Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
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Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Dimoderasi Oleh Financial Technology
Get PDFThis study analyzes the effect of financial inclusion, financial literacy, and financial behavior on company performance using financial technology as a moderating variable. This study uses quantitative methods. The population in this study is medium-sized businesses in Makassar City. Sampling using purposive sampling in order to obtain a sample of 53. The data of this study is primary data extracted from respondents who have implemented financial technology through questionnaires. Data were analyzed using multiple linear regression techniques and moderate regression analysis (MRA). The study's multiple linear regression results indicate that financial literacy has a significant positive effect on company performance. Financial inclusion and financial behavior do not affect company performance. The MRA results show that financial technology does not moderate the effect of financial inclusion, financial literacy, and financial behavior on company performance. However, the use of financial technology is more appropriate as a predictor. This research contributes as input for relevant agencies to pay special attention to the development of company performance and becomes a facilitator for medium-sized businesses in improving their understanding of financial aspects
Factors Influencing Customers’ Decisions To Hajj Saving Products In Bank Syariah Indonesia During The Covid-19 Pandemic
Get PDFThis research aims to show the influence of brand image, trust, and promotion on customers’ decisions to use Bank Syariah Indonesia Hajj savings during the covid-19 pandemic. The population of this research is the customers of Hajj savings of Bank Syariah Indonesia branch office of MT Haryono, as many as 550 people. Sampling used a random side technique with a Slovin approach to obtain a sample of 100 people. They are collecting data using primary data, namely questionnaires. Data analysis was carried out by testing validity, reliability, classical assumption, and hypothesis testing. The results of this study indicate that brand image and trust do not affect customers’ decisions in using Bank Syariah Indonesia Hajj savings during the covid-19 pandemic. Promotions positively affect customers’ decisions in using Bank Syariah Indonesia Hajj savings during the covid-19 pandemic. This research can complement the existing theory and become a reference for Bank Syariah Indonesia to improve the promotion strategy of Hajj savings products
Pembangunan Berwawasan Gender Dalam Pertumbuhan Ekonomi Indonesia Dan Perspektif Maqashid Syariah Jasser Auda
Get PDFThis study aimed to show the effect of gender-oriented development on Indonesia's economic growth and the role of gender-oriented development from the perspective of Jasser Auda's sharia maqashid. This research is a quantitative study using combined panel data analysis from cross-sections of 34 provinces in Indonesia with a time series from 2010-2021. The data source uses secondary data in the form of documentation obtained from the Central Bureau of Statistics and the library. The data analysis technique uses panel regression. Testing the model's specification uses the fixed effect model (FEM) approach with the Eviews analysis tool. The results show that the ratio of the average length of schooling for women and men positively and significantly affects Indonesia's economic growth. The life expectancy ratio for women and men negatively affects Indonesia's economic growth. The ratio of expenditure per capita for women and men does not affect Indonesia's economic growth. Based on Jasser Auda's sharia maqashid perspective, gender-oriented development is seen as ammah maqashid. Then the welfare practices are evenly distributed, and there is no inequality between women and men. This research can complement existing theories and become a reference source for other researchers studying gender-oriented development, economic growth, and sharia maqashid
Urgensi Penerapan Akuntansi Rumah Tangga Masa Pandemi Covid-19
Get PDFThe emergence of covid-19 caused significant changes in the economic field. Domestic life must be more careful in managing household finances during the pandemic to control finances and avoid unwanted things. This study aims to show the application and role of household accounting during the covid-19 pandemic. This study uses a qualitative approach with a phenomenological paradigm. Data collection techniques were carried out through observation, interviews, and documentation. The informants in this study were seven housewives with a minimum educational background of a diploma in economics. The study results show that homemakers carry out financial planning by dividing current needs planned at the beginning of the month. The recording is done through books and written. Financial decisions are made together with the husband. The application of accounting in the household during the covid-19 pandemic is needed. That is because the number of needs is increasing due to the implementation of restrictions on community activities and supporting tools for health protocols. The role of accounting in the household during the pandemic helps informants plan household finances so they can control household finances wisely
Determination Of Profitability With Non-Performing Financing As Moderation
Get PDFThis study aims to determine the effect of Capital Adequacy Ratio (CAR), Third Party Funds (TPF), and Islamicity Performance Index, which includes Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Equitable Distribution Ratio (EDR) on profitability with Non-Performing Financing (NPF) as a moderating variable at Islamic commercial banks in Indonesia for the 2015-2020 periods. This type of research is quantitative research using Moderate Regression Analysis (MRA) as data analysis and using secondary data in the form of panel data. The sample used was several banks with a purposive sampling method and processed using the E-Views application tool. The results showed that the Islamicity Performance Index, namely ZPR, partially positively and significantly affects profitability. In contrast, CAR, TPF, NPF, and other Islamicity Performance Index variables, namely PSR, and EDR, do not affect profitability. NPF can moderate the effect of TPF on profitability, while NPF cannot moderate the effect of profitability and the three Islamicity Performance Index variables on profitability. This research is practically to find out the determinant variables that increase profitability and reduce non-performing financing to maximize the profits of Islamic commercial banks
Pencegahan Fraud Pengadaan Barang Dan Jasa Melalui Whistleblowing System Dan Kesadaran Anti-Fraud
No full textThis study aimed to see the effect of the whistleblowing system and anti-fraud awareness on fraud prevention. This research is quantitative research that uses primary data as its data source. The method used in this study was a survey method by distributing questionnaires to 87 respondents who were members of the goods and services procurement committee at the regional apparatus organization (RAO) of Palembang city. Data were analyzed using multiple linear regression with the SPSS 25 tool. The results showed that the whistleblowing system and anti-fraud awareness partially and simultaneously positively and significantly affect preventing fraud in procuring goods and services. The research has implications for RAO Palembang city to improve the implementation of the whistleblowing system. Providing a suggestion box in each RAO Palembang city office so that every party in the organization can report if they see fraud, especially in procuring goods and services. Then the Palembang city RAO can also provide training to all employees to raise awareness and knowledge about the dangers of fraudulent procurement of goods and services
Fenomena Hijrah Pegawai Bank Pada Komunitas XBank Di Kota Makassar
Get PDFThis study aims to describe the motivation for migrating to the Xbank community in Makassar, then describe the community's views on Islamic banks and Xbank's activities after leaving work from conventional financial institutions. The method used in this research is qualitative by conducting field research. The primary data source is direct interviews with the Xbank community in Makassar city and secondary data. The analysis technique used in this research is content-based descriptive qualitative. The results of the study found that the migration phenomenon of the Xbank community in Makassar city was more related to the views of the XBank community towards Islamic banking activities. The motivation for migrating is that they believe that conventional financial institutions contain the common element of usury. The XBank community in Makassar accepts the existence of Islamic banks but instead provides criticism if transactions are not under sharia principles. This research can be input for Islamic financial institutions in carrying out financial practices to avoid transactions Islam prohibits
Pengaruh Intensitas Aset Tetap, Tingkat Hutang Dan Kompensasi Dewan Komisaris Dan Direksi Terhadap Manajemen Pajak
No full textThe aim of this study is to determine the impact on tax management of the fixed asset intensity, debt level, and compensation of the board of commissioners and directors in manufacturing companies listed on the Indonesian Stock Exchange. This is a quantitative analysis that employed the purposive sampling approach to obtain a sample of 29 businesses. The data used is secondary data from financial reports on manufacturing firms that were listed on the Indonesian Stock Exchange between 2015 and 2019. Multiple linear regressions used to evaluate the data. The findings indicate that the intensity of fixed assets has an effect on tax management, the amount of debt has no effect on tax management, and compensation for commissioners and directors has no effect on tax management. Simultaneously, the intensity of fixed assets, the amount of debt, and board of commissioners and director salaries all have a huge impact on tax management
Perlakuan Akuntansi Agrikultur Berbasis Maqashid Al-Syariah
Get PDFThe purpose of this study was to determine how the quality of financial statement information on PT. Perkebunan Nusantara XIV is seen from biological assets recognition, measurement, and disclosure in terms of concept maqashid al-sharia and PSAK 69. This type of research is qualitative research with an interpretive paradigm approach. The results showed that PT. Perkebunan Nusantara XIV, in terms of recognition, measurement, and disclosure of biological assets, was by the applicable standards, namely the statement of PSAK 69: Agriculture. With the accounting treatment of biological assets following the applicable PSAK, the quality of financial statement information becomes relevant and reliable so that it makes it easy for users to understand financial statements. Especially for management, it can be used as the basis for making the right decisions. Judging from the concept of maqashid al-sharia, researchers have not been able to reveal the overall implementation of this concept in the work environment of PT. Perkebunan Nusantara XIV. Nevertheless, in applying the maqashid al-shariah concept, the head of the accounting and reporting division has implemented managing biological assets and preparing financial reports so that the financial reports are relevant and reliable
Eksistensi Perbankan Syariah Melalui Dominasi Pembiayaan Profit And Loss Sharing
Get PDFThe beginning of the presence of the first Islamic bank in Indonesia was known as a bank with a profit and loss sharing concept. But in reality, profit and loss sharing financing is no longer dominant in Islamic banks, because non-profit sharing financing is more dominant, especially financing with the buying and selling model. The purpose of this research is to determine the development of financing in Islamic banks, as well as to determine the need to dominate profit-sharing financing in Islamic banks. This research is a qualitative descriptive which shows the development of Islamic bank financing products and the need to restore the concept of profit and loss sharing to be dominant in Islamic banks. The results of this study indicate that the growth of period financing is quite good. Then there are three reasons for the need to dominate profit and loss sharing financing in Islamic banks, namely restoring the identity of the Islamic bank as a profit-sharing bank, being the main differentiator between conventional and Islamic banks, and the opportunity to grow the real sector with greater income