12 research outputs found
ISLAMIC BANKING AND SOCIAL RESPONSIBILITY: STUDI KOMPARASI INDONESIA DAN MALAYSIA DENGAN PENDEKATAN ISLAMIC SOCIAL RESPORTING INDEKS DAN GLOBAL REPORTING INITIATIVE INDEKS
Get PDFThis study aimed to compare the social performance between Islamic banking in Indonesia and Malaysia were measured by using a model of Islamic Social Reporting Index (ISR) and the Global Reporting Initiative Index (GRI). The objects of this study were drawn from four Islamic banks in Indonesia and three Islamic banks in Malaysia that meet certain criteria, namely; Islamic banking report annual report for 2010 and report the social responsibility disclosure. This study was used content analysis approach. The results showed that the overall average social performance of Islamic banking in Malaysia higher than social performance of Islamic banking in Indonesia. However, when tested statistically, the difference did not show significant value. Moreover, there are no Islamic banking in Indonesia and Malaysia reached a perfect level of social performance (100%) of the ISR and the GRI index
PENGARUH EARNING PER SHARE DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII)
Get PDFHarga saham ialah harga yang di tetapkan kepada perusahaan bagi pihak lain yang memiliki kewenangan dalam kepemilikan saham. Jika harga saham tinggi bisa mendapatkan kepercayaan dari investor atau calon investor. Aspek dalam menentukkan harga saham ialah earning per share dan pertumbuhan penjualan.
Tujuan penelitian di agar tahu pengaruh earning per share dan pertumbuhan penjualan terhadap harga saham pada perusahaan yang terdaftar di jakarta islamic index (JII).
Metode yang di gunakan dalam mengumpulkan data pada penelitian ialah menggunakan data dokumentasi yang di ambil dari data laporan keuangan suatu perusahaan yang terdaftar di jakarta islamic index (JII). Populasi yang di ambil dalam penelitian ini berjumlah 30 perusahaan. Serta sampel yang di ambil pada penelitian berjumlah 19 perusahaan, dalam mengumpulkan sampel di ambil dengan pengumpulan data purposive sampling.
Hasil penelitian yang di dapat dari penelitian ini dengan perhitungan statistik dengan aplikasi Statistical Package for the Sociail Science (SPSS) hasil yang di peroleh dari earning per share berpengaruh positif dan significant terhadap harga saham. Untuk pertumbuhan penjualan tidak berpengaruh significant terhadap harga saham. Serta earning per share dan pertumbuhan penjualan berpengaruh positif dan significant terhadap harga saham.
Kata kunci : Earning Per Share, Pertumbuhan Penjualan, Harga Saha
PENGARUH TRANSPARANSI KEUANGAN DESA TERHADAP PENGELOLAAN BANTUAN LANGSUNG TUNAI DANA DESA
Get PDFThis study aims to determine the effect of village financial transparency (X) on the management of village fund cash transfers during the pandemic (Y). The data used are primary data by using a questionnaire. The sampling technique used purposive sampling method with a total sample of 95 respondents, namely village officials and several communities receiving village BLT-DD. The data collection technique was a census where all villages in Bajo Barat District were 9 villages. This study uses quantitative research methods and simple linear regression analysis. The results showed that village financial transparency had a positive and significant effect on the management of direct cash assistance from village funds during the covid 19 pandemic.
Keywords: village financial transparency, management of direct cash assistance from village funds during the pendemicPenelitian ini bertujuan untuk mengetahui pengaruh transparansi keuangan desa (X) terhadap pengelolaan bantuan langsung tunai dana desa selama pandemi (Y). Data yang digunakan data primer dengan menggunakan kuesioner. Teknik pengambilan sampel menggunakan metode purposive sumpling dengan jumlah sampel 95 responden yaitu aparat desa dan beberapa masyarakat penerima BLT-DD Desa. Teknik pengumpulan data dengan sensus dimana seluruh desa di Kecamatan Bajo Barat yaitu 9 Desa. Penelitian ini menggunakan metode penelitian kuantitatif dan analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa transparansi keuangan Desa berpengaruh positif dan signifikan terhadap pengelolaan bantuan langsung tunai dana Desa selama pandemi covid-19.
Kata Kunci : Transparansi keuangan desa, pengelolaan bantuan langsung tunai dana desa masa pandemi
Pengaruh Aksesibilitas Laporan Keuangan dan Pengendalian Internal terhadap Akuntabilitas Pengelolaan Keuangan pada SKPD Kota Palopo
No full textPenelitian ini bertujuan untuk mengetahui pengaruh aksesibilitas laporan keuangan dan pengendalian intern terhadap aksesibilitas pengelolaan keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kota Palopo. Populasi penelitian ini terdiri dari staf sub keuangan, bendahara dan keuangan dan sampel penelitian adalah kuesioner 60. Metode analisis data yang digunakan adalah uji Validitas dan Reggression, uji asumsi klasik yang digunakan, uji normalisasi data, uji kolinearitas dan uji hipotesis parsial. t dan simultan-f . Hasil penelitian menunjukkan bahwa secara parsial aksesibilitas tidak berpengaruh terhadap akuntabilitas pengelolaan keuangan keuangan, namun pengendalian intern berpengaruh positif terhadap akuntabilitas pengelolaan keuangan pada Satuan Kerja Perangkat Daerah (SKPD).
Kata Kunci: Akuntabilitas laporan keuangan, pengendalian intern dan Aksesibilitas pengelolaan keuanga
Pengaruh Literasi Keuangan, Gaya Hidup Hedonisme dan Financial Distress Terhadap Perilaku Keuangan Mahasiswa Akuntansi
Get PDFThis study aims to examine the effect of financial literacy, hedonic lifestyle, and financial distress on the financial behavior of accounting students at the University Muhammadiyah Palopo. Students often face challenges in managing personal finances, especially when consumerist lifestyles and financial pressure become dominant factors. This study uses a quantitative approach by distributing quetionnaires to 53 students as respondents, selected through purposive sampling technique. Data analysis is conducted using descriptive statistic tests, classical assumption tests, and hypothesis testing through IBM SPSS Statistic software version 27. The finding indicate that financial literacy, hedonic lifestyle, an financial distress positively contribute to students’ financial behavior. These findings highlight the importance of financial literacy, hedonic lifestyle, and financial distress, which have a complex impact on financial behavior in the region, particularly in Palopo city,with implications for improving more responsible financial management.This study aims to examine the effect of financial literacy, hedonic lifestyle, and financial distress on the financial behavior of accounting students at the University Muhammadiyah Palopo. Students often face challenges in managing personal finances, especially when consumerist lifestyles and financial pressure become dominant factors. This study uses a quantitative approach by distributing quetionnaires to 53 students as respondents, selected through purposive sampling technique. Data analysis is conducted using descriptive statistic tests, classical assumption tests, and hypothesis testing through IBM SPSS Statistic software version 27. The finding indicate that financial literacy, hedonic lifestyle, an financial distress positively contribute to students’ financial behavior. These findings highlight the importance of financial literacy, hedonic lifestyle, and financial distress, which have a complex impact on financial behavior in the region, particularly in Palopo city,with implications for improving more responsible financial management
Pengaruh Literasi Keuangan, Gaya Hidup Hedonisme dan Financial Distress Terhadap Perilaku Keuangan Mahasiswa Akuntansi
Get PDFThis study aims to examine the effect of financial literacy, hedonic lifestyle, and financial distress on the financial behavior of accounting students at the University Muhammadiyah Palopo. Students often face challenges in managing personal finances, especially when consumerist lifestyles and financial pressure become dominant factors. This study uses a quantitative approach by distributing quetionnaires to 53 students as respondents, selected through purposive sampling technique. Data analysis is conducted using descriptive statistic tests, classical assumption tests, and hypothesis testing through IBM SPSS Statistic software version 27. The finding indicate that financial literacy, hedonic lifestyle, an financial distress positively contribute to students’ financial behavior. These findings highlight the importance of financial literacy, hedonic lifestyle, and financial distress, which have a complex impact on financial behavior in the region, particularly in Palopo city,with implications for improving more responsible financial management.This study aims to examine the effect of financial literacy, hedonic lifestyle, and financial distress on the financial behavior of accounting students at the University Muhammadiyah Palopo. Students often face challenges in managing personal finances, especially when consumerist lifestyles and financial pressure become dominant factors. This study uses a quantitative approach by distributing quetionnaires to 53 students as respondents, selected through purposive sampling technique. Data analysis is conducted using descriptive statistic tests, classical assumption tests, and hypothesis testing through IBM SPSS Statistic software version 27. The finding indicate that financial literacy, hedonic lifestyle, an financial distress positively contribute to students’ financial behavior. These findings highlight the importance of financial literacy, hedonic lifestyle, and financial distress, which have a complex impact on financial behavior in the region, particularly in Palopo city,with implications for improving more responsible financial management
PENGARUH KESIAPAN MODAL DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM
Get PDFThis research aims to determine the effect of capital readiness and financial literacy on the performance of MSMEs (micro, small and medium enterprises) in Luwu district. This research is a quantitative descriptive study using a sample of 100 MSMEs in Luwu district. The sampling technique in this research is random sampling. The data collection method is through surveys and the data analysis technique uses multiple linear regression tests. The research results show that capital readiness and financial literacy have a positive influence on the performance of MSMEs. This research proves the importance of financial literacy in improving the performance of MSMEs, with capital readiness as a supporting factor
ANALISIS MINAT MASYARAKAT TERHADAP FINANSIAL TECHNOLOGY DITINJAU DARI PERSPEKTIF EKONOMI SYARIAH
No full textPeneltian ini bertujuan untuk mengetahui minat masyarakat terhadap mobile banking bank syariah dengan mengumpulkan data melalui wawancara yang dilakukan di tiga lokasi yang berbeda. Yaitu masyarakat Kecamatan Bua, Kabupaten Luwu. Sampelnya yaitu Desa Karang-Karangan, Desa Toddopili, dan Desa Puti. Menurut masyarakat bahwa pengguna Fintech sangat berperan penting bagi masyarakat karena Finansial Technologi tersebut sangat memudahkan segala kegiatan-kegiatan yang berhubungan dengan transaksi yang dilakukan sehari-hari ada beberpa aplikasi ditawarkan termasuk aplikasi Mobile Bangking di mana masyarakat memiliki kemudahan bertransaksi yang dilakukan nasabah di mana saja dan kapan saja. Apalagi ditengah tren cashless saat ini masyarakat tidak perlu membawa uang tunai dalam jumlah banyak. Ekonomi syariah bagi masyarakat dapat membantu menciptakan kesejahteraan masyarakat dan menyeimbangkan moneter yang berbasis pada nilai-nilai islam serta sistem keuangan masyarakat dapat terarah untuk lebih baik lagi
Sejarah Terbentuknya Desa Pagar Agung Kecamatan Rambang Kabupaten Muara Enim: Sejarah Terbentuknya Desa Pagar Agung Kecamatan Rambang Kabupaten Muara Enim
No full textHistory is events that happened or what happened in the past, each event leaves a mark which is then used as "witness" or "proof" that the event really happened. History only tells what happened in the past, but history will also have a major influence on present and future life, so that it can develop as expected. History is also a benchmark for any changes that occur in the present and in the future. This writing takes the topic of the History of Pagar Agung Village. In this paper using the historical method which consists of four stages, namely heuristics, verification, interpretation, and historiography. In addition to using the historical method, the author also uses social science related to this writing. Social science as a tool to answer what is a problem in historical writing. At first it was formed by the founder of the hamlet or the people of Pagar Agung village, calling it Puyang. In general, the hamlet leaders at that time mostly came from outside the region or in other words, the nomads, who at that time agreed to create a village, then from the changes and differences in origins and origins, a term arose called "Tumbang-tumbang" which which in the end, on the basis of the Tumbang that emerged, the Kandang Ambung hamlet was divided into four villages, namely village one whose inhabitants were called Tumbang Hambang, the second village whose inhabitants were called Tumbang Pandak, the third village whose inhabitants were called Tumbang Temening, and the fourth village whose inhabitants were called Tumbang Bengkuang.
Keywords: History, Pagar Agung, PuyangSejarah merupakan peristiwa kejadian atau apa yang telah terjadi di masa lampau, setiap peristiwa meninggalkan bekas yang kemudian di gunakan sebagai “Saksi” atau “Bukti” bahwa kejadian itu sungguh – sungguh terjadi. Sejarah memang hanya menceritakan yang terjadi dimasa lampau akan tetapi sejarah pula akan berpengaruh besar bagi kehidupan saat ini dan pada masa depan, agar dapat berkembang sesuai yang diharapakan. Sejarah juga menjadi tolak ukur dalam setiap perubahan yang terjadi di masa sekarang dan masa yang akan datang. Penulisan ini mengambil topik tentang Sejarah Desa Pagar Agung. Dalam penulisan ini menggunakan metode sejarah yang terdiri dari empat tahapan yaitu heuristik, verifikasi, interpretasi, dan historiografi. Selain menggunakan metode sejarah, penulis juga menggunakan ilmu sosial yang berhubungan dengan penulisan ini. Ilmu sosial sebagai alat bantu untuk menjawab apa yang menjadi masalah dalam suatu penulisan sejarah. Pada awalnya adalah dibentuk oleh pendiri dusun atau masyarakat desa Pagar Agung menyebutnya dengan Puyang. Pada umumnya para tokoh dusun saat itu sebagian besar berasal dari wilayah luar atau dengan kata lain para perantau, yang pada saat itu mereka setuju untuk membuat sebuah perdesaan, kemudian dari perubahan dan perbedaan asal dan usul itu timbulah istilah yang disebut “Tumbang-tumbang” yang mana pada akhirnya atas dasar Tumbang yang muncul inilah dusun Kandang Ambung dibagi menjadi empat desa, yaitu desa satu yang penduduknya disebut Tumbang Hambang, desa kedua yang penduduknya disebut Tumbang Pandak, desa ketiga yang penduduknya disebut Tumbang Temening, dan desa keempat penduduknya disebut Tumbang Bengkuang.
Kata Kunci : Sejarah, Pagar Agung, Puyan
PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS DANA DESA
Get PDFAccountability is very important for the Village Government, this is because it involves responsibility for managing village funds in an efficient, effective, fair, and transparent manner by involving the community. This study aims to determine the effect of the internal control system and the competence of the village apparatus on the accountability of village funds. The research was conducted at the Village Office in the Kecamatan Ponrang Selatan. The population is a village in the Kacamatan Ponrang Selatan. Based on the purposive sampling method, the research sample used was 64 respondents. The data analysis technique in this study is multiple linear regression. The results showed that the internal control system had a significant positive effect on the accountability of village funds, the competence of the village apparatus had a significant positive effect on the accountability of village funds.Akuntabilitas merupakan hal yang sangat penting bagi Pemerintah Desa, hal ini karena menyangkut tanggungjawab atas pengelolaan dana desa secara terarah, ekonomis, efektif, berkeadilan dan dilaksanakan secara transparan serta terkendali dengan melibatkan masyarakat. Penelitian memiliki tujuan yaitu untuk mengetahui pengaruh sistem pengendalian intern dan kompetensi aparatur desa terhadap akuntabilitas Dana Desa. Penelitian dilakukan pada Kantor Desa di Kecamatan Ponrang Selatan. Adapun populasinya yakni Desa di Kecematan Ponrang Selatan. Berdasarkan metode purposive sampling, sampel penelitian yang digunakan yaitu 64 responden. Teknik analisis data yang digunakan yakni regresi linier berganda. Hasil dari penelitian menunjukkan bahwa sistem pengendalian internal memiliki pengaruh positif signifikan terhadap akuntanbilitas dana desa, kompetensi aparatur desa berpengaruh positif signifikan terhadap akuntabilitas dana desa
