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Pengaruh Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), dan Biaya Operasional Per Pendapatan Operasional (BOPO) terhadap Return On Asset (ROA) pada Bank Umum Syariah di Indonesia Periode 2015-2018
Get PDFThis study aims to analyze the influence of Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Operational Cost Per Operating Income (BOPO) on Return on Assets (ROA) of Islamic commercial banks in Indonesia for the 2015-2018 period. This study uses a purposive sampling method based on financial reports / annual reports (anual report) of Islamic commercial banks in Indonesia during the 2015-2018 period. There are 9 Islamic commercial banks and 36 financial statements that are sampled in this study. Based on the results of simultaneous research FDR, NPF and BOPO affect ROA of Islamic commercial banks. Partially, FDR has a positive and significant effect on ROA. The NPF variable has no effect on ROA. While BOPO has a negative and significant effect on ROA
Pengaruh Tipe Kepeminpinan Terhadap Semangat Kerja Pegawai Pada Sekretariat Daerah Kota Gorontalo
Get PDFThe study aims to find out how much influence the type of leadership on employee morale at the Gorontalo city regional secretariat, sampling technique with a minimal sample so that the sample size is 54 people. Collecting basic data through a list of questions tested through two stages, namely the validity test and the reliability test for each question item contained in the questionnaire. The analytical method used is path analysis. Leadership types in the form of autocratic type, charismatic type and democratic type are proven to have a positive and significant effect on employee morale, the simultaneous effect of leadership type variables on employee morale is 60.9%. The calculation shows that there are still effects of other variables outside the leadership type variable that affect employee morale around 39.1%. The partial influence of the leadership type sub variable on employee morale shows that the democratic type sub variable is the variable with the greatest influence, which is 46.6%. Furthermore, the autocratic type is a sub variable that influences the second rank after the democratic type of employee morale which is 28.6%. This contribution shows a very low effect compared to the other sub variables. The third sub variable of the type of leadership that influences morale is the charismatic type. The magnitude of the influence of charismatic type on morale is 19.8%
Ekonomi Islam dan Sustainable Development Goals (SDGs)
Get PDFThe development of Islamic economics in Indonesia continues to grow and is much in demand by the wider community. Islamic economics is expected to contribute to the economy in this country, including the realization of Sustainable Development Goals (SDGs). Islamic economics has many financial instruments including Sharia Banking, Sharia industries financial of non-bank (IKNB Syariah) and social fund raising institutions. This financial institution continues to grow and develop, the sharia banking market share reaches 5.8 percent, the IKNB Syariah products are increasing, and the collection of social funds through the Funding of Zakat institution makes social funds well organized both in their collection and distribution. People can access all instruments of Islamic economic institutions to help their economy. This research is a literature study and uses uses qualitative descriptive analysis techniques. This study describes the growth of Islamic economic institutions and the economic role of Islam for the realization of the SDGs. The results of this study show that sharia banking continue to experience asset growth in the period of 2017. Sharia banking has assets reached 477,327,000,000,000 or grew by 12.53%. The growth of Sharia IKNB increased in 2018 by 35 institutions or grew by 64.81%. In the collection of funds there was a growth of 17.48 for infaq and shadaqah, while other social funds grew by 120.86%. Islamic economics and all its instruments, including Islamic economic institutions consisting of sharia banking, sharia IKNB and social fund collection institutions have the same purpose as the SGDs concept that the government wants to achieve. So that the existence of Islamic economic institutions has an important role to reach the SDGs especially to achieve economic prosperity and equality of better livelihoods and poverty alleviation.The development of Islamic economics in Indonesia continues to grow and is much in demand by the wider community. Islamic economics is expected to contribute to the economy in this country, including the realization of Sustainable Development Goals (SDGs). Islamic economics has many financial instruments including Sharia Banking, Sharia industries financial of non-bank (IKNB Syariah) and social fund raising institutions. This financial institution continues to grow and develop, the sharia banking market share reaches 5.8 percent, the IKNB Syariah products are increasing, and the collection of social funds through the Funding of Zakat institution makes social funds well organized both in their collection and distribution. People can access all instruments of Islamic economic institutions to help their economy. This research is a literature study and uses uses qualitative descriptive analysis techniques. This study describes the growth of Islamic economic institutions and the economic role of Islam for the realization of the SDGs. The results of this study show that sharia banking continue to experience asset growth in the period of 2017. Sharia banking has assets reached 477,327,000,000,000 or grew by 12.53%. The growth of Sharia IKNB increased in 2018 by 35 institutions or grew by 64.81%. In the collection of funds there was a growth of 17.48 for infaq and shadaqah, while other social funds grew by 120.86%. Islamic economics and all its instruments, including Islamic economic institutions consisting of sharia banking, sharia IKNB and social fund collection institutions, do not have the same purpose as the SGDs concept that the government wants to achieve. So that the existence of Islamic economic institutions has an important role to reach the SDGs especially to achieve economic prosperity and equality of better livelihoods and poverty alleviation
Tax Sanctions and Tax Office Services Terhadap Kepatuhan Wajib Pajak Orang Pribadi Usaha di Kabupaten Pohuwato
Get PDFAbstract
This study uses primary data with a structured interview research method in the form of questionnaires distributed to respondents and the measurement scale is the Likert scale. The population of this research is 373 individual taxpayers who own a business. The independent variable in this study is Tax Sanctions (X1) and Tax Office Services (X2), while for the dependent variable is the Business Individual Taxpayer Compliance. The method of analysis in this research is multiple regression analysis method and hypothesis testing used is the T test and F test.
The results showed that partially Tax Sanctions and Tax Office Services had a positive and significant effect on business individual taxpayer compliance with the value of T-count for X1 of 4.522 and X2 of 8.401 greater than T-table of 1.992 for both variables, as well as the F test where The value of X1 and X2 simultaneously Fcount of 287.479> from Ftable 3.12 with a significance value for the T test and F test of 0.000. The magnitude of the influence of X1 and X2 on Y is 88.3%, the remaining 11.7% is influenced by other variables.
Keywords: Tax Sanction; Tax Office Services; and Compliance of Business WP OPAbstrak
Penelitian ini menggunakan data primer dengan metode penelitian wawancara terstrukur berupa kuisioner yang dibagikan kepada responden dan skala pengukurannya adalah skala likert. Jumlah populasi penelitian ini adalah 373 Wajib Pajak Orang Pribadi yang memiliki usaha. Variabel bebas dalan penelitian ini adalah Tax Sanctions (X1) dan Tax Office Services (X2), sedangkan untuk variabel terikat adalah Kepatuhan wajib Pajak Orang Pribadi Usaha. Metode analisis dalam penelitian ini adalah metode analisis regresi berganda dan uji hipotesis yang digunakan adalah uji T dan uji F.
Hasil Penelitian menunjukkan bahwa secara parsial Tax Sanctions dan Tax Office Services berpengaruh positif dan signifikan terhadap kepatuhan Wajib pajak Orang Pribadi Usaha dengan nilai Thitung untuk X1 sebesar 4,522 dan X2 sebesar 8,401 lebih besar dari Ttabel sebesar 1,992 untuk kedua variabel, begitu pula dengan uji F dimana nilai X1 dan X2 secara simultan Fhitung sebesar 287,479> dari Ftabel 3,12 dengan nilai signifikansi untuk uji T dan Uji F sebesar 0,000. Adapun besarnya pengaruh X1 dan X2 terhadap Y adalah sebesar 88,3% sisanya sebesar 11,7% dipengaruhi oleh variabel lainnya.
Kata Kunci: Tax Sanction; Tax Office Services; dan Kepatuhan WP OP Usah
Persentuhan Filantropi Islam dan Budaya Lokal: (Studi Terhadap Tradisi Pogogutat Suku Mongondow di Sulawesi Utara)
Get PDFPogogutat culture in the Mongondow tribe in North Sulawesi is one of the local wisdoms in Indonesia which is loaded with various meanings. This cultural presence is in contact with community activities whose purpose is to improve the quality of life of the people. Practically, the tradition of pogogutat is carried out simultaneously by the community if there is one person holding a celebration in the form of providing assistance in the form of material, energy and thoughts. Pogogutat culture among the Mongondow people can be understood among others as a form of an identity as a Muslim community that has the character of ta\u27awun (please help), helping each other in order to spread the symbols of Islam as part of religious advice. This tradition has a close relationship with the concept of Islamic philanthropy in this case can be interpreted as a movement, both carried out by individuals and groups with the aim of improving the quality of life of society through a "culture of giving"
Determinan Struktur Modal Pada Perusahaan Sub Sektor Kosmetik yang Go Publik di Bursa Efek Indonesia
Get PDFPenelitian ini bertujuan untuk mengetahui determinan struktur modal Pada Perusahaan Sub Sektor Kosmetik Yang Terdaftar Di Bursa Efek Indonesia periode tahun 2013-2018. Metode kuantitatif dengan Teknik analisis data mengunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa determinan struktur modal pada perusahaan Sub Sektor kosmetik adalah Profitabilitas sedangkan Ukuran Perusahaan bukan determinan struktur modal pada perusahaan Sub Sektor kosmetik Yang Terdaftar Di Bursa Efek Indonesia periode tahun 2013-2018
Mitigasi Banjir ROB Perspektif Ecopreneur Muslim
Get PDFPurpose of this research is to explore the effectiveness of Muslim ecopreneur-based ROB flood mitigation in Pekalongan sub-district, north of Pekalongan city. Environmental based mitigation is very urgent because the environment is a vital element of life. The object of this research is small, medium and large entrepreneurs in 7 villages. This study uses the Community Base Research (CBR) approach through qualitative descriptive analysis by sampling 42 Muslim entrepreneurs. The results of the study show that ROB flood mitigation in North Pekalongan District of Pekalongan City through 3 mechanisms, namely (1) survival mitigation, by renovating buildings ( 2) relocation mitigation, for entrepreneurs who don\u27t need adaptation and (3) balance mitigation, by reducing their business activities because there are business concerns. The effectiveness of ecopreneur-based ROB flood mitigation in North Pekalongan District through 2 mechanisms, (1) structural mechanism, by engineering bureaucratic basis technicians (2) non-structural mechanism by making a regulation, regulation or policy.
 
Pengaruh Harga dan Pelayanan terhadap Keputusam Pembelian Konsumen pada Online Shop
Get PDFThis study aims to determine the effect of prices and services on consumer decisions in an online shop. Study on Islamic Economics and Business Faculty IAIN Sultan Amai Gorontalo Students. The sample selection method is done by using accidental sampling method. The number of samples chosen was 100 students. Data obtained through the distribution of questionnaires to the respondent. Data analysis was performed using multiple regression analysis tools. The type of data used is perimer data. The method of data collection is done by distributing questionnaires to those who are randomly responded. Data analysis was carried out using multiple regression analysis. The result of this study find out that the prices and services of online transactions together and partially positive and significant towards consumer decisions in conducting online purchase and purchase transactions at the Faculty of Economics and Islamic Business Sultan Amai Gorontalo IAIN, namely price variables with an exchange rate of 0.356 with a significant 0.034. Service variable with a coefficient of 2.423 with a significant value of 0.010. Then, together prices and services have a positive and significant effect on consumer decisions with the calculated F value = 5.930 significance 0.004 greater than F table = 3.590
The Implementation of SAK ETAP to The Financial Report of SMEs
Get PDFThis study aims to determine the preparation of Financial Report based on SAK-ETAP and constraints on the preparation of Batik Ar-Radhah SMEs in Pekalongan City. This research method uses a qualitative approach. This study uses primary data on the SMEs Batik Ar Radhah Pekalongan City. Data collection techniques using triangulation techniques, namely participant observation, interviews, and documentation. The sample in this study was selected based on a purposive sampling collection technique. Data analytic technique with data reduction, data display, and conclusions. The results of the study are the financial statement components in SMEs Batik Ar-Radhah Pekalongan City are slightly different when compared to the financial statement format with SAK ETAP chassis. The financial format according to Batik Ar-Radhah Pekalongan CitySMEs is current assets, trade receivables and other receivables, trade payables, short-term liabilities, and equity. In SAK ETAP regulates the existence of current assets: cash and cash equivalents, inventories; non-current assets, short-term liabilities, and long-term liabilities and equity. Constraints faced due to the lack of human resources in the field of financial accounting and financial report socialization based on SAK-ETAP by the Pekalongan City Government through training. So the suggestion from the author, it is better if human resources must be supported by its quality. For example: providing scholarships for employees of S1 Accounting / S1 Management education; employees are involved in training activities from Disperindagkop and other institutions
Pengaruh Partisipasi Pelatihan, Responsibility dan Motivasi Kerja terhadap Kinerja Kepala Desa di Kabupaten Gorontalo
Get PDFThe aims of this research to determines the effect of participation in training, work responsibility, work motivation towards the performanceon a head of village at Gorontalo Regency. These research was conducted at Gorontalo local government that involved sample 137 head of Village. To determine sample selected by proportionate random sampling technique. Collecting data by using Likert scale consists of five option. Meanwhile the data analyzed with path analysis. The results are: (1) Participation in Training directly positive affects performance, (2) Work Responsibility directly positive affects performance, (3) Work motivation had a direct positive impact on performance, (4) Participation in training directly positive influence work motivation, (5 ) Work Responsibility directly positive influence work motivation. Based on this research, Participation in training, work responsibility, work motivation has direct positive effect on a head of village performance. Futhermore it should be developed by Regency goverment, and central governance to make be better of performance head of villagePenelitian ini bertujuan untuk mengetahui pengaruh Partisipasi Pelatihan, Responsibility, dan Motivasi Kerja terhadap Kinerja Kepala Desa di Kabupaten Gorontalo.
Penelitian ini dilaksanakan di Lingkungan Pemerintah Kabupaten Gorontalo yang melibatkan 137 Kepala Desa setempat sebagai sampel. Penentuan sampel dilakukan dengan menggunakan tehnik proporsional random sampling. Pengumpulan data menggunakan instrumen dengan skala lima yang terdiri dari 5 opsi jawaban. Analisis data menggunakan teknik analisis jalur (Path Analysis)
Temuan Penelitian menyatakan bahwa: (1) Partisipasi Pelatihan berpengaruh langsung positif terhadap Kinerja Kepala Desa, (2) Responsibility berpengaruh langsung positif terhadap Kinerja Kepala Desa, (3) Motivasi Kerja berpengaruh langsung positif terhadap Kinerja Kepala Desa, (4) Partisipasi Pelatihan berpengaruh langsung positif terhadap Motivasi Kerja, dan (5) Responsibility a berpengaruh langsung positif terhadap Motivasi Kerja.
Berdasarkan penelitian ini maka Partisipasi Pelatihan, Responsibility, dan Motivasi Kerja memiliki pengaruh langsung positif terhadap Tanggung Jawab Kepala Desa. Oleh sebab itu dapat direkomendasikan untuk di tingkatkan oleh Pemerintah Kabupaten Gorontalo dan Propinsi Gorontal