Al-Buhuts (e-Journal)
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Islamic Banking Company Value Through Capital Adequacy, Problematic Financing and Efficiency
Get PDFThe purpose of this study is to examine the effect of capital adequacy, non-performing financing and efficiency on the value of companies in Islamic banking listed on the Indonesia Stock Exchange. registered with the Financial Services Authority (OJK). The population used in this study is Indonesian Sharia Commercial Banks (BUS) which are registered with the Financial Services Authority (OJK). The sampling technique in this study is non-probability sampling with purposive sampling technique. The analysis method used in this study is a quantitative data analysis method using the panel data regression method. The analysis was carried out by processing data through the Econometric Views (Eviews) program. The results of this study found that capital adequacy (CAR) had a positive and significant effect on the Company\u27s value, while non-performing financing (NPF) could not have an effect on the Company\u27s value and efficiency (OEOI) could not have an effect on the Company\u27s value
Pengaruh Keamanan Kerja terhadap Extra-Role Performance dengan In-Role Performance sebagai Variabel Intervening : (Studi pada Petugas Perbatasan Aruk Indonesia-Malaysia, Kabupaten Sambas, Kalimantan Barat)
Get PDFThe aim of this research is to determine the influence of job security on the extra-role performance of Indonesia-Malaysia border officers in Sebunga Village, Sambas Regency, West Kalimantan with In-Role Performance as an intervening variable. This research is survey research, which uses explanatory research, namely providing an explanation of the causal relationship between variables through hypothesis testing. The sampling technique in this research used a sampling method using saturated sampling or also known as a census, with 50 respondents. Data were analyzed using instrument tests and path analysis. The research results show that each variable has a significant influence even though the influence is not too big. Statistically, Job Security (X) has a direct and significant influence on In-Role Performance. Statistically, In-Role Performance (Z) has a direct and significant influence on Extra-Role Performance (Y). Statistically, Job Security (X) has a direct and significant influence on Extra-Role Performance (Y). Based on statistics, the influence of Job Security (X) is mediated by In-Role Performance (Z) on Extra-Role Performance (Y), proving that In-Role Performance (Z1) is able to mediate the influence of Job Security (X) on Extra-Role Performance (Y).The aim of this research is to determine the influence of job security on the extra-role performance of Indonesia-Malaysia border officers in Sebunga Village, Sambas Regency, West Kalimantan with In-Role Performance as an intervening variable. This research is survey research, which uses explanatory research, namely providing an explanation of the causal relationship between variables through hypothesis testing. The sampling technique in this research used a sampling method using saturated sampling or also known as a census, with 50 respondents. Data were analyzed using instrument tests and path analysis. The research results show that each variable has a significant influence even though the influence is not too big. Statistically, Job Security (X) has a direct and significant influence on In-Role Performance. Statistically, In-Role Performance (Z) has a direct and significant influence on Extra-Role Performance (Y). Statistically, Job Security (X) has a direct and significant influence on Extra-Role Performance (Y). Based on statistics, the influence of Job Security (X) is mediated by In-Role Performance (Z) on Extra-Role Performance (Y), proving that In-Role Performance (Z1) is able to mediate the influence of Job Security (X) on Extra-Role Performance (Y)
Peran Modal Sosial Sebagai Moderator Dampak Green Marketing dan Digital Flatform Capability terhadap Kinerja Pemasaran pada Womenpreneur Sektor Agri-Food
Get PDFThe potential of MSMEs in the agri-food sector is very high because it is an agricultural region in Indonesia. The majority of MSME workers in the agri-food sector are women. Gender marginalization often occurs where women are marginalized due to social stigma. Womenpreneurs are often looked down upon and find it difficult to compete. This study aims to test the moderating role of social capital on the influence of green marketing and digital platform capability on marketing performance in womenpreneurs in the agri-food sector in Makassar City. This study uses a quantitative approach with partial least squares structural equation modeling (PLS-SEM) analysis. The object of the study was womenpreneurs in the agri-food sector with a total data of 210 womenpreneurs. The results showed that green marketing and digital platform capability had an effect on marketing performance. Social capital plays a role in moderating the relationship between green marketing and marketing performance, but does not moderate the relationship between digital platform capability and marketing performance.The potential of MSMEs in the agri-food sector is very high because it is an agricultural region in Indonesia. The majority of MSME workers in the agri-food sector are women. Gender marginalization often occurs where women are marginalized due to social stigma. Womenpreneurs are often looked down upon and find it difficult to compete. This study aims to test the moderating role of social capital on the influence of green marketing and digital platform capability on marketing performance in womenpreneurs in the agri-food sector in Makassar City. This study uses a quantitative approach with partial least squares structural equation modeling (PLS-SEM) analysis. The object of the study was womenpreneurs in the agri-food sector with a total data of 210 womenpreneurs. The results showed that green marketing and digital platform capability had an effect on marketing performance. Social capital plays a role in moderating the relationship between green marketing and marketing performance, but does not moderate the relationship between digital platform capability and marketing performance
Pengaruh Manajemen Laba, Leverage dan Intensitas Modal terhadap Agresivitas Pajak Perusahaan pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia
Get PDFThis research aims to determine and analyze the Influence of Earnings Management, Leverage, and Capital Intensity on Corporate Tax Aggressiveness in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the Period 2020 – 2023. By applying the Purposive Sampling method, this research takes the population of financial reports from 95 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the Period 2020 – 2023. A total of 47 samples were selected for analysis in this study." The research method used in this study is descriptive analysis and multiple linear regression using SPSS 25 as a tool.The results of this study indicate that Earnings Management does not affect Tax Aggressiveness, Leverage has a positive and significant effect on Tax Aggressiveness, and Capital Intensity does not have a significant effect on Tax Aggressiveness
Pengaruh Produk Domestik Regional Bruto (PDRB) Inflasi dan Suku Bunga Terhadap Produk Deposito Berjangka Di Bank SULUTGO Tahun 2020-2022: (Studi pada Bank Sulutgo Tahun 2020-2022)
No full textThis research aims to determine the influence of gross regional domestic product (GRDP), inflation and interest rates on time deposit products at Sulutgo banks. The type of method used in this research is a quantitative method with data collection techniques using secondary data and library data. The number of samples in this research is 36 samples in 2020-2022. The tool used in this research uses multiple linear regression analysis. The results of this research show that gross regional domestic product (GRDP), inflation and interest rates have an influence on time deposit products. 4. Simultaneously gross regional domestic product (GRDP), inflation and interest rates have a very limited but very limited influence on the dependent variable with a determinant value of 15.6% while the remaining 84.4% is influenced by other variables not included in the regression model and The presence of Covid-19 caused the economy in Indonesia to decline greatly at that time.This research aims to determine the influence of gross regional domestic product (GRDP), inflation and interest rates on gross regional domestic product at Sulutgo banks. The type of method used in this research is a quantitative method with data collection techniques using secondary data and library data. The number of samples in this research is 36 samples in 2020-2022. The tool used in this research uses multiple linear regression analysis. The results of this research show that gross regional domestic product (GRDP), inflation and interest rates have an influence on time deposit products. 4. Simultaneously gross regional domestic product (GRDP), inflation and interest rates have a very limited but very limited influence on the dependent variable with a determinant value of 15.6% while the remaining 84.4% is influenced by other variables not included in the regression model and The presence of Covid-19 caused the economy in Indonesia to decline greatly at that time
Pengaruh Literasi Keuangan dan Literasi Digital terhadap Kinerja Usaha Mikro Kecil dan Menengah Melalui Kemampuan Manajerial: Studi Kasus Kabupaten Mamuju Sulawesi Barat
Get PDFThis research aims to test and analyze the influence of financial literacy and digital literacy on the managerial abilities and performance of MSMEs, to analyze the influence of managerial abilities on the performance of MSMEs, to test and analyze the influence of financial literacy and digital literacy on the performance of MSMEs in Mamuju through managerial abilities as an intervening variable . This research uses a quantitative approach, taking a population of 365 MSME actors. Data collection techniques through questionnaires and documentation, with data analysis techniques using SmartPLS 3.2.9 analysis. The results of the research conducted prove that financial literacy has a positive and significant effect on managerial abilities, digital literacy has a positive and significant effect on managerial abilities. Financial literacy has a positive and significant effect on the performance of MSMEs, digital literacy has a positive and significant effect on the performance of MSMEs, managerial ability has a positive and significant effect on the performance of MSMEs in Mamuju Regency. The results of the indirect influence test found that managerial ability can mediate the influence of financial literacy on the performance of MSMEs in Mamuju Regency, as well as that managerial ability can mediate the influence of digital literacy on the performance of MSMEs in Mamuju RegencyThis research aims to test and analyze the influence of financial literacy and digital literacy on the managerial abilities and performance of MSMEs, to analyze the influence of managerial abilities on the performance of MSMEs, to test and analyze the influence of financial literacy and digital literacy on the performance of MSMEs in Mamuju through managerial abilities as an intervening variable . This research uses a quantitative approach, taking a population of 365 MSME actors. Data collection techniques through questionnaires and documentation, with data analysis techniques using SmartPLS 3.2.9 analysis. The results of the research conducted prove that financial literacy has a positive and significant effect on managerial abilities, digital literacy has a positive and significant effect on managerial abilities. Financial literacy has a positive and significant effect on the performance of MSMEs, digital literacy has a positive and significant effect on the performance of MSMEs, managerial ability has a positive and significant effect on the performance of MSMEs in Mamuju Regency. The results of the indirect influence test found that managerial ability can mediate the influence of financial literacy on the performance of MSMEs in Mamuju Regency, as well as that managerial ability can mediate the influence of digital literacy on the performance of MSMEs in Mamuju Regenc
Dampak Penghapusan E-Commerce Tiktok Shop terhadap Tingkat Pendapatan Pelaku UMKM di Pasar Sentral Kabupaten Pangkajene dan Kepulauan
Get PDFThis research aims to determine the impact of eliminating the Tiktok Shop e-commerce on the income level of MSMEs. This research uses primary data and also secondary data. The research method used was saturated sampling with a total of 45 respondents. The data analysis technique used is validity test, reliability test. Testing the analysis model in this research uses simple linear regression analysis, T test and R determination. Based on the research results, it shows that the independent variable e-commerce TikTok shop has a significant effect on the dependent variable MSME Income Level (Y). Based on the research results, it shows that the value of tcount > ttable or 1.997 > 1.679 and a significant value of 0.045 < 0.05, then Ha is accepted and Ho is rejected, so that partially the price has a significant effect on MSME income in the Main Market of Pangkajene and Islands RegencyThis research aims to determine the impact of eliminating the Tiktok Shop e-commerce on the income level of MSMEs. This research uses primary data and also secondary data. The research method used was saturated sampling with a total of 45 respondents. The data analysis technique used is validity test, reliability test. Testing the analysis model in this research uses simple linear regression analysis, T test and R determination. Based on the research results, it shows that the independent variable e-commerce TikTok shop has a significant effect on the dependent variable MSME Income Level (Y). Based on the research results, it shows that the value of tcount > ttable or 1.997 > 1.679 and a significant value of 0.045 < 0.05, then Ha is accepted and Ho is rejected, so that partially the price has a significant effect on MSME income in the Main Market of Pangkajene and Islands Regenc
Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Manajerial pada Bank Syariah Indonesia, Kc Aceh Diponegoro
Get PDFThis study aims to determine the influence of the management control system and on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro. This research is a quantitative research method using primary data sources in the form of questionnaires. The population in this study was all managers and employees of Bank Syariah Indonesia KC Aceh Diponegoro with 35 respondents. The analysis method used in this study is a simple linear regression analysis with SPSS 26 tools. The results showed that the management control system variable has a significance value of 0.000 > 0.05, so that the management control system has a significant effect on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro
Implikasi Desentralisasi Fiskal dan Tata Kelola Anggaran terhadap Kesejahteraan Masyarakat Melalui Alokasi Anggaran dan Kapasitas Ekonomi: (Studi Kasus Provinsi Sulawesi Barat)
Get PDFThe implementation of a particular government service or function is no longer dominated by one party (namely the government). This means that the partnership and cooperation process must be further encouraged by reducing the role of government on the one hand, and strengthening the role of the private sector and society on the other hand. The aim of this research is to determine the influence of fiscal decentralization, budget allocation, economic capacity on community welfare, determine the influence of fiscal decentralization on community welfare through budget allocation and economic capacity, determine the influence of budget governance on community welfare through budget allocation and economic capacity in Sulawesi Province West. This research uses a quantitative approach, with a case study of local governments in the West Sulawesi Province which includes six districts. The data collection technique is carried out by document study, using secondary data originating from related agencies or from websites through internet browsing and other documentation. The data analysis technique uses SmartPLS analysis. The findings show that fiscal decentralization has a negative impact on community welfare. Budget governance has a negative influence on community welfare. Budget allocation can influence an increase in community welfare. Economic capacity can improve community welfare. Budget allocation can mediate the effect of fiscal decentralization on community welfare. Economic capacity can mediate the effect of fiscal decentralization on community welfare. Budget allocation cannot mediate the influence of budget governance on community welfare, while economic capacity can mediate the influence of budget governance on community welfare, especially in West Sulawesi Province.The implementation of a particular government service or function is no longer dominated by one party (namely the government). This means that the partnership and cooperation process must be further encouraged by reducing the role of government on the one hand, and strengthening the role of the private sector and society on the other hand. The aim of this research is to determine the influence of fiscal decentralization, budget allocation, economic capacity on community welfare, determine the influence of fiscal decentralization on community welfare through budget allocation and economic capacity, determine the influence of budget governance on community welfare through budget allocation and economic capacity in Sulawesi Province West. This research uses a quantitative approach, with a case study of local governments in the West Sulawesi Province which includes six districts. The data collection technique is carried out by document study, using secondary data originating from related agencies or from websites through internet browsing and other documentation. The data analysis technique uses SmartPLS analysis. The findings show that fiscal decentralization has a negative impact on community welfare. Budget governance has a negative influence on community welfare. Budget allocation can influence an increase in community welfare. Economic capacity can improve community welfare. Budget allocation can mediate the effect of fiscal decentralization on community welfare. Economic capacity can mediate the effect of fiscal decentralization on community welfare. Budget allocation cannot mediate the influence of budget governance on community welfare, while economic capacity can mediate the influence of budget governance on community welfare, especially in West Sulawesi Province
Pengaruh Prinsip-Prinsip Good Governance terhadap Pengelolaan Dana Desa di Desa Medalem
No full textThis study aims to determine the impact of accountability, transparency, and community participation on the management of village funds in Medalem Village, Kradenan District, Blora Regency. This research employs a quantitative method with a population comprising all village residents, totaling 2,553 individuals. The sample was selected using purposive sampling with specific criteria, resulting in 97 respondents. Primary data were collected directly through questionnaires and analyzed using multiple linear regression with SPSS version 25. The findings indicate that accountability and community participation influence the management of village funds, while transparency does not have a significant impact. One of the challenges identified is the lack of openness from the village government to the public. It is recommended that the village government continue to enhance accountable, transparent, and participative management of village funds to improve the overall management in Medalem VillageThis study aims to determine the impact of accountability, transparency, and community participation on the management of village funds in Medalem Village, Kradenan District, Blora Regency. This research employs a quantitative method with a population comprising all village residents, totaling 2,553 individuals. The sample was selected using purposive sampling with specific criteria, resulting in 97 respondents. Primary data were collected directly through questionnaires and analyzed using multiple linear regression with SPSS version 25. The findings indicate that accountability and community participation influence the management of village funds, while transparency does not have a significant impact. One of the challenges identified is the lack of openness from the village government to the public. It is recommended that the village government continue to enhance accountable, transparent, and participative management of village funds to improve the overall management in Medalem Villag