Publication Search

55,485 articles from 432 journals · 1,579 citations tracked

Showing 12381-12400 of 17,191

Analytics

Al hadad, Nasrulllah; Widiyati, Dian

Jurnal Riset Rumpun Ilmu Ekonomi 2024 Lembaga Pengembangan Kinerja Dosen

This research aims to analyze the influence of company growth, funding decisions and dividend policy on company value. This research was conducted by analyzing the financial reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 9 technology sector companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are Company Growth (X1) as the first independent variable, Funding Decisions (X2) as the second independent variable, and Dividend Policy (X3) as the third independent variable and Company Value (Y) as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using EViews 12 Student Version Lite software. The research results show that the best model is the Fixed Effect Model (FEM). The results of this study show that partial company growth has no effect and is not significant on company value, partial funding decisions have a significant effect on company value, partial dividend policy has no effect and is not significant on company value, and simultaneously company growth and funding decisions and Dividend Policy influences Company Value.

Anggik Firda Safara; Tania Apriliyanti; Aminatuzzuhro Aminatuzzuhro

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

The purpose of this study was to determine whether Tax avoidance, Dividend Policy, and Agency cost have a significant effect on firm value in manufacturing companies listed on the IDX 2020-2023. This study uses a descriptive quantitative approach which aims to explain the effect of the independent variables, namely Tax avoidance, Dividend Policy, and Agency cost on the dependent variable, namely firm value. The analysis method used in this study is multiple linear regression analysis, partial test (t test), coefficient of determination (R2 test) and simultaneous F test. The results of multiple linear regression analysis show that the three variables (X) show a positive effect on the variable (Y). The result of the partial test (t test) shows that all variables (X) have a significant effect on variable (Y). The result of R2 test shows that variable (Y) is influenced by variable (X) of 42.9% and the remaining 51.7% is influenced by other variables not examined in this study. And the simultaneous F test shows that variable (X) has a significant effect on variable (Y).

Cut Martlita Ariestiani; Putri Arini Septya Agustin; Pramandyah Fitah Kusuma

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

This reasearch aims to examine and analyze the effect of tax sanctions, motivation and level of education on taxpayer compliance behavior in the Pakal district of Surabaya. The unit of analysis in this study is an individual taxpayer who is domiciled in the Pakal district as many as 100 people. The sampling technique used purposive sampling. Data analysis used multiple linear regression method. The results of the study show that tax sanctions have a significant effect on taxpayer compliance. Taxpayer motivation has a significant effect on taxpayer compliance. Education level has a significant effect on taxpayer compliance. Thus, it is concluded that tax sanctions, taxpayer motivation and education level have a significant effect on individual taxpayer compliance who live in the Pakal district of Surabaya.

Dimas Sanjaya; Yenni Samri; Rahmat Daim Harahap

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Current economic developments have been encouragingcompany growth to enlarge and expand spacescope of business. Likewise, current information systems havemakes it easier for companies to deal with problems that may occur in the payroll process. Objective This research is to find out how the system is implemented payroll accounting at the Medan Haji General Hospital and for find out whether the payroll accounting system is implemented by Companies can help management in decision making towards salary. This type of research is a type of qualitative research with a descriptive approach that uses primary data such as results of interviews with the company and secondary parties such as structureorganization. Data collection techniques were carried out using techniques observation, interviews, and literature, data analysis methods used is a descriptive method. This research was conducted in Medan Haji General Hospital which is located on Jl. Hajj Hospital – Estate terrain and research time starts in January 2024 until the completion of this thesis. The results of this research show that the accounting system implemented by the Hajj General Hospital to handle payroll has been quite adequate in helping company management in making decisions regarding salaries, p This is good because the company employs employees from a wide range levels and in very large numbers and provide rewards for their services in the form of salaries, so the company must have effective accounting system.

Andri Ariansyah Nasution; Rahmi Syahriza; Nur Fadhilah Ahmad Hasibuan

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village Government is required to be transparent and informative regarding every realization of APBDes implementation. To provide information and ensure ease of obtaining information, a supporting information system is needed, namely an accounting information system. An accounting information system can be said to be effective depending on the ease of the system and the use of the system by its users. This research has a problem formulation, namely how is the accounting information system in the management and accountability of APBDes in the Cinta Makmur village government, is the accounting information system in the management and accountability of APBDes implemented? by the Cinta Makmur Village government has been running effectively, and what are the obstacles and efforts in the accounting information system in the management and accountability of the APBDes implemented by the Cinta Makmur village government. The approach method used is descriptive qualitative to produce descriptive data in the form of written or spoken words from people and observed behavior. Based on the results of this research, the accounting information system in the Cinta Makmur village government is less effective. So it is recommended to the Cinta Makmur Village Government to provide further training for village officials regarding the preparation of APBDes reports and the implementation of accounting information systems in order to increase the effectiveness of implementing the accounting information system in Cinta Makmur Village.

Mukhlis Fathurrohman; Viki Bayu Mahendra; Difaudin Alasykari; Muhammad Raihan Al-Firdaus

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The aim of this service is to increase religious moderation for teachers at the Al-Qur'an Education Park and Mosque Takmir in Lemahbang village, Jumapolo sub-district, Karanganyar district so that in carrying out their social activities they can provide coolness and provide a message of peace, especially for the children of the Al-Qur'an Education Park and the community. common for the Takmir of the Mosque. This service was carried out with consideration because Lemahbang village consists of many mass organizations, including Muhammadiyah, Nahdlatul Ulama, Al-Qur'an Tafsir Council, Indonesian Da'wah Council Institute and others. This service activity was carried out in Lemahbang village, Jumapolo subdistrict, Karanganyar district in February 2023. Lemahbang subdistrict consists of 20 RTs and 8 RWs and there are 8 villages in it. This activity involved Al-Qur'an Education Park teachers and mosque Takmirs throughout Lemahbang village which was carried out through three phases, namely preparation, implementation and evaluation. This religious moderation service activity is based on 4 things, namely tolerance, accommodating local culture, national commitment and non-violence. The results of this service show that the four things that underlie religious moderation are implemented well by the teachers at the Al-Qur'an Education Park and Takmir mosque in Lemahbang village. This happens because of their commitment to maintaining the calm of Lemahbang village where they live.

Marce Anggun Lestari; Purwatiningsih Purwatiningsih; Elmira Siska

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

PT. Bank Maybank Indonesia Tbk has well-classified employees, aiming to achieve the company's success. Therefore, employees' performance should be driven by work motivation and a conducive work environment to attain optimal employee performance. This study focuses on the effect of motivation and working environment on employee performance on PT. Bank Maybank Indonesia Tbk. The first research objective is to analyze the effect of motivation variables on employee performance, the second is to analyze working environment variables on employee performance and the last is to analyze the effect of motivation and working environment on employee performance of PT. Bank Maybank Indonesia Tbk. This research uses a quantitative approach, which comes from the philosophy of positivism. This method is used for the purpose of researching certain populations and samples. The data analysis methods used are data quality instrument testing, classical assumption testing, multiple linear regression testing, and hypothesis testing. The research results partially show that there is a positive and significant influence of motivation variables on employee performance and partially also show that there is a positive and significant influence of work environment variables on employee performance. Simultaneous or joint research results show that there is a positive and significant influence of work motivation and work environment variables on employee performance.

Marce Anggun Lestari; Purwatiningsih Purwatiningsih; Elmira Siska

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

PT. Bank Maybank Indonesia Tbk has well-classified employees, aiming to achieve the company's success. Therefore, employees' performance should be driven by work motivation and a conducive work environment to attain optimal employee performance. This study focuses on the effect of motivation and working environment on employee performance on PT. Bank Maybank Indonesia Tbk. The first research objective is to analyze the effect of motivation variables on employee performance, the second is to analyze working environment variables on employee performance and the last is to analyze the effect of motivation and working environment on employee performance of PT. Bank Maybank Indonesia Tbk. This research uses a quantitative approach, which comes from the philosophy of positivism. This method is used for the purpose of researching certain populations and samples. The data analysis methods used are data quality instrument testing, classical assumption testing, multiple linear regression testing, and hypothesis testing. The research results partially show that there is a positive and significant influence of motivation variables on employee performance and partially also show that there is a positive and significant influence of work environment variables on employee performance. Simultaneous or joint research results show that there is a positive and significant influence of work motivation and work environment variables on employee performance.

Widiyati, Dian; Lukmana, Fariz

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of deferred tax burden, tax planning, and intellectual capital on company value in sector consumer non-cyclicals sub sector food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the number of samples in this study, as many as 41 companies obtained through the purposive sampling method were the object of research in accordance with the criteria. A sample of 205 data was obtained. This study used regression analysis of panel data, using Eviews 9. Based on the results of the analysis tested, it shows that (1) Deferred tax burden, tax planning and intellectual capital simultaneously affect the value of the company. (2) Deferred tax burden has no effect on company value, (3) Tax planning has no effect on company value, (4) Intellectual capital has a negative and significant effect on company value.

Annisa Kirana Putri; Pahrurroji Pahrurroji; Sri Widyastri

Jurnal Manajemen dan Pendidikan Agama Islam 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Education in schools is often perceived as a process that limits individual freedom. Therefore, the educational process is considered incapable of changing the individual. Instead, education tends to be a tool to maintain existing social structures and tends to meet only the needs of industry. This study aims to analyze the process of implementing the Islamic Montessori method in instilling the values of Islamic education in the South Tangerang Kiswah School, as well as explaining the supporting and inhibiting factors in implementing the Islamic Montessori method in instilling the values of Islamic education in the South Tangerang Kiswah School. This study uses a type of qualitative research, with a qualitative descriptive approach. The results of this study indicate that: 1)The implementation of the Islamic Montessori method in instilling the values of Islamic education is carried out by instilling the values of faith, worship and morals that are adapted to the learning areas in the Islamic Montessori method. 2) Factors that influence the inculcation of Islamic educational values through the Islamic Montessori method in Kiswah Schools, namely: supporting factors (teachers as educators and facilitators, school environment, parents, and friends), and inhibiting factors (self and environment family).

Ahmad Januarsyah; Iliyanti Iliyanti; Husein Bafadhal

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The background to the problem of this research is looking at the habits of the people of Rambutan Masam Village, which to this day still preserve the tradition of the Ngebeng Dance, where the dance shows men dancing in a bancian style, plus the costumes and make-up of the men are really made to resemble Woman. The main problem in this research is: what is the process of implementing the Ngebeng Dance tradition in Rambutan Masam Village, and what is the perspective of Islamic law on this problem.This research is a field research conducted in Rambutan Masam Village. The population is several people who understand the history of the ngebeng dance, such as heads of traditional institutions, community leaders, while the sampling technique used was purposive sampling, namely 10 people who were directly involved. in the implementation of the ngebeng tradition and the researchers interviewed directly. Because to get data in the field it is collected by observation and interviews. Next in analyzing. The data writer used an empirical juridical approach method, because in discussing the research problem he used legal materials, both written and unwritten laws or both primary legal materials and secondary legal materials.The results of the research show that the process of implementing the ngebeng dance tradition is still preserved to this day and still maintains the content of the dance as taught by the ancestors, where men in the dance are dressed in such a way as to resemble women. So this dance tradition according to Islamic law is haram even though it aims to entertain.

Siti Muhana; Hansen Rusliani

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Leasing is one of the muamalah practices carried out by humans in everyday life. In Islam itself, it is highly recommended for humans to help each other, cooperate, because in reality humans cannot live well without the help of other humans. Rentals are also carried out by the people of Kuala Keritang village to fulfill their living needs. This type of research is a research method using qualitative research which is based on the research process by producing descriptive data in the form of writing and expressions obtained directly in the field. Data collection techniques use observation, interviews and documentation methods. To obtain valid data, researchers used primary data sources and secondary data. The results of this research are that the god-rental agreement in Kuala Keritang Village was carried out verbally, there was no written or other evidence that it was made directly between the rice field owner and the rice field tenant. The rental agreement is carried out when the rice field owner and tenant know each other and there are still family ties. Leasing is done because the tenants do not have land to manage and the rice field owners are no longer able to work on their own fields.

Jeanet Putri Shintya Nubatonis; Fransina W. Ballo; Novi Theresia Kiak

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the development of financial technology, many payment system innovations have emerged, one of which is the Indonesian Standard Quick Response Code (QRIS). This research aims to determine the implementation of QRIS for business actors in the Kupang City Traditional Market. This research uses a qualitative approach, with data collection methods conducting interviews, observation, documentation. The results of this research show that the Quick Response Code Indonesian Standard (QRIS) is an electronic payment tool to make it easier for people to carry out transactions. Through QRIS, people can feel the ease of making transactions anytime and anywhere, even outside bank operational hours. However, in its implementation there are several obstacles, namely a weak internet connection so that the transaction process carried out by traders is hampered, the cellphones owned by traders are not yet sophisticated so they cannot make transactions, lack of knowledge and a 0.3% deduction from the transaction value.  

Rossy Nur Intan Damayanti; Kifni Yudianto

Transformasi: Journal of Economics and Business Management 2024 Universitas 17 Agustus 1945 Semarang

Air transportation is any activity that uses aircraft to transport passengers or goods or cargo for one or more airport trips that is time efficient and more effective, and still prioritizes safety to this day. On time performance has a very important influence in the world of aviation. This research uses descriptive qualitative research methods, sources those interviewed were members of Apron Movement Control. The results of this research show that the number of parking stands to achieve on time performance (OTP) at Husein Sastranegara Bandung International Airport has been fulfilled. Apron Movement Control (AMC) officers in optimizing the number of parking stands to achieve On Time Performance (OTP) for flights at Husein Sastranegara Bandung International Airport optimize the use of parking stands that can be used, First Come First Service, Good Communication and Coordination with units related, and Placing the aircraft parking position not too close to the terminal (Remote Stand).    

Assyifa Alfianda; Astuti Handayani; Cahyan Syari; Sa’I Frida Rejeki; Aprilla Putri +1 more

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The aim of outreach to this school through community service activities is to increase the spirit of independence of students at SDN 056604 Purwobinangun, Emplasmen Village, Sei Bingai District, Langkat Regency. By participating in all the activities at the school, our socialization team plays a role in giving extraordinary enthusiasm to the students. The results of the outreach carried out by the socialization team to students showed that students had high enthusiasm for learning and enthusiasm in welcoming the Republic of Indonesia's independence day. The outreach team invites students to continue to remember the services of our independence heroes who died on the battlefield to defend and defend Indonesia so that Indonesia could become independent. With the program that has been held by the socialization team, we hope that we can strengthen relationships and increase insight and enthusiasm for students to become future generations of the nation who have a strong heroic spirit, are obedient, responsible and intelligent in the future.

Dhelvia Devitha Shalihah; Purwatiningsih Purwatiningsih; Elmira Siska

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of the era of globalization is increasingly developing and making human work easier in research. This research aims to find out how much influence discipline and the work environment have on employee performance at the Bogor City MSME Service. The research method is a quantitative approach using nonprobability sampling data collection techniques. The number of samples using the Slovin formula was 56 respondents. Primary data was collected using questionnaires in Likert scale units. Data processing uses SPSS 26 software for instrument testing, classical assumption testing, multiple linear regression analysis, hypothesis testing, and coefficient of determination. The results of this research were proven in the partial test on the discipline variable (X1) of 0.000 < 0.05 and the calculated t value of 5.352 > t table value of 2.005 that H0 was rejected and Ha was accepted and on the environmental variable (X2) of 0.005 < 0.05 and the calculated t value of 0.661 < t table 2.010 so that H2 is accepted, meaning that the environment has no statistically significant effect on performance (Y). Then, through simultaneous testing of the two variables at a calculated F value of 24,271 > F table 3.17 and a significance of 0.000 < 0.05, it is concluded that H0 is rejected and H1 accepted, which means that both discipline variables (X1) and environmental variables (X2) simultaneously influence performance (Y).

Dhelvia Devitha Shalihah; Purwatiningsih Purwatiningsih; Elmira Siska

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of the era of globalization is increasingly developing and making human work easier in research. This research aims to find out how much influence discipline and the work environment have on employee performance at the Bogor City MSME Service. The research method is a quantitative approach using nonprobability sampling data collection techniques. The number of samples using the Slovin formula was 56 respondents. Primary data was collected using questionnaires in Likert scale units. Data processing uses SPSS 26 software for instrument testing, classical assumption testing, multiple linear regression analysis, hypothesis testing, and coefficient of determination. The results of this research were proven in the partial test on the discipline variable (X1) of 0.000 < 0.05 and the calculated t value of 5.352 > t table value of 2.005 that H0 was rejected and Ha was accepted and on the environmental variable (X2) of 0.005 < 0.05 and the calculated t value of 0.661 < t table 2.010 so that H2 is accepted, meaning that the environment has no statistically significant effect on performance (Y). Then, through simultaneous testing of the two variables at a calculated F value of 24,271 > F table 3.17 and a significance of 0.000 < 0.05, it is concluded that H0 is rejected and H1 accepted, which means that both discipline variables (X1) and environmental variables (X2) simultaneously influence performance (Y).

Subur Wibowo

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Blood transfusion safety is a top priority in the management of transfusion services, considering the risk of pathogen transmission and adverse transfusion reactions. With advances in technology, there are significant opportunities to improve blood filtration and processing processes, which could significantly reduce these risks. This study aims to evaluate the effectiveness of new technologies in screening and processing transfusion blood in reducing pathogen contamination and improving patient safety. This research method involves a comparative analysis of historical data on the incidence of transfusion reactions and the incidence of infection transmission before and after the implementation of pathogen filtering technology and improved blood processing systems in several blood transfusion centers. The results showed that the use of the latest pathogen screening technologies, together with improved blood processing methods, contributed significantly to reducing the incidence of infection transmission and adverse transfusion reactions. Data analysis also shows an increase in patient satisfaction and confidence in the blood transfusion process. The conclusions of this study suggest that the integration of new technologies in the screening and processing of transfusion blood is an effective strategy to improve patient safety and reduce transfusion-related risks

Lavlimatria Esya; Syofriza Syofyan

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research was to determine the level of lecturers' satisfaction with the quality of the Undergraduate Development Economics Study service program, Faculty of Economics, Trisakti University, and to look for the determining factors of lecturer satisfaction, so that they can find out the dominant factors in the quality of the Undergraduate Development Economics Study service program, Faculty of Economics, University. Trisakti. Research data was obtained by distributing a lecturer questionnaire with 32 questions via online media (Google Form). The results show that the service satisfaction of the study program for Lecturers and Education Personnel of the Development Economics Undergraduate Study Program, Faculty of Economics and Business, Trisakti University is on average good and very good from these aspects: (1) competency development, (2) career development, ( 3) development of research and scientific work, (4) development of community service, (5) additional development and welfare. The implications of these results indicate that lecturers within the scope of the Development Economics Study Program are satisfied with the services provided by the study program, however, because the level of satisfaction is not all very good, the study program in the future needs to improve services.

Rafid Sugandi; Riri Anggraini

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2024 Pusat Riset dan Inovasi Nasional

This research aims to describe the social movement of boycotting Israeli affiliated products and its impact in Padang City, 2017-2023. The research method used is the library study method (library research). This research uses an empathetic approach to study the phenomenon of the social movement of boycotting Israeli-affiliated products in Padang city. The results of this study show that after the British issued the "Balfour Declaration" which included the establishment of a Jewish state in Palestine. From then on, Jews arrived in the Palestinian territories in very large numbers, which increased year by year. The arrival of these Jewish immigrants caused conflicts with the Palestinians because the Jewish immigrants wanted to establish a "Jewish state" in Palestine. The resistance of the Palestinian fighters continues to this day, so that the conflict continues, resulting in many casualties, especially Palestinian casualties. Israel is able to survive in Palestine because it is supported by its ally, the United States. The Palestinian-Israeli conflict has gained international attention because of the human rights violations committed by Israel. In the city of Padang, West Sumatra, Indonesia, as a form of reaction to the Israeli aggression against Palestine, there was a social movement to boycott Israeli products carried out by the government and various communities such as the Indonesian Youth National Committee (KNPI), Islamic Tarbiyah Association (PERTI) and others. The impact of the boycott social movement is the decrease in the number of consumers of Israeli affiliated product brands, namely Starbucks in the city of Padang, West Sumatra.