Fee Based Income, Capital Adequacy Ratio and Return On Asset in conventional bank BUMN in Indonesia. This study uses data from 4 BUMN conventional banking that have been listed on the Indonesia Stock Exchange. Hyphotesys in this study was tested by descriptive statistics and using multiple regression analysis. The result of this study show that interest income has a negative effect, fee-based income has no effect, and capital Adequacy ratio has a positive effect on return on assets for the 2017Q1 – 2021Q4 period.

PENGARUH GREEN INNOVATION DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021

nada Yasya, Muchlis Muchlis — Sat, 01 Jun 2024 00:00:00 +0000

This study aims to examine and analyze the effect of Green Innovation and Financial Performance on firm value proxied by Tobin's Q and Price to Book Value. This study uses a multiple linear regression equation model which is processed with Eviews software version 12. The sample for this research is food and beverage sub-sector companies listed on the Indonesian Stock Exchange for the period 2017 – 2021 using a purposive sampling technique. The results showed that Green Innovation has a negative effect on Tobin's Q and Price to Book Value, Return On Assets has a positive effect on Tobin's Q and Price to Book Value, Earnings Per Share has no effect on Tobin's Q and Price to Book Value, and Debt To Equity Ratio has no effect on Tobin's Q, but has a positive effect on Price to Book Value. These results provide an indication that companies in the food and beverage sub-sector in Indonesia that carry out green innovation consider that the disclosure and implementation of this innovation does not result in the company getting rewards from investors in the form of an increase in share prices and financial performance remains a factor that cannot be separated from investors' assessment of firm value.

ANALISIS PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP TRANSFER PRICING PADA PERUSAHAAN MULTINASIONAL YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2016-2020

Dini Andhika, Sparta Sparta — Sat, 01 Jun 2024 00:00:00 +0000

The purpose of this study is to determine and analyze the effect of income tax variable, tunneling incentive and bonus mechanism to transfer pricing. The sample selection using purposive sampling method and the sample of this research are 8 multinational companies listed in Indonesian Stock Exchange (IDX). The data are obtained from secondary data of annual report of basic and multinational companies listed in Indonesian Stock Exchange in 2016 to 2020. The analysis technique used is binary logistic regression analysis. The hypothesis in this study is based on previous research and various other supporting theories The results of this study indicate that the income tax and tunneling incentive have a negative effect on transfer pricing, while the Bonus Mechanism has a positive effect on transfer pricing.

PENGARUH PRICE EARNINGS RATIO (PER), PRICE TO BOOK VALUE (PBV), DAN INFLASI TERHADAP HARGA SAHAM PERUSAHAAN FARMASI YANG TERCATAT DI BEI 2017-2021

Rafly Raditya Syahputra, Wiwi Idawati — Sat, 01 Jun 2024 00:00:00 +0000

The purpose of this research is to analyse the influence of Price Earnings Ratio, Price to Book Value, and Inflation toward Stock Prices of pharmacy companies listed on Indonesia Stock Exchange in the period of 2017-2021. The sample of this research consists of 8 pharmacy companies. The dependent variable is represented by the stock price index, while the independent variables in this study are Price Earnings Ratio, Price to Book Value, and inflation. The research method used is a quantitative method that takes into account the company's market ratios of financial reports obtained from the IDX website and the level of inflation in Indonesia. Partially, the results of this study indicate that during the 2017-2021 period Price to Book Value has a positive and significant influence toward pharmacy companies stock prices. While price earnings ratio and inflation didn’t have a significant influence toward pharmacy company stock prices.

PENGARUH PROFITABILITAS, ASSET QUALITY, CAPITAL STRUCTURE DAN MARKET RESPONSE TERHADAP KOMPENSASI EKSEKUTIF SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019

Priscilia Andriana Lengo, Taufik Hidayat — Sat, 01 Jun 2024 00:00:00 +0000

The purpose of this research is to determine the impact of profitability, asset quality,capital structure and market response on executive compensation of 33 banks sector in Indonesia Stock Exchange period 2015 -2019. Financial Performance of banks used in this study is Profitability measured by Return On Asset (ROA), Asset quality measured by Non Performing Loan (NPL), capital structure measured by Capital Adequacy Ratio (CAR), and Market Response measured by Price Earning Ratio (PER). The result of this study showed that Profitability (ROA) has a positive significant to executive compensation, Asset quality (NPL) and Capital structure (CAR) has no significant effect on executive compensation. While market response (PER) has a negative significant to executive compensation.

PENINGKATAN KINERJA PEGAWAI BERDASARKAN KEPEMIMPINAN, DAN MOTIVASI KERJA MELALUI KEPUASAN KERJA : STUDI PADA PEGAWAI TETAP DAN NON-PIMPINAN PT. KIE INDONESIA

Rahmah Syakbaniah, Santi Rimadias — Sat, 01 Jun 2024 00:00:00 +0000

This research aims to find out what factors influence employee performance, and researchers also want to know how much influence the independent variables influence employee performance, namely leadership and work motivation, through job satisfaction. The sample for this research is permanent employees (non-leaders) of PT. KIE Indonesia (Kumon) totalling 50 people. This research uses a quantitative research design carried out through interviews and questionnaires in data collection. In this research, data collection was carried out over a period of 36 days starting from 24 June 2023 to 29 July 2023. The supporting application used as a tool to calculate data for this research was using SmartPLS 4.0 software. The research results show that there is a positive influence between leadership on two variables, namely work motivation and job satisfaction, then work motivation has an influence on two variables, namely job satisfaction and employee performance, work motivation also has an influence on employee performance through job satisfaction. However, this research also shows that leadership has no effect on employee performance, and it has also been proven that leadership has no effect on employee performance through job satisfaction. Suggestions for further research are expected to be able to examine a wider range of objects, and not only at PT. These include work discipline, competence, and organizational culture.

PENGARUH LINGKUNGAN KERJA, BEBAN KERJA DAN MOTIVASI TERHADAP KEPUASAN KERJA SERTA DAMPAKNYA TERHADAP LOYALITAS KARYAWAN (STUDI KASUS PADA KARYAWAN PT. X YANG BEKERJA DI CUSTOMER PRODUCT DIVISION)

Lana Afril Andinni, Paulina Harun — Sat, 01 Jun 2024 00:00:00 +0000

This study aims to examine the effect of work environment, workload, and motivation on job satisfaction and its effect on employee loyalty. The sample used in this research is 200 employees of PT. X in customer product division. The data collection technique used was a survey in the form of questionnaires made on the Google From and distributed online to employees of PT. X in customer product division. The data analysis method used in this research is structural equation model analysis (SEM) and processed using the AMOS 23 application. The result of the analysis using SEM show that, the work environment has a positive but not significant effect on job satisfaction, the work environment has a positive and significant influence on employee loyalty, workload has a positive (not negative) and significant effect on job satisfaction, workload has a positive (not negative) and not significant on employee loyalty, motivation has a positive and significant effect on job satisfaction, motivation has a positive and significant effect on employee loyalty, job satisfaction has a positive and significant effect on employee loyalty, job satisfaction cannot mediate the relationship between work environment and employee loyalty, job satisfaction cannot mediate the relationship between workload and employee loyalty, job satisfaction mediates the relationship between motivation and employee loyalty.

PENGARUH ONLINE CONSUMER REVIER, DIGITAL PAYMENT, SOCIAL MEDIA ADVERTISEMENT, DAN INFLUENCER ENDORSMENT TERHADAP PURCHASE INTENTION PADA PRODUK SKINCARE Y.O.U BEAUTY

Elvira Leonita, Deni Wardani — Sat, 01 Jun 2024 00:00:00 +0000

This study aims to test and analyze the influence of Online Consumer Review, Digital Payment, Social Media Advertisement, and Influencer Endorsement on Purchase Intention in Y.O.U Beauty skincare products. Primary data collection was carried out for 1 weeks using a research sample of 89 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 Social Media Advertisement and Influencer Endorsement have a positive effect on Purchase Intention. Online Consumer Reviews negatively affect Purchase Intention. However, Digital Payment has no effect on Purchase Intention.

PENGARUH STRES KERJA, PROGRAM INSENTIF DAN MOTIVASI TERHADAP KINERJA DRIVER OJEK ONLINE

Ariq Akbar Rabbani, Wasi Bagasworo — Sat, 01 Jun 2024 00:00:00 +0000

This study aims to examine the effect of work stress, incentive programs and work motivation of online motorcycle taxi drivers for study on Shopee Food drivers who are domiciled in DKI Jakarta. The independent variables in this study are work stress, incentive programs and work motivation. The dependent variable in this study is the performance of Shopee Food drivers. This study uses the PLS or Partial Least Square method with SmartPLS 4.0 software. The data collection technique uses the Googleform application questionnaire to collect respondent information. The sample in this study are all members of the Shopee Food driver population who live in DKI Jakarta with a total sample of 102 respondents. The results of the analysis show that work stress has no negative effect on the performance of Shopee Food drivers. The Incentive Program has a positive and significant effect on the performance of Shopee Food drivers. Work motivation has a positive and significant effect on the performance of Shopee Food drivers.

PENGARUH PENGGUNAAN MEDIA SOSIAL SELAMA STUDY FROM HOME TERHADAP MOTIVASI BELAJAR DAN DISIPLIN BELAJAR (STUDI KASUS PADA MAHASISWA PENGGUNA AKTIF MEDIA SOSIAL SELAMA STUDY FROM HOME)

Lathifa Nourthalia Putri, Antyo Pracoyo — Sat, 01 Jun 2024 00:00:00 +0000

This study aims the influence of social media, study from home, learning motivation, and learning dicipline on the college students who is actively using social media during study from home in South Jakarta. The independent variables in this study are Social Media and Study From Home. While, the dependent variables in study are Learning Motivation and Learning Dicipline. Hypothesis in this study uses the SEM (Structural Equation Modeling) method, which is supported by SmartPLS 3.2.9 and IBM SPSS Statistics 26 application devices. The data collection technique in this study used an online questionnaire with the Google Form application to collect the respondents’ informations, who were a college students who is actively using social media during study from home in South Jakarta. The results of this study indicate that: 1) Social Media has a positive and significant effect on Study From Home; 2) Study From Home does not have an effect on Learning Motivation; 3) Study From Home does not have an effect on Learning Dicipline.

ANALISIS PENGARUH TASK TECHNOLOGY FIT DAN SATISFACTION TERHADAP CONTINUANCE INTENTION: TELAAH PADA NASABAH LIVIN’ MANDIRI SE- JABODETABEK

Rini Afriani Sinaga, Whony Rofianto — Sat, 01 Jun 2024 00:00:00 +0000

The mobile banking application is an efficient and effective online banking service. However, the use of mobile banking services is still quite limited. One of the contributing factors is the technological task of the mobile banking application that does not meet customer expectations. Thus, this study aims to examine and analyze the relationship between task technology fit and satisfaction in increasing the intention to continue using the Livin' Mandiri mobile banking application.

The data in this study were collected from an online survey (questionnaire) taken from the Jabodetabek area. The author uses the PLS-SEM approach in processing data from 96 Bank Mandiri customer respondents. The results of hypothesis testing show that perceived usefulness has not proven to have a positive effect on satisfaction and attitude has not proven to have a positive effect on continuance intention.

Meanwhile, the significant results include: task technology fit has a positive effect on perceived usefulness, perceived value has a positive effect on satisfaction, perceived usefulness has a positive effect on continuance intention, perceived usefulness has a positive effect on attitude, and finally satisfaction has a positive effect on continuance intention.

ANALISIS PERBANDINGAN CAMEL PADA BANK BCA SYARIAH SEBELUM DAN SELAMA PANDEMI COVID-19

Intan Purnama Sari, Erric Wijaya — Sat, 01 Jun 2024 00:00:00 +0000

The Covid-19 pandemic has had an impact on various aspects of the economy and business activities. The Covid-19 pandemic has an impact on banking and financial performance which will af ect the level of bank health. There is a way that can be done to determine the impact of the pandemic regarding bank health, namely by requiring objective and precise benchmarks. This research aims to analyze financial reports on the performance of Sharia Banks before the Covid-19 pandemic and during the Covid-19 pandemic. The data analysis method applied in this research is quantitative descriptive analysis. Quantitative analysis is a scientific method because it meets scientific principles, namely empirical concreteness, objective, measurable, rational and systematic. This analysis uses research data in the form of numbers and carries out statistical analysis (Sugiyono, 2013). Then, the analysis tool in this research uses the time series data analysis model. The sampling method in this research is Non-Probability Sampling. The sampling technique for this research is saturated sampling. 12 samples were applied before the Covid-19 pandemic and 12 samples were applied during the Covid-19 pandemic. The testing tool used is SPSS version 24. The research results show that the CAMEL method shows that in the Capital Adequacy Ratio, Non Performing Financing, BOPO ratios there is a significant dif erence between before the Covid-19 pandemic and during the Covid-19 pandemic, while the Return on Assets indicator shows that there is no significant dif erence between before and during the Covid-19 pandemic. Financing to Deposit Ratio shows that there is no significant dif erence between before and during the Covid-19 pandemic.

PENGARUH FAMILY WORK CONFLICT DAN KOMPENSASI FINASIAL PADA KEPUASAN KERJA SERTA PENGARUH KEPUASAN KERJA PADA KINERJA KARYAWAN WANITA BAGIAN FRONTLINER BANK DI JABODETABEK

Fellia Elsa Garini, Ossi Ferli — Sat, 01 Jun 2024 00:00:00 +0000

This study aims to test and determine the effect of family work conflict and financial compensation on job satisfaction and determine the effect of job satisfaction on performance. The independent variables in this study are employee performance and job satisfaction. The data collection technique used in this study was a questionnaire distributed online using a googleform link which then the researcher managed to get a sample of 95 respondents who were employees who were either married or not who worked at the Frontliner Bank as CS or Teller. The results in this study show that family work conflict has no negative effect on job satisfaction, and financial compensation has a positive and significant effect on job satisfaction and job satisfaction has a positive and significant effect on performance.

PENGARUH SOCIAL MEDIA USAGE, PEER INFLUENCE TERHADAP KEPUTUSAN PEMBELIAN MELALUI ELECTRONIC WORD OF MOUTH SEBAGAI VARIABEL INTERVENING PADA ONLINE MARKETPLACE

Muhammad Naufal Rafi Hendarman, Meta Andriani — Sat, 01 Jun 2024 00:00:00 +0000

This study aims to examine the influence of social media, peer influence on purchasing decisions through electronic word of mouth as an intervening variable in online marketplaces. Primary data collection is carried out for 1 week. This study used a research sample that had met the criteria of 100 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 Social Media Usage have a positive effect on Electronic Word of Mouth. Peer Influence positively influences Electronic Word of Mouth. Social Media Usage has a positive effect on Purchase Decision. Peer Influence has no effect on Purchase Decisions. Electronic Word of Mouth has no effect on Purchase Decision. Social Media Usage does not affect Purchase Decisions through Electronic Word of Mouth. Peer Influence does not affect Purchase Decisions through Electronic Word of Mouth.

PENERAPAN KEPUTUSAN HEDGING PADA SUATU PERUSAHAAN (STUDI KASUS SUB SEKTOR TAMBANG MINERAL BATUBARA YANG TERDAFTAR DI BEI TAHUN 2019 – 2022)

Nur Intannia Putri, Ahmad Setiawan Nuraya — Sat, 01 Jun 2024 00:00:00 +0000

This research was conducted to determine the influence of independent variables such as leverage, company size, cash flow volatility and liquidity on hedging decisions in coal mineral mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2022. This research uses secondary data taken from the company's official website in the research. This research uses coal mineral mining sub-sector companies as a population for a period of 5 years. This research uses purposive sampling with the criteria that have been found and a total of 17 companies. The research uses the logistic regression analysis method and uses the IBM SPSS Statistics 26 application. The results of the test show that the independent variable leverage has a positive effect on hedging decisions, while the independent variables company size, cash flow volatility do not have a positive effect on hedging decisions, and the free variable liquidity does not have a negative effect on hedging decisions.

PENGARUH DANA PIHAK KETIGA (DPK), PEMBIAYAAN BAGI HASIL, DAN FEE BASED INCOME TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA PERIODE 2014-2018

Rafid Farhan Ramadhan, Alvien Nur Amalia — Sat, 01 Jun 2024 00:00:00 +0000

This study aims to discuss and analyze Third Party Funds (DPK), Profit Sharing Finance and Fee Based Income. The data used in this study are secondary data from January 2014 - December 2018. This study uses the method of multiple linear regression analysis using the SPSS 24 computer program. The results of this study indicate that Third Party Funds (DPK), Profit Sharing Finance, and Fee Based Income simultaneously or jointly affect Profitability (ROA). Results on Fee Based Income affect partially to profitability (ROA), Third Party Funds are not affect partially to Profitability, profit sharing finance is not affect partially to Profitability (ROA).

PENGARUH LITERASI KEUANGAN SYARIAH, RELIGIUSITAS DAN PERSEPSI TERHADAP MINAT MENJADI NASABAH BANK SYARIAH PADA MAHASISWA STIE INDONESIA BANKING SCHOOL

Muhammad Rafly Tezzarino, Zulfison Zulfison — Sat, 01 Jun 2024 00:00:00 +0000

This study aims to discuss the influences that influence the interest in becoming a customer of Islamic banks in STIE Indonesia Banking School students. The independent variables obtained from the preliminary survey results are Islamic Financial Literacy, Religiosity, and Perception. While the dependent variable obtained is the interest in becoming a customer. Analysis testinduded normality test, linearity test, and multicolinierity test. Hypothesis test using multiple regression. The population is STIE Indonesia Banking School students, with a sample of 105 respondents. The sampling technique used purposive sampling. By using a quantitative descriptive approach. The results of this study indicate that Islamic Financial Literacy has a significant positive effect on interest in becoming a customer, Religiosity has a significant positive effect on interest in becoming a customer, Perception has a significant positive effect on interest in becoming a customer.

STRATEGI PEMASARAN RESTO SOTO BETAWI H.USMAN, TANGERANG SELATAN, BANTEN

Rizky Maulana Ibrahim, Raden Bambang Budhijana — Sat, 01 Jun 2024 00:00:00 +0000

Strategi pemasaran adalah cara mendasar yang dirancang untuk mencapai perusahaan dengan mengembangkan kelebihan bersaing yang berkelanjutan melalui pasar yang telah di targetkan dengan program pemasaran yang digunakan untuk melayani pasar sasaran tersebut. Penelitian ini bertujuan untuk merumuskan strategi yang tepat bagi Rumah Makan Soto Betawi H.Usman, Bintaro, Tangsel, Banten, untuk bertahan dalam dunia bisnis, dan mencari solusi atas strateginya secara komprehensif untuk meningkatkan kelangsungan bisnis Rumah makan Soto Betawi H usman, Metode penelitian ini menggunakan Metode Kualitatis Deskriftif analitif dengan teori SWOT, IFE, dan EFE. Hasil penelitian menyimpulkan pertemuan SO. Namun, dari hasil pengamatan langsung di lapangan dan melakukan pembobotan langsung dengan tenant penyewa, hasil yang didapatkan berbeda yaitu yang berada di dalam kolom pertemuan ST pada matriks SWOT. Pada kolom pertemuan ST dapat diamati bahwa”Soto Betawi H Usman” memiliki kekuatan yang cukup untuk melakukan perkembangan dalam dunia usaha, namun masih memiliki ancaman yang tinggi dari pesaing sehingga bisa menjadi penghambat untuk kemajuan usaha dari ”Soto Betawi H Usman.

PENGARUH PENGETAHUAN, PENDAPATAN, DAN RELIGIUSITAS TERHADAP MINAT MUZAKKI DALAM MEMBAYAR ZAKAT PENGHASILAN DI KOTA DEPOK DENGAN FAKTOR USIA SEBAGAI VARIABEL MODERASI

Putri Febriyanti, Sulistyowati Sulistyowati — Sat, 01 Jun 2024 00:00:00 +0000

This research aims to empirically test the variables in the research that is whether there is influence between knowledge, income, and religiosity on the interest of muzakki paying income zakat, with an age factor as a moderator variable. The sample in this research were muzakki in Depok City amounting 114 respondents. This type of research is field research by questionnaire. The data analysis technique used was moderartion regression analysis (MRA) it uses SPSS software version 25 to test the relationship of variables. From the results of the T (partial) test in this research it is known that only knowledge and religiosity that has a significant effect on the interest of muzakki to paying income zakat in Depok City. Income does not affect the interest of muzakki paying income zakat in Depok City. The age factor is can to moderate the influence of knowledge and religiosity on the interest of muzakki to pay income zakat in Depok City. The age factor is can not to moderate the influence of income on the interest of muzakki to pay income zakat in Depok City. From the results of the F (simultaneous) test in this research it is known that the knowledge, income, and religiosity simultaneously has a significant effect on the interest of muzakki to paying income zakat on Depok City moderated by the age factor.

PENGARUH KUALITAS PELAYANAN, PROMOSI, DAN PENGETAHUAN PRODUK TERHADAP PEMBIAYAAN MURABAHAH CICILAN EMAS (STUDI PADA BANK XYZ)

Nabila Nabila, Puspita Puspita — Sat, 01 Jun 2024 00:00:00 +0000

Investasi emas pada saat ini cukup banyak diminati oleh masyarakat, salah satu alasannya karena emas tidak terdampak inflasi sehingga meminimalisir resiko kerugian dan investasi emas mudah untuk didapat dan mudah untuk dijual kembali. Bank syariah dapat dijadikan salah satu alternatif yang dapat dimanfaatkan oleh masyarakat untuk melakukan investasi emas. Layanan yang paling banyak diminati oleh nasabah yang tersedia di Bank syariah adalah layanan pembiayaan cicilan emas. Tetapi, walaupun banyak nasabah yang memiliki ketertarikan terhadap investasi emas di sisi lain nasabah secara umum tetap memiliki pertimbangan lain dalam mengambil keputusan untuk memilih produk tabungan emas. Sehingga, penelitian ini bertujuan untuk melihat pengaruh kualitas pelayanan, promosi, dan pengetahuan produk terhadap pembiayaan murabahah cicilan emas di Bank XYZ (Bank Syariah Indonesia Kantor Cabang Pembantu Tangerang Cirendeu). Penelitian ini menggunakan desain penelitian kuantitatif dengan teknik pengumpulan data melalui wawancara, kuesioner yang disebarkan secara online. Metode analisis data yang digunakan adalah analisis regresi berganda. Sampel dalam penelitian ini berjumlah 84 nasabah cicil emas tahun 2017-2021. Hasil penelitian menunjukan bahwa terdapat pengaruh kualitas pelayanan terhadap peningkatan jumlah nasabah pembiayaan murabahah cicilan emas di Bank Syariah Indonesia Kantor Cabang Pembantu Tangerang Cirendeu, tidak adanya pengaruh promosi terhadap peningkatan jumlah nasabah pembiayaan murabahah cicilan emas di Bank Syariah Indonesia Kantor Cabang Pembantu Tangerang Cirendeu, dan terdapat pengaruh pengetahuan produk terhadap peningkatan jumlah nasabah pembiayaan murabahah cicilan emas di Bank Syariah Indonesia Kantor Cabang Pembantu Tangerang Cirendeu.