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New normal life aims to improve faith and religiosity, by worshiping according to their respective beliefs. Work engagement is also the feeling of workers being comfortable with their work or organization so that faith or worship is needed to be comfortable with their work or organization. This study aims to examine how religiosity has on employee performance with work engagement as mediation for company employees in Salatiga City. The sample in this study uses the calculation with the Slovin formula with a sample of 100 employees. Sampling using simple random sampling. There are three measuring tools for data analysis in testing the hypothesis, namely Simple Regression Analysis, Multiple Regression Analysis, and Sobel Test through Classical Assumption Test, Model Goodness Test, and Validity and Reliability Test. The results of hypothesis testing are that religiosity has a positive effect on work engagement, work engagement has a positive effect on employee performance, and religiosity affects employee performance through work engagement.

The purpose of this study is to find out whether audit quality and audit lag can affect going concern audit opinions during the 2018-2020 period in property and real estate sub-sector companies. This study uses secondary data obtained from company auditor reports taken on the Indonesia Stock Exchange website or www.idx.co.id. In this study, there were 159 companies studied during the 2018-2020 period. The test results in the hypothesis used are logistic regression analysis which results that audit quality does not affect going concern audit opinion while audit lag affects going concern audit opinion.

Penelitian ini terkait dengan situasi pandemi covid-19 yang melanda Indonesia, membuat UMKM melakukan perubahan cara penjualan. UMKM melakukan upaya dengan metode pemasaran untuk memecahkan masalah. Cara pemasaran harus sesuai dengan kondisi masyarakat yang terkena dampak. Penelitian ini mengkaji penggunaan metode pemasaran offline dan pemasaran online apakah dapat meningkatkan penjualan. Objek penelitian ini adalah responden yang berasal dari konsumen UMKM di toko buah Pak Desaya. Dimana UKM yang bergerak di bidang pemasaran sayur dan buah mengalami penurunan omzet penjualan. Hasil penelitian menunjukkan bahwa pemasaran offline dapat berpengaruh positif terhadap peningkatan omset penjualan. Pemasaran offline menciptakan nilai bagi pelanggannya dan membangun hubungan pelanggan yang baik dan mengambil nilai lebih dari tanggapan pelanggan sebagai imbalannya. Demikian juga pemasaran online berdampak positif terhadap peningkatan omset, karena mampu membangun dan menjaga hubungan dengan pelanggan. Kegiatan penjualan online dapat memfasilitasi pertukaran ide, produk, dan layanan yang dapat memuaskan konsumen

This research aims to determine the degree to which liquidity, profitability, and leverage affect dividend policy in Food and Beverage Sub Companies listed on the IDX from 2017 to 2019. Purposive sampling is conducted in this kind of quantitative study, with up to 11 samples drawn from a total of 32 organizations. In this study, the following analytical tools were applied: the Validity Test, Reliability Test, Classic Assumption Test, Multiple Linear Regression Analysis, t Test, F Test, and Coefficient of Determination Test. To the study's findings based on the limited test, liquidity significantly affects dividend policy. Leverage has a low positive impact on dividend policy as well as a low positive impact on profitability.

The purpose of this study is to analyze the effect of operational costs and operational costs on sales volume. The research method used is quantitative research. The data used is in the form of secondary data, namely the financial statements of PT. XYZ on type C motorcycle products in 2016-2020. Based on multiple linear regression analysis tests, the results of (1) operational costs did not have a significant effect on sales volume, (2) promotional costs did not have a significant effect on sales volume, and (3) operational costs and promotional costs did not have a significant effect on sales volume.

Education should be a center of attention in Indonesia, education services for the community, must continue at the level throughout the country. Implementation and service of education in Indonesia is still uneven, still focused on big cities. Many areas in Indonesia find it difficult for the public to obtain educational services, Jakarta as the national capital, as if everything is there and available there, but it must be admitted for Banten Province which is adjacent to the Special Capital Region of Jakarta. Data from the Central Statistics Agency (BPS) for 2016, shows that the average length of schooling in the Banten region is only 8.37 years, in Serang District some students have to risk their lives because the school is damaged, so that classrooms are used alternately. Based on data released by the Ministry of Culture and Culture, there are 48% of schools in Banten that have been damaged and are not suitable for normal use as school rooms. The Banten Education Office stated that there are many problems driving the low net enrollment rate (APM) in schools in Banten, including inadequate facilities and infrastructure, educational services are not evenly distributed, and the community's level of education is still low. This research is intended to identify and examine the existence of the image of higher education, peers and facilities and infrastructure in influencing students' interest in continuing their education to a higher level. The method used in this study is a quantitative method with descriptive and verification properties. The analysis tool used is path analysis with the help of the SPSS for Windows 25 program. The results of the study show that there is an influence from the image of higher education, peers and facilities and infrastructure on interest in college.  

Taxes are people’s contributions for the state treasury which are used for the construction of facilities either at the central or regional governments. This research purpose to knowing is the taxpayer awareness, understanding of taxpayers, and public services of tax authorities on taxpayer compliance in the Karangayar area. The type of data used in this study is primary data, data collection used by questionnaire. The sample in this study amounted to 100 taxpayer respondents, whose sample collection used accidental sampling method. The data analysis method used in this study is multiple linear regression test. The results of this study indicate that awareness taxpayer, taxpayer understanding, and the taxpayer services have a significant effect on taxpayer compliance.

Corporate governance is an important aspect in the company. The impact and implementation of corporate governance has become interesting for various companies because it substantially controls the management of institutions. This study analyzes the impact of elements of corporate governance (CG) which includes the composition of the board on the performance of banking institutions listed on the Indonesia Stock Exchange (IDX). The research population involved 25 banking institutions which are commercial banks in Indonesia. The data taken has a span of 4 years (2017, 2018, 2019, and 2020). Spearman correlation is used to identify the relationship between corporate governance and banking financial performance. The results of this study indicate that there is a positive relationship or correlation between the number of board personnel and the financial performance of commercial banks. The number of independent directors has a positive significant relationship with ROA, ROE and EPS, job duality has a positive significant relationship with ROA and EPS, and board meetings have no significant relationship with financial performance.

customer experience marketing is important to learn because changes in the behavior of customers who do not only see the product or service not only from service or from the quality of the product or service but more than that, namely experience, the experience must be unforgettable and positive. This study aims to predict the effect of customer experience on word of mouth either directly or indirectly using a mediating variable, namely customer satisfaction, this study uses an instrument, namely a questionnaire distributed to 100 customers of Bank Mandiri Syariah Jombang. and the results of the study show that the variable customer experience has a direct and indirect effect on word of mouth through customer satisfaction, and the variable costumer satisfaction directly affects word of mouth

This study aims to determine the integration level of Southeast Asian stock market with the world stock market using an international capital asset pricing model. The countries that were sampled in this study were Indonesia, Malaysia, Philippines, Singapore and Thailand. The sample period starts from January 2000 until August 2016. This study uses an partially-segmented international capital asset pricing model by including the assumption of residual that were correlated between asset pricing equations. Because of this assumption, the seemingly unrelated regression (SUR) estimation method is more appropriately compared to the ordinary least square (OLS) method. The results of this study indicate that the integration level of Southeast Asian stock market varies. The Singapore and Thailand stock markets are fully integrated with the world stock market, the Indonesian and Malaysian stock markets are partially integrated with the world stock market, while the Philippine stock market is segmented with the world stock market. This finding shows the difference in the effectiveness of the stock market liberalization process in Southeast Asia

This research was conducted to prove accounting conservatism to creative accounting with GCG as moderating. Property and real estate sub-sector companies in 2018-2019 are the population of this study. Purposive sampling is a research method in selecting samples, resulting in a sample of 30 companies. Data is secondary data obtained through the official website of the Indonesia Stock Exchange (IDX) and data in the form of financial reports. For data processing using Partial Least Square (PLS) application assistance. This study finds evidence that accounting conservatism affects creative accounting, the audit committee plays a role in weakening creative accounting actions when influenced by accounting conservatism, however, the proportion of independent commissioners is unable to moderate accounting conservatism on creative accounting. The implication of this research is the importance of the audit committee as a supervisor in corporate governance and accounting conservatism to minimize creative accounting.

This study aims to examine the effect of the composition of the board consisting of Board Size, Board of Directors, Non-Affiliate Directors, Board of Commissioners, Independent Commissioners, and Audit Committee on profitability (ROA) of banking companies listed on the IDX in 2016-2020. The problem of this research is caused by the existence of a research gap from previous studies. In this study, the sample was taken by adopting a purposive sampling method, a sample of 38 sector companies. This research uses secondary data which is downloaded from the official website of Bloomberg. The analytical method adopted for the research hypothesis is multiple linear regression. From the results of data processing, the research shows that BDSIZE, DCOMM, and INDCOMM have a significant effect on the profitability (ROA) of the banks listed on the IDX. DDIRECT, NONAFFDIRECT, AUDIT have no significant effect on the ROA of the banks listed on the IDX.

The Covid-19 pandemic has had an impact on various sectors of life, including a shock effect for the banking industry. The decline in bank credit growth in mid-2020 is evidence of the shock effect. To anticipate various effects, the central bank supports the government by issuing various policies. BPR is growing rapidly in both urban and rural areas. BPR is seen as able to directly touch the community and small business owners with various financial activities. However, at the beginning of the COVID-19 pandemic, OJK recorded a very high credit restructuring value. Similar conditions were also experienced by BPRs in the Residency of Semarang. This study aims to determine whether there is a difference (which is a shock effect) in the financial performance of BPR before and during the covid-19 pandemic. The sample obtained by purposive sampling method is as many as 62 BPR located in the Residency of Semarang. This study uses secondary data in the form of quarterly BPR financial reports. Financial performance analysis was carried out using the CAMEL method. As a result, financial performance in terms of the capital ratio (CAR) and liquidity ratio (LDR) was proven to be affected by the shock effect of the COVID-19 pandemic because there were significant differences between before and during the COVID-19 pandemic. Financial performance in terms of asset quality, management ratios and income, each of which is measured by the ratio of NPL, ROA and BOPO, it is proven that there is no difference between before and during the covid-19 pandemic.

This study aims to determine the difference in results in predicting bankruptcy using the Altman Z-Score model and the Springate S-Score model, as well as ineasures which model is most accurate in predicting bankruptcy at retail companies at Indonesia. The population used in this study are retail companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period with a sample of 11 companies. The sampling method used in this study was purposive sampling. The data analysis technique used multiple discriminant analysis. The results showed that there were differences in the results in predicting bankruptcy before and during the pandemic. Based on the two measurement methods used, before the pandemic there were 4 companies that were declared bankrupt and 7 companies that were declared healthy. During the pandemic, 8 companies were declared bankrupt and 3 companies were declared healthy. The bankruptcy model that has the highest level of accuracy is the Springate S-Score.

The purpose of this study is to analyze the effect of quality human resource, quality application, reward and punishment, organization management, and socialization and training on the effectiveness of the preparation of cash withdrawal planning. This research method uses primary data with a sample of 92 respondents. The analytical tool used is SmartPLS version 3.3.3. The results of the study show that the quality of human resources and reward and punishment have a positive effect on the effectiveness of the preparation of cash withdrawal planning. Application quality and organizational management have no effect on the effectiveness preparation of cash withdrawal planning. However, socialization and training have a negative effect on the effectiveness of the preparation of cash withdrawal planning.  Keywords: cash withdrawal planning (RPD), quality human resource, quality application, reward and punishment, organization management, socialization and training

This study aims to determine the effect of Free Cash Flow, Asset Structure, Liquidity, Profitability, Sales Growth, and Business Risk on Debt Policy in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2016-2020. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2020 period, namely 53 companies. The samples taken were 24 manufacturing companies. Sampling was done by purposive sampling technique. The variables in this study are Free Cash Flow, Asset Structure, Liquidity, Profitability, Sales Growth, and Business Risk as independent variables and Debt Policy as the dependent variable. The data analysis technique used in this research is multiple linear regression analysis with classical assumption test. Partial test results show that Free Cash Flow has no effect on debt policy, Asset Structure has no effect on debt policy, Liquidity affects debt policy, Profitability affects debt policy, Sales Growth does not affect debt policy, and Business Risk affects debt policy . Meanwhile, simultaneous testing shows that Free Cash Flow, Asset Structure, Liquidity, Profitability, Sales Growth, and Business Risk have an effect on Debt Policy.

This study aims to determine and analyze the effect of non-performing loans (NPL), loan to deposit ratio (LDR), operational costs on operating income (BOPO) on financial performance at Islamic commercial banks for the period 2015 to 2020. The approach uses a quantitative approach with . The type of data used in this study is quantitative data sourced from secondary data. The data collection technique in this study used a documentation study. The data analysis used is multiple linear regression with the results of this study showing that the NPL of non-performing loans has an effect on the Financial Performance (ROA) of Islamic Commercial Banks in 2016 and 2020. The ratio of loans to deposits (LDR) has no effect on Financial Performance (ROA) in Islamic Commercial Banks in 2016 and 2020. Operational costs on operating income (BOPO) affect the Financial Performance (ROA) of Islamic Commercial Banks in 2016 and 2020. Simultaneously the influence of non-performing loans (NPL), loan to deposit ratio (LDR) ), operational costs on operating income (BOPO) affect the Financial Performance (ROA) of Islamic Commercial Banks in 2016 and 2020

This study aims to analyze the effect of liquidity, capital structure, firm size, and operational risk on the company's financial performance. The population of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Sampling used the purposive sampling method so as to produce 123 manufacturing companies that matched the criteria. Analysis of the data in this study using multiple linear regression. The results of the study prove that liquidity has no effect on the company's performance, capital structure has a positive and significant effect on the company's performance, the size of the company has a positive and significant effect on the company's performance, the company's operational risk has a negative and insignificant effect on the company's performance

This research analyzes cryptocurrency fundamentals during the pandemic COVID-19 significantly affected cryptocurrencies during a brief period of financial panic. Technological advances resulted in the shift of traditional currencies towards digitalization. Volume and market cap variables are used as independent variables. The cryptocurrencies in this study are Bitcoin, Ethereum, Binance Coin, Ripple, and Dogecoin, which have the top 10 largest market capitalization. The research data was taken on the CoinMarketcap.com website from the beginning of the pandemic in Indonesia in March 2020 – to February 2021. The results showed that the Market Cap of Bitcoin, Ethereum, Binance Coin, Ripple, and Dogecoin had a significant effect on the price. Furthermore, the volume of Bitcoin, Ethereum, Binance, and Dogecoin has an effect and is significant on the price. In comparison, Ripple Volume has no effect and is not significant to the price. This implies that highly speculatively priced cryptocurrencies have the same fundamental value as stock prices.

Penelitian yang digunakan dalam Penulisan ini bertujuan untuk mengetahui Strategi Implementasi Literasi Keuangan Terhadap Proses Pengambilan Kredit Usaha Rakyat (KUR) pada PT Bank Rakyat Indonesia (Persero)Tbk. Kantor Cabang Tamalanrea Makassar. Metode penelitian yang digunakan oleh penulis yaitu metode deskriptif yaitu mendasarkan pada hasil interview dengan informan. Untuk mendapatkan informasi yang dibutuhkan dalam  Literasi Keuangan Keuangan Terhadap Proses Pengambilan Kredit Usaha Rakyat (KUR) pada PT Bank Rakyat Indonesia (Persero)Tbk. Kantor Cabang Tamalanrea Makassar, penulis menggunakan pengamatan langsung ke lapangan serta melakukan wawancara pada pegawai yang bertanggung jawab pada Literasi Keuangan pada Pengambilan Kredit Usaha Rakyat (KUR). Setelah melakukan analisa dan pembahasan masalah, penulis memperoleh kesimpulan bahwa Literasi Keuangan dalam Proses Pengambilan Kredit Usaha Rakyat (KUR) pada PT Bank Rakyat Indonesia (Persero)Tbk. Kantor Cabang Tamalanrea Makassar sudah efektif, karena dengan diterapkannya Literasi Keuangan PT Bank Rakyat Indonesia (Persero)Tbk. Kantor Cabang Tamalanrea Makassar memperoleh peningkatan laba serta memberikan dampak yang baik bagi perusahaan.