Al-Buhuts (e-Journal)
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Strategi Pengembangan Koperasi Desa Merah Putih: Tinjauan Literatur atas Praktik Terbaik dan Tantangan Global
Full text linkThe Merah Putih Village Cooperative program is a strategic initiative launched by the Indonesian government to promote rural economic independence through cooperative institutions. This study aims to review and synthesize development strategies for village cooperatives using a systematic and narrative literature review approach. Data sources include accredited national journals, institutional reports, and reputable international publications from 2015 to 2024. The findings reveal five dominant strategic themes: (1) strengthening cooperative institutional capacity through good and transparent governance; (2) developing human resources through structured training and cooperative education; (3) utilizing technology and digitalization to improve operational efficiency and market access; (4) enhancing community participation and empowerment as the foundation for cooperative sustainability; and (5) policy support from the government and synergy with external stakeholders. This study concludes that developing village cooperatives requires an integrated and participatory approach that considers local context, institutional capacity, and technological readiness. The insights from this review are expected to serve as a reference for policymakers, cooperative practitioners, and academics in designing competitive and sustainable village cooperatives.Program Koperasi Desa Merah Putih hadir sebagai upaya strategis pemerintah dalam mendorong kemandirian ekonomi desa berbasis kelembagaan koperasi. Studi ini bertujuan untuk mengkaji dan menyintesis strategi pengembangan koperasi desa melalui pendekatan literature review sistematis dan naratif. Sumber data berasal dari jurnal ilmiah terakreditasi, laporan institusi nasional, dan publikasi internasional periode 2015–2024. Hasil kajian menunjukkan lima strategi utama yang dominan dalam literatur: (1) penguatan kelembagaan koperasi melalui tata kelola yang baik dan transparan, (2) pengembangan sumber daya manusia berbasis pelatihan dan pendidikan koperasi, (3) pemanfaatan teknologi dan digitalisasi untuk meningkatkan efisiensi dan jangkauan pasar, (4) partisipasi dan pemberdayaan komunitas lokal sebagai fondasi keberlanjutan koperasi, serta (5) dukungan kebijakan pemerintah dan sinergi dengan mitra eksternal. Kajian ini menyimpulkan bahwa pengembangan koperasi desa membutuhkan pendekatan integratif dan partisipatif, dengan memperhatikan konteks lokal, kapasitas kelembagaan, serta kesiapan teknologi. Temuan ini diharapkan dapat menjadi rujukan bagi pembuat kebijakan, praktisi koperasi, dan akademisi dalam mengembangkan koperasi desa yang berdaya saing dan berkelanjutan
Pengaruh DPK, BOPO, Modal dan Net Imbalan terhadap Gross Profit Margin dan Pembayaran Bagi Hasil pada Bank Syariah di Indonesia
Full text linkThis research is based on indications that indicators can influence each other. For example, Third Party Funds can cause a decrease in Cost-to-Income Ratio, which can affect the bank\u27s net profit. Likewise, increasing capital can cause an increase in bank net profit. The data analysis method used in this research is the path analysis method to see the relationship or influence of independent variables. On direct and indirect influences through intervening variables. The results of this research show that Third Party Funds does not have a significant influence on gross profit margin but does have a significant influence on profit-sharing payments. Cost-to-Income Ratio does not significantly impact gross profit margin but significantly impacts Profit Sharing Payments. Capital does not have a significant impact on gross profit margin but has a significant impact on Profit Sharing Payments. Net Rewards do not have a significant impact on gross profit margin but have a significant impact on Profit Sharing Payments. The findings of this research show that Third Party Funds, Cost-to-Income Ratio, Capital, and Net Returns do not influence Gross Profit Margin, but do influence Profit Sharing Payments in Sharia Banks in Indonesi
Pengaruh Dukungan Manajemen Puncak terhadap Efektifitas Audit Internal dan Dampaknya pada Tata Kelola Perguruan Tinggi yang Baik
Full text linkThis study aims to determine the effect of top management support on internal audit effectiveness and the effect of internal audit effectiveness on good university governance. The methodology used in this research is quantitative, with an explanatory research approach, to obtain a description systematically, factually, and accurately regarding the facts, characteristics, and relationships between the variables studied. The reason the researcher chose this method was because the researcher wanted to get a fundamental answer about cause and effect by analyzing the factors that caused the phenomenon in the concept raised in the study. The results of the study prove that top management support affects the effectiveness of internal audits. Top management, namely the rector, provides an excellent response to audit findings, so top management is committed to strengthening internal audit by responding to audit findings by the internal control unit. The effectiveness of internal audits affects good university governance. Internal audits at state Islamic religious universities run effectively where, in carrying out their duties, they have a clear scope of duties, good audit planning, are supervised during the audit, and establish effective communication with the auditee. The role of internal audit effectively in an organization in this case higher education will improve good governance, which can increase accountability, for example, the financial statements of the Religious University are submitted to the Ministry of Religion as a form of performance accountability, in addition it will also increase transparency with the Ministry of Religion\u27s availability to provide information to the public, the role of internal audit will also be able to increase participation, where the budget process involves all levels, budget setting and budget changes based on the approval of the ministry of religion, and every procurement of goods is informed to the public in the process
Analisis Faktor-Faktor Penentu Dividend Policy Pada Perusahaan Publik Sektor Makanan dan Minuman
Full text linkThis study aims to identify the determinants of dividend policy based on financial ratio data. The determinants of dividend policy consist of Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), dan Price to Earning Ratio (PER). The sample of this research is public companies in the food and beverage sector. The results of this study indicate that the determinants consisting of ROA, CR, DER, and PER have no effect on dividend policy which indicates that the number of financial ratios from the value of ROA, CR, DER and PER does not encourage the amount of dividend policy. Thus, companies in making dividend distribution decisions tend to be more determined by other variables than ROA, CR, DER, and PER.Penelitian ini bertujuan untuk mengidentifikasi penentu dividend policy berdasarkan data rasio keuangan. Faktor-faktor penentu dividend policy terdiri dari ROA, CR, DER, dan PER. Sampel penelitian ini adalah perusahaan publik pada sektor makanan dan minuman. Adapun hasil penelitian ini menunjukkan bahwa faktor-faktor penentu yang terdiri dari ROA, CR, DER, dan PER tidak berpengaruh terhadap dividend policy yang mengindikasikan bahwa besaran rasio keuangan dari nilai ROA, CR, DER dan PER tidak mendorong besaran dividend policy. Dengan demikian, perusahaan dalam membuat keputusan pembagian dividen cenderung lebih banyak ditentukan variabel lain dari ROA, CR, DER, dan PER
Pengaruh Reksa Dana Syariah, Saham Syariah dan Sukuk terhadap Pertumbuhan Ekonomi di Indonesia Dengan Inflasi Sebagai Variabel Moderasi
Full text linkThis study aims to determine the effect of Islamic mutual funds, Islamic stocks and sukuk on economic growth in Indonesia with inflation as a moderating variable. This research uses a quantitative approach. The data source in this research is secondary data. The data analysis technique used in this research is Structural Equation Model (SEM) with Partial Least Square (PLS) approach. The findings in this study indicate that Islamic mutual funds have a positive and insignificant effect on economic growth. Islamic stocks have a significant positive effect on economic growth. Sukuk has a negative and insignificant effect on economic growth. Inflation strengthens the relationship between Islamic mutual funds and economic growth and has a significant effect. Inflation weakens the relationship between Islamic stocks and economic growth and has a significant effect. Inflation weakens the relationship between sukuk to economic growth and has a significant effect. Inflation has a positive and significant effect on economic growth.Penelitian ini bertujuan untuk mengetahui pengaruh reksa dana syariah, saham syariah dan sukuk terhadap pertumbuhan ekonomi di Indonesia dengan inflasi sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif. Sumber data dalam penelitian ini adalah data sekunder. Tehnik analisis data yang digunakan dalam penelitian ini adalah Structural Equation Model (SEM) dengan pendekatan Partial Least Square (PLS). Adapun temuan dalam penelitian ini menunjukkan bahwa reksa dana syariah berpengaruh positif tidak signifikan terhadap pertumbuhan ekonomi. Saham syariah berpengaruh positif signifikan terhadap pertumbuhan ekonomi. Sukuk berpengaruh negatif tidak signifikan terhadap pertumbuhan ekonomi. Inflasi memperkuat hubungan antara reksa dana syariah terhadap pertumbuhan ekonomi serta berpengaruh signifikan. Inflasi memperlemah hubungan antara saham syariah terhadap pertumbuhan ekonomi serta berengaruh signifikan. Inflasi memperlemah hubungan antara sukuk terhadap pertumbuhan ekonomi serta berpengaruh signifikan. Inflasi berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi
The Influence of E-Perceived Value, E-Service Quality, and E-Received Risks on E-Loyalty
Full text linkThe purpose will be to test the influence of perceived value, perceived service quality, and perceived risks on e-loyalty. In this study, a quantitative research approach is used. Quantitative research is research that uses data analysis in the form of numbers. The population that will be taken in this study is all customers who transact at PT Bank Syariah. The population in this study uses an infinite population, where the infinite population in this study is taken from a customer of PT Bank Syariah Indonesia, KCP Makassar Panakukang. The sampling technique used was accidental sampling, so the number of samples was 145 respondents. The data analysis method is multiple linear regression analysis. The results of the study found that perceived value has a significant effect on e-loyalty, service quality has a significant effect on e-loyalty, and perceived risk has a significant effect on e-loyalty
Peran Moderator Customer Value dan Destination Satisfaction pada Hubungan Core Tourism Resources terhadap Destination Image: Studi Kasus Destinasi Desa Wisata
Full text linkThis study aims to examine the effect of core tourism resources on destination image and the moderating impact of customer value and destination satisfaction on the relationship between core tourism resources and destination image. Quantitative research approach with partial least squares structural equation modeling (PLS-SEM) analysis. Data were collected from 245 tourists from several tourist attractions in Gowa Regency. The results showed that natural resources and heritage resources have a positive effect on destination image. However, created resources do not affect destination image. Customer value can moderate the effect of Natural resources and created resources on destination image. However, customer value is unable to moderate the effect of heritage resources on destination image. Destination satisfaction is able to moderate the effect of natural resources and created resources on destination image. However, destination satisfaction does not moderate the effect of heritage resources on destination imageThis study aims to examine the effect of core tourism resources on destination image and the moderating impact of customer value and destination satisfaction on the relationship between core tourism resources and destination image. Quantitative research approach with partial least squares structural equation modeling (PLS-SEM) analysis. Data were collected from 245 tourists from several tourist attractions in Gowa Regency. The results showed that natural resources and heritage resources have a positive effect on destination image. However, created resources do not affect destination image. Customer value can moderate the effect of Natural resources and created resources on destination image. However, customer value is unable to moderate the effect of heritage resources on destination image. Destination satisfaction is able to moderate the effect of natural resources and created resources on destination image. However, destination satisfaction does not moderate the effect of heritage resources on destination imag
Determination of ROE, DER, and EPS on Stock Prices: A Study on State-Owned Banks On The Indonesia Stock Exchange
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This study aims to analyze the effect of Return on Equity (ROE), Debt to Equity Ratio (DER), and Earning Per Share (EPS) on the Stock Price of companies listed on the Indonesia Stock Exchange. The research method uses panel data regression with the Fixed Effects Model approach and the Hausman Test to determine the most appropriate model. The findings show that ROE has a negative but not significant effect on the Stock Price, while DER has a negative and significant effect, and EPS has a positive and significant effect on the Stock Price. This research contributes by emphasizing the importance of EPS in investment valuation as well as the need to manage DER carefully. The implication of this result is that investors should pay more attention to EPS in investment decisions, while companies are advised to focus on improving EPS and DER management. The study is limited to data for a specific period and a small number of companies, which can affect the generalization of results.
his study aims to analyze the effect of Return on Equity (ROE), Debt to Equity Ratio (DER), and Earning Per Share (EPS) on the Stock Price of companies listed on the Indonesia Stock Exchange. The research method uses panel data regression with the Fixed Effects Model approach and the Hausman Test to determine the most appropriate model. The findings show that ROE has a negative but not significant effect on the Stock Price, while DER has a negative and significant effect, and EPS has a positive and significant effect on the Stock Price. This research contributes by emphasizing the importance of EPS in investment valuation as well as the need to manage DER carefully. The implication of this result is that investors should pay more attention to EPS in investment decisions, while companies are advised to focus on improving EPS and DER management. The study is limited to data for a specific period and a small number of companies, which can affect the generalization of results
Pengaruh Budaya Organisasi dan Kompensasi terhadap Komitmen Organisasi: (Studi pada PT INKA Multi Solusi)
No full textThe research was conducted to analyze the influence of organizational culture and compensation on organizational commitment at PT INKA Multi Solusi. The research method used was quantitative research. The sampling technique employed non-probability sampling method with a saturated sampling of 70 permanent employess in non-production units. Data collection was carried out through questionnaire distribution. The data from the respondents in the study were processed using partial least square. The research results indicate that organizational culture has a significant positive impact on organizational commitment. Compensation has a significant positive impact on organizational commitment. The results obtained show that the better the implementation of organizational culture in the company, the higher the organizational commitment of employees and the higher the compensation provided by the company, the higher the organizational commitment of PT INKA Multi Solusi employees.Penelitian ini dilakukan untuk menganalisa pengaruh budaya organisasi dan kompensasi terhadap komitmen organisasi pada PT INKA Multi Solusi. Metode penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel menggunakan metode nonprobability sampling dengan sampling jenuh sebanyak 70 pegawai tetap dengan unit kerja non produksi. Pengumpulan data dilakukan melalui penyebaran kuesioner. Data dalam penelitian yang berasal dari responden diolah menggunakan partial least square. Hasil penelitian menyatakan bahwa budaya organisasi berpengaruh positif signifikan terhadap komitmen organisasi. Kompensasi berpengaruh positif signifikan terhadap komitmen organisasi. Hasil yang diperoleh menunjukkan bahwa semakin baik penerapan budaya organisasi di perusahaan maka akan meningkatkan komitmen organisasi yang dimiliki oleh pegawai dan semakin tinggi kompensasi yang diberikan oleh perusahaan maka akan semakin tinggi komitmen organisasi pegawai PT INKA Multi Solusi
English
No full textThe aim of Good Corporate Governance is to reduce agency costs arising from abuse of authority or supervision costs to prevent problems from occurring. The aim of this research is to increase share value and company image in the long term, protect the rights and interests of shareholders and increase work efficiency and effectiveness. company management board. The Good Corporate Governance indicators in this research include institutional ownership, managerial ownership, number of board of commissioners, and proportion of independent board of commissioners. The research method was carried out using a purposive sampling method, where the inclusion criteria included companies in the food and beverage sub-sector that were listed sequentially as issuers on the Indonesia Stock Exchange during the 2020-2023 period. Earnings management measurement is carried out using the conditional revenue model. The research used Eviews 12 software and was processed using Eviews 12 software using the logistic regression test. The logistic regression model in this study is as follows: Pln1-P=b0+b1x1+b2x2+b3x3+b4x4+e and results Research McFadden R-Squared value from the estimation results is 0.213458. This means that the independent variables in the model, namely managerial ownership, institutional ownership, board of commissioners and independent board of commissioners are only able to explain changes in the probability of earnings management by 21.34% and the remaining 78.66% is explained by other variables outside the model, indicating that only managerial ownership has an influence. on earnings management practices in companies in the food and beverage sub-sector. The implication of this research is that management can use the managerial ownership function to reduce misalignment of interests between management and owners or shareholders, thereby reducing the level of earnings management practice