Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
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Pengaruh Volume Penjualan, Biaya Produksi, Dan Pajak Penghasilan Terhadap Laba Bersih Di Bursa Efek Indonesia
Get PDFSales volume refers to the income from the company's top operating results, and production costs are all costs related to the production carried out by the company, while income tax is the company's obligation to the state, which is binding. The purpose of the study was to examine the effect of sales volume, production costs, and income tax on the company's net income. This research uses the causality method with quantitative data and purposive sampling technique. The research population is all companies in the food and beverage industry sector on the Indonesia Stock Exchange from 2014 to 2020. The sample of this research is 12 companies with 84 financial statements. Data analysis used a regression model. The results of the study indicate that income tax affects the company's net profit. Meanwhile, sales volume and production costs do not affect the company's net profit. This research can be a reference for investors in choosing companies in the food and beverage sector
Prediksi Kebangkrutan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia
Get PDFThis study aims to examine the potential for bankruptcy of companies with three analytical models, namely Altman Z-Score, Springate S-Score, and Zmijewski X-Score, and assess the level of accuracy of the three models. Each model uses ratio analysis with the elements of assets, debt, capital, and company profits. This study uses a sample of coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. The sampling technique in this study used purposive sampling and obtained 24 sample companies. This study uses secondary data, namely the company's financial statements obtained from IDX's official website. This study calculates financial ratios, compares the scores of the three bankruptcy prediction models, and tests the model's accuracy. The results of this study show that of the three models, the Springate S-Score model is the most accurate in predicting bankruptcy, with an accuracy rate of 83.33%, as evidenced by two companies that were delisted from the IDX. This study can be used as a reference and as material for consideration in making investment decisions for companies and investors
Pengaruh Aplikasi Muzaki Corner Terhadap Minat Masyarakat Berzakat
Get PDFThis research aims to show the effect of using the muzaki corner application on muzaki interest in tithing. The research method uses a quantitative approach. The population in this study were all muzaki of the Gresik National Amil Zakat Agency, who used the muzaki corner application. The sample in this study was 80 respondents. Data were collected through questionnaires with an accidental sampling technique. Data were analyzed using simple linear regression, hypothesis testing, and coefficient of determination. The results showed that using the muzaki corner application affected people's interest in tithing, with an effect of 92.3%. In comparison, 7.7% was influenced by other factors that were not included in this research model. This research can strengthen the growth and development of public interest in tithing at the National Amil Zakat Agency
Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit
Get PDFThe purpose of the research is to determine the influence of audit tenure and rotation on audit quality at the family businesses listed in the Indonesian Stock Exchange from 2009 to 2017, with the financial sector as the exemption. The reason for research is that the quality of the financial report is essential for decision-making purposes both internally and externally. This research is quantitative by utilizing secondary data. The analysis uses multiple regressions. The research showed that public accountants’ tenure and rotation have a positive impact but not significant on audit quality, where tenure and rotation on accounting firms have a negative impact but do not significantly influence audit quality
Peran Dewan Pengawas Syariah Dalam Perbankan Syariah
Get PDFOne of the characteristics that distinguish Islamic Commercial Banks from conventional banks is the existence of a sharia supervisory board (SSB) in an independent Islamic bank and is located parallel to the board of commissioners. SSB has an important and strategic role in implementing sharia in Islamic Banks. SSB is responsible for ensuring all Islamic Bank products and procedures comply with sharia principles. This research is entirely library research. The purpose of this research is to find out how the role of SSB in Islamic banking is related. The analytical method used is the content analysis method. The results of this study indicate that the SSB is an independent body consisting of muamalah sharia experts who also have knowledge in the banking sector at Islamic financial institutions and are in charge of overseeing the implementation of the decisions of the national sharia board at these Islamic financial institutions. SSB has an important and strategic role in implementing sharia principles in Islamic banking. SSB is responsible for ensuring all Islamic bank products and procedures are in accordance with sharia principles
Optimization Of Human Resources Management In Islamic Banking
Get PDFSo far, the rapid development of Islamic banking has not been supported by competent resources according to Islamic principles. The resources contained in Islamic banking so far have been a shift from conventional banking, resulting in the incompetence of these resources in Islamic banking. This study aims to analyze the optimization of human resource management in Islamic banking following Islamic principles. The method in this research is descriptive analysis with a qualitative approach. The analysis uses deductive and inductive techniques from various published literature. The results of the study show that human resources in Islamic banking are not yet optimal. The development and development of available resources must align with the position, training, and development of attitudes and managerial skills instilled with Islamic financial and ethical principles. Islamic banking must cooperate with universities in the coaching process to absorb potential resources with added value and have Islamic-based competencies
Komparasi Determinan Pembiayaan Pada Bank Mandiri Dan Bank Syariah Mandiri
Get PDFThe purpose of this research is to show the differences in financing between Bank Mandiri and Bank Syariah Mandiri; the effect of the inflation rate on financing; the influence of the BI-7 day repo rate on financing; the influence of the number of third party funds on financing; the effect of the statutory reserve requirement on financing. This research uses a quantitative approach with associative and comparative types of research. The sampling technique used was the purposive sampling method. The test uses a hypothesis test and an independent sample test to compare the financial performance of the two banks. The results showed that the inflation rate, BI-7 day repo rate, and the minimum reserve requirement had no effect on financing at Bank Mandiri and Bank Syariah Mandiri. While third-party funds partially have a positive and significant effect on financing at Bank Mandiri and Bank Syariah Mandiri. There is a significant difference between financing between Bank Mandiri and Bank Syariah Mandiri. This research can provide input for Islamic banking, especially Bank Mandiri and Bank Syariah Mandiri, in determining profit-sharing financing policies
The Gade Clean And Gold: Increasing Financial Inclusion Of Gold Savings Products For Sustainable Green Economy
No full textThe gade clean and gold program applies the triple bottom line principle by prioritizing balance and harmony in the economic, environmental, and social aspects, namely “separating waste and saving gold”. Through the gade clean and gold program, PT. Pegadaian seeks to carry out sustainable community development activities to reduce poverty and social injustice, improve environmental conditions, and assist the government in waste management. The gade clean and gold corporate social responsibility (CSR) program seek to build public awareness to save the environment from pollution, especially waste, and the global save the earth program. The purpose of this study is to describe how CSR as a social program can increase the financial inclusion of gold savings and realize a sustainable green economy. This study uses the paradigm used is constructivism and a mixed-method approach. The results of this study indicate that gade clean and gold can realize a sustainable green economy. On the pillar of commitment to the environment, this activity has helped reduce visible environmental problems, namely the waste problem. The social pillar shows that this program can mobilize the community to increase their social capacity. On the economic pillar, this program can increase financial inclusion, especially in gold savings-investment products
Do Profit-Sharing Rate, Promotion Media, Location, And Service Facilities Affect Muslim Decisions To Use Islamic Banks?
Get PDFThe majority of Indonesian people are Muslim, making Indonesia a potential market in the development of Islamic banking. The purpose of this study was to determine whether profit-sharing rate, promotion media, location, service facilities affect the decisions of the Muslim community to use Islamic banks. This type of research is quantitative research, which uses the method of structural equity modelling (SEM). The large sample size for the SEM method is based on the number of indicators in the variable due to the enormous population size, namely Muslims in Indonesia. The number of respondents in this study was 214 people. The results of this study indicate that profit-sharing rate, promotion media, location, service facilities do not affect the decisions of the Muslim community to use Islamic banks. Muslims are more likely to choose Islamic banks because of the halal label than other factors. Factors that generally make customers use conventional banks do not apply to Islamic banks. This research can be a reference or a reference for Islamic banks in making policies. Variables that are proven to have no effect can be eliminated in making policies to increase Islamic bank customers
Penajaman Peran Penganggaran Sektor Publik Sebagai Alat Perencanaan Dan Pengendalian
Get PDFThis study aims to examine the non-tax state revenue (NTSR) budgeting process at the Pesi Resort Police (object name be camouflaged). This study is a qualitative one with a comparative approach comparing the Resort Police's Budget Realization Report with the budgeting regulations. To meet the research objectives, conducted and processed data through literature studies and interviews. The study results found that most of the 96 percent NTSR came from services to the community in accordance with the duties and functions of the Resort Police. In general, the research object has fulfilled the budgeting process. However, it has not been carried out more carefully in terms of planning for NTSR revenue budget items. The realization of the NTSR target reaches 2,000 percent, considering that many revenue accounts are not budgeted. The study suggests that the study object should make a more detailed budget planning for each NTSR revenue budget item so that each item is more realistic so that it supports the use of NTSR funds to improve services according to budget as a planning controlling tool