Direktori Jurnal Elektronik STIE Tri Dharma Nusantara
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Analisis Likuiditas PT Bank Muamalat Indonesia Tbk dan Implikasinya terhadap Pengambilan Keputusan Investasi
Get PDFPenelitian ini bertujuan untuk menganalisis rasio likuiditas PT Bank Muammalat Indonesia Tbk Metode pengumpulan data yang dilakukan yaitu dengan menggunakan data sekunder, metode analisis yang digunakan adalah analisis deskriptif kuantitatif. Penelitian ini menggunakan analisis rasio likuditas yang terdiri dari current ratio, cash ratio, banking ratio, loan to deposit ratio dan loan to asset ratio. Berdasarkan hasil penelitian yang dilakukan, diperoleh bahwa analisis rasio likuiditas pada tahun 2018 sampai tahun 2022 dilihat dari current ratio dinilai sangat baik, cash ratio dinilai sangat baik, loan to deposit ratio dinilai sangat tidak baik, loan to asset ratio dinilai sangat baik, dan banking ratio dinilai sangat baik
Evaluasi Transparansi Laporan Keuangan Syariah pada Bank Syariah Indonesia
Get PDFPenelitian ini bertujuan untuk mengevaluasi tingkat transparansi laporan keuangan syariah pada Bank Syariah Indonesia (BSI) dengan menggunakan data sekunder yang diperoleh dari situs web resmi bank tersebut. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi dokumentasi terhadap laporan keuangan tahunan dan informasi relevan lainnya yang dipublikasikan antara tahun tertentu. Evaluasi dilakukan berdasarkan prinsip-prinsip transparansi dalam pelaporan keuangan syariah, seperti keterbukaan informasi, kesesuaian dengan standar akuntansi syariah, serta kelengkapan dan aksesibilitas pengungkapan laporan. Hasil penelitian menunjukkan bahwa secara umum BSI telah menunjukkan upaya positif dalam menyediakan informasi kepada publik. Namun, tingkat transparansi berada pada kategori "cukup", dikarenakan adanya keterbatasan dalam hal penyajian laporan yang terperinci, keterbacaan, serta konsistensi narasi terkait akad dan Distribusi Hasil Usaha (DHU). Meskipun informasi keuangan dapat diakses melalui situs web perusahaan, peningkatan transparansi masih dapat dilakukan, antara lain melalui penyediaan laporan interaktif, penggunaan bahasa yang lebih mudah dipahami oleh publik non-akuntan, serta peningkatan frekuensi dan kedalaman pelaporan non-keuangan seperti keberlanjutan dan kepatuhan syariah. Studi ini memberikan masukan konstruktif bagi peningkatan praktik pelaporan keuangan syariah di industri perbankan syariah Indonesia agar lebih akuntabel, inklusif, dan responsif terhadap kebutuhan pemangku kepentingan
PkM WORKSHOP PELUANG KARIR MELALUI PENDIDIKAN TINGGI PADA SISWA SMK ISLAM AR-ROYYANNA KAWUNGANTEN KABUPATEN CILACAP
No full textThis Community Service aims to increase awareness and interest of regarding the importance of continuing their education to tertiary level. Vocational Schools are designed to produce work-ready graduates, the increasingly complex dynamics of the global job market demand competencies that are more than just technical skills. This outreach activity is carried out through interactive presentations, question and answer sessions, and student mentoring, which includes information about career prospects with higher education, various relevant academic study paths, as well as tips for preparing for selection and scholarships. This community service method is designed with an educational-participatory approach, which means we not only provide information, but also actively involve students in the socialization process. The results of the activities showed an increase in students' understanding of the long-term benefits of higher education, a positive shift in perceptions regarding options after graduating from vocational school, as well as a growing motivation to explore further information about further studies. It was concluded that comprehensive and sustainable socialization is very necessary to broaden the horizons of students, so that they can make more informed and strategic career decisions for a better future. This service provides an educative-participatory approach which is an effective strategy for opening students' insight into higher career potential in the future.Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kesadaran dan minat siswa Sekolah Menengah Kejuruan (SMK) mengenai pentingnya melanjutkan pendidikan ke jenjang perguruan tinggi. SMK dirancang untuk menghasilkan lulusan siap kerja, dinamika pasar kerja global yang kian kompleks menuntut kompetensi yang lebih dari sekadar keterampilan teknis. Kegiatan sosialisasi ini dilakukan melalui pemaparan interaktif, sesi tanya jawab, dan pendampingan siswa, yang mencakup informasi tentang prospek karier dengan pendidikan tinggi, ragam jalur studi akademik yang relevan, serta kiat-kiat persiapan seleksi dan beasiswa. Metode pengabdian kepada masyarakat ini dirancang dengan pendekatan edukatif-partisipatif, yang berarti kami tidak hanya memberikan informasi, tetapi juga secara aktif melibatkan siswa dalam proses sosialisasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa terhadap manfaat jangka panjang pendidikan tinggi, pergeseran positif dalam persepsi mengenai pilihan setelah lulus SMK, serta tumbuhnya motivasi untuk menggali informasi lebih lanjut tentang studi lanjutan. Disimpulkan bahwa sosialisasi yang komprehensif dan berkelanjutan sangat diperlukan untuk membuka wawasan siswa, sehingga dapat membuat keputusan karier yang lebih terinformasi dan strategis demi masa depan yang lebih baik. Pengabdian ini memberikan pendekatan edukatif-partisipatif adalah strategi yang efektif untuk membuka wawasan siswa tentang potensi karier yang lebih tinggi di masa depan
Implementasi Manajemen Sumber Daya Manusia Ramah Lingkungan
Get PDFThis research aims to measure the implementation of environmentally friendly human resource management. The role of environmentally friendly human resource management in sustainable performance which includes environmentally friendly lighting which currently does not use physical documents in this process, work management and completion in the process has minimized the use of paper because in the current era digitalization is used. , as well as in the training process in research. The research method used is this research uses qualitative descriptive research. This research design was carried out by collecting secondary data to review several journals and publications related to the objectives of this research. The research results show the success of an organization in implementing environmentally friendly human resource management based on Riveuw literature which can be implemented with a Green Recruitment and Selection program, apart from that there is Green Training and Development as well as a Green Performance Management program and finally the Green Reward and Compensation program.
Pengaruh Beban Kerja Terhadap Kinerja Karyawan Di Unit PKP-PK PT. Angkasa Pura I Cabang Bandar Udara Internsional Sultan Hasanuddin Makassar
Get PDFThis research aims to analyze the influence of workload on the performance of employees of PT.Angkasa Pura I Sultan Hasanuddin International Airport Makassar Accident Relief and Fire Fighting Unit. The research method used is quantitative descriptive research. So the number of samples in this study was 77 people. Data collection techniques include observation, questionnaires, communication or direct interviews with employees of the Aviation Accident Relief and Fire Brigade/PKP-PK units who can provide information related to the problems to be discussed. The research results show that workload has a significant effect on employee performance at PT. Angkasa Pura 1 Sultan Hasanuddin International Airport Makassar Aviation Accident Relief and Fire Fighting Unit/PKP-PK..
 
Analisis Peran Manajemen Pelayanan dan Lingkungan Kerja terhadap Kinerja Pegawai pada Kantor Kecamatan Pemerintah Kota Makassar
Get PDFThis study aims to analyze the influence of service management and work environment on employee performance in the Makassar City Government District Office. The research sample consisted of 125 employees in 15 sub-districts who were selected using the purposive sampling technique. Quantitative data were collected through questionnaires and analyzed using Smart PLS, while qualitative data was obtained through in-depth interviews with key informants and analyzed thematically using NVivo.The results show that service management has a positive and significant influence on employee performance, with indicators of clarity of procedures and training as the main contributors. The work environment also has a significant and more dominant influence, highlighting the importance of physical facilities, harmonious working relationships, and managerial support in improving employee performance. These two variables have been proven to contribute synergistically to increasing work effectiveness in the public sector. This research makes an academic contribution by supporting literature on the importance of service management and the work environment in improving employee performance. Practically, this study recommends local governments to strengthen the managerial system and create a conducive work environment to improve the quality of public services. The results of this research are expected to be a strategic reference for human resource management policies in the government sector
Efek Literasi Digital dan Pengembangan Kapasitas terhadap Keberhasilan UMKM di Kota Makassar
Get PDFThis study aims to analyze the influence of digital literacy and capacity building on the success of Micro, Small, and Medium Enterprises (MSMEs) in Makassar City. In facing the challenges of the digital era, digital literacy and capacity building are important factors that determine the sustainability and competitiveness of MSMEs. This study uses a quantitative approach with a survey of 125 MSME actors selected by proportional stratified random sampling. The data were analyzed using the Partial Least Squares (PLS) method to test the relationship between independent and dependent variables. The results of the study show that digital literacy has a positive and significant influence on the success of MSMEs. Digital literacy helps MSMEs improve operational efficiency, expand markets, and create innovations in business processes. In addition, capacity building shows a more dominant influence on the success of MSMEs. Capacity building includes improving managerial skills, resource management, and product innovation, which strengthens the internal capabilities of MSMEs to cope with changes in the business environment. The findings of this study confirm that digital literacy and capacity building complement each other in supporting the success of MSMEs. Digital literacy allows access to technology and market opportunities, while capacity building ensures the internal ability of MSMEs to manage and utilize technology effectively. The combination of these two factors provides a strong foundation for the sustainability of MSMEs in the midst of increasingly complex business dynamics.
 
Pengaruh Knowledge Sharing dan Employee Enggement Terhadap Kinerja Karyawan Pada Perusahaan PDAM Kota Palopo
Get PDFThis research aims to determine (1) the influence of knowledge sharing andemployee engagement, (2) the influence of knowledge sharing on employee performance,(3) and the influence of employee engagement on employee performance at PDAM KotaPalopo. The population in this study is all employees at PDAM Kota Palopo, with a samplesize of 30 according to Roscoe's statement. The data analysis techniques used aredescriptive analysis, validity and reliability tests, and multiple linear regression analysis.The results of the study indicate that (1) knowledge sharing and employee engagementsimultaneously have a significant effect on the performance of PDAM Kota Palopoemployees, meaning that the first hypothesis in this study is accepted. This is proventhrough the F-test results with a significance value of 0.000 < 0.05. (2) Knowledge sharingpartially has a significant effect on the performance of PDAM Kota Palopo employees,meaning that the second hypothesis in this study is accepted. This was proven through thet-test results with a probability value of 0.000 < 0.05. (3) Employee engagement alsopartially significantly influences the performance of PDAM Kota Palopo employees,meaning that the third hypothesis in this study is accepted. This was proven through the ttest results with a probability value of 0.032 < 0.05
Mengungkap Kepatuhan Wajib Pajak Orang Pribadi pada Usaha Tani di Desa Tiohu Kecamatan Asparaga Kabupaten Gorontalo
Get PDFPenelitian ini bertujuan untuk mengungkap kepatuhan wajib pajak orang pribadi pada usaha tani di Desa Tiohu, Kecamatan Asparaga, Kabupaten Gorontalo. Menggunakan metode kualitatif dengan pendekatan fenomenologi transendental, data primer dikumpulkan melalui wawancara dan observasi. Analisis data dilakukan berdasarkan empat konsep utama fenomenologi Husserl, yaitu epoche, noema, noesis, dan intuisi makna esensial. Hasil penelitian menunjukkan bahwa kepatuhan pajak petani tidak muncul dari pemahaman hukum secara reflektif, melainkan terbentuk melalui struktur sosial, tradisi lokal, dan arahan dari aparatur desa. Kesadaran pajak bersifat pasif dan kabur, lebih dipengaruhi oleh norma sosial daripada pengetahuan hukum formal. Dengan demikian, kepatuhan pajak di desa ini lebih mencerminkan adaptasi terhadap norma lokal daripada hasil internalisasi terhadap sistem perpajakan negara. Temuan ini mengindikasikan bahwa upaya peningkatan kepatuhan pajak perlu mempertimbangkan pendekatan yang kontekstual dan berbasis budaya lokal
Pelaporan Keberlanjutan dalam Lembaga Keuangan Syariah: Analisis Literatur atas Praktik, Standar, dan Tantangannya
Get PDFStudi ini bertujuan untuk menganalisis praktik pelaporan keberlanjutan dalam lembaga keuangan syariah dengan menekankan integrasi antara prinsip keberlanjutan dan nilai-nilai maqasid al-shariah. Melalui pendekatan narrative literature review, artikel ini mengkaji literatur dari berbagai konteks geografis, khususnya Malaysia, Indonesia, dan negara-negara Gulf Cooperation Council (GCC), dengan basis data Scopus dan pemilihan artikel dengan kriteria tertentu. Hasil penelitian menunjukkan bahwa meskipun terdapat kemajuan dalam adopsi pelaporan keberlanjutan, praktik tersebut masih belum merata. Malaysia menonjol dengan pendekatan Value-Based Intermediation, sementara di Indonesia dan negara-negara GCC pelaporan masih terbatas pada aspek sosial dan belum sepenuhnya mencerminkan prinsip Enviromental, Social, Governance (ESG) yang selaras dengan maqasid. Integrasi nilai-nilai maqasid—seperti perlindungan jiwa, harta, dan lingkungan—dalam indikator keberlanjutan dianggap krusial, namun belum terdapat kerangka kerja yang terstandar. Tantangan lainnya mencakup rendahnya kapasitas sumber daya manusia, fragmentasi tata kelola internal, serta ketidaksesuaian antara standar global dan norma syariah. Studi ini menegaskan pentingnya pengembangan indikator keberlanjutan Islam, sinergi regulasi, serta pemanfaatan teknologi dalam pelaporan yang etis dan berbasis nilai