Publication Search

The purpose of this study was to determine the effect of leverage, profitability, company size, company age, Capital Adequacy (Capital Adequacy Ratio) and independent commissioners on Islamic social reporting (ISR). The research time period used is 6 years, namely the 2015-2020 period. The population of this research is Islamic Bank. The sampling technique used a purpose sampling technique. The type of data used is secondary data obtained from the official website of each Islamic Bank. The analysis method used is panel data regression. The results showed that leverage (DER) had a negative effect on Islamic social reporting (ISR), while profitability (ROE), company age and independent commissioners had no effect on Islamic social reporting (ISR). while company size and Capital Adequacy (Capital Adequacy Ratio) have a significant effect on the disclosure of Islamic Social Reporting (ISR) at Islamic Bank in Indonesia and Then together, the variable leverage (DER), profitability (ROE), company size, company age, Capital Adequacy  and independent commissioners have an effect on Islamic social reporting (ISR).    

The purpose of this research is to examine the effect of Managerial Ownership, Debt Convenant and Litigation Risk on Accounting Conservatism. The population in this study consisted of manufacturing companies, the consumer goods industry sub-sector which were listed on the Indonesia Stock Exchange in 2015-2018. A sample of 12 companies used in this study was found by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that independent Debt Convenant does not have a statistically significant effect on Accounting Conservatism while Managerial Ownership and Litigation Risk have a significant negative effect on Accounting Conservatism. The results show that managerial ownership has a significant positive effect on Accounting Conservatism, and Litigation Risk has a significant positive effect on Accounting Conservatism, debt agreements do not have a significant effect on Accounting Conservatism, and managerial ownership, litigation risk together have an effect on Accounting Conservatism.  

Penelitian ini memilki tujuan untuk mengetahui apakah terdapat pengaruh dari Green Marketing dan Kemajuan Teknologi terhadap minat beli Green Product pada mahasiswa FEBI UIN Sulthan Thaha Saifuddin Jambi. Jenis penelitian ini adalah penelitian kuantitatif deskriptif  sampel yang dipilih pada penelitian ini adalah Mahasiswa FEBI angkatan 2018, 2019, dan 2020 sebanyak 100 mahasiswa sebagai sampel. untuk memperoleh data peneliti melakukan penyebaran kuisioner skala likert kepada responden. Teknik analisis data yang digunakan adalah uji asumsi klasik, uji regresi berganda dan uji hipotesis. Hasil pada penelitian ini menunjukkan bahwasanya Green Marketing memiliki pengaruh yang positif terhadap minat beli Green Product untuk kemajuan teknologi juga memiliki pengaruh yang positif dan signifikan terhadap minat beli Green Product  dan juga memiliki pengaruh secara simultan antara variabel Green Marketing dan Kemajuan Teknologi terhadap variabel  minat beli Green Product yang berdasarkan dari hasil uji F, untuk besar pengaruh dari variabel Green Marketing dan Kemajuan Teknologi terhadap variabel  minat beli Green Product berdasarkan hasil uji koefisien determinasi  adalah sebesar 38,4% dan 61,6% lainya dipengaruhi variabel yang tidak diteliti oleh peneliti.  

Briquettes are alternative energy that can be used as substitutes of petroleum and gas. Coal briquettes generally have a slowignition time. Therefore, this study modifies coal briquettes by adding a  blazingstimulant of palm frond fiber and potassium chlorate. The objectives to be achieved in this study  wereto find out the effect of pressure variations modificationsof coal briquettes to the ignition time. In this study, the briquetting process was done by varying pressure of 200 Psi, 300 Psi, 400 Psi, 500 psi and 600 Psi. Coal briquette powder particle size used in this study was 80-100 mesh while the particle size of oil palm frond fibers used were 40-50 mesh. The results showed that the fastest ignition time obtained at a pressure of 200 Psi with ignition time 132 seconds. In conclusion, the pressure variations  on coal briquettes modifications infunced ignition time.     

This study aims to exam ine the effect of transformational leadership on turn over intention and OCB by considering the role of psychological empowerment and   affective commitment. Conducted at WS Warung Steak, this study involved 121  participants.  For the analysis of this study using SEM-PLS w ith SmartPLS version 3.0. The finding of this study is that  transformational  leadership  has  a  significant  negative effect  on  turnover intention. Transformational leadership has a positive effect on employee  OCB behavior. Transformational leadership has a significant positive effect on psychological empowerment. Transformational leadership has a significant positive  effect on affective commitment. Psychological empowerment has a significant  positive  effecton employee OCB behavior. Psychological empowerment has a significant negative effect on turnover intention. Affective  commitment  has  a  positive  and  significant  effect on OCB. OCB behavior of  employees  has a negative  influence  on  turnover  intention. Psychological empowerment mediates the relationship between transformational leadership on employee OCB. Psychological empowerment has been shown to mediate the effect of transformational   leadership on turn over  intention. Affective commitment mediates transformational leadership in OCB . Further research is recommended to develop further research on the relationship of transformational leadership to turnover intention and OCB by considering other variables in order to obtain more in -depth results.

Futsal merupakan olahraga yang membutuhkan ketahanan fisik yang lebih dibandingkan dengan sepak bola. Banyaknya tenaga yang dikeluarkan oleh pemain mengakibatkan kelelahan sebelum pertandingan berakhir. Kelelahan dapat menyebabkan seseorang mengalami dehidrasi dan menurunkan performa. penelitian ini bertujuan untuk mengetahui pengaruh pemberian air kelapa dan air gula aren terhadap status hidrasi dan performa pada pemain futsal SMK Makarya 1 Jakarta. Metode yang digunakan adalah Quasi Eksperimen dengan pendekatan Nonequivalent Control Group Design. Teknik pengambilan sampel menggunakan Purposive Sampling diperoleh sebanyak 18 responden. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan sebelum dan setelah perlakuan pada kelompok air kelapa muda, air gula aren muda dan air mineral (p-value=0,00) terhadap status hidrasi. Terdapat pengaruh yang signifikan sebelum dan setelah perlakuan pada kelompok air kelapa muda dan air gula terhadap performa (p-value=0,027 dan p-value=0,028). Tidak terdapat pengaruh yang signifikan sebelum dan setelah perlakuan pada kelompok air mineral terhadap performa (p-value=0,917). Adanya peningkatan status hidrasi dan performa lebih tinggi pada kelompok air kelapa dibandingkan dengan air gula aren dan air mineral. Kesimpulan dari penelitian ini adalah kelompok yang mengonsumsi air kelapa muda lebih efektif meningkatkan status hidrasi dan performa.

 Financial performance is a description of the temptation or success of the company's program implementation in realizing the company's vision and mission. This study aims to examine the effect of performance on the company's financial value at PT. Andhika's lamp. This study used three stages of data analysis, namely descriptive statistical analysis, classical assumption test, and multiple linear regression analysis with a significance level of 5%. The results of this study prove that the variables of liquidity and profitability have a significant effect on firm value. While the solvency variable has no significant effect on firm value.  

Organizational Citizenship Behavior is an important aspect for employees in the health sector. This study aims to determine how much work motivation and job satisfaction have an impact on employee OCB. Multiple regression analysis was used as a method of data analysis and descriptive analysis to find out the general description of the respondents. The findings in this study conclude that work motivation and job satisfaction both simultaneously and partially have a positive impact on OCB. The company is expected to pay attention to the motivation and job satisfaction of its employees so that they work more at work and work beyond the applicable formal rewards.

Penelitian ini bertujuan untuk menguji pengaruh perputaran piutang terhadap return on equity (ROE) pada CV. Parulian Sojuangon Panggabean Group Kabupaten Tapanuli Tengah. Penulis menggunakan metode penelitian dalam deskriptif kuantitatif untuk membahas permasalahan yang dihadapi oleh keuangan perusahaan. analisis data dijelaskan penggunaan hasil beberapa analisis sub-data yang linear mengenai perputaran piutang (rasio lancer) terhadap return on equity (ROE) (Y). Hasil penelitian menunjukkan adanya hubungan yang positif antara perputaran piutang dan return on equity pada CV. Parulian sojuangon panggabean Group Kabupaten Tapanuli Tengah sebesar 0,322, sehimgga apabila diimterpretasikan dalam skala nilai dapat dikategorikan rendah. Persamaan regresi yang diperoleh Y= 0,143 + 0,134X  yang menunjukkan pengaruh perputaran piutang terhadap return on equity pada cv. Parulian sojuangon panggabean Group Kabupaten Tapanuli Tengah. Uji t menunjukkan bahwa hipotesis yang diajukan ditolak (tidak signifikan) kebenarannya, dimana t hitung 0,590>2,07387, yang berarti return on equity belum tentu bertanbah sebesar koefisien regresi/slop (0,319) apabila variable perputaran piutang ditambah dengan satu satuan. Sementara koefisien determinasi  diketahui bahwa perputaran piutang hanya berperan sebesar 10,4 % terhadap return on equity pada CV.parulian Sojuangon Panggabean Group Kabupaten Tapanuli Tengah dan sisanya sebesar 89,6% dipengaruhi factor lain yang tidak dimasukkan dalam model.    

This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy.  Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy.     

This research was conducted using secondary data on financial statements that have been published through the official website of each bank by downloading financial report data. The population in this study are Islamic commercial banks in Indonesia in 2015-2020. By using non-probability sampling method, the total sample obtained in this study is 36 data from 6 Islamic commercial banks. The analytical method used in this study is multiple regression analysis using Eviews software version 10 and Microsoft Excel 2016. Based on the research, it shows that leverage, profitability, firm size, firm age, and liquidity together have an influence on the disclosure of Islamic social reporting ( ISR).    

This study aims to test and provide empirical evidence about the effect of profitability, solvency, audit opinion and firm size on audit report lag on transportation companies listed on the IDX for the period 2016 – 2021. With a total sample of 15 companies with a period of 6 years, 90 samples were obtained. observed. The analysis method of this research uses panel data regression through software eviews 12. The results show that firm solvency has a positive effect on audit report lag while profitability, audit opinion and firm size have no effect on audit report lag.  

The purpose of this study was to determine the effect of firm size, debt level, managerial ownership, audit comitte on earnings persistence in property and real estate companies listed on Indonesia Stock Exchange (IDX). The research time period use is 6 years, namely the 2016-2021 period. The sampling technique use purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data use is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The result showed that the company’s debt level had no effect on earnings persistence. Meanwhile, cash flow volatility has a effect on eranings persistence.    

The purpose of this study is to determine the effect of managerial ownership, ios, and leverage on earnings quality in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 6 years, namely the 2016-2021 period.The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The type of data used was secondary data obtained from the Indonesia Stock Exchange website.The analytical method used is panel data regression analysis using the eviews 9.0 data processing program. The results show that managerial ownership has a positive effect on earnings quality, while ios and leverage have no effect on earnings quality.    

Penelitian ini bertujuan untuk menguji Pengaruh Tingkat Suku Bunga Kredit Terhadap Pertumbuhan Nasabah Pada Credit Union (CU) Tani Sehat Sipeapea Kabupaten Tapanuli Tengah. Penulis menggunakan metode penelitian deskriptif kuantitatif untuk membahas permasalahan yang dihadapi oleh keuangan perusahaan . Analisis data dijelaskan dengan mengunakan hasil beberapa analisis sub-data yang linear mengenai tingkat suku bunga kredit terhadap pertumbuhan nasabah. Hasil penelitian menunjukkan adanya hubungan yang negatif antara tingkat suku bunga kredit dan pertumbuhan nasabah pada Credit Union (CU) Tani Sehat Sipeapea Kabupaten Tapanuli Tengah sebesar -0,544 sehingga apabila diinterpretasikan dalam skala nilai dapat dikategorikan rendah. Persamaan regresi yang diperoleh Y= 86,088 – 4,476X  yang menunjukkan pengaruh tingkat suku bunga kredit terhadap pertumbuhan nasabah pada Credit Union (CU) Tani Sehat Sipeapea Kabupaten Tapanuli. Uji t menunjukkan bahwa hipotesis yang diajukan ditolak (tidak Signifikan) kebenarannya, dimana t hitung -1,123 < 3,18245 yang berarti pertumbuhan nasabah belum tentu bertambah sebesar koefisien regresi / slop (-4,476) apabila variabel tingkat suku bunga kredit ditambah dengan satu satuan. Sementara koefisien determinasi diketahui bahwa tingkat suku bunga kredit hanya berperan sebesar 29,6% terhadap pertumbuhan nasabah pada Credit Union (CU) Tani Sehat Sipeapea Kabupaten Tapanuli Tengah dan sisanya sebesar 70,4% dipengaruhi faktor lain yang tidak dimasukkan dalam penelitian.

Penelitian ini bertujuan untuk mengetahui besarnya pengaruh Gaya Kepemimpinan dan Kompensasi terhadap Kinerja Karyawan dibagian kebersihan pada PT. Bujaya Karya Makmur Di Rumah Sakit Inco Sorowako. Populasi dalam penelitian ini adalah seluruh karyawan dibagian kebersihan pada PT. Bujaya Karya Makmur di Rumah Sakir Inco Sorowako yang berjumlah 14 orang. Jumlah sampel yang digunakan sebanyak 14 orang sehingga dikatakan penelitian populasi (Arikunto). Pengumpulan data dilakukan dengan menggunakan metode observasi, wawancara, kuesioner, dan dokumentasi. Hasil kuesioner telah di uji validitas dan reliabilitasnya juga telah di uji, asumsi klasik berupa asumsi normalitas, multokolonieritas, asumsi auto korelasi dan asusmsi heterokedastisitasnya. Metode analisis data menggunakan teknik analisis regresi berganda. Dengan menggunakan program Statistical Product and Service Solution (SPSS). Hasil penelitian menunjukkan gaya kepemimpinan tidak berpengaruh positif dan tidak signifikan terhadap kinerja karyawan dengan nilai sig. variabel (X1) sebesar 0.445 > 0,05. Dan nilai t hitung (-0.729) < ttabel (1.7613), kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai sig. variabel (X2) sebesar 0,000 < 0,05. Dan nilai t hitung (7.502) > ttabel (1,7613), juga gaya kepemimpinan dan kompensasi secara simultan berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai f hitung sebesar 32,035 dan nilai f tabel sebesar 2,51, sehingga nilai f hitung (32,035) > f tabel (2,51) dengan nilai signifikan 0,000 < 0,05. Yang berarti gaya kepemimpinan dan kompensasi berpengaruh positif dan signifikan terhadap kinerja karyawan dibagian kebersihan pada PT. Bujaya Karya Makmur di Rumah Sakit Sorowako.

The reason for this study is to examine the impact of the religiosity, halal name and word of mouth on purchasing decisions. Religiosity, Halal Label, Word of Mouth, and Purchase Decision are the dependent variables analyzed in this study. The example utilized in this study comprised of 100 clients of Wardah restorative items. Through the distribution of questionnaires, the purposive sampling method was used for sampling. Validity and reliability tests, classical assumption tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, model feasibility tests (F tests), individual parameter significance tests (t statistic tests), and coefficient tests were utilized in this study's data analysis. determination (R2) using the SPSS software. Word of mouth had a positive and significant impact on purchasing decisions, and religiosity had a positive and significant impact. Halal Label had a positive and significant effect.

Penelitian ini bertujuan untuk mengetahui pengaruh Return On Equity (ROE), Free Cash Flow (FCF), dan Current Ratio (CR) terhadap Harga Saham pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia tahun 2019 - 2021. Jenis data yang digunakan pada penelitian ini adalah data kuantitatif. Sumber data yang digunakan yaitu data sekunder berupa laporan keuangan tahunan. Populasi penelitian adalah seluruh perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia periode 2019 - 2021 yaitu 27 perusahaan perbankan. Model analisis data yang digunakan untuk menjelaskan pengaruh variabel-variabel fundamental terhadap harga saham adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel Return On Equity tidak berpengaruh terhadap harga saham, variabel Free Cash Flow tidak berpengaruh terhadap harga saham, Current Ratio tidak berpengaruh terhadap harga saham, dan Return On Equity, Free Cash Flow dan Current Ratio secara bersama-sama tidak berpengaruh terhadap harga saham perusahaan di sektor teknologi yang terdaftar di bursa efek Indonesia periode 2019-2021.

This study aims to explain the influence simultaneously (together) or partially between the influence of social media marketing Instagram, brand image and product quality on purchasing decisions. This study uses a quantitative approach with survey research methods to obtain primary data. The research variables are Social Media Marketing Instagram (X1), Brand Image (X2) and Product Quality (X3) as influencing variables and Purchase Decision variable (Y) as affected variables. The population in this study are consumers of MS Glow Panakukkang users in Makassar City. The number of samples in this study were 100 consumer respondents of MS Glow Panakukkang by taking the entire population and serving as samples. The data collection method used is the distribution of questionnaires. The data analysis technique in this study used multiple regression analysis which was previously carried out with Validity, Reliability, Classical Assumption Tests (normality test, multicollinearity test, heteroscedasticity test) then tested the hypothesis through T test, F test and coefficient of determination test. The results of this study indicate that partially, Instagram social media marketing does not have a positive effect, while brand image and product quality have a positive and significant effect on purchasing decisions for MS Glow Panakukkang. Meanwhile, simultaneously the results of this study also show that social media marketing, brand image and product quality have a positive and significant effect on purchasing decisions for MS Glow Panakukkang products.

Penelitian ini adalah penelitian komparatif dengan metode quasi experiment. Penelitian ini bertujuan untuk membandingkan hasil belajar Teorema Pythagoras siswa dalam dua kelas. Kelas yang pertama disebut Kelas Eksperimen dengan perlakuan (treatment) adalah model pembelajaran Berbasis Masalah, sedangkan kelas kedua disebut Kelas Kontrol dengan perlakuan adalah model Pembelajaran Langsung. Berdasarkan hasil penelitian yang dilaksanakan di kelas VIII SMP Negeri 5 Tabukan Utara, diperoleh perbedaan hasillbelajar siswa  yang signifikan antara siswa yang menggunakan modellPembelajaran Berbasis Masalah dengan siswa yang menggunakan model Pembelajaran Langsung. Rata-rata data post-test yang terkumpul dari Kelas Eksperimen, yaitu   lebih dari  rata-rata data post-test di Kelas Kontrol yang hanya .