E-QIEN - Jurnal Ekonomi dan Bisnis
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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, KECERDASAN SPIRITUAL, DAN KECERDASAN ADVERSITY TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (STUDI KASUS PADA MAHASISWA AKUNTANSI DI SURAKARTA)
Get PDFThis study aims to determine the effect of emotional intelligence, intellectual intelligence, spiritual intelligence, and adversity intelligence on the level of accounting understanding. The type of data used is quantitative. Data was collected using a questionnaire. The samples studied were accounting students at the University of Muhammadiyah Surakarta, Sebelas Maret University, and Slamet Riyadi University with 100 respondents. Data analysis using SPSS version 25.0 program. The statistical method used to test the hypothesis is multiple linear regression analysis. The result show that emotional intelligence and adversity intelligence had an effect (significantly), while intellectual intelligence and spiritual intelligence had no effect (not significant) on the level of accounting understanding.This study aims to determine the effect of emotional intelligence, intellectual intelligence, spiritual intelligence, and adversity intelligence on the level of accounting understanding. The type of data used is quantitative. Data was collected using a questionnaire. The samples studied were accounting students at the University of Muhammadiyah Surakarta, Sebelas Maret University, and Slamet Riyadi University with 100 respondents. Data analysis using SPSS version 25.0 program. The statistical method used to test the hypothesis is multiple linear regression analysis. The result show that emotional intelligence and adversity intelligence had an effect (significantly), while intellectual intelligence and spiritual intelligence had no effect (not significant) on the level of accounting understanding
HUBUNGAN PENDIDIKAN DENGAN KEMISKINAN DAN PENDAPATAN PERKAPITA SEBAGAI VARIABEL MEDIASI
Get PDFPrevious empirical studies that examined the relationship between education and poverty showed many contradictory results. Therefore, this study tries to include Per capita income as a mediating variable. The purpose of this study is to examine whether per capita income is able to mediate between education and poverty in Aceh Province. The data used in this study is secondary data with the period 2010-2021. To analyze the data, the method used is Path Analysis. The results showed that education was able to directly affect the poverty rate in the province of Aceh by 84.2%. Partially per capita income is able to mediate the relationship between education and poverty, this means it is important to improve the quality of the population by improving the quality of education, so that the population will be better able to increase income which will ultimately have an impact on reducing poverty.Previous empirical studies that examined the relationship between education and poverty showed many contradictory results. Therefore, this study tries to include Per capita income as a mediating variable. The purpose of this study is to examine whether per capita income is able to mediate between education and poverty in Aceh Province. The data used in this study is secondary data with the period 2010-2021. To analyze the data, the method used is Path Analysis. The results showed that education was able to directly affect the poverty rate in the province of Aceh by 84.2%. Partially per capita income is able to mediate the relationship between education and poverty, this means it is important to improve the quality of the population by improving the quality of education, so that the population will be better able to increase income which will ultimately have an impact on reducing poverty
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN UKURAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN
Get PDFThis study aims to analyze and seek empirical evidence regarding investment decisions, funding decisions, dividend policy, profitability, and the size of the board of commissioners on firm value. The population in this study is the food and beverages sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2020. By using purposive addition, the sample used in this study were 11 companies in the food and beverages sub-sector. The data analysis method used multiple linear regression analysis with the help of SPSS 21 software. The results found that investment decisions and the size of the board of commissioners had a significant effect on firm value with a sig value. respectively (0.000 < 0.05) and (0.006 < 0.05). Meanwhile, investment decisions, dividend policy, and profitability were found to have no significant effect on firm value with a sig value. each of (0.859 > 0.05); (0.180 > 0.05); and (0.986 > 0.05).This study aims to analyze and seek empirical evidence regarding investment decisions, funding decisions, dividend policy, profitability, and the size of the board of commissioners on firm value. The population in this study is the food and beverages sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2020. By using purposive addition, the sample used in this study were 11 companies in the food and beverages sub-sector. The data analysis method used multiple linear regression analysis with the help of SPSS 21 software. The results found that investment decisions and the size of the board of commissioners had a significant effect on firm value with a sig value. respectively (0.000 < 0.05) and (0.006 < 0.05). Meanwhile, investment decisions, dividend policy, and profitability were found to have no significant effect on firm value with a sig value. each of (0.859 > 0.05); (0.180 > 0.05); and (0.986 > 0.05)
PERAN HUMAS DALAM MANAJEMEN PEMASARAN JASA PENDIDIKAN DI MA ALMU’AWANAH PAMULUTAN OGAN ILIR
Get PDFThe purpose of this study was to determine the role of public relations in the marketing management of educator services at MA Almu\u27awwanah Pamulutan Ogan Ilir, as well as the supporting and inhibiting factors. The research method used is a qualitative method with a descriptive approach. Primary data sources consist of vice-principals in public relations, school principals, and public relations staff. Secondary data sources are documentation and observation data. Data collection techniques using observation, interviews, and documentation. The results of the study indicate that the role of public relations in the marketing management of educational services is, 1) participating in the implementation; 2) all parties communicate with each other and provide feedback; 3) evaluation is always carried out on each implementation of the marketing management of educational services through regular meetings. Factors that support the marketing management of educational services, namely 1) school achievement; 2) community interest; 3) supportive school leaders; and 4) strategic school location. Inhibiting factors, namely 1) lack of human resources; and 2) competition with other schools
PREDICTION OF FINANCIAL DISTRESS IN INDONESIA FAST MOVING CONSUMER GOODS (FMCG) INDUSTRY
Get PDFThis study aims to find and analyze to prove and test differences in health status results between the Altman Z-Score, Springate, Zmijewski, and Grover. Prediction models in the FMCG Industry for the 2016-2020 period. Samples were taken by the purposive sampling method. Of the 25 listed companies, 16 companies meet the criteria. Data collection techniques collect the required information from the company\u27s financial statements downloaded from www.IDX.co.id. The data analysis technique used is Multiple Discriminant Analysis. The hypothesis test uses the Kruskal Wallis H Test and Accuracy Test. This study indicates that there are differences between the Altman Z-Score, Springate, Zmijewski, and Grover methods in predicting corporate bankruptcy. This can be seen from the probability value of all methods smaller than 0.05, which is 0.00. The accuracy test shows that the methods of Altman, Springate, Zmijewski, and Grover have different accuracy levels, namely 75%, 81%, 97.8%, and 88%, respectively. The high level of accuracy obtained by the Zmijewski methods is 97.8%, respectively. This means that the Zmijewski method is more recommended for companies or investors in assessing the financial condition of manufacturing companies to make decisions. The conclusion is that there are differences between the Altman Z-Score, Springate, Zmijewski, and Grover methods. And the highest accuracy prediction method is the Zmijewski method).This study aims to find and analyze to prove and test differences in health status results between the Altman Z-Score, Springate, Zmijewski, and Grover. Prediction models in the FMCG Industry for the 2016-2020 period. Samples were taken by the purposive sampling method. Of the 25 listed companies, 16 companies meet the criteria. Data collection techniques collect the required information from the company\u27s financial statements downloaded from www.IDX.co.id. The data analysis technique used is Multiple Discriminant Analysis. The hypothesis test uses the Kruskal Wallis H Test and Accuracy Test. This study indicates that there are differences between the Altman Z-Score, Springate, Zmijewski, and Grover methods in predicting corporate bankruptcy. This can be seen from the probability value of all methods smaller than 0.05, which is 0.00. The accuracy test shows that the methods of Altman, Springate, Zmijewski, and Grover have different accuracy levels, namely 75%, 81%, 97.8%, and 88%, respectively. The high level of accuracy obtained by the Zmijewski methods is 97.8%, respectively. This means that the Zmijewski method is more recommended for companies or investors in assessing the financial condition of manufacturing companies to make decisions. The conclusion is that there are differences between the Altman Z-Score, Springate, Zmijewski, and Grover methods. And the highest accuracy prediction method is the Zmijewski method)
PENGUATAN UMKM MELALUI INOVASI “LAPAK UMKM” SEBAGAI UPAYA PEMULIHAN EKONOMI DI MASA PANDEMI
Get PDFThe COVID-19 pandemic has changed the global economic order and has had an impact on the Indonesian economy, one of which is the Micro, Small & Medium Enterprises sector. Therefore, innovation is needed as an effort to recover the economy. Madiun City innovated “Lapak UMKM”, a program based on the local economy spread across 27 urban villages in Madiun City. This study has the aim of knowing the development of MSMEs through Lapak UMKM innovations to recover economic recovery due to Covid-19 in Madiun City. This study uses a qualitative method with descriptive analysis. This study uses data obtained directly in the field through observation, documentation and interviews and secondary data obtained through the website of the relevant agency. The research sample was taken using purposive sampling technique. The results of this study indicate that MSMEs continue to be innovative, (1) Lapak UMKM innovations are effective in increasing community empowerment, (2) Lapak UMKM have succeeded in increasing business independence and increasing MSME turnover, (3) Lapak UMKM innovations have succeeded in starting local economy-based businesses, (4) There are still many shortcomings in the implementation of MSME innovation, especially in the field of promotion, and management regulations.Pandemi Covid-19 merubah tatanan ekonomi global dan berdampak pada ekonomi Indonesia, salah satunya disektor Usaha Mikro Kecil & Menengah. Oleh karena itu, diperlukan inovasi sebagai upaya pemulihan ekonomi. Kota Madiun melakukan inovasi “Lapak UMKM”, suatu program berbasis ekonomi lokal yang tersebar di 27 kelurahan yang ada di Kota Madiun. Penelitian ini memiliki tujuan untuk mengetahui peranan penguatan UMKM melalui inovasi Lapak UMKM terhadap pemulihan ekonomi akibat Covid-19 di Kota Madiun. Penelitian ini menggunakan metode kualitatif dengan analisis deskriptif. Penelitian ini menggunakan data yang didapatkan secara langsung dilapangan melalui observasi, dokumentasi dan wawancara dan data sekunder yang didapat melalui website instansi yang terkait. Sampel penelitian diambil menggunakan teknik purposive sampling.Hasil dari penelitian ini menunjukkan bahwa penguatan UMKM melalui inovasi Lapak UMKM (1) Inovasi Lapak UMKM secara efektif berhasil meningkatkan pemberdayaan masyarakat, (2) Inovasi Lapak UMKM berhasil meningkatkan kemandirian usaha dan meningkatkan omzet UMKM, (3) Inovasi Lapak UMKM berhasil memulihkan perekonomian berbasis ekonomi lokal. (4) Masih banyak kekurangan dalam pelaksanaan inovasi Lapak UMKM khususnya dalam bidang promosi dan regulasi pengelolaan
PENYELESAIAN TA’ARUDH AL-ADILLAH DALAM PENGHARAMAN RIBA FADHL
Get PDFRiba/usury is agreed to be forbidden in Islam. There are two general opinions about the criteria for usury that is forbidden, especially usury on debt. First, that all additional forms in debt and credit transactions are in the form of usury, and the second opinion argues that there must be an element of oppression, multiplication, etc. in order to be called usury. This is due to the lack of clarity on the criteria for usury in the Qur\u27an. So in this article the author tries to strengthen the opinion that all additions, a little or a lot, are usury. This is based on the qiyas aula, most of scholars agree that riba fadl is forbidden, even though the excess of one of the items is small. Meanwhile, if observed, riba fadl which is an unequal weight or size of one of usury goods in buying and selling or bartering whose purpose is to make a profit is not allowed. Thus, it is preferable to add additional prohibitions on debt usury, which aims to help someone. However, the argument that prohibits riba fadl is only found in the hadith, even more there are hadiths that at first glance contradict each other regarding the prohibition of usury fadl or buying and selling. So, the contradictife arguments need to be resolved so that the prohibition of riba fadl can be used as a comparison against the prohibition of usury nasi\u27ah/debts.Riba disepakati keharamanya di dalam islam. ada dua pendapat umum tentang kriteria riba yang diharamkan, terkhusus riba pada hutang piutang. Pertama, bahwa seluruh bentuk tambahan dalam transaksi hutang piutang adalah bentuk riba, dan pendapat kedua berpendapat bahwa harus terdapat unsur penindasan, berlipat ganda dll agar bisa dikatakan riba. Hal tersebut terjadi akibat tidak adanya kejelasan kriteria riba yang ada pada Al-quran. Maka pada artikel ini penulis mencoba untuk menguatkan pendapat bahwa seluruh tambahan sedikit ataupun banyak adalah riba. Hal tersebut didasarkan pada qiyas aula yaitu ulama sepakat bahwa riba fadl pada barang ribawi diharamkan walaupun kelebihan salah satu barang tersebut sedikit. Sedangkan, apabila dicermati, riba fadl yang merupakan ketidaksamaan berat atau ukuran salah satu barang ribawi dalam jual beli atau barter yang memang tujuanya untuk mendapatkan untung tidak diperbolehkan. Dengan demikian, maka lebih diutamakan lagi pengharaman tambahan pada hutang piutang ataupun simpan menyimpan yang tujuanya untuk menolong yang membutuhkan. Namun demikian dalil yang mengharamkan riba fadl hanya terdapat pada hadis, lebih lagi apabila diteliti, terdapat hadis yang sekilas saling bertentangan berkenaan dengan pengharaman riba fadl atau jual beli. Maka, pertentangan dalil tersebut perlu untuk di selelesaikan agar pengharaman riba fadl dapat dijadikan sebagai pembanding pengharaman riba nasi’ah/hutang piutang
PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING
Get PDFHuman resources (HR) are factors that play an important role in all industrial sectors and business activities. Industrial area as a place to concentrate the activities of the processing industry which is equipped with infrastructure, facilities and other supporting facilities provided and managed by the company. This study aims to determine the effect of work discipline and work environment on job satisfaction with organizational commitment as an intervening variable (a case study of company employees in the MM2100 Industrial Estate). The respondents of this study were 100 company employees in the MM2100 Industrial Estate. The type of data used is quantitative and the data processing technique uses Smart PLS. The results showed that the work discipline variable had a positive and significant effect on job satisfaction, the work environment variable had a positive and significant effect on job satisfaction, the work discipline variable had a positive and significant influence on organizational commitment and the work environment variable had a positive and significant influence on commitment. Organization and organizational commitment variables have a positive and significant effect on job satisfaction.Human resources (HR) are factors that play an important role in all industrial sectors and business activities. Industrial area as a place to concentrate the activities of the processing industry which is equipped with infrastructure, facilities and other supporting facilities provided and managed by the company. This study aims to determine the effect of work discipline and work environment on job satisfaction with organizational commitment as an intervening variable (a case study of company employees in the MM2100 Industrial Estate). The respondents of this study were 100 company employees in the MM2100 Industrial Estate. The type of data used is quantitative and the data processing technique uses Smart PLS. The results showed that the work discipline variable had a positive and significant effect on job satisfaction, the work environment variable had a positive and significant effect on job satisfaction, the work discipline variable had a positive and significant influence on organizational commitment and the work environment variable had a positive and significant influence on commitment. Organization and organizational commitment variables have a positive and significant effect on job satisfaction
Pengaruh Realisasi Anggaran, Law Enforcement, Tingkat Kepatuhan, dan Tingkat Inflasi terhadap Penerimaan Pajak
Get PDFOur Country has remained standing and sovereign for more than 75 years, and that cannot be separated from the role of national development efforts that have continued to this day. Sustainable national development in Indonesia is certainly greatly influenced by the performance of tax revenues, considering that tax revenues are the backbone of the state budget in carrying out its functions. Thus, it is necessary to explore more extensive and intensive sources of tax revenue, one of which is by conducting a study of the factors that affect tax revenue. This study aims to analyze the factors that influence tax revenue, in terms of internal Indonesian tax revenue institutions, namely the budget realization of the Directorate General of Taxes (DGT), then in terms of tax law enforcement efforts (Law Enforcement), and in terms of the level of tax law enforcement. Taxpayer compliance, namely the level of compliance with the submission of the Annual Income Tax Return by the Taxpayer. In addition, this study also analyzes one of the effects of macroeconomic factors on tax revenue, namely the inflation rate. The analysis in this study was conducted on 32 observation periods with quarterly time series data obtained from the DGT, starting from 2013 Q1 to Q1. 2020 Q4. This research is a quantitative research with Auto Distributive Lag (ARDL Method) analysis method. The results of this study indicate that the variables of Budget Realization and Compliance Level of Annual Income Tax Report for Corporate Taxpayers have a significant positive effect for the short and long term on tax revenues. While the other variables do not have a significant positive effect on tax revenue
DIVERSIFIKASI MODEL CAREER PATH PROGRESSION BAGI PUSAT PENGEMBANGAN KARIR DI UIN ALAUDDIN MAKASSAR
Get PDFThis study describes new adaptations in student career planning for career managers in higher education. Diversification of career path progression models needs to be developed in universities to answer public doubts about the quality of alumni of the State Islamic Religious College to compete in the world of work. The type of research used is research and development (R&D). In the preliminary field testing stage, quite good results were obtained with various counseling methods. Students\u27 perceptions of the first trial were 79.20 percent said they were confident in registering with a well-known company after going through this program. After the operational field testing stage, it gives us confidence that the talent mapping model that has been used to see the potential and map employees in companies can be adapted for career planning at UIN Alauddin Makassar and become a prototype for career development at State Islamic Religious College.This study describes new adaptations in student career planning for career managers in higher education. Diversification of career path progression models needs to be developed in universities to answer public doubts about the quality of alumni of the State Islamic Religious College to compete in the world of work. The type of research used is research and development (R&D). In the preliminary field testing stage, quite good results were obtained with various counseling methods. Students\u27 perceptions of the first trial were 79.20 percent said they were confident in registering with a well-known company after going through this program. After the operational field testing stage, it gives us confidence that the talent mapping model that has been used to see the potential and map employees in companies can be adapted for career planning at UIN Alauddin Makassar and become a prototype for career development at State Islamic Religious College