UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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The Effect of Funding Policy, Investment Policy, and Dividend Policy on the Firm Value through Good Corporate Governance as an Intervening Variable
Get PDFThe company’s main objective is maximizing the firm value which means it increases shareholder prosperity. This can be achieved by combining funding policy, investment policy, and dividend policy optimally. The application of good corporate governance (GCG) is used to direct and control the company to be able to run the company’s operations following stakeholder’s expectations. This study aims to determine the influence of funding policies, investment policies, and dividend policies on firm value by using GCG as a mediating variable.This study uses a quantitative approach. In this study, the population is all companies listed in the banking sub-sector on the Indonesia Stock Exchange in 2013-2017, with a total of 43 companies. The samples are taken by purposive sampling technique with 12 companies. The method of data analysis used in this study was descriptive analysis and path analysis using Partial Least Square (SmartPLS3).The result of the study shows that the investment policy has a positive effect on firm value. The funding policy and dividend policy do not affect firm value. While investment policy has a positive effect on GCG. Furthermore, the funding policy and dividend policy do not affect GCG. GCG successfully mediates the relationship of investment policy with the firm value. That is, the higher profitability will affect the GCG so that it will affect the firm value. However, GCG as an intervening variable does not succeed in mediating the relationship of funding policy and dividend policy with the firm value
MSMEs Competitiveness and Potential Capital Improvement Through Improving The Financial Statement Quality
Get PDFThe development of MSMEs started to contribute to the country\u27s economy requires an increase in resources. The resources consist of human resources and assets in the form of funds. There are two options for adding funds, namely through loans and issuing shares. This study aimed to analyze the competitiveness of MSMEs in relation to the Capital Improvement Potential through Quality Improvement of Financial Statements. This research is a quantitative descriptive study. Data is distributed using a questionnaire aimed at Investors with the Convenience Random Sampling method and conducting a related literature review. Simple statistical data processing using Ms. Excel. The results showed that MSMEs have the opportunity to obtain capital from investors. MSMEs capital improvement opportunities can be achieved by improving the quality of financial reporting. Capital obtained from MSMEs can improve the competitiveness of MSME
The Efffect of Profitability, Fundings, and Financing for Corporate Social Responsibility Disclosure in Islamic Banking
Get PDFThe purpose of this study is to analyze the effect of profitability, fundings, and financing on the disclosure of Corporate Social Responsibility in Islamic Banks in Indonesia. The sample used was 11 Islamic banks in Indonesia which were listed on the Indonesia Stock Exchange and consistently published financial statements and corporate social responsibility reports for the period 2012-2018. The analysis of this study uses the multiple regression method (multiple regression). The results of the study explained that Profitability, Fundings and Financing together have a significant positive effect on CSR (Corporate Social Responsibility). Constraints that are still commonly found in the implementation of CSR are cost issues, competent human resources, distribution of activities and determination of targets, forms of activities, licensing and regulatory issues, lack of partnerships, socialization of activities, understanding of implementation and evaluation in the field, and many persons who carry out illegal levies on the ground
The Implementation of Education Insurance: A Case Study on Takaful Keluarga Insurance
Get PDFEducation insurance is an insurance product that guarantees the cost of education for children up to the higher education level. The insured party or the customer is required to pay an amount when the contract is completed according to the agreement of both parties. In practice, education insurance is a combination of the benefits of education funds as well as life insurance. But in fact, insurance participants complained about the procedure for paying education insurance claims. The difficulty of claiming requirements and unclear claims submission processes. This research uses a qualitative research method with a descriptive approach through field research, observation or direct observation, interviews at Surabaya Takaful Keluarga Insurance. The findings show that participants can claim education funds from full-time products according to the time written in the policy book. The Takaful Keluarga Insurance Company provides concessions for policyholders to submit claims one year before the stipulated time as long as there are sufficient savings funds. The implementation of full-blown products in terms of the claim procedure and benefits obtained is following the MUI DSN Fatwa No. 53/DSN-MUI/III/2006 and No. 21/DSN-MUI/ X/200
ETIKA KERJA DAN KUALITAS LAYANAN ISLAM TERHADAP KINERJA PERBANKAN PADA PT BANK SYARIAH MANDIRI PROVINSI LAMPUNG
Get PDFPerformance is the pulse of a company that must get attenton in order to maintain the existence of the company in competing with other companies. This study aims to, (1) the effect of work ethics on banking performance, (2) the effect of the quality of Islamic services on banking performance, and (3) the effect off work ethics and quality o Islamic services at PT. Bank Syariah Mandiri Lampung Province. The approach used is desciptive quantitative. The sampling technique uses purposive sampling. The number of samples is 38 employeees at 4 Bank Syariah Mandiri that is PT Bank Syariah Mandiri Kedaton Kota Bandar Lampung, PT Bank Syariah Mandiri Kalirejo, PT Bank Syariah Mandiri Pringsewu dan PT Bank Syariah Mandiri Kota Metro. The results of the study is (1) the results of the T-test value on work ethics on banking performance has a sig value of 0.017 < 0.05, then work ethics influences the performance at PT Bank Syariah Mandiri Lampung Province, (2) the results off the T-test value the quality of Islamic services on banking performance have a sig value of 0.028 < 0.05 meaning that the quality of Islamic services affects the performance at PT Bank Syariah Mandiri Lampung Province, (3) The results of the F-test sig is 0.000 < 0.05 so that based on the sig value of work ethics and service quality simultaneously inffluence the PT Bank Syariah Mandiri Lampung Province
Factors Affecting Capital Structure of Conventional and Islamic Banks: Evidence from MENA Region
Get PDFThis study aim is to investigate and compare the factors affecting conventional and Islamic bank’s capital structure choice as well as their financial characteristics. According to the best of my knowledge, this is the first paper that mainly concentrated in comparing the determinants of capital structure of conventional and Islamic banks using a cross-country data and for a long period of time (20 years). The study revealed several findings. Firstly, descriptive statistics (equality of means test) showed that conventional banks more leveraged and liquid than Islamic banks. In contrast, Islamic banks are larger and more profitable (ROA) than conventional banks. The results also indicated that Islamic banks are not riskier than conventional banks. Secondly, the regression results showed that all variables, except tax-shield, had the same impact on both banking types capital structure. It been found that profitability, tangibility, business risk and age correlated negatively and significantly with capital structure. In the other direction, size, liquidity and inflation had significant and positive relation with capital structure. Vis-à-vis tax-shield, this variable had a weak impact (positive) on Islamic bank’s capital structure but had no effect on conventional banks and this attributed to Islamic banks sample
PERKEMBANGAN INFORMATION TECHNOLOGY USAHA RESTORAN DI SOLO
Get PDFABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui perkembangan information technology usaha restoran di wilayah Solo. Metoda pengambilan sampel menggunakan purposive sampling, dengan kriteria 1) restoran ada di wilayah Solo, dan 2) data selama periode penelitian dapat diperoleh. Sedangkan metoda pengumpulan datanya menggunakan survey kuesioner. Kuesioner sebanyak 200 disebar ke restoran yang ada di wilayah Solo. Dengan pengembalian kuesioner melalui media WhatsApp, sebanyak 30 kuesioner berhasil dikumpulkan.Jenis penelitian ini adalah deskriptif. Data diolah dengan menggunakan aplikasi Microsoft Excel 2016, yang mana dibagi menjadi dua tahapan, yaitu menyusun data dalam bentuk diagram dan menganalisis data. Berdasarkan hasil penelitian, yang mana ditunjukkan dengan persentase sebesar 50-90%, fasilitas IT yang diadopsi oleh mayoritas restoran di Solo untuk menunjang performa restoran meliputi: 1) fasilitas Wi-Fi, 2) fasilitas pembayaran non tunai, 3) fasilitas IT terkait pembayaran pesanan, 4) fasilitas mitra transportasi online, 5) fasilitas IT kasir, 6) fasilitas media online. Berdasarkan temuan tersebut, baiknya restoran sesegera mungkin mulai melakukan secara bertahap adopsi teknologi informasi di atas (sesuai hasil penelitian), agar dapat tetap bertahan dalam persaingan yang semakin ketat. ABSTRACTThe purpose of this styudy was to find out the development of information technology in restaurant businesses in the Solo region. The sampling method uses purposive sampling, with criteria 1) restaurants are in the Solo region, and 2) data during the study period can be obtained. While the data collection method uses questionnaire survey. 200 questionnaires were distributed to restaurants in the Solo area. By returning the questionnaire through WhatsApp media, 30 questionnaires were collected.This type of research is descriptive. Data is processed using Microsoft Excel 2016 application, which is divided into two stages, namely compiling data in the form of diagrams and analyzing data. Based on the results of the study, which indicated a percentage of 50-90%, IT facilities adopted by the majority of restaurants in Solo to support restaurant performance included: 1) Wi-Fi facilities, 2) non-cash payment facilities, 3) IT facilities related to payments orders, 4) online transportation partner facilities, 5) IT cashier facilities, 6) online media facilities. Based on these findings, it is good for the restaurant as soon as possible to start doing the gradual adoption of information technology (according to the research results), so that they can survive in the increasingly fierce competition
STRATEGI PEMASARAN SYARI’AH PADA BMT AL-AMANAH DALAM MENINGKATKAN MODAL DAN PENYALURAN PEMBIAYAAN
Get PDFThis research is a field research conducted at the Al-Amanah BMT in Jambi City. Data collection techniques in this study use methods of observation, interviews, and documentation. The formulation of the problem in this study is how the marketing strategy carried out by BMT Al-Amanah in increasing capital and financing distribution, the constraints faced and efforts to overcome these obstacles. This study produces three conclusions, namely: (1) the marketing strategy carried out by BMT Al-Amanah Jambi City in increasing capital and financing distribution is by determining the market segmentation of products and services, conducting marketing activities in accordance with the target market, as well as positioning and mixing concepts. marketing; (2) the constraints faced include the lack of human resources who are competent in their fields, the source of funds as limited capital, and the existence of tight competition with other financial institutions. (3) efforts made to overcome obstacles are by improving the quality of human resources, continuing to strive to be able to increase the number of customers, and increase capital and financing distribution through promotion and introducing the BMT financial system to the wider community
Influencing Factors on the Actual Usage of Mobile Phone Banking in the Shari\u27ah Banks: A Survey in Palembang City, Indonesia
Get PDFThis research was developed from a study conducted by Talukder, Quazi and Sathye in 2014 whom were tried to discover mobile phone banking usage behavior of banks customers in Canberra, Australia. A research model was set to find the relationship between independent and dependent variables. Independent variables consisted of five variables, namely, Perceived Usefulness (PU), Perceived Ease of Use (PEU), Trust (T), Social Influence (SI) and System Quality (SQ), whilst the dependent variable is Actual Usage (AU) of Mobile banking in the Shari’ah banks. Thus, making this research a multiple regression analysis. A survey was conducted by distributing questionnaires to gather primary data from 126 respondents of Shari’ah banks customers in Palembang City, South Sumatra Province, Indonesia. The findings show evidence that there are positive and significant relationship between all independent variables and the dependent variable. As such variable with the highest impact is PEU (30,3%) whilst the lowest is SI (18%) meaning that perceived ease of use amongst customers of Shari’ah banks in Palembang City gave the highest impact on their actual usage of mobile banking, compared to social influence, which is lower. Therefore, it is recommended that Shari’ah banks in this city should consider to put more attention in to providing their customers with a mobile banking application which is easy to use as well as keeping it up to date with the needs of the customers. As an implication to the providers, financial institutions can capitalize on the finding of this research to enhance the ease of use of their application on mobile banking
RASIONALITAS MUSLIM TERHADAP PERILAKU ISRAF DALAM KONSUMSI PERSPEKTIF EKONOMI ISLAM
Get PDF AbstractIn an economic activity, it is prohibited to mix between halal and haram, because this is part of consumption behavior. Seeing how Islamic consumer behavior in consumption is what makes the writer want to analyze the rationality of Israf in consumption by linking the value of values contained in Islamic economics. By using qualitative research methods with literature research, namely by explaining the rationality of Muslims towards israf behavior which will then be explained in the literature on the consumption of Islamic economic perspectives. Where the results of the study show that Muslim rationality is in line with Islamic behavior, by having to consider Israf\u27s actions.Keywords: Rationality, Israf, consumptio