Ekonomis: Journal of Economics and Business
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Penerapan Sistem Informasi Akuntansi atas Profitabilitas di Bank Syariah Indonesia
No full textThe aim of this research is to determine the significant influence of SIA (Accounting Information System) in the form of total assets, working capital, earnings after tax, net operating assets, capitalization and cost efficiency on return on equity (RoE) of sharia banking. The sample in this study consisted of 45 Islamic bank financial reports registered with the Financial Services Authority (OJK) during the 2018-2022 period. The research method uses multiple linear regression. The research results reveal that there is an influence of the Accounting Information System, in this case the capitalization and cost efficiency variables, on return on equity (RoE) at Bank Syariah Indonesia
Pengaruh Intellectual Capital dan Spiritual Capital terhadap Kinerja Keuangan UMKM (Studi Kasus Pempek Sentosa Palembang)
Full text linkThis study aims to analyze the simultaneous influence of intellectual capital and spiritual capital on the financial performance of UMKM Pempek Sentosa Palembang. This study uses a quantitative method. The data collection techniques used are questionnaires and interviews with purposive sampling techniques. The study population was 100 respondents consisting of managers and employees of Pempek Sentosa Palembang and a sample of 50 people calculated using the Slovin formula. Data analysis techniques include descriptive statistics, data quality, classical assumption analysis, and hypothesis analysis. The results of this study indicate that simultaneously and partially there is a positive and significant influence between the variables of intellectual capital and spiritual capital on the financial performance of UMKM Pempek Sentosa Palembang
Pengaruh Pemahaman Peraturan Pemerintah Nomor 55 Tahun 2022, Kesadaran Pajak dan Sanksi Pajak pada Kepatuhan Wajib Pajak Badan (Studi Kasus pada Perusahaan Industri di Kota Denpasar)
No full textThis study aims to analyze the effect of Government Regulation of the Republic of Indonesia Number 55 of 2022 concerning Adjustments to Regulations in the Field of Income Tax, tax awareness, and tax sanctions on taxpayer compliance in industrial companies in Denpasar City. The number of samples based on the criteria in this study was 159 companies with a saturated sample method. The data analysis technique was carried out using the partial least square (PLS) method. The results of this study indicate that understanding of Government Regulation of the Republic of Indonesia Number 55 of 2022, tax awareness and tax sanctions have a positive effect on taxpayer compliance in industrial companies in Denpasar City. The results of this study support the theory of planned behavior and compliance theory where individual behavior has an influence on taxpayer compliance in Industrial Companies in Denpasar Cit
Pengaruh Sektor-Sektor Pariwisata terhadap Pertumbuhan Ekonomi Sumatera Utara
Full text linkThis study aims to analyze the effect of hotel room occupancy rates, average length of stay of foreign tourists, and average length of stay of domestic tourists on the economic growth of North Sumatra. This study uses secondary data from 2013-2022 in eight regencies surrounding Lake Toba. The analysis model used is a panel data analysis model using the Eviews analysis tool. The results of the study revealed that hotel room occupancy rates, average length of stay of foreign and domestic tourists and the number of accommodations have a simultaneous effect on the economic growth of North Sumatra, but partially the average length of stay of foreign tourists, the average length of stay of domestic tourists and the number of accommodations do not have a significant effect on economic growth
Pengaruh Solvabilitas, Likuiditas dan Profitabilitas dengan Moderasi Good Corporate Governance terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Full text linkThis research aims to evaluate the relationship between variables, the analysis was carried out using the Moderated Regression Analysis (MRA) approach using quantitative methods and purposive sampling techniques. The research results show that only liquidity has a significant effect on earnings management, and there is no significant correlation between solvency and profitability. In addition, Good Corporate Governance (GCG) has been proven to be able to strengthen the relationship between liquidity and earnings management, but does not act as a moderator in the relationship between solvency and profitability and earnings management
The Influence of Cultural Intelligence on Network Capability and Branch Performances, With Mediation of Entrepreneurial Orientation and Market Orientation
No full textThis study explores the impact of cultural intelligence on network capability, focusing on how entrepreneurial orientation and market orientation, contribute to branch performance. This research uses a quantitative survey with outlet heads across Indonesia. This survey examines the relationship between cultural intelligence and branch performance, while interviews provide insights into entrepreneurial orientation and market orientation that influence network capability. This study found that cultural intelligence has a positive impact on branch performance, entrepreneurial orientation and market orientation. Leaders who utilize cultural aspects play a role in motivating employee to observe the culture of their surrounding environment where they work, which is oriented towards entrepreneurship. Entrepreneurial orientation and market orientation enhance the success of network development capabilities. These findings may not be fully generalizable to other companies or cultural contexts. This study contributes to the literature on network capability by highlighting the importance of cultural intelligence in banking institutions. The research extends the theories of entrepreneurial orientation and market orientation by applying them to the context of corporate network capability
Analysis on the Implementation of Enterprise Risk Management and the Role of Internal Audit in Business Risk Management (Case Study of PT. Bank Tabungan Negara (Persero) Tbk)
No full textThis study aims to analyze the implementation of Enterprise Risk Management (ERM) and the role of Internal Audit in managing business risk at PT Bank Tabungan Negara (Persero) Tbk. This study uses a qualitative approach by utilizing secondary data analysis, including annual reports, audit reports, and official publications of BTN. The focus of the study is to explore the implementation of ERM in identifying, mitigating, and controlling risks, as well as assessing the contribution of Internal Audit in ensuring compliance and providing recommendations for improvement. The results of the study indicate that the implementation of Enterprise Risk Management and the role of Internal Audit have a significant influence on business risk management at Bank BTN
Agricultural Land Pawn According to Muhammadiyah Thought: Perspective of Islamic Law and Farmer Welfare
No full textPenelitian ini bertujuan untuk mengeksplorasi sejauh mana dampak praktik gadai tanah terhadap kesejahteraan petani, serta menganalisis pandangan Muhammadiyah terhadap praktik tersebut berdasarkan perspektif hukum Islam. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan normatif-ekonomi, yang memungkinkan untuk mengeksplorasi aspek hukum dan kesejahteraan petani terkait praktik gadai tanah pertanian secara komprehensif. Hasil penelitian menunjukkan bahwa realisasi praktik gadai pada objek penelitian terdiri dari 2 (dua) bentuk, yaitu 1) penggadai sebagai pemilik tanah, dan 2) penerima gadai sebagai pengelola tanah. Pada kasus pertama, sudah sesuai dengan hukum Islam. Sedangkan kasus kedua bertentangan dengan hukum Islam dengan dasar bahwa dalam akad gadai terdapat indikasi utang-piutang, dimana dalam akad utang-piutang tidak membolehkan atau melarang adanya penambahan dari pokok pinjaman yang diberikan. Sedangkan dalam kasus gadai tanah pertanian, pokok pinjaman tetap harus dikembalikan sedangkan sebelum pelunasan pinjaman yang diberikan, pemberi pinjaman tetap mengambil manfaat dari barang yang menjadi objek gadai. Jika ditinjau dari aspek kemaslahatan petani (falah: kesejahteraan dunia dan akhirat) melalui praktik gadai tanah pertanian, baik bagi penggadai maupun penerima gadai tidak tercapa
Implikasi Penugasan Jabatan Struktural dan Motivasi Kerja terhadap Performa Pegawai pada Dinas Pendidikan Kota Serang
Full text linkThe purpose of this study was to analyze the effect of structural job assignment and work motivation on the performance of employees of the Serang City Education Office. The population and sample in this study were all employees of the Serang City Education Office totaling 65 people. This study used a quantitative method and data collection was carried out through questionnaires distributed to all employees of the Serang City Education Office. The data analysis technique used multiple linear regression. The results of this study revealed that simultaneously and partially there was a positive and significant influence between the variables of structural job placement and work motivation on employee performance at the Serang City Education Office
Pengaruh Ulasan Produk, Kepercayaan dan Harga terhadap Keputusan Pembelian Produk Kecantikan di Marketplace Shopee
Full text linkThis research aims to determine the influence of product reviews, trust, and price on purchasing decisions for beauty products on the Shopee Marketplace. This research is a quantitative study with data obtained from distributing questionnaires which were measured using the Linkert scale. The sample in this study amounted to 96 people with a sampling technique, namely the purposive sampling method. The results of this research conclude that there is a positive and significant influence between the product review, trust and price variables on the decision to purchase beauty products on the Shopee marketplace, both simultaneously and partially