Al-Buhuts

Green Banking Perspektif Maqāṣid Asy-Syarīʿah dalam Mendorong Eksistensi Perbankan Syariah

Nurjannah Nurjannah — 2024-12-30

This study aims to describe the implementation of green banking from the perspective of maqāṣid asy-syarīʿah in encouraging the existence of Islamic banking. This study is a qualitative study using a phenomenological approach, an interpretive paradigm using intentional analysis. The types of data used are noema and noesis, using three data collection techniques, namely in-depth interviews, documentation and participant observation. The results of the study indicate that the implementation of green banking based on maqāṣid syarī᷾ah is able to encourage the existence of Islamic banking. The implementation of green banking from the perspective of maqāṣid asy-syarīʿah at Bank Muamalat Indonesia and Bank Syariah Indonesia in supporting its existence consists of seven components, maintaining religion (ḥifẓ al-dīn), maintaining the Soul (ḥifẓ al-nafs), maintaining the environment (ḥifẓ al-bī᷾ah), and maintaining honor (ḥifẓ al-irdi) have been implemented, while maintaining reason (ḥifẓ al-᷾aql) requires improvement in green banking research and publication, maintaining descendants (ḥifẓ al-᷾nasl) requires improvement in terms of digital banking system security and the presence of product innovation, and maintaining wealth (ḥifẓ al-māl) requires providing opportunities for farmers to be able to apply for financing using the salam contract or other related contracts.

Pengaruh Reksa Dana Syariah, Saham Syariah dan Sukuk terhadap Pertumbuhan Ekonomi di Indonesia Dengan Inflasi Sebagai Variabel Moderasi

Inchi Safitri — 2024-12-30

This 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.

Asbabun Nuzul Ayat-Ayat Tauhid sebagai Pembelajaran Penelusuran Formula dalam Analisis Biaya-Volume-Laba

Muhammad Rusdin — 2024-12-30

This 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'an are ibtidai verses, namely verses without asbabun nuzul. A small portion of the verses of the Qur'an are sababi verses or verses with asbabun nuzul because they are for: answering questions, rebuking violations, rejecting the world's 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'an 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.

Comparison of Leasing and Ijarah Accounting : A Critical Research of Indonesian Financial Accounting Standards

Wali Saputra — 2024-12-30

The Financial Accounting Standards Statement (FASS) 107, which governs the domain of leasing accounting, has elicited unfavorable interpretations among accounting practitioners in Indonesia. Practitioners assert that FASS 107 bears no significant distinction from FASS 30, which also addresses the issue of leasing accounting, as the principles of ijarah accounting delineated in FASS 107 are perceived to have incorporated numerous principles from leasing accounting in FASS 30 by substituting conventional terminology with sharia-compliant terminology. The objective of this study is to conduct a comparative analysis of the similarities and distinctions between the principles of leasing accounting articulated in FASS 30 and the principles of ijarah accounting outlined in FASS 107. This research is classified as library research. The primary data source utilized comprises the Financial Accounting Standards containing the regulations associated with FASS 30 and FASS 107, which have been published by the Indonesian Institute of Accountants, while the secondary data source comprises the National Sharia Council (DSN) Decree Number 27/DSNMUI/III/2002, dated March 28, 2002 which pertains to leasing financing, among other relevant documents. The analytical model employed in this study is the content analysis technique applicable to FASS 30 and FASS 107. Subsequently, the researcher employs a comparative analysis approach to both FASSs, supplemented by arguments aimed at substantiating the similarities and differences in the accounting principles encapsulated within the two FASSs. The findings of the study reveal that FASS 107, pertaining to leasing accounting, continues to adopt numerous principles of leasing accounting delineated in FASS 30. There are five notable similarities in the accounting principles embraced by FASS 107. Furthermore, the findings also substantiate that there exist fourteen distinctions in the accounting principles employed by the two FASSs. The study concludes by affirming that discrepancies exist between the leasing accounting principles in FASS 30 and the ijarah accounting principles in FASS 107.

Determinan Kinerja Keuangan terhadap Maqashid Syariah Development Indeks pada Bank Umum Syariah

Abdul Wahab — 2024-12-30

This 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).

Mobile Banking Trust: The Role of Security and E-Service Quality in Driving Repurchase Intention

Hairun Nissa — 2024-12-30

This 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 loyalty

Kontribusi Green Investment dan Good Corporate Governance Terhadap Pengungkapan Emisi Karbon

Maulina Septa Ning Gunawan — 2024-12-30

The purpose of this research to determine the relationship between green investment and good corporate governance to carbon emissions disclosure. GCG as proxied by independent commissioners, audit committee, board of directors, managerial ownership, and institutional ownership. The study encompasses 82 raw products sector companies that are listed on the Indonesia Stock Exchange (BEI) between 2019 and 2022. The purposive sampling approach was used to pick 60 samples for the sample. WarpPLS 8.0 software was used to test the partial least square (PLS) study investigation. The findings of the study demonstrate that green investments has no contribute on the disclosure of carbon emissions. In the interim, GCG helps with the disclosure of carbon emissions.Based on these findings, companies are expected to continue to increase the transparency of information regarding environmental disclosures, especially regarding carbon emission disclosures.

Mental Accounting Etnis Minoritas Berbasis Mali Siparappe Rebba Sipatokkong Malilu Sipakainge di Teluk Tomini

Tri Handayani Amaliah — 2024-12-30

This study aims to explore the culture-based mental accounting behavior of mali siparappe rebba sipatokkong malilu sipakainge in ethnic minorities (Bugis) in Tomini Bay. This research is in the realm of qualitative research with an interpretive paradigm. The method used is ethnomethodology. Data collection was conducted through observation and interviews. The informants in this study consist of ethnic minorities in Gorontalo City, namely Bugis entrepreneurs, and academics. The results of the study show that the mental accounting framework in the Bugis ethnicity based on the Mali siparappe rebba sipatokkong malilu sipakainge culture plays a role in advancing MSMEs in Tomini Bay. The mental accounting of the Bugis ethnic minority shows a pattern of mental allocation strategy, which prioritizes stable cash flow to maintain business sustainability rather than momentary gains. Spiritual strength, social values and hard work in the mental category are important investments to achieve success in business. Mental accounting in the Bugis ethnicity can be seen through the way Bugis business people classify and assess profits that go beyond the traditional financial framework. The implications of this study provide an understanding of the integration of local culture in accounting practices, especially financial behavior to advance MSMEs

Pengaruh Kecepatan Inovasi dan Digital Marketing terhadap Daya Saing pada Wirausaha Penjahit Perempuan Berbasis UMKM Home Industry di Kota Makassar

Nurjaya Nurjaya — 2024-12-30

This research aims to examine the effect of: (1) speed of innovation on competitiveness, (2) digital marketing on competitiveness, (3) speed of innovation on digital marketing, (4) speed of innovation on competitiveness through digital marketing. The analysis method used is path analysis using Partial Least Square (PLS). The object of this research is female tailor entrepreneurs in the MSME home industry in Makassar City, totaling 133 entrepreneurs. The research results show that: (1) speed of innovation has a positive but not significant effect on competitiveness, (2) digital marketing has a positive and significant effect on competitiveness, (3) speed of innovation has a positive and significant effect on digital marketing, (4) speed of innovation has a positive and significant effect on competitiveness through digital marketing.

The Influence of E-Perceived Value, E-Service Quality, and E-Received Risks on E-Loyalty

Buyung Romadhoni — 2024-12-30

The 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.

Eksplorasi Makna Pengelolaan Keuangan: Studi Fenomenologi Pada Mahasiswa Akuntansi Generasi Z

Frischa Faradilla Arwinda Mongan — 2024-12-30

This study aims to explore further what financial management means to accounting students in Generation Z. This generation is considered to have a consumer lifestyle due to the YOLO and FOMO mindset, especially for students who have acquired knowledge about accounting and finance. Qualitative methodologies are used in this kind of research. Exploring the meaning of financial management from the perspectives of all informants is based on phenomenology. The informants in this research are Generation Z accounting students. The results showed three meanings of financial management implied by each informant. Financial management means self-control, the scale of priorities, and the difference between being and not being

Pengaruh Financial Literacy, Financial Attitude, dan Financial Self-Efficacy terhadap Saving Behavior Pengguna Paylater

Jessyca Noviolita Putri — 2022-12-30

The purpose of this study is to prove the influence of financial literacy, financial attitude, and financial self-efficacy on saving behavior. The data used are primary data obtained directly from 98 respondents who are undergraduate accounting students at a public university in Surabaya. The sampling method used is non-probability sampling with a purposive sampling technique. Questionnaires filled out by the respondents were analyzed using quantitative analysis methods and smartPLS as the analytical tool. The results of this study indicate that financial literacy has a positive and significant effect on saving behavior, financial attitude has a positive and significant effect on saving behavior, and financial self-efficacy has a positive but not significant effect on saving behavior.

Peran Inklusi Keuangan dalam Mengatasi Ketimpangan Pendapatan di Indonesia

Rifky Sahran — 2024-12-30

This study aimed to analyze the impact of financial inclusion and other macroeconomic variables on income inequality across 33 provinces in Indonesia from 2020 to 2023. The analytical methods employed included descriptive analysis and panel data regression. The results of the descriptive analysis indicated that income inequality in Indonesia fell within the moderate category, while financial inclusion showed a year-on-year increase, although it remained at a medium level of inclusiveness. At a significance level of 5%, the regression results revealed that financial inclusion had a negative but insignificant effect on income inequality. The macroeconomic variables that significantly influenced income inequality were inflation, which had a positive effect, and the real Provincial Minimum Wage (UMP), which had a negative effect, while economic growth had a positive but insignificant impact

Analisis Determinan Kelancaran Pengembalian Pembiayaan Murabahah BPRS Lantabur Tebuireng Lamongan

Afiza Ridha Zamzima — 2024-12-30

This study aims to identify several factors that influence the smooth return of murabahah financing to MSME customers with the research object at BPRS Lantabur Tebuireng Lamongan. This type of research data data was obtained from primary and secondary data. The method used is quantitative research with sample data processing techniques using multiple linear regression analysis. The sampling technique was carried out using purposive sampling and a research sample of 67 MSME customers who were still active until the end of 2023 was obtained. From the research results it was found that the variables age, level of education, number of family dependents, business turnover, and religiosity simultaneously influence the smooth return of murabahah financing as indicated by a significance value 0,000. Meanwhile, partial test results show that the factors that have a significant influence on the level of smooth returns on murabahah financing for MSME customers are age, business turnover, and religiosity

Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Asset Growth terhadap Nilai Perusahaan

Yusriadi Hala — 2024-12-30

This 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.

Determinan Pembiayaan Murabahah di Bank Pembiayaan Rakyat Syariah Niaga Madani Kota Makassar

Syamsurianto Syamsurianto — 2024-12-30

Murabahah financing is one of the most dominant financing in the scope of Islamic banks in Indonesia. Murabahah financing dominates because financing provides a high level of trust for its customers. Because the acquisition price and profit are mutually agreed upon with the bank. In addition, the bank also feels favored. The dominance of Murabaha financing compared to profit-sharing financing such as Mudaraba and Partnership is clear for researchers to look for factors that influence Murabahah financing. This type of research is quantitative which is associative, In this case the author uses a quantitative method and the type of data in this study is secondary data in the form of time-series. The population used is a financial report based on quarters at BPRS Madani for the period 2017-2023 where the total is 27 financial reports for 1 year. The sample selection uses a saturated sample where all the population is used as a sample, which will later be processed using statistical analysis tools to get answers to the proposed hypothesis.
Research results Based on the data test that has been carried out with a significance level of 5% or 0.05, it can be concluded that Non-performing financing has a positive and significant effect on Murabahah financing at BPRS Niaga Madani. Rotation on assets and financing to deposit ratio have a positive and insignificant effect on Murabahah financing of financing banks at BPRS Niaga Madani in the 2023 period.
Conclusion Based on the results of the analysis and discussion that have been presented in the previous section, it can be concluded that non-performing financing has a significant positive effect on Murabahah financing at Bank Pembiayaan Rakyat Syariah Niaga Madani. This finding explains that the increasing non-performing finance of BPRS Niaga Madani will also increase the level of financing provided by BPRS Niaga Madani, this shows that the public increasingly trusts BPRS Niaga Madani so that what is the obligation of the community is still fulfilled even though some customers are hampered in returning financing. Rotation on assets and financing to deposit ratio have a positive and insignificant effect on Murabahah financing. that bank management is able to manage the assets owned by the company, so that the income generated experiences a better increase

Analisis Kinerja Keuangan Menggunakan Du Pont System

Syamsul Bakhtiar Ass — 2024-12-30

This study aims to determine the financial performance of PT. Wilmar Cahaya Indonesia Tbk in 2018-2023. This study uses a qualitative analysis method using secondary data sources with library research data collection techniques, data analysis techniques using the Du Pont system consisting of the net profit margin ratio, total asset turnover, equity multiplier, return on assets, and return on equity. The results of the study show that the financial performance of PT. Wilmar Cahaya Indonesia Tbk for the 2018-2023 period is not good. This is due to the low Return On Equity (ROE) compared to industry standards. The main underlying factor is net profit that is not comparable to the company's sales and total assets (low Net Profit Margin (NPM) and Return On Asset (ROA).

Pengaruh Kewajiban Moral, Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Makassar Selatan

Indah Sari — 2024-12-30

This 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 compliance

Gotong Royong Keuangan Sosial pada Etnis Mongondow

Nurbaiti Siti Masita Mokoginta — 2024-12-30

The aim of this research is firstly, to find out how transactions and recording are carried out from the pogogutat tradition when viewed from the celebration organizers and celebration guests. As well as knowing whether or not there are regulations governing the pogogutat tradition from the local village government and the factors that become obstacles in its implementation. Second, it is hoped that this research can become a puzzle piece to complement existing literacy, and serve as reference material regarding social financial mutual cooperation in the form of local wisdom, especially the pogogutat tradition. The method used is a type of qualitative research with an ethnographic and legal sociology approach where researchers go into the field to carry out observations and in-depth interviews about transaction methods based on the object and time of exchange, recording, and regulations governing the implementation of this tradition. The research results showed that 1. The Pogogutat tradition in the Mongondow ethnic community in its implementation exchanges goods/food ingredients, services and money with exchange times that are not tied to time. To start/return the pogogutat there must be an invitation, then the tradition will not be carried out if the time for handing over and/or returning the pogogutat from both parties is both postponed. 2. Pogogutat recording has been around since the Mongondow ethnic community was able to read and write. 3. The pogogutat tradition in Bolaang Mongondow is regulated in Village Regulations regarding celebration parties. 4. In the pogogutat tradition there are also obstacles, namely that between people there are differences in character.

Peran Shopping Enjoyment, Price Discount dan Live Streaming terhadap Impulsive Buying

Orfyanny Syahreffy Themba — 2024-12-30

The purpose of this study is to test the effect of shopping enjoyment, price discount and partial live streaming on impulse buying. The methodology used in this article is a type of quantitative research, a descriptive method with an explanatory survey approach. The population in this study is the people of Makassar City who have shopped at Shopee e-commerce whose number is not known for sure, while the sampling method uses non-probability sampling with purposive sampling techniques. The number of samples used in this study was 100 respondents. This study uses the Accidental Sampling technique. The data analysis techniques used in this study are descriptive analysis, classical assumption test and multiple linear regrelis analysis. The results of this study found that shopping enjoyment has a partial effect on impulse buying, price discounts have a partial effect on impulse buying and live streaming has a partial effect on impulse buying.

Islamic Banking Company Value Through Capital Adequacy, Problematic Financing and Efficiency

Asbi Amin — 2024-12-30

The purpose of this study is to examine the effect of capital adequacy, non-performing financing and efficiency on the value of companies in Islamic banking listed on the Indonesia Stock Exchange. registered with the Financial Services Authority (OJK). The population used in this study is Indonesian Sharia Commercial Banks (BUS) which are registered with the Financial Services Authority (OJK). The sampling technique in this study is non-probability sampling with purposive sampling technique. The analysis method used in this study is a quantitative data analysis method using the panel data regression method. The analysis was carried out by processing data through the Econometric Views (Eviews) program. The results of this study found that capital adequacy (CAR) had a positive and significant effect on the Company's value, while non-performing financing (NPF) could not have an effect on the Company's value and efficiency (OEOI) could not have an effect on the Company's value.

Efek Kecerdasan Emosional, Perilaku Belajar dan Penggunaan Media Sosial terhadap Prestasi Belajar Mahasiswa

Asri Asri — 2024-12-30

The purpose of this study is to identify and analyze the influence of emotional intelligence, learning behavior, and social media use on student learning achievement. This study uses a quantitative approach with a survey design. The population in this study is 177 S1 students of the Nobel Institute of Technology and Business Indonesia In determining the number of research samples to be used as respondents in this study, it was determined using the Slovin formula, a total of 64 research samples were obtained with the sampling technique used was accidental sampling. The data analysis technique uses multiple linear regression analysis. The results of the study found that emotional intelligence had a positive and significant effect on student learning achievement, learning behavior had a positive and significant effect on student learning achievement and the use of social media had a positive and significant effect on student learning achievement.

Studi Pertumbuhan Sektor Perbankan dari Perspektif Analisis Fundamental Keuangan

Nur Alim Bahri — 2024-12-30

The 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.

Pengaruh Profitabilitas, Thin Capitalization, Sales Growth dan Kepemilikan Institusional terhadap Tax Avoidance

Agus Bandang — 2024-12-30

This research aims to examine the effect of profitability, thin capitalization, sales growth, and institutional ownership on tax avoidance, both partially and simultaneously, with the research subject being property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022. This study uses a quantitative method with secondary data sources. Thedata analysis techniqueused is multiple linear regression using SPSS Version 26. The population subject consists of 61 companies, with a sample of 11 companies. The results of the study indicate that, partially, profitability has a positive but not significant effect on tax avoidance. Thin capitalization has a positive and significant effect on tax avoidance. Sales growth has a negative and significant effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance. Meanwhile, simultaneously, profitability, thin capitalization, sales growth, and institutional ownership have a positive and significant effect on tax avoidance.

Hambatan UMKM di Kota Kupang Sebelum Menerapkan SAK EMKM

Suryaningsi — 2024-12-30

The purpose of this study is to determine what obstacles are faced or felt by MSME actors in using SAK EMKM. Based on the results of observations, most MSME actors in Kupang City still prepare financial reports without using SAK EMKM. This qualitative research uses qualitative methods with descriptive data collection methods, namely in-depth interviews and interactive observations. In addition, the data analysis method used is narrative analysis. The results of the research found several obstacles, namely that MSME actors did not know about accounting and what SAK EMKM was, lack of socialization carried out by the Cooperative and SME Service regarding accounting knowledge and SAK EMKM, MSME actors felt that accounting was very difficult, the human resources they had were inadequate and not competent, There is no time to make or present correct bookkeeping, MSMEs have difficulty and do not know who to contact to learn or help make good financial reports, MSMEs think that the simple bookkeeping that has been done is already included in the form of a financial report , and there is a perception that it is better to carry out bookkeeping or recording using a method that is simple and easier to understand while not affecting the sustainability of the business being run.

Kontribusi Kemudahan dan Keamanan terhadap Minat Penggunaan Aplikasi BRI Mobile

Afriana Lomagio — 2024-12-30

This study aims to determine the magnitude of the influence of convenience (X1) and security (X2) on the Interest in Using (Y) BRI Mobile on Customers of Bank Rakyat Indonesia Unit Kwandang. This study uses a quantitative method with a descriptive research type. The population in this study were Bank Rakyat Indonesia customers who used BRI Mobile (BRImo), totaling 1,453 customers. While the sample used was 94 clients. This study used multiple linear regression analysis with validity, reliability, classical assumption tests, and hypothesis tests. The results of the study showed that convenience had a negative and insignificant effect, and security had a positive and significant effect on interest in use. Simultaneously, convenience and security had a positive effect on customer interest in using BRI Mobile (BRImo).

Efek Orientasi Pasar, Inovasi Produk dan Kualitas Produk terhadap Keunggulan Bersaing

Asniwati — 2024-12-30

The purpose of this study was to examine the effect of entrepreneurial orientation, pricing strategy and location on competitive advantage. This research is included in causal associative research using a quantitative approach. The population in this study were MSMEs in Biringkanaya District, Makassar City with a total of 453 MSMEs. The sample is part of the population. The sample consists of a number of selected members. The sample of this study used purposive sampling method, so the total sample was 55 respondents. Multiple linear regression analysis techniques. The results showed that partially market orientation, product innovation and product quality have a significant effect on the competitive advantage of MSMEs in Makassar City..

Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Return on Assets Dimoderasi Ukuran Perusahaan

Riska Dwi Cahyani — 2024-12-30

Companies listed in the fast-moving consumer goods category tend to have stable operational activities. In the competitive business world, companies must be able to optimize all the resources they possess, both tangible and intangible. Additionally, companies have social responsibilities towards their surrounding environments. This research aims to determine the influence of intellectual capital and corporate social responsibility on financial performance, projected by return on assets, and moderated by company size. The research population consists of companies listed in the fast-moving consumer goods category on the Indonesia Stock Exchange. This study uses a quantitative method. The sampling method employed in this research is purposive sampling, and the data collection technique used is documentation. The testing tool used in this research is the Software Partial Least Square (PLS) 3.0. The results of this study indicate that the first independent variable, intellectual capital, affects financial performance. Additionally, the second independent variable, corporate social responsibility, also affects financial performance. However, the moderating variable, company size, does not strengthen the influence of intellectual capital and corporate social responsibility on financial performance.

Efek Kepemilikan Institusional, Insentif Pajak dan Profitabilitas Terhadap Tax Avoidance

Nuramal Nuramal — 2024-12-30

This study aims to examine the influence of institutional ownership, tax incentives and profitability on tax avoidance. The type of research used in this study is quantitative research with a descriptive approach to research certain populations and samples. The population used in this study is the financial statements of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2020 – 2023 totaling 80 companies obtained directly through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The sample selection in this study uses the purposive sampling method, which is to select samples through certain criteria. The research sample is 21 company data with a four-year maturity period so that it was found that the total research sample is 84 financial report data of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The results of the study found that partial institutional ownership did not have a significant effect on tax avoidance, tax incentives partially had a significant effect on tax avoidance and profitability partially did not have a significant effect on tax avoidance.

Mediasi Penerapan Community Based Tourism pada Pengaruh Kunjungan Wisata Terhadap Pendapatan Masyarakat di Objek Wisata Pantai Kabila Bone

Usman Usman — 2024-12-30

Gorontalo is known as one of the provinces rich in natural beauty, especially in the marine tourism sector. The philosophy of life of its people who combine custom with sharia and uphold the values of local wisdom makes it even more attractive to tourists. The purpose of this study is to evaluate the impact of tourist visits and the application of the Community Based Tourism model on the level of community income. The research method used is quantitative, with data collection through questionnaires. The sampling technique used purposive sampling and as many as 86 respondents. Statistical data analysis used in this study is non-parametric with Partial Least Squares - Structural Equation Model (PLS-SEM) with SmartPLS Version 04 software application. The results of this study indicate that tourist visits have a positive and significant effect on community income at Bone Bolango beach tourism objects, tourist visits have a positive and significant effect on the application of the community-based tourism model at Bone Bolango beach tourism objects, the application of the community-based tourism model has a positive and significant effect on community income at tourist objects and tourist visits have a positive and significant effect on community income through the application of the Community Based Tourism model at Bone Bolango beach tourism objects.

Analisis Financial Management Behavior Mahasiswa FEB Penerima KIP-K UPN “Veteran” Jawa Timur

Tegar Mohamad Arif Wicaksono — 2024-12-30

This study aims to determine the influence of financial knowledge, financial attitude, locus of control, and lifestyle on financial management behavior. The study population was FEB UPN "Veteran" East Java students who received KIP-K. By using the simple random sampling method, and using the Slovin formula, 84 respondents were generated. Primary data obtained from the googleform questionnaire were used in this study. The analysis method used was Partial Least Square (PLS). The results showed that financial knowledge, financial attitude, locus of control, and lifestyle had a positive effect on financial management behavior.

Menciptakan Sinergi: Lingkungan Kerja dan Motivasi untuk Kinerja Optimal

Hardiani Hardiani — 2024-12-30

This research was conducted with the aim of testing and analyzing the effect of work environment and work motivation on employee performance at BPSDM South Sulawesi province. The data used in this research is primary data collected by distributing questionnaires to respondents. The type of data used is quantitative data, the population is all BPSDM employees of South Sulawesi Province, totaling 140 people, while the sample taken is 60 respondents/Employees of BPSDM South Sulawesi Province. obtained by purposive sampling method. The results of the questionnaire have been tested for validity, reliability test, classic assumption test (consisting of normality test, multicollinearity test and heteroscedasticity test), multiple linear regression analysis method, hypothesis testing (which consists of t-test), correlation coefficient test and coefficient test. determination. The data in this study were processed using SPSS version 26. The results showed that the work environment and work motivation partially had a positive and significant effect on employee performance.

Analisis Return Saham yang Dimoderasi Ukuran Perusahaan pada Perusahaan Kesehatan di Bursa Efek Indonesia

Rizka Yulia Rahmawati — 2024-12-30

Stock returns are the profit earned by investors from owning shares in a company. This study aims to analyze the impact of profitability and leverage on stock returns, This study aims to analyze the effect of profitability and leverage on stock returns, with firm size as a moderating variable, in healthcare companies listed on the Indonesia Stock Exchange from 2020 to 2023. The study population consists of all healthcare companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 14 companies that met the criteria. Data analysis was conducted using Moderated Regression Analysis (MRA). The results indicate that profitability has a contribution to stock returns, leverage has no contribution to stock returns, firm size moderates the relationship between profitability and stock returns but does not moderate the relationship between leverage and stock returns for healthcare companies listed on the Indonesia Stock Exchange.

Pengaruh Manajemen Laba, Leverage dan Intensitas Modal terhadap Agresivitas Pajak Perusahaan pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia

Ishak Ishak — 2024-12-30

This research aims to determine and analyze the Influence of Earnings Management, Leverage, and Capital Intensity on Corporate Tax Aggressiveness in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the Period 2020 – 2023. By applying the Purposive Sampling method, this research takes the population of financial reports from 95 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the Period 2020 – 2023. A total of 47 samples were selected for analysis in this study." The research method used in this study is descriptive analysis and multiple linear regression using SPSS 25 as a tool.
The results of this study indicate that Earnings Management does not affect Tax Aggressiveness, Leverage has a positive and significant effect on Tax Aggressiveness, and Capital Intensity does not have a significant effect on Tax Aggressiveness.

Pengaruh Keamanan Kerja terhadap Extra-Role Performance dengan In-Role Performance sebagai Variabel Intervening

Desyka Rahman Fitriyani — 2024-12-30

The aim of this research is to determine the influence of job security on the extra-role performance of Indonesia-Malaysia border officers in Sebunga Village, Sambas Regency, West Kalimantan with In-Role Performance as an intervening variable. This research is survey research, which uses explanatory research, namely providing an explanation of the causal relationship between variables through hypothesis testing. The sampling technique in this research used a sampling method using saturated sampling or also known as a census, with 50 respondents. Data were analyzed using instrument tests and path analysis. The research results show that each variable has a significant influence even though the influence is not too big. Statistically, Job Security (X) has a direct and significant influence on In-Role Performance. Statistically, In-Role Performance (Z) has a direct and significant influence on Extra-Role Performance (Y). Statistically, Job Security (X) has a direct and significant influence on Extra-Role Performance (Y). Based on statistics, the influence of Job Security (X) is mediated by In-Role Performance (Z) on Extra-Role Performance (Y), proving that In-Role Performance (Z1) is able to mediate the influence of Job Security (X) on Extra-Role Performance (Y).

Efektivitas Penggunaan Quick Response Code Indonesian Standard (QRIS) Untuk Meningkatkan Omzet Penjualan pada UMKM Kuliner di Kota Makassar

Risal Risal — 2024-12-30

The Effectiveness of Using the Indonesian Standard Quic Response Code (QRIS) to Increase Sales Turnover in Culinary MSMEs in Makassar City. The aim of this research is to find out the obstacles and obstacles that can occur in implementing the Indonesian Standard Quick Response Code (QRIS) payment. This research method uses a qualitative approach, while this type of research is descriptive research. The location of the research was in Makassar City, District. Panakukkang and District. Tamalate. Data collection techniques use observation, interviews and documentation. Data analysis tecniques use data reduction, data presentation, and verification or efforts to draw conclusion. The validity of the data uses source triangulation, engineering triangulation and time triangulation techniques. Based on the research results, it can be concluded. Effectiveness of using QRIS in current MSME food and beverage sales transactions in Makassar City. It can be said to be effective in all effectiveness benchmarks that the aouther uses, including: (a). System quality, (b). Information quality, (c). Quality of service, (d). User, (e). User satisfaction and, (f). Net profit. Barriers or obstacles are disruptions to the network.

Pengaplikasian Remote Audit dan Skeptisme Profesional Auditor dalam Mempertahankan Kualitas Audit pada Kantor Akuntan Publik di Surabaya

Dwi Suhartini — 2024-12-30

This research aims to test the influence of Remote Audit and Professional Skepticism on Audit Quality. The object of the research is 117 partner auditors who work at the Public Accounting Office in the Surabaya region. Simple random sampling technique was used to determine the sample in this investigation by utilizing a probability sampling procedure. This research utilizes a quantitative research approach based on questionnaires sent to public accounting firms in Surabaya. Primary data is collected. Using WarpPLS Version 8.0 software, the data was analyzed using the Partial Least Square (PLS) approach. The results concluded that the more adequate the technology used by auditors in the implementation of remote auditing and the more questions about doubtful matters according to the auditor's observations, the audit quality will improve

Model Prediksi Kinerja Karyawan Berdasarkan Beban Kerja Stres Kerja, dan Kepuasan Kerja

Nurainunnisa Nurainunnisa — 2024-12-30

This study aims to test and analyze the direct influence of workload, work stress and job satisfaction variables on employee performance and the indirect influence of workload and work stress variables on employee performance with job satisfaction as a mediator at PT Midi Utama Indonesia Tbk. Data collection uses primary data obtained from questionnaires using purposive sampling. The population in this study was 104 respondents. The results of the questionnaire have been tested for validity and reliability using the PLS model scheme and model evaluation, inner model evaluation with determinant coefficient test, model goodness of fit test and hypothesis test both directly and indirectly. The results of this data processing use SmartPLS version 3. The results of the study directly show that the workload variable has a negative and significant effect on employee performance and job satisfaction, the work stress variable does not affect employee performance and job satisfaction, and the job satisfaction variable has a positive and significant effect on employee performance. The results of the study indirectly show that job satisfaction is successful in mediating between workload and employee performance with a significant negative relationship direction, but job satisfaction cannot mediate the effect of work stress on employee performance.

Pengaruh Self Assessment System, SP2DK, Surat Teguran, dan Surat Paksa Terhadap Penerimaan Pajak

Anjeli Setyawati — 2024-12-30

The aim of this research is to find out the influence of the self-assessment system, SP2DK, warning letters and forced letters on tax revenues. The population in this research is data from Individual Taxpayers and Corporate Taxpayers within the scope of KPP Pratama Surabaya Karangpilang for the 2020-2023 period. Sampling used a saturated sampling technique, that is, all members of the population were used as research samples. The data collection technique uses documentation techniques, namely by collecting data from KPP Pratama Surabaya Karangpilang during the 2020-2023 period for research purposes. The testing tool in this research uses the Partial Least Square (PLS) method with WarpPLS 8.0 software. The research results show that the self-assessment system and warning letters have no effect on tax revenues at KPP Pratama Surabaya Karangpilang. Meanwhile, the issuance of SP2DK and forced letters has an impact on tax revenues at KPP Pratama Surabaya Karangpilang.

Pengaruh Penerapan Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi, Pengendalian Internal terhadap Kualitas Laporan Keuangan pada Bahruny Group

Rudy Fachruddin — 2024-12-30

The study's objective is to comprehend and assess the quality of Bahruny Group's financial reports in light of their use of accounting information systems, IT, and internal control. This exam focuses on quantitative research. The participants in this study are 31 Bahruny Group employees. In this study, 31 people are used as respondents because the census method is used as a sampling method. Survey dispersion is the technique utilized in this review to gather information. The survey method is the name of this method. The data were analyzed using multiple linear analysis with the SPSS program. The study's findings indicate that the quality of the presented financial statements is influenced by the utilization of information technology, internal control, and accounting information systems. The remaining 14.3% is explained or explained by other variables that were not examined in this study, as evidenced by the R Square value of 0.857, which shows 0.857 (85.7%).

Pengaruh Kepemimpinan Transaksional, Beban Kerja dan Lingkungan Kerja terhadap Kinerja Aparatur Sipil Negara Melalui Work Engagement dan Kepuasan Kerja

Walfaidhin — 2024-12-30

The 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' performance

Pengaruh Persepsi Dukungan Organisasional, Komunikasi Organisasi dan Kemampuan Kerja terhadap Kinerja Aparatur Sipil Negara Melalui Motivasi

Jasmiati Paba — 2024-12-30

The purpose of this study was to determine the effect of perceived organizational support, organizational communication, work ability and work motivation on ASN performance, the effect of organizational support, organizational communication, work ability and work motivation on ASN performance through work motivation. The research approach is quantitative, by taking samples of employees and extension workers at the BKKBN Representative Office of West Sulawesi Province. Data collection techniques by distributing questionnaires. Data analysis techniques using descriptive analysis and SmartPLS 3.2.9 analysis. The results of the study found that organizational support has a direct effect on ASN performance, Organizational communication has a direct effect on ASN performance, Work ability has a direct effect on ASN performance, Work motivation has a direct effect on ASN performance, because with high work motivation, ASN tends to work better and more focused, thus having an impact on improving work. Organizational support does not affect ASN performance through work motivation, so the indication in this study is that the perceived organizational support is not strong enough to encourage ASN to improve its performance through work motivation. Organizational communication affects ASN performance through work motivation, Work ability affects ASN performance through work motivation at the BKKBN Representative Office of West Sulawesi Province.

Pengaruh Servant Leadership dan Komunikasi Interpersonal terhadap Kinerja Aparatur Sipil Negara Melalui Organizational Citizenship Behavior

Dhiana Yanti — 2024-12-30

This study aims to determine the effect of servant leadership and interpersonal communication on ASN performance and organizational citizenship behavior (OCB), the effect of organizational citizenship behavior (OCB) on ASN performance, the effect of servant leadership and interpersonal communication on ASN performance through organizational citizenship behavior (OCB) at the BKKBN Representative Office of West Sulawesi Province. To obtain the required data, a questionnaire was distributed. The data analysis technique used smartpls 4.1.0.8. The results of the study showed that servant leadership can significantly improve organizational citizenship behavior, interpersonal communication has a significant effect on improving organizational citizenship behavior, servant leadership can significantly improve ASN performance, interpersonal communication can significantly improve ASN performance, organizational citizenship behavior can significantly affect ASN performance, organizational citizenship behavior can mediate the influence of servant leadership on ASN performance, organizational citizenship behavior can mediate the influence of interpersonal communication on ASN performance at the BKKBN office of West Sulawesi Province. The findings in this study indicate that personal communication can improve organizational citizenship behavior so that it has an impact on improving ASN performance at the BKKBN office of West Sulawesi Province

Kajian Strategis Destinasi Wisata Halal di Gorontalo dalam Perspektif Fenomenologi

Adnan Adnan — 2024-12-30

This paper describes the potential opportunities for Gorontalo to develop halal tourism as a strategic destination. These opportunities are supported by several factors, including the majority Muslim population, Gorontalo's history rooted in Islamic kingdoms, and a predominance of domestic tourists. Additionally, Gorontalo City, as the capital, offers more adequate facilities compared to other cities in Gorontalo Province, such as star-rated hotels, franchise restaurants, local restaurants, and various unique Gorontalo cuisines. This research employs qualitative data analysis through field research. Data collection methods include observation, interviews, and documentation. Primary data sources are local communities as the research subjects, while secondary data sources include books, journals, online data, and other materials related to the phenomenon of halal tourism destinations. A phenomenological approach is applied to analyze the social dynamics in contemporary society, particularly in expressing spiritual (halal) lifestyle trends, as a strategic trend in halal tourism destinations in Gorontalo

Efektivitas Pengembangan Sumber Daya Manusia pada Alumni STIBA Makassar

Imran Muhammad Yunus — 2024-12-30

This study aims to determine the effectiveness of human resource development, especially for STIBA Makassar alumni who are assigned to preach in various parts of Indonesia. This research is a field research using descriptive qualitative and descriptive quantitative methods through case study and phenomenological research approaches. Primary data sources are obtained directly from alumni as respondents and STIBA managers including stake holders as informants. The results showed that the development of human resources, especially STIBA Makassar alumni who were assigned to preach in various parts of Indonesia, was ineffective. This can be shown, both the overall effectiveness of the HR development program at 50.43% and specifically the effectiveness of all training at 52.2% and the effectiveness of all follow-up at 50.2%. This is certainly due to many causes and one of them is the effectiveness of the participation of follow-up participants of only 85.71% which is also in the less effective category. It is recommended that this overall effectiveness be improved in various ways. At least by having all trainees become follow-up participants.

Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Teknologi Informasi terhadap Kualitas Laporan Keuangan Sekretariat DPRD Kabupaten Maros

Tri Fira Yuniza — 2024-12-30

The aim of this research is to determine and analyze the influence of competency and application of information technology on the quality of financial reports of theMaros Regency DPRD Secretariat partially and simultaneously. This type of research uses a quantitative descriptive approach with a population that will be sampled as 65 people, with a withdrawal technique. The sample uses a saturated sample, that is, the entire population will be used as a sample of 65 people. The analytical method used is multiple linear regression analysis with hypothesis testing using the partial t test, simultaneous F test and determination test (R2). The research results obtained are (1) Competency has a positive and significant influence on the quality of financial reports of theMaros Regency DPRD Secretariat, (2) Application of Information Technology has a positive and non-significant influence on the quality ofMaros Regency DPRD Secretariat's financial reports, (3) Competency and application of Information Technology in general Simultaneous Positive and Significant Influence on the Quality of Financial Reports of theMaros Regency DPRD Secretariat. Competence has a dominant influence on the quality of theMaros Regency DPRD Secretariat's financial reports.

Determinan Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

St. Rohmawatik — 2024-12-30

This research aims to test and analyze the influence of corporate social responsibility (CSR), capital intensity, and profitability on tax aggressiveness. This research uses quantitative methods with secondary data in the form of company annual reports. The population in this study were 99 mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used a purposive sampling method and 15 companies were obtained as research samples with an observation period of 5 years, resulting in 75 analysis units. Technical data analysis uses structural equation models with WarpPLS 7.0 software. The research results show that capital intensity and profitability have an effect on tax aggressiveness, while CSR has no effect on tax aggressiveness in mining companies

Pengaruh Self Efficacy dan Locus Of Control terhadap Kinerja Karyawan Perbankan

Heriswanto Heriswanto — 2024-12-30

This study aims to determine and analyze the Influence of Self Efficacy and Locus of Control on Employee Performance of PD. BPR Bahteramas Konawe partially and simultaneously. This study uses a quantitative descriptive associative research method, with independent variables of Self Efficacy and Locus of Control. While the dependent variable is Employee Performance. The number of samples obtained was 31 respondents of PD. BPR Bahteramas Konawe employees. The data used is primary data with a research instrument in the form of a questionnaire. The data analysis technique used is multiple linear regression analysis using SPSS Version 23. The results of the study stated that simultaneously the variables Self Efficacy and Locus of Control have a significant effect on employee performance of PD. BPR Bahteramas Konawe. While partially the variable Self Efficacy has no significant effect on Employee Performance and the variable Locus of Control has a significant effect on employee performance of PD. BPR Bahteramas Konawe. The implications of the research results are expected to contribute to improving company and organizational performance.

Peran Modal Sosial Sebagai Moderator Dampak Green Marketing dan Digital Flatform Capability terhadap Kinerja Pemasaran pada Womenpreneur Sektor Agri-Food

Ady Andardinata — 2024-12-30

The potential of MSMEs in the agri-food sector is very high because it is an agricultural region in Indonesia. The majority of MSME workers in the agri-food sector are women. Gender marginalization often occurs where women are marginalized due to social stigma. Womenpreneurs are often looked down upon and find it difficult to compete. This study aims to test the moderating role of social capital on the influence of green marketing and digital platform capability on marketing performance in womenpreneurs in the agri-food sector in Makassar City. This study uses a quantitative approach with partial least squares structural equation modeling (PLS-SEM) analysis. The object of the study was womenpreneurs in the agri-food sector with a total data of 210 womenpreneurs. The results showed that green marketing and digital platform capability had an effect on marketing performance. Social capital plays a role in moderating the relationship between green marketing and marketing performance, but does not moderate the relationship between digital platform capability and marketing performance.

Peran Moderator Customer Value dan Destination Satisfaction pada Hubungan Core Tourism Resources terhadap Destination Image: Studi Kasus Destinasi Desa Wisata

Muhammad Amir — 2024-12-30

This 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 image

Determination of ROE, DER, and EPS on Stock Prices: A Study on State-Owned Banks On The Indonesia Stock Exchange

Hisnol Jamali — 2024-12-30

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.

Determinan Penerapan Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Blora

Fernando Santos — 2024-12-20

This 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

Peranan Manajemen Risiko dan Kecukupan Permodalan terhadap Kinerja Keuangan Perbankan Umum Konvensional Tbk Tahun 2018-2022

Muhammad Alriansyah Ramadhan — 2024-12-30

This research aims to examine the influence of Risk Management and Capital Adequacy on the Financial Performance of Conventional General Banking listed on the Indonesia Stock Exchange in the 2018-2022 period. There were 24 samples of banking companies taken using the Purposive Sampling method with criteria determined by researchers to support this research. This research uses quantitative methods with secondary data from annual reports of banking companies obtained from the websites of the Indonesian Stock Exchange, Financial Services Authority, and Conventional General Banking companies included in this research sample. This research uses Multiple Regression Analysis with the SPSS version 25 application. Independent variables include Risk Management (measured by NPL, NIM, LDR, BOPO) and Capital Adequacy (measured by CAR). The dependent variable is Financial Performance (measured by ROA). Data was collected using the Literature Study and Documentation method to make data collection easier. The research results show that NPL and BOPO have a negative effect, NIM has a positive effect, and LDR and CAR have no effect on ROA

Pengaruh Prinsip-Prinsip Good Governance terhadap Pengelolaan Dana Desa di Desa Medalem

Toni Wahyu Susilo — 2024-12-30

This study aims to determine the impact of accountability, transparency, and community participation on the management of village funds in Medalem Village, Kradenan District, Blora Regency. This research employs a quantitative method with a population comprising all village residents, totaling 2,553 individuals. The sample was selected using purposive sampling with specific criteria, resulting in 97 respondents. Primary data were collected directly through questionnaires and analyzed using multiple linear regression with SPSS version 25. The findings indicate that accountability and community participation influence the management of village funds, while transparency does not have a significant impact. One of the challenges identified is the lack of openness from the village government to the public. It is recommended that the village government continue to enhance accountable, transparent, and participative management of village funds to improve the overall management in Medalem Village

Faktor-Faktor yang Mempengaruhi Kualitas Reviu Laporan Keuangan Pemerintah Daerah yang Dimemoderasi oleh Asistensi Keuangan

Nur Azlia Hasana — 2025-01-22

This study aims to determine the effect of reviewer competence and time pressure on the quality of LKPD reviews moderated by financial assistance at the Inspectorate of North Gorontalo Regency and BPKP Gorontalo Province. The sampling technique used non-probability sampling of 84 APIP and primary data obtained from distributing questionnaires. The data were analyzed using the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach using smart PLS 3.0 software. The results of this study indicate that reviewer competence has a positive and significant effect on the quality of LKPD reviews, time pressure has a negative and significant effect on the quality of LKPD reviews, financial assistance can moderate (strengthen) the effect of reviewer competence on the quality of LKPD reviews, and financial assistance can moderate (weaken) the effect of time pressure on the quality of reviews of LKPD North Gorontalo Regency.

Dampak Tenaga Kerja, Indeks Pembangunan Teknologi, Informasi, Komunikasi, dan Zakat, Infak, Sedekah Terhadap Produk Domestik Regional Bruto di Indonesia dengan Islamic Human Development Index Sebagai Variabel Intervening

Nurcholis Muhammad — 2024-12-22

This 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 Indonesia