Jurnal Keuangan dan Perbankan

Analisis Peningkatan Upaya Pemungutan Pajak (Tax Effort) Kabupaten/Kota di Provinsi Jawa Tengah

Annisa Dwi Paramitha — 2024-06-16

Regional Tax Collection Efforts in Indonesia are still low. There are only a few local governments in Indonesia with Tax Effort values above the average. There is a unique fact that the 3 (three) regions that contribute the largest regional taxes in Indonesia (apart from DKI Jakarta), namely the regions in West Java, East Java and Central Java, actually have Tax Effort values that are still below the average. flat. The aim of this research is to determine the influence of variables such as GRDP per capita, Development of the Manufacturing Industry Sector, Development of the Services Sector, Number of MSMEs, and Capital Expenditures on District/City Tax Effort in Central Java Province. The data used in this research is secondary and panel data. The research time span covers seven years, from 2017 to 2023, involving 35 districts/cities in Central Java Province. Data sources were obtained from the Ministry of Finance (Directorate General of Fiscal Balance) and the Central Statistics Agency. Data analysis in this research used multiple linear regression analysis. The results obtained showed that the development of the service sector and MSMEs had a positive impact on Regency/City Tax Effort in Central Java.

Pengaruh Financial Slack, Free Cash Flow, dan Firm Size Terhadap Corporate Social Responsibility Expenditure (CSRE) Pada Perusahaan LQ 45

Latifa Putri Pawitan — 2024-06-16

This study aims to determine the relationship between financial slack, free cash flow, and firm size on corporate social responsibility expenditure. This study uses data from companies listed on the LQ 45 index 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 linear regression analysis technique using Eviews 10 software. The results of this study show that simultaneously financial slack, free cash flow and firm size have a significant effect on CSR expenditure. Partially, financial slack has no effect on CSR expenditure, free cash flow has a positive effect on CSR expenditure, and company size has a negative effect on CSR expenditure. Meanwhile, firm age as a control variable in this study has no effect on CSR expenditure.

Pengaruh Profitabilitas dan Likuiditas Terhadap Zakat Perusahaan Pada Bank Umum Syariah di Indonesia

Nur Evita Bela — 2024-06-16

This research aims to determine the influence of profitability and liquidity on corporate zakat (Islamic almsgiving) for Islamic Commercial Banks in the period of 2021-2023 in Indonesia. The population of this study consists of Islamic Commercial Banks operating in Indonesia. The research employs purposive sampling as the sampling method. After selection, the sample includes four Islamic Commercial Banks: Bank Muamalat Indonesia, Bank Syariah Indonesia, Bank Mega Syariah, and Bank Panin Dubai Syariah. This research follows a quantitative approach using multiple regression analysis, and the analysis is conducted using SPSS. The research results indicate that the profitability variables, proxied by Return On Equity (ROE) and the Operating Expenses to Operating Income Ratio (BOPO), and the liquidity variable, proxied by Financing to Deposit Ratio (FDR), collectively have a positive and significant impact on corporate zakat. In partial testing, the Profitability variable, which is proxied by Return On Equity (ROE), has a significant positive influence on the company's zakat expenditure, while the Operating Costs, Operating Income (BOPO) has no effect on the company's zakat expenditure, and the Liquidity variable, which is proxied by the Financing to Deposit Ratio. (FDR) has a significant negative effect on company zakat expenditure. This explains how the profitability and liquidity of Islamic banks can affect their social obligations in paying corporate zakat, which is an important aspect of the Islamic economy in Indonesia.

Pengaruh Teknologi Informasi, Stres Kerja dan Kompensasi Finansial terhadap Kinerja Karyawan melalui Employee Engagement di Masa Pandemi Covid19 (Studi Kasus PT “X”)

Putrianti Sulistyojati — 2024-06-16

The company's readiness to conduct business in the midst of a pandemic is a big challenge for all businessman in the world including Indonesia and especially in Jakarta as a business center in Indonesia. Not only must maintain business in times of pandemic, but also must struggle with new things related to technology such as providing internet networks for work-at-home facilities, procedures to coordinate using technology and others.

This study aims to examine the effect of information technology, job stress and financial compensation on employee performance through employee engagement as an intervening variable. The sample in this study consisted of 109 respondents who were permanent employees of PT X. The method of analysis used was Structural Equation Modeling (SEM).

The results of this study indicate the results of a positive influence between information technology and employee performance. Job stress has no positive and insignificant effect on employee performance. Financial compensation is proven to have no positive and insignificant effect on employee performance. Information technology is proven to have no positive and significant effect on employee engagement. Work stress was proven to have no positive and significant effect on employee engagement. Financial compensation has a positive but insignificant effect on employee engagement. Employee engagement has a positive and significant impact on employee performance. Information technology has no significant effect on employee performance through employee engagement. Job stress has no significant effect on employee performance through employee engagement. Financial compensation has a positive effect on employee performance through employee engagement.

Pengaruh Product Quality, Brand Image, dan Customer Satisfaction terhadap Customer Loyalty Sepatu Lari Outseight di Jakarta

Satria Sapto — 2024-06-16

One intriguing aspect within the field of running in Indonesia, particularly in Jakarta, is the development of locally-branded running shoes that offer quality nearly on par with international brands. Given the substantial interest among running enthusiasts ini Jakarta, this has prompted researchers to delve further into the consumer loyalty towards local running shoes, particularly those under the Ortuseight brand. The aim of this study is to analyze the impact of product quality, brand image, and customer satisfaction on customer loyalty towards Ortuseight running shoes. This research employs a quantitative approach, collecting through an online questionnaire completed by 133 members of the running community in Jakarta. The analysis utilize multiple linear regression method. The findings of the study indicate that product quality, brand image, and customer satisfaction have a positive and significant influence on customer loyalty towards local running shoes, specifically Ortuseight

Pengaruh Activity Ratio, Amil Fund Ratio, dan Growth Ratio terhadap Efisiensi Pengelolaan Dana Zakat pada Organisasi Pengelola Zakat di Indonesia

Hilman Hafizhan — 2024-06-16

The purpose of this research is to measure the efficiecy of Zakat Management Organization to manage the zakah fund. And how the Activity Ratio, Amil Fund Ratio, and Growth Ratio affecting the efficiency of Zakat Management Organization. The population used in this research is the Zakat Management Orgnaizations that already operate in national scale and had publish their financial report at least in 2015-2018. Based on those population with purposive sampling method, there are 8 Zakat Management Organization that suitable as research sample. This research used Data Envelopment Analysis to generate the efficiency rate that Zakat Management Organizatoin had. And used Partial Least Square method to measure the ratios effect on Zakat Management Organizations’s efficieny. The result shows that average Zakat Management Organization is already had the maximum efficiency rate on 2015-2018, and had various efficiency rate each year. The result of Partial Least Square Analysis shows that there are positive effect on the three ratio towards Zakat Management Organization’s efficiency.

Pengaruh Pengungkapan Corporate Social Respontibility, Profitabilitas, dan Solvabilitas terhadap Nilai Perusahaan Studi terhadap Perusahaan LQ 45 yang terdaftar di BEI Tahun 2018-2022

Muhammad Rafly Tirtagiri — 2024-06-16

Nilai perusahaan menjadi Nilai perusahaan menjadi satu indikator penting di pasar modal bagi pemangku kepentingan. Pergerakan nilai tersebut dapat di pengaruhi oleh banyak hal dan akan menjadi gambaran sejauh mana kapasitas kesuksesan perusahaan. Penelitian ini meninjau sejauh mana pengaruh Pengukapan Corporate Social Respontibility (CSR) , sebagai ukuran penting aspek kepedulian perusahaan terhadap lingkungan sekitar Pengaruh Profitabilitas sebagai rasio penting dalam mengukur keuntungan dan solvabilitas sebagai rasio sejauh mana perusahaan mampu untuk membayarkan kewajiban nya, terhadap nilai perusahaan sector LQ 45 yang terdaftar di BEI selama periode 2018-2022 yang berjumlah 45 perusahaan. Hasil penelitian ini menunjukan bahwa Profitabilitas tetap menjadi pertimbangan penting untuk perusahaan namun demikian hasil penelitian ini mengidentifikasi bahwa CSR berdasarkan GRI 4 memiliki pengaruh negatif terhadap nilai perusahaan dan solvabilitas tidak memiliki pengaruh terhadap nilai perusahaan

Faktor yang Mempengaruhi Perilaku Pembelian Sayuran Organik Studi Kasus pada Konsumen Sayuran Organik di Jabodetabek

Eka Prasiyuda — 2024-06-16

This study aims to examine the Factors Influencing Organic Vegetable Purchasing Behavior Case Study on Organic Vegetable Consumers in Greater Jakarta. The sample in this study consisted of 50 respondents. The analysis method used is Partial Least Square. The results of the analysis showed that price on attitude had a negative and insignificant influence on organic vegetable buying behavior. Subjective norms and attitudes on purchase intention have a positive and significant influence on organic vegetable purchasing behavior. Purchase Intention on purchasing behavior has a positive and significant influence on organic vegetable purchasing behavior. Environmental knowledge, environmental concerns, advertising, long-term orientation and price quality on attitudes have no influence on organic vegetable purchasing behavior.