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Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Asset Growth terhadap Nilai Perusahaan
Get PDFThis research aims to analyze the influence of Good Corporate Governance, corporate social responsibility and Asset Growth on company value. Data collection uses secondary data. The population is 71 companies in the basic industrial and chemical sectors listed on the Indonesian stock exchange for the 2020-2022 period, while the sample taken using purposive sampling was 11 companies for a period of 3 years which resulted in 33 research samples. The results of this research have been tested for classical assumptions in the form of normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, hypothesis test. The data analysis method uses multiple linear regression techniques. Data were analyzed using the SPSS version 22 program. The results of this research show that Good Corporate Governance and Corporate Social Responsibility have a negative effect on company value, whereas Asset Growth has a positive effect on company value.Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance, corporate social responsibility dan Pertumbuhan Aset terhadap nilai perusahaan. Pengumpulan data menggunakan data sekunder. Populasi sebanyak 71 perusahaan di sektor industri dasar dan kimia yang tercatat di bursa efek Indonesia periode 2020-2022, sedangkan sampel yang diambil menggunakan purposive sampling sebanyak 11 perusahaan untuk jangka waktu 3 tahun yang menghasilkan 33 sampel penelitian. Hasil penelitian ini telah diuji asumsi klasik berupa uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas, uji hipotesis. Metode analisis data menggunakan teknik regresi linier berganda. Data dianalisis menggunakan program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa Good Corporate Governance dan Corporate Social Responsibility berpengaruh negatif terhadap nilai perusahaan, sedangkan Pertumbuhan Aset berpengaruh positif terhadap nilai perusahaa
Pengaruh Kewajiban Moral, Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Makassar Selatan
Get PDFThis study aims to find out how moral obligations, service quality and tax penalties affect taxpayer compliance at the South Makassar Pratama tax office. Data collection using primary data obtained from questionnaires using sample techniques based on the Slovin formula. The population is 199.177 taxpayers at South Makassar Primary Tax Office, with a total of 100 respondent taxpayers. Data analysis in this study uses multiple regression analysis. The results showed a positive and significant hypothesis. This means that moral obligations, service quality and tax penalties have a positive and significant effect on taxpayer compliancePenelitian ini bertujuan untuk mengetahui pengaruh Kewajiban Moral, Kualitas Pelayanan dan Sanksi Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Makassar Selatan. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik sampel berdasarkan rumus slovin. Populasi adalah 199.177 Wajib Pajak yang terdaftar di KPP Pratama Makassar Selatan, dengan jumlah responden sebanyak 100 Wajib Pajak orang pribadi. Analisis data dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan hasil hipotesis yang positif dan signifikan. Ini berarti bahwa kewajiban moral, kualitas pelayanan dan sanksi perpajakan berpengaruh positif dan signifikan pada kepatuhan wajib pajak.
 
Pengaruh Organizational Citizenship Behavior (OCB) Dan Motivasi Kerja Terhadap Kinerja Karyawan
No full textThis study aims to determine the influence of Organozational Citizenship Behavior (OCB) and Work Motivation on Employee Perfomance at Talaga Jaya Public Hhealth Center, Gorontalo Regency, partially or simultaneously. Furthermore, the approach used in this study was a quantitative approach with correlational methods. The data were collected using a questionnaire. The number of samples was 42 people obtained using the saturated sampling process. The data were then analyzed using multiple regression inferential quantitative analysis. The result showed that (1) Organizational Citizenship Behavior (OCB) has a positive and significant influence on employee performance at Talaga Jaya Public Health Center, Gorontalo Regency by 46,20%. (2) Work motivation has a positive influence on employee performance at Talaga Jaya Public Health Center, Gorontalo Regency, by 36,80%. (3) Organizational Citizenship Behavior (OCB) and work motivation simultaneously have a positive influence on employee performance at Talaga Jaya Public Health Center, Gorontalo Regency, by 83,00%. This indicates that the higher the Organizational Citizenship Behavior (OCB) and work motivation, the employee’s performance will increase.Penelitian ini bertujuan untuk mengetahui Pengaruh Organizational Citizenship Behavior (OCB) dan Motivasi Kerja Terhadap Kinerja Karyawan di Puskesmas Talaga Jaya Kabupaten Gorontalo secara parsial maupun simultan. Pendekatan dalam penelitian ini yakni kuantitatif dengan metode korelasional. Pengumpulan data dalam penelitian ini dilakukan dengan observasi, wawancara dan kuesioner (angket). Adapun teknik pengambilan sampel dengan jumlah sampel sebanyak 42 orang yang diperoleh proses sampling jenuh. Analisis data dalam penelitian ini yakni analisis kuantitatif inferensial regresi berganda. Hasil Penelitian menunjukan bahwa (1) Organizational Citizenship Behavior (OCB) berpengaruh positif dan signifikan terhadap kinerja karyawan di Puskesmas Talaga Jaya Kabupaten Gorontalo sebesar 46,20%. (2) Motivasi kerja berpengaruh positif terhadap kinerja karyawan di Puskesmas Talaga Jaya Kabupaten Gorontalo sebesar 36,80%. (3) Organizational Citizenship Behavior (OCB) dan motivasi kerja secara simultan berpengaruh positif terhadap kinerja karyawan di Puskesmas Talaga Jaya Kabupaten Gorontalo sebesar 83,00%. Yang bermakna semakin tinggi Organizational Citizenship Behavior (OCB) dan motivasi kerja, maka kinerja karyawan akan meningkat.
Kata Kunci: Kinerja Karyawan, OCB, Motivasi Kerj
The Influence of Customer Relationship Management and Service Performance on Customer Satisfaction and its Implications for Customer Loyalty of Islamic Banks in Riau
Get PDFThis study aims to examine the effect of: (1) customer relationship management on customer satisfaction, (2) customer relationship management on customer loyalty, (3) customer satisfaction on customer loyalty, and (4) service performance on customer satisfaction (5) service performance on customer loyalty of Islamic banks in Riau. The research design used in this study is causal quantitative research. The subjects in this study are savings customers in Islamic banks and the objects in this study are service performance, customer relationship management, customer satisfaction, and customer loyalty. The sample in this study amounted to 204 respondents. Data were collected through a questionnaire method, and analysed with a structural equation model. The results showed that: (1) customer relationship management affects customer satisfaction (2) customer relationship management affects customer loyalty, (3) customer satisfaction has no effect on customer loyalty, (4) service performance affects customer satisfaction customer satisfaction, and (5) service performance has no effect on customer loyalty
Pengaruh Kualitas Pelayanan dan Fasilitas Digital Terhadap Minat Membayar Zakat Profesi melalui BAZNAS Kabupaten Tegal dengan Kepercayaan Sebagai Variabel Intervening (Studi Kasus Muzakki Potensial Di Kabupaten Tegal): Studi Kasus Muzakki Potensial di Kabupaten Tegal
No full textThe focus of this study is to provide an understanding of how BAZNAS Tegal Regency provides services to muzakki, the use of digital technology by BAZNAS Tegal Regency in influencing the views and beliefs of the community, and its influence on the level of interest of muzakki. The population is muzakki who are recorded as paying professional zakat through BAZNAS Tegal Regency. The research method uses quantitative. Data collection techniques with questionnaires. Data analysis using SmartPLS. The number of samples that will be used to represent the population is 100 respondents. The results of this study prove that service quality does not have a significant effect on interest in paying professional zakat, digital facilities have a significant effect on interest in paying professional zakat. Then the quality of service has a significant effect on the trust of muzakki, digital facilities have a significant effect on the trust of muzakki. Trust has a significant effect on interest in paying professional zakat. Service quality has a significant effect on interest in paying professional zakat at BAZNAS Tegal Regency mediated by trust. Digital facilities have a significant effect on interest in paying professional zakat trust. The research findings are expected to provide valuable insights for BAZNAS Tegal Regency in improving its services and facilities to encourage zakat collection and strengthen the trust and involvement of muzakki.Fokus penelitian ini adalah untuk memberikan pemahaman tentang bagaimana BAZNAS Kabupaten Tegal memberikan pelayanan kepada muzakki, pemanfaatan teknologi digital oleh BAZNAS Kabupaten Tegal dalam mempengaruhi pandangan dan kepercayaan masyarakat, serta pengaruhnya terhadap tingkat minat para muzakki. Populasi nya muzakki yang tercatat melakukan pembayaran zakat profesi melalui BAZNAS Kabupaten Tegal. Metode penelitian menggunakan kuantitatif. Teknik pengumpulan data dengan kuesioner. Analisis data menggunakan SmartPLS. Jumlah sampel yang akan digunakan untuk mewakili populasi adalah 100 responden. Hasil penelitian ini membuktikan bahwa kualitas pelayanan tidak berpengaruh signifikan terhadap minat membayar zakat profesi, fasilitas digital berpengaruh signifikan terhadap minat membayar zakat profesi. Kemudian kualitas pelayanan berpengaruh signifikan terhadap kepercayaan muzakki, fasilitas digital berpengaruh signifikan terhadap kepercayaan muzakki. Kepercayaan berpengaruh signifikan terhadap minat membayar zakat profesi. Kualitas pelayanan berpengaruh signifikan terhadap minat membayar zakat profesi di BAZNAS Kabupaten Tegal dimediasi kepercayaan. Fasilitas digital berpengaruh signifikan terhadap minat membayar zakat profesi kepercayaan. Temuan penelitian diharapkan dapat memberikan wawasan berharga bagi BAZNAS Kabupaten Tegal dalam meningkatkan layanan dan fasilitasnya untuk mendorong pengumpulan zakat dan memperkuat kepercayaan dan keterlibatan muzakki
Kepercayaan Mobile Banking: Peran Keamanan dan Kualitas Layanan Elektronik dalam Mendorong Niat Bertransaksi Ulang
No full textThis study investigates the role of Security and Electronic Service Quality in influencing Repurchase Intention in the mobile banking application of Bank Sumsel Babel, with Trust as an intervening variable. Data collected from 131 respondents who actively use the mobile banking application were analyzed using Structural Equation Modeling (SEM) with Smart PLS 4. The results indicate that Electronic Service Quality significantly influences Repurchase Intention, both directly and indirectly through Trust as a mediator. Security, however, does not show a significant impact on Repurchase Intention, either directly or indirectly through Trust. Nonetheless, Security remains crucial in building initial Trust among users. This study provides insights for improving service quality and Security features to strengthen customer loyaltyPenelitian ini menyelidiki peran keamanan dan kualitas layanan elektronik dalam mempengaruhi niat pembelian ulang pada aplikasi mobile banking Bank Sumsel Babel dengan kepercayaan sebagai variabel intervening. Penelitian ini menggunakan metode Structural Equation Modeling (SEM) dengan Smart PLS 4 untuk menganalisis data yang dikumpulkan dari 131 responden yang secara aktif menggunakan aplikasi mobile banking. Hasil penelitian menunjukkan bahwa kualitas layanan elektronik berpengaruh signifikan terhadap niat pembelian ulang, baik secara langsung maupun tidak langsung melalui kepercayaan sebagai mediator. Sebaliknya, keamanan tidak menunjukkan pengaruh signifikan terhadap niat pembelian ulang, baik secara langsung maupun tidak langsung melalui kepercayaan. Meskipun demikian, keamanan tetap merupakan faktor penting dalam membangun kepercayaan awal di antara pengguna mobile banking. Hasil penelitian ini menyoroti pentingnya memprioritaskan perbaikan dalam kualitas layanan elektronik untuk meningkatkan pengalaman pengguna, membangun kepercayaan pelanggan yang lebih kuat, serta mendorong loyalitas dan penggunaan berulang aplikasi mobile banking. Penelitian ini memberikan wawasan praktis bagi Bank Sumsel Babel untuk terus meningkatkan fitur keamanan dan kualitas layanan elektronik guna memperkuat keterlibatan dan loyalitas pelanggan
Strategi Peningkatan Kinerja Pegawai di Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Toraja Utara
Get PDFThis study aims to determine and analyze strategies for improving employee performance, supporting factors for improving employee performance and inhibiting factors for improving employee performance at the Population and Civil Registry Office of North Toraja Regency. This research is a type of qualitative research. The research took the object of research at the Office of Population and Civil Registration of North Toraja Regency. Data sources in this study come from primary data and secondary data. The data collection method is through observation, interviews and documentation. The data analysis method in this study uses an interactive analysis method, starting from data reduction, data presentation and data verification or conclusion drawing. The results showed that: The strategy in improving employee performance is carried out by providing direction and guidance for employees in carrying out their work and being given guidance so that they are able to do the work given to them in accordance with the Operational Standardization of Work (SOP) that applies within the scope of the Population and Civil Registry Office of North Toraja Regency. The inhibiting factors in improving employee performance include that there are still employees who live far from the office, so that employee delays in coming to work often occur, and there are still some employees who occupy positions and structures that are not in accordance with their competence, where the placement of these employees is only to fulfill the organizational structure. Supporting factors in improving employee performance are facilities and infrastructure in accordance with operational standardization of work (SOP), and in general the condition of the workspace is comfortable and clean, so that employees feel at home and happy when they are in the workspaceThis study aims to determine and analyze strategies for improving employee performance, supporting factors for improving employee performance and inhibiting factors for improving employee performance at the Population and Civil Registry Office of North Toraja Regency. This research is a type of qualitative research. The research took the object of research at the Office of Population and Civil Registration of North Toraja Regency. Data sources in this study come from primary data and secondary data. The data collection method is through observation, interviews and documentation. The data analysis method in this study uses an interactive analysis method, starting from data reduction, data presentation and data verification or conclusion drawing. The results showed that: The strategy in improving employee performance is carried out by providing direction and guidance for employees in carrying out their work and being given guidance so that they are able to do the work given to them in accordance with the Operational Standardization of Work (SOP) that applies within the scope of the Population and Civil Registry Office of North Toraja Regency. The inhibiting factors in improving employee performance include that there are still employees who live far from the office, so that employee delays in coming to work often occur, and there are still some employees who occupy positions and structures that are not in accordance with their competence, where the placement of these employees is only to fulfill the organizational structure. Supporting factors in improving employee performance are facilities and infrastructure in accordance with operational standardization of work (SOP), and in general the condition of the workspace is comfortable and clean, so that employees feel at home and happy when they are in the workspac
Potensi dan Tantangan Implementasi Akad Wakalah bil Ujrah pada Transaksi Bisnis Syariah Modern
Get PDFThis research aims to explore the potential and challenges of implementing Akad Wakalah bil Ujrah in modern Islamic business transactions in Indonesia. The research method used is qualitative research with a case study approach. Data was collected through in-depth interviews with Islamic finance practitioners, analysis of documents related to Islamic business regulations and transactions, and direct observation of the implementation process of Akad Wakalah bil Ujrah. The research results show that there is great potential in applying this akad to increase operational efficiency, reduce risk, and support the growth of the Islamic finance industry. However, challenges such as lack of understanding among business actors, unclear regulations, lack of supporting infrastructure, and the risk of misuse become obstacles that need to be overcome. By overcoming these challenges through educational efforts, regulatory improvements, infrastructure development, and the implementation of strict monitoring mechanisms, the implementation of Akad Wakalah bil Ujrah can be an effective instrument in supporting the growth of modern Islamic business in Indonesi
Keputusan Pembelian ditinjau dari Harga, Promosi, Inovasi Produk dan Kualitas Produk
Get PDFThe purpose of this study was to examine the effect of price, promotion, product innovation and product quality on purchasing decisions at the Browcyl Makassar outlet center. The population in this study were Browcyl (Banana Brownies) consumers totaling 96 people who were also used as research samples. The technique or how to determine the sample in this study using purposive sampling. The analysis used is multiple linear regression analysis. The results showed that partially price, promotion, product innovation and product quality have a positive and significant effect on purchasing decisions.The purpose of this study was to examine the effect of price, promotion, product innovation and product quality on purchasing decisions at the Browcyl Makassar outlet center. The population in this study were Browcyl (Banana Brownies) consumers totaling 96 people who were also used as research samples. The technique or how to determine the sample in this study using purposive sampling. The analysis used is multiple linear regression analysis. The results showed that partially price, promotion, product innovation and product quality have a positive and significant effect on purchasing decisions
Peran Kompetensi Dan Transparansi Dalam Mempengaruhi Pengendalian Tindakan Fraud Pengelolaan Dana Desa
No full textThis study aims to determine whether there is a relationship between competence, organizational commitment and transparency on fraud prevention in village fund management. Quantitative methodology is used to test whether there is a relationship between variables and to collect primary data through questionnaires or surveys of all village officials in Palang District. The population in this study amounted to 197 people. The sampling method used was purposive sampling, namely the selection of data samples with certain conditions. Samples were selected through indicators of Tuban Regent Regulation No. 29 of 2017, namely village officials who have an understanding and role related to finance and fraud detection in realizing, managing and budgeting village funds. From the sampling method, the respondents in this study amounted to 72 officials, namely 4 village officials each from 18 villages, namely the village head, village secretary, finance head, and welfare head in Palang sub-district. To assist in analyzing multiple liner regression using SPSS version 26. The results showed that competence and organizational commitment did not have a significant effect but transparency had a significant effect on preventing fraud in the management of village funds in Palang District, Tuban RegencyPerkembangan teknologi memberikan dampak terhadap potensi terjadinya kecurangan atau fraud pada dana desa. Lokasi pengambilan data terdapat pada desa Di Kecamatan Palang bertujuan untuk mengatahui apakah terdapat keterkaitan antara kompetensi dan transparansi terhadap pengendalian fraud pengelolaan dana desa. Metodologi kuantitatif digunakan untuk menguji apakah terdapat keterkaitan antar variabel serta melakukan pengumpulan data primer melalui pertanyaan kuesioner atau survei terhadap seluruh aparatur desa Di Kecamatan Palang. Jumlah populasi pada penelitian ini sebesar 197 orang. Metode sampling yang digunakan yaitu purposive sampling yaitu pemilihan sampel data dengan syarat tertentu. Sampel yang dipilih melalui indikator Peraturan Bupati Tuban No 29 Tahun 2017 yaitu aparatur desa yang memiliki pemahaman dan peran terkait keuangan dan deteksi kecurangan dalam melakukan realisasi, pengelolaan dan penganggaran dana desa. Dari metode sampling didapat responden dalam penelitian ini sebesar 72 orang aparatur yaitu diambil masing masing 4 aparatur desa dari 18 desa yaitu kepala desa, sekretaris desa, kaur keuangan, dan kasi kesejahteraan se-Kecamatan Palang. Untuk membantu dalam menganalisis regresi liner berganda menggunakan SPSS versi 26. Hasil penelitian diketahui bahwa kompetensi tidak perpengaruh signifikan namun transparansi berpengaruh signifikan terhdap pengendalian fraud pengelolaan dana desa Di Kecamatan Palang, Kabupaten Tuban