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Meningkatkan Profitabilitas Bank Umum Syariah di Indonesia Melalui Islamicity Performance Index dan Operating Eficiency Ratio
Get PDFThis study aims to examine the effect of Islamicity Performance Index and Operating Efficiency Ratio on Profitability at Islamic Commercial Banks in Indonesia. This research is a quantitative study, used with the ultimate goal of arriving at a resolution of the proposed theory by dissecting quantitative information. The population of this study is all Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in 2016-2020, namely 14 BUS as the population in this study. Then, purposive sampling is used with the following criteria: 1) Sharia banking financial statements published successively during the period 2016, 2017, 2018, 2019, 2020 and 2021; 2) Financial statements that do not suffer losses; 3) Presenting the data needed in this study. So that the number of samples is determined to be 36 data from 6 Islamic Commercial Banks. The econometric model used is a panel data regression analysis model using the Eviews 12 application. The results found that Profit Sharing Ratio (PSR) and Operating Efficiency Ratio (OER) had a significant negative effect on Return On Assets (ROA). Meanwhile, Islamic Income Ratio (IsIR) and Zakat Performance Ratio (ZPR) did not have a significant effect on Return On Assets (ROA).Penelitian ini bertujuan menguji pengaruh Islamicity Performance Index dan Operating Eficiency Ratio Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia. Penelitian ini merupakan penelitian kuantitatif, digunakan dengan tujuan akhir untuk sampai pada resolusi teori yang diajukan dengan membedah informasi kuantitatif. Populasi penelitian ini adalah seluruh Bank Umum Syariah (BUS) yang tercatat di Otoritas Jasa Keuangan (OJK) pada tahun 2016-2020 yaitu sebanyak 14 BUS merupakan populasi dalam penelitian ini. Kemudian, digunakan Purposive Sampling dengan kriteria, yaitu : 1) Laporan keuangan perbankan Syariah yang terbit berturut-turut selama periode 2016, 2017, 2018, 2019, 2020 dan 2021; 2) Laporan keuangan yang tidak mengalami kerugian; 3) Menyajikan data yang dibutuhkan dalam penelitian ini. Sehingga ditetapkan jumlah sampel adalah 36 data dari 6 Bank Umum Syariah. Model ekonometrika yang digunakan merupakan model analisis regresi data panel menggunakan aplikasi Eviews 12. Hasil penelitian menemukan bahwa Profit Sharing Ratio (PSR) dan Operating Efficiency Ratio (OER) berpengaruh negatif signifikan terhadap Return On Asset (ROA). Sedangkan Islamic Income Ratio (IsIR) dan Zakat Performance Ratio (ZPR) ditemukan tidak berpengaruh signifikan terhadap Return On Asset (ROA)
Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba: Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba
No full textThis study aims to determine the application of zakat as a deduction from individual taxable income in the National Amil Zakat Agency (BAZNAS) Bulukumba Regency. The research method used is field research, with a descriptive approach. That is describing zakat as a tax deduction. Sources are taken from various references related to the topic of the problem, namely from agency records, journals, laws and so on. The results of the study conclude that Zakat can be used as a Taxable Income Deduction if the muzakki pays zakat to BAZNAS, then BAZNAS issues the Zakat Deposit proof which later the Zakat Deposit (BZS) proof can be used as a taxable income deduction (PKP) on income tax by attaching it on the annual tax return. The inhibiting factors in the application of zakat as a deduction from taxable income are the low awareness of paying zakat, the public is not yet interested in zakat institutions, the limited number of BAZNAS or Laz authorized by the government, the reluctance of the community to include Evidence of Zakat Deposit (BZS) in the Annual SPT and the lack of socialization of zakat. as a deduction for Income Tax for Individual Taxpayers
Penelitian ini bertujuan mengetahui efektifitas sistem penghimpunan dana zakat di Badan Amil Zakat Nasional (BAZNAS) Kabuapten Bantaeng, apa saja faktor penghambat dan faktor pendukung selama proses penghimpunan dana zakat dan solusi menegefektifkan sistem penghimpunan dana zakat. Penelitian ini menggunakan pendekatan deskriptif, teknik pengumpulan data yang Penulis gunakan melalui penelitian kualitatif, Hasil penelitian Hasil penelitian yang didapat penulis yaitu sistem penghimpunan dana zakat pada BAZNAS Kabupaten Bantaeng belum bisa dikatakan efektif dikarenakan pengumpulan dana zakatnya belum merata ke semua muzakki tetapi hanya sebagian yang membayar zakat. Sistem penghimpunan dana zakat yang digunakan yaitu dengan membentuk Unit Pengumpul Zakat (UPZ). Faktor yang menjadi pendukung selama proses penghimpunan salah satunya dengan dukungan pemerintah daerah maupun pusat. Faktor penghambat selama proses penghimpunan dana zakat yaitu kurangnya pemahaman masyarakat akan pentingnya membayar zakat. Solusi mengefektifkan penghimpunan dana zakat pada BAZNAS Kabupaten Bantaeng yaitu dengan melakukan sosialisasi terhadap masyarakat agar pemahaman tentang pembayaran zakat dapat meningkat.
Penelitian ini bertujuan mengetahui efektifitas sistem penghimpunan dana zakat di Badan Amil Zakat Nasional (BAZNAS) Kabuapten Bantaeng, apa saja faktor penghambat dan faktor pendukung selama proses penghimpunan dana zakat dan solusi menegefektifkan sistem penghimpunan dana zakat. Penelitian ini menggunakan pendekatan deskriptif, teknik pengumpulan data yang Penulis gunakan melalui penelitian kualitatif, Hasil penelitian Hasil penelitian yang didapat penulis yaitu sistem penghimpunan dana zakat pada BAZNAS Kabupaten Bantaeng belum bisa dikatakan efektif dikarenakan pengumpulan dana zakatnya belum merata ke semua muzakki tetapi hanya sebagian yang membayar zakat. Sistem penghimpunan dana zakat yang digunakan yaitu dengan membentuk Unit Pengumpul Zakat (UPZ). Faktor yang menjadi pendukung selama proses penghimpunan salah satunya dengan dukungan pemerintah daerah maupun pusat. Faktor penghambat selama proses penghimpunan dana zakat yaitu kurangnya pemahaman masyarakat akan pentingnya membayar zakat. Solusi mengefektifkan penghimpunan dana zakat pada BAZNAS Kabupaten Bantaeng yaitu dengan melakukan sosialisasi terhadap masyarakat agar pemahaman tentang pembayaran zakat dapat meningkat
ANALISIS FAKTOR DETERMINASI MINAT BERWIRAUSAHA MAHASISWA
No full textThis study aims to analyze the effect of income expectations on students\u27 interest in entrepreneurship through entrepreneurship education, and analyze the influence of the family environment on students\u27 interest in entrepreneurship through entrepreneurship education. The data analysis method used is path analysis using Partial Least Square (PLS). The object of research is 250 students of STIE Tri Dharma Nusantara majoring in management at the final level. The results showed that income expectations had a positive and significant effect on interest in entrepreneurship through entrepreneurship education, and the family environment had a positive and significant effect on interest in entrepreneurship through entrepreneurship education.Penelitian ini bertujuan untuk menganalisis pengaruh ekspektasi pendapatan terhadap minat berwirausaha mahasiswa melalui pendidikan kewirausahaan dan menganalisis pengaruh lingkungan keluarga terhadap minat berwirausaha mahasiswa melalui pendidikan kewirausahaan. Metode analisis data yang digunakan adalah analisis jalur (path analysis) dengan menggunakan Partial Least Square (PLS). Obyek penelitian adalah mahasiswa STIE Tri Dharma Nusantara jurusan manajemen tingkat akhir sebanyak 250 orang. Hasil penelitian menunjukkan bahwa Ekspetasi pendapatan bepengaruh positif dan signifikan terhadap minat berwirausaha melalui pendidikan kewirausahaan, dan lingkungan keluarga berpengaruh positif dan signifikan terhadap minat berwirausaha melalui pendidikan kewirausahaa
Prediksi Financial Distress Dengan Menggunakan Bankruptcy Prediction Model
Get PDFThis study aims to determine financial distress by using the Bankruptcy Prediction Model Altman Z-Score and to validate the Altman Z-Score variable in the telecommunications sub-sector listed on the Indonesia Stock Exchange. A quantitative approach with bankruptcy prediction model Altman Z-score and correlation analysis using Eviews is used in this study. The results show that during the 2015-2019 observation period, the telecommunications sub-sector companies as a whole experienced financial distress, but in 2017 the category was healthy. In addition, the results of the research based on the telecommunication sub-sector companies obtained were Telekomunikasi Indonesia Tbk (TLKM) in healthy condition, Bakrie Telecom Tbk (BTEL) and Smartfren Telecom Tbk (FREN) in financial distress, XL Axiata Tbk (EXCL) and Indosat Tbk (ISAT), gray area condition. The results of the correlation ratio of the Altman Z-Score variable obtained the strongest correlation, namely the ratio variable X2, X3 and X5, the ratio variable X1, the category is quite strong and the one that gives the smallest contribution is X4 with the low category. The results of this study are expected to contribute to knowledge about the potential for financial distress with the bankruptcy prediction model in order to minimize the risk of bankruptcy,Penelitian ini bertujuan untuk mengetahui financial distress dengan menggunakan Model Prediksi Kebangkrutan Altman Z-Score dan untuk memvalidasi variabel Altman Z-Score pada sub sektor telekomunikasi yang terdaftar di Bursa Efek Indonesia. Pendekatan kuantitatif dengan model prediksi kebangkrutan Altman Z-score dan analisis korelasi menggunakan Eviews digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa selama periode pengamatan 2015-2019 perusahaan subsektor telekomunikasi secara keseluruhan mengalami financial distress, namun pada tahun 2017 dalam kategori sehat. Selain itu, hasil penelitian berdasarkan subsektor telekomunikasi perusahaan yang diperoleh adalah Te lekomunikasi Indonesia Tbk (TLKM) dalam kondisi sehat, Bakrie Telecom Tbk (BTEL) dan Smartfren Telecom Tbk (FREN) dalam kondisi financial distress, XL Axiata Tbk (EXCL ) dan Indosat Tbk (ISAT). kondisi wilayah abu-abu. Hasil korelasi rasio variabel Altman Z-Score diperoleh korelasi terkuat yaitu variabel rasio X2, X3 dan X5, variabel rasio X1, kategori cukup kuat dan yang memberikan kontribusi terkecil adalah X4 dengan kategori rendah. Hasil penelitian ini diharapkan dapat memberikan kontribusi pengetahuan tentang potensi financial distress dengan model prediksi kebangkrutan guna meminimalkan risiko kebangkrutan
Dampak Fintech Terhadap Perkembangan UMKM Ditinjau Dari Literasi Keuangan Dan Keamanan Data Para Pelaku UMKM Di Kota Gorontalo
Get PDFThe study is conducted to identify the direct and indirect connections of the financial and data security of people who target the use of fintech and their impact on the development of umkm in the city of gorontalo. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this research is the entire umkm perpetrator in the city of gorontalo with a withdrawal sample using sampling clusters. The data analysis technique used in the research is a path analysis technique with the help of version 24 of SPSS software. The study shows that (1) financial literacy has a positive and significant impact on the use of fintech in the food industry in north gorontalo city. (2) data security has a positive and significant impact on fintech use of the food industry in the north city of gorontalo. (3) indirect financial literacy has a positive and significant impact on the development of umkm through fintech in the development of the food industry in the north city of gorontalo. (4) indirect data security has an adverse positive impact on the development of umkm through fintech at the food industry in the north city of gorontalo. (5) fintech has a positive and significant impact on developers.The study is conducted to identify the direct and indirect connections of the financial and data security of people who target the use of fintech and their impact on the development of umkm in the city of gorontalo. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observation, disseminating questionnaires, interviews, documentation and literature studies. As for the population in this research is the entire umkm perpetrator in the city of gorontalo with a withdrawal sample using sampling clusters. The data analysis technique used in the research is a path analysis technique with the help of version 24 of SPSS software. The study shows that (1) financial literacy has a positive and significant impact on the use of fintech in the food industry in north gorontalo city. (2) data security has a positive and significant impact on fintech use of the food industry in the north city of gorontalo. (3) indirect financial literacy has a positive and significant impact on the development of umkm through fintech in the development of the food industry in the north city of gorontalo. (4) indirect data security has an adverse positive impact on the development of umkm through fintech at the food industry in the north city of gorontalo. (5) fintech has a positive and significant impact on developer
Analisis Perhitungan Harga Pokok Produksi dengan Metode Job Order Costing
Get PDFThis study aims to determine the calculation of the cost of goods manufactured using the job order costing method at UD Pelita Raya, especially for door products. The data analysis method used is descriptive analysis method. The results of this study indicate that the company calculates the cost of goods manufactured has not been maximized in including the elements of cost. The cost of goods manufactured is calculated using the Job Order Costing method by including all cost elements ranging from raw material costs, labor costs and factory overhead costs in calculating the cost of production. The calculation results show a significant difference where the cost of production calculated by UD Pelita Raya is lower than the cost of production using the Job Order Costing method. The difference in the cost of production of course affects the selling price and profit and loss of UD Pelita Raya where the selling price is determined and the profit earned by UD Pelita Raya is too low, therefore it is very necessary to pay attention to the calculation of the cost of production of a company. Keywords: Cost of Production, Job Order Costing, Factory OverheadPenelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi dengan menggunakan metode job order costing pada UD Pelita Raya khususnya pada produk daun pintu. Metode analisis data yang digunakan yaitu metode analisis deskriptif. Hasil dari penelitian ini menunjukkan perusahaan menghitung harga pokok produksi belum maksimal dalam memasukkan unsur-unsur biaya. Dilakukan perhitungan harga pokok produksi dengan metode Job Order Costing dengan memasukkan semua unsur biaya mulai dari biaya bahan baku, biaya tenaga kerja dan biaya overhead pabrik dalam perhitungan harga pokok produksinya. Hasil perhitungan menunjukkan perbedaan yang signifikan dimana harga pokok produksi yang dihitung oleh UD Pelita Raya lebih rendah dari harga pokok produksi menggunakan metode Job Order Costing. Perbedaan harga pokok produksi tentunya mempengaruhi harga jual dan laba rugi UD Pelita Raya dimana harga jual yang ditentukan dan laba yang diperoleh UD Pelita Raya terlalu rendah, maka dari itu sangat dibutuhkan dalam memperhatikan perhitungan harga pokok produksi suatu perusahaan.
Kata kunci : Harga Pokok Produksi, Job Order Costing, Overhead Pabrik
Determinan Kualitas Audit dalam Perspektif Auditor Indonesia
Get PDFThis study aims to analyze the effect of independence, professional ethics, due professional care, and professional skepticism on audit quality. This study uses primary data obtained by distributing questionnaires to 105 auditors who work in public accountant firms in Indonesia. Data analysis methods used in this study include research instrument testing, classical assumption testing and hypothesis testing using multiple linear regression analysis. The results showed in the F test (simultaneous) that the independence of professional ethical auditors, due professional care, and professional skepticism simultaneously affect audit quality with a sig F value of 0.000 <0.05 and F count of 47.740 and an R Square value of 65.6%. The results of the t test (partial) show that independence affects audit quality with a sig t value of 0.001 <0.05, professional ethics has an effect on audit quality with a sig t value of 0.000 <0.05, due professional care has an effect on audit quality with a sig t value of 0.025 < 0.05 , and professional skepticism has an effect on audit quality with a sig t value of 0.004 < 0.05 So, it can be concluded that independence, professional ethics, due professional care, and professional skepticism simultaneously affect audit quality
Online Marketing sebagai Strategi Kualitas Layanan pada Perbankan Syariah
Get PDFOnline marketing strategies are a requirement for every institution in responding to the intensity of technology use in society. This paper aims to explain the need for online marketing to be implemented in Islamic banking as an effort to realize quality service for customers. The study is based on qualitative research with data sources in the form of observation, literature studies and documentation with descriptive analysis. Based on the analysis of the literature, it was found that Islamic banking needs to adapt to technological demands to socialize the concepts built on Islamic banks. Online marketing has an important role in providing information to the public regarding Islamic banking and its differences from conventional banks. In addition, online marketing is a strategy for providing quality service to customers and the public. Factors driving the success of Islamic banks in marketing products online are inseparable from; adequate infrastructure, mastery of digital literacy by human resources and innovative leadership. With an online marketing approach, besides being able to have implications for quality services, it can also be widely understood by the community effectively and efficiently. This paper suggests the need for responsive and adaptive Islamic banking to the increasingly rapid technological developments.Strategi pemasaran melalui online menjadi tuntutan bagi setiap Lembaga dalam merespons intensitas penggunaan teknologi di masyarakat. tulisan ini bertujuan untuk menjelaskan perlunya online marketing diimplementasikan pada perbankan syariah sebagai upaya mewujudkan kualitas layanan bagi pelanggan. Studi disandarkan pada penelitian kualitatif dengan sumber data berupa observasi, studi literatur dan dokumentasi dengan analisis deskriptif. Berdasarkan analisis literatur ditemukan bahwa perbankan syariah, perlu beradaptasi dengan tuntutan teknologi untuk mensosialisasikan konsep yang dibangun pada bank syariah. Online marketing memiliki peran penting dalam memberikan informasi kepada masyarakat terkait perbankan syariah dan perbedaannya dengan bank konvensional. Selain itu, online marketing sebagai strategi pemberian kualitas layanan kepada pelanggan dan masyarakat. Factor pendorong keberhasilan bank syariah dalam memasarkan produk secara online tidak terlepas dari; infrastruktur yang memadai, penguasaan literasi digital oleh sumber daya manusia dan kepemimpinan yang inovatif. Dengan pendekatan online marketing, selain dapat berimplikasi pada layanan yang berkualitas juga mampu pemahaman bagi masyarakat dengan efektif dan efisien secara luas. Tulisan ini menyarankan perlunya perbankan syariah responsive dan adaptif atas perkembangan teknologi yang semakin cepat
Faktor-Faktor yang Mempengaruhi Pengelolaan Dana Desa di Gorontalo
Get PDFThe present research aimed to figure out to what extent the effect of accountability on village fund management, the effect of transparency on village fund management, and the simultaneous effect of accountability and transparency on village fund management in Duhiadaa Subdistrict, Pohuwato Regency. It employed quantitative research using primary data obtained from distributing questionnaires to village apparatus in Duhiadaa Subdistrict, Pohuwato Regency. In the meantime, the data analysis technique research used a validity test, reliability test, classical assumption test, and multiple linear regression tests using SPSS. The research finding depicted that accountability and transparency had a positive and significant effect on village fund management in Duhiadaa Subdistrict, Pohuwato Regency. The coefficient of determination obtained was 32.3%, which meant that accountability and transparency could explain the village fund management in Duhiadaa Subdistrict, Pohuwato Regency of 32.3%. In comparison, the remaining could be explained by other variables that were not included in this researc
Kepemimpinan dalam Persfektif Islam
Get PDFThis study aims to see the extent to which the concept of leadership in the Islamic perspective. This type of research is library research or library research. The data analysis method used is the Content Analysis method or what is called content analysis, which is a research method used to draw reflective and valid conclusions from data on the basis of context. The results of this study indicate that leadership can be defined as a process of influencing and directing employees in doing the work that has been assigned to them. In Islam there are several terms that refer to the notion of a leader. First, the word umara which is often referred to as ulul amri. The two leaders are often referred to as khadimul ummah (servants of the people), Third, the leader is often referred to as Imamah, and the fourth leader is often referred to as the caliph. The requirements for a leader in Islam are, Islam, baliq, intelligent, male, independent, knowledgeable, fair, have self-skills, have physical skills, have no ambition to get a position.