Al-Buhuts (e-Journal)
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Menciptakan Sinergi: Lingkungan Kerja dan Motivasi untuk Kinerja Optimal
Get PDFThis research was conducted with the aim of testing and analyzing the effect of work environment and work motivation on employee performance at BPSDM South Sulawesi province. The data used in this research is primary data collected by distributing questionnaires to respondents. The type of data used is quantitative data, the population is all BPSDM employees of South Sulawesi Province, totaling 140 people, while the sample taken is 60 respondents/Employees of BPSDM South Sulawesi Province. obtained by purposive sampling method. The results of the questionnaire have been tested for validity, reliability test, classic assumption test (consisting of normality test, multicollinearity test and heteroscedasticity test), multiple linear regression analysis method, hypothesis testing (which consists of t-test), correlation coefficient test and coefficient test. determination. The data in this study were processed using SPSS version 26. The results showed that the work environment and work motivation partially had a positive and significant effect on employee performance.This research was conducted with the aim of testing and analyzing the effect of work environment and work motivation on employee performance at BPSDM South Sulawesi province. The data used in this research is primary data collected by distributing questionnaires to respondents. The type of data used is quantitative data, the population is all BPSDM employees of South Sulawesi Province, totaling 140 people, while the sample taken is 60 respondents/Employees of BPSDM South Sulawesi Province. obtained by purposive sampling method. The results of the questionnaire have been tested for validity, reliability test, classic assumption test (consisting of normality test, multicollinearity test and heteroscedasticity test), multiple linear regression analysis method, hypothesis testing (which consists of t-test), correlation coefficient test and coefficient test. determination. The data in this study were processed using SPSS version 26. The results showed that the work environment and work motivation partially had a positive and significant effect on employee performance
Pengaruh Self Efficacy dan Locus Of Control terhadap Kinerja Karyawan Perbankan
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This study aims to determine and analyze the Influence of Self Efficacy and Locus of Control on Employee Performance of PD. BPR Bahteramas Konawe partially and simultaneously. This study uses a quantitative descriptive associative research method, with independent variables of Self Efficacy and Locus of Control. While the dependent variable is Employee Performance. The number of samples obtained was 31 respondents of PD. BPR Bahteramas Konawe employees. The data used is primary data with a research instrument in the form of a questionnaire. The data analysis technique used is multiple linear regression analysis using SPSS Version 23. The results of the study stated that simultaneously the variables Self Efficacy and Locus of Control have a significant effect on employee performance of PD. BPR Bahteramas Konawe. While partially the variable Self Efficacy has no significant effect on Employee Performance and the variable Locus of Control has a significant effect on employee performance of PD. BPR Bahteramas Konawe. The implications of the research results are expected to contribute to improving company and organizational performance
PERKEMBANGAN EKONOMI DALAM PEMIKIRAN PERSPEKTIF STUDI ISLAM
Get PDFThis research tries to examine the economic theories of previous Muslim thinkers which are considered very important for maintaining and developing the treasures of Islamic economics. The study was carried out using descriptive qualitative methods with data collection techniques using literature reviews or literature studies. The analysis of research data is studied by means of data reduction, data presentation and finally drawing conclusions. because the study is focused on library material by searching, reviewing and recording various literature in accordance with academic standard discussion points. This discussion is syntactically integrated, that is, it follows certain rules that can be logically connected to each other with the basic data observed. The research results show that in the Islamic perspective, Allah SWT is the supreme owner of everything on earth. Islam sees the economy as having to be run with a view towards property ownership. Human ownership is only relative and is limited to managing and using resources according to His instructions. In Islam, asset status is a direction or entrustment from Allah SWT to humans who are capable as His creatures. The idea of Islamic economic development forces and encourages humans to realize their true nature, namely the emergence of harmony between happiness in this world and the hereafter. Islamic development places a strong emphasis on moral and spiritual elements apart from outward manifestations which are not emphasized by conventional development. This research contributes to expanding public literacy regarding the theory and development of Islamic economics. It is hoped that the results of the study can become reference material and a source of reference in making decisions and making policies related to Islamic economic activities.ABSTRAK:
Penelitian ini mencoba untuk memberikan penjelasan tentang ekonomi dari sudut pandang Islam, serta bagaimana hal tersebut berkontribusi terhadap pertumbuhan sumber daya manusia dan kemajuan ekonomi Islam. Allah SWT adalah pemilik tertinggi dari segala sesuatu di bumi, dan dengan demikian, Islam melihat ekonomi harus dijalankan dengan pandangan terhadap kepemilikan properti. Kepemilikan manusia hanya bersifat relatif dan dibatasi untuk mengelola dan menggunakan sumber daya sesuai dengan petunjuk-Nya. Dalam Islam, status aset adalah arahan atau titipan dari Allah SWT kepada mereka yang mampu sebagai makhluk-Nya. Gagasan pembangunan ekonomi Islam memaksa dan mendorong manusia untuk menyadari hakikat dirinya yang sebenarnya, yaitu munculnya keselarasan antara kebahagiaan dunia dan akhirat. Pembangunan Islam memberikan penekanan yang kuat pada unsur-unsur moral dan spiritual selain manifestasi lahiriah, yang tidak ditekankan oleh pembangunan konvensional. Prinsip pembangunan ekonomi Islam terkait erat dengan ide-ide tauhid, khilafah. Jenis penelitian ini menggunakaan tehnik pengumpulan data library research dikarenakan kajian difokuskan pada bahan kepustakaan dengan menelusuri, menelaah dan mencatat berbagai literatur sesuai dengan pokok pembahasan yang berstandar akademik. Pembahasan ini terintegrasi secara sintaksis, yaitu mengikuti aturan tertentu yang dapat di hubungkan secara logis satu dengan lainnya dengan data dasar yang diamati.
 
Hambatan Pengimplementasian Laporan Keuangan Usaha Mikro Kecil dan Menengah (UMKM) Berbasis Digital
Get PDFThis research aims to analysed the barriers in implementing the preparation of financial reports based digital for UMKM in Gorontalo. This reseach was a type of quantitative reseach with a Participatory Action Research (PAR) approach which consists of four stages, namely (1) Identifying the Research Question. (2) Gathering the information to answer the question, (3) Analyzing and interpreting the information, dan (4) Sharing the results with the participant. The research results show that there are several factors what can barriers the implementation of a financial reporting system UMKM based digital, namely the lack of business actors’ knowledge regarding the preparation of financial reports and technology, as well as the low interest of UMKM. This research highlights the barriers in implementing financial reports based digital for UMKM. These barriers then become a reference in designing a digital system for UMKM SIAM Syariah financial reports adapted to the needs and conditions of business actors. This information system based digital expected to produce relevant and reliable information according to the needs of UMKM. Different from previous research, this research did not just focus on the barriers to implementing financial reports in UMKM, but also provides concrete and practicial solutions to support of the implementation reports based digital in UMKM.This research aims to analysed the barriers in implementing the preparation of financial reports based digital for UMKM in Gorontalo. This reseach was a type of quantitative reseach with a Participatory Action Research (PAR) approach which consists of four stages, namely (1) Identifying the Research Question. (2) Gathering the information to answer the question, (3) Analyzing and interpreting the information, dan (4) Sharing the results with the participant. The research results show that there are several factors what can barriers the implementation of a financial reporting system UMKM based digital, namely the lack of business actors’ knowledge regarding the preparation of financial reports and technology, as well as the low interest of UMKM. This research highlights the barriers in implementing financial reports based digital for UMKM. These barriers then become a reference in designing a digital system for UMKM SIAM Syariah financial reports adapted to the needs and conditions of business actors. This information system based digital expected to produce relevant and reliable information according to the needs of UMKM. Different from previous research, this research did not just focus on the barriers to implementing financial reports in UMKM, but also provides concrete and practicial solutions to support of the implementation reports based digital in UMKM
Pengaruh Kepemilikan Institusional, Leverage, dan Likuiditas Terhadap Financial Distress
Get PDFThe purpose of this research was to look at how liquidity, leverage, and institutional ownership affect financial hardship. This study employed earnings per share (EPS) as its financial distress metric. This study\u27s population included companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 that were involved in the property and real estate sectors. This study used secondary data as its basis and was quantitative in nature. Financial distress served as the dependent variable in this study, with institutional ownership, leverage, and liquidity serving as the independent variables. The study\u27s population consisted of 78 different businesses. For the years 2020–2022, this study collected 72 observational data points from a purposive sample of 24 different organizations. For the analysis, the researchers used the statistical program SPSS, version 26. The study\u27s findings indicate that institutional ownership significantly exacerbated financial distress, while leverage and liquidity had no effect.Kesulitan keuangan atau financial distress sebagaimana diketahui terjadi ketika suatu perusahaan mengalami penurunan kondisi keuangan yang cukup signifikan. Laporan keuangan yang memberikan informasi mengenai kinerja dan posisi keuangan perusahaan mengungkapkan kondisi keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui bagaimana kepemilikan institusional, leverage, dan likuiditas mempengaruhi financial distress. Perhitungan Earnings Per Share (EPS) digunakan untuk mengukur financial distress pada penelitian ini. Populasi penelitian ini terdiri dari perusahaan-perusahaan sektor properti dan real estate yang terdaftar di BEI pada tahun 2020 hingga 2022. Metode yang digunakan adalah kuantitatif dengan menggunakan data sekunder sebagai sumber informasi. Kepemilikan institusional, leverage, dan likuiditas sebagai variabel independen, sedangkan financial distress sebagai variabel dependen. Penelitian ini melibatkan 78 perusahaan dalam populasinya. Dengan menggunakan teknik purposive sampling, sampel dipilih sebanyak 24 perusahaan dan menghasilkan data observasi sebanyak 72 perusahaan selama periode 2020-2022. Solusi Produk dan Layanan Statistik (SPSS) versi 26 digunakan untuk analisis. Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh negatif signifikan terhadap financial distress, sedangkan leverage dan likuiditas tidak berpengaruh signifikan terhadap financial distress
Pengaruh Self Assessment System, SP2DK, Surat Teguran, dan Surat Paksa Terhadap Penerimaan Pajak
Get PDFThe aim of this research is to find out the influence of the self-assessment system, SP2DK, warning letters and forced letters on tax revenues. The population in this research is data from Individual Taxpayers and Corporate Taxpayers within the scope of KPP Pratama Surabaya Karangpilang for the 2020-2023 period. Sampling used a saturated sampling technique, that is, all members of the population were used as research samples. The data collection technique uses documentation techniques, namely by collecting data from KPP Pratama Surabaya Karangpilang during the 2020-2023 period for research purposes. The testing tool in this research uses the Partial Least Square (PLS) method with WarpPLS 8.0 software. The research results show that the self-assessment system and warning letters have no effect on tax revenues at KPP Pratama Surabaya Karangpilang. Meanwhile, the issuance of SP2DK and forced letters has an impact on tax revenues at KPP Pratama Surabaya Karangpilang.Penerimaan pajak menjadi penyumbang terbesar dalam pembiayaan Anggaran Pendapatan dan Belanja Negara (APBN). Penerapan regulasi perpajakan dan monitoring terhadap wajib pajak terus dilakukan oleh pemerintah guna memaksimalkan penyerapan pajak dari masyarakat. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh self assessment system, SP2DK, surat teguran dan surat paksa terhadap penerimaan pajak. Populasi dalam penelitian ini adalah data Wajib Pajak Orang Pribadi dan Wajib Pajak Badan di KPP Pratama Surabaya Karangpilang periode 2020-2023. Sampling jenuh digunakan dalam penelitian ini dengan menjadikan seluruh anggota populasi sebagai sampel penelitian. Teknik dokumentasi digunakan untuk mengumpulkan data yakni dengan menghimpun data dari KPP Pratama Surabaya Karangpilang selama periode 2020-2023 untuk keperluan penelitian. Partial Least Square (PLS) sebagai instrumen pengujian dengan menggunakan software WarpPLS 8.0. Hasil penelitian memaparkan bahwa self assessment system dan surat teguran tidak mampu memengaruhi penerimaan pajak pada KPP Pratama Surabaya Karangpilang. Sedangkan penerbitan SP2DK dan surat paksa berpengaruh terhadap penerimaan pajak di KPP Pratama Surabaya Karangpilang
Efek Orientasi Pasar, Inovasi Produk dan Kualitas Produk Terhadap Keunggulan Bersaing
Get PDFThe purpose of this study was to examine the effect of entrepreneurial orientation, pricing strategy and location on competitive advantage. This research is included in causal associative research using a quantitative approach. The population in this study were MSMEs in Biringkanaya District, Makassar City with a total of 453 MSMEs. The sample is part of the population. The sample consists of a number of selected members. The sample of this study used purposive sampling method, so the total sample was 55 respondents. Multiple linear regression analysis techniques. The results showed that partially market orientation, product innovation and product quality have a significant effect on the competitive advantage of MSMEs in Makassar City..
Tujuan dari penelitian ini antara lain untuk menguji pengaruh orientasi kewirausahaan, strategi harga dan lokasi terhadap keunggulan bersaing. Penelitian ini termasuk ke dalam penelitian asosiatif kausal dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah UMKM di Kecamatan Biringkanaya Kota Makassar dengan jumlah 453 UMKM. Kecamatan Biringkanaya sebagai Kecamatan yang tercatat di Dinas Koperasi dan Usaha Kecil Menengah kota Makassar paling banyak jumlah UKMnya. Sampel adalah sebagian dari populasi. Sampel terdiri atas sejumlah anggota yang dipilih. Sampel dari penelitian ini menggunakan metode purposive sampling, maka total sampel adalah 55 responden. Teknik analisis regresi linier berganda. Hasil penelitian menemukan bahwa secara parsial orientasi pasar, inovasi produk dan kualitas produk terhadap keunggulan bersaing UMKM di Kota Makassar
Pengaruh Profitabilitas, Thin Capitalization, Sales Growth dan Kepemilikan Institusional terhadap Tax Avoidance
Get PDFThis research aims to examine the effect of profitability, thin capitalization, sales growth, and institutional ownership on tax avoidance, both partially and simultaneously, with the research subject being property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022. This study uses a quantitative method with secondary data sources. Thedata analysis techniqueused is multiple linear regression using SPSS Version 26. The population subject consists of 61 companies, with a sample of 11 companies. The results of the study indicate that, partially, profitability has a positive but not significant effect on tax avoidance. Thin capitalization has a positive and significant effect on tax avoidance. Sales growth has a negative and significant effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance. Meanwhile, simultaneously, profitability, thin capitalization, sales growth, and institutional ownership have a positive and significant effect on tax avoidance.Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, thin capitalization, sales growth, dan kepemilikan institusional terhadap tax avoidance, baik secara parsial maupun simultan dengan subjek penelitian perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Penelitian ini menggunakan metode kuantitatif dengan sumber data sekunder. Teknik analisis data yang digunakan adalah regresi linear berganda dengan menggunakan aplikasi SPSS Versi 26. Jumlah populasi yang menjadi subjek sebanyak 61 perusahaan dan sampel sebanyak 11 perusahaan. Hasil penelitian menunjukkan bahwa secara parsial profitabilitas berpengaruh positif dan tidak signifikan terhadap taxavoidance, thin capitalizationberpengaruhpositif dansignifikan terhadap taxavoidance,sales growth berpengaruh negatif dan signifikan terhadap tax avoidance, dan kepemilikan institusional berpengaruh positif dan signifikan terhadap tax avoidance. Sedangkan secara simultan, profitabilitas, thin capitalization, sales growth, dan kepemilikan institusional berpengaruh positif dan signifikan terhadap tax avoidance
Pengaruh Servant Leadership dan Komunikasi Interpersonal terhadap Kinerja Aparatur Sipil Negara Melalui Organizational Citizenship Behavior
No full textThis study aims to determine the effect of servant leadership and interpersonal communication on ASN performance and organizational citizenship behavior (OCB), the effect of organizational citizenship behavior (OCB) on ASN performance, the effect of servant leadership and interpersonal communication on ASN performance through organizational citizenship behavior (OCB) at the BKKBN Representative Office of West Sulawesi Province. To obtain the required data, a questionnaire was distributed. The data analysis technique used smartpls 4.1.0.8. The results of the study showed that servant leadership can significantly improve organizational citizenship behavior, interpersonal communication has a significant effect on improving organizational citizenship behavior, servant leadership can significantly improve ASN performance, interpersonal communication can significantly improve ASN performance, organizational citizenship behavior can significantly affect ASN performance, organizational citizenship behavior can mediate the influence of servant leadership on ASN performance, organizational citizenship behavior can mediate the influence of interpersonal communication on ASN performance at the BKKBN office of West Sulawesi Province. The findings in this study indicate that personal communication can improve organizational citizenship behavior so that it has an impact on improving ASN performance at the BKKBN office of West Sulawesi Provinc
Pengaruh Pengenaan Sanksi Administrasi dan Kesadaran Wajib Pajak terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor di Provinsi Sumatera Utara
No full textThe purpose of this study aims to determine the effect of imposition of administrative sanctions, awareness of taxpayers and application of the e-Samsat system on partial and simultaneous motor vehicle taxpayer compliance in the South Medan Samsat. This research is a Quantitative Research using Primary Data. This study used a sample of 100 taxpayer respondents using accidental sampling technique. The data analysis technique used in this study uses validity test, reliability test, normality test, multiple linear regression test, and hypothesis test (F test and T test). The data was processed using SPSS Version 23. The results showed that partially Tax Administration Sanctions (X1) and Taxpayer Awareness (X2) were accepted, which means they have an effect on Motor Vehicle Taxpayer Compliance in North Sumatra Province, while the Implementation of the E-Samsat Program is rejected, which means it has no effect on Taxpayer Compliance. As for Simultaneously Tax Administration Sanctions (X1), Taxpayer Awareness (X2), Implementation of E-Samsat (X3) have a significant effect on Motor Vehicle Taxpayer Compliance in the South Medan Samsat