Economic Reviews Journal

Analisis Dampak Total Asset dan Pembiayaan Bank Syariah terhadap Pertumbuhan Ekonomi Indonesia

2025-02-10T21:39:23+00:00

This research examines the relationship between financing and total assets of Islamic banks on Indonesia's economic growth. The research results show that financing has a significant influence in supporting economic growth through increasing investment, consumption and business activity. Sharia banks play a role in strengthening strategic sectors such as infrastructure, education and health through long-term financing that is oriented towards sustainability. However, the effectiveness of sharia bank financing in encouraging economic growth is still influenced by the level of financial inclusion and supporting regulations. Apart from that, total assets of sharia banks also contribute to economic growth by reflecting banking capacity in channeling financing to productive sectors, such as MSMEs and industry. A financing model based on sharia principles that prioritizes risk-sharing provides an alternative for economic actors who experience limited access to conventional finance. The stability of Islamic banks in facing economic shocks helps strengthen the national financial system, which has a positive impact on economic growth. Thus, strengthening the sharia banking sector through education, supportive regulations, and the development of innovative financial products are key factors in optimizing its contribution to the Indonesian economy.Keywords: Author Guidelines; Journal Al-Kharaj; Article Templates

Analisis Financial Technology dan E-Commerce dalam Pengembangan Usaha Mikro Kecil Menengah (UMKM) Food and Beverage di Kabupaten Bogor

2025-01-29T00:38:54+00:00

This research aims to analyze the impact of Financial Technology (Fintech) and E-commerce on the development of Micro, Small and Medium Food and Beverage Enterprises in Bogor Regency. Qualitative methods with interview techniques were used to collect data. The research results show that Fintech and E-commerce can increase the effectiveness of business development, income and market reach of Food and Beverage in Bogor Regency. However, several challenges are still faced in implementing this technology. It is hoped that this research can contribute to the development of Food and Beverage in Bogor Regency and become a reference for the government and other stakeholders in making policies that support development.

Ekonomi dan Politik Pendekatan Maqasid Syariah

2024-12-31T08:59:49+00:00

Economics and politics are two important aspects that shape the structure of human social life. In Islam, these two fields are not only seen as a means to achieve material prosperity, but also as a means to achieve prosperity in this world and the hereafter. For this reason, the approach used in economics and politics must be in line with sharia principles, which are based on larger goals, namely maqasid sharia. Maqasid Syariah, which literally means "goals of sharia", refers to five aspects The main things that must be maintained in human life are religion (deen), soul (nafs), reason (aql), heredity (nasl), and wealth (mal). This approach emphasizes the importance of creating a harmonious, just and prosperous life, by prioritizing a balance between material and spiritual needs. In this context, maqasid sharia provides guidance for building an economic system that does not only prioritize material profits, but also focuses on social equality and justice. Likewise in politics, maqasid sharia emphasizes the importance of justice, protection of human rights and people's welfare. The maqasid sharia approach in economics and politics aims to create a system that is based on Islamic moral and ethical values, which prioritizes the welfare of the people and the sustainability of life. Therefore, the application of these principles in economic and political policies is important in realizing a just and prosperous society. In this article, we will discuss further how the maqasid sharia approach can be applied in economics and politics to achieve the goal of holistic welfare of the people.

Pengaruh Pengungkapan Green Intellectual Capital, Green Accounting, dan Struktur Modal Terhadap Nilai Perusahaan

2025-01-30T03:12:40+00:00

This study aims to test and analyze the effect of disclosure of Green Intellectual Capital, Green Accounting, and Capital Structure on Firm Value in the mining industry. This research was conducted using quantitative methods. The data used in this is secondary data. This study uses data from all companies in the mining industry listed on the Indonesia Stock Exchange in 2021-2023 as a population. A total of 63 companies were selected using purposive sampling method. The analysis technique in this study is multiple linear regression analysis. The results of hypothesis testing in this study indicate that Green Intellectual Capital and Green Accounting have negative effect on Firm Value. Then Capital Structure has a positive effect on Firm Value.

Pengaruh Harga Terhadap Keputusan Pembelian Pakaian Karawo di Kota Gorontalo: Studi Kasus Rumah Karawo di Kota Gorontalo

2024-11-08T03:02:40+00:00

This research examines how pricing influences consumer decisions for purchasing Karawo in Gorontalo City. The study employed a quantitative approach with data collected through questionnaires and document analysis from a sample of 100 respondents who had previously purchased Karawo. The data were analysed using SPSS software by apllying simple linear regression to determine the relationship between price and purchase decision. The analysis yielded a t-value of 3,919 which exceeds the critical value of 1,660, with a significance level of 0,000 (p < 0,05), thus supporting the hypothesis that price significantly impacts customer’s purchase decision. The coefficient of determination (R2) was found to be 0,207 which indicating that price accounts for 20,7% of the variability in purchasing decisions while the remaining 79,3% is likely influenced by other factors that not included in this study. These findings suggest that although price is a significant determinant, it only partially influences consumer interest in Karawo product.

Analisis Pengaruh Sektor Pertanian Terhadap Pertumbuhan Ekonomi di Kabupaten Pasuruan dalam Perspektif Ekonomi Syariah tahun 2018 - 2023

2024-11-08T19:15:38+00:00

This study aims to analyze the impact of the agricultural sector, rice production, and harvested area on economic growth in Pasuruan Regency during the period from 2018 to 2023. Using secondary data from the Central Bureau of Statistics (BPS) and applying multiple linear regression analysis, this study evaluates the relationship between these variables and the Gross Regional Domestic Product (GRDP) of the agricultural sector. The analysis results show that the p-value for the three independent variables—agricultural sector, rice production, and harvested area—is 0.413, 0.572, and 0.256, respectively. These values are greater than 0.05, indicating that there is no significant effect of the agricultural sector on economic growth in Pasuruan Regency. These findings suggest that, although the agricultural sector plays an important role, economic growth in this area is more influenced by other sectors, such as manufacturing, trade, and mining. The study also highlights that the manufacturing sector is the dominant contributor, accounting for 60.42 percent of Pasuruan Regency's GRDP in 2023. This suggests that to achieve sustainable economic growth, management of the agricultural sector needs improvement to contribute more significantly to the local economy. The implications of this study provide insights for policymakers and stakeholders to formulate a more integrated development strategy, with a focus on strengthening the industrial sector and increasing agricultural productivity. In this way, it is hoped that more equitable welfare can be created for the people of Pasuruan Regency.

Proses Pengelolaan Informasi Organisasi Genbi UNSIKA dalam Mensosialisasikan QRIS

2024-11-10T06:31:57+00:00

QR Code Indonesia Standard (QRIS) is an innovative digital payment tool created to encourage the digital economy towards the vision of an Indonesian payment system 2025 that is practical, efficient and inclusive. This research aims to find out how the organizational information management process is carried out by the Indonesian New Generation (GenBI) commissariat of Singaperbangsa University Karawang (Unsika) for the 2021/2022 period in socializing QRIS. The method used in this research is to use qualitative methods, data analysis techniques by collecting interview, observation and documentation data. The resource persons in this research are four members of GenBI who are responsible for the QRIS socialization program and one person from BI as an additional informant in organizational information management process. Researchers use Organizational Information Theory by Karl Weick as the main theory. The findings in this research are that GenBI Unsika for the 2021/2022 period implemented 3 stages of reducing uncertainty in processing incoming organizational information during QRIS socialization, including; 1.) Information Reception, 2.) Selection, and 3.) Retention. GenBI Unsika also uses two organizational communication processes according to Onong Effendy, namely formal and informal communication processes.

Manajemen Resiko sebagai Faktor Kunci dalam Peningkatan Kinerja Operasional dan SDM

2024-12-24T00:24:05+00:00

Enterprise risk management creates value for the company including improving performance management, improving decision making that is adjusted to risk. The aim of this study was to examine the role of risk management in enhancing operational performance and solving HR issues within a company, particularly in relation to potential risks. A qualitative research approach was implemented, utilizing literature reviews from past studies. Findings from several previous studies indicated that risk management exerts a beneficial impact on bolstering operational performance and addressing human resources risks within a company. Additionally, it was discovered that both operational performance and internal company elements, especially HR (human resources), are positively impacted by the application of effective and efficient risk management, reinforcing the idea that risk management is a crucial factor. Future research is encouraged to incorporate more internal company factors impacted by risk management, expanding the validity and scope within the realm of risk management.

Pengaruh Likuiditas, Solvabilitas, Profitabilitas Terhadap Opini Audit : Studi Empiris Pada Laporan Keuangan Tahun 2019-2023 Perusahaan Perbankan Yang Terdaftar Di BEI

2024-12-02T03:11:02+00:00

Audit opinion is where the auditor analyzes financial ratios such as LDR, CR, CAR, DER, NIM, ROA and ROE to assess the financial health of a company. High CR and ROA reflect profitability and provide a positive signal to investors. On the other hand, a balanced LDR helps maintain liquidity. A high CAR reflects the financial stability of a company, while a high DER indicates high debt which can reduce investor interest. A good NIM will increase a company's profitability and contribute to increasing ROE. The aim of this research is to understand the impact of liquidity, solvency and profitability on audit opinions, as well as to provide the impact of LDR, CR, CAR, DER, NIM, ROA and ROE. The sample in this study used samples from eight state-owned banking companies listed on the Indonesia Stock Exchange between 2019 and 2023. The total sample was 20 people, the technique used was purposive sampling. In this research, the analysis uses the associative analysis method, namely advanced logistic regression. The results of this research show that CR, DER, ROA and company size have a significant influence on audit opinion, but revenue growth does not have a significant influence.

Pengaruh Literasi Digital Terhadap Knowledge Sharing Intention pada Karyawan yang Mulai Bekerja Sebelum dan Saat Pandemi

2024-12-04T02:24:04+00:00

The COVID-19 pandemic has accelerated digital transformation in various sectors, including the world of work, so that digital literacy has become an important competency for employees today. This research aims to analyze the influence of digital literacy on knowledge sharing intention and explore differences in views between employees who started working before (≤ 2019) and after (≥ 2020) the pandemic. The research uses a quantitative approach by carrying out simple linear regression analysis to test the relationship between digital literacy and knowledge sharing intention. Data was collected through a survey of 105 professional worker respondents and interviews with 5 respondents to explore the quantitative results. The research results show that digital literacy has a significant influence on knowledge sharing intention. Respondents who started working ≤ 2019 had better technical abilities compared to the ≥ 2020 group, but both groups showed similar levels of confidence in the cognitive and social-emotional dimensions. In-depth interviews revealed that these differences were influenced by the intensity of technology use in the workplace and the approach to solving technical problems.

Penerapan Personal Selling dalam Proses Komunikasi Pemasaran Lavanda Brownies Karawang

2024-12-04T20:56:06+00:00

The implementation of personal selling strategies is a vital element in establishing effective marketing communication for SMEs, including Lavanda Brownies Karawang. This study aims to deeply analyze the application of personal selling strategies, both offline and online, and their contribution to product marketing success. Using a qualitative descriptive approach, data were collected through in-depth interviews, observations, and documentation. The findings reveal that offline personal selling strategies include product sampling, participation in bazaars, open table programs, and partnerships with resellers. These strategies foster personal relationships with consumers, enhance trust, and expand market reach. Meanwhile, online strategies leveraging platforms such as Instagram, Facebook, and TikTok effectively reach a broader audience. The combination of offline and online approaches is the key to Lavanda Brownies' success in creating consumer loyalty and strengthening brand image. These findings highlight that personal selling is not merely a sales method but a business philosophy focused on customer experience. This research offers practical contributions to SMEs in developing innovative marketing communication strategies to address competitive market challenges.

Pengaruh Financial Distress, Ukuran Perusahaan Terhadap Manajemen Laba: Studi Kasus pada Perusahaan yang Terdaftar di Jakarta Islamic Index 30 Periode 2020-2022

2024-12-10T22:51:12+00:00

Financial Distress is a situation where the cash in a company cannot fulfill its obligations so that a company is required to take action. This research is to find out how much influence financial distress and company size have on earnings management. This research uses independent variables, namely Financial Distress, Company Size and the dependent variable Profit Management. The population in this research is the 2020-2022 research period and the sample size is the 30 most liquid sharia shares listed on the Jakarta Islamic Index. The type of research in this research is quantitative descriptive research. The analysis used in this research is descriptive statistics, panel data regression, Chow test, Hausman test, hypothesis test, t test, f test, and coefficient of determination. This research will use the Eviews 12 programprogram to process data. The research results show that there is a positive influence of financial distress on earnings management. Meanwhile, the regression equation obtained a value of 0.263111 so that the analysis results show that the t-value is greater than t-table 1.66543 and P-value = 0.7932 > 0.05 so it can be concluded that company size has an effect on company performance. there is no influence on earnings management, and the calculated F value is greater than F table (-36.00000 > 1.99210), then it can be concluded that financial distress and company size simultaneously have a significant effect on earnings management.

Pengaruh Kinerja Lingkungan, Biaya Lingkungan, dan Operating Efficiency Terhadap Kinerja Perusahaan: Studi Kasus Perusahaan Sektor Pertambangan yang Terdaftar di BEI 2021-2023

2024-12-10T22:53:03+00:00

This research aims to determine the influence of environmental performance, environmental costs, and operating efficiency on company performance. The type of method used in this research is a quantitative method with data collection techniques using secondary data and library data. The number of samples in this research is 45 samples in 2021-2023. The tool used in this research uses multiple linear regression analysis. The results of this research show that the influence of environmental performance, environmental costs and operating efficiency variables on company performance which can be explained by this equation is 58.1%. Meanwhile, the remaining 41.9% is influenced by other variables not included in the regression model. Good environmental performance contributes positively to company performance. Companies that implement environmentally friendly practices and focus on sustainability not only improve their reputation but can also reduce operational risks and take advantage of new market opportunities. Environmental costs incurred by companies to meet environmental standards or implement environmentally friendly technologies tend to have positive long-term results on company performance. High operating efficiency has a positive impact on company performance. By optimizing processes and reducing waste, companies can increase productivity and reduce costs.

Analisis Sistem Informasi Akuntansi Penjualan dan Pengendalian Internal pada PT Dwi Ola

2024-12-11T23:04:14+00:00

The sales accounting information system and internal control are crucial components in ensuring the operational effectiveness and accuracy of financial statements in the company. This study focuses on PT Dwi Ola, which relies on LPG gas sales, to analyze the implementation of cash and credit sales accounting information systems as well as existing internal controls. The results of the study show that although the accounting information system at PT Dwi Ola already includes transaction recording and sales reports, there are still weaknesses in system integration that result in inconsistencies between physical stock and system records. In addition, internal controls are not optimal, with a lack of separation of duties and a robust authorization system, potentially increasing the risk of fraud. This study recommends the importance of separation of functions, improvement of internal control systems, and increased supervision to improve efficiency and accuracy in the sales process and recording of transactions in the company.

Pengaruh Insentif dan Reward terhadap kinerja karyawan PT. Wan Setia

2024-12-13T23:18:51+00:00

This study aims to examine the effect of incentives and rewards on employee performance, both partially and simultaneously. The study employed a quantitative method with a descriptive quantitative approach. Primary data were collected trough questionnaires distributed to PT employees Wan Setia. The sample consisted of 34 respondents, and the data were analyzed using multiple linear regression analysis. The result showed that: 1) incentive have a positive and significant effect on employee performance, (2) rewards have a positive and significant effect on employee performance, and (3) simultaneously, incentive and rewards have a significant effect on employee performance. The coefficient of determination in this study is 49.6%, indicating that 49.6% of the variability in employee performance can be explained by incentive and rewards.

Peran Pengalokasian Dana Tepat dan Pendampingan dari Fasilitator Bagi Usaha Nasabah Prasejahtera Produktif BTPN Syariah Wilayah Kebonagung

2024-12-17T23:03:59+00:00

The UMKM empowerment program initiated by BTPN Syariah in partnership with MSIB aims to enhance the capacity of micro-enterprises owned by productive underprivileged clients, particularly women entrepreneurs in rural areas. The core components of this program include financing and funding, optimized through mentoring facilitators under the BESTEE (Sahabat Daya) program. This mentoring process consists of four stages: assessment, material delivery, review and practice, and the presentation of outcomes. In the assessment stage, an analysis of business potential and challenges is conducted, including the identification of marketing problems and a SWOT analysis. The educational materials provided in the second stage focus on business development solutions, such as branding, business identity, and digital marketing. The review and practice stage ensures the clients’ understanding and application of the material. In the final meeting, the outcomes of the mentoring process, such as marketing tools like banners or social media accounts, are handed over to support business development. The program's results indicate an increase in the economic value of clients' micro-enterprises through effective mentoring and practical education. This collaboration between BTPN Syariah and MSIB is expected to help clients overcome business challenges, utilize funding assistance, and compete in the global era. This program serves as an integrated and sustainable empowerment model for local MSME development.

Pengaruh Lokasi dan Promosi Terhadap Keputusan Pembelian Produk Merchendise: Studi Kasus Konsumen UNG Mart and Food Service

2024-12-17T23:05:01+00:00

Form the formulate objectives, this study aims to identify and analyze the influence of both location and promotion on purchase decisions for merchendise products. The method in this study is quantitative, and the data collection technique is through questionnaires. The sample consists of 96 respondents. The data analysis employs multiple linear regression analysis. This study indicates the following results. Partially, the location variable has a positive and significant influence on purchase decisions, with a t_count value of 2.634 > t_table of 1.661 and significance level of 0,000 < 0,05. Partially, the promotion variable has a positive and significant influence on purchase decisions, with a t_count value of 6,598 > t_table of 1.661 and a significance level of 0,000 < 0,05. Simultaneously, the variable of location and promotion have a positive and significant influence on purchase decisions, with a f_count value of 62,922 > f_table of 3,094 and significance level of 0,000 < 0,05. Additionally, the R square value is 0,575, indicating that 57,5% of the influence on purchase decisions is attributed to location and promotion, while the remaining 42,5% is influenced by other factors outside the research model.

Strategi Pemasaran 5.0: Analisis Pengaruh Prediksi, Konteks, dan Augmented Reality terhadap Kinerja Pemasaran

2024-12-18T21:00:28+00:00

This study aims to analyze the influence of Predictive Marketing, Contextual Marketing, and Augmented Reality on Marketing Performance. The research employs a quantitative approach with path analysis using Partial Least Square (PLS). The findings reveal that all three independent variables positively and significantly affect marketing performance. Predictive Marketing contributes through historical data analysis to predict customer trends. Contextual Marketing supports the personalization of content relevant to customer needs in real-time, while Augmented Reality technology creates interactive and unique customer experiences. This study highlights the importance of integrating technology into marketing strategies to enhance company performance in the digital era.

Analisis Pengaruh Perhatian Investor pada Masa Penawaran Umum Perdana (IPO) terhadap Volatilitas Harga Saham Pasca IPO Ahmad Dwi Murdani* dan Buddi Wibowo

2024-12-18T20:58:38+00:00

This study examines the effect of investor attention during the Initial Public Offering (IPO) period on the stock prices volatility after the shares are listed and traded on the Indonesia Stock Exchange (IDX). This study uses data on the shares of issuers who have conducted an IPO on the IDX after the implementation of the electronic Initial Public Offering (e-IPO) mechanism, with the aim of being able to capture the phenomenon of retail investor behavior. The method used in this study is the regression method. This study shows that the level of investor attention during the IPO period influences the stock price volatility on short-term dan medium-term investment horizon.

Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Perilaku Konsumtif Mahasiswa: Studi Kasus pada Mahasiswa Fakultas Ekonomi Universitas Negeri Gorontalo

2024-12-18T20:59:35+00:00

This study aims to examine the influence of financial literacy and lifestyle on student’s consumptive behavior in the Faculty Of Economics, Universitas Negeri Gorontalo. A quantitative study method with a correlational design was employed. The study population consisted of students of the Faculty of Economics, Universitas Negeri Gorontalo, from the 20192023 cohorts, with a sample size of 100 respondents selected using quota sampling. Data were collected through questionnaires that had undergone validity and reliability testing. The data were analyzed using multiple linear regression, normality tests, heteroscedasticity tests, multicollinearity tests, and hypothesis testing, facilitated by IBM SPSS version 22. The study findings indicate that: (1) no significant influence of financial literacy on the consumer behavior of students of the faculty of economics, universitas negeri Gorontalo is found. It obtains a significanse value of 0.421  0.05 and t count is smaller than t table or -0.808 < 1.986. (2) A significant influence of lifestyle on the consumer behavior of students of the faculty of economics, universitas negeri gorontalo is found. This result obtains a significance value of 0.000 < 0.05 and t count is greater than t table or 7.959 > 1.986. (3) A significant influence between financial literacy and lifestyle on consumer behavior of students of the faculty of economics, universitas negeri gorontalo is found with a significanse value of 0.000 < 0.05 and F count value of 31.986, which means F count > F table or 31.986 > 3.09.

Pengaruh Reward dan Punishment Terhadap Motivasi Kerja pada PT. Bank SulutGo Cabang Suwawa

2024-12-19T20:52:27+00:00

This study aims toexamine the effect of reward and punishment on work motivation. The study employs a quantitative approach based on statistical data. The population in the study consist of employees at PT. Bank SulutGo, Suwawa Branch, totalling 47 employees. Due to the small population size (less than 100), a total sampling method was used and all 47 employees were include as samples in study. The data analysis method used in yhis study is Multiple Linear Regression Analysis, conducted using SPSS 16 software. The result indicate that both reward and punishment have a significant partial effect on work motivation. Simultaneously, reward and punishment together account for 0,461 or 64,1% of the varoiace in work motivation, while the remaining 35,9% is affected by other variables such as the desire for survival, the desire for ownership, the desire for power, and the assurance of obtaining a better job.

Rancangan Model Artificial Neural Network untuk Memprediksikan Penyakit Jantung Koroner di RSUD Zainoel Abidin Banda Aceh

2024-12-19T20:53:15+00:00

This study aims to develop and evaluate an Artificial Neural Network (ANN) model in predicting the risk of coronary heart disease (CHD). This research uses a quantitative approach with research and development methods to develop and evaluate the integration of the ANN model in predicting CHD. This research uses a research and development research design which involves several main stages, namely literature study, data collection, data preprocessing, ANN model building, model training and testing, and results analysis. From the research results, it can be concluded that hospitals can implement an ANN-based model as a hospital management system that can carry out early detection of coronary heart disease. Implementing the ANN model into a hospital application or website will increase operational efficiency. Thus, the ANN model implemented into applications or websites for hospital management systems will support digital transformation in the health sector and provide more effective services to those who use hospital services.

Pengaruh Modal Usaha, Lokasi Usaha, Biaya Produksi dan Jumlah Tenaga Kerja Terhadap Tingkat Pendapatan UMKM dalam Sektor Kuliner di Kota Gorontalo

2024-12-20T23:36:03+00:00

The research findings indicate that business capital contributes 23.4% to MSME income, but its impact is not significant. Business location contributes 14.3%, which is also not significant in affecting MSME income. On the other hand, production costs have a negative impact of -72.3%, indicating that high production costs can reduce income, although the result is not significant. Conversely, the number of workers significantly contributes 31.7%, emphasizing that good labor management can significantly increase MSME income. Overall, the independent variables in this study explain 30.8% of the variation in MSME income, while the remaining 69.2% is influenced by factors outside the model. These findings underscore the importance of optimizing labor management and improving production cost efficiency to support income growth for culinary MSMEs in Gorontalo City.

Pengaruh Penerapan Green Accounting, Kinerja Lingkungan dan Ukuran Perusahan terhadap Nilai Perusahaan pada Perusahaan Sektor Energi yang Bergerak di Bidang Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023

2024-12-22T01:12:40+00:00

This study aims to determine the effect of green accounting which can be seen from the existence of CSR activities in the company's annual report, environmental performance which can be seen from the PROPER report issued by KLHK, company size which can be seen from the total assets in the company's annual report and the firm value as measured by Tobin's Q, as well as to determine the effect of green accounting, environmental performance, and company size on firm value. The data used in this study were analyzed using multiple linear regression with Eviews 12 software. The population of this study were energy sector companies operating in the mining sector that were listed on the BEI from 2019 to 2023. The research sample was selected using a purposive sampling method so that a total of 11 were obtained. company. The results of this study indicate that green accounting has a significant effect on firm value, environmental performance has a significant effect on firm value, company size has no effect on firm value, and green accounting, environmental performance and company size have an effect on firm value.

Transparansi dan Akuntabilitas dalam Pengelolaan Keuangan Negara

2024-12-25T13:47:01+00:00

State financial management is an important aspect in realizing good governance, including revenue, expenditure, debt management, and state assets. Transparency and accountability are the main pillars to ensure that state finances are managed effectively, efficiently, and in accordance with the principles of public accountability. The increasing demands of the community for openness and responsibility in state financial management reflect the importance of reform in the budget management system. However, the implementation of the principles of transparency and accountability often faces challenges, such as limited technology, human resource capacity, and organizational culture that is not yet fully supportive.

Pengaruh Content Marketing dan Influencer Marketing Terhadap Keputusan Pembelian Smartphone Xiaomi Melalui E-WOM Sebagai Variabel Intervening di Daerah Istimewa Yogyakarta

2024-12-28T00:36:31+00:00

This study uses e-WOM as an intervening variable to determine how Content Marketing and Influencer Marketing influence purchasing decisions. The research methodology used in this study is quantitative. The population in this study used customers who had purchased Xiaomi smartphone products in the Special Region of Yogyakarta with a sample of 100 respondents using purposive sampling technique. This study uses an analytical tool in the form of SmartPLS version 4 with data analysis methods such as Convergent Validity, Discriminant Validity, Average Variance Extracted (AVE), Composite Reliability, Cronbach's Alpha, R-Square, Goodness of Fit, and Hypothesis Test. The results showed that Content Marketing has no influence on Purchasing Decisions while Influencer Marketing and e-WOM have an influence on Purchasing Decisions. On the other hand, Content Marketing and Influencer Marketing have an influence on e-WOM. Furthermore, e-WOM can fully mediate the effect of Content Marketing on Purchasing Decisions while e-WOM can pseudo-mediate the effect of Influencer Marketing on Purchasing Decisions.

Pengaruh Diversifikasi Pendapatan, Firm Specific, dan Makroekonomi terhadap Kinerja Perbankan di BEI

2024-12-31T07:37:31+00:00

This study aims to analyze the impact of income diversification, firm-specific factors, and macroeconomic factors on the performance of banks listed on the Indonesia Stock Exchange. The firm-specific factors examined include bank size, capital structure, asset growth rate, loan loss provisions, and management efficiency, while the macroeconomic factors include economic growth rate and inflation. The increasingly competitive banking industry encourages banks to shift their orientation from labor-based business to knowledge-based business, necessitating a comprehensive performance evaluation. Return on Assets (ROA) is used as an indicator to measure bank performance. This study uses a quantitative approach with data from banks listed on the Indonesia Stock Exchange. The results of the study indicate that income diversification, bank size, capital structure, asset growth rate, loan loss provisions, management efficiency, economic growth rate, and inflation rate do affect company performance, and capital structure have an effect on company performance.

Diversifikasi Pendapatan Terhadap Kerentanan Kemiskinan pada Rumah Tangga Petani Padi Sawah di Kecamatan Kabila Kabupaten Bone Bolango

2025-01-02T23:56:25+00:00

This study aims to analyze the effect of income diversification on poverty vulnerability in rice farming households in Kabila District, Bone Bolango Regency, Gorontalo Province. Income diversification is viewed as a crucial strategy to improve the economic resilience of farming households, which are heavily dependent on the agricultural sector. The research uses a quantitative approach, analyzing data from 74 respondents selected through sampling techniques. Data was collected using a questionnaire that covered various income sources, income inequality, and the level of vulnerability to poverty. The results show that the income structure of households is dominated by income from rice farming (45%), while small businesses (25%) and formal and informal employment (15%) also contribute significantly. The Gini coefficient analysis of income inequality indicates a moderate level of inequality with a value of 0.42, with the non-agricultural sector showing higher inequality (0.45) compared to agriculture (0.38). Income diversification has a significant negative relationship with poverty vulnerability, with a correlation coefficient of −0.60. The regression model indicates that 42% of the variation in poverty vulnerability is explained by income diversification, suggesting that households with more diverse income sources are less vulnerable to poverty. The study concludes that income diversification is an effective strategy in reducing the economic vulnerability of rice farming households. The findings underline the need for policies that support farmers' access to economic opportunities outside agriculture, such as skill training and access to business capital. These results provide a basis for local governments and stakeholders to formulate effective policies aimed at reducing poverty in rural areas.

Pengaruh Leverage, Ukuran Perusahaan dan Capital Intensity Terhadap Agresivitas Pajak

2025-01-10T16:57:03+00:00

The aim of this research is to empirically test the influence of leverage, company size and capital intensity on tax aggressiveness. Leverage in this study is measured using the debt to asset ratio (DAR), company size is measured using the natural logarithm of total sales (LN TR), capital intensity is measured using the capital intensity ratio (CIR) and tax aggressiveness is measured using the effective tax rate (ETR). The population used in this research were property and real estate sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. Using a purposive sampling technique, 15 companies were obtained as samples. This research uses secondary data in the form of audited financial reports and company annual reports obtained from the official IDX website, namely www.idx.co.id and also the official websites of each company. Hypothesis testing uses multiple linear regression analysis with the help of e-views version 12 software. The test results prove that: (1) leverage has an effect on tax aggressiveness, (2) company size has no effect on tax aggressiveness, (3) capital intensity has an effect on tax aggressiveness.

Dampak Perbaikan Infrastruktur Jalan Terhadap Pertumbuhan UMKM di Kecamatan Kota Selatan Kota Gorontalo

2025-01-10T16:55:45+00:00

Infrastructure is a semi-primary public facility that plays a role in supporting economic activities in a region. The existence of infrastructure affects the smoothness of people's economic activities and the distribution of goods and services. Infrastructure development in a region aims to improve people's welfare, both economically and socially.

This study aims to analyze the effect of road infrastructure improvements on the development of MSMEs in Kota Selatan District, Gorontalo City. The approach used is quantitative by utilizing primary data. The analysis in this study was carried out using a simple linear regression model and processed using IBM SPSS Statistics 25 software. The results of the study show that road infrastructure improvements have a positive and significant effect on MSME growth, with a significance value of 0.000, which is smaller than 0.05. The regression coefficient of 0.726 indicates a positive effect. In addition, the determination coefficient value of 0.489 indicates that road infrastructure improvements contribute to MSME growth by 48.9 percent.

Pengaruh Struktur Modal, Kebijakan Dividen dan Profitabilitas Terhadap Nilai Perusahaan: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2025-01-27T06:16:23+00:00

This research is a literary study. which will discuss previous theories and research regarding the influence of capital structure, dividend policy and investment policy and profitability on company value. The method used is quantitative descriptive analysis where the data used is theory and calculations of capital structure, dividend policy, profitability and company value. The results of the research capital structure influences company value, overall that the influence of dividend policy has an influence on company value, overall that profitability affects company value, overall the results of 30 previous studies can be stated that the variables of capital structure, policy dividends and profitability have a mutual influence on company value

Pengaruh Pengembangan Karir, Kepuasan Kerja Dan Kompensasi Terhadap Retensi Karyawan Di PT. Intracawood Cabang Tarakan

2025-01-27T23:58:08+00:00

This study aims to analyze the influence of career development, job satisfaction and compensation on employee retention. The sample in this study was 55 respondents who worked at PT. Intracawood Tarakan Branch. The data collection technique used was a survey method with the research instrument used being a questionnaire. The results of the instrument test stated that the data in this study were proven to be valid and reliable. The classical assumption test stated that the data in this study were normally distributed and produced a regression model that was free from multicollinearity and heteroscedasticity. The results of this study prove that: (1) Career development values have a significant positive effect on employee retention, (2) Job satisfaction values have a significant positive effect on employee retention and (3) Compensation values have a significant positive effect on employee retention. These results have implications for further researchers to study the field of HR management, especially regarding employee retention. The findings of this study have implications for PT. Intracawood to formulate career development strategies, job satisfaction and compensation in order to influence employee retention.