Al-Buhuts (e-Journal)
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Pengaruh Kepemimpinan Transaksional, Beban Kerja dan Lingkungan Kerja terhadap Kinerja Aparatur Sipil Negara Melalui Work Engagement dan Kepuasan Kerja
Get PDFThe purpose of this study is to examine and analyze the influence of transactional leadership, workload, and work environment on the performance of civil servants (ASN) through work engagement and job satisfaction at the Representative Office of BKKBN in West Sulawesi Province. This research employs a quantitative design with a sample size of 53 employees. Data collection was conducted using questionnaires, and the data were analyzed using SmartPLS version 4.1.0.8. The findings reveal that transactional leadership has a positive influence on the performance of civil servants. The workload assigned to civil servants also positively affects their performance. However, there is no evidence that the work environment directly influences the performance of civil servants. Work engagement significantly affects civil servants’ performance, and job satisfaction has a notable impact on improving their performance. Transactional leadership not only directly influences the performance of civil servants but also indirectly through job satisfaction. Workload influences performance through work engagement, while job satisfaction partially mediates the effect of transactional leadership on civil servant performance. Similarly, job satisfaction mediates the influence of workload on performance. However, the work environment does not directly contribute to improving civil servants\u27 performanc
Asbabun Nuzul Ayat-Ayat Tauhid sebagai Pembelajaran Penelusuran Formula dalam Analisis Biaya-Volume-Laba
Get PDFThis research aims to find out some of the asbabun nuzul verses of monotheism as a lesson for exploring formulas in cost-volume-profit analysis, including the break-even point formula. This interdisciplinary research is library research using qualitative descriptive analysis methods and quantitative descriptive methods. The results of this research show: 1) Most of the verses from the Qur\u27an are ibtidai verses, namely verses without asbabun nuzul. A small portion of the verses of the Qur\u27an are sababi verses or verses with asbabun nuzul because they are for: answering questions, rebuking violations, rejecting the world\u27s offers and so on. Meanwhile, the existence of formulas in cost-volume-profit analysis is due to knowing the sales limit that brings profit/loss. These formulas are caused or started from the break-even formula that was developed. 2) A small portion of the verses from the Qur\u27an are monotheism verses which mean the only God who must be worshipped, the only Creator, the only Most Gracious, the only Most Merciful and other attributes. Meanwhile, in the break-even formula and other formulas in cost-volume-profit analysis, the only number is meaningful or caused by the selling price divided by the selling price.Penelitian ini bertujuan untuk mengetahui sebagian asbabun nuzul ayat-ayat tauhid sebagai pembelajaran untuk menelusuri formula-formula dalam analisis biaya-volume-laba, termasuk formula titik impas. Penelitian interdisipliner ini merupakan penelitian pustaka dengan menggunakan metode analisis deskriptif kualitatif dan metode deskriptif kuantitatif. Hasil penelitian ini menunjukkan: 1) Ayat-ayat Al-Qur’an sebagian besar merupakan ayat-ayat ibtidai, yaitu ayat-ayat tanpa asbabun nuzul. Sebagian kecil ayat-ayat Al-Qur’an merupakan ayat-ayat sababi atau ayat-ayat dengan asbabun nuzul karena untuk: menjawab pertanyaan, menegur pelanggaran, menolak tawaran dunia dan lain-lain. Sedangkan keberadaan formula-formula dalam analisis biaya-volume-laba disebabkan untuk mengetahui batas penjualan yang mendatangkan laba/rugi. Formula-formula ini disebabkan atau dimulai dari formula titik impas yang dikembangkan. 2) Ayat-ayat Al-Qur’an sebagian kecil merupakan ayat-ayat tauhid yang bermakna satu-satunya Tuhan yang harus disembah, satu-satunya Pencipta, satu-satunya Maha Pengasih, satu-satunya Maha Penyayang dan asma’ wa sifat lainnya. Sedangkan pada formula titik impas dan formula-formula lainnya dalam analisis biaya-volume-laba, angka satunya bermakna atau disebabkan harga jual dibagi harga jual
Koreksi Etika Bisnis Islam terhadap Sistem Ekonomi Kapitalis dan Sosialis
Get PDFThis research aims to analyze the correction of Islamic business ethics to the capitalist and socialist economic systems. This research uses a qualitative method with a library research approach. Islamic business ethics correct the capitalist economic system by emphasizing the principles of justice, balance, and social responsibility. Capitalist and socialist economic systems have shortcomings in terms of business ethics. Capitalism tends to prioritize profit and ignore social justice, while socialism negates private ownership and individual rights. Islamic business ethics come as a solution to balance the two systems. Islamic business ethics also correct the socialist economic system by recognizing private property rights and individual freedom. By applying Islamic business ethics, businesses can be more oriented towards social and environmental interests, as well as more fair in the distribution of wealth
The Moderating Effect of Earnings Management on The Relationship Between CEO Narcissism And Tax Aggressiveness
Get PDFThis study aims to test and find the effect of earnings management acting as moderating variable on the relationship between CEO Narcissism and tax aggressiveness. 14 mining companies in Indonesia became sample in this research, with five years of observation for a total of 70 observations. The nexus between variables was analyses using Moderated Regression Analysis (MRA) where this research variable consists of tax aggressiveness, CEO narcissism, while earnings management is moderating variable. The results found that a moderating effect was found on the relationship between CEO narcissism and tax aggressiveness. This indicates that an improved business performance will encourage companies to carry out proactive financial management. Corporate governance can reduce the impact of aggressive tax-based earnings managementManajemen laba perusahaan yang bertujuan untuk memperkecil keuntungan Akibatnya, pendapatan atau penghasilan yang tinggi pun dapat dikurangkan dari pajak, sementara seorang CEO berpengaruh terhadap perencanaan pajak yang merupakan salah satu bentuk agresivitas pajak, yang merupakan salah satu bentuk agresivitas pajak, terutama bagi mereka yang memiliki latar belakang pendidikan ekonomi, pajak, dan keuangan. Penelitian ini bertujuan untuk menguji dan menemukan efek manajemen laba terhadap hubungan antara Narsisme CEO dan agresivitas pajak. 14 sampel penelitian dari perusahaan tambang di Indonesia dianalisis. Hasilnya menemukan bahwa efek moderasi ditemukan pada hubungan narsisme CEO dan agresivitas pajak. Ini mengindikasikan bahwa peningkatan kinerja bisnis akan mendorong perusahaan untuk melakukan pengelolaan keuangan yang proaktif. Tata kelola perusahaan dapat mengurangi dampak manajemen laba berbasis pajak yang agresif
Studi Pertumbuhan Sektor Perbankan dari Perspektif Analisis Fundamental Keuangan
Get PDFThe aim of this research is to determine the influence of the Current Ratio, Earning Per Share and Debt to Equity Ratio on Stock Prices with the Price Earning Ratio as a Moderating Variable in the Conventional Banking Sector listed on the Indonesia Stock Exchange. This research is a type of quantitative research. The data used in this research is secondary data, with data collection methods using purposive sampling techniques. The population of this research is the conventional banking sector registered on the IDX for the period 2017 to 2021. Then a population of 43 companies was obtained with 25 conventional banking sector companies meeting the criteria. Data analysis techniques use descriptive statistical analysis, classical assumption testing, moderated regression analysis and hypothesis testing. The results of this research found that the Current Ratio and Earning Per Share had a significant effect on share prices, while the Debt to Equity Ratio had the opposite effect. In terms of moderation, the Price Earning Ratio is not able to moderate the Current Ratio and Debt to Equity Ratio on stock prices but cannot moderate the relationship between Debt to Equity Ratio and stock prices.Tujuan dari penelitian ini untuk mengetahui pengaruh Current Ratio, Earning Per Share dan Debt to Equity Ratio terhadap Harga Saham dengan Price Earning Ratio sebagai Variabel Moderasi pada Sektor Perbankan Konvensional yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan jenis penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan metode pengambilan data menggunakan teknik purposive sampling. Populasi penelitian ini adalah sektor perbankan konvensional yang terdaftar di BEI periode 2017 s/d 2021. Kemudian diperoleh populasi sebanyak 43 perusahaan dengan 25 perusahaan sektor perbankan konvensional yang memenuhi kriteria. Teknik analisis data menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi moderasi dan uji hipotesis. Hasil penelitian ini ditemukan bahwa Current Ratio dan Earning Per Share berpengaruh secara signifikan terhadap harga saham, sedangkan Debt to Equity Ratio terjadi sebaliknya. Dalam hal memoderasi, Price Earning Ratio tidak mampu memoderasi Current Ratio dan Debt to Equity Ratio terhadap harga saham namun tidak dapat memoderasi hubungan antara Debt to Equity Ratio terhadap harga saham
The Role of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Company Size on Profitability
Get PDFThe aim of this research is to determine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and company size on the profitability of banks listed on the Indonesia Stock Exchange for the 2019-2023 period. The population of this research is banking companies listed on the Indonesian Stock Exchange within the research period (2019 to 2023). as many as 42 banks. Sampling used purposive sampling. Based on these sample criteria, the number of samples that meet the criteria for use in this research is 50 financial reports from 10 companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The econometric model used is a panel data regression analysis model using Eviews 12 The research results found that the Capital Adequacy Ratio (CAR) had a positive and significant effect on profitability, while the Loan to Deposit Ratio (LDR) and company size did not have a positive and significant effect on profitability
Determinan Kinerja Keuangan terhadap Maqashid Syariah Development Indeks pada Bank Umum Syariah
Get PDFThis study aims to determine the effect of financial performance through profitability ratios proxied by return on assets (ROA), liquidity ratios proxied by financing to deposit (FDR), solvency ratios proxied by capital adequacy ratio (CAR), and efficiency ratios proxied with operational costs on operating income (BOPO) to the level of sharia compliance through the maqashid sharia development index (MSDI) which collects the five objectives of sharia, namely hifdz al-diin (maintaining religion), hifdz al-maal (protecting assets), hifdz al-nafs (maintaining the soul), hifdz al-nasl (maintaining offspring), and hifdz al-aql (maintaining reason) based on the concept of maqashid sharia version of Jasser Auda. This type of research is quantitative research with the research method used being the documentation method. Secondary data sources with purposive sampling technique. The data have been seen from the annual reports of Islamic commercial banks in Indonesia with a time period of 2011 to 2020. The data analysis method used is panel data regression analysis with Chow test, Hausman test, and hypothesis testing (R2 test, t-test, and F test), while the panel data regression estimation model used is the fixed effect model. The data processing in this study uses the E-Views 12 program. The results obtained on the effect on the level of sharia compliance through the maqashid sharia development index (MSDI) include; return on assets (prob. 0.5209), financing to deposit (prob. 0.0036), capital adequacy ratio (prob. 0.7312), and efficiency ratio proxied by operating costs to operating income/BOPO (prob. 0,1137)
Pengelolaan Alokasi Dana Desa Berbasis Maqashid Syariah di Padakkalawa, Kabupaten Pinrang
Get PDFThe aim of this research is to determine the management of Village Fund Allocation (ADD) based on Maqashid Syariah in Padakkalawa Village, Pinrang Regency. The type of research used in this research is qualitative descriptive research with a phenomenological approach. Respondents interviewed in this research were Village Heads, Village Officials, BPD Chairmen, Village Financial Management Implementers (PPKD), Hamlet Heads, Religious Leaders, Community Leaders, Youth Leaders in Padakkalawa Village. The analysis techniques used are data reduction, data display and drawing conclusions/verification. The results obtained in this research are that the Padakkalawa Village Government manages the Village Fund Allocation (ADD) by adhering firmly to the principles of maqashid sharia, this can be seen from the implementation of maintaining religion through the application of religious values, honest and thorough recording, reporting accurately. true and accurate; maintaining the soul through working with attention to the safety of the soul (BPJS Employment); maintaining reason through working with a healthy mind/mind and not speculating; maintaining offspring through community (youth) involvement; as well as maintaining assets through effective and efficient use of the budget, increasing Village Original Income (PADes).Tujuan Penelitian Untuk mengetahui pengelolaan Alokasi Dana Desa (ADD) berbasis Maqashid Syariah di Desa Padakkalawa Kabupaten Pinrang. Jenis penelitian yang di gunakan dalam penelitian ini adalah penelitian deskriptif kualitatif dengan pendekatan fenomenologi. responden yang di wawancarai dalam penelitian ini adalah Kepala Desa, Aparat Desa, Ketua BPD, Pelaksana Pengelola Keuangan Desa (PPKD), Kepala Dusun, Tokoh Agama, Tokoh Masyarakat, Tokoh Pemuda di Desa Padakkalawa. Teknik analisis yang digunakan yaitu reduksi data, display data dan penarikan kesimpulan/verifikasi. Hasil yang diperoleh dalam penelitian ini adalah Pemerintah Desa Padakkalawa dalam mengelola Alokasi Dana Desa (ADD) dengan berpegang teguh terhadap prinsip-prinsip maqashid syariah, hal ini terlihat dari implementasi memelihara agama melalui penerapan nilai-nilai agama, pencatatan secara jujur dan teliti, melaporkan secara benar dan akurat; memelihara jiwa melalui bekerja dengan memperhatikan keselamatan jiwa (BPJS Ketenagakerjaan); memelihara akal melalui bekerja dengan akal/pikiran yang sehat dan tidak berspekulasi; memelihara keturunan melalui keterlibatan masyarakat (pemuda); serta memelihara harta melalui penggunaan anggaran secara efektif dan efisien, peningkatan Pendapatan Asli Desa (PADes)
Dampak Tenaga Kerja, IPTIK, dan ZIS Terhadap PDRB di Indonesia dengan I-HDI Sebagai Variabel Intervening
No full textThis study aims to determine the direct impact of labor, ICT-Development Index, and Zakat, Infaq, Shadaqa on Islamic Human Development Index and Gross Regional Domestic Product and the indirect impact of labor, ICT-Development Index, and Zakat, Infaq, Shadaqa variables on Gross Regional Domestic Product mediated by Islamic Human Development Index. This type of research is quantitative research using secondary data in the form of panel data from 27 provinces in Indonesia in 2018-2022. Data sources are obtained from BPS and BAZNAS. The data analysis model used is panel data analysis with the Random Effect Model (REM) approach and path analysis. The results of this study indicate that directly ICT-Development Index has a positive and significant impact on Islamic Human Development Index while labor and Zakat, Infaq, Shadaqa have a positive but insignificant impact on Islamic Human Development Index. Directly labor and ICT-Development Index have a positive and significant impact on Gross Regional Domestic Product while Zakat, Infaq, Shadaqa and Islamic Human Development Index have a positive but insignificant impact on GRDP. Indirectly, Islamic Human Development Index has not been able to significantly mediate the relationship between labor, ICT-Development Index, and Zakat, Infaq, Shadaqa variables on Gross Regional Domestic Product in IndonesiaPenelitian ini bertujuan untuk mengetahui dampak langsung tenaga kerja, IPTIK, dan ZIS terhadap I-HDI dan PDRB serta dampak tidak langsung variabel tenaga kerja, IPTIK, dan ZIS terhadap PDRB yang dimediasi oleh I-HDI. Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan data sekunder berupa data panel dari 27 provinsi di Indonesia tahun 2018-2022. Sumber data diperoleh dari BPS dan BAZNAS. Model Analisis data yang digunakan adalah analisis data panel dengan pendekatan Random Effect Model (REM) dan analisis jalur.Hasil penelitian ini menunjukkan bahwa secara langsung IPTIK berdampak positif dan signifikan terhadap I-HDI sedangkan tenaga kerja dan ZIS berdampak positif namun tidak signifikan terhadap I-HDI. Secara langsung tenaga kerja dan IPTIK berdampak positif dan signifikan terhadap PDRB sedangkan ZIS dan I-HDI berdampak positif namun tidak signifkan terhadap PDRB. Secara tidak langsung I-HDI belum mampu memediasi secara signifikan hubungan antara variabel tenaga kerja, IPTIK, dan ZIS terhadap PDRB di Indonesia
Determinan Penerapan Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja Instansi Pemerintah di Kabupaten Blora
No full textThis study examines the effect of performance-based budgeting on the accountability of government agency performance in Blora Regency. It focuses on four variables: budget planning (X1), budget implementation (X2), budget reporting/accountability (X3), and performance evaluation (X4). The research utilizes a quantitative approach, with the population consisting of employees from government agencies in Blora Regency. A purposive sampling technique was used, selecting 98 employees involved in government budget preparation. Data were collected using questionnaires as the primary data source, which were distributed to respondents. Multiple linear regression analysis was conducted using Statistical Package for Social Science (SPSS) version 25. The results indicate that budget planning positively affects the accountability of government agency performance in Blora Regency. Additionally, budget implementation, budget reporting/accountability, and performance evaluation also positively influence the accountability of government agency performance in Blora RegencyThis study examines the effect of performance-based budgeting on the accountability of government agency performance in Blora Regency. It focuses on four variables: budget planning (X1), budget implementation (X2), budget reporting/accountability (X3), and performance evaluation (X4). The research utilizes a quantitative approach, with the population consisting of employees from government agencies in Blora Regency. A purposive sampling technique was used, selecting 98 employees involved in government budget preparation. Data were collected using questionnaires as the primary data source, which were distributed to respondents. Multiple linear regression analysis was conducted using Statistical Package for Social Science (SPSS) version 25. The results indicate that budget planning positively affects the accountability of government agency performance in Blora Regency. Additionally, budget implementation, budget reporting/accountability, and performance evaluation also positively influence the accountability of government agency performance in Blora Regency