Pub Date : 2023-02-25DOI: 10.47065/ekuitas.v4i3.2556
A. Arifin
The condition of the domestic cement market is experiencing an oversupply so that it is in a very apprehensive condition or is on the verge of bankruptcy. Why is this happening because there is a predatory pricing policy, in which a cement company deliberately sells cement in Indonesia at a loss, so the government must also make more specific regulations governing various illegal business practices. The research objective is to analyze and test the effect of intellectual capital and on GCG, to analyze and test the effect of intellectual capital and GCG and to analyze and test the effect of intellectual capital on PT Semen Tonasa's financial performance through the GCG variable. Data collection was carried out using a survey method by selecting samples by purposive sampling among existing populations based on work units, the units of analysis in this study were organic employees, General Managers, Senior Managers, Managers and Supervisors, so that the sample used was 79 samples. In accordance with the hypothesis that has been formulated, in this study the analysis of the research data used Smart PLS (Partial Least Square) software. The results of the study show that intellectual capital has a significant positive effect on good corporate governance. intellectual capital has a significant positive effect on financial performance. good corporate governance has a significant positive effect on financial performance, and good corporate governance is able to moderate the relationship of Intellectual capital to financial performance in PT. Semen Tonasa, this shows that effective good corporate governance will increase intellectual capital and ultimately have an impact on increasing the company's financial performance.
{"title":"Moderasi Good Corporate Governance pada Pengaruh Intellectual Capital terhadap Kinerja Keuangan","authors":"A. Arifin","doi":"10.47065/ekuitas.v4i3.2556","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2556","url":null,"abstract":"The condition of the domestic cement market is experiencing an oversupply so that it is in a very apprehensive condition or is on the verge of bankruptcy. Why is this happening because there is a predatory pricing policy, in which a cement company deliberately sells cement in Indonesia at a loss, so the government must also make more specific regulations governing various illegal business practices. The research objective is to analyze and test the effect of intellectual capital and on GCG, to analyze and test the effect of intellectual capital and GCG and to analyze and test the effect of intellectual capital on PT Semen Tonasa's financial performance through the GCG variable. Data collection was carried out using a survey method by selecting samples by purposive sampling among existing populations based on work units, the units of analysis in this study were organic employees, General Managers, Senior Managers, Managers and Supervisors, so that the sample used was 79 samples. In accordance with the hypothesis that has been formulated, in this study the analysis of the research data used Smart PLS (Partial Least Square) software. The results of the study show that intellectual capital has a significant positive effect on good corporate governance. intellectual capital has a significant positive effect on financial performance. good corporate governance has a significant positive effect on financial performance, and good corporate governance is able to moderate the relationship of Intellectual capital to financial performance in PT. Semen Tonasa, this shows that effective good corporate governance will increase intellectual capital and ultimately have an impact on increasing the company's financial performance.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126854506","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-23DOI: 10.47065/ekuitas.v4i3.2712
Yerisma Welly, A. Zainal, M. Silalahi, Martin Yehezkiel Sianipar
This study aims to examine the effect of Intellectual Capital (IC) on the financial performance of Return On Equity (ROE) of companies in the pharmaceutical sub sector. The population in this study is the financial statements of companies in the pharmaceutical sub sector listed on the Indonesian Stock Exchange during the 2017-2021 period. This study used purposive sampling with 8 companies and 40 observations. This study used quantitative data. Data collection techniques using documentation techniques. Data analysis techniques used in this research are classic assumption test, simple linear regression, F test and t test using the SPSS 21 version as a data processing program. The results showed that the intellectual capital had a positive and significant effect on financial performance. This finding indicates that the more efficient and effective a company is in managing its IC, the more it will improve the company's financial performance. The company's ability to generate profit with the total equity owned by the company is increasing with the company using and making the most of its IC. So this research proves that IC plays an important role in the formation of added value and contributes to improving the company's financial performance. This finding also confirms the resource based theory, that intellectual capital owned by companies is able to create competitive advantages for companies so that they can improve company performance for the better, one of which is increasing company profits.
{"title":"The COVID-19 Pandemic Affects Intellectual Capital on the Financial Performance of Pharmaceutical Companies in Indonesia","authors":"Yerisma Welly, A. Zainal, M. Silalahi, Martin Yehezkiel Sianipar","doi":"10.47065/ekuitas.v4i3.2712","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2712","url":null,"abstract":"This study aims to examine the effect of Intellectual Capital (IC) on the financial performance of Return On Equity (ROE) of companies in the pharmaceutical sub sector. The population in this study is the financial statements of companies in the pharmaceutical sub sector listed on the Indonesian Stock Exchange during the 2017-2021 period. This study used purposive sampling with 8 companies and 40 observations. This study used quantitative data. Data collection techniques using documentation techniques. Data analysis techniques used in this research are classic assumption test, simple linear regression, F test and t test using the SPSS 21 version as a data processing program. The results showed that the intellectual capital had a positive and significant effect on financial performance. This finding indicates that the more efficient and effective a company is in managing its IC, the more it will improve the company's financial performance. The company's ability to generate profit with the total equity owned by the company is increasing with the company using and making the most of its IC. So this research proves that IC plays an important role in the formation of added value and contributes to improving the company's financial performance. This finding also confirms the resource based theory, that intellectual capital owned by companies is able to create competitive advantages for companies so that they can improve company performance for the better, one of which is increasing company profits.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124635955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-23DOI: 10.47065/ekuitas.v4i3.3067
Herlinda Yuniar Adyarta, Elen . Puspitasari
Economic growth in a country is progress for that country. In Indonesia itself, one of the factors for economic growth comes from entrepreneurship. These activities are better known as MSMEs. Micro, Small and Medium Enterprises (UMKM) is an activity of business competition in various fields. The purpose of this study was to determine the effect of Business Scale, Company Age, Owner's Education, and Accounting Training have a significant influence on the variable Use of Accounting Applications in MSMEs. The sample is MSMEs in Demak Regency Centra Java. Sampling technique drawed bt using purposive sampling method and obtained 260 MSMEs. This study uses primary obtained by questionaire. Data were analyzed using Multiple Linear Regression Analysis method. The results of this study indicate that Business Scale, Company Age, Owner's Education, and Accounting Training have significant influence on the Use of Accounting Applications in MSMEs.The purpose of this study was to determine the effect of Business Scale, Company Age, Owner's Education, and Accounting Training have a significant effect on the variable Use of Accounting Applications in SMEs. The population in this study is MSMEs in Demak Regency, Central Java. The sampling technique was taken using a purposive sampling method to obtain as many as 260 UMKM. This study uses primary data obtained through questionnaires. Data were analyzed using the Multiple Linear Regression Analysis method. The results of this study indicate that Business Scale, Company Age, Owner's Education, and Accounting Training have a significant effect on the Use of Accounting Applications on UMKM.
{"title":"Penggunaan Aplikasi Akuntansi Pada UMKM Kota Demak","authors":"Herlinda Yuniar Adyarta, Elen . Puspitasari","doi":"10.47065/ekuitas.v4i3.3067","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.3067","url":null,"abstract":"Economic growth in a country is progress for that country. In Indonesia itself, one of the factors for economic growth comes from entrepreneurship. These activities are better known as MSMEs. Micro, Small and Medium Enterprises (UMKM) is an activity of business competition in various fields. The purpose of this study was to determine the effect of Business Scale, Company Age, Owner's Education, and Accounting Training have a significant influence on the variable Use of Accounting Applications in MSMEs. The sample is MSMEs in Demak Regency Centra Java. Sampling technique drawed bt using purposive sampling method and obtained 260 MSMEs. This study uses primary obtained by questionaire. Data were analyzed using Multiple Linear Regression Analysis method. The results of this study indicate that Business Scale, Company Age, Owner's Education, and Accounting Training have significant influence on the Use of Accounting Applications in MSMEs.The purpose of this study was to determine the effect of Business Scale, Company Age, Owner's Education, and Accounting Training have a significant effect on the variable Use of Accounting Applications in SMEs. The population in this study is MSMEs in Demak Regency, Central Java. The sampling technique was taken using a purposive sampling method to obtain as many as 260 UMKM. This study uses primary data obtained through questionnaires. Data were analyzed using the Multiple Linear Regression Analysis method. The results of this study indicate that Business Scale, Company Age, Owner's Education, and Accounting Training have a significant effect on the Use of Accounting Applications on UMKM.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128196962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-23DOI: 10.47065/ekuitas.v4i3.3094
Wiwi Andriani
This study aims to examine: The effect of local revenue, balancing funds, and capital expenditures on the financial performance of local governments. The population in this study were all local governments in West Sumatra Province, which consisted of 19 regencies and cities. The sample in this study amounted to 19 districts/cities. The data analysis techniques are descriptive statistics, multiple regression analysis, classical assumption test, hypothesis test, and R square test. The results showed that: regional income has a negative effect, the balanced fund has no effect, and capital expenditure has no impact on the financial performance of local governments.
{"title":"Factors Influencing Local Government Financial Performance","authors":"Wiwi Andriani","doi":"10.47065/ekuitas.v4i3.3094","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.3094","url":null,"abstract":"This study aims to examine: The effect of local revenue, balancing funds, and capital expenditures on the financial performance of local governments. The population in this study were all local governments in West Sumatra Province, which consisted of 19 regencies and cities. The sample in this study amounted to 19 districts/cities. The data analysis techniques are descriptive statistics, multiple regression analysis, classical assumption test, hypothesis test, and R square test. The results showed that: regional income has a negative effect, the balanced fund has no effect, and capital expenditure has no impact on the financial performance of local governments.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116196815","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-23DOI: 10.47065/ekuitas.v4i3.2909
Suandi Suandi, Ahmad amir Aziz, Sanurdi Sanurdi
This study aims to partially and simultaneously examine the effect of Return on Assets (ROA), Earning Per Share (EPS), and Debt Equity Ratio (DER) partially and simultaneously on stock returns in consumer goods companies listed on the Jakarta Islamic Index (JII) 2019- 2021. The method used is associative quantitative. Data analysis techniques using multiple regression and Moderated Regression Analysis (MRA). The tool used to test the data under study was the SPSS version 25 program. As for testing the influence of the moderating variable using the Macro Process 3.1 developed by Andrew F. Hayes, which has been integrated with SPSS version 25. The population in this study were all registered companies. On the Jakarta Islamic Index (JII), the sample is only companies engaged in the consumer goods sector. The company, namely PT. Unilever Indonesia, Tbk., PT. Kalbe Farma, Tbk., PT. Indofood Sukses Makmur, Tbk., and PT. Indofood CBP, Tbk. The study results show that ROA and EPS have no partial effect on stock returns. DER has a partial effect on stock returns. ROA, EPS, and DER affect stock returns. Inflation as a moderating variable cannot strengthen or weaken the effect of ROA and EPS on stock returns. The existence of inflation can strengthen the effect of DER on stock returns.
本研究旨在部分和同时考察资产回报率(ROA)、每股收益(EPS)和债务权益比率(DER)对2019- 2021年雅加达伊斯兰指数(JII)上市消费品公司股票回报的部分和同时影响。使用的方法是关联定量。使用多元回归和适度回归分析(MRA)的数据分析技术。用于测试研究数据的工具是SPSS第25版程序。至于使用Andrew F. Hayes开发的Macro Process 3.1来检验调节变量的影响，该工具已与SPSS 25版集成。研究对象均为注册公司。在雅加达伊斯兰指数(JII)中，样本只包括从事消费品行业的公司。该公司即PT. Unilever Indonesia, Tbk。卡尔比·法玛，Tbk。印度食品Sukses Makmur，泰国。印度食品CBP, Tbk。研究结果表明，总资产收益率和每股收益对股票收益没有局部影响。DER对股票收益有部分影响。ROA, EPS和DER影响股票收益。通货膨胀作为一个调节变量，既不能增强也不能削弱资产收益率和每股收益对股票收益的影响。通货膨胀的存在会增强DER对股票收益的影响。
{"title":"Inflasi Pemoderasi ROA, EPS dan DER Terhadap Return Saham Perusahaan Consumer Goods di JII","authors":"Suandi Suandi, Ahmad amir Aziz, Sanurdi Sanurdi","doi":"10.47065/ekuitas.v4i3.2909","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2909","url":null,"abstract":"This study aims to partially and simultaneously examine the effect of Return on Assets (ROA), Earning Per Share (EPS), and Debt Equity Ratio (DER) partially and simultaneously on stock returns in consumer goods companies listed on the Jakarta Islamic Index (JII) 2019- 2021. The method used is associative quantitative. Data analysis techniques using multiple regression and Moderated Regression Analysis (MRA). The tool used to test the data under study was the SPSS version 25 program. As for testing the influence of the moderating variable using the Macro Process 3.1 developed by Andrew F. Hayes, which has been integrated with SPSS version 25. The population in this study were all registered companies. On the Jakarta Islamic Index (JII), the sample is only companies engaged in the consumer goods sector. The company, namely PT. Unilever Indonesia, Tbk., PT. Kalbe Farma, Tbk., PT. Indofood Sukses Makmur, Tbk., and PT. Indofood CBP, Tbk. The study results show that ROA and EPS have no partial effect on stock returns. DER has a partial effect on stock returns. ROA, EPS, and DER affect stock returns. Inflation as a moderating variable cannot strengthen or weaken the effect of ROA and EPS on stock returns. The existence of inflation can strengthen the effect of DER on stock returns.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122988788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-23DOI: 10.47065/ekuitas.v4i3.3090
Kevin Indajang, Vivi Candra, Martin Yehezkiel Sianipar, Lenny Dermawan Sembiring, Sudung Simatupang
Consumer satisfaction is the most dominant factor in meeting one of the needs of consumers and factors that can meet consumer satisfaction include service quality and price. Research conducted at Ayam Geprek Idola Pematang Siantar City, the results of the study with the help of SPSS found that the intrument of research variables had valid and reliable criteria. For the coefficient of determination, strong correlation results from service quality and price to consumer satisfaction and have a positive direction coefficient of service quality and price to consumer satisfaction. The results of the hypothesis found that service quality has a positive and significant effect on customer satisfaction, price also has a positive and significant effect on customer satisfaction. With good service quality and good and affordable prices, it will be able to generate customer satisfaction.
{"title":"The Effect of Service Quality and Price on Customer Satisfaction","authors":"Kevin Indajang, Vivi Candra, Martin Yehezkiel Sianipar, Lenny Dermawan Sembiring, Sudung Simatupang","doi":"10.47065/ekuitas.v4i3.3090","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.3090","url":null,"abstract":"Consumer satisfaction is the most dominant factor in meeting one of the needs of consumers and factors that can meet consumer satisfaction include service quality and price. Research conducted at Ayam Geprek Idola Pematang Siantar City, the results of the study with the help of SPSS found that the intrument of research variables had valid and reliable criteria. For the coefficient of determination, strong correlation results from service quality and price to consumer satisfaction and have a positive direction coefficient of service quality and price to consumer satisfaction. The results of the hypothesis found that service quality has a positive and significant effect on customer satisfaction, price also has a positive and significant effect on customer satisfaction. With good service quality and good and affordable prices, it will be able to generate customer satisfaction.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"282 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122916058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-20DOI: 10.47065/ekuitas.v4i3.2730
Rossita Kurniawati, Agus Sucipto
The Covid-19 pandemic, which has been endemic throughout the world, is no exception in Indonesia since the beginning of 2020 until now, it has had many impacts in various fields, especially the economy. The Central Statistics Agency (BPS) noted that Indonesia's economy in the second quarter contracted by 5.32%, this condition was caused by declining growth in various businesses. This study aims to compare the financial performance of transportation companies using financial ratio analysis before and during the Covid-19 pandemic for transportation companies listed on the Indonesia Stock Exchange in 2018-2021 so that it can be a recommendation if you want to buy transportation company shares. This research is a quantitative research. In this study data collection from the Indonesia Stock Exchange (IDX) is in the form of secondary data through the official website of the Indonesia Stock Exchange in the form of financial reports. For a total sample of 15 transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period, the sampling technique was purposive sampling. The data analysis technique used in this study was the normality test, Paired Sample T-Test, and Wilcoxon Signed Rank Test. The results showed that the condition of transportation companies before and during the Covid-19 pandemic using profitability ratios with ROA, ROE and NPM measurements did not differ before and during the Covid-19 pandemic, using liquidity ratios with CR measurements there were no differences before and during the Covid pandemic -19, and using the solvency ratio with DER and DAR measurements there is also no difference before and during the Covid-19 pandemic.
{"title":"Analisis Perbandingan Kinerja Keuangan Perusahaan Transportasi Sebelum dan Selama Pandemi Covid-19","authors":"Rossita Kurniawati, Agus Sucipto","doi":"10.47065/ekuitas.v4i3.2730","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2730","url":null,"abstract":"The Covid-19 pandemic, which has been endemic throughout the world, is no exception in Indonesia since the beginning of 2020 until now, it has had many impacts in various fields, especially the economy. The Central Statistics Agency (BPS) noted that Indonesia's economy in the second quarter contracted by 5.32%, this condition was caused by declining growth in various businesses. This study aims to compare the financial performance of transportation companies using financial ratio analysis before and during the Covid-19 pandemic for transportation companies listed on the Indonesia Stock Exchange in 2018-2021 so that it can be a recommendation if you want to buy transportation company shares. This research is a quantitative research. In this study data collection from the Indonesia Stock Exchange (IDX) is in the form of secondary data through the official website of the Indonesia Stock Exchange in the form of financial reports. For a total sample of 15 transportation companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period, the sampling technique was purposive sampling. The data analysis technique used in this study was the normality test, Paired Sample T-Test, and Wilcoxon Signed Rank Test. The results showed that the condition of transportation companies before and during the Covid-19 pandemic using profitability ratios with ROA, ROE and NPM measurements did not differ before and during the Covid-19 pandemic, using liquidity ratios with CR measurements there were no differences before and during the Covid pandemic -19, and using the solvency ratio with DER and DAR measurements there is also no difference before and during the Covid-19 pandemic.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129376089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-20DOI: 10.47065/ekuitas.v4i3.2711
Heni Hirawati, Mugi Harsono
Islamic financial technology (fintech) has experienced rapid development but is still not comparable to conventional fintech developments. This study aims to examine the construct of Islamic fintech in the view of the philosophy of science from the aspects of ontology, epistemology, and axiology. Islamic fintech is an interesting research area and continues to grow in the field of management, especially financial management. The method used is a literature review, which discusses the meaning, history, theory, and benefits of Islamic fintech to get a more detailed picture of Islamic fintech from previous researchers. This research also identifies the antecedents and consequences of Islamic fintech. The antecedents of Islamic fintech consist of resources, risks, profits, and competition which are factors of the company, as well as literacy, attitude, and acceptance, which are factors of consumers, and regulations from policymakers. The consequence of Islamic fintech is a sustainable finance system.
{"title":"Islamic Financial Technology dalam Kajian Filsafat Ilmu","authors":"Heni Hirawati, Mugi Harsono","doi":"10.47065/ekuitas.v4i3.2711","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2711","url":null,"abstract":"Islamic financial technology (fintech) has experienced rapid development but is still not comparable to conventional fintech developments. This study aims to examine the construct of Islamic fintech in the view of the philosophy of science from the aspects of ontology, epistemology, and axiology. Islamic fintech is an interesting research area and continues to grow in the field of management, especially financial management. The method used is a literature review, which discusses the meaning, history, theory, and benefits of Islamic fintech to get a more detailed picture of Islamic fintech from previous researchers. This research also identifies the antecedents and consequences of Islamic fintech. The antecedents of Islamic fintech consist of resources, risks, profits, and competition which are factors of the company, as well as literacy, attitude, and acceptance, which are factors of consumers, and regulations from policymakers. The consequence of Islamic fintech is a sustainable finance system.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123737931","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-20DOI: 10.47065/ekuitas.v4i3.2756
A. Afandi, Suhel Suhel, Ahmad Syathiri
The performance appraisal parameters of a bank are theoreticall can be seen from the level of efficiency of the bank. The efficiency of a bank will be identified from the bank's ability to produce maximum output with the most effective utilization of inputs. This study had analyzed the efficiency of Bank Umum Syariah (BUS) in Indonesia using the frontier stochastic method. The sample in the study was Bank Umum Syariah (BUS) in Indonesia with the research data analyzed in 2019 and 2020. The model used model fixes the model. The results of the analysis illustrate that Bank Umum Syariah (BUS) in Indonesia have a very good level of efficiency on inputs in the form of third party funds and labor costs with outputs in the form of financing. This study shows ROA, FDR and BOPO have a significant effect on efficiency both jointly and partially.
{"title":"Analisis Efisiensi Bank Umum Syariah di Indonesia (Studi Kasus Metode Stokastik Frontier)","authors":"A. Afandi, Suhel Suhel, Ahmad Syathiri","doi":"10.47065/ekuitas.v4i3.2756","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2756","url":null,"abstract":"The performance appraisal parameters of a bank are theoreticall can be seen from the level of efficiency of the bank. The efficiency of a bank will be identified from the bank's ability to produce maximum output with the most effective utilization of inputs. This study had analyzed the efficiency of Bank Umum Syariah (BUS) in Indonesia using the frontier stochastic method. The sample in the study was Bank Umum Syariah (BUS) in Indonesia with the research data analyzed in 2019 and 2020. The model used model fixes the model. The results of the analysis illustrate that Bank Umum Syariah (BUS) in Indonesia have a very good level of efficiency on inputs in the form of third party funds and labor costs with outputs in the form of financing. This study shows ROA, FDR and BOPO have a significant effect on efficiency both jointly and partially.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"78 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134503811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-20DOI: 10.47065/ekuitas.v4i3.2708
Indah Sulistiyani, Retno Muslinawati
This study aims to determine the effect of the use of bank credit and the growth of the manufacturing industry on economic growth in Indonesia. There are two independent variables, namely banking credit and the manufacturing industry, and the dependent variable, namely economic growth. The method used in this research is descriptive with a quantitative approach. The type of data in this study is time series data with a time period from 2011-2021. Data sources were obtained through the Indonesian Central Bureau of Statistics and Banking Statistics. The analysis technique applied in this study is multiple linear regression. The analysis tool used was Eviews 12. The results showed that the use of bank credit had a positive and significant effect on economic growth. The manufacturing industry growth variable has a negative and insignificant effect on economic growth in Indonesia.
{"title":"Pengaruh Penggunaan Kredit Perbankan dan Pertumbuhan Industri Manufaktur Terhadap Pertumbuhan Ekonomi Indonesia","authors":"Indah Sulistiyani, Retno Muslinawati","doi":"10.47065/ekuitas.v4i3.2708","DOIUrl":"https://doi.org/10.47065/ekuitas.v4i3.2708","url":null,"abstract":"This study aims to determine the effect of the use of bank credit and the growth of the manufacturing industry on economic growth in Indonesia. There are two independent variables, namely banking credit and the manufacturing industry, and the dependent variable, namely economic growth. The method used in this research is descriptive with a quantitative approach. The type of data in this study is time series data with a time period from 2011-2021. Data sources were obtained through the Indonesian Central Bureau of Statistics and Banking Statistics. The analysis technique applied in this study is multiple linear regression. The analysis tool used was Eviews 12. The results showed that the use of bank credit had a positive and significant effect on economic growth. The manufacturing industry growth variable has a negative and insignificant effect on economic growth in Indonesia.","PeriodicalId":189604,"journal":{"name":"Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS)","volume":"56 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131858436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：