CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
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Pengaruh Kualitas Pelayanan terhadap Kepuasan Anggota Perpustakaan pada Dinas Kearsipan dan Perpustakaan Kabupaten Paser
Get PDFThe purpose of this research is to determine the simultaneous and partial influence as well as the dominant variables of Service Quality (X) which include the variables Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4), Physical Evidence (X5), on Satisfaction of Library Members (Y) at the Paser Regency Archives and Library Service. From the results of the validity test of the total number of questions, 18 statements all have a value of rcount > rtable, which means all questions are valid (feasible). From the results of the reliability test, it can be seen that the results obtained were 0.836, which means that the questionnaire items can be said to be reliable, because the Cronbach's Alpha value is > 0.6. From the results of multiple linear regression analysis research, the regression equation Y= 0.465 + 0.366X1 + 0.265 X2 + 0.183 X3 - 0.185X4 + 0.246 X5. The correlation coefficient (R) is 0.843 at a relationship level of 0.80-1.000, which means it is at a very strong relationship level between the variables Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4), Evidence Physical (X5), to Member Satisfaction (Y). The Adjusted R square value (coefficient of determination) is 0.503, which means that the Service Quality (X) variable consisting of Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4) and Physical Evidence (X5) contributes of the dependent variable, namely Member Satisfaction (Y), while the remaining 49.7% is influenced by other variables not included in this research. From the results of the F test, the Fcount value is 14.372 > Ftable 2.37, so it can be concluded that the Service Quality (X) variable consists of Reliability (X1), Responsiveness (X2), Assurance (X3), Empathy (X4) and Physical Evidence ( X5) has a significant effect simultaneously (together) on the Member Satisfaction variable (Y), so that the first hypothesis can be accepted or H0 is rejected. Ha is accepted. From the results of the t test for the variables Reliability (X1), Responsiveness (X2), and Physical Evidence (X5) have a significant effect on Member Satisfaction (Y) of libraries at the Paser Regency Archives and Library Service. Meanwhile, the variables Assurance (X3), Empathy (X4) do not have a significant effect on Library Member Satisfaction (Y) at the Paser Regency Archives and Library Service. Furthermore, the t test results show that the Reliability variable (X1) has a dominant influence on Member Satisfaction (Y) which is strengthened by the highest t value of 3.299 and a significance value of 0.002. So the hypothesis states that it is not proven or rejected. H0 is accepted. Ha is rejected
Penanganan Anak Manja dengan Bijak: Strategi Orangtua yang Efektif
Get PDFThis research investigates the phenomenon of "spoiled children" and its implications for child development with an emphasis on analyzing the stages of cognitive, emotional and social development that can be affected by over-pampering. Through an exploration of the characteristics of spoiled children, such as resistance to the word "no" and self-orientation, this study reveals that spoiling behaviors can contribute to immaturity, dependency, and difficulties in sharing. The results highlight the need for prevention and countermeasures, including setting healthy boundaries, reinforcing positive behaviors, and improving communication between parents and children. The implementation of these measures is expected to help reduce the negative impact of spoiling children on their development
Kebijakan Moneter Islam : Landasan Teoretis, Implementasi, dan Dampaknya Terhadap Stabilitas Ekonomi
Get PDFThis research examines Islamic monetary policy, covering its theoretical foundations, implementation in various countries, and its impact and effectiveness. Islamic monetary policy, based on sharia principles such as the prohibition of usury, emphasis on the real sector, and profit-sharing principles, aims to create economic stability and socio-economic justice. Its implementation varies across countries, with some nations fully adopting Islamic financial systems and others using hybrid models. The research method used is a literature review involving the collection, analysis, and synthesis of various secondary sources such as books, journal articles, and relevant research reports. The results show that Islamic monetary policy is effective in controlling inflation, promoting sustainable economic growth, and enhancing financial stability. However, challenges remain in terms of standardizing practices across countries and integration with the global financial system. This study emphasizes the importance of innovation in Islamic financial instruments and increased international cooperation to enhance the effectiveness of Islamic monetary policy in the future
Pengaruh Konsentrasi Kepemilikan, Risiko Pajak, dan Risiko Perusahaan Terhadap Agresivitas Pajak dengan Manajemen Laba Akrual Sebagai Moderasi
Get PDFCompanies perceive taxes as a burdensome expense, which can diminish potential profits. As corporate taxpayers, companies have a responsibility to pay taxes in accordance with applicable laws. Tax aggressiveness refers to tactics employed by companies to manage or manipulate the magnitude of the tax burden they must bear, aiming to reduce their actual tax obligations without violating the law. This research examines the relationship between ownership concentration, tax risk, and corporate risk on tax aggressiveness, with accrual earnings management as a moderation variable. Data analysis is conducted using descriptive statistics with a quantitative approach. The research findings indicate that ownership concentration, tax risk, and corporate risk positively influence tax aggressiveness. Additionally, accrual earnings management can weaken the impact of ownership concentration, tax risk, and corporate risk on tax aggressiveness
Analisis Selisih Kurs Dan Transaksi Mata Uang Asing Terhadap Laporan Keuangan Pada PT Mayora Indah Tbk
Get PDFThe aim of this study is to examine how PT Mayora Indah Tbk handles exchange rate variances and foreign currency transactions. At PT Mayora Indah Tbk, instances of exchange rate variances and foreign currency transactions arise from the existence of subsidiaries overseas, loans, export sales, and certain significant company acquisitions. The qualitative research method is employed, with PT Mayora Indah Tbk as the subject of investigation. The collection of data and information utilizes library research methods and information extracted from PT Mayora Indah Tbk's Annual Report. The findings of the study indicate that the treatment of exchange rate variances and foreign currency transactions at PT Mayora Indah Tbk aligns with the relevant PSAK. Nonetheless, the study is constrained as it relies on data from publicly distributed financial statements and concentrates solely on the account of other income exchange rate variances in the elaboration of financial statements. The researcher looks forward to improved and more intricate research endeavors in the future
Pengaruh Fasilitas Perpajakan, Profitabilitas, Leverage dan Struktur Modal Terhadap Manajemen Pajak
Get PDFThis study analyzes the impact of key variables such as tax facilities, profitability, leverage, and capital structure on tax management practices in a corporate context. Through literature research, it was found that profitability, leverage, and capital structure play a significant role in managing a company's tax liabilities. However, taxation facilities, while aimed at improving compliance, tend to have a limited impact in tax management practices. This article emphasizes the need for a holistic approach to tax decision making, taking into account a number of these factors simultaneously
Pengaruh Kombinasi Bisnis Pt. Bank Syariah Indonesia (Bsi) Tbk Terhadap Perkembangan Ekonomi Syariah Di Indonesia
Get PDFConsidering the importance of economic activities in maintaining national stability, sharia banking is considered as an approach to boosting the nation's economy. Bank Rakyat Indonesia Syariah (BRIS), Bank Negara Indonesia Syariah (BNIS), and Bank Syariah Mandiri (BSM), three sharia banks that were previously in existence, have merged as a result of the growth of the sharia banking sector in Indonesia, into one business entity. The process of merging two companies into one, where one takes a new name and the other is dissolved while all its assets are combined into the still operating business, is known as a merger. Of course, mergers are carried out with a specific purpose, as is currently experienced by the banking industry. In the context of these concerns, researchers plan to explore the impact of the consolidation of three state-owned sharia banks on the development of Indonesia's sharia economy. The influence of PT business combinations is revealed through the use of a literature observation approach in this research. Indonesia's sharia economic growth will be considered with a focus on Bank Syariah Indonesia (BSI) Tbk. Secondary data for this research was obtained from various sources, including scientific journals, e-books, and other relevant sources. This research aims to investigate the influence of the Indonesian Sharia Bank (BSI) business combination on the development of the sharia economy in these countrie
Analisis Persepsi Nasabah Dalam Penggunaan Pembiayaan Produk Mikro Menggunakan Akad Murabahah Studi Kasus BSI KCP Medan Kampung Baru
Get PDFThis research aims to analyze customer perceptions regarding the use of microcredit financing with a focus on the case study of Bank Syariah Indonesia (BSI) KCP Medan Kampung Baru. Utilizing surveys and qualitative data analysis, the research methodology aims to understand the strengths and weaknesses of the sample through observation, interviews and document analysis of the sample's perceptions of the product using Murabahah principles. In this context, research examines the factors that influence public trust in the progress, transparency and quality of the implementation of Murabahah law. The survey collected customer responses from BSI KCP Medan Kampung Baru, while qualitative data analysis was carried out to identify customer views in more detail. It is hoped that the findings of this research will help in understanding the effectiveness of implementing the Murabahah model in micro product development and how it affects customer needs and expectations. The practical implications of this can help Islamic banks improve their products and services and strengthen their ties with customers, especially at BSI KCP Medan Kampung Baru
DAMPAK INVESTASI ASING TERHADAP PERTUMBUHAN TENAGA KERJA DI INDONESIA
Get PDFJika ada lebih banyak investor asing di suatu negara daripada jumlah pekerja, ekonomi tumbuh lebih cepat. Studi kuantitatif ini menggunakan data investasi enam tahun sebelumnya di Indonesia dan pertumbuhan lapangan kerja. Data sekunder digunakan. Website Badan Koordinasi Penanaman Modal (BKPM) dan Badan Pusat Statistik adalah contoh sumber data sekunder. Dengan program Eviews 8, regresi linier sederhana digunakan sebagai alat analisis. Hasil penelitian menunjukkan bahwa perluasan tenaga kerja dipengaruhi secara signifikan oleh semua variabel independen. Dengan koefisien determinasi (R square) sebesar 0,815076, maka faktor variabel penanaman modal asing sebesar 81,5 persen dapat menjelaskan pertumbuhan tenaga kerja. Sisanya sebesar 18,5% dari pertumbuhan angkatan kerja Indonesia dapat dijelaskan oleh variabel lain yang tidak dimasukkan dalam model analisis penelitian ini
Pentingnya Manajemen Keuangan Bagi Perusahaan
Get PDFManajemen keuangan yang baik sangat penting bagi perusahaan untuk mencapai tujuan keuangan jangka panjang.[1] Tujuan manajemen keuangan adalah memaksimalkan nilai perusahaan dan memastikan kelangsungan bisnis dengan mengelola sumber daya finansial secara efektif dan efisien. Artikel ini akan membahas pentingnya manajemen keuangan bagi perusahaan, termasuk kebutuhan untuk mengelola anggaran, mengidentifikasi sumber daya finansial, mengelola risiko, dan melakukan analisis keuangan yang baik. Kesimpulannya, manajemen keuangan yang baik dapat membantu perusahaan mencapai kesuksesan finansial jangka panjang dan memaksimalkan nilai perusahaan.