El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Pengaruh Dewan Komisaris, Firm Size, dan Rasio Modal terhadap Profitabilitas Asuransi Jiwa Syariah di Indonesia

Syifaul Uyun — 2023-06-29

The purpose of this study was to analyze the effect of the Board of Commissioners, Firm Size, and Capital Ratio on the Profitability of Sharia Life Insurance in Indonesia for the 2016-2021 period. The method of determining the sample in this study was purposive sampling method and the results obtained were 10 sharia life insurance companies in Indonesia. The data analysis in this study is descriptive analysis and multiple linear regression analysis using SPSS 17. This research results that simultaneously the board of commissioners, firm size, and capital ratios have a significant effect on profitability. While partially the board of commissioners has no significant effect, firm size and capital ratios have a significant effect on profitability.

Keywords: Board of Commissioners, Firm Size, Capital Ratio, Profitability

Pengaruh Motivasi Kerja dan Keterikatan Kerja terhadap Kinerja Karyawan Outsourcing PT Al Quratu Rizky Pratama

Muhammad Naufal Rifqi — 2023-06-29

This study aims to determine the effect of work motivation and work engagement on the performance of PT Al Quratu Rizky Pratama's outsourced employees. The research method used is a quantitative method. The data used in this research are primary data and secondary data. The sampling technique used the total sampling technique. The samples studied in this study were 80 respondents who were outsourced employees of PT Al Quratu Rizky Pratama. Based on the statistical t test conducted, it can be concluded that the motivation variable partially has a significant effect on employee performance as indicated by a significance value of 0.000 <alpha 0.05. Based on the statistical t test conducted, it can be concluded that the work engagement variable has a positive and significant effect on employee performance as indicated by a significance value of 0.002 <alpha 0.005. Based on the simultaneous f test obtained a significance value of 0.000 <alpha 0.005, it can be concluded that motivation and work engagement as a whole have a significant effect on employee performance. The magnitude of the influence of the independent variable on the dependent variable is 83.7%, the remaining 16.3% is influenced by other variables not included in the research model.

Keywords: Motivation, Engagement, Performance

Dampak Penerapan Fuel Surcharge pada Maskapai Wing Air Layanan No Frills terhadap Load Factor Rute Surabaya – Yogyakarta

Dani Eka Kinarya — 2023-06-29

There was an increase in world oil due to geopolitical conflicts, this increase in fuel prices had an impact on the aviation industry, namely an increase in the price of avtur or aircraft fuel. One of them is Wing Airlines with a propeller-engined aircraft, namely ATR-72, expressed a complaint in the conditions experienced to ask for an adjustment in the price of airplane tickets for assistance from the government due to the avtur cost component which eats up operational costs. This study aims to determine the impact factors of the increase in aircraft fuel prices in the application of a new component called Fuel Surcharge. In addition, this study also aims to find solutions to overcome the impact of rising fuel prices by Wing Airlines on the Surabaya - Yogyakarta route. This research is descriptive using qualitative methods with data collection methods in the form of interviews, observation, and documentation. The data obtained is in the form of interviews with Wing Air Airline officers at Juanda International Airport as well as documents used to carry out daily activities. The results of this study indicate that the factors that increase passenger ticket fares in fuel operational costs are due to rising world oil prices, so that government regulations are imposed, namely applying a fuel surcharge component of 25% of the base price rate charged to service passengers. air freight. In the results the data obtained does not show a drastic change in the number of passengers (Load Factor) so that the increase in ticket prices does not have an effect on the number of passengers (Load Factor) to adjust fuel operational costs but additional costs (Fuel Surcharge) have been determined and determined by the government to parties airline to apply to the specified route.

Keywords: Avtur increase, Fuel Surcharge, Load Factor

Pengaruh Pengetahuan Perbankan Syariah dan Religiusitas terhadap Minat Mahasiswa Perbankan Syariah untuk Memilih Bekerja di Perbankan Syariah:

Wika Nurfuadi — 2023-06-29

This study aims to determine the effect of religiosity and Islamic banking knowledge on the interest of Islamic banking students class of 2018 to choose to work in Islamic banking at UIN-SU faculties of economics and business. The data collection method in this study was the questionnaire method, namely distributing a list of statements (questionnaires) that would be filled out or answered by respondents to Islamic banking students class of 2018. To manage and analyze the data obtained and make research conclusions, quantitative analysis was used with multiple linear regression analysis techniques. which aims to obtain a comprehensive picture of the relationship between variables with the help of the SPSS (Statistical Package For Social Sciences) Version 2.9 program. The test results show that knowledge of Islamic banking has a significant effect on the interest of Islamic banking students to choose to work in Islamic banking, and religiosity has a significant effect on the interest of Islamic banking students to choose to work in Islamic banking. The predictive ability of these two variables on the interest of students to have careers in Islamic financial institutions is 46.7% while the rest is influenced by other external factors.

Keywords: Knowledge of Islamic Banking, Religiosity and Interest in Working in Islamic Banking

Peran Petugas Aviation Security Dalam Pelayanan Keamanan Penerbangan di Bandar Udara Internasional Tjilik Riwut Palangkaraya

Evalia Dwi Lestari — 2023-06-29

In maintaining airport security, each airport has a security officer, namely Aviation Security (AVSEC). AVSEC are airport security personnel who are required to have responsibility for ensuring flight security who are required to have a license, the role of Aviation Security (AVSEC) officers is very important in security and safety. This study aims to determine whether the role of Aviation Security (AVSEC) officers in carrying out their responsibilities for security is in accordance with the SOP, and what problems occur when Aviation Security (AVSEC) officers are carrying out their duties. This study uses qualitative methods, data collection techniques in this study are interviews, observation, and documentation. Data analysis techniques using data reduction, data presentation, and data conclusions/verification. The results of this study indicate that the role of Aviation Security (AVSEC) officers has carried out their duties properly in accordance with applicable SOPs and always prioritizes 3S + 1C for passenger comfort. Obstacles during passenger inspection caused an error in the engine so that the inspection was not optimal and inspection of passenger luggage was carried out manually by Aviation Security (AVSEC) officers.

Keywords: Aviation Security, The Role of AVSEC, Security, Safety, Flight Convenience.

Sistem Informasi Sebagai Peluang dan Tantangan Dakwah

Erwan Efendi — 2023-06-29

Application of a management information system to the Da'wah Organization Management Organization, which entails knowledge of the management information system, its goals, benefits, and features, as well as the Da'wah Organization Organization's management information system, from which we can learn how to apply this In missionary organizations, there is management, which starts with data processing and ends with data programming. Information systems need to be capable of offering useful information to managers, especially for users, in order to support operations and management within an organization in an integrated manner. Today's organizations need the involvement of many more internal parties than they did in the past when it came to their role and involvement in the development and management of information systems.

Keywords: development, information systems, management

Pengaruh Profesionalisme Sumber Daya Manusia terhadap Kinerja Karyawan di Kantor Samsat Wilayah II Kota Palembang

Diajeng Woro Ambiko — 2023-06-29

This study aims to determine the effect of human resource professionalism on employee performance in the SAMSAT office regional II, Palembang City. The population in this study is all employees of the SAMSAT office regional II, Palembang City which amounts 72 employees. This study used saturated sampling technique. Data used in this study is primary data that collected by quisioner technique. The data analysis technique used is simple linear regression analysis. Based on the result of the study showed that the human resource professionalism had a positive and significant effect on employee performance of the SAMSAT office regional II, Palembang City..

Keywords: Human Resource Professionalism, Employee Performance

Analisis Perkembangan Infrastruktur Land Side di Bandara Udara H. Hasan Aroeboesman Ende Tahun 2015-2022

Walid Jumlad — 2023-06-29

Infrastructure development is a process of increasing facilities to support the needs of each user in an environment or institution. In this case the airport infrastructure, especially in the Land Side area, of course always makes progress both in terms of service and functionality to guarantee fulfillment the needs of passengers using air transportation services at each airport. The Land Side area is an area without borders, which is very important to support all the needs of passengers and visitors. This study uses a descriptive qualitative approach, namely the data used are primary and secondary data. Primary data itself is the data obtained through direct observation, interviews and documentation, while secondary data is data obtained based on pre-existing information that was deliberately collected by the author to complement research needs. The results of this study can be concluded that the Development of Land Side Infrastructure at H. Hasan Aroeboesman Ende Airport from 2015 - 2022 has carried out changes and improvements to infrastructure as a facility to support passenger needs properly. The development of this airport has obstacles, namely in terms of land acquisition, because the location of the area is directly adjacent to settlement residents and schools, so the solution is for the airport and the Regional Government of Ende Regency to take a direct approach with local residents and the school to be willing allocated. So the conclusion is that the Development of the Transportation Sector in Ende Regency aims to obtain improvements, both main and supporting facilities, infrastructure and facilities, by creating safe, comfortable and orderly transportation facilities.

Keywords: Development, Infrastructure,Land Side, Obstacle

Analisis Faktor Penyebab Turunnya Minat Penumpang dan Minimnya Aktivitas di Bandar Udara H. Asan Sampit

Dhiani Dyahjatmayanti — 2023-06-29

The purpose of this research is find out the causes of the decline in passenger interest and the lack of activity at Sampit H. Asan Airport. This study uses a qualitative research method which is conducted in September 2022 at H. Asan Sampit Airport, Central Kalimantan. This research was conducted using data collection techniques and data collection through interviews conducted with 4 informants, namely the Head of Class II H. Asan Sampit Airport, the Head of the Service and Cooperation Section, the General Manager of Wings Air, and passengers at H. Asan Sampit Airport, through observation and documentation. To test the validity of the data, researchers used a data credibility test which was carried out by triangulation of technical data. For data analysis that researchers use, namely, data reduction, data presentation, conclusion, and verification. The research results obtained from this study are the factors causing the decline in passenger interest in H. Asan Sampit Airport flight routes, where visitors and prospective passengers want additional flight routes, especially the islands of Kalimantan and Java. Facilities, where many passengers want facilities in the form of seats at the terminal and ticket prices, where passengers want promos for ticket prices at Sampit H. Asan Airport. The factor causing the lack of activity at H. Asan Sampit Airport is the lack of interest of passengers at H. Asan Sampit Airport which is caused by flight routes where there are only 2 routes at H. Asan Sampit Airport, the facilities at the terminal are incomplete and there are no promos for ticket prices at Sampit H. Asan Airport.

Keywords: Factor ; Passenger Interests ; Airport Activity.

Strategi Yang Efektif Dalam Pengembangan Produk Bank Muamalat KC Medan Baru

Anika Amelia — 2023-06-29

In developing a company must have a strategy that is very effective in developing a product that must be done so that the company is always growing rapidly in the world of market competition. Product development for bank Muamalat KC Medan Baru, the business carried out by the company develops existing products or produces new products and takes a strategic approach to achieve success and avoid risks, and presents products that are attractive, competitive and provide convenience in transactions, as well as according with the needs of society and market industry. The purpose of this study is to find out the strategy for product development at Muamalat Kc Medan Baru bank. The method used is descriptive qualitative method. The results of this study indicate that the product marketing concept that Islamic banks need to pay attention to in developing products and services, namely: needs, wants, demands, production, utility, value and satisfaction. Direct product promotion channels for Bank Muamalat KC Medan Baru are by picking up the ball, introducing the Muamalat DIN application, using the Personal Selling model, optimizing Costomer Service, door to door.

Keywords: Product Development Strategy, Bank Muamalat Products

Analisis PT. Indofood CBP Sukses Makmur TBK Produsen Mie Instan Terbesar di Dunia

Patricia Patricia — 2023-06-29

The most dominant instant noodle brand in Nigeria is Indomie. Indomie is a joint venture with Indofood. Various types of instant noodles have been successfully exported to foreign countries. One of the instant noodle company's expansion targets is a country at the westernmost tip of the African continent, Senegal. The objective achieved through this research is to determine the impact of product development of Indofood Brand Instant Noodles on the image of the Indomie brand in the world. PT. Indofood Sukses Makmur Tbk carried out this export activity for the first time, namely in 1992. The product that was first exported out was Indomie products. Indomie products were exported abroad for the first time, with the main reason being that many Indonesian citizens (WNI) live abroad. Countries that are the main marketing destinations for export activities are actually countries with many Indonesian citizens, such as Hong Kong, Saudi Arabia, Taiwan, Malaysia and Singapore. But over time, Indomie is increasingly known and there are more and more enthusiasts. Therefore, its export destinations are expanding to almost the whole world.

Keyword: Indomie, Export, Overseas, Instant Noodles, Companies

Analisis Kinerja Personel Inspektur Angkutan Udara Otoritas Bandar Udara Wilayah III pada Optimalisasi Pengawasan Standart Pelayanan Minimal PT. Lion Mentari Airlines

Inayah Ari Santi — 2023-08-02

In order to realize aviation safety, security and services, it is necessary to carry out control, supervision and investigation activities by air transport inspectors. Flight services provided by the Air Transport Business Entity for economy-class passenger services, Scheduled Commercial Air Transportation and domestic flight routes. The intended passenger service standards include several things, including pre-flight service standards, in-flight service standards, and post-flight service standards. Pre-flight service standards consist of: flight information, reservation, ticketing, check-in, boarding process, handling of flight delays, flight cancellations and enied boarding passes. Because the number of inspectors in carrying out supervision can also be an influential aspect of the results of the Minimum Standard Inspection of the service. This study aims to determine the factors that get the results of optimizing Air Transport Inspectors on Lion Air airlines. This research is descriptive using qualitative methods with data collection methods in the form of observation, interviews, and documentation. The data obtained is in the form of interviews with the Air Transport Inspector at the Surabaya Region III Airport Authority Office as well as documents used to carry out daily activities. The results of this study show the factors that constrain the control team of the Air Transport Inspector for Lion Air airlines on the Supervision Result Sheet instruments. Namely the unsupervised air transport inspector of airline officers directly at each airline service sub-unit due to a shortage of air transport inspector personnel.

Keywords: Supervision, Performance, Air Transport Inspector

Analisis Situation Awareness pada Unit Apron Movement Control (AMC) di Bandar Udara Wamena, Papua

Trialwi Panggalo — 2023-08-02

Situation Awareness is an important factor in influencing someone when making a decision. The AMC unit is carrying out their duties, of course the AMC unit has several obstacles and problems that can affect Situation Awareness of officers, regarding this the unit will provide good service in accordance with existing SOPs. This research was conducted with the aim of knowing the implementation and efforts made to increase Situation Awareness at the AMC unit at Wamena Airport. In this research, using a descriptive qualitative in which includes primary data and secondary data. The primary data in this research included the results of observations and interviews conducted at the Wamena Airpor AMC unit. Mainwhile secondary data is taken using indirect data sources such as literature review and previous research references. From the results of this observation is known that the Situation Awareness possessed by AMC officers at Wamena Airport is already at the highest level, specifically level 3, cause officers can properly and effectively understand work situations in the field and in the office, and are able to understand applicable rules and when a problem occurs, they will directly observe and coordinate with other units. What the AMC unit has done in increasing Situation Awareness at Wamena Airport has been good at handling duties and responsibilities. Guidelines for officers in carrying out their duties every day always follow and learn the latest regulations. Even though carrying out their duties with limited facilities, AMC officers are able to provide services in the apron area to the maximum extent possible and of course following established procedures and regulations and being aware of situations that have not yet occurred andare currently occurring.

Keywords: Situation Awareness, Level Scale, Apron Movement Control

Pengaruh Pemasaran Relasional dan Kepuasan Nasabah terhadap Loyalitas Nasabah: Studi Kasus AJB Bumiputera 1912 Kantor Wilayah Medan

Anjani Rizky Amelia — 2023-08-02

This study aims to determine whether or not there is influence of relational marketing and customer satisfaction on customer loyalty at the company AJB BUMIPUTERA 1912 Medan regional office. The methodology used in this study is a quantitative method with an associative approach. The variables in this study are relational marketing and customer satisfaction as independent variables and customer loyalty as the dependent variable. Samples were taken from AJB BUMIPUTERA 1912 customers in the Medan regional office, totaling 95 people. The type of data used is primary data. The data analysis method used is Instrument Test, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test. Based on the results of the adjusted R value obtained from the SPSS processing is 0.825 which means that relational marketing and customer satisfaction can explain the customer loyalty variable of 82.5% and the remaining 17.5% is explained by other variables not examined in this study. Based on the results of the F test analysis, it is known that the value of fcount (222.202) > ftable (3.10) and sig (0.000) < α (0.05). This means proving that relational marketing and customer satisfaction simultaneously have a positive and significant effect on customer loyalty.

Keywords: customer satisfaction, customer loyalty, relational marketing

Peran Dewan Pengawas Syariah Dalam Penerapan Good Corporate Governance Dalam Pencegahan Fraund Financing di Bank Syariah

Fitra Analia — 2023-08-02

The act of misrepresentation in a monetary establishment is something that can be a significant danger to the maintainability of an organization's business. As a result, it is critical that efforts to prevent fraud are made to lessen the impact on stakeholders and customers. One way to do this is by putting good corporate governance into place. This study aims to determine how the presence of a sharia-compliant supervisory board in an Islamic bank, one form of good corporate governance, reduces the financing of fraudulent activities. The method of conducting the literature review and the qualitative research approach were utilized, and secondary data were used as the type of data. The findings of this study indicate that an Islamic bank's maximum application of good corporate governance is thought to be capable of preventing the practice of fraud financing. This is especially true when the Islamic supervisory board is maximized in supervising the implemented operations that have met the sharia compliance aspect. The presence of a sharia supervisory board is not only a distinguishing feature between Islamic banks and conventional banks; it is also a representation of the implementation of GCG. If the existence of a sharia

Keywords: Sharia Supervisory Board, Good Corporate Governance, Fraund Financing

Ruko Botania in Batam Center is an area where the author's activities are carried out. It should be noted that MSMEs in Indonesia have a very important impact on the role of the economy, Mr.Ong's Bangka Pangsit Noodle MSME is a business engaged in the culinary food sector. This UMKM was opened in 2010 at Botania Garden. The concept of digital marketing originates from the internet and search engines on websites. Creating an Instagram account for the promotion of Mie Pangsit Ayam Bangka Mr.Ong in the form of a product photo that has been designed to include Instagram and a Whatsapp number, and a Facebook contact as well as a Google Maps link which will make it easier for consumers if they want to visit the place of business directly. the instastory feature is also used so that the account's followers can find out the latest info from Mie Pangsit Bangka Mr.Ong, namely @miepangsitbangka.mrong. The purpose of implementing digital marketing for Mr. Ong's Bangka Pangsit Noodle business is so that this business can be better known by the people of Batam. Apart from that, creating social media accounts is also free. Social media will make it easier to interact with customers.This is a new author's manual and a template for Jurnal Dirosah Islamiyah. Published every May and November since 2019. Articles must start with Article Title followed by Author Name and Affiliate Address and abstract. This part of the abstract must be typed in 150-250 word counts. Especially for the abstract, use the Cambria font, measuring 10 pt. Single space per line in this article. If the article is written in Indonesian, the abstract should be typed in English and Indonesian. Meanwhile, if the article is written in English, the abstract must be typed in English only. The abstract is typed as concisely as possible and consists of: research objectives, methods, results and discussion and brief conclusions. 250 words maximum. Abstract should only be typed in one paragraph and in one column format.

Keywords: Digital Marketing, MSMEs, Social Med

Analisis Implementasi Pelayanan Dalam Penyelesaian Klaim pada Produk Mitra Mabrur Plus Asuransi Jiwa Syariah: Studi Kasus PT. AJS Bumiputera Cabang Medan

iyundzira Nufikha — 2023-08-02

This study aims to determine the application of services in resolving claims on products Mitra Mabrur Plus Syariah Bumiputera Life Insurance Medan Branch. This research is a qualitative descriptive study. The data collection technique used was interviews with Customer Managers, Agents and also several customers of Bumiputera Syariah Life Insurance Medan Branch. Observations and documentation were carried out at the Bumiputera Sharia Marketing Office, Medan Branch. The research results that have been obtained are the application of PT. Bumiputera Syariah Life Insurance Medan Branch in resolving Claims by providing Excellent Service at Bumiputera Syariah Life Insurance Medan Branch is in accordance with the concept including attiude (good attitude), attention (attention), action (fast action), ability ( having competent skills), appearance (diligent and neat appearance), Accountability (responsibility for all customers) and sympathy (providing a sense of sympathy for customers).

Keywords: Syariah Life Insurance, Service Implementation, Claims

Pengaruh Flash Sale dan Sistem Pembayaran Cash on Delivery (COD) terhadap Keputusan Pembelian pada Pengikut Akun Sosial Media Tiktok Shopee Indonesia

Tasya Salsabila Kadis — 2023-08-02

In this study, the focus is on analyzing the influence of Flash Sale and Cash On Delivery (COD) on Purchase Decisions at the Shopee Indonesia marketplace. In carrying out this research the quantitative method was used along with descriptive and verification approaches. Primary data in the form of a questionnaire became a technique in collecting data in this study along with a purposive sampling technique. People who follow Shopee Indonesia social media accounts on the Tiktok application make up a population in this study totaling 13.3 million which are then processed using the Isaacs-Michael formula to determine a sample of 384. In the success of this study using the help of SPSS 25 and Microsoft Excel 2019.

Keywords: Flash Sale, Cash On Delivery (COD), Purchase Decision.

Pengaruh Keunikan, Kualitas, dan Kesesuaian Harga pada Produk Tabungan terhadap Keunggulan Bersaing di Bank Sumut Kantor Cabang Syariah Medan Katamso

M Rifki Asra — 2023-08-02

This study is entitled "The Influence of Uniqueness, Quality, and Price Conformity in Savings Products on Competitive Advantage at Bank SUMUT KC Syariah Medan". This study aims to find out whether the uniqueness, quality, and price suitability of savings products have a partial or simultaneous effect on competitive advantage at Bank SUMUT KC Syariah Medan Katamso. This research uses the type of associative research. The dependent variable (Y) in this study is competitive advantage, the independent variable is the uniqueness of the savings product (X1), the quality of the savings product (X2), and the price suitability of the savings product (X3). The population in this study were customers of Bank SUMUT KC Syariah Medan with a total sample of 100 respondents using a probability sampling technique. Data collection is done by distributing questionnaires to customers. Data analysis used SPSS Statistics 20.00 with multiple regression. The results of the study revealed that in the T test variable X1 (uniqueness of savings products) had a significant positive effect on competitive advantage, variable X2 (quality of savings products) had a significant positive effect on competitive advantage, and variable X3 (price appropriateness) had a significant positive effect on competitive advantage. Based on the results of the F test, it was found that the uniqueness, quality, and price suitability of savings products have a simultaneous effect on Competitive Advantage. In the Coefficient of Determination Test (R2) it can be seen that the Adjusted R Square value obtained is 0.656 (65.6%). This shows that the independent variables X1 (Unique Savings Products), X2 (Quality of Savings Products), and X3 (Price appropriateness of Savings Products) have a strong ability (0.60-0.799) in explaining variations in the dependent variable Y (Competitive Advantage). . The remaining 34.5% will be influenced by other factors which cannot be explained in this study.

Keywords: Savings Product Uniqueness, Savings Product Quality, Savings Product Price Appropriateness, Competitive Advantage

Pengaruh Manajemen Pondok Pesantren Salafi terhadap Prestasi Beajar Siswa pada Mata Pelajaran Fiqih di MA Al-Islah Cikeusal

Anis Zohriah — 2023-08-02

This study aims to obtain an overview of the influence of salafi Islamic boarding school education management on student achievement in MA Al-Islah. The educational background of children at salafi Islamic boarding schools is a supporting factor for student achievement. Because in salafi Islamic boarding schools, children study a lot of religious knowledge taught by a kiyai. Learning achievement is evidence of learning success or one's ability to carry out learning activities in accordance with the weight achieved. The question is how does the educational background of children at Salafi Islamic boarding schools affect student achievement at MA Al-Islah Cikeusal. Based on the background of the problems above, the formulation The problems in this study are: 1) What are the differences between children who study at salafi Islamic boarding schools and children who do not study at salafi Islamic boarding schools? 2) How is student achievement in fiqh subjects at MA Al-Islah Cikeusal? 3) What is the influence of the educational background of children in salafi Islamic boarding schools on student achievement in fiqh subjects at MA Al-Islah Cikeusal? The aims of this study were: 1) to find out the differences between children who study at salafi Islamic boarding schools and children who do not study at salafi Islamic boarding schools 2) to determine student achievement in fiqh subjects at MA Al-Islah Cikeusal. 3) to determine the effect of the educational background of children in salafi Islamic boarding schools on student achievement in fiqh subjects at MA Al-Islah Cikeusal. This research was conducted at MA Al-Islah Cikeusal. With a total sample of 40 people from a population of 200 students. The population was taken from all students of class XI and class XII MA Al-Islah Cikeusal. The method used is field research, namely research conducted directly to the subject through a questionnaire technique, a series of questions that must be answered by the respondent. The approach used in this thesis is a correlational analysis approach, namely testing the effect of the educational background of children in salafi Islamic boarding schools (Variable X) on student achievement (Variable Y) using the product moment correlation formula. The conclusions obtained from the results of this study are: Based on the results of correlation analysis using Product Moment, it shows a correlation position of rxy 0.31. This shows a low correlation, this is shown by the results of 41.39 th which is greater than tt 0.95, so tcount is greater than ttable. As for the influence of the contribution (coefficient of determination) of the educational background of children in salafi Islamic boarding schools (Variable X) on student achievement (Variable Y) of 9.61%, the remaining 90.39% is influenced by other factors that can be re-examined both internally and externally. external.

Keywords: Management, Islamic Boarding School, Learning Achievement

Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Terhadap Kualitas Audit

Ajeng Dewi Lestari — 2023-08-02

In this study, the KAP KKSP aims to examine the effect of auditor competence, auditor independence, and auditor professionalism on audit quality. Quantitative data is the type of research used in this study. Auditors who have audited clients with the ATLAS program or who have made an Examination Working Paper (KKP) are recorded as still working and apprenticing at KAP KKSP as the population of this study. 35 participants participated in this study as respondents, and saturated sampling was the sampling method used. Using a questionnaire is one method of collecting research data. Multiple linear regression analysis has been used as a data analysis method, with audit quality as the dependent variable and competence, independence, and professionalism as the independent variables. The results showed that audit quality was positively and significantly influenced by auditor independence, audit quality was positively and significantly influenced by auditor competence, and audit quality was positively and significantly influenced by auditor professionalism.

Keywords: Competence, Independence, Auditor professionalism, audit quality.

Pengaruh Ukuran Perusahaan, Kebijakan Dividen, dan Kinerja Keuangan terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021

Dita Ayuningtias Salvina Putri — 2023-08-04

This study aims to determine the effect of company size, dividend policy and financial performance on the value of companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses a quantitative approach to the type of research used, namely associative. For sampling using purposive sampling, so that after being selected obtained 16 companies with as many as 80 samples as objects of observation. The analysis technique used is panel data regression analysis with eviews 10 software tools. The results of this study indicate that simultaneously firm size, dividend policy and financial performance have a significant effect on firm value. While the results of the partial test show that company size, dividend policy and financial performance have a significant effect on firm value.

Keywords: Company Size, Dividend Policy, Financial Performance, Firm Value

Jam Al-Quran pada Masa Nabi Muhammad SAW dan Khulafaurasyidin

Amalia Undip Putri M — 2023-12-07

For more than 1400 years, the Quran has maintained it’s authenticity. The reason is inseparable from the role of the Prophet Muhammad and his compainons in maintaining the originality of the Quran. The method used in this research is qualitative library research with a historical approach. Primary data was in the form of references that do not specifically discuss about Jam’ul Qur’an. Data were collected by orientation and exploration methods. Then data were analyzed using inductive techniques. The results showed that the Jam’ul Qur’an at the time of the phophet Muhammad SAW was done by memorizing and writing it in fragments. At the time of Abu Bakr it was made into a manuscript called the Mushaf of Abu Bakr. Lastly, the Usman period of the Qur’an was made into a new mushaf with the mushaf qiraat standard which was mutawatir from Rasulullah SAW, than it was reproduced and sent to all Islamic territories as a basis for teaching the Qur’an. The thee periods of the Jam’ul Qur’an being carried out.

Keyword: The Jam’ul Qur’an. Muhammad SAW, Khulafaurashidin

Strategi Pemasaran Digital Produk Scarlett Whitening dalam Meningkatkan Penjualan

Fandrisly Armiani — 2023-08-05

Scarlett Whitening is a phenomenon. This product, which was just released in 2018, led the care product market in August 2021 on Shopee and Tokopedia, with the largest market share of 18.9%. The use of digital technology is the main factor driving the popularity of Scarlett Whitening products. Even though in general the business world today cannot be separated from digitalization, the success of Scarlet Whitening has been spectacular. The research was conducted with a qualitative descriptive approach. The data comes from observations of Scarlett Whitening's live streaming, as well as secondary data support obtained through searches on various popular official sites. The results showed that the strategy used by Scarlett Whitening in marketing and increasing sales was by utilizing social media. The strategy undertaken includes increasing the number of influencers in promoting their products within a certain time according to the agreement with Brand Ambassadors, such as Artists, Celebgrams, and models.

Keywords: digital marketing, sales, beauty products, scarlett whitening

Pengaruh Experiential Marketing, Service Quality dan Reference Group terhadap Kepuasan Nasabah dengan Loyalitas sebagai Variabel Moderasi pada Bank Sumut Syariah KCP Multatuli.

Muhammad Eidho Effendy — 2023-08-29

This study aims to examine the effect of experiential marketing, service quality and reference groups on customer satisfaction, either partially or simultaneously. And to test whether loyalty is able to moderate the experiential marketing, service quality and reference group variables on customer satisfaction at the North Sumatra Islamic bank Multatuli KCP. This study uses quantitative research methods by collecting data using a Likert scale. The subjects of this study were customers from Bank Sumut Syariah Kcp Multatuli, totaling 100 samples, data analysis techniques through the IBM SPSS statistics 15 program. The results of the study show that first, the experiential marketing variable has a significant effect on customer satisfaction. variable significance value (X1) experiential marketing of 0.000 (<0.05). Second, the service quality variable has a significant effect on customer satisfaction variables. the variable significance value (X2) of service quality is 0.019 (<0.05). The three reference group variables have no significant effect on customer satisfaction variables. variable significance value (X3) reference group of 0.956 (> 0.05). The four customer loyalty variables were unable to moderate the influence of experiential marketing variables on customer satisfaction. The significance value of the interaction variable between experiential marketing and loyalty was 0.946 (> 0.05). The five customer loyalty variables were unable to moderate the influence of service quality variables on customer satisfaction. The significance value of the interaction variable between service quality and loyalty was 0.276 (> 0.05). The six customer loyalty variables were unable to moderate the influence of the reference group variable on customer satisfaction. The significance value of the interactio n variable between the reference group and loyalty was 0.941 (> 0.05). Seventh simultaneously experiential marketing (X1), service quality (X2), reference group (X3) and Loyalty (Z) have a significant effect on customer satisfaction as variable Y, and Sig value < 0.05 then 0.000 < 0.05.

Analisis Kapasitas Terminal Kargo Menurut Peraturan Menteri Perhubungan Nomor Km 29 Tahun 2005 di Bandar Udara El Tari Kupang Nusa Tenggara Timur

Carmelita Risma Jorina — 2023-08-29

The cargo terminal is one of the main service facilities in the airport which aims to smooth the cargo process, for those who go out and in supported by adequate facilities and warehouses as stipulated in the Minister of Transportation Regulation concerning SNI 03-7047-2004 regarding airport cargo terminals so that flights can run smoothly, safely and safely. This study aims to determine the capacity of the cargo terminal and the application of Standard Operating Procedures (SOP) at the incoming cargo terminal at PT Angkasa Pura I at El Tari Kupang Airport, East Nusa Tenggara. This type of research is mix method. To obtain the results of this study using interview, observation and documentation methods conducted during the research. After obtaining the necessary data, the researcher will process the data into a discussion and make conclusions and suggestions. Based on the results of the research obtained by the researcher that the cargo terminal warehouse at El Tari Kupang airport is inadequate where the amount of incoming cargo production is greater than the capacity of the existing cargo warehouse especially during peak hours from the calculations that have been carried out, the cargo terminal warehouse at El Tari Kupang airport has met the standard guidelines stated in the Minister of Transportation Regulation No KM 29 of 2005. Although it has been found that the cargo terminal has met the applicable standards, the cargo terminal at El Tari Kupang airport still cannot accommodate cargo goods that arrive in large quantities resulting in overload in the incoming cargo warehouse. This can be influenced by several factors, namely high demand, errors in planning and lack of supporting facilities. In handling incoming cargo, the application of Standard Operating Procedures (SOP) at the incoming cargo terminal has been carried out in accordance with the applicable domestic cargo and postal service quality procedures.

Keywords: Capacity, Cargo Terminal, Standard Operating Procedure (SOP)

Pengaruh Pelatihan Kerja On The Job Training Terhadap Kinerja Karyawan Pada PT Radio Suara Indah Palembang

Yos Karimudin — 2023-08-29

This study aims to determine the effect of work training on the job training on employee performance at PT Radio Suara Pesona Indah of the City of Palembang. This research uses quantitative methods. The population in this study were radio broadcasting employees, selected using saturated sampling, so the sample in this study was the entire population of radio broadcasting employees, totaling 39 respondents. The data collection method used in the study was obtained from a questionnaire. The analysis technique used in this study is simple linear regression analysis. Based on the results of the hypothesis analysis (t test), it was concluded that the work training on the job training had a positive and significant effect on the employee performance at PT Radio Suara Indah of the City of Palembang.

Analysis of Differences in Handling of Hajj Flights with Regular Flights on the Apron Unit Movement Control at The Airport International Adi Soemarmo

Adinda Ghita Rhamadhani — 2023-08-29

Apron Movement Control officers have an important role in handling Hajj and regular flights. Handling Hajj flights is different from regular flights, Hajj flights require more handling, service and supervision than regular flights. This study aims to determine the differences in the handling of hajj flights and regular flights, the obstacles faced by Apron Movement Control (AMC) officers and the efforts made to overcome the obstacles encountered in hajj flights.The method used in this research is qualitative method. The data used in this study are primary data obtained by observing and interviewing and secondary data obtained from documentation. The data analysis process in this study uses Miles and Huberman's theory, namely collecting data, reducing data, presenting data, and drawing conclusions. Researchers tested the validity of this research data by using triangulation. The results of this study indicate that there are differences in the handling of hajj flights and regular flights, i.e. passengers are picked up on haj flights, differences in flight times, placement of parking stands, time slots for haj flights that cannot be determined, handling haj flights requires more cooperation between several units. Obstacles faced by AMC officers on hajj flights at Adi Soemarmo International Airport, namely vehicles transporting luggage and passengers of pilgrims who could not pass through the service road area, lack of human resources, and aircraft trouble. Efforts made by AMC unit officers so that the handling of regular flights and haj flights can run smoothly and effectively, namely by moving the parking stands for haj planes to become more accessible to the transportation of luggage and pilgrim passengers, AMC unit officers are able to optimize existing human resources in handling hajj and regular flights, for troubled aircraft the officers coordinate with the maintenance unit before passengers carry out the boarding process, so that haj flights and regular flights do not experience delays.

Keywords: AMC officers, regular flights, Hajj flights.

Pengaruh Sertifikasi Halal dan Izin Edar BPOM terhadap Minat Beli Kosmetik pada Mahasiswi

Mega Lestari — 2023-08-29

Whether we realize it or not, in everyday life, women's needs can’t be separated from cosmetics and other beauty products to support their appearance. The increasing public interest in beauty trends encourages the cosmetic industry to develop rapidly. The desire of women to always look beautiful invites actors who are not responsible for creating or trading cosmetics that do not meet the circulation regulations. Basically, this research was conducted with the aim of knowing the effect of halal certification and BPOM distribution permit on the buying interest of female students. This study uses descriptive analysis techniques with a quantitative approach. The population in this study were students of the Faculty of Economics and Islamic Business, Alauddin State Islamic University, Makassar. In determining the sample using the formula from Krijie and Morgan with a total sample of 336 respondents. IBM Statistics SPSS 25 was used as the data analysis method in this study. From the research process, it was found that halal certification had an effect on student cosmetic buying interest. Meanwhile, the distribution permit of BPOM also influences the cosmetic buying interest of female student.

Keywords: Halal certification; BPOM Circulation Permit; Buying Interest; Cosmetics

Pengaruh Brand Trust Dan Brand Image Terhadap Loyalitas Nasabah Dalam Menggunakan Asuransi Jiwa Pada Ajb Bumiputera 1912 Medan

Juliana Nasution — 2023-08-30

The high growth of service companies in Indonesia encourages companies to attract the hearts of their customers in order to become loyal customers of the company's products, one of the service companies that continues to grow in Indonesia is a service company in the insurance sector. Where life insurance is now seen as important and necessary in everyday life. One alternative approach that is widely used by companies is to create brand trust and the company's brand image to gain customer loyalty. This study aims to determine the effect of brand trust and brand image partially or simultaneously on customer loyalty in using life insurance at Ajb Bumiputera 1912 Medan. The method used in this study uses a quantitative method by taking 89 respondents from selected customers as research samples through probability sampling technique with calculations using the slovin formula. The questionnaire uses hypothesis testing with SPSS version 25 software and uses linear data using multiple linear regression analysis methods. The results of this study simultaneously from the variable brand trust (X1) and brand image (X2) have a positive and significant effect on customer loyalty. And partially the variables brand trust (X1) and brand image (X2) also have a positive and significant effect on customer loyalty in using life insurance.

Keywords : Brand Trust, Brand Image, Customer Loyalty, Life Insurance

Kajian Pengawasan Unit Apron Movement Control (AMC) terhadap Kelayakan Ground Support Equipment (GSE) di Sisi Udara Bandar Udara Internasional Hang Nadim Batam

Dian Bella Tandibua — 2023-08-30

Supervision conducted by Apron Movement Control (AMC) on the feasibility of Ground Support Equipment (GSE) vehicles is still frequently found in incidents and violations on the airside. Violations found such as damage to the vehicle engine, vehicle facilities that do not comply with regulations, and oil/fuel spills. This study aims to find out the causes of the lack of supervision of the Apron Movement Control (AMC) unit on the feasibility of the Ground Support Equipment (GSE) on the airside and to find out the reasons why Ground Support Equipment (GSE) vehicles that are not operationally feasible are still used on the air side at International Aiports Hang Nadim Batam. This study uses a qualitative method. Data collection techniques through interviews, observation and documentation. Then data analysis was carried out, namely data reduction, data presentation, and drawing conclusions. The results of this study indicate that direct supervision by Apron Movement Control (AMC) of GSE vehicles has not been carried out properly because AMC officers are more focused on garbarata services and Human Resources (HR) are limited, so violations are still found on the airside such us GSE vehicles that are not properly operational. Unfit GSE vehicles are still used for operational activities on the airside due to very busy flight schedules.

Keywords: Supervision, Apron Movement Control (AMC), Feasibility, and Ground Support Equipment (GSE)

Pengaruh Pelatihan Kerja dan Kompensasi terhadap Kinerja Agen Asuransi yang Tidak Memenuhi Target pada AJB BumiPutera 1912 Medan

Cici Hamidah — 2023-08-30

This study aims to analyze the effect of job training and compensation on the performance of agents who do not meet target sat AJB BumiPutera 1912 Medan. This study aims to determine the effect of job training and compensation partially or simultaneously on the performance of agents who do not meet the target at AJB BumiPutera 1912 Mmedan. The method used in this research uses quantitative methods by taking 60 respondents from selected insurance agents as research samples through probability sampling tecniques with calculations using the slovin questionnaire formula using SPSS Version 25 testing and using linear data using multiple linear regression analysis methods. The results of this study simultaneuosly from job training variables (X1) and compensation (X2) have a positive and significant effect on the performance of insurance agents who do not meet the target and partially job training variables (X1) and job training (X2) also have a positive and significant effect on performance insurance agents who do not meet the target at AJB BumiPutera 1912 Medan.

Keywords: compensation, insurance agents, job training,

Analisis Perawatan Fasilitas Kendaraan di Unit Pertolongan Kecelakaan Penerbangan dan Pemadam Kebakaran (PKP-PK) Bandar Udara Internasional Juwata Tarakan

Doni Al Fatah — 2023-08-30

Every airport operator is required to provide facilities that meet aviation safety and security requirements so that airport facilities can function properly, the operator is required to carry out maintenance within a certain period. Each airport is required to provide and provide PKP-PK services according to the airport category for PKP-PK required. The purpose of this research is to find out and analyze the causes of damage, find out how to maintain facilities, and find out the standard of vehicle eligibility at the PKP-PK unit of Juwata Tarakan International Airport. The research used a qualitative descriptive approach, the research was conducted in March 2023 by conducting structured interviews with 3 informants, namely the person in charge of the unit, senior and junior PKP-PK using a data validity test. Secondary data in the form of documents, books, journals and regulations as supporting and complementary data for writing this research. The obstacle faced by PKP-PK unit officers is that the vehicle is damaged on the engine part and there is no shop manual, this problem can be handled by optimizing maintenance. Treatment by officers refers to KP 04 of 2013. The vehicle eligibility standards in the PKP-PK unit are feasible to operate and meet the vehicle type standards starting from acceleration, beam distance, and top speed.

Keywords: PKP-PK, Maintenance

Pengaruh E-Commerce dan Pengetahuan Kewirausahaan terhadap Minat Berwirausaha Fresh Graduate dengan Modal sebagai Variabel Moderating

Isnaini Faraz Azis Ilmi Sitorus — 2023-08-30

This study aims to examine the influence of e-commerce and knowledge on the interest in entrepreneurship for fresh graduates with capital as a moderating variable. This research uses a quantitative approach. The data was collected using a questionnaire with a simple random sampling technique which was distributed to fresh graduates at state campuses in Medan City, namely (USU, UNIMED, and UINSU) with a sample of 99 people. The research results here show that E-Commerce has a positive and significant effect on Entrepreneurial Interests, Entrepreneurship Knowledge has a positive and significant effect on Entrepreneurial Interests, Capital can moderate the effect of E-Commerce on Entrepreneurial Interests and Capital can moderate the effect of Entrepreneurship Knowledge on Entrepreneurial Interests. and based on the E-Commerce F test and Entrepreneurial Knowledge have a simultaneous and significant effect on Interest in Entrepreneurship with the magnitude of the influence based on the coefficient of determination test that is equal to 41.6%.

Keywords: E-commerce, Entrepreneurial Knowledge, Asset, Entrepreneurial Interest, Fresh Graduate

Penerapan Jaminan Asuransi Kesehatan terhadap Perlindungan Pegawai Negeri Sipil (PNS): Studi Pada BPJS Kesehatan Cabang Langkat

Siti Rahimi — 2023-08-30

Study aims to determine the implementation of health insurance carried out by BPJS Kesehatan, and can be used as a consideration in formulating and designing policies for implementing health insurance for Civil Servants (PNS) and also to find out the obstacles faced by BPJS Kesehatan Langkat Branch. The type of research used is descriptive qualitative research. The conclusions of this study in brief are: (1) The implementation of health insurance at the Langkat Branch of Health BPJS is in accordance with the law on state civil servants that civil servants are entitled to receive pension security, old age security, health insurance, work accident insurance and death security. And the implementation of health insurance for civil servants at BPJS Kesehatan Langkat Branch is in accordance with Law No. 24 of 2011, which stipulates that BPJS Kesehatan functions to organize a health insurance program with the aim of ensuring that participants receive health care benefits and protection in meeting basic health needs. (2) Obstacles found in the Langkat Branch of BPJS Health are delays in service to participants, health facilities obtained are not in accordance with the fees paid, lack of participant data collection. The solution to the obstacles in the Langkat Branch Health BPJS needs to be improved in the service system because what participants need is fast, accurate service and can provide convenience in participant administration.

Keywords: Insurance, Health Insurance, Civil Servants, Services, Protection

Analisis Sistem Pengelolaan Wakaf Tunai oleh Yayasan Citra Prakarsa Nusantara dan Dampaknya pada Tingkat Penerimaan Wakaf Tunai

Ibrahim Hanif — 2023-08-30

This research aims to explain the cash waqf management system by Citra Prakarsa Nusantara Foundation and its impact on cash waqf receipts. The research methodolgy employed is qualitative, utilizing data collection techniques such as interviews, observations, and documentation. The data sources for this research include the daily management head of CPN and the media head of CPN. The research findings describe the cash waqf management system by CPN that targets waqifs from abroad, providing significant amounts of cash waqf. Additionally, CPN’s cash waqf management demonstrates adequate attention to communication with waqifs, thereby enhancing trust and credibility in the foundation. Although it targets cash waqifs from abroad, the land used to build cash waqf assets originates from waqifs in Indonesia. Through this management system, CPN achieves a high level of cash waqf receipts despite the risks that need to be anticipated. Furthermore, Citra Prakarsa Nusantara Foundation has several opportunities for development that should be considered.

Keywords: Cash Waqf Management, Cash Waqf Receipts, Cash Waqf.

Pengaruh Laba Kotor, Laba Operasi, dan Laba Bersih terhadap Peruhaban Arus Kas: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021

Muhammad Bintang Badrus Zaman — 2023-08-30

This study aims to provide empirical evidence regarding the effect of gross profit, operating profit, and net profit on changes in cash flow by examining each variable. This type of research is associative research with a quantitative approach method. The population in this study are companies listed on the Bursa Efek Indonesia in 2019-2021. The sample in this study was collected based on the purposive sampling technique, totaling 295 companies. The data source comes from www.idx.co.id. Data analysis technique using multiple linear regression. The results of this study are: (1) Gross profit partially has a significant effect on changes in cash flows in companies listed on the Bursa Efek Indonesia seen from the t-Statistic value -3.378030 with a Prob value. 0.0009 <0.05, (2) Operating profit partially has a significant effect on changes in cash flows in companies listed on the Bursa Efek Indondesia seen from the t-Statistic value of 3.673210 with a Prob value. 0.0003 <0.05, (3) Net profit partially has a significant effect on changes in cash flows in companies listed on the Bursa Efek Indonesia seen from the t-Statistic value of 2.349851 with a Prob value. 0.0197 < 0.05, (4) Simultaneously, gross profit, operating profit, and net profit have a significant effect on changes in cash flows in companies listed on the Bursa Efek Indonesia seen from the value of the F-statistic 9.830041 with the value of Prob(F-statistic ) 0.000000 < 0.05. Through the description that has been mentioned, it can be concluded that gross profit, operating profit, and net profit partially each have a significant effect on changes in the company's cash flow, and simultaneously gross profit, operating profit, and net profit have a significant effect on changes in cash flow company.

Keywords: Gross Profit, Operating Profit, Net Profit, Changes in Cash Flow

Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Kesiapan Pelaku UMKM Terhadap Penerapan SAK EMKM Dalam Penyusunan Laporan Keuangan UMKM

Vera Periska — 2023-09-26

Penelitian ini bertujuan untuk mengevaluasi dan menguji pengaruh tingkat pendidikan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), pengetahuan akuntansi, dan kesiapan terhadap penggunaan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dalam menyusun laporan keuangan UMKM di Kabupaten Karawang. Penelitian ini menggunakan metodologi kuantitatif dengan pengumpulan data primer. Sampel untuk penelitian ini hanya terdiri dari UMKM yang berbasis di Kabupaten Karawang. Jumlah sampel untuk penelitian ini adalah seratus responden. Penelitian ini berfokus pada UMKM di Kabupaten Karawang. Dengan menggunakan PLS dan SmartPLS 3.0, menganalisis hubungan antara variabel dependen dan independen. Temuan penelitian ini menunjukkan bahwa tingkat pendidikan, pengetahuan akuntansi, dan kesiapan pelaku UMKM berpengaruh positif dan signifikan terhadap implementasi SAK EMKM.

Pengaruh Implementasi Aplikasi Sistem Keuangan Desa, Sistem Pengendalian Internal Pemerintah Desa dan Transparansi Terhadap Kualitas Laporan Keuangan Desa Pada Pemerintahan Desa Di Kecamatan Klari Kabupaten Karawang

Rani Esa Nuroniyah — 2023-09-26

Penelitian ini bertujuan untuk menguji pengaruh implementasi aplikasi sistem keuangan desa, sistem pengendalian internal pemerintah desa dan transparansi terhadap kualitas laporan keuangan desa pada pemerintahan desa di Kecamatan Klari, Kabupaten Karawang. Populasi dalam penelitian ini yaitu 13 Pemerintah Desa di Kecamatan Klari, Kabupaten Karwang. Teknik sampling yang digunakan pada penelitian ini adalah teknik sampling jenuh, dengan sampel yang diambil sebanyak 100 responden. Subjek penelitian ini yaitu aparatur pemerintah Desa di kecamatan Klari. Pengumpulan data menggunakan kuesioner, Untuk menganalisis hubungan antara variable menggunakan PLS dengan perangkat lunak SmartPLS 3.0. Hasil penelitian menunjukkan bahwa implementasi aplikasi sistem keuangan desa dan sistem pengendalian internal pemerintah desa berpengaruh positif dan signifikan terhadap kualitas laporan keuangan desa. Sedangkan transparansi tidak berpengaruh positif dan signifikan terhadap kualitas laporan keuangan desa.

Pengaruh Layanan E-Payment dan E-Commerce Terhadap Kinerja Supply Chain: Dalam Digitalisasi Usaha Mikro, Kecil, dan Usaha Menengah (UMKM) Di Kabupaten Karawang

Findi Nuraeni — 2023-09-26

Digitalisasi usaha mikro, kecil, dan menengah (UMKM) sangatlah penting, mengingat banyak manfaat yang terkait. Indonesia, melalui arahan pemerintah, telah mulai mengembangkan digitalisasi melalui pengenalan layanan e-payment dan layanan e-commerce ke dalam rantai pasok UMKM, namun masih banyak tantangan yang dihadapi. Dalam penelitian ini, kami mengukur pengaruh penggunaan layanan epayment dan e-commerce terhadap kinerja rantai pasokan UMKM untuk mempercepat digitalisasi UMKM. Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh manfaat yang dirasakan, kemudahan penggunaan yang dirasakan dan risiko yang dirasakan pada UMKM untuk menggunakan layanan e-payment dan layanan e-commerce sebagai. Penelitian ini menggunakan teori yaitu Technology Acceptance Model (TAM) yang dimodifikasi dengan menambahkan variabel persepsi risiko. Kami mengumpulkan data dari 100 UMKM di Kabupaten Karawang, kemudian melakukan penyebaran berupa kuesioner dan teknik analisis data yang digunakan adalah Smartpls. Hasilnya menunjukkan bahwa terdapat pengaruh positif dan signifikan antara variabel layanan e-payment dan layanan e-commerce terhadap kinerja rantai pasok UMKM di Kabupaten Karawang.

Digital Marketing Strategy PT Dewangga Travindo (Hajj and Umrah Agent)

Rezki Febriansyah — 2023-09-26

The development of the internet has brought about changes in the implementation of company marketing strategies. This aligns with the increasing interest in Umrah and Hajj in Indonesia. This research aims to understand how PT implements the digital marketing strategy. DEWANGGA TRAVINDO (Umrah and Hajj Agency). This research employs a qualitative descriptive approach. The data used consists of primary and secondary data. The research follows a qualitative descriptive approach. The results of this study indicate that the Umrah and Hajj Agency applies digital marketing steps as outlined by Thomas Joseph, encompassing the integration of critical elements of digital marketing such as content, SEO, social media, community web, mobile apps, search engines, and the effective utilization of CRM systems.

Keywords: Strategy, Digital Marketing, Hajj & Umrah, Marketing Strategy.

Pengaruh Leverage dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2021

Marcelline Marceliline — 2023-09-27

This research analyzes and tests the impact of both leverage and company size on the financial performance of publicly listed healthcare sector companies (tbk.) on the Indonesia Stock Exchange (IDX) in the year 2021. The sample selected by the researcher consists of 28 out of the total 30 companies in Indonesia listed on the IDX, with the criteria being healthcare sector companies that issued annual financial reports in 2021. In conducting the analysis, the data collected by the researcher were tested using SPSS version 26. For data calculation, the researcher used the Debt to Asset Ratio to analyze leverage and the Ln of Total Assets to analyze company size. Additionally, the author also analyzed company performance using the Return on Asset (ROA) formula. The results of this research indicate that the utilization of leverage has a negative impact on the financial performance of companies in the healthcare sector. Nonetheless, the company's size did not show any notable effect on the financial performance of firms operating within the same industry.

Keywords: Leverage, Company’s Size, Company’s Financial Performance.

Pengaruh Leverage, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Sektor Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2021

Gabriella Agatha — 2023-09-27

The achievement of this study is to investigate the effect of the use of leverage and company size on the financial performance of companies in the property and real estate sector that have gone public and are listed on the Indonesian Stock Exchange (IDX) between 2020 and 2021. In order to collect a sample, the authors apply purposive sampling method which produces 32 business entities as research samples. Leverage testing uses the ratio of debt to assets (Debt to Asset Ratio), while the dimensions of the company are measured by the logarithm of total assets (Ln of Total Assets). To evaluate company performance, the Return on Assets metric is used. The results of the study show that the use of leverage has a negative influence on the financial performance of business entities in the listed property and real estate sector. However, the financial achievements of companies in the same sector have not been significantly influenced by the dimensions of the company.

Keywords: Company's Financial Performance, Company’s Size, Leverage

Konsep Kesejahteraan Perspektif Islam: Studi Para Pedagang di Pasar Raya Mekongga Kabupaten Kolaka

Ristiyanti Ahmadul Marunta — 2023-10-17

Welfare from an Islamic perspective is the achievement of syara' goals (maqasid sharia). The maintenance of syara' aims is to protect religion (al-din), soul (al-nafs), reason (al-'aql), property (al-mal) and offspring (al-nasl). In achieving the goals of maqasid sharia, it still pays attention to sharia principles, namely the principle of monotheism, the principle of honesty, the principle of trust, the principle of justice and freedom from usury. The purpose of this research is to understand in depth the concept of welfare from an Islamic perspective of the study of traders at Pasar Raya Mekongga using qualitative research, namely looking for meaning, understanding and understanding of a phenomenon, events in human life by being involved directly or indirectly with the setting to be studied, contextual and comprehensive. This study involved traders in Mekongga Raya Market as respondents and were Muslim. The findings of this study are the concept of welfare for traders both physically and mentally, namely the achievement of material and non-material needs while still holding fast to Divine rules in all their life activities. The material obtained is money and capital, while the non-material obtained is moral and spiritual values. The conclusion is that materially and spiritually the traders believe that sustenance from Allah is always abundant so that they are able to maintain the goals of syara (Maqasid Sharia) and ensure the welfare of traders.

Dampak Sosial Media Marketing, Daya Tarik dan Kepuasan terhadap Minat Berkunjung Kembali di Desa Wisata Kabupaten Bangkalan

Rizki Rizki — 2023-10-17

This study aims to examine the effect of social media marketing, attractiveness and tourist satisfaction on interest in visiting again in the tourist village of Bangkalan Regency. The research approach used is quantitative causality. The population consists of tourists who are currently or have visited. The sample size was 120 people. And the sampling technique used is purposive sampling. The data was collected by distributing questionnaires and the results were analyzed using the partial least squares method. The results of the study stated. Social media marketing has a positive and significant effect on tourist satisfaction. Social media marketing has a positive and insignificant effect on interest in visiting again. Attractiveness has a positive and significant effect on tourist satisfaction. Attractiveness has a positive and significant effect on interest in visiting again. Tourist satisfaction has a positive and significant effect on interest in visiting again.

Pengaruh Kualitas Pelayanan dan Citra Destobasi terhadap Loyalitas Pengunjung Wisata Mangrove dengan Kepuasan Wisatawan sebagai Variabel Intervening

Zekiyatul Lutfiyah — 2023-10-17

This study aims to identify the effect of service quality variables and destination image on tourist loyalty through tourist satisfaction. the research approach used is quantitative causality, with the research population being all visitors to labuhan madura mangrove tourism, the sample size is 112 respondents and the sampling technique used is purposive sampling. this research was collected by distributing questionnaires and the results will be analyzed using the Partial Least Square (PLS) method. The results stated that service quality has a positive and significant effect on tourist loyalty, service quality has a positive but insignificant effect on tourist satisfaction, destination image has a positive and significant effect on tourist loyalty, destination image has a positive and significant effect on tourist satisfaction, and tourist satisfaction has a positive and significant effect on tourist loyalty.

Faktor-Faktor yang Mempengaruhi Job Performance Karyawan pada Perusahaan Pembiayaan di Jakarta

Dicky Rizaldi Darmawan — 2023-11-25

This study aimed to ascertain how employees of finance companies in Jakarta are affected by authentic leadership style in terms of job performance, with organizational culture and organizational identification acting as mediating factors. Purposive sampling is used in this study, which employs a quantitative methodology and involves delivering online questionnaires to 105 workers of finance organizations. Multiple linear regression analysis was the data analysis technique used in this study, and SPSS version 26 for Windows was used to handle the data. The study's findings demonstrated the beneficial effects of an authentic leadership style on organizational identity, work performance, and organizational culture. The study's findings also indicated that work performance is positively impacted by corporate culture and identity. The findings of this study should be helpful to Jakartan financial firms both academically and managerially.

Studi Komparatif Theory Planned Behavior antara yang Sudah dan yang Belum Tersertifikasi Halal di Sumenep

Putri Fatima — 2023-11-25

This study aims to determine the comparison of Theory Planned Behavior of MSME actors between those who have and those who have not been halal certified in Sumenep. The method used is a qualitative descriptive approach, data collection is obtained from interviews, observation, and documentation. And the technique of taking informants using purposive sampling technique. The results showed that in terms of the attitude of the reasons why Sumenep MSME players want to carry out halal certification is because they consider that halal certification can have a positive impact on sales. Meanwhile, MSME players who do not have halal certification consider that halal certification has no impact on sales. Then, from the subjective norm factor that encourages MSME players to want to carry out halal certification due to requests and support from people in the surrounding environment. Meanwhile, MSME players who do not yet have halal certification, they do not get support or requests from their surroundings. In terms of perceived behavioral control, the reason why MSME players want to carry out halal certification is due to their perception of the ease of conducting halal certification. Meanwhile, MSME players who do not yet have halal certification consider that the process of applying for halal certification is difficult. So it can be concluded that the behavior of MSME players Sumenep is good in terms of attitudes, subjective norms and perceptions of contradictions.

Urgensi Komunikasi dalam Menumbuhkan Motivasi dalam Pembuatan Produk Newklin

Diva Khoirun Nisaa — 2023-12-01

Communication between work groups is persuasive communication, face-to-face, to arouse passion and activity at work. The purpose of this paper is to describe how the urgency of communication in fostering the motivation of a work group or work group in developing a product. Type and research approach This type of research is a literature and field analysis study using qualitative methods. Qualitative research used by researchers is descriptive data, namely in the form of written or spoken words from people and observable behavior. Researchers use a qualitative approach because researchers are interested in a phenomenon in the field by collecting data through interview and observation techniques. The results of this study are, communication has several variables that can motivate the work of the work group, namely the relationship between superiors and subordinates, relationships among coworkers, company rules and policies, working conditions, and compensation. The communication that most quickly fosters motivation is the relationship between superiors and subordinates. The reason is that the supervisor is the one who must be able to motivate the work of the work group working in his company and maintain good working and communication relationships with the work group, if this does not happen, there is a high probability of massive changes in the work group structure. Communication with motivation is closely related to work group performance in achieving company goals.

Pengaruh Disiplin Kerja, Lingkungan Kerja, dan Stres Kerja terhadap Produktivitas Kerja Karyawan UMKM: Studi Kasus pada Konveksi Hadi Jaya Makmur Sukoharjo

Syafira Nofwanda — 2023-12-01

Effectively managing and utilizing its human resources is crucial for both large and small businesses, as well as other organizations, to achieve their goals. For sustainable operations and the attainment of organizational objectives, businesses require the right human resources. The purpose of this research is to examine the influence of discipline, work environment, and job stress on employee work productivity. The research focuses on the Small and Medium Enterprises (SMEs) of Hadi Jaya Makmur Convection in Sukoharjo. The sampling technique employed in this research is the saturated sampling technique, with 100 employee respondents providing data. The data analysis method used is multiple linear regression analysis using SPSS software. The research findings indicate that the variables of discipline, work environment, and job stress collectively influence employee work productivity. This aligns with the partial research results, which demonstrate that the variables of discipline, work environment, and job stress individually have a partial impact on employee work productivity. Further research could involve investigating additional independent variables related to employee work productivity to obtain more accurate results and identify which variables, besides discipline, work environment, and job stress, have a greater influence on employee productivity.

Pengaruh Struktur Kepemilikan pada Kinerja Keuangan Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di BEI

Dwinta Firda Purnama — 2023-12-02

This research aims to explain the effect of the ownership structure on the financial performance of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange. This research method is quantitative. The sample used in this study is the transportation and logistics sector companies listed on the Indonesia Stock Exchange for nine years from 2013 to 2021. The total number of companies for being samples is 11 companies. The results showed that the regression equation are ROAit = -1.240411it + 2.628837GOPIt + 0.388680FOPit + 1.278487IOPit + 4.157551MOPIt + 0.036448CSit and ROEit = -0.426944it + 0.728267GOPIt + 0.95709 6FOPit + 0 .757987IOPit + 0.502168MOPIt - 0.045640CSit. The conclusions drawn from this study are that institutional ownership and managerial ownership affect ROA, while state ownership, foreign ownership, and capital structure do not affect the return on assets. In addition, state ownership, foreign ownership, institutional ownership, managerial ownership, and capital structure do not affect the return on equity.

Authentic Leadership sebagai Strategi Pengelolaan Sumber Daya Manusia: Dampaknya pada Menurunkan Turnover Intention pada Karyawan Perbankan

Winnie Puspitaning Urbani — 2023-12-02

This resrarch aims to anlyze the influence of aunthentic leadership on turnover intentions which is mediated by job satisfaction among employees at banking services companies in South Jakarta. This type of resrarch uses quantitative methods using hypothesis testing methods at two branch offices in one of the banks in Indonesia,namely PT Bank Mandiri which is located in South Jakarta. Testing in this resrarch uses hypothesis which makes temporary guesses and is expressed in the form of a statement. The individualunits used in this research are individual employees of PT Bank Mandiri. Data collection for this research was carried out cross sectionally because the data was taken over a specified time period and distributed through a questionnaire. From the results of the analysis of the authentic leadership hypothesis, job satisfaction, turnover intention, all hypotheses are supported so that it can be concluded that the analysis of the positive influence of authentic leadership on job satisfaction can be conclude that the leadership off pt Bank Mandiri has an suthentic leadership style so that employees. Job targets given by the company.

Pengaruh Macroeconomi dan Bank Specific terhadap Non- Performing Loans pada Bank KBMI 3 yang Terdaftar di Bursa Efek Indonesia

Tasya Sastrawati Bumantara — 2023-12-02

This research aims to examine the influence of internal banking factors as measured by the inflation rate, growth rate of gross domestic product, interest rate, bank size, return on assets, equity to assets, and credit growth on non-performing loans in the 13 conventional banks referred to in Bank Group According to Core Capital 3 listed on the Indonesia Stock Exchange (BEI) for 7 years (2015-2021). The data in this research are quantitative data obtained from the annual reports of banks included in the Bank Group based on Core Capital (KBMI) 3 in Indonesia which are available on the official website of the Indonesia Stock Exchange (www.idx.co.id), and the official website owned by each bank for 7 years (2021-2015).

Peran Pemasaran Digital, Fasilitas, Kepuasan terhadap Minat Berkunjung Ulang Pada Desa Wisata

Revi Ifatul Azizah — 2023-12-11

This study aims to find out how important digital marketing, facilities, and customer satisfaction are to the desire to return to Bukit Kehi Tourism Village. A descriptive quantitative research approach was used in this study. The population and sample are visiting tourists, with a sample of 100 respondents and an Accidental Sampling technique. Questionnaires, interviews, and field observations were used to collect data regarding application, appreciation, and perception. Data engineering using SmartPLS program version 4.0 and Partial Least Squares (PLS) analysis. Research findings reveal that digital marketing has a significant influence on revisit interest and tourist satisfaction, that facilities do not significantly affect revisit interest directly, that tourist satisfaction has a significant influence on revisit interest, that intervening variables of tourist satisfaction have an indirect influence in driving digital marketing on revisit interest, and that facilities do not indirectly affect tourists' satisfaction with revisiting interest is influenced by intervening circumstances.

Keywords: Digital Marketing, Tourism Facilities, Tourist Satisfaction, Revisit Intention

Analisis Implementasi Digital Marketing di National Eye Center

Tiara Ayu Andriani — 2023-12-14

The purpose of this research is to analyze the implementation of digital marketing with SWOT analysis (Strengths, Weaknesses, Opportunities, and Threats) that has been carried out by the National Eye Center to increase visits to the National Eye Center. Qualitative descriptive method is applied in this research, which is intended to collect facts and describe in detail and thoroughly in accordance with the problem to be solved. The results showed that the company's situation was in Quadrant II where each attribute by comparing the level of importance of each attribute of the importance value of internal factors (S + W), as well as external factors (O + T) showed that the condition of the National Eye Center based on the SWOT matrix strategy analysis was the ST strategy. This strategy is based on how the company uses its strengths to overcome threats. The National Eye Center has the most complete refractive services and is supported by certified specialists where the National Eye center was built to eradicate refractive errors in Indonesia.

Analisis Customer Retention Mitra PT Pos Indonesia (Persero) KCU Surabaya

Karomatul Fahreza — 2024-01-02

Pt Pos Indonesia (Persero) KCU Surabaya merupakan Badan Usaha Milik Negara yang bergerak di bidang jasa pengiriman, jasa keuangan, retail dan logistik. Salah satu cara dalam melakukan pemasaran adalah dengan bekerja sama dengan mitra seperti PT (Perseroan Terbatas), CV (Commanditaire Venootschap), UD (Bisnis Dagang), instansi pemerintah, lembaga pendidikan dan distributor. Kesenjangan jumlah mitra dan target omzet perusahaan pada 2022-2023 terbukti tidak stabil. Oleh karena itu, tujuan dari penelitian ini adalah untuk menganalisis Customer Retention dan mengetahui faktor-faktor apa saja yang berhubungan dengan penurunan Customer Retention mitra pada Divisi Pemasaran Korporat Kurir dan Logistik. Metode penelitian ini menggunakan teknik deskriptif kualitatif berdasarkan data primer dan sekunder. Metode pengumpulan data didasarkan pada wawancara terstruktur dengan pertanyaan yang telah disiapkan sebelumnya dan informasi yang diperoleh. Enam informan memenuhi persyaratan penelitian, antara lain manajer dan AE (Account Executive). Berdasarkan grafik jumlah mitra dan pendapatan mitra tahun 2022 hingga tahun 2023, PT Pos Indonesia (Persero) KCU Surabaya mengalami volatilitas yang menyebabkan penurunan loyalitas pelanggan. Visit yang dilakukan AE (Account Executive) sebab penggunakan layanan jasa pengiriman lain dan turunnya customer retention kepada mitra menghasilkan adanya beberapa kendala antara lain harga, lama pengiriman, ganti rugi, respon sales, tindakan adalanya permasalahan, kecepatan pengiriman, keamanan produk, dan armada pengiriman.

Pengaruh Likuiditas, Profitabilitas dan Solvabilitas Terhadap Harga Saham:

Muhammad Kartiko Aji — 2024-01-19

The following research is carried out as a step in testing the suitability of the hypothesis that the company's liquidity, profitability, and solvency have an impact on the high and low stock prices. the author will use the independent variables in the form of the current ratio, return on assets, and debt to equity ratio, while the dependent variable will use the stock price of a manufacturing company. The following research will involve a sample of manufacturing companies that have been listed and remain actively marketed on the Indonesia Stock Exchange (IDX) in the period 2019 to 2021. The population we have selected includes around 181 companies. We will use the simple random sampling method to select the sample, which involves random selection from the existing population. A total of 22 companies will be sampled in the following research. The multiple regression statistical method will be used to analyze the relationship between various variables in manufacturing companies and the dependent variable that is to be predicted in the following research. In this study, the results found that simultaneously, the liquidity ratio, profitability ratio and solvency ratio did not have a statistically significant effect on the prediction of stock prices in the capital market. In addition, statistically, the liquidity ratio, profitability ratio and solvency ratio partially do not show a significant effect on estimating the price of shares in the capital market on the Indonesia Stock Exchange (IDX).

Keywords: Liquidity, Profitability, Solvency, Stock Price, Manufacturing

Pengaruh Influencer, Brand Image, dan Product Quality terhadap Keputusan Pembelian pada Produk Skincare Skintific

Visca Amelia Maharani — 2024-01-19

This research aims to determine the influence of influencers, brand image, and product quality on purchasing decisions for Skintific skincare products. This research used 100 respondents. The type of data used is primary data. The data collection method uses a questionnaire and data processing is carried out using SmartPLS 3.0 software. This research shows that influencers have a positive and significant influence on purchasing decisions for Skintific skincare products. Brand image has a positive but not significant effect on purchasing decisions for Skintific skincare products. Product quality has a positive and significant influence on purchasing decisions for Skintific skincare products.

Keywords: Influencer, Brand Image, Product Quality, Purchase Decisions

Pemanfaatan Panel Surya untuk Usaha Indekos untuk Menambah Nilai Ekonomi yang Ramah Lingkungan

T. Agung Kurniawan — 2024-01-15

Energy needs are increasing every year, on the other hand energy stocks from fossil materials will be depleted if they continue to be used, because energy from fossil sources cannot be renewed. Therefore, today we must utilize energy from new renewable energy sources because it can be renewed and environmentally friendly. Solar energy cannot be directly used and must be converted first into electrical energy. To convert in the form of electrical energy the components needed to convert solar energy into electrical energy are called solar cells. With the need for sufficiently large electrical energy, private homes should have switched and must take advantage of the existing potential of solar energy to be converted into electrical energy in meeting the electricity needs needed daily. This research focuses on descriptive research. By using a quantitative descriptive method, it is expected to produce research results that are truly in accordance with field conditions. The results of the calculations that can be concluded are that the investment costs are only around 4.3 years with an average use of panels that can reach a period of 25 years, and the power generated in 1 year is 18,885 kWh. Then the revenue generated from PLTS is IDR 38,525,400.

Keywords: cost, economy, energy, solar panels,

Analisis Perbandingan Kinerja Keuangan pada Kookmin Bank Sebelum dan Sesudah Akuisisi pada PT Bank Bukopin Tbk

Alika Fania Putri — 2024-01-25

This research aims to analyze the changes in the financial performance of Kookmin Bank before and after the acquisition process by PT Bank Bukopin Tbk. Acquisition is considered a crucial strategy in the development of banking business, and its impact on the financial performance of the bank can provide valuable insights. Quantitative analysis methods were employed to compare key financial ratios, such as profitability, liquidity, solvency, and operational efficiency, during the periods before and after the acquisition. The results of this research reveal a significant difference in the Capital Adequacy Ratio (CAR) of Kookmin Bank before and after the acquisition of PT Bank Bukopin Tbk, with a significance value of 0.000 < 0.05, confirming the first hypothesis (H1). However, there is no significant difference in Return On Asset (ROA), Return On Equity (ROE), Net Margin Interest (NIM), and Operational Expenses to Operating Income Ratio (BOPO) in Kookmin Bank before and after the acquisition, as the significance values are 0.125 > 0.05, 0.917 > 0.05, 0.307 > 0.05, and 0.308 > 0.05, respectively. Nevertheless, a significant difference is found in the Load to Deposit Ratio (LDR) of Kookmin Bank before and after the acquisition, with a significance value of 0.035 < 0.05, confirming the sixth hypothesis (H6). These findings provide a comprehensive overview of the impact of acquisition on the financial performance of the bank, particularly in terms of the financial ratios measured in this study.

Dampak Pemahaman Wajib Pajak Usaha Mikro, Kecil, dan Menengah terhadap Kepatuhan Perpajakan dengan Berlakunya Peraturan Pemerintah Nomor 55 Tahun 2022

Alika Aurazaviera Budiarsa — 2023-10-11

Micro, Small and Medium Enterprises (MSMEs) are one of the sectors that contribute the largest tax revenue in Indonesia. However, MSMEs experienced quite serious challenges during the COVID-19 pandemic. As an effort to revive MSMEs economy, in 2022, the government issued the latest regulations regarding the gross turnover limit for individual MSMEs which are not subject to income tax, so MSMEs can be helped in carrying out their business activities and have the awareness to comply with tax regulations. Based on this, it’s necessary to research the understanding and compliance MSMEs of Government Regulation Number 55 of 2022 to determine the understanding of MSMEs Taxpayers regarding tax compliance with the enactment of Government Regulation Number 55 of 2022 using a qualitative descriptive approach and collecting information using interview and questionnaire methods to six taxpayers located in the Special Region of Jakarta and the city of Bandung. The results show that MSME Taxpayers are aware of the latest changes regarding MSME income tax incentives, have a good understanding of their contents, and increase taxpayer compliance as demonstrated by the absence of sanctions imposed on Taxpayers. Even though MSME Taxpayers said that the provision of the latest incentives would attract the interest of MSME performer to report taxes, different results were obtained where the MSME performer were not interested in reporting taxes because their poor understanding of taxation. Therefore, it is hoped that the regulator can provide tax socialization which can be provided through MSME associations to reach a wider audience

Pemberdayaan Masyarakat dalam Upaya Meningkatkan Ekonomi Masyarakat melalui Usaha Rumah Tangga (Home Industry) Terasi Udang

Safiah Saffa lubis — 2024-01-30

Shrimp paste or also known as Belacan is a traditional cooking spice made from rebon shrimp (kecepe) through a fermentation process that has been passed down from generation to generation among the people, especially in coastal areas. This research was conducted in Rantau Panjang Village, which is one of the villages located in Pantai Labu sub-district, Deli Serdang Regency, North Sumatra Province which has the potential to develop the Shrimp Terasi home industry as an effort to empower the economy of the community in the area. The aim of this research is, to find out how efforts to empower the community's economy are made through the shrimp paste home industry, what impact the existence of the shrimp paste home industry has on the economy of the surrounding community and what impact the shrimp paste home industry has on increasing the income of business actors and the surrounding community in Rantau Panjang Village, Regency. Deli Serdang. Using qualitative descriptive research methods. The results of this research show that: 1. Efforts to empower the community's economy through the shrimp paste home industry in Rantau Panjang Village, Deli Serdang Regency. 2. The impact of the existence of the shrimp paste home industry on the economy of the surrounding community in Rantau Panjang Village, Deli Serdang Regency. 3. The impact of the shrimp paste home industry on increasing the income of business actors and the surrounding community in Rantau Panjang Village, Deli Serdang Regency.

Keywords: community empowerment, home industry, shrimp paste

Realisasi Konsep Maqashid Syariah Pada Lembaga Zakat di Indonesia

Ainul Fatha Isman — 2024-02-16

he special purpose of maqashid sharia in zakat law is a maslahah. If the enforcement of zakat is carried out according to the rules of the Shari'a, it will lead a society/state to benefit. This study aims to analyze the realization of the maqashid sharia concept which consists of hifz al-din, hifz al-nafs, hifz al-maal, hifz al-nasl, and hifz al-aql as well as conducting a comparative study of the realization of maqashid sharia in LAZ Rumah Zakat and LAZ Dompet Dhuafa. This study uses a qualitative method with an inductive approach through a content analysis process. Sources of data used are secondary data through the Annual Report and performance reports of zakat institutions in LAZ Rumah Zakat and LAZ Dompet Dhuafa. The results show that LAZ Rumah Zakat and LAZ Dompet Dhuafa have realized the concept of maqashid sharia technically and substantially. This is based on the fact that the program and the allocation of funds for the two LAZs are by the dimensions of hifz al-din, hifz al-nafs, hifz al-maal, hifz al-nasl, and hifz al-aql in the maqashid sharia concept. LAZ Rumah Zakat and LAZ Dompet Dhuafa have differences in the distribution of funds and the realization of the sharia maqashid concept. LAZ Rumah Zakat as a whole has a large distance between the realization of the dimensions of maqashid sharia. Meanwhile, LAZ Dompet Dhuafa in realizing its funds between each dimension of maqashid sharia tends to be somewhat balanced. LAZ Rumah Zakat distributes its funds the most dominantly in hifz al-aql. Meanwhile, LAZ Dompet Dhuafa channeled its funds to hifz al-mal. This research implies that zakat institutions can improve their performance-oriented maqashid sharia

Keywords: Maqashid Syariah, Zakat, Comparative.

Pengaruh Job Satisfaction, Perception Corporate Social Responbility, Organizational Trust, Artificial Intelligence terhadap Employee Performance Karyawan RS An-Nisa Group Tangerang

Netania Emilisa — 2023-08-05

This study aims to determine the effect of Job Satisfaction, Perception Corporate Social Responsibility, Organizational Trust, Artificial Intelligence on employees of An-Nisa Group Hospital Tangerang. The independent variables in this study are Job Satisfaction, Perception Corporate Social Responsibility, Organizational Trust, Artificial Intelligence and for the dependent variable in this study is Employee Performance. The method used in this research is quantitative method and the data used is primary data obtained directly from the results of distributing questionnaires and measured using a Likert Scale. This research was conducted at An-Nisa Group Hospital Tangerang with a total of 150 respondents. The data analysis technique uses SPSS. The data in this study were collected using a questionnaire and then processed using the SPSS program. The results showed that the variable Job Satisfaction (X1), Perception of Corporate Social Responsibility (X2), Artificial Intelligence (X4) had a positive influence on the variable Employee Performance (Y). While the Organizational Trust (X3) variable does not have a positive influence on the Employee Performance (Y) variable.

Keywords: Job Satisfaction, Perception Corporate Social Responbility, Organizational Trust, Artificial Intelligence, Employee Performance

Analisis Faktor-Faktor Yang Mempengaruhi Minat Masyarakat Menabung Di Bank Syariah Indonesia : Studi Pada Masyarakat Kota Bandung

Irman Ghojali — 2023-09-22

Islamic banking is an Islamic economic phenomenon that has become an alternative and increasingly popular with people around the world, including millennials. Not only to accommodate the interests of Muslims, but also to integrate personal interests and community benefits in a balanced form. Islamic banking in Indonesia is currently experiencing rapid development. As a country with the largest Muslim population in the world, Indonesia certainly has a very important role in building the Islamic economy. This can be used as a great opportunity by Bank Syariah Indonesia in optimizing its role to support the country's plan to develop Islamic finance in Indonesia. It can be seen that the number of customers at Bank Syariah Indonesia is still far from expectations when viewed from the large Muslim population in Indonesia. This indicates that there are still many Muslim residents in Indonesia who still do not use the services of Sharia Banks in Indonesia. This indicates that there are still many Muslim residents in Indonesia who still do not use the services of Sharia Banks in Indonesia. This can arise by several factors that are the reason why the Indonesian Muslim population is still reluctant to use the services of Bank Syariah Indonesia. The large gap between the Muslim population in Indonesia and the number of customers of Bank Syariah Indonesia is one of the attractions for researchers to conduct an analysis of the Factors Influencing Public Interest in Saving at Bank Syariah Indonesia (BSI).Interest can be interpreted as an interest or tendency to choose what is desired. One example is the interest and tendency towards interest in saving, for example a religiously inclined person will choose Islamic banks over conventional banks because based on Islamic religious law which prohibits his people from transacting ribawi (interest). According to (crow & crow 1998) states that there are six that affect interest, namely: income factors, job stability factors, financial goal factors, risk avoidance factors, knowledge factors, social and cultural environmental factors.While the author in conducting this study used descriptive qualitative methods with data collection techniques used was to conduct structured interviews to the community with the help of research instruments in the form of mobile phone cameras as photo documentation and recordings during interviews with the people of Bandung City which at this time became a source of research information. The results obtained from research conducted by the author to the people of Bandung city resulted in income, risk avoidance / security factors and social and cultural environmental factors are factors for people interested in saving their money in Indonesian Islamic banks (BSI).

Keywords: Bank Syariah Indonesia, communit, Interest.

Analisis Faktor Ukuran Perusahaan, Struktur Kepemilikan, Dan Profitabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan

Desi Ferdianti — 2023-09-22

Those studies goals are designed to observe the factor evaluation of company size, ownership structure, and profitability on the time of financial reporting. Thisstudies is absolutely primarily based on financial statements of banking corporations listed to Indonesia stock exchange. A focused sampling method became used within the sampling of this examine. The records evaluation technique used on this examine is logistic regression evaluation. The statistics used on this examine had been received from secondary statistics in the form of annual accounts of organizations listed in Indonesia stock trading (IDX 2018-2020). The consequences of this examine imply that ownership structure has a positive and insignificant effect on financial reporting timeliness, even if company size and profitability have a positive and significant effect on financial reporting timeliness.

Keywords: Size¹; Ownership ²; Profitability³ ; On Timeliness ⁴

Pengaruh Islamicity Performance Index Terkait Nilai Perusahaan dengan Konsep Maqashid As-Syariah

Muhamad Atho’ illah — 2023-09-23

The Islamicity Performance Index is a performance measurement tool that is able to reveal the materialistic and spiritual values that exist in sharia companies. Performance measurement using the Islamicity Performance Index is only based on information available in the annual financial reports. This index refers to Profit Sharing Ratio, Zakat Performance Ratio, Equitable Ratio, Director Employess Welfare Ratio, Islamic investment vs non-Islamic investment, Islamic income vs non-Islamic income and AAOFI index. The results of this study indicate that Islamic financial performance (Islamicity Performance Index) is able to significantly and positively influence company value as measured using the concept of Maqashid as-Syariah. So that if the Islamic financial performance (Islamicity Performance Index) in the ranking is considered UNSATISFACTORY, it will have an impact on company value in the Maqashid as-Syariah concept which also tends to get a bad rating in the eyes of investors. And vice versa, if the rating is considered SATISFACTORY, then the value of the company will tend to get a good assessment and added value in the eyes of investors. Firm size is able to negatively moderate (weaken) the relationship of the Islamicity Performance Index to firm value in Islamic Commercial Bank companies. The results that occurred in this study could also be caused by macroeconomic factors that greatly affect the performance of Islamic banking in Indonesia with an increase in inflation which has a negative impact on Islamic banking financial performance (ROA).

Keywords: Islamicity Performance Index; syariah companies; Maqashid as-Syariah

Pengaruh Kerjasama Tim, Komunikasi, dan Komitmen terhadap Kinerja Karyawan di Pdam Tirta Deli

Imam Khairum Miza — 2023-09-23

The purpose of this study was to determine the effect of teamwork, communication and commitment on employee performance at PDAM Tirta Deli either partially or simultaneously. This type of research uses primary data and secondary data. While data collection techniques using observation, questionnaires and interviews. The sample of PDAM Tirta Deli employees is 43 employees. Data analysis techniques using multiple linear regression analysis, hypothesis testing (t test and F test), and the coefficient of determination. The results of this study prove that partially it is known that the t-count of Teamwork (X1) is 2,704 > 1,682, Communication (X2) is 2,309 > 1,682, and Commitment (X3) is 2,158 > 1,622, then H0 is rejected and Ha is accepted, which means it influences Employee performance, and simultaneously it is known that the F-count value is 20,706> F-table 2.85, so there is an influence of teamwork, communication and commitment to employee performance at PDAM Tirta Deli.

Keywords : Teamwork, Communication, Commitment, Employee Performance

Analisis Dampak Lingkungan dan Keekonomian Pembangkit Listrik Tenaga Co-firing Biomassa dan Batubara Sebagai Upaya Bauran Energi Terbarukan

Dhiyanti Nawang Palupi — 2023-09-23

Steam power plants are the largest contributor to carbon emissions in Indonesia. Utilizing biomass fuel through co-firing technology is one way to reduce carbon dioxide emissions. As part of an effort to increase the use of renewable energy, this study will assess the economic and environmental effects of co-firing biomass and coal power plants. This study uses a descriptive method of analysis of literature studies. The research results show that the continuous use of coal can lead to extinction. According to the data, the energy potential of biomass reaches 32.6 GW, with a new utilization of 1,895.7 MW, or around 5.8%. It takes more than 9 million tons of biomass every year to support the application of co-firing technology in 52 steam power plants in Indonesia. Various sources of biomass have the potential to support the application of co-firing technology. To achieve the target of 23 percent of the new renewable energy mix in 2025, the supply of biomass is very helpful. In addition to being able to increase its contribution to the renewable energy mix, the application of co-firing can also help the growth of the people's economy or circular economy.

Keywords: Coal, Biomass, Co-firing, Economy, Environment

Preferensi Pelanggan terhadap Pasar Online: Studi Kasus MarketPlace Shopee

Akbar Roseh — 2023-09-23

Then the charm of the Shopee Marketplace by using Google distribution from for 1 (one) week, the researcher obtained 97 respondents but those studied by researchers who were only included in the criteria for selecting Shopee products, then excluding 9 respondents who did not choose Shopee products, so only 88 respondents processed with SPSS Multiple regression, all variables remembered Y1, Y2, Y3 were tested one by one with the independent variables X1, X2, X3, X4, X5, X6, X7, so the categories related to the limbic map, the researcher took the three largest Shopee marketplace customer values are family, success and discipline. The family frequency of 91.8% in one family shows that they tend to shop online because they save money without having to leave the house, the Shopee application has been widely available. Success Value 80.6% the value of branches or comments from customers because they will be taken into consideration when buying. Thus the limbic map type of Shopee marketplace based on Hausel's theory is in Discipline/control. Customer preferences seen from the side of affection are influenced by entertainment, personalization and domain name variables. Customer preferences seen from the side of cognition are influenced by the quality of information, usability and domain names. Meanwhile, customer preference based on conation is 54% interactivity, information quality and usability.

Keyword: customers, online market, marketplace place shopee

Fenomena Maraknya Kopi Angkringan di Era Milenial Sekarang

Esa Wiranto — 2023-09-23

This article aims to find out the reasons for the phenomenon of the rise of angkringan coffee in the current millennial era. The type of research used in this article uses qualitative research with a phenomenological approach. Based on the results of the observations made, the researchers found that the rise of angkringan coffee was caused by several factors. Among them, taking advantage of opportunities to run an angkringan business, caring for culture, being aware of the quality of coffee produced from the country, changing behavior and hanging out habits of millennials, community and social space.

Keywords: Phenomenon, Millennials, Angkringan Coffee.

Diversitas Ekonomi Desa Mayangan Menggunakan Break Even Point sebagai Dasar Perencanaan Laba dalam Membangun Ekonomi Masyarakat: Studi Kasus Pantai Wisata Pondok Bali Kabupaten Subang

Erik Setiawan — 2023-09-26

The development of tourism in coastal areas has the potential to have a positive impact on the local community's economy. This study aims to analyze the role of the break even point as a basis for profit planning for economic diversity at Pondok Wisata Bali Beach in Subang Regency. The research method uses a qualitative approach with case studies to gain an in-depth understanding of economic dynamics and their impacts.The research findings reveal that Pondok Wisata Bali Beach has created various economic sectors around it, including hotels, restaurants, handicrafts, as well as local agriculture. This economic diversity has provided new opportunities in terms of income and employment, as well as empowering local communities through training and entrepreneurial opportunities. However, environmental sustainability constraints are also an issue that needs attention. The results of the calculation of the Break Even Point on Pondok Bali Subang tourism show that the income is above the break even point so that this Pondok Bali Subang tour earns profits and is safe from losses. This research provides valuable insights for decision makers and practitioners in developing sustainable tourism in the region.

Analisis Rasio Profitabilitas dan Likuiditas untuk Menilai Kinerja Keuangan Pada PT. Bukaka Teknik Utama Tbk Tahun 2018-2022

Selvina Putri — 2023-09-26

This study aims to analyze the financial performance of PT. Bukaka Teknik Utama Tbk, with a focus on profitability and liquidity ratios during the period 2018-2022. The method used is descriptive with a quantitative approach. This research aims to assess the company's ability to generate profits, meet short-term obligations, and improve its liquidity. The research findings indicate an improvement in profitability over the years, with an average net profit margin of 10.72%. However, operational efficiency remains a concern with an average gross profit margin of 16.95%. While PT. Bukaka Teknik Utama Tbk achieves an average return on assets (ROA) of 9.51%, the average return on equity (ROE) is 17.82%. Additionally, liquidity ratios, including the current ratio, quick ratio, and cash ratio, need to be evaluated to gain a better understanding of the company's financial condition. This study aims to provide deeper insights into the company's financial performance and recommend appropriate improvement measures.

Peran Mahasiswa KKN 42 UIN-SU Medan dalam Pengembangan Potensi Ekonomi Masyarakat di Desa Karang Gading Kecamatan Labuhan Deli Kabupaten Deli Serdang

Willy Zulfan — 2023-09-27

Karang Gading village business owners are focused on the sustainability of their businesses. community development with social assistance methods to help with the problems being faced. The aim of Student KKN is more directed towards empowering the community with a pattern of managing existing village potential into economically valuable products, branding village potential through various assistance provided to the community regarding the utilization of local village potential which is rich in agricultural potential. This activity includes several steps, including outreach activities regarding the value of economic development through income potential in the village, product making training, practice in making processed products, KKN implementers and participants conducting evaluations and the Karang Gading Village community socializing processed products to their respective RTs as models. The community gave positive reactions to the initiatives that have been carried out. The community in particular wants events that can increase awareness of the value of the Village Economy. The community service event with the theme "The Role of KKN 42 UIN-SU Medan Students in Developing Community Economic Potential in Karang Gading Village, Labuhan Deli District, Deli Serdang Regency" has gone well and well. attended efficiently by residents of Karang Gading Village on Wednesday 20 August 2023.

Lilin Aromaterapi Bunga Telang (Clitoria Ternatea L.) untuk Pemberdayaan Kewirausahaan Sosial sebagai UMKM Masyarakat di Kelurahan Kapias Pulau Buaya Kecamatan Teluk Nibung Kota Tanjung Balai

Alfina Damayanti — 2023-09-27

Scented candles can be alternative treatments using vapor from essential oils of various kinds of plants that can be inhaled to calm various conditions. Generally aromatherapy is done for the purpose of increasing mood, altering cognitive areas, and also can be used as an additional drug. The study aims to make a ready scented candle of sunflowers (Clitoria ternatea L.) for empowerment of social entrepreneurship as part of Kapias Pulau Buaya Village community and into an effort to improve the economy of local entrepreneurs. Research methods used for socialization and monitoring methods performed in the hall of the Al-Islamiyah mosque in August 2023. Studies show that these telase-scented candles are in solid form, light blue, aromatherapy is typical, and a percentage of the public's enthusiasm for understanding materials during aromatherapy training by 95%, with a 100% percentage of whole societies getting motivated to practice in the manufacture of scent candles, and 70% of society is motivated to become entrepreneurs.

Analisis Kebijakan Fiskal Pasca Pandemi Covid-19 Studi Kasus Indonesia

Leni Lenza Latifah — 2023-09-27

After the Covid-19 outbreak, there was a decline in various sectors in Indonesia, including the economic sector. Various efforts have been made to restore stability to the Indonesian economy. Fiscal policy is one of the government's efforts to restore the economy. Fiscal policy will have a significant impact on the Indonesian economy and bring major changes to Indonesia's development system. This fiscal policy is mainly determined by the government's involvement in economic activities. This is based on the government's role in achieving a prosperous society, one of which is the use of appropriate policy instruments. The research method uses qualitative research using a literature review method by collaborating with various literature related to Fiscal Policy in Indonesia. The data sources in this research are secondary data in the form of journals, articles, books and other relevant references. The results show that the government made a strategy by implementing fiscal policy on state revenues and expenditures with the aim of restoring the country's economy and stabilizing the community economy. However, with the impressive growth rate of the Indonesian economy, the government also needs to review and pay attention again and ensure that the assistance provided by the government can be allocated on target. And there is also a need for innovation in fiscal policy regulations that can create a new balance between business actors, including entrepreneurs, society and government.

Pemberdayaan Home Industry Pembuatan Tepung Sagu dalam Meningkatkan Perekonomian Keluarga: Studi Kasus Kelurahan Kwala Begumit Kecamatan Binjai Kabupaten Langkat

Annio Indah Lestari Nasution — 2023-09-27

This study aims to find out how the Empowerment of Home Industry for Making Sago Flour in Improving the Family Economy (Case Study of Kwala Begumit Village, Binjai District, Langkat Regency). This research is a descriptive qualitative research, data collection methods are observation, interviews and documentation. The subject of this research focuses on sago factory founders, managers and workers. Data analysis techniques in this study were data reduction, data presentation, and periodic conclusions drawn during the study. The results of this study indicate that the existence of this home industry can create jobs for the people of the village of Kwala Begumit Village, Binjai District, Langkat Regency. It is very well realized that the development of the community's economy through the small and medium business sector has proven to help the community in their family's economic life by reducing the level of unemployment that occurs in many rural areas. This is one of the distinctive characteristics of the small industrial sector, by continuing to develop and empower the community's economy, it will be able to help with the problem of lack of jobs and the large number of unemployed people in the village of Kwala Begumit Village, Binjai District, Langkat Regency. The development of the home industry that occurred in Kwala Begumit Village, Binjai District, Langkat Regency can be said to have increased and has developed because this area is the area that has the most number of micro businesses.

Pengaruh Motivasi, Disiplin dan Fasilitas terhadap Kinerja Pegawai Dinas Perhubungan Provinsi Sumatera Utara

M. Arif Widodo — 2023-12-01

This research aims to determine the partial influence of motivation on the performance of North Sumatra Province Transportation Service employees, to determine the partial influence of discipline on the performance of North Sumatra Province Transportation Service employees, to determine the partial influence on the performance of North Sumatra Province Transportation Service employees and to determine the effect motivation, discipline and facilities simultaneously on the performance of North Sumatra Province Transportation Service employees. This research uses a data collection method, namely a questionnaire or questionnaire, while the data analysis techniques used are the multiple regression analysis method, the Classical Assumption Test, the t test, the F test and the determination test. Based on the research results, it can be concluded that motivation has a significant influence on employee performance variables at the North Sumatra Province Transportation Service, which can be seen from the motivation t value which is greater than t table (2.240 < 1.65437). Apart from that, discipline has a significant influence on employee performance at the North Sumatra Province Transportation Service, which can be seen from the calculated value of the discipline variable being greater than ttable (4.921 > 1.65437). Furthermore, facilities have a significant influence on employee performance at the North Sumatra Province Transportation Service, which is known from the calculated value of the facility variable which is greater than ttable (13.292 > 1.65437) and there is a simultaneous influence of motivation, discipline variables and facilities together on performance. employee at the North Sumatra Province Transportation Service, where F value = 66.088 > F table 2.66 means Ha is accepted and Ho is rejected.

Harta dan Pengelolaannya dalam Al-Qur’an: Tinjauan Surah Al-Kahfi ayat 46

Pipi Arviana — 2023-12-02

One of the favors of Allah SWT to humans is wealth. Treasure can be used to fulfill the needs of life, worship, and help others. However, wealth can also be a source of fitnah and damage if not managed properly. This study aims to analyze treasure and how it is described in the Qur'an, especially in the meaning of baqiyat shalihat or good deeds. This research is a library research/study of literature using a descriptive qualitative approach with the Tafsir Science Method. The results of the study provide an explanation that in surah al-kahf verse 46 it is found that wealth has three positions, namely the adornment of the world, the support of life, and as a mandate from Allah SWT. Because wealth is impermanent and ephemeral, Allah Swt. reminds mankind that eternal good deeds are better than worldly treasures. Eternal good deeds include all good deeds done by humans, including utilizing wealth. In the perspective of Islamic economics, al-baaqiyat as-sholihat is defined as the process of managing wealth that has the value of virtue or good deeds, which includes 5 stages, namely wealth creation, wealth consumption, wealth purification, wealth distribution, and wealth protection in accordance with sharia or Islamic economic principles.

Penggunaan Artificial Intelligence, Software Akuntansi, dan Peneyebaran Berita di Sosial Media terhadap Jumlah Peminat Jurusan Akuntansi

Larissa Mavina Castro E. Silva — 2023-12-02

Accounting is one of the targeted study programs for prospective new students who want to continue their education to the university level. With technology that continues to develop from year to year, it makes some people think that graduates from accounting majors will later be replaced by the presence of advanced technology, such as Artificial Intelligence and Software that have been widely used by workers in accounting field. In addition, with many news on social media about threats to accounting graduates, many prospective students are rethinking entering and studying this department more deeply in the world of lectures

Pengaruh Kebijakan Kenaikan PPN 11 Persen dan Penagihan Pajak dalam Memenuhi Kewajiban Perpajakan Pelaku Usaha

Charles Wesley — 2023-12-07

In this study, researchers aim to show evidence about the effect of the 11 percent Value Added Tax increase policy and Tax Collection on the fulfillment of business tax obligations. Researchers selected and made small business owner in which there were also UMKM criteria in Parongpong District, West Bandung to serve as research objects. Accidental sampling is a technique used by researchers in sampling this research. The small business owner that the researchers encountered while conducting this research constituted the population, the sample used in this study amounted to 100 respondents from the results of calculations using the Lemeshow formula. Researchers analyzed the data from the results of this study using Multiple Regression Analysis which was then processed using SPSS. Data collection was carried out by means of researchers distributing questionnaires to respondents directly to small business owner found by researchers in Parongpong District, West Bandung. From this study, it was found that the 11 percent VAT Increase Policy variable partially had no influence on fulfilling the Tax Obligations of Small Business Owner while the Tax Collection variable had a partial effect on fulfilling the Tax Obligations of Small Business Owner . It was also found that the 11 percent VAT Increase Policy and Tax Collection variables simultaneously had an influence on fulfilling the Tax Obligations of Small Business Owner in Parongpong District, West Bandung.

Pengaruh Kebijakan Dividen, Kepemilikan Manajerial, dan Intellectual Capital terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan yang Terdaftar di Bursa Efek Indondesia

Erlisa Sulistianingsih — 2023-12-07

The aim of the study is to examine managerial ownership, intellectual capital on company value with Profitability as an intervening variable. The quantitative method uses samples of company financial reports listed on the IDX for 2020-2022 with classic assumption tests, hypothesis tests and Sobel tests. The study findings show 1) Dividend Policy and Intellectual Capital have a positive effect on Profitability, while Managerial ownership has a negative effect on Profitability. 2) Dividend policy, managerial ownership and profitability have a negative influence on company value, while Intellectual Capital has a positive influence. In the Sobel test, it is known that profitability as an intervening variable has an effect on dividend policy and intellectual capital on company value, but has no effect on managerial ownership on company value.

Pengaruh Manajemen Perubahan, Budaya Organisasi, dan Manajemen SDM terhadap Kinerja Perusahaan pada PT Recapital Asset Management

Dini Andriani — 2023-12-07

All organizations face a dynamic and changing environment. The demands of being a competitive organization mean that companies must respond more quickly to customer needs, and this can change over time. It can be said that the external environment of an organization tends to be the force that drives change. On the other hand, organizations internally feel the need for change, thus every organization will face the choice between changing or dying, suppressed by the forces of change. This research aims to determine the effect of change management on company performance, determine the effect of organizational culture on performance, to determine the effect of human resource management on company performance, and together to determine the effect of change management, organizational culture and resource management. Human Resources on Company Performance. This research uses quantitative methods and uses several theories as indicators. This research took data from the population of all PT Recapital Asset Management employees who were the object of the research, by distributing questionnaires. The results of this research show that there is an effect between management changes on company performance which can be determined by management change indicators at 18.4%, while company performance is still determined by other factors at 81.6%. Meanwhile, the strength of the relationship between the two is positive but at a low or weak level. There is an effect between organizational culture on company performance which can be determined by organizational culture indicators at 43.2%, while company performance is still determined by other factors at 56.8%, meanwhile the strength of the relationship between the two is positive but at a moderate level. There is an effect between HR management on company performance which can be determined by HR management indicators at 20.9%, while company performance is still determined by other factors at 79.1%, while the strength of the relationship between the two is positive but at a low or weak level. There is an effect between management changes, organizational culture, HR management together on company performance of 44.3%, while company performance is still determined by other factors at 55.7%. The strength of the relationship between the two is positive but at a moderate level.

Analisis Daya Saing Industri Koran di Kota Medan (Pendekatan SWOT)

Rafika Santri — 2023-12-07

This research aims to understand the problems faced by the newspaper industry in facing changes in consumer behavior and competition from digital media. Although newspapers remain a print medium, challenges arise from the transition of readers to digital platforms. The method used is descriptive qualitative research by collecting data from field observations and interviews with informants related to the newspaper industry. SWOT analysis identifies factors that influence the newspaper industry, from the strength of national networks to technological limitations. This literature review describes the opportunities and threats for the newspaper industry, while emphasizing the importance of adaptation to digital platforms and strong collaboration to compete in the modern media era. The research results identify internal and external factors that influence the newspaper industry in Medan, including strengths, weaknesses, opportunities, and threats.

Transitioning Job Redesign: Dampak Perubahan Sistem Kerja pada Saat dan Sesudah Pandemi COVID-19

Amanda Putri Prasetya — 2023-12-11

The unpredictable covid-19 pandemic has made many companies collapse. The number of regulations during the covid pandemic made the Company think a lot about the sustainability of the Company, the government also made various systems that needed to be implemented by the Company, one of which was the WFH system, which this system certainly changed the work system or transitioning job redesign, this is what will be examined in this study, using the literature review method this study will discuss what impacts occurred and changes that occurred during the pandemic and after the pandemic in the company.

Pengaruh Investment Opportunity Set Return On Asset dan Kepemilikan Manajerial terhadap Kebijakan Dividen dengan Likuiditas Sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

Nanda Putri Mawarda — 2023-12-14

This study aims to determine the influence of Investment, Opportunity Set, Return On Asset and Ownership Managerial against Policy, Dividend, with Liquidity as Variable Moderation on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research is a type of associative research. The number of samples in this study amounted to 36 companies from 216 populations during the 5th consecutive year of observations so the total sample was 180 observational data. The analysis technique used is Moderated Regression Analysis (MRA). In this case researchers used residual testing methods. Data collection techniques are using literature studies and documentation through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results showed that Investment Opportunit Set (IOS) had a positive but not significant effect on Dividend Policy (DPR), Return On Assets (ROA) had a negative and insignificant effect on Dividend Policy (DPR), Managerial Ownership (KM) had a negative and insignificant effect on Dividend Policy (DPR), Liquidity (CR) had a negative and insignificant effect on Dividend Policy (DPR), Liquidity (CR) cannot moderate the effect of Investment Opportunity Set (IOS) on Dividend Policy (DPR), Liquidity (CR) cannot moderate the effect of Return On Asset (ROA) on Dividend Policy (DPR), Liquidity (CR) cannot moderate the effect of Managerial Ownership (KM) on Dividend Policy (DPR) in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period.

Pengaruh Perbankan Syariah terhadap Pertumbuhan Ekonomi Indonesia

Deswita Fitri Arwendi — 2023-12-14

The purpose of this research is to determine the effect of total assets, financing provided, Third Party Funds (TPF), Non Performing Financing (NPF) on Indonesia's economic growth for 6 (six) years from 2017 to 2022. This research using quarterly secondary data from the first quarter of 2017 to the fourth quarter of 2022 sourced from Sharia Banking Statistics (SPS) published by the Financial Services Authority (OJK) for data on assets, Financing Provided, Third Party Funds, and Non Performing Financing (NPF). Meanwhile, economic growth data is measured using Gross Domestic Product (GDP) data from the Indonesian Central Statistics Agency (BPS). The data processing technique used in this research is multiple linear regression using Eviews version 12 software to determine the relationship between the dependent variable and the independent variable. The research results show: 1) Partially Total Assets and Financing Provided (PyD) have a significant and positive influence on Indonesia's economic growth. 2) Partially, Third Party Funds (TPF) and Non Performing Financing (NPF) have a insignificant influence on Indonesia's economic growth. 3) Simultaneously Total Assets, Financing Provided (PyD), Third Party Funds (TPF), and Non Performing Financing (NPF) have a significant positive influence on Indonesia's economic growth

Pengaruh Analisis Fundamental, Teknikal dan Bandarmologi terhadap Harga Saham Syariah yang Terdaftar di Jakarta Islamic Index Periode 2018-2021

Fajrika Namashuda — 2023-12-15

Equity-based sharia stocks that comply with Islamic principles. One of the sharia stock indices is the Jakarta Islamic Index (JII). JII is an index consisting of the 30 most liquid Islamic stocks on the IDX which was launched in 2000. To select 30 Islamic stocks to be included in the index calculation, there are additional criteria carried out by IDX, namely liquidity criteria. The liquidity indicators used are based on market capitalization and daily transaction value. Usually calculated based on the last one year period and every day there must always be transactions. This study uses a quantitative descriptive research method, namely research that emphasizes the analysis of numerical data processed by statistical models. This method is called the quantitative method because the research data uses numbers that indicate the value of the observation variable that leads to a certain time period. This research results that from the results of the t test table it is known that the fundamental analysis variables partially influence the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) in 2018-2021. From the results of the t test table it is known that the technical analysis variable has a partial effect on the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) for 2018-2021. From the results of the t test table it is known that the bandarmological analysis variable has a partial effect on the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) for 2018-2021. From the results of the f test table it is known that the variables of fundamental analysis, technical analysis, and bandarmological analysis simultaneously influence the prices of Islamic stocks listed on the Jakarta Islamic Index (JII) for 2018-2021.

Analisis Penggunaan Media Sosial Sebagai Alat Komunikasi Pemasaran dalam Meningkatkan Brand Awareness: Studi Kasus pada UKM Vebcake Tulungagung

Fia Tri Anggraini — 2023-12-15

Social media has now become something that is embedded in people's lives. In this digital era, social media users have increased a lot, so to gain effectiveness in marketing communications, Vebcake chooses to use social media. Through this strategy, Vebcake is able to increase brand awareness of its business. Marketing communications itself plays an important role in increasing brand awareness. Vebcake is a business operating in the bakery sector in Tulungagung that is well known to the public. This can be seen through Vebcake's social media, which has tens of thousands of followers and sales turnover which increases every year. Based on previous research, Vebcake already has good brand awareness. Consumers have a good perception of the Vebcake Brand and say that the products from the Vebcake Brand are delicious and high quality at an affordable price. This research aims to describe the implementation of marketing communications via social media carried out by Vebcake to increase brand awareness. This research uses a qualitative approach with a descriptive type. The results of this research found that Vebcake implements a marketing communication mix regularly so that the public can be aware of the existence of the Vebcake Brand. The marketing communication mix carried out is in the form of advertising, sales promotion, public relations and publicity, online marketing and social media, mobile marketing, direct and database marketing, and personal selling. The obstacles that Vebcake faced while carrying out this marketing communication were the problem of miscommunication and the communication device (smartphone) which was damaged.

Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai Puskesmas Pangkalan Kabupaten Karawang

Hoeruddin Hoeruddin — 2023-10-11

The purpose of this research is to analyze the effects of work motivation on the staff at Base Puskesmas, both individually and in conjunction with work discipline. This investigation made heavy use of quantitative techniques. Sixty people from the Base Health Center took part in the study. Saturated slingapple sampling was used in this study. In this research, linear regression analysis was performed at a significance level of 5% using the f test and t test. The study found that pegawwai employees' performance improved when they were more disciplined at work (tvalue = 2,623) > ttable = 2,002, and that Base Health Center employees' performance improved when they were more motivated at work (fvalue = 26,095) > ftable = 3,158. Motivation and workplace discipline only accounted for 47.8% of the variance in performance because other factors accounted for the remaining 52.2%.

Pengaruh Kompensasi dan Motivasi Kerja Terhadap Kinerja pada Driver Gojek di Kabupaten Karawang

Muhammad Faris Latif — 2023-10-11

The purpose of this study was to find out and explain the effect of compensation and work motivation on the performance of motorcycle taxi drivers in Karawang Regency. This research was conducted using quantitative research methods, with data analysis using multiple linear regression and data collection using a questionnaire or questionnaire. Based on the results of the study, it shows that compensation has a positive and significant effect on driver performance. Work motivation has a positive and significant influence on driver performance. Simultaneously the two variables examined, namely compensation and work motivation have a positive and significant effect on performance.

Pengaruh Adanya E-Commerce terhadap Kesejahteraan Masyarakat Melalui Variabel Pengangguran di Indonesia

Dhita Diana Dewi — 2024-01-10

This research aims to determine the influence of e-commerce on people's welfare through unemployment variables in Indonesia using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The current development of information technology has created new types and business opportunities where business transactions are increasingly carried out electronically. Ecommerce is a type of electronic business mechanism that focuses on individual-based business transactions using the internet as a medium for exchanging goods or services between two institutions and direct consumers, bypassing the constraints of space and time which have so far been dominant. With the existence of the internet, in this case e-commerce, it is hoped that it will be able to reduce the unemployment rate in Indonesia, in order to create prosperity for the Indonesian people. It was found that all indicators weighted on each latent variable were valid and significant, with good reliability on all latent variables of community welfare, information and computer technology (e-commerce) and employment (unemployment).

Manajemen Aset dan Liabilitas dalam Bank Syariah: Analisis Komprehensif Institusi Keuangan Berprinsip Syariah

Abdul Rosyid Siregar — 2024-01-10

The Islamic banking industry in Indonesia, since the establishment of Bank Muamalat Indonesia in 1991, has experienced rapid growth, reaching its peak in 2019. This growth is evident not only in financial aspects but also involves a broader performance assessment, including Sharia principles and organizational governance. The assets of Islamic banks have achieved remarkable milestones, strengthening Indonesia's position as a key player in the global Islamic banking arena. New approaches such as the Sharia Maqhasid Index (SMI) highlight the attainment of Sharia goals, while fund management and the phenomenon of mergers between BRIS, Mandiri Syariah, and BNI Syariah forming Bank Syariah Indonesia (BSI) underscore the urgency of assessing asset liability management in the context of sustainability in Indonesia's Islamic banking sector.

Perhitungan Harga Pokok Produksi dalam Menentukan Harga Jual pada UMKM Kangen Roti

Ade Alhadi — 2024-01-10

Analyze the cost of producing tiny bread in determining the selling price per slice of bread based on the profit desired by Kangen Roti using the full costing and variable costing methods. This research is a descriptive research with data collection techniques using interviews and documentation techniques. The results show that there are differences in the results of calculating the cost of goods manufactured and selling prices between the full costing and variable costing methods. Production costs generated according to calculations with the Full Costing method are IDR 750 and with the Variable Costing method that is IDR 656, while according to the results of data processing with the full costing method approach that is IDR 1,114 and with the Variable Costing method that is IDR 806, and in setting the selling price using the competitor's price method, Kangen Roti sets a selling price of IDR 1,500 and earns a profit of 100% the production price of IDR 750, but after conducting research the results of data processing show that the cost of production is IDR 1,114 and the price selling using the cost plus pricing method with an expected profit of 40% of Kangen Roti is IDR 1,575

Analisis Kritis Anggaran Pertahanan: Studi Literatur Tentang Metode Pengelolaan dan Evaluasi

Leo Sianipar — 2024-01-10

Defense budget is an essential component in a country's defense strategy. The selection of effective methods in managing and evaluating defense budgets can have a significant impact on national defense capabilities. Therefore, this study aims to critically analyze the methods of managing and evaluating defense budgets through relevant literature studies. The method used in this research is literature review, involving the collection and analysis of journals, books, government reports, and other relevant publications. This research involves an in-depth examination of the methods of managing and evaluating defense budgets that have been implemented by countries across the globe. The analysis results indicate that there is significant variation in the approaches to managing and evaluating defense budgets in different countries. Commonly used methods include top-down and bottom-up approaches, cost-benefit analysis, risk analysis, and strategic planning techniques. Furthermore, this research also identifies the challenges faced by countries in managing and evaluating defense budgets, such as political complexity, strategic uncertainty, and resource limitations. This study provides valuable insights into the methods that can be applied in managing and evaluating defense budgets. In the context of national defense planning, a profound understanding of these various methods can assist countries in optimizing their resource allocation, enhancing the efficiency and effectiveness of defense budget management, and strengthening national defense capabilities.

Keywords: Defense Budget, Budget Management, Budget Evaluation, Defense Strategy, National Defense Planning.

Pajak Karbon sebagai Instrumen Kebijakan untuk Mendorong Transisi Energi dan Pertumbuhan Ekonomi yang Berkelanjutan

Galih Rakasiwi Soekarno — 2024-01-15

Energy transition and sustainable economic growth have become global priorities in addressing climate change. Carbon taxation has been recognized as one of the effective policy instruments in reducing carbon emissions and promoting the use of clean energy sources. However, the implementation and impact of carbon taxation are still subject to debate, particularly in the context of economic growth. Therefore, this research aims to investigate the role of carbon taxation in energy transition and economic growth, as well as identifying the associated benefits and challenges. The concept of carbon taxation and its impact on energy transformation are the main focus of this study. Within the concept of carbon taxation, the appropriate tax rate and effective design are crucial keys. Carbon taxation can provide economic incentives to reduce carbon emissions and encourage the use of clean energy sources. However, its implementation faces challenges such as uneven social impacts and international coordination. Case studies of countries adopting carbon taxation are also conducted to illustrate the real-life experiences and impacts of this policy. Carbon taxation has great potential in driving energy transition and sustainable economic growth. Through carbon emission reduction, increased utilization of clean energy, technological innovation, and revenue for investment, carbon taxation can bring significant benefits. However, challenges in implementation and international coordination need to be overcome. Inclusive supportive policies, proper tax design, and strong international cooperation are some recommendations to optimize the benefits of carbon taxation.

Keywords: carbon taxation, energy transition, economic growth, carbon emissions, clean energy sources.

Analisis Biaya Ekonomi Serta Dampak Lingkungan Penggunaan Gasoline dan Biofuel Sebagai Bahan Bakar Transportasi

Prisila Dinanti — 2024-01-15

Global warming is not the newest issue we are facing. Until now, the issue of global warming is still a topic of discussion among world-class researchers. Global warming is the increase in the earth's temperature or the average temperature of the atmosphere, sea and earth's land that we are experiencing today. The amount of carbon obtained at this time is the result of industrial, transportation, household and commercial activities in the use of energy consumption. In order to suppress rising temperatures, the government has made the decision to continue its commitment to reducing greenhouse gas emissions by taking a number of strategic steps in the management of the energy, transportation and energy sectors. The government's strategy in the transportation sector is to transition oil-fueled vehicles into electric motorized vehicles. The strategic step to reduce fossil energy consumption is to increase the production of environmentally friendly energy such as bioethanol. However, mixing bioethanol as an environmentally friendly alternative fuel faces problems. Related to the obstacles that become obstacles due to the relatively high cost of bioethanol production, resistance from local entrepreneurs, and limited supply. This writing is by applying the Literature Review method. Literature review contains descriptions of theories, findings and other research materials derived from reference materials as the basis for research activities. In terms of economic and environmental aspects, the use of bioethanol in vehicle fuel can be an alternative solution that must be continuously developed and produced.

Keywords: Biofuels, Economic Costs, Gasoline, GHG Emissions, Environment

Analisis Implementasi Hankamrata di Indonesia ditinjau dari Aspek Anggaran Pertahanan Negara

Karolus Evantino — 2024-01-15

Defense and security are the main elements of the sustainability of a sovereign state with a variety of strategies that will be applied in accordance with national and even international dynamics. In formulating defense and security policies, national vigilance becomes a reference for various threats that go back and forth. Indonesia, which adheres to the Universal People's Defense and Security System (SISHANKAMRATA), has developed short and long-term defense strategies with efforts to optimize defense resources both in terms of infrastructure and technological and management adjustments. One of the main elements in developing potential defense resources is the source of funds or budget. In allocating the defense budget, the main concern is the creation, maintenance and equipping of the armed forces. The purpose of writing this article focuses on the concept and implementation of the Universal People's Defense System (SISHANKAMRATA) in terms of state defense budget management. The research method used is a literature study. The results of the literature study show that it is important for the government to make defense force development plans through sufficient and balanced budget allocations to create reliable defense capabilities. The program must be implemented in a transparent and accountable manner so that the available budget can be utilized as efficiently as possible for a utilization of the importance of a concept of defending the Unitary State of the Republic of Indonesia.

Penerapan Konsep Maslahah pada UMKM Tahu Desa Laut Dendang Kabupaten Deli Serdang

Misna Hasibuan — 2024-01-25

This study aims to analyze the application of the concept of maslahah to the Tofu UMKM of Laut Dendang Village, Deli Serdang Regency by focusing on the 3 elements therein, namely hifdzu an-nafs (maintenance of the soul), hifdzu al-mal (maintenance of property) and hifdzu al-bi'ah (maintenance of the environment). This research uses descriptive qualitative research methods, with data sources used in the form of primary and secondary data. The data collection techniques used are interviews, observation and documentation. The results obtained show that the application of the concept of maslahah to Tofu UMKM in the element of hifdzu an-nafs (maintenance of the soul) is able to provide comfort and maintain health for employees, the community and the surrounding environment from the dangers of pollution and help people meet their basic needs. Then the application of the concept of maslahah in Tofu in the element of hifdzu al-mal (maintenance of property) is that Tofu UMKM obtain their assets in a good way through buying and selling, use their assets in accordance with sharia and there is no element of taking other people's property because they are able to provide appropriate salaries to their employees so that no one feels wronged. And the application of the concept of maslahah in Tofu UMKM in the element of hifdzu al bi'ah (environmental maintenance), namely Tofu UMKM is able to minimize environmental pollution by managing and utilizing its waste so that environmental pollution does not occur.

Analisis Pengaruh Literasi Keuangan dan Gaya Hidup terhadap Perilaku Keuangan pada Mahasiswa di Kota Batam

Apriana Apriana — 2024-01-27

Financial problems not only disturb people who have families, but also experienced by students. The lack of financial design and hedonic style makes it difficult for students to manage their finances. Therefore, for students, it is very important to have self-control on their income and understand about financial management. The purpose of the study is to understand the influence of financial literacy and lifestyle on financial behavior in students in Batam city. Samples were taken using the slovin formula, which was 267 students, data was collected by distributing questionnaires, and measuring data with Likert scale. In addition, the SPSS program version 26 is used in assisting data processing, namely for namely for data analysis (descriptive statistical tests, classical assumption tests, data quality tests, influence tests and hypothesis tests). His research resulted in "(1) financial literacy has a significant influence on financial behavior as evidenced by significance values of 0.000 < 0.05 and t-value of 6.788 > t-tables valued at 1.97, (2) lifestyle has an insignificant influence on financial behavior as evidenced by significance valued at 0.361 > 0.05 and t-value valued at 0.916 < t-tables valued at 1.97, (3) financial literacy and lifestyle with Simultaneously had a significant influence on his financial behavior which was proven using significance worth 0.000 < 0.05 and F-value which was valued at 32.481 > F-table which was valued at 3.03”.

Analisis Strategi Pemasaran Pembiayaan Murabahah pada Produk Cicil Emas dalam Meningkatkan Jumlah Nasabah: Studi Kasus BSI KCP. Medan Marelan

Aswan Nawawi Harahap — 2024-01-30

The development of the world of Islamic banking in Indonesia has grown rapidly. Where Islamic banking products must have the right strategy. There is no visible marketing strategy that has taken place at BSI KCP. Medan Marelan where there has been a decrease in the number of gold installment product customers at BSI KCP. Medan Marelan and the lack of public understanding of the benefits of owning gold installment products. The background of this research is to find out the company's strategy in an effort to increase the number of customers of Cicil Emas products at BSI KCP. Medan Marelan.The research method used is field research (field research) which is descriptive qualitative. Data collection techniques were carried out through observation, interviews and documentation with the BSI KCP. Medan Marelan, Based on the results of the research conducted, it can be concluded that in maintaining and improving BSI KCP. Medan Marelan has several marketing strategies, namely using a marketing mix consisting of 7P (product, price, place, promotion, people, physical evidence, process)

Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Initial Public Offering (IPO) pada Perusahaan yang Listing di BEI

Kevin Fitricia — 2023-08-31

The purpose of this study was to compare the financial results of IDX companies before and after their IPO to determine if there is a correlation between the two. Purposive sampling was employed to choose a subset of the study population (n=42) from among the full (n=51) population. All information for this study comes directly from the IDX's official website, making it a secondary data source. A company's financial results before and after its initial public offering (IPO) serve as independent and dependent variables, respectively. While a documentation study is utilized to collect data. A comparison of the company's liquidity ratio, leverage ratio, profitability ratio, and activity ratio before and after its IPO was found to be statistically significant (P .05) or not (P >.05), respectively, using the Wilcoxon Signede-rank test method.

Keyword: Initial Public Offering (IPO), Liquidity Ratio, Leverage Ratio, Profitability Ratio, and Activity Ratio, Financial Performance