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Pengaruh Disiplin Kerja Terhadap Produktivitas Kerja Pegawai (Studi Kasus Pada PT. BPR Syariah Harum Hikmah Nugraha Leles Garut)
Get PDFThis study examines the effect of work discipline on employee productivity at PT. BPR Syariah Harum Hikmah Nugraha Leles Garut. Work discipline is one of the important factors that contribute to improving employee performance. The purpose of this study is to understand the extent to which work discipline affects employee productivity in the company. The approach used in this research is quantitative method with descriptive and associative analysis. Quantitative data were collected through distributing questionnaires to employees of PT BPR Syariah Harum Hikmah Nugraha Leles Garut. Data analysis techniques include validity test, reliability test, correlation test, determination test, and hypothesis testing. The results showed a strong correlation between work discipline and work productivity. Work discipline is proven to have a positive and significant influence on employee work productivity. Based on these findings, the management of PT BPR Syariah Harum Hikmah Nugraha is advised to improve stricter work discipline policies and provide training and development to strengthen work discipline. These steps are expected to encourage an increase in overall work productivity in the company
Pengaruh Fasilitas Modal, Inovasi Produk, dan Literasi Digital pada Pengembangan Usaha Mikro, Kecil, dan Menengah di Wilayah Kota Depok
Get PDFMicro, Small and Medium Enterprises (MSMEs) have a very strategic role in national economic development. The role of MSMEs is very large for economic growth in Indonesia, with a percentage of the number reaching 99% of all business units. Based on data from the Ministry of Cooperatives and MSMEs. Based on data. City opendata.jabarprov.go.id every year there is an increase in the number of MSME business actors, so that competition is increasing and there is a need for excellence. However, there are obstacles experienced, including those related to capital, utilization of social media and online applications in marketing, products that are still monotonous, lack of human resources both in quantity and quality, and constraints in choosing strategic locations. From the problems faced by MSME actors, it causes business actors to have difficulty in developing their businesses. This research was conducted using a survey method using primary data and sampling using the Probability Sampling Method technique. The sample used was 336 respondents, namely MSME business owners in Depok City. The research used path analysis with SPSS application through classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), hypothesis test (coefficient of determination test, F test, and T test), and sobel test. Based on the research results, the variables of capital facilities and digital literacy affect product innovation. The variables of capital facilities, product innovation, and digital literacy affect business development. The variables of capital facilities and digital literacy have an indirect effect on business development through product innovation
Pengaruh Profitabilitas, Leverage, likuiditas, Ukuran Perusahaan dan Struktur Aset Terhadap Nilai Perusahaan
Get PDFRiset ini dimaksudkan guna menilai dan mengurai adanya keterkaitan secara parsial dan simultan pada nilai perusahaan pada subsektor properti dan real estate dari profitabilitas (ROA), leverage (DER), likuiditas (CR), ukuran perusahaan (FIRM SIZE), dan struktur aktiva (FAR). Penelitian asosiatif adalah jenis penelitian ini. Sebanyak 3 perusahaan dipilih sebagai sampel yaitu PT. Indonesia Prima Properti Tbk, PT. Agung Podomoro Land Tbk, dan PT. Metropolitan Land Tbk dari tahun 2017-2022. Teknik analisis data dengan analisis asumsi klasik termasuk uji normalitas, uji multikolinearitas, uji hetorekedastisitas, uji autokorelasi, analisis regresi linear berganda, uji determinasi dan uji hipotesis terdiri dari uji t dan uji f. Uji multikolinearitas menemukan bahwa variabel ROA, DER, CR, FIRM SIZE, dan FAR tidak terdapat multikolinearitas, hal ini sesuai dengan uji heteroskedastisitas dan autokorelasi. Nilai uji normalitas sebesar 0,200 > 0,05 menunjukkan bahwa statistik berdistribusi normal. Menyatakan tidak terdapat gejala autokorelasi atau heterokedastisitas, sehingga dapat dilanjutkan dengan pengujian hipotesis yaitu: (1) Profitabilitas berdampak positif pada nilai perusahaan, (2) Leverage berdampak signifikan pada nilai perusahaan, (3) Likuiditas (CR) berdampak signifikan pada nilai perusahaan, (4) Ukuran Perusahaan (FIRM SIZE) berdampak signifikan pada nilai perusahaan, (5) Struktur Aset (FAR) berdampak signifikan pada nilai perusahaan, ROA, DER, CR, FIRM SIZE, dan FAR berdampak simultan pada nilai perusahaan
Pengaruh Audit Internal dan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Syariah Indonesia
Get PDFThis research aims to analyze the effects of internal auditing and effective corporate governance on the financial performance of Islamic banks in Indonesia. The study utilized financial data from the annual reports of Islamic banks registered with the Financial Services Authority (OJK) from 2019 to 2021. Employing purposive sampling, the study gathered data from 33 observations. The analysis was conducted using multiple regression to test the research hypotheses. The results demonstrate that internal audit activities, combined with governance structures including the board of directors, the audit committee, and the Sharia supervisory board, significantly influence the banks' return on assets (ROA). In particular, the internal audit functions and the board of directors were found to have a notable impact on the financial outcomes. However, the audit committee and the Sharia supervisory board did not exhibit a statistically significant effect. Correlation analyses further indicate significant relationships between return on equity and the examined variables: internal audit (X1), board of directors (X2), audit committee (X3), and Sharia supervisory board (X4). The model's coefficient of determination (R²) is 0.328, suggesting it accounts for 32.8% of the variance in financial performance, with the remainder influenced by unexamined factors
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT. Aneka Tambang Tbk yang Terdaftar di BEI Periode 2017-2021
Get PDFThis study aims to determine and assess financial performance using liquidity ratios, solvency ratios, and profitability ratios at PT. Aneka Tambang Tbk. The data collection method in this study is to use secondary data, namely financial reports from 2017-2021. This study analyzed data using descriptive methods with a qualitative approach. Based on the results of the research, it shows that the average value of the liquidity ratio in 2017-2021 is in an illiquid state because it is below the industry standard, which means that the company has not been able to manage its assets optimally, so that the company's short-term debt is greater than the company's current assets. The solvency ratio shows that the average value in 2017-2021 is in a solvable state because it is below the industry standard, which means the company is capable of meeting its debts. And the profitability ratio shows that in 2017-2021 it is not profitable because it is below industry standards, which means that the company's ability to generate good profits from sales, total assets and total equity of the company is still not good because the cost of goods sold continues to increase
Perbandingan Produk Tabungan Wadi'ah Yad Dhamanah dan Mudharabah Mutlaqah Pada PT. Bank Syariah Capem Simpang IV Upah Aceh Tamiang
Get PDFTujuan penelitian ini adalah untuk mengetahui mekanisme tabungan Wadi'ah Yad Dhamanah dan Mudharabah Mutlaqah pada Bank Syariah Capem Simpang IV Upah Aceh Tamiang. Dan untuk mengetahui perbandingan dari produk tabungan Wadi'ah Yad Dhamanah dengan Mudharabah Mutlaqah pada Bank Syariah Capem Simpang IV Upah Aceh Tamiang. Metode penelitian ini adalah menggunakan penelitian kualitatif. Lokasi Penelitian ini dilakukan di PT. Bank Aceh Capem Simpang IV Upah Aceh Tamiang. Waktu penelitian dilakukan dari Bulan November 2021 sampai dengan selesai. Dalam penelitian ini, sumber data diperoleh langsung melalui wawancara terstruktur menggunakan metode bertanya wawancara dengan narasumber yaitu Pimpinan dan karyawan Bank Daerah Upah Aceh Tamiang. Teknik pengumpulan data dengan melakukan observasi, wawancara dan dokumentasi. Selanjutnya teknik analisis data yaitu dengan Reduksi data, Penyajian Data dan Verfikasi. Hasil penelitian adalah 1.Mekanisme tabungan Wadi’ah Yad Dhamanah dan Mudharabah Mutlaqah pada Bank Syariah Capem. Simpang IV Upah adalah pada akad Wadiah Yad Dhamanah ini harta nasabah boleh dimanfaatkan oleh pihak Bank dan pihak bank harus bertanggung jawab penuh atas keuntungan harta milik nasabah. Dan pada akad Wadiah ini diterapkan pada produk tabungan rekening giro. Nasabah dibolehkan mengambil uang kapanpun nasabah kehendaki dan pihak bank harus siap memberikannya secara utuh. Akad Wadiah. Pada akad Mudharabah Muthlaqah harta nasabah dapat digunakan untuk pembiayaan bagi pihak Bank yang mana nasabah sebagai penyedia modal, dan pihak Bank sebagai pengelola modal lalu bila mendapatkan keuntungan akan dibagi dua. Akad Mudharabah Muthlaqah salah satu akad yang dimana pemilih usaha (Mudharib) diberikan hak yang tidak terbatas untuk melakukan investasi oleh pemilik modal (Shahibul Mal). 2. Perbandingan dari produk tabungan Wadiah Yad Dhamanah dengan Mudharabah Muthlaqah pada Bank Syariah Capem Simpang IV Upah. Perbandingan dari dua akad tersebut adalah: Bagi hasil pada akad Wadiah Yad Dhamanah nasabah tidak mendapatkan bagi hasil namun nasabah hanya mendapatkan bonus secara sukarela dari pihak Bank. Sedangkan pada akad Mudharabah nasabah mendapatkan Nisbah (bagi hasil). Peran nasabah pada akad Wadiah nasabah sebagai Muwadi (penitip uang), sedangkan pada akad Mudharabah nasabah sebagai Sahibul mal (pemilik modal)
PENGARUH KUALITAS AUDIT DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN PENILAIAN KECURANGAN AUDITOR
No full textSeveral companies use various methods to commit fraud in financial reporting in order to get a good performance assessment. The case of alleged manipulation of financial reports that has occurred is the case of PT Envy Technologies Indonesia Tbk. The issuer is suspected of committing fraud after 2 years of being registered as a public company on the IDX since July 9 2019. This study aims to determine the effect of audit quality and auditor experience in detecting fraud that occurs (fraud). The study employs quantitative methods with the assistance of SPSS IBM 20. The population consists of auditors working at Public Accounting Firms in the Jakarta and Bekasi regions, selected using a purposive sampling method based on specific criteria. Data collected by using questionnaire sharing by google form and immediately sharing. Based on the highest variable indicators, a total of 145 auditors were selected as respondents. The study's findings indicate that the audit quality variable has a significantly positive impact on the ability to detect fraud. This is attributed to the fact that higher auditor competence leads to faster and more accurate fraud detection. Additionally, the auditor's experience variable also positively and significantly influences the ability to detect fraud, suggesting that the longer an auditor's work experience with diverse levels of workload complexity, the better their capability to identify fraud in financial statements.Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit dan pengalaman auditor dalam mendeteksi kecurangan yang terjadi (fraud). Penelitian ini menggunakan metode kuantitatif dengan bantuan SPSS IBM 20 untuk mengetahui pengaruh antar variabel. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di wilayah Jakarta dan Bekasi dengan metode purposive sampling dengan kriteria tertentu. Jumlah minimal responden ditetapkan berdasarkan indikator variabel terbanyak sehingga didapatkan total sampel sebanyak 145 auditor. Hasil penelitian menunjukkan bahwa variabel kualitas audit memiliki pengaruh positif signifikan terhadap kemampuan dalam mendeteksi kecurangan. Hal ini dikarenakan semakin kompeten seorang auditor maka kecurangan dapat diketahui lebih cepat dan akurat. Sementara itu variabel pengalaman auditor juga berpengaruh positif dan signifikan terhadap kemampuan dalam mendeteksi kecurangan. Artinya, semakin lama pengalaman kerja seorang auditor dengan tingkat kompleksitas beban kerja yang beragam maka semakin besar peluang mereka untuk menilai kecurangan pada laporan keuanga
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Solvabilitas terhadap Keterlambatan Audit
Get PDFRiset dan analisis ini dilatar belakangi oleh keterlambatan publikasi laporan keuangan yang berdampak bagi performa perusahaan baik untuk internal yang ditunjukkan untuk manajemen dan pemegang saham serta eksternal ditunjukkan untuk calon investor. Tujuan analisis dan riset ini untuk melanjutkan riset sebelumnya tentang Pengaruh Ukuran Perusahaan, Profitabilitas, dan Solvabilitas sebagai variabel independen pada Audit Delay. Metode riset dan analisis ini mempergunakan metode riset kuantitatif mempergunakan data sekunder dengan jumlah populasi sebesar 82 perusahaan dan sampel yang dipergunakan sebanyak 25 perusahaan dengan periode 4 tahun yang diambil mempergunakan metode purposive sampling berdasarkan kriteria tertentu. Data riset ini diolah mempergunakan software statistik SPSS versi 25 dengan uji statistik deskriptif, uji asumsi klasik, uji koefisien determinasi, analisis regresi linear berganda dan uji hipotesis. Hasil uji analisis menyatakan Ukuran Perusahaan berdampak negatif pada Audit Delay dengan nilai sig 0.000 < 0.05 dan hasil Thitung -1.070 < Ttabel 1.661. Profitabilitas tidak berdampak pada Audit Delay dengan nilai sig 0.287 < 0.05 dan hasil Thitung -4.236 > Ttabel 1.661. Solvabilitas tidak berdampak pada Audit Delay dengan nilai sig 0.444 < 0.05 dan hasil Thitung 0.768 < Ttabel 1.661. Ukuran Perusahaan, Profitabilitas, dan Solvabilitas berdampak simultan pada Audit Delay dengan nilai sig 0.000 < 0.05 dan Fhitung 8.647 > Ftabel 2.699
Promotion Optimization: Effective Strategy to Increase Customer Interest in Gold Pawn at Bank Syariah Indonesia
Get PDFThis research delves into examining how promotional strategies impact customer interest in gold pawning services at Bank Syariah Indonesia KCP Bitung. Given the ever-changing market dynamics and evolving consumer preferences, the adaptability and innovation of Islamic banking institutions play a crucial role. The study concentrates on understanding how promotion influences customer interest in gold pawning, a service offering quick liquidity without requiring the sale of valuable assets. Through quantitative methods, data were gathered from 94 customers via questionnaires and analyzed using simple linear regression. The results indicate that promotional efforts significantly influence customer interest, explaining 61% of the variance. This underscores the significance of employing effective promotional strategies to enhance customer engagement and loyalty. The study identifies various promotional tactics, including advertising, sales promotions (such as discounts and coupons), personal selling (especially through social media influencers), public relations and publicity (e.g., press releases, event sponsorships, CSR activities), and direct marketing (e.g., mail, email, phone, social media). Each strategy's efficacy is supported by recent research, emphasizing the importance of coherent messaging in concise advertising for achieving higher response rates. The findings suggest that bolstering promotional endeavors can markedly increase customer interest and satisfaction, thereby fostering business expansion. Organizations are encouraged to prioritize strategic promotional activities to capitalize on their considerable influence on customer interest
Pengaruh Audit Tenure, Audit Delay dan Fee Audit Terhadap Kualitas Audit Pada Perusahaan Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
Get PDFPenelitian ini memiliki tujuan untuk mengetahui pengaruh Audit Tenure, Audit Delay, dan Fee Audit terhadap Audit Quality pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2018–2022. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2018–2022. Penelitian ini menggunakan metode Kuantitatif dengan purposive sampling sampel yang diperoleh berjumlah 14 perusahaan makanan dan minuman