Electronic Journal Fakultas Ekonomi UNIA (Universitas Islam Attahiriyah)
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ANALISIS HUBUNGAN DEWAN KOMISARIS INDEPENDEN, VOLUNTARY DISCLOSURE, FIRM SIZE DAN COST OF DEBT
Purpose- This study aims to analyze the relationship of the independent board of commissioners, voluntary disclosure, and firm size to the cost of debt.
Design/methodology/approach- The population of this research is property and real estate companies listed on the Indonesia Stock Exchange in 2014-2016. The method of selecting samples using purposive sampling criteria. The analytical method in this study is multiple linear regression analysis.
Findings- The results showed that the independent board of commissioners and firm size had no effect on the cost of debt while voluntary disclosure had a negative effect on the cost of debt.
Limitations- Limitations in this study: (1) this study only uses property and real estate companies as research objects listed on the Indonesia Stock Exchange; (2) The study period is only 3 (three) years as a sample; and (3) the variables in this study are only three independent variables.
Keywords: Independent board of commissioners, Firm size, Voluntary disclosure, Cost of debt
APA ALASAN YANG MEMPENGARUHI WISATAWAN MENGUNJUNGI TUJUAN PARIWISATA?
Purpose- This study aims to determine the effect of service quality and intention on visit decisions mediated by tourist satisfaction. Design/methodology/approach- Quantitative methods are used to explain the relationship between variables with SEM-PLS analysis techniques. Findings- The results showed the influence of service quality on intentions, service quality on tourist satisfaction, intentions on tourist satisfaction, tourist satisfaction on visit decisions, quality of service on visit decisions, and intention to make visit decisions. Implication/Limitation - The results of the study can be used as a reference in the formulation of new policies by local governments in tourism management, especially in Blitar, and other regions in general. This research has limitations on previous empirical evidence that explains the same phenomenon. Keywords: Service quality, intention, tourist satisfaction, visiting decision
ANALISIS POTENSI PENERIMAAN PAJAK DAN STRATEGI KEBIJAKAN UNTUK MENGOPTIMALKAN PAJAK HOTEL DI KABUPATEN BANYUWANGI
Purpose-Thus research aims to calculate the potential of hotel tax revenue and how policy strategies to optimize hotel tax revenue in Bnayuwangi Regency
Design/methodology/approach-This study calculates the magnitude of the hotel tax potential in the Banyuwangi Regency, using a quantitative approach. The sample is taken in each district that has a hotel tax object
Findings- Based on field findings in 16 districts that have hotel tax objects, were sampled at 2 hotels in each district, potentials found was Rp. 19,004,102,434. Based on the 2018 realization and target data, the hotel tax target is Rp 1,840,000,000 and the realization is 3,368,454,736. It indicates the potential for lost tax revenue from hotel in Banyuwangi Regency.
Implications-Strategies that can be done to optimize revenue are by simplifying the taxation system, providing services to taxpayers, and controlling the administration.
Keywords: Tourism, Hotel Tax, Potency, Policy Strateg
IMPLEMENTASI MODEL PENGEMBANGAN BISNIS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS)
Purpose-The purpose of the research is to design the BPRS business model will become a benchmark for the preparation of the Syariah banking operational business framework.Design/methodology/approach-The data collection method is the Questionnaire or Questionnaire method. The study population was BPRS in DKI Jakarta, West Java, and Banten Provinces, the study sample was BPRS Harta Insan Karimah, BPRS Al Salaam, and BPRS HIK Insan Cita. Data is processed using the Structural Equation Model (SEM) analysis method with Smart PLS application.Findings- Product, system and procedure variables, human resources and technology did not have a significant effect while infrastructure and location variables had a significant effect on customer decisions in choosing an SRB service.Implications- Information technology in BPRS must be applied to all business processes in order to face competition and continue to develop in the industrial era 4.0.
Keywords: Business Model, BPRS, Information Technolog
STRATEGI INTERNET MARKETING PADA BISNIS KULINER DI KOMUNITAS WISATA TASIKMALAYA
Purpose- The research objective was to determine the internet marketing strategy through social media in a typical culinary business in Tasikmalaya City. Design/methodology/approach- Descriptive-qualitative research methods were used to describe internet marketing strategies that were applied through analysis of market segmentation, target markets, and positioning and its implication of social media optimization (SMO). Observation, deep interview and literature study techniques were carried out in obtaining the data. The culinary business that was studied was the typical culinary of Tasikmalaya, namely Tutug Oncom (Tutug Oncom Instant Titasix). Findings- The results showed that culinary business in the Tasikmalaya Culinary Community (KWKT) had implemented internet marketing, especially implementing social media optimization in supporting internet marketing activities with social media. Implications- Through internet marketing, it was expected that typical culinary businesses in Tasikmalaya could optimize technological advancements through social media such as Facebook, Instagram, and other social media in marketing culinary products. Keywords: Internet marketing; Segmenting; Targeting; Positioning; Social Media Optimizatio
REGRESI DATA PANEL: PROFITABILITAS, PERTUMBUHAN AKTIVA, DAN SOLVABILITAS TERHADAP KEBIJAKAN DIVIDEN
Purpose- The study was conducted with the aim to determine the effect of profitability, asset growth, and leverage on dividend policy.Design/methodology/approach- The objects in this study are companies included in the calculation of the Jakarta Islamic Index (JII) in a row during the study year, from 2014 to 2018. There were 14 companies selected as research samples, sample selection using purposive sampling method containing certain criteria in accordance with the needs of the research conducted. Data analysis was performed with the help of Microsoft Excel 2010 software and E-views 10. Panel data regression analysis was carried out in this study because it saw data types in the form of cross-sections and time series with a significance level of 5%.Findings- The test results obtained (1) Profitability explained by Return On Equity has a significant effect with a positive direction on dividend policy, (2) Asset Growth explained with Growth ratio does not significantly influence with a negative direction on dividend policy, and (3) Solvability as explained by Debt to Equity Ratio has a significant effect with a negative direction on dividend policy.Implications- The practical implications of the results of this study for managerial policy makers as dividends are expected to maintain and improve the company's financial performance and overall performance every period. This is simply so that the company can still be a profitable company, and be able to provide dividends that are expected by shareholdersKeywords: Profitability, Assets Growth, Leverage, and Dividend Policie
PERSPEKTIF HEDONIC SHOPPING MOTIVATION DALAM MENDORONG IMPULSE BUYING BEHAVIOUR PADA KONSUMEN PRODUK KOSMETIK WATSON INDONESIA
Purpose- This research aims to analyze the perspective of Hedonic Shopping Motivation consisting of Novelty, Fun, Appraise from Other, Escapism, Social Interaction and Desire for Visual Aesthetics on Impulse Buying Behaviour on cosmetics product consumers of Watson Indonesia. Design/methodology/approach- The survey involved 195 respondents who has purchased cosmetics product in Watson Indonesia using structured questionnaires. Construction is measured by using the specified scale. Multiple regression was used to analyse the data.
Findings- The results showed that all variables in theperspective of Hedonic Shopping Motivation such as Novelty, Appraise from Other, Escapism, Social Interaction and Desire for Visual Aesthetics had a positive influence on Impulse Buying Behaviour, except Fun.
Implication/Limitations- The implications of this research are the reference for marketers in formulate strategies to drive impulse buying behaviour to consumer cosmetic products related to the perspective of hedonic shopping motivation.
Keywords: Novelty, Fun, Appraise from Other, Escapism, Social Interactions, Desire for Visual Aesthetics, Impulse Buying Behaviour
MODEL PENGEMBANGAN KOMPETENSI SUMBER DAYA INSANI (SDI) PADA BANK SYARIAH
The purpose of this study is to determine the development of human resource competencies in Islamic banking as well as a design model that provides an overview in formulating recommendations for developing SDI competencies due to problems that have occurred in Islamic banking in recent decades that caused by low level competency of human resources. This also driven by the lacking of availability human resources in the field of sharia. So this research is focused on understanding how the development of human resource competencies in accordance with Islamic sharia values. This study uses a qualitative method by interviews with informants consist of employees, former employees, and customers of Islamic banking. The results of this study also reveal that the Celestial Management theory by Riawan Amin which consists of three principles such as worship, wealth, and warefare that appropriate to be applied as a guide in sharia business values.
Keywords : Model of competency development, Competence, Human Resources, Islamic bank
ANALISIS MAKRO EKONOMI DAN PASAR KEUANGAN GLOBAL TERHADAP INDEKS HARGA SAHAM GABUNGAN
Purpose- This study aimed to analyze the correlation between Macroeconomics Variable and Global Financial Markets on Composite Stock Price Index in Indonesia Stock Exchange in 2012 – 2019 partially and simultaneously.
Design/methodology/approach- This study used secondary data with multiple linear regression analysis methods. Macroeconomics Variable is proxied by Inflation, SBI Rate, and Exchange Rate IDR/USD to be juxtaposed with Global Financial Markets Variable proxied by Malaysia, Singapura, Filipina, and Australia index.
Findings- The results showed that Inflation and SBI Rate partially negative effect on CSPI. Straits Times Index, Philippine Stock Exchange Index, and Australian Securities Exchange 200partially positive effect on CSPI. Meanwhile, Exchange Rate IDR/USD and Kuala Lumpur Stock Exchange partially have no effect on CSPI. Simultaneously, all the variables have a significant effect by influencing by 92.9% while 7.1% is explained by other variables not examined in this study. Implications- For investors who want to invest in the Indonesian capital market need to pay attention to Macroeconomics in Indonesia and related foreign exchanges. Based on the results of research that has been carried out, it is proven that these variables have various effects, either significant or insignificant, on the Composite Stock Price Index.
Keywords: Composite Stock Price Index, Global Financial Stock Index, Macroeconomics Variabl
FAKTOR FAKTOR YANG MEMBERIKAN IMPLIKASI TERHADAP KETERIKATAN PEKERJA
Purpose- This study aims to determine the effect of organizational culture, communication, and religiosity on work engagement mediated by work motivation at the Bureau of Personnel and Organization, Main Secretariat of the Financial and Development Supervisory Agency.
Design/methodology/approach- The population in this study was 143 Civil Servants (PNS). Samples were taken by a population of 143 people. Data collection techniques using questionnaires and interviews, while the analytical tool used is the Structural Equation Modeling (SEM) using AMOS version 22.
Findings- The results of this study indicate that organizational culture, communication, and religiosity do not have a significant positive effect on work motivation and work engagement. Work motivation is not proven as a mediator of cultural, communication, and religiosity relations to work attachment.
Implications- To improve the organizational culture of personnel and organization bureaus can be done through enhancing activities that support the re-culture of the organization in the routine activities of the Personnel and Organizations Bureau.
Keywords: Culture, Religiosity, Employee Engagement, and Communicatio