Publication Search

Financing is the main function and product of Islamic banking, namely the distribution of funds aimed at helping those in need, and if managed properly, can contribute significantly to Islamic banking income. However, in their distribution, funds carry many risks due to the uncertain and diverse nature of humans. This risk is reflected in the existence of loans that face problems that reduce the profits or profitability of Islamic banks. The purpose of this study is to explain the effect of Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on the profitability (ROA) of Bank Kaltimtara Syariah By including Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) as the independent variable and profitability (ROA) as the dependent variable. This is a quantitative research with multiple linear regression analysis techniques. The population or research theme is the annual report of Bank Kaltimtara Syariah. A total of 9 samples were taken from the Bank Kaltimtara Syariah Quarterly Financial Report for the 2016-2018 period. Based on the test results, it is known that tcount = - 1.4 98 < t table = 1.8 3 3 Financing and NonPerforming Financing (NPF) both have no significant positive effect on Return On Assets (ROA). While the Financing to deposit Ratio (FDR) regression shows a significant influence on Profitability (ROA). The amount of tcount is 1.859 > ttable 1.833

Information systems in modern times now have a fairly important role in the progress of an organization, including in the business world. The obstacles that often arise in Small and Medium Enterprises (SME) namely on a transaction system that is still manual, with using paper to archive company data. Thus it will clearly make it difficult to control financial report data and transaction data. For this reason, it is important to earn for a certain system which able to help process transaction data and reports, which can also be useful for interested parties to overcome these obstacles. The required application system is an Accounting Information System. This research was conducted using quantitative analysis methods, namely by collecting accurate data. The aim of this research is none other than to analyze the effect of management information systems on decision making at Desi stores. The data collection method used by researchers is to create a questionnaire. The sample studied was 20 respondents using simple linear regression data analysis techniques. The influence of information systems in making decisions on selling prices at Desi Store is 67.4%. As the result of this research we can see that accounting information system for ‘Desi stores’ has played an effective and efficient role as a management tool in making pricing decisions, because most of the selling prices in 'Desi stores' use prices suggested by the official salesperson of these products. However, data processing and recording of company financial reports at 'Desi stores' still use a fairly simple method, namely with using paper to archive company data.

This study aims to determine the effect arising from Leverage, Dividend Policy and Working Capital Turnover in the company PT Indofood Sukses Makmur Tbk for the period 2012-2021. This study uses secondary data with a sample of 40 from the quarterly financial statements for 10 years belonging to PT Indofood Sukses Makmur Tbk. The data was obtained from the Indonesia Stock Exchange (IDX) website. The data that has been collected then goes through a prerequisite test, namely the Classic Assumption Test, Validity Test and Reliability Test before testing the hypothesis (multiple linear regression). The conclusion from the results of this study is that partially Leverage has a significant negative effect on company profitability. Dividend Policy Variable partially has a significant negative effect on the company's profitability. Partially, the Working Capital Turnover variable has no significant negative effect on the company's profitability. Leverage, Dividend Policy, and Working Capital simultaneously have a significant positive effect on the company's profitability, while the results of the coefficient of determination with a value of 0.726 which means that Leverage, Dividend Policy and Working Capital have an effect of 72.6% on the Company's Profitability and the remaining 27.4% influenced by other variables not included in this study.

This study aims to determine the effect of auditory and visual products on consumer purchasing decisions at local coffee shops in Semilir Semarang in 2021. The data in this study are primary data from questionnaires with 100 respondents at local coffee shops in Semilir Semarang, using accidental sampling. The analytical tool used is Multiple Linear Regression analysis. The results of the study show that Auditory and Visual Products have a significant positive effect on consumer purchasing decisions.

For more than a year, the Covid-19 pandemic has hit, causing many changes and giving birth to new norms and practices in the social, political, and economic order, both at the individual, community, institutional, state governance, and relations between nations. One of those affected is the office sector, but agencies are required to optimize performance without neglecting the health protocols set by the government. This study aims to determine the effect of workload and digital competence on employee performance at the Batang Regency Public Works and Spatial Planning Office. The population in this study were all employees of the State Civil Apparatus totaling 133 people. The sampling method is using a census. The data collection technique used a questionnaire and the analytical method used was multiple linear regression. The results of the analysis show that the workload has no significant positive effect on employee performance. The workload is an obligation that must be completed by employees following the specified time so that the level of workload does not affect employee performance. Digital competence has a positive and significant effect on employee performance. This finding implies that employees within the Batang Regency Public Works and Spatial Planning Office can operate digital devices.

This study aims to determine the influence of external business environmental factors and strategic planning on company performance. This study was conducted with a sample of 30 respondents with this sampling technique is probability sampling from multiple linear regression calculations, obtained Y = 3.302 + 0.564X1 + 0.661X2 The results of this study obtained t test, for variables: External Business Environment Factors (X1) t count (2.505) > t table (2.051831) with a significant value of 0.000 <0.05, meaning that there is a significant influence of External Business Environmental Factors on Company Performance. Meanwhile, for the results of the t-test of Strategic Planning (X2), namely t count (2.690) > t table (2.051831) with a significant level of 0.000 <0.05, meaning that there is a significant effect of Strategic Planning on Company Performance. Based on the calculated F test of 36,489 > Ftable 3.35, which means that simultaneously or together External Business Environmental Factors (X1) and Strategic Planning (X2) have a significant effect on Company Performance.

A company definitely aims to make a profit. The company also has a purpose to prosper the owners by maximizing the value of the company. The higher the value of a company will reflect that it has high prosperity for stock owners. This study was conducted with the aim of providing empirical evidence of the influence of debt and profitability policies on corporate value in agricultural sector companies listed on the IDX for the 2019-2021 period. This study uses the population of agricultural sector companies recorded on the IDX in 2019-2021. Then the use of samples obtained by adopting purposive sampling method.  Descriptive statistical test method and multiple linear regression test into data analysis techniques in this study.  This study gives the result that the debt policy and profitability have no influence on the variable value of the company.

Abstract. This study aims to determine the effect of compensation, motivation and work stress on employee performance. The sampling method is purposive sampling method with a sample of 68 respondents. The criteria used in this study are active Gojek drivers, members of the Gojek 24 Yogyakarta community, the second is the main job as a Gojek driver and has no other job. The analytical method used is Multiple Linear Regression Analysis. The results showed that compensation had a positive effect, motivation had a positive effect, and work stress had a negative effect on employee performance. The coefficient of determination shows that 88.8% of compensation, motivation and work stress variables affect employee performance, while the remaining 11.2% is influenced by other variables not examined.

This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management

The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.

Economic growth is a process of economic change that occurs in a country on an ongoing basis to lead to changes for the better over a certain period of time. The development of the Indonesian economy cannot be separated from the influence of various factors, including factors from abroad. Economic growth is influenced by several factors including exports, imports, fiscal deficits, and foreign debt. This study aims to determine the effect of exports, imports, fiscal deficits and foreign debt on economic growth in Indonesia for the 2017-2020 period. The sample selection in this study used the cluster sampling method because the objects and data sources to be studied were very broad, consisting of 34 provinces in Indonesia, the total data used was 680 samples. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that exports have a negative and significant effect on economic growth. Imports have a positive and insignificant effect on economic growth. The fiscal deficit has a positive and insignificant effect on economic growth. Foreign debt has a positive and significant effect on economic growth. Further researchers can also continue this research with a qualitative approach, where several variables that have no significant effect can be studied and analyzed by several key stakeholders who have a direct role in economic growth, so that further research models can be better.

 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.  

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.

Indonesia is one of the countries known for its abundant agricultural products, agricultural products in Indonesia are very diverse, ranging from horticultural crops, spices, fruits and plantation crops. These agricultural products are spread throughout Indonesia. Kepahiang is located in the highlands of Bukit Barisan which is one of the districts in Bengkulu Province. The area of ​​Kepahiang Regency reaches approximately 710,110 hectares or 710.11 square kilometers (Kepahiang Regency Statistics Center, 2021), geographically Kepahiang Regency is located in the highlands with a cool climate. The agricultural sector plays an important role in the economy of Kepahiang Regency because it is the main sector that provides the largest role in the formation of the Gross Regional Domestic Product (GRDP). This research was conducted with the aim of knowing whether there is a positive and significant influence of agribusiness management on the productivity of red-picked coffee farmers in Bandung Jaya Village, Kabawetan District, Kepahiang Regency. There are two variables in this study, namely the independent variable is agribusiness management and the dependent variable is farmer productivity. The research population was red-picked coffee farmers in the village of Bandung Jaya who were members of a black civet farmer group, totaling 12 people. Data collection techniques used questionnaires and documentation. Data analysis techniques used simple linear regression questionnaires and tested the validity and reliability of the data. Based on the research that has been carried out, the results obtained are simple linear regression with the equation Y = 14.538 + 0.646 X and based on the validity test all statement items are said to be valid because (X) r count > r table (0.5760) and all statement items are said to be reliable because the value con'bach alpha > 0.60. Based on the calculations obtained, it is known that the agribusiness management variable has a significant positive effect on increasing the productivity of potato farmers and the results of the hypothesis can be accepted.  

This research is a quantitative research type. Aims to determine the effect of employee discipline and supervision on employee performance at the Maluku Province Community and Village Empowerment Office against the background of problems regarding employee performance that have not been maximized. The sample in this study amounted to 41 respondents. The data collection techniques used were observation, questionnaires using multiple linear regression analysis models, and classical assumption tests. The results of this study indicated that the effect of employee discipline on employee performance partially provided an effective contribution of 75.3%. The effect of supervision on employee performance partially provided an effective contribution of 75.5%. Simultaneously, employee discipline and supervision made an effective contribution of 71% to employee performance, and 29% was influenced by other variables not examined by researchers. This is seen based on the value obtained from data processing using the SPSS version 26 application, which showed that the significance value (sig) of the T test and F test is smaller than the probability value of 0.05. In improving employee performance, of course, other variables are needed to encourage better employe performance.

This study aims to determine the effect of sales accounting information systems and internal control on the effectiveness of controlling accounts receivable at PT.Sentral Medika Indonesia Semarang. The population in this study were all employees of PT. Sentral Medika Indonesia Semarang with a total of 60 employees, while the sample taken using purposive sampling method is a total of 53 employees who work in the accounting department, sales department, warehouse department, marketing department, manager and president director. . The data analysis tool in this study used multiple linear regression. The results show that the sales accounting information system has a positive and significant effect on the effectiveness of controlling accounts receivable, it can be seen from the t-count value which is greater than the t-table value of 3.016> 1.679, and the significance value of 0.004 is smaller than 0.05, so the hypothesis one accepted. Internal control has a positive and significant effect on the effectiveness of receivables control, it can be seen from the t-count value which is greater than the t-table value, namely 4.242 > 1.679, and the significance value of 0.000 is smaller than 0.05, so hypothesis two is accepted. This means that the higher the company's sales accounting information system and internal control applied in the company, the effectiveness of the internal control carried out by PT. Central Medika Indonesia Semarang will continue to increase.

This study aims to determine whether there is an influence of learning creativity and learning discipline on Students Achievement in Class XI SMA Negeri 2 Pematangsiantar for the Academic Year 2022/2023. The problem in this study is how the influence of learning creativity and learning discipline on student achievement in class XI SMA Negeri 2 Pematangsiantar 2022/2023. The population and sample in this study were class X as many as 26 people. To obtain data on learning creativity and learning discipline, researchers used a questionnaire as a data collection tool and used a closed questionnaire structured in a structured manner where the question items were followed by answers consisting of four choices. The quality of the research instrument for the questionnaire was assessed through validity and reliability tests. The next step is to test the hypothesis by calculating the linear regression equation, namely Y over X1 is = 83.60 + 0.06 X1 meaning that between the variables X1 is linear with Y and Y over X2 is = 74,37+(0.8) X2 means that between variables X2 is linear with Y and Y over X1 and X2 is = 1.33 + 0.53 X1 + 0.69 X2, meaning that between variables X1 and X2 is linear with Y.

This research aims to find out whether or not the Influence of Parental Attention and Motivation on Student Learning Achievement. This research has been carried out in SMA Negeri 1 Pematang Siantar. Where the class that becomes the population and research sample is XI PMIA as many as 63 people. The data obtained through the Microsoft Excel application. Based on the discussion of research data analysis, the results of hypothesis testing are obtained by calculating the linear regression equation, namely Y over X1 is  =79,49 + 0,09X1 , Y over X2 is  = 77,59 + 0,10X2 ,Y over X1 and X2 is  = 2,65 + 1,93X1 + 2,77X2. The coefficient of influence obtained is the effect of X1 on Y 1.63, the effect of X2 on Y 0.27, the effect of X1 on X2 0.96, the effect of X1 and X2 on Y 5.50. While the coefficient of Y on X1 is 14.62%, the coefficient of Y on X2 is 40.09%, the coefficient of X1 on X2 is 50.68%, the coefficient of Y on X1 and X2 is 3.02%

      Competition in the business world is getting tighter, marked by the emergence of new products with various kinds of offers in the market, companies must have the right marketing strategy in facing competition. Price and distribution channels are important factors to win a competition in marketing products, namely distribution, where with the implementation of the right distribution channels, the company's products can be known and reach consumers in the right amount and time.        The purpose of this study to determine the price and distribution channels have a positive and significant effect partially or simultaneously on sales volume at CV. Makmur Jaya Abadi (MJA) Bima. The research method used in this study is the Associative research method The population in this study is an outlet that sells Unilever products in Cv. Makmur Jaya Abadi (MJA) Bima. The sample is taken in accordance is 50 people, where this study concludes that there are 50 outlets. Data Analysis Techniques using Validity Test, Reliability Test, Classic Assumption Test, Multiple Linear Regression Test Analysis, Coefficient of Determination Test, T Test (Partial) and F Test (Simultaneous)            The results of the discussion show that the price has a significant effect on sales volume at CV. Makmur Jaya Abadi (MJA) Bima, distribution channels have no positive and partial effect on sales volume at CV. Makmur Jaya Abadi (MJA) Bima. And prices and distribution channels have a significant effect on sales volume at CV. Makmur Jaya Abadi (MJA) Bima

This study aims to determine the effect of partially significant career development on employee job satisfaction at the Department of Communication and Informatics Statistics Bima Regency, to determine the effect of partially significant work motivation on employee job satisfaction at the Department of Communication and Informatics Statistics Bima Regency, to determine the development of career and work motivation simultaneously have a significant effect on employee job satisfaction at the Department of Communication and Informatics Statistics Bima Regency. The instrument in this study used a questionnaire with a Likert scale. The population in this study was 61 employees consisting of 41 civil servants, 7 regional honorary employees, and 13 non-permanent employees at the Department of Communication and Information, Bima Regency. The sample in this study were 41 civil servants with the sampling technique used, namely the purposive sampling technique. Data collection techniques using observation, interviews, questionnaires, documentation. The data analysis technique uses validity test, reliability test, multiple linear regression test, classical assumption test, multiple correlation coefficient test, coefficient of determination, t test and f test with the help of SPSS version 22 for windows. The results showed that career development had no significant effect on employee job satisfaction, work motivation had a significant effect on employee job satisfaction, career development and work motivation had a significant effect on employee job satisfaction at the Department of Communication and Informatics Statistics Bima Regency.