UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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The Expenditure Performance and Tax Evectiveness of Kediri Regency
No full textPurpose: The purpose of this study was to determine how the performance of local expenditure and local tax revenue in Kediri Regency.
Methodology: The research method used is descriptive-quantitative, using secondary data in the form of financial reports and local government budgets from the Kediri District Statistics Agency and the Ministry of Finance for 2018-2023.
Findings: The results showed that Kediri District\u27s expenditure growth for 6 years was classified as unfavorable because the average revenue growth was smaller than the average expenditure growth. Meanwhile, the performance of operational expenditure to total expenditure shows good results because operational expenditure is less than 90%. The performance of capital expenditure on total expenditure also shows good results with a percentage of more than 5%. And the performance of direct expenditure and indirect expenditure on total expenditure shows good results, with the average direct expenditure greater than the average indirect expenditure. In terms of local tax performance, Kediri Regency from 2018-2023 shows very effective results where each ratio value is more than 100%.
Novelty: This study analyzes 5 ratios of expenditure performance and local taxes in Kediri Regency for the last 6 years, starting from 2018 to 2023
The Role of Human Resources in The Development of Islamic Banking in Indonesia
Get PDFResearch Aims: The purpose of this study is to investigate the impact of human resources\u27 (HR) competence and education level on the Return on Asset (ROA).
Design/methodology/approach: The competency indicator is measured by the budget allocated for employee training and education, while the education level indicator is gauged by the number of employees who earned a college degree. The sample for this research is eight Islamic commercial banks in Indonesia for the 2018-2022 period using panel data regression analysis with the help of E-views 10.
Research Findings: The findings indicate that competency did not have a significant impact on Return on Assets (ROA) while the level of education had a significant positive effect on ROA. Simultaneously Competency and Education Level have a significant effect on Return on Assets (ROA). The competency variable and level of education can influence the ROA variable by up to 40%, while other unexamined variables have an impact of around 60%.
Research limitation and implication: The study\u27s results suggest that Islamic banking should increase the proportion of college graduates among its employees as their ratio has a significant positive impact on Return on Assets (ROA). Additionally, the company should focus on employee training and education tailored to their needs in order to improve financial performance
The Influence of Income, Company Reputation, and Waiting Lists for Hajj on The Interest of Generation Z in Saving for Hajj Deposits in Islamic Banks.
Get PDFResearch Aims: The study aims to explore the influence of income, company reputation, and waiting lists for hajj on the interest of Generation Z in saving for hajj deposits in Islamic banks.
Methodology: This research employs a quantitative descriptive methodology, using regression analysis tools and the SPSS 24 software. A total of 128 respondents from Cirebon Regency were surveyed to gather relevant data.
Research Findings: The findings reveal that each independent variable, including income, company reputation, and waiting lists, significantly influences the dependent variable, with the highest impact attributed to company reputation. This demonstrates that a positive image of the bank plays a crucial role in attracting potential customers.
Theoretical Contribution: This study contributes to the existing literature by highlighting the key factors influencing Generation Z\u27s motivation to save for hajj in Islamic banks, specifically emphasizing the importance of company reputation in this context.
Research limitation and implication: The study is limited to the Cirebon Regency and may not be generalizable to other regions. Future research could expand the demographic scope and examine additional factors that influence saving behaviors among different populations. The findings imply that banks should strive to maintain a positive reputation to effectively attract and retain customers, alongside considering other relevant factors in product marketing
Influence Good Corporate Governance (GCG) And Islamic corporate social responsibility (ICSR) Against Corporate Value With Financial Performance As Variable Intervening at Bank Muamalat Indonesia
Get PDFResearch Aims: Knowing the influence of GCG and ICSR on company value through financial performance.
Methodology: The method used in this research is quantitative research with data analysis using PLS and path analysis.
Research Findings: From the results of the analysis used in this research, the results showed that the influence of the GCG variable on company value and financial performance was proven to be significant in a positive direction, the influence of the ICSR variable on company value was proven to be insignificant but in a positive direction, the influence of the ICSR variable on financial performance was proven to be significant in a negative direction. , the influence of the GCG variable on company value through financial performance is proven to be mediating and the influence of the ICSR variable on company value through financial performance is proven not to mediate.
Theoretical Contribution: The grand theory used in this research includes,legitimacy theory, stakeholder theory, signaling theory and agency theoryby testing four variables consisting of independent variables, dependent variables and mediating variables.
Research limitation and implication: The limitations of this research are on the subject of banks that use one bank, namely Bank Muamalat Indonesia
Analisis Empiris Transaksi Non-Tunai Dan Variabel Ekonomi Terhadap Dinamika Pengganda Uang Di Indonesia
Get PDFThis research was conducted to analyze the effect of non-cash instruments, namely debit card transactions, credit card transactions, electronic money, and economic variables, namely interest rates and inflation on the money multiplier in Indonesia. The data analysis technique uses the Error Correlation Model via Eviews 9. The tests carried out are the stationarity test, cointegration test, and ECM model estimation. This study uses quantitative data types for 2012-2021 with a total of 120 observations. Data is sourced from the website of Bank Indonesia and the Central Bureau of Statistics (BPS). The results of the study show that debit transactions have no significant effect on the money multiplier in the short term. Meanwhile, in the long term, debit transactions have a positive and significant effect on the money multiplier number. Credit transactions have a significant negative effect on the short-term and long-term money multiplier numbers. Electronic Money and inflation show no significant effect in the long term or short term on the money multiplier number. Interest rates show a negative and significant effect on the money multiplier in the short term. Meanwhile, in the long run, interest rates do not have a significant effect on the money multiplier in Indonesia. The implication of the study is the need to encourage the use of debit transactions through education, infrastructure, and incentives, as well as stricter supervision and policies in granting credit given its negative effect on the money multiplier
Analysis of Leading Sector Identification in East Java Province in 2016 (Input-Output Aproach)
Get PDFIn planning alternative strategies, there are a variety of analytical tools that can be used, each with its own advantages and limitations. For example, indicators of prosperity are usually measured through Gross Regional Domestic Product (GRDP). Although GRDP provides an overview of the contribution of each sector to the regional economy, this data is proportional (share) and is not able to describe the relationship between sectors as a whole. In other words, GRDP cannot show the extent of inter-sectoral linkages as the main driver of the regional economy. Therefore, this study uses input-output analysis. This analysis is considered more comprehensive because it is able to describe the linkages between economic sectors in a region as a whole. Through this approach, the impact of production changes in one sector on other sectors can be known more clearly. In addition, input-output analysis can also measure the impact on community welfare through primary inputs in the form of added value. Thus, changes in production in certain sectors can show how much the prosperity of the people in the region has increased or decreased
The Impact of Tax Avoidance on Audit Report Lag with Audit Fee as a Moderating Variable
Get PDFPurpose: This research examines the influence of tax avoidance measured through ETR and CETR on audit report lag, with audit costs as a moderating variable. The research is updated by integrating audit costs as a moderating variable.
Methodology: It is quantitative research employing secondary data from annual reports. The selection of companies is based on predefined criteria using a purposive sampling method, resulting in a sample of 140 observations. The research is tested using panel data regression analysis with Stata 14 software.
Findings: Based on the data analysis results, it can be concluded that (1) tax avoidance, measured through both ETR and CETR, has a significant positive impact on audit report lag, and (2) audit fee as a moderating variable weakens the positive relationship between tax avoidance, either ETR or CETR, and audit report lag.
Novelty: The study is conducted on companies listed on the Indonesia Stock Exchange, categorized into four stock sectors with audit report lag from 2018 to 2022
Trend and Momentum Technical Indicators for Investing in Market Indices
Get PDFThe purpose of this study is to evaluate the effectiveness of technical analysis indicators in investment strategies.We conducted an empirical study using four trend indicators and four momentum indicators across seven market indices. Our methodology employs a parameter optimization process for each indicator and compares the results with classical parameters reported in the economics literature.Our findings indicate that no technical indicator consistently outperforms the buy-and-hold strategy in the long run. In addition, the optimization procedures did not yield significant improvements in the results.This study contributes to the ongoing debate on the effectiveness of technical analysis indicators in securities trading by adding to the literature on the subject
Equity-Based vs Debt-Based Financing: Which One is More Profitable for Islamic Banks in Indonesia?
Get PDFPurpose : The debt-based syndrome is mushrooming across the Islamic Banks worldwide. However, in Indonesia equity-based financing has significant increase in the las several years. Thus, the study aims to examine whether debt-based financing or equity-based financing is more profitable in Indonesia Islamic Banks.
Methodology : Fixed effect model (FEM) is used to measure the panel data. For robustness test LSDV is used.
Findings : The result revealed that debt-based financing has negative significant influence on the profitability of Islamic Banks (ROA and ROE), while equity-based financing has positive significant influence on profitability of Islamic Banks (ROA and ROE). Moreover, the results are robust.
Originality : Present paper attempt to capture the actual conditions of Islamic Banks in Indonesia through the samples used. As the best of author knowledge, this is the first paper which compare between debt-based and equity-based on the profitability of Islamic banks in Indonesia.
Research Implications : This research provides some practical contributions for policymaker to boost equity-based financing in dual banking system
Generation Z\u27s Interest in Investing in The Islamic Capital Market (Study Case: Generation Z in South Sulawesi, Indonesia)
Get PDFBackground: Indonesian government has made efforts to develop the sharia capital market so that the sharia financial market in Indonesia continues to grow rapidly as in previous years. The intended strategies include developing sharia capital market products, strengthening and developing sharia capital market infrastructure, increasing literacy and financial inclusion of the sharia capital market, and strengthening synergy with stakeholders. From an Islamic perspective, investment is also considered something important and recommended. Investments made by a Muslim are expected to be a form of effort in seeking Allah\u27s pleasure and fulfilling their needs as social beings on this earth. Investment in this case is certainly an investment activity that does not conflict with Islamic law. However, based on the Sharia Capital Market Update for the June 2022 period, the number of SID recorded for ownership of sharia mutual funds, corporate sukuk and sharia shares was only 2,455,239 SID (ojk.go.id). This number is relatively small when compared to the total number of SIDs in the capital market which reached 10,000,628 in the November 2022 period (ksei.co.id). In fact, Indonesia is one of the countries with a majority Muslim population. Based on data from the Directorate General of Population and Civil Registration of the Ministry of Home Affairs, it states that 86.88% are Muslim.
Objectives: The research aims must be clearly explained. This research will focus on the generation Z which currently dominates the community as a research object, especially those domiciled in South Sulawesi Province. Sulawesi Province is in eighth position as the province with the largest number of SIDs in the July 2023 period in Indonesia and is the province with the largest number of SIDs in Eastern Indonesia. Where eastern Indonesia includes the islands of Sulawesi, the Maluku Islands, the Nusa Tenggara Islands, Bali and Papua. However, the number of SIDs in South Sulawesi only reached 3% of the total population in South Sulawesi in June 2023 which was 9,312,019.
Novelty: Based on several previous studies, it can be seen that there will be inconsistent findings. Therefore, researchers want to conduct research related to investment interest as an endogenous variable and use investment knowledge, Sharia financial literacy, and investment motivation as exogenous variables. In addition, researchers use financial self-efficacy as a moderating variable to see its effect on the relationship between exogenous and endogenous variables.
Research Methodology/Design: This research is a type of quantitative research, using a survey method through a questionnaire containing questions/indicators. The population of this research is generation Z in South Sulawesi province. This study will use Partial Least Squares Structural Equation Modeling (PLS-SEM).
Findings: The results showed that Islamic financial literacy and investment motivation partially affect investment interest. However, investment knowledge was found to have no effect on investment interest in the Islamic capital market. Meanwhile, financial self-efficacy moderates the relationship between investment knowledge and Islamic financial literacy on investment interest, but financial self-efficacy does not moderate the relationship between investment motivation and investment interest.
Implication: For future researchers, it is expected to use a larger number of samples in order to represent the entire population and produce more accurate research results, as well as look for other more specific variables, which may affect investment interest in the Islamic capital market