Jurnal Fakultas Ekonomi Universitas Islam Lamongan
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The Influence Of Leverage, Firm Size And Sales Growth On Financial Performance At Pt Indocement Tunggal Prakarsa Tbk
Full text linkThis research aims to determine and analyze the influence of leverage, firm size and sales growth on the financial performance of PT Indocement Tunggal Prakarsa Tbk. The type of research used is associative research. The research instrument used was tabulating financial report data for 15 years (2008-2022). The population in this study was 18 years (2005-2022). The sample in this research was for 15 years (2008-2022). The sampling technique used was purposive sampling technique. The data analysis techniques used are classical assumption testing, multiple linear regression analysis, correlation coefficient, coefficient of determination and hypothesis testing. The results of this study indicate that leverage and firm size have a partially significant negative effect on financial performance and sales growth has no effect and is not significant on financial performance, leverage, firm size and sales growth have a significant simultaneous effect on financial performance
The Effect of Changes in Profitability, Revenue Growth, Leverage and Company Size on Tax Avoidance (Empirical Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2020-2023)
Full text linkTax avoidance is a step taken by companies to suppress taxable income through strategies that are legally or unlawfully prepared. This study is intended to understand and evaluate the impact of profitability, revenue growth, leverage, and company size regarding tax avoidance practices on food and beverage business entities listed on the Indonesia Stock Exchange during the 2020-2023 period. This study involved 45 business entities selected by utilizing the purposive sampling method. The research findings reveal that profitability, leverage, and company size partially contribute positively and significantly to tax avoidance. Meanwhile, revenue growth has no impact on tax avoidance
WORK CULTURE AS A MEDIATOR: THE IMPACT OF THE WORK ENVIRONMENT AND COMPENSATION ON TEACHER PERFORMANCE AT THE FIRDAUS FOUNDATION, MAROS REGENCY
Full text linkThis study aims to investigate the influence of the work environment and compensation on the performance of teachers with work culture as mediators at the Firdaus Foundation. Using a quantitative approach with path analysis (Partial Least Squares, PLS), this study involved a sample of 32 teachers. The results of the study show that the work environment and compensation have a significant influence on work culture. However, work culture does not have a significant effect on teacher performance, and the work environment also does not have a significant impact on teacher performance directly. In addition, the indirect influence of the work environment on teacher performance through work culture is not significant, and work culture cannot mediate the influence of compensation on teacher performance. Although compensation showed a significant influence on teacher performance, these results did not support the hypothesis that compensation directly affected teacher performance. This study concluded that although work environment and compensation variables have a significant effect on work culture, work culture and work environment do not directly affect teacher performance. The originality of the research lies in the use of work culture as a mediator in the context of the influence of work environment and compensation on teacher performance, providing new insights that are different from the findings of previous research
MEASURING SERVICE QUALITY AND CUSTOMER SATISFACTION AT BANK SYARIAH SURABAYA WITH BIG DATA ANALYSIS
Full text linkBanking institutions that provide sharia-based
services in Indonesia still have a smaller number of
customers compared to conventional banks, even
though Indonesia is a country with the largest Muslim
population in the world. Therefore, this study aims to
observe customer satisfaction with Islamic banking
services and help managers evaluate their
performance. This research was conducted using big
data analysis from reviews given by the public regarding 3 Islamic banks in Surabaya through the Google Maps website, including: Bank Syariah
Indonesia Surabaya Jemur Handayani, Bank Syariah
Surabaya Branch Office Dharmawangsa, and Bank
Syariah Surabaya Branch Office Darmo. By using the
textual review method, it is hoped that this research
can provide an overview of social perspectives
regarding service quality and customer satisfaction
with Islamic banks and provide input for managers so
that they can advance the Islamic economy, especially
in Indonesia.
 
PENGARUH KINERJA KEUANGAN PERIODE SEBELUMNYA TERHADAP PROSES PERENCANAAN ANGGARAN DAN PENGENDALIAN ANGGARAN
No full textThe lack of budget utilization for financial planning and control in non-profit organizations potentially leads to poor financial performance. The aim of this research is to analyze the influence of financial performance on budget planning and control processes in non-profit organizations, with the hope of providing theoretical and practical contributions to their financial management. This study employs a quantitative approach, collecting data through surveys from 16 non-profit organizations in Indonesia, using purposive sampling method. Primary data is gathered through questionnaires exploring budget planning and control processes, with responses measured using Likert scale. Data analysis is conducted using simple regression technique to evaluate the influence of financial performance on budget planning and control processes. SPSS 22 software is utilized for data analysis. The results indicate a significant positive influence between non-profit organization's financial performance and budget planning process, as well as between financial performance and budget control. This contributes significantly to understanding budget management in non-profit organizationsKurangnya penggunaan anggaran untuk perencanaan dan pengendalian keuangan dalam organisasi non-profit, yang berpotensi menyebabkan kinerja keuangan yang buruk. Tujuan penelitian ini adalah untuk menganalisis pengaruh kinerja keuangan terhadap proses perencanaan anggaran dan pengendalian pada organisasi non-profit, dengan harapan memberikan kontribusi teoritis dan praktis bagi pengelolaan keuangan organisasinya. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui survei terhadap 16 organisasi non-profit di Indonesia, menggunakan metode purposive sampling. Data primer dikumpulkan melalui kuesioner yang mengeksplorasi proses perencanaan anggaran dan pengendalian, dengan respons diukur menggunakan skala Likert. Analisis data dilakukan dengan teknik regresi sederhana untuk mengevaluasi pengaruh kinerja keuangan terhadap proses perencanaan anggaran dan pengendalian. Penelitian ini menggunakan perangkat lunak SPSS 22 untuk analisis data. Hasil penelitian menunjukkan adanya pengaruh positif yang signifikan antara kinerja keuangan organisasi non-profit dan proses perencanaan anggaran, serta antara kinerja keuangan dan pengendalian anggaran. Hal ini memberikan kontribusi penting dalam pemahaman manajemen anggaran di organisasi non-profit
ANALYSIS OF THE IMPLEMENTATION OF THE IJARAH ASSET TO BE LEASED AGREEMENT IN THE LATEST DEVELOPMENT OF RETAIL SUKUK SALES IN INDONESIAN SHARIA BANK (CASE STUDY OF INDONESIAN SHARIA BANK KC S.PARMAN MEDAN)
Full text linkThe Indonesian government offers retail sukuk as an investment product for retail investors, in accordance with sharia principles. This research uses a qualitative research approach with a focus on case study methodology. The data sources used in this research consist of primary data obtained through observation and interviews. Meanwhile, secondary data was obtained from retail sukuk research and other relevant literature. The data validity method used in this research is called data source triangulation. The data analysis process begins with data collection, continues with organizing and categorizing the data, and finally identifying themes for interpretation. Therefore, the findings of this research include the results of the analysis of the implementation of SR 019-T3 retail sukuk at BSI KC S.parman Medan. The results of research findings and analysis will be presented as an illustration of how sales are carried out by banks, including a description of the obstacles and benefits faced. There are several advantages to investing in retail sukuk. However, retail sukuk also have their own risks. BSI is actively marketing retail sukuk through social media, and many students are starting to research retail sukuk and savings provided by SBSN agents or distribution partners
NALYSIS OF THE LEVEL OF PUBLIC UNDERSTANDING OF ISLAMIC FINANCIAL INSTITUTIONS IN INDONESIA
Full text linkThose who have strong financial literacy will avoid financial problems. Not only low income can lead to financial problems, but poor money management practices including careless use of credit cards, lack of savings, and poor financial planning can also lead to financial difficulties. This study aims to measure the level of public understanding of Islamic financial institutions in Indonesia. The approach used in this research is a qualitative descriptive approach, the research instrument used is to use the pre-test and post-test method with 30 respondents. The results showed that the average Islamic financial literacy index of Indonesian society was at 15.61%. Although every year there is an increase but it is still categorized as low, the financial literacy index number is categorized as high if it is in the 80% position. The socialization that researchers conducted in Kubu District, Rokan Hilir Regency, Riau had a good impact on the community. This is evidenced by the percentage of understanding and knowledge about Islamic financial institutions has increased from 25.97% to 50.6%. After conducting this activity, we can conclude that the level of public understanding of Islamic financial institutions in Indonesia is still relatively low, although it has increased every year, the increase is still relatively small, this is due to many factors, some of which are economic education and social factors. Lack of education in the community is a major factor in this problem. Based on this data, it shows an increase in the understanding of the community towards Islamic financial institutions in Kubu District, Rokan Hilir Regency, Riau
THE INFLUENCE OF SERVICE FEATURES, TRANSACTION SECURITY, BRAND AMBASSADORS AND PERCEIVED EASE OF USE ON BANK BRI CUSTOMER DECISIONS USING THE BRIMO APPLICATION
Full text linkThe purpose of this study was to examine the effect of service features, transaction security, brand ambassadors and perceived convenience on customer decisions using the BRImo application. This study uses quantitative research methods. The population in this study were BRI customers who opened savings accounts at BRI KCP Sudiang from January to June 2023 totaling 15,850 people, the sampling technique used in the study was structured data collection using the Slovin formula. So the sample in this study was a total of 98 respondents. The data analysis technique in this study used multiple linear regression analysis. The results showed that service features have a significant effect on customer decisions using the BRImo application. Transaction security has a significant effect on customer decisions using the BRImo application. Brand ambassadors have an insignificant effect on customer decisions using the BRImo application. Perceived ease of using the product has a significant effect on customer decisions using the BRImo application
THE INFLUENCE OF SERVICE QUALITY AND PRICES ON CONSUMER LOYALTY THROUGH CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE FOR TIKTOK SHOP USERS AT DIAN NUSWANTORO UNIVERSITY SEMARANG FEB
Full text linkThis research aims to analyze the influence of service quality and price on consumer loyalty through customer satisfaction as an intervening variable for TikTok shop users, either partially or simultaneously. This research is quantitative in nature and involves the population at Dian Nuswantoro University class of 2020 aged 21-25 years, who are users and make purchases at the TikTok shop. The sampling method used a probability sampling technique via a simple random sampling method, with a total of 172 respondents. The data collection technique uses primary data in the form of a questionnaire. The data analysis technique uses PLS-SEM version 4 software. This research obtained the results that service quality and price have a positive and significant effect on customer satisfaction, customer satisfaction has a positive and significant effect on consumer loyalty, service quality has a positive and significant effect on consumer loyalty, price has an effect positive towards consumer loyalty
THE IMPACT OF ARISAN JULO-JULO ON THE INCOME OF THE LOWER MIDDLE CLASS IN KURANJI, PADANG CITY AND A REVIEW FROM THE PERSPECTIVE OF ISLAMIC ECONOMICS
Full text linkThis study aims to determine the effect of arisan julo-julo on the income of lower-middle class people in Kuranji District, Padang City. The population in the study were poor people in Kuranji District collected through the PKH assistance program as many as 3,378 heads of families. By using the slovin formula, 97 people were obtained as samples. Sampling in this study was carried out by purposive sampling. This type of research is quantitative research that aims to determine the degree of relationship and pattern or form of influence between two or more variables, where with this research a theory will be built that functions to explain, predict and control a phenomenon. The data analysis technique used is descriptive and linear regression with hypothesis testing. The results of the study indicate that the Julo-julo variable has a positive and significant effect on community income