Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
Not a member yet
519 research outputs found
Sort by
State-Owned Banks Financial Performance: Non-Performing Loans, Liquidity, Interest Rates, And Profitability
Full text linkThis study aims to analyze the effect of bad debt, liquidity, interest rates, and profitability on the financial performance of Indonesian state-owned banks. The data used are secondary data from published financial reports on the Indonesian Stock Exchange in 2021-2023. The method used is quantitative descriptive. The population of the study was all state-owned banks, namely six issuers. The sampling technique used saturated samples so that the number of samples was the same as the population. The banks used as samples were Bank Rakyat Indonesia, Bank Mandiri, Bank Negara Indonesia, Bank Tabungan Negara, Bank Syariah Indonesia, and Bank Raya Indonesia. The data analysis technique used multiple linear regression with the help of the SPSS program. The study showed that bad debt and profitability negatively affect financial performance. Meanwhile, interest rates and liquidity did not affect financial performance. Theoretically, this study can complement existing theories and be a reference for further research. Practically, this study can be used as a reference for banks in improving their financial performance
The Role Of Profitability In Mediating Determinants Of Firm Value
Full text linkThis study aims to analyze the role of profitability in mediating the relationship between liquidity, leverage, and firm size on firm value. The data used in this study are secondary data obtained from the Indonesia Stock Exchange websites. The population comprises 71 companies listed in the LQ45 index for 2018-2022. The study sample includes 18 non-bank companies within the LQ45 index, selected through purposive sampling, yielding 90 observations over five years. Data analysis was conducted using panel data with EViews 13 software. Model selection was carried out through the Chow, Hausman, and Lagrange Multiplier tests. The study results show that liquidity does not affect profitability, while leverage negatively affects profitability, but company size positively affects profitability. Furthermore, leverage negatively affects firm value, liquidity, and company size do not affect firm value, but profitability positively affects firm value. Profitability cannot mediate the effect of liquidity and firm size on firm value, but profitability can mediate the effect of leverage on firm value. Theoretically, this research complements previous theories and serves as a reference for future studies. Practically, investors can utilize this information to exercise caution when assessing companies with high leverage levels but low profitability
Boosting Islamic Bank Profitability: Governance, Disclosure, And Stakeholder Satisfaction
No full textThis study investigates how financial disclosure (SBFd), governance implementation (GGIsb), and social responsibility disclosure (SBSRd) affect profitability (SBP) and stakeholder satisfaction (SS), which are also mediating factors. This study uses a quantitative approach with secondary data in financial reports. The sample study involved 65 data of financial statements and reports annually collected during 2019-2022 from 13 Islamic Banks in Indonesia. The results show that SBFd and GGIsb positively impact SS and SBP. In contrast, SBSRd does not affect SBP and SS. Meanwhile, SS positively impacts SBP and has a good mediator effect on all correlations. This study confirms the stakeholder theory of the importance of transparency and good governance in improving the performance of finance and the mediating role of stakeholder satisfaction. Practical implications include recommendations to raise financial disclosure quality and strengthen governance mechanisms initiatives more effectively. The findings provide new insights for academics and practitioners in understanding the dynamics between operational factors and financially optimized banking sharia in the Indonesian context
Religiousness As A Shield In Corporate Tax Avoidance
Full text linkThis study analyses the effect of asset structure, leverage, profitability, and sales growth on tax avoidance and uses religiosity as a moderating variable. The associative research focuses on 96 non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, with 34 companies selected using purposive sampling, resulting in 170 observations. The data comprises secondary data, including financial reports and Sharia stock list information. Data analysis using multiple linear regression and moderated regression analysis (MRA). The testing stages start from descriptive statistics, classical assumption testing, and hypothesis testing to evaluate the relationship between variables and the moderating role of religiosity in tax avoidance. The results reveal that asset structure, leverage, and profitability do not affect tax avoidance, while sales growth has a negative effect. Religiosity also demonstrates a positive effect on tax avoidance. The moderation results show that religiosity weakens the effect of asset structure and profitability on tax avoidance but does not moderate the influence of leverage. Conversely, religiosity strengthens the effect of sales growth on tax avoidance. This study can complement existing theories, and religiosity can be a key factor for future research in generating various hypotheses. This research can also be a reference for companies and stakeholders when determining tax policies
Sharia Compliance And Intellectual Capital Toward Protability Of Islamic Commercial Banks In Indonesia
Full text linkThis study aims to analyze the effect of sharia compliance (SC) proxied by profit sharing ratio (PSR), zakat performance ratio (ZPR), Islamic income ratio (IsIR), directors-employees welfare ratio (DEWR), and intellectual capital (IC) on profitability (return on assets-ROA) of Islamic commercial banks (ICB) in Indonesia. The population of this study was 13 Islamic commercial banks in Indonesia registered with the Financial Services Authority (FSA). The sample was selected using purposive sampling, so 8 ICB were obtained for the study. The data source used is secondary data from each ICB in Indonesia's annual report for 2019-2023. Data analysis uses panel data regression with an analysis tool in the form of Eviews Version 12.0. The results of the study show that PSR positively affects ROA. ZPR and DEWR negatively affect ROA. However, IsIR and IC do not affect ROA. The implications of this study can complement existing theories and be a reference for further research. In practice, this research can be used as reference material for Islamic banking in optimizing performance, evaluating banking to create competitive advantage values, and identifying assessments in decision-making for the community
Legalitas Dan Produk Halal Bagi Wirausaha Muda
Full text linkDi masa sekarang ini, perkembangan dalam bidang perekonomian yaitu pada bidang industri dan perdagangan nasional telah menciptakan berbagai bentuk produk yang dapat dikonsumsi. Hal ini bagi konsumen berarti kebutuhannya akan barang dan jasa yang diinginkan dapt lebih mudah unntuk terpenuhi dan mereka bisa lebih leluasa memilih barang dan jasa dari berbagai jenis dan kualitas sesuai dengan kemampuannya. Sertifikat halal sangat penting bagi konsumen Muslim karena mencakup prinsip agama dan hak konsumen. Saat ini, tidak semua makanan bersertifikat halal. MAN 1 Plus Keterampilan Bengkalis merupakan salah satu lembaga pendidikan yang melaksanakan program berwirausaha kepada para wirausaha.Kegiatan pembinaan untuk menumbuhkan jiwa wirausaha sudah dilaksanakan. Salah satu bentuk kegiatan tersebut adalah dengan adanya market day dimana penjual dan pembelinya adalah para siswa MAN 1 Plus keterampilan itu sendiri. Dengan demikian sangat diperlukan pengetahuan berkaitan legalitas dan produk halal bagi wirausaha muda
Financial Literacy Can Overcome Barriers To MSME Financing: Evidence From Indonesia
Full text linkThis study aims to analyze the influence of financial literacy, debt management literacy, budgeting literacy, banking service literacy, and bookkeeping literacy on financing constraints for Micro, Small, and Medium Enterprises (MSMEs). The research population comprises 16,574 MSMEs in Badung Regency, Bali, Indonesia. This study uses primary data from questionnaires distributed via social media using Google Forms to respondents according to the criteria. The data collection technique used a questionnaire consisting of respondents' identities and six points related to financial literacy, measured by a 5-point Likert scale. Sampling used random sampling; the number of samples was measured using the Yamane formula approach to obtain a sample of 391 MSMEs. The data analysis method uses SEM-PLS, with the help of the SmartPLS tool, to test external models, internal models, and hypotheses. The study results revealed that financial literacy, debt management literacy, budgeting literacy, banking service literacy, and bookkeeping literacy positively influence financial constraints in MSMEs. A better understanding of debt management and bookkeeping also reduces financial constraints. This research expands the financial management theory by integrating five dimensions of financial literacy in one comprehensive model, which helps MSMEs improve financial literacy and reduce barriers to access to financing for sustainable business growth
Strategy For Improving Employee Performance Of Sahabat Yatim Indonesia
Full text linkThis research aims to determine the improvement in the performance of Sahabat Yatim Indonesia (SYI) Yogyakarta Branch employees by increasing the amount of Zakat, Infaq, and Sadaqah (ZIS) received. This research is qualitative, with data sources in the form of primary and secondary data. The method used in collecting data was interviewing and looking at the financial reports held by the SYI Yogyakarta branch. There were seven interview informants, including branch heads and employees of the SYI Yogyakarta branch. The validity of the data was tested using the source triangulation method. This research uses data analysis techniques, such as data reduction, presentation, and conclusion. The results of this research find that the strategy to improve employee performance carried out by the SYI Yogyakarta branch has gone according to plan; this is realized through measurable implementation and supervision through monitoring and evaluation. The strategy to increase ZIS revenues has also been running well. The increase in ZIS proves that this is accepted every month. The theoretical implications of this research can be helpful as a reference for further research on a similar theme. The practical implication of this research is that the SYI Yogyakarta branch can maintain employee performance in increasing ZIS acquisition. The leadership of the SYI Yogyakarta branch can provide policies for distributing employee performance according to employee duties and functions so that employee performance can run better by the organizational structure of the SYI Yogyakarta branch
Variation Product, Green Marketing, And Discount On Consumer Satisfaction
Full text linkThis research analyses whether product variations, green marketing and discounts influence KFC consumer satisfaction at Lawu Plaza Madiun. This type of research is quantitative and uses primary data sources. The research population is all KFC consumers from active students at the Muhammadiyah University of Ponorogo, where the number cannot be known with certainty. Sampling used a non-probability sampling technique with the accidental sampling method, and sample measurement used the Hair approach, so 140 respondents were obtained. The sample measurement technique uses a Likert scale interval of 1-10. The data analysis technique uses multiple linear regression. The results of this research show that variety and green marketing have a significant positive effect on consumer satisfaction, while discounts do not have a positive effect on consumer satisfaction. Simultaneously, the variables of product variation, green marketing, and discounts influence consumer satisfaction. The results of this research can complement existing theories and be used as a reference for KFC management in increasing consumer satisfaction in terms of product variety and green marketing
Green Human Resource Management On Sustainable Performance: The Mediating Role Of Digital Innovation
Full text linkThis study analyses the mediating role of digital innovation variables on the relationship between green human resource management (GHRM) and sustainability performance. This research method uses a mixed method, combining primary data in questionnaires and focus group discussions (FGD). This study also uses an experimental approach, which treats respondents, so the questionnaire is distributed to respondents 2 times. The findings of this study indicate that digital innovation can mediate the relationship between GHRM and sustainability performance. In addition, this study also proves that there is an increase in the role of digital innovation as a mediator after treatment compared to before treatment. This finding provides theoretical implications that GHRM can be supported by digital innovation so that it can be a reference for further research. This finding can be a reference for the government and start-up technology companies to accommodate the needs of companies in implementing GHRM. This is important because the starting point for companies to perform sustainability is to equip employees to be aware of the importance of the environment and sustainability