Jurnal Fakultas Ekonomi UM Metro (Universitas Muhammadiyah)
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Analisis dan Perancangan Sistem Continuous Auditing dan Continuous Monitoring (CACM) untuk Audit Kinerja Penelitian pada Lembaga Penelitian Sektor Publik
Full text linkThis study aims to design a Continuous Auditing and Continuous Monitoring (CACM) system to be applied to the implementation of research performance audits in public sector research institutions. Researchers use the Design Science Research Methodology (DSRM) as their research methodology. There are six stages in this research (Problem Identification and Motivation, Objective of the Solution, Design and Development, Demonstration, Evaluation, and Communication). The CACM system was developed with integrated web-based programming, making it easier to connect with existing systems. The result of this research is an IT artifact in the form of a CACM system prototype. The benefits of this CACM system can assist internal auditors in monitoring auditee performance and evaluating audit evidence effectively and efficiently
ANALISIS DAMPAK PEMBERIAN PEMBIAYAAN MODAL KERJA DAN PENDAMPINGAN USAHA PADA PERTUMBUHAN DAN KEBERLANJUTAN USAHA NASABAH BANK BTPN SYARIAH KABUPATEN LAMPUNG TENGAH
Full text linkPenelitian ini bertujuan untuk menganalisis dampak pemberian pembiayaan modal kerja dan pendampingan usaha pada pertumbuhan dan keberlanjutan usaha nasabah Bank BTPN Syariah Kabupaten Lampung Tengah. Populasi pada penelitian ini yaitu sebanyak 55 nasabah. Teknik pengambilan sampel dalam penelitian ini menggunakan Teknik Random Sampling yang merupakan pengambilan sampel dari populasi dengan dilakukan secara acak tanpa memperhatikan strata yang ada dalam lingkup populasi, sehingga memperoleh sampel sebanyak 55 responden. Data dalam penelitian ini menggunakan pengujian analisis skala guttman. Hasil penelitian ini menunjukan bahwa secara bersama-sama Pemberian Pembiayaan Modal Kerja dan Pendampingan Usaha berdampak pada Pertumbuhan dan Keberlanjutan Usaha Nasabah Bank BTPN Syariah Kabupaten Lampung Tengah
Pengaruh Pengungkapan Corporate Social Responsibility dan Karakteristik Perusahaan terhadap Agresivitas Pajak
Full text linkThis research aims to assess the consequences of corporate social responsibility disclosure, profitability, leverage, and company size on tax aggressiveness. The focus of the research is on manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange during the 2019-2022 period. Sample selection was carried out using the purposive sampling method, resulting in 127 companies. The data analyzed comes from secondary data taken from financial reports and company annual reports. Data analysis includes descriptive approaches and multiple linear regression. The results of the research using CETR measurements, disclosure of corporate social responsibility and leverage have a positive impact. On the other hand, profitability and company size show a negative impact. The results of the research using the ETR measurement, disclosure of corporate social responsibility and profitability have a negative impact, leverage has a positive impact, and company size has no significant effec
THE INFLUENCE OF PRODUCT QUALITY, PROMOTION, AND BRAND AWARENESS ON PURCHASE DECISIONS FOR MIXUE ICE CREAM & TEA
Full text linkThis research aims to analyze the influence of product quality, promotion and brand awareness on purchasing decisions for Mixue products in Purwokerto. The research method used is quantitative, and the data analysis method is descriptive statistics. Samples were taken using the Accidental Sampling technique, based on the lemeshow formula, 96.4 respondents were obtained, while the results of obtaining respondents were 125 respondents. Data collection used questionnaires distributed offline. From the data that has been obtained and processed using SPPS26, the results show that product quality has a negative and insignificant effect on purchasing decisions. While the promotion and brand awareness variables have a positive and significant effect on purchasing decisions.Keywords: Product quality, Promotion, Brand awareness, Purchasing Decision
ANALISIS STRATEGI PEMASARAN (MUAMALAT DIN) DIGITAL ISLAMIC NETWORK DALAM MENINGKATKAN JUMLAH NASABAH PADA BANK MUAMALAT INDONESIA KCP METRO
Full text linkPenelitian ini bertujuan untuk menganalisis strategi pemasaran (Muamalat DIN) Digital Islamic Network di Bank Muamalat Indonesia KCP Metro melalui teknik Analisis SWOT, observasi, wawancara, dan dokumentasi. Data dikumpulkan dari 6 informan untuk menentukan nilai bobot dan rating terkait strategi pemasaran menganalisis faktor internal dan eksternal yang mempengaruhi Bank Muamalat Indonesia Kcp Metro serta menganalisis strategi pemasaran internal dan eksternal untuk meningkatkan daya saing terhadap pasar. teknik Analisis SWOT yang menghasilkan 6 kekuatan, 3 kelemahan, 4 peluang, dan 4 ancaman. Dari hasil Bobot, Rating, Dan Skor dengan IFAS dan EFAS, terlihat bahwa strategi pemasan berada pada kuadrat I, menunjukkan strategi pemasaran (Muamalat DIN) mendukung untuk pertumbuhan yang berorientasi pada strategi agresif. Strategi ini bertujuan untuk memanfaatkan kekuatan pada Bank Muamalat Indonesia Kcp Metro dengan se-optimal mungkin, memaksimalkan peluang yang ada, atau dikenal sebagai strategi SO. Berfokus pada strategi pemasaran (Muamalat DIN) dengan menerapkan pendekatan agresif dengan memanfaatkan Keunggulan Syariah dengan Tren Digitalisasi Mengembangkan dan mempromosikan layanan syariah digital untuk menarik nasabah yang mengutamakan kepatuhan terhadap prinsip Islam dan semakin beralih ke layanan digital. Menggunakan Teknologi Digital Canggih untuk Mengikuti Tren Digitalisasi Dengan memanfaatkan teknologi canggih, Muamalat DIN dapat terus mengembangkan dan menyempurnakan layanan digital untuk mengikuti tren digitalisasi yang semakin meningkat.Kata kunci : Strategi Pemasaran, IFAS, EFAS, SWOTAbstractThe aim of this research is to analyze the marketing strategy (Muamalat DIN) of the Digital Islamic Network at Bank Muamalat Indonesia KCP Metro through SWOT Analysis techniques, observation, interviews, and documentation. Data were collected from 6 informants to determine the weight and rating values related to the marketing strategy by analyzing internal and external factors affecting Bank Muamalat Indonesia KCP Metro and to analyze internal and external marketing strategies to enhance competitiveness in the market. The SWOT Analysis technique resulted in 6 strengths, 3 weaknesses, 4 opportunities, and 4 threats. Based on the Weight, Rating, and Score results with IFAS and EFAS, it is evident that the marketing strategy is in quadrant I, indicating that the (Muamalat DIN) marketing strategy supports growth oriented towards an aggressive strategy. This strategy aims to optimally utilize the strengths of Bank Muamalat Indonesia KCP Metro, maximize available opportunities, known as the SO strategy. It focuses on the (Muamalat DIN) marketing strategy by adopting an aggressive approach utilizing Sharia advantages with Digitalization Trends, developing and promoting digital sharia services to attract customers who prioritize compliance with Islamic principles and are increasingly turning to digital services. By using advanced digital technology to keep up with digitalization trends, Muamalat DIN can continuously develop and improve digital services to follow the increasing trend of digitalization.Keywords: Marketing strategy, IFAS, EFAS, SWO
THE INFLUENCE OF MANAGEMENT DISCUSSION AND ANALYSIS (MD&A) ON INVESTOR REACTIONS FROM AN ISLAMIC ECONOMIC PERSPECTIVE (Study of Food and Beverage Companies Registered in BEI Period 2020-2022)
Full text linkMD&A (Management Discussion and Analysis) is part of a company's annual report where management provides analysis and explanation of the company's financial performance and risks. It is an important part of financial reporting as it allows gaining insight into a company's operations and decisionmaking processes. Indications of investor reactions are influenced by internal company factors, namely Management discussion and analysis. This research aims to determine the influence of Management discussion and analysis on Investor Reactions in Stock Returns and Trading Volume Activity. The type of research used is associative quantitative research. The data collection technique used is documentation. The population of this research is 18 food and beverage companies listed on the Indonesian Stock Exchange (BEI) in the 2020-2022 period. The sampling technique used was purposive sampling, and the total sample obtained was 45 data sourced from 15 company annual reports. The data analysis technique used in this research is panel data regression analysis with the help of eviews 12 software The research results show that Y1, it can be concluded that Management discussion and analysis has no significant effect on Stock Returns in food and beverage companies listed on the IDX in 2020-2022. And Y2 Management discussion and analysis has no effect on Trading Volume Activity in food and beverage companies listed on the IDX in 2020-2022. Keywords: Management discussion and analysis (MD&A), Return on equity (ROE) and Debt To Equity Ratio (DER), Stock Returns, Trading Volume Activit
PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN SUB SEKTOR FOOD & BEVERAGE PADA BURSA EFEK INDONESIA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIBEL MODERASI
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh leverage dan likuiditas terhadap profitabilitas dengan ukuran Perusahaan sebagai variabel moderasi. Sampel penelitian ini berjumlah 19 perusahaan sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia, periode tahun 2020 hingga 2023. Teknik analisis data yang digunakan dalam penelitian ini menggunakan metode analisis data Partial Least Square (PLS). Hasil penelitian menunjukkan: Leverage berpengaruh signifikan terhadap profitabilitas hal ini dapat dilihat dari nilai t-statistik sebesar 6.311>2.09302. Likuiditas berpengaruh signifikan terhadap profitabilitas hal ini dapat dilihat dari nilai t-statistik 3.450 >2.09302. Ukuran perusahaan memperkuat pengaruh Leverage terhadap profitabilitas hal ini dapat dilihat dari nilai t-statistik 2,069 >2.09302. Ukuran perusahaan memperkuat pengaruh Likuiditas terhadap profitabilitas hal ini dapat dilihat dari nilai t-statistik 3,377 >2.09302
PENGARUH BRAND EXPERIENCE DAN BRAND AMBASSADOR DENGAN MINAT BELI SEBAGAI VARIABEL INTERVENING TERHADAP KEPUTUSAN PEMBELIAN ONLINE SHOPING SHOPEE PADA MAHASISWA DI SURAKARTA
Full text linkPada konteks bisnis saat ini, topik yang menarik untuk diteliti adalah pengaruh pengalaman merek dan perwakilan merek terhadap keputusan pembelian pelanggan di platform Online shoping Shopee dengan minat pembelian sebagai variabel intervensi. Dengan memahami faktor-faktor yang mempengaruhi keputusan pembelian pelanggan di platform Shopee, perusahaan dapat mengoptimalkan strategi pemasaran mereka dan meningkatkan tingkat keberhasilan mereka. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh pengalaman merek, perwakilan merek, dan minat beli baik secara parsial maupun secara simultan terhadap keputusan pembelian; dan kedua, mengidentifikasi dan menganalisis pengaruh pengalaman merek, perwakilan merek, dan minat beli baik secara parsial maupun secara parsial terhadap keputusan pembelian dengan minat beli sebagai variabel intervensi. Pada penelitian ini, sampel 96 mahasiwa yang kuliah di Kota Surakarta digunakan. Penelitian ini mengumpulkan data melalui kuesioner. Analisis data dilakukan menggunakan SPSS 26.0 untuk Windows. Analisis regresi linear berganda digunakan untuk membuktikan hipotesis penelitian. Hasil penelitian menunjukkan bahwa pada uji hipotesis II pengaruh brand experience (2,973, sig 0,032), brand ambassador (3,523, sig 0,001), dan minat beli (1,818, sig 0,027) terhadap keputusan pembelian secara parsial. Selain itu, uji ketepatan model menunjukkan dampak yang signifikan dan positif (139,127, sig 0,000). Studi ini menemukan bahwa variabel bebas memiliki pengaruh yang signifikan dan positif baik secara parsial maupun simultan terhadap variabel terikat.Kata kunci: Brand Ambassador, Brand Experience, Minat Beli Baik, dan Keputusan Pembelia
Pengaruh Agresivitas Pajak, Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan
Full text linkThis research aims to test and analyze the influence of Tax Aggressiveness, Leverage, Profitability and Company Size on Company Value. The population of this research comes from food and beverage sector manufacturing companies listed on the IDX in 2020-2022. This research uses quantitative methods using secondary data obtained from financial reports. Which obtained 60 samples using the purposive sampling method from 80 companies. The data analysis method uses IBM SPSS 25 software. The results of this research show that only the profitability variable has an effect on company value