Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora最新文献

{"title":"Kinerja Karyawan Berbasis Etos Kerja Dan Disiplin Kerja Pada PT Global Edutek Solusindo di Tangerang Selatan","authors":"Rineska Meilinda, Ading Sunarto, Nindie Ellesia","doi":"10.33753/madani.v5i1.187","DOIUrl":"https://doi.org/10.33753/madani.v5i1.187","url":null,"abstract":"The purpose of this study was to determine how much influence work ethic and work discipline had on employee performance at PT. Global Edutek Solusindo South Tangerang. The method used in this research is quantitative analysis with a population of employees of PT. Global Edutek Solusindo South Tangerang as many as 60 respondents or samples. with data collection techniques by distributing questionnaires. The data analysis methods used in this research are (validity test, reliability test and classical assumption test), quantitative descriptive analysis, simple and multiple regression analysis, and correlation and determination coefficient analysis, hypothesis testing (T and F test). The results of the research on the work ethic variable have a tcount value greater than ttable (6.145 > 2.002) and a significant value less than 0.05 (0.000 < 0.05). the results of research on work discipline variables. (F test) The results of this study the Fcount value of 66,221 is greater than Ftable of 3.15 (66,221 > 3.15) and the significance value of 0.000 is less than 0.05 (0.000 < 0.05). So it can be concluded that work ethic and work discipline have a positive and significant impact on the performance of PT. Global Edutek Solusindo South Tangerang was 0.689 or 68.9% while the rest was 0.311 or 31.1%. \u0000Abstrak \u0000Tujuan dari penelitian ini untuk mengetahui seberapa besar pengaruh etos kerja dan disiplin kerja terhadap kinerja karyawan pada PT. Global Edutek Solusindo Tangerang Selatan. Metode yang di gunakan dalam penelitian ini adalah analisis kuantitatif dengan populasi karyawan PT. Global Edutek Solusindo Tangerang Selatan sebanyak 60 responden atau sampel. dengan teknik pengumpulan data dengan cara penyebaran kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah (uji validitas, uji reliabilitas dan uji asumsi klasik), analisis deskriptif kuantitatif, analisis regresi sederhana dan berganda, dan analisis koefisien korelasi dan determinasi, uji hipotesis (uji T dan F). Hasil penelitian variabel etos kerja memiliki nilai thitung lebih besar dari ttabel (6.145 > 2.002) dan nilai signifikan lebih kecil dari 0,05 (0.000 < 0,05). hasil penelitian variabel disiplin kerja. (uji F) Hasil penelitian ini nilai Fhitung sebesar 66.221 lebih besar dari Ftabel sebesar 3.15 (66.221 > 3.15) dan nilai signifikansi sebesar 0.000 lebih kecil dari 0,05 (0.000 < 0.05). Maka dapat disimpulkan bahwa etos kerja dan disiplin kerja memberikan pengaruh positif dan signifikan tehadap kinerja karyawan PT. Global Edutek Solusindo Tangerang Selatan sebesar 0,689 atau 68,9% sedangkan sisanya sebesar 0,311 atau 31,1%. \u0000Kata Kunci: Etos Kerja, Disiplin Kerja dan Kinerja Karyawan","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132194842","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}

{"title":"Pengaruh Promosi dan Kualitas Produk Terhadap Keputusan Pembelian Pada PT Sinergia Beaute Indonesia Jakarta Pusat","authors":"Munarsih Munarsih, Sabila Aulia Matahari","doi":"10.33753/madani.v5i1.192","DOIUrl":"https://doi.org/10.33753/madani.v5i1.192","url":null,"abstract":"The purpose of this research is to determine the effect of promotion and product quality partially or simultaneously on purchasing decisions at PT. Sinergia Beaute Indonesia, Central Jakarta. The method used is descriptive quantitative analysis method. The population in this research were consumers of PT. Sinergia Beaute Indonesia as many as 2.318 people. The sampling technique used non-probability sampling with purposive sampling type. The sample of this research was determined using the Slovin formula as many as 96 respondents. The data instrument test in this research used validity, reliability, and classical assumption tests. The data analysis technique used simple linear regression test, multiple linear regression test, determination test, and hypothesis test. The results of this research indicate that partially, promotion has a positive and significant effect on purchasing decisions. Product quality has a positive and significant effect partially on purchasing decisions. Promotion and quality product have a positive and significant effect simultaneously on purchasing decisions. \u0000Abstrak \u0000Tujuan penelitian ini untuk mengetahui pengaruh antara Promosi dan Kualitas Produk baik secara parsial maupun secara simultan terhadap Keputusan Pembelian pada PT. Sinergia Beaute Indonesia Jakarta Pusat. Metode yang digunakan adalah metode analisis deskriptif kuantitatif. Populasi pada penelitian ini adalah konsumen PT. Sinergia Beaute Indonesia sebanyak 2.318 orang. Teknik sampling menggunakan non probability sampling dengan jenis purposive sampling. Sampel penelitian ini ditentukan menggunakan rumus Slovin yaitu sebanyak 96 responden. Uji instrumen data pada penelitian ini menggunakan uji validitas, uji reliabilitas, dan uji asumsi klasik. Teknik analisis data menggunakan uji regresi linear sederhana, uji regresi linear berganda, uji determinasi, serta uji hipotesis. Hasil dari penelitian ini menunjukkan bahwa secara parsial, promosi berpengaruh positif dan signifikan terhadap keputusan pembelian. Kualitas produk berpengaruh positif dan signifikan juga secara parsial. Promosi dan kualitas produk berpengaruh positif dan signifikan secara simultan terhadap keputusan pembelian. \u0000Kata Kunci: Promosi, Kualitas Produk, Keputusan Pembelian","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125617939","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}

{"title":"Pengaruh Kompensasi dan Motivasi Terhadap Kinerja Karyawan Departement Food And Beverage pada Gran Melia Hotel, Jakarta Selatan","authors":"S. Farida, Lukman Hakim","doi":"10.33753/madani.v5i1.167","DOIUrl":"https://doi.org/10.33753/madani.v5i1.167","url":null,"abstract":"This study aims to determine how the influence of compensation and motivation on employee performance at the Food and Beverage Departement Gran Melia South Jakarta, to find out how compensation affects employee performance at the Food and Beverage Departement Gran Melia Hotel South Jakarta, to find out how the influence of motivation on employee performance at the Food and Beverage Departement Gran Melia Hotel South Jakarta. The method used in this research is quantitative method, namely through the approach, data collection and analysis using statistics. The data used through observation techniques, questionnaires (questionnaire as many as 90 respondents) and literature. The analysis method used in this research is descriptive test, validity test, reliability test, correlation coefficient test, simple linear regression test, multiple linear regression test, determination coefficient test, normality test, heteroscedasticity test, auto correlation test, and hypothesis testing (test t and f test). The significant value of F is 0.000 (<0.05), it can be concluded that the hypothesis is accepted, meaning that the compensation and motivation variables have a positive and significant effect together on employee performance. The R value (correlation coefficient) is 0.629. So it can be interpreted that the relationship between compensation and motivation variables on employee performance is a strong correlation. The coefficient of determination (R) was obtained at 39.6%. Meanwhile, the remaining 60.4% is influenced by other factors not discussed in this study. It is known that the significant value for the effect of X1 (compensation) on Y (employee performance) is 0.008 <0.05 and the value of tcount is 2.711> 1.987, so it can be concluded that Ha1 is accepted, which means that there is an effect of X1 on Y. It is known that the significant value for the effect of X2 (motivation) to Y (employee performance) is 0.000 <0.05 and the tcount value is 6.984> 1.987, so it can be concluded that Ha2 is accepted, which means there is an effect of X2 on Y.It is known that the significant value for the effect of X1 (compensation) on Y (employee performance) is 0.008 <0.05 and the tcount value of 2.711> 1.987 and it is known that the significant value for the influence of X2 (motivation) on Y (employee performance) is 0.000 <0.05 and the tcount value is 6.984> 1.987, so it can be concluded that Ha1 and Ha2 are accepted, meaning that there is an influence of X1 and X2 on Y together. This means that compensation and motivation have a sufficient role in improving employee performance at the Food and Beverage Departement Gran Melia Hotel South Jakarta. \u0000Abstrak \u0000Penelitian ini bertujuan untuk mengetahui bagaimana Pengaruh Kompensasi dan Motivasi Terhadap Kinerja karyawan Departement Food and Beverage Pada Gran Melia Jakarta Selatan, untuk mengetahui bagaimana pengaruh Kompensasi terhadap kinerja karyawan Departement Food and Beverage pada Gran Melia Hotel Jakarta Selatan, ","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124295052","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}

{"title":"Determinan Literasi Keuangan Mahasiswa Strata Satu di Universitas Muhammadiyah Jakarta","authors":"Bambang Sutrisno, Andry Priharta, Nuraeni Gani","doi":"10.33753/madani.v5i1.193","DOIUrl":"https://doi.org/10.33753/madani.v5i1.193","url":null,"abstract":"The purpose of this paper is to examine the effect of gender, academic achievement, residence, and parents’ income on the financial literacy of undergraduate students at Universitas Muhammadiyah Jakarta. The research sample was 396 students. This study applies multinomial logistic regression analysis technique. The results showed that academic achievement had a significant effect on student financial literacy. Meanwhile, gender, residence, and parents’ income have no significant effect on student financial literacy. This finding has implications for the leaders of the Universitas Muhammadiyah Jakarta to improve student financial literacy, for example providing personal finance education to undergraduate students in all faculties. \u0000Abstrak \u0000Tujuan dari tulisan ini adalah menguji pengaruh gender, prestasi akademik, tempat tinggal, dan pendapatan orang tua terhadap literasi keuangan mahasiswa strata satu di Universitas Muhammadiyah Jakarta. Sampel penelitian sebanyak 396 mahasiswa. Penelitian ini menerapkan teknik analisis regresi logistik multinomial. Hasil penelitian menunjukkan bahwa prestasi akademik berpengaruh signifikan terhadap literasi keuangan mahasiswa. Sementara itu, gender, tempat tinggal, dan pendapatan orang tua tidak berpengaruh signifikan terhadap literasi keuangan mahasiswa. Temuan ini berimplikasi bagi pimpinan Universitas Muhammadiyah Jakarta untuk meningkatkan literasi keuangan mahasiswa misalnya memberikan pendidikan keuangan individu pada mahasiswa strata satu di semua fakultas. \u0000Kata Kunci: Gender, Literasi Keuangan, Pendapatan Orang Tua, Prestasi Akademik, Tempat Tinggal","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129761892","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}

{"title":"Faktor Pemasaran Dalam Pengelolaan UMKM di Tengah Pandemi Covid-19","authors":"Citra Eliyani, Syamruddin Syamruddin, I. Putranto","doi":"10.33753/madani.v4i2.177","DOIUrl":"https://doi.org/10.33753/madani.v4i2.177","url":null,"abstract":"This research aims to find out the development of UMKM in South Tangerang City, and to find out marketing factors in the management of UMKM in South Tangerang City during the Covid-19 pandemic. This research method is qualitative. The research was conducted on UMKM in South Tangerang City. Determination of informants as selected data sources using purposive sampling techniques. Data collection uses observation, interview and documentation techniques. The validity of data is obtained through credibility, transferability, dependability, and confirmatory. Qualitative data analysis: data reduction, data exposure, and conclusion withdrawal. The results showed that: 1) The number of UMKM in South Tangerang City in 2020 amounted to 90,128, with details: Pamulang District as many as 17,919, Ciputat District as many as 13,508, East Ciputat District as many as 12,838, Pondok Aren District as many as 17,944, Serpong District as many as 12,607, North Serpong District as many as 9,511, and Setu District as many as 5,801. UMKMs are divided into various types: accommodation, accessories, expeditions, electronics, pharmaceuticals, fashion, furniture, other services, hp counters, creative, culinary, automotive, care/ health, fisheries, agriculture, vegetables / fruit, grocery stores, and transportation. 2) Marketing carried out by UMKM in South Tangerang City during the Covid-19 pandemic is: in terms of products, in addition to new product offerings, innovations are also made to existing products so that they are more attractive to consumers; in terms of price, many UMKM managers make adjustments; in terms of promotion, in addition to the provision of discounts, promotions are done by word of mouth, networking the UMKM community as well as online; From the side of the place, from the side of the place, the sales system carried out during the Covid-19 Pandemic is more limited, UMKM managers use more means through the online system. Concluded that in the face of the Covid-19 pandemic, it is necessary to use appropriate marketing strategies, one of which is through online media. \u0000Abstrak \u0000Penelitian ini bertujuan untuk mengetahui perkembangan UMKM di Kota Tangerang Selatan, dan untuk mengetahui faktor pemasaran dalam pengelolaan UMKM di Kota Tangerang Selatan selama masa pandemi Covid-19. Metode penelitian ini adalah kualitatif. Penelitian dilakukan terhadap pelaku UMKM di Kota Tangerang Selatan. Penetapan informan sebagai sumber data yang dipilih menggunakan teknik purposive sampling. Pengumpulan data menggunakan teknik observasi, wawancara dan dokumentasi. Keabsahan data diperoleh melalui credibility, transferability, dependability, dan confirmatory. Analisis data kualitatif: reduksi data, paparan data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa: 1) Jumlah UMKM di Kota Tangerang Selatan pada tahun 2020 berjumlah 90.128, dengan rincian: Kecamatan Pamulang sebanyak 17.919, Kecamatan Ciputat sebanyak 13.508, Kecamatan Ciputat Timur sebanyak 12.838, ","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117240339","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}

{"title":"Analisis Investasi Saham Dengan Menggunakan Pendekatan PER Dan PBV Pada Perusahaan LQ 45 Yang Terdaftar di BEI Periode 2015 – 2019","authors":"Iriana Kusuma Dewi, Vidya Amalia Rismanty, Ading Sunarto","doi":"10.33753/madani.v4i2.169","DOIUrl":"https://doi.org/10.33753/madani.v4i2.169","url":null,"abstract":"Financial statements show information about the state of a company that can be used as a source of information for decision making. The purpose of this study was to determine and analyze the effect of Price Earning Ratio (PER), and Price Book Value (PBV) on the outstanding stock prices of LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The method used in this research is descriptive quantitative method. The population in this study are all LQ45 companies listed on the Indonesia Stock Exchange, which are 45 companies. The sample used in this study were 28 companies in the 2015-2019 period. The results obtained from the calculation of the average PER are ADRO 0.11, AKRA 2.03, ASII 1.45, BBCA 8.74, BBNI 1.06, BBRI 0.79, BBTN 2.88, BMRI 2.01, GGRM 1.73, HMSP 3.77, ICBP 2.69, INDF 1.27, INTP 3.46, JSMR 2.00, KLBF 3.02, LPPF 1.72, MNCN 1.30, PGAS 22.96, PTBA 2.21, PTPP 1.46, SCMA 1.88, SMGR 2.31, SRIL 0.09, TLKM 1.36, UNTR 14.28, UNVR 4.75, WIKA 1.51, WSKT 1.47. Serta PBV yakni ADRO 1.1, AKRA 1.0, ASII 1.2, BBCA 1.6, BBNI 1.4, BBRI 1.5, BBTN 1.2, BMRI 2.6, GGRM 3.1, HMSP 1.1, ICBP 5.1, INDF 1.3, INTP 3.0, JSMR 2.1, KLBF 5.2, LPPF 4.6, MNCN 2.0, PGAS 1.7, PTBA 0.5, PTPP 0.2, SCMA 0.8, SMGR 2.1, SRIL 0.016, TLKM 0.2, UNTR 1.9, UNVR 0.6, WIKA 0.2, WSKT 0.1. and PBV are ADRO 1.1, AKRA 1.0, ASII 1.2, BBCA 1.6, BBNI 1.4, BBRI 1.5, BBTN 1.2, BMRI 2.6, GGRM 3.1, HMSP 1.1, ICBP 5.1, INDF 1.3, INTP 3.0, JSMR 2.1, KLBF 5.2, LPPF 4.6, MNCN 2.0, PGAS 1.7, PTBA 0.5, PTPP 0.2, SCMA 0.8, SMGR 2.1, SRIL 0.016, TLKM 0.2, UNTR 1.9, UNVR 0.6, WIKA 0.2, WSKT 0.1. The conclusion of this researches based on PER and PBV calculations, there are 11 companies that are in an undervalued position (shares are declared cheap and worth buying) namely AKRA, BBRI, HMSP, PTBA, PTPP, SCMA, SRIL, TLKM, UNVR, WIKA, and WSKT. While the rest for the calculation results of PER and PBV are in the undervalued and overvalued positions. \u0000Abstrak \u0000Tujuan penelitian adalah untuk mengetahui dan menganalisis pengaruh Price Earning Ratio (PER), dan Price Book Value (PBV) terhadap harga saham beredar pada perusahaan-perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Metode yang digunakan dalam penelitian ini menggunakan metode deskriptif kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan-perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia yakni sebanyak 45 perusahaan. Sampel yang digunakan dalam penelitian ini sebanyak 28 perusahaan pada periode 2015-2019. Hasil yang diperoleh dari perhitungan rata-rata PER yakni ADRO 0.11, AKRA 2.03, ASII 1.45, BBCA 8.74, BBNI 1.06, BBRI 0.79, BBTN 2.88, BMRI 2.01, GGRM 1.73, HMSP 3.77, ICBP 2.69, INDF 1.27, INTP 3.46, JSMR 2.00, KLBF 3.02, LPPF 1.72, MNCN 1.30, PGAS 22.96, PTBA 2.21, PTPP 1.46, SCMA 1.88, SMGR 2.31, SRIL 0.09, TLKM 1.36, UNTR 14.28, UNVR 4.75, WIKA 1.51, WSKT 1.47. Serta PBV yakni ADRO 1.1, AKRA 1.0, ASII 1.2, BBCA 1.6, BBNI 1.4, BBRI 1.5, BBTN 1.2, BMRI 2.6, GGRM","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116551476","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}

{"title":"Pengaruh Profitabilitas, Likuiditas, Leverage dan Intensitas Aset Tetap Terhadap Agresivitas Pajak","authors":"Lilis Karlina","doi":"10.33753/madani.v4i2.158","DOIUrl":"https://doi.org/10.33753/madani.v4i2.158","url":null,"abstract":"This study aims to empirically prove the effect of profitability, liquidity, leverage and intensity of fixed assets on tax aggressiveness (Empirical study on mining companies listed on the Indonesia Stock Exchange for the period 2012-2016). In this study there were a population of 46 mining companies listed on the Indonesia Stock Exchange for the period 2012-2016. The research method used in this study was quantitative. Through purposive sampling method, researchers obtained a sample of 12 companies listed on the Indonesia Stock Exchange for the period 2012-2016. The model in this study is panel regression using the Eviews 8 application. The data analysis technique in this study uses multiple linear analysis. The results of this study indicate that the profitability, liquidity and intensity of fixed assets have no significant effect on tax aggressiveness, while the leverage factor has a significant effect on tax aggressiveness. Profitability, liquidity, leverage and intensity of fixed assets together have a significant effect on tax aggressiveness. \u0000Abstrak \u0000Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh profitabilitas, likuiditas, leverage dan intensitas aset tetap terhadap agresivitas pajak (Studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016). Populasi yang digunakan dalam penelitian ini sebanyak 46 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Metode penelitian yang digunakan yaitu kuantitatif, yakni melalui metode purposive sampling dengan sampel 12 perusahaan terdaftar di Bursa Efek Indonesia periode 2012-2016. Model dalam penelitian ini yaitu regresi panel dengan menggunakan aplikasi Eviews 8. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis linear berganda. Hasilnya menunjukkan bahwa faktor profitabilitas, likuiditas dan intensitas asset tetap berpengaruh tidak signifikan terhadap agresivitas pajak. Sedangkan faktor leverage mempengaruhi secara signifikan terhadap agresivitas pajak. Dengan demikian, profitabilitas, likuiditas, leverage dan intensitas asset tetap secara bersama-sama berpengaruh signifikan terhadap agresivitas pajak. \u0000Kata Kunci: Profitabilitas, Likuiditas, Leverage, Intensitas, Agresivitas Pajak","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"71 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128005124","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}

{"title":"Uang Elektronik: Praktik dan Substansi Dari Perspektif Keuangan Syariah (Studi Kasus: BCA Flazz & Go-Pay)","authors":"Adi Martono, Yuddy Yudawirawan","doi":"10.33753/madani.v4i2.172","DOIUrl":"https://doi.org/10.33753/madani.v4i2.172","url":null,"abstract":"The use of electronic money as a transaction tool in everyday life is a necessity, people use the money to pay for various needs such as buying goods in the marketplace, buying food online, KRL train tickets, paying toll tickets and others. On the other hand, the use of electronic money in society raises questions, especially for Muslims. Is electronic money as a medium of exchange in accordance with the Qur'an and As-Sunnah? Several Indonesian Muslim scholars who are concerned about the practice of Muamalah Maaliyah have given their thoughts and opinions on the use of electronic money. This paper is a step in answering this question. This paper will try to provide an explanation why the use of electronic money is not in accordance with the Qur'an and As-Sunnah. This research uses case study – qualitative research as research methodology. For this study, data were collected from documentation: Bank Indonesia regulations, the fatwa of the Sharia Council-Indonesian Ulema Council (DSN-MUI), fatwas of world scholars, instructions for the use of electronic money from banks/issuing companies, participant observations and observations, namely as users of electronic money who also use electronic money. Experienced as a banker in a state-owned bank. Using this method, this research will explore and explain how electronic money is managed and why some Muslims doubt this money. The conclusion of this study is that Bank Indonesia as the regulator and DSN-MUI issued a fatwa and this is in line with the fatwa issued by Majma' al-Fiqh al-Islami under the World Muslim League in its decision No. 86, 3/9 explains that “bank deposits, both in Islamic banks and conventional banks, from the fiqh point of view are debt, having different views on the concept and characteristics of electronic money used in Indonesia. The solution to this problem is that Bank Indonesia as a regulator needs to open space so that electronic money that is in accordance with sharia provisions can be realized so that the interests of the Muslim community are met. \u0000Abstrak \u0000Penggunaan uang elektronik sebagai alat transaksi dalam kehidupan sehari-hari adalah suatu keniscayaan, masyarakat menggunakan uang tersebut untuk membayar berbagai keperluan seperti membeli barang di marketplace, membeli makanan secara online, tiket kereta api KRL, membayar tiket tol dan lain-lain. Di sisi lain, penggunaan uang elektronik di masyarakat menimbulkan pertanyaan terutama bagi umat Islam. Apakah uang elektronik sebagai alat tukar sesuai dengan Al-Qur'an dan As-Sunnah? Beberapa cendekiawan muslim Indonesia yang concern terhadap praktik Muamalah Maaliyah telah memberikan pemikiran dan pendapatnya tentang penggunaan uang elektronik. Tulisan ini merupakan langkah dalam menjawab pertanyaan tersebut. Tulisan ini akan mencoba memberikan penjelasan mengapa penggunaan uang elektronik tidak sesuai dengan Al-Qur’an dan As-Sunnah. Penelitian ini menggunakan studi kasus – penelitian kualitatif sebagai metodologi penelitian.","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123966466","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}

{"title":"Pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR) Terhadap Return on Equity Ratio (ROE) Pada PT Sampoerna Agro Tbk Periode 2010-2020","authors":"Hadijah Febriana, Intan Sari Budhiarjo","doi":"10.33753/madani.v4i2.168","DOIUrl":"https://doi.org/10.33753/madani.v4i2.168","url":null,"abstract":"This study aims to determine the effect of Current Ratio (CR) and Debt to Asset Ratio (DAR) on Return on Equity   (ROE) at PT. Sampoerna Agro Tbk for the period 2010-2020. The research method used is a quantitative method. The data needed in this research is secondary data obtained from the financial statements of PT. Sampoerna Agro Tbk for the period 2010-2020. The analytical method used in this research is quantitative analysis. Partially Current Ratio (CR) has no significant effect on Return on Equity   (ROE) PT. Sampoerna Agro Tbk. This is evidenced by the tcount value of 2.008 0.05. Debt to Asset Ratio (DAR) has a significant negative effect on the Return on Equity   (ROE) of PT. Sampoerna Agro Tbk. This is evidenced by the value of t count | -2,382 | > t table 2.3060 with a significance value of 0.044 <0.05. Simultaneously (F test) which has been analyzed, it can be seen that Current Ratio (CR) and Debt to Asset Ratio (DAR) simultaneously have a significant effect on Return on Equity   (ROE) at PT. Sampoerna Agro Tbk. This is evidenced by the Fcount value of 18.227> from the Ftable of 4.46 (18.227> 4.46) with a significance value of 0.001 <0.05. This is also supported by the test results of the coefficient of determination (R2) of 82% while the remaining 18% is influenced by other variables not examined in this study. \u0000Abstrak \u0000Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR) terhadap Return on Equity (ROE) pada PT. Sampoerna Agro Tbk periode 2010-2020. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang dibutuhkan dalam penelitian adalah data sekunder yang diperoleh dari laporan keuangan PT. Sampoerna Agro Tbk periode tahun 2010-2020. Metode analisis yang digunakan dalam penelitian ini adalah analisis kuantitatif. Secara parsial Current Ratio (CR) tidak berpengaruh signifikan terhadap Return on Equity (ROE) PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai thitung sebesar 2,008 < dari ttabel sebesar 2,3060 dengan nilai signifikasi sebesar 0,080 > 0,05. Debt to Asset Ratio (DAR) berpengaruh negatif signifikan terhadap Return on Equity   (ROE) PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai sebesar thitung |-2,382| > ttabel 2,3060  dengan nilai signifikansi sebesar 0,044 < 0,05. Secara simultan (Uji F) yang telah dianalisis maka dapat diketahui Current Ratio (CR) dan Debt to Asset Ratio (DAR) secara simultan berpengaruh signifikan terhadap Return on Equity (ROE) pada PT. Sampoerna Agro Tbk. Hal ini dibuktikan dengan nilai Fhitung sebesar 18,227 > dari Ftabel sebesar 4,46 (18,227 > 4,46) dengan nilai signifikasi 0,001 < 0,05. Hal ini juga didukung dengan hasil uji koefisien determinasi (R2) sebesar 82% sedangkan sisanya sebesar 18% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. \u0000Kata Kunci: Current Ratio (CR), Debt to Asset Ratio (DAR) dan Return on Equity (ROE)","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128156587","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}

{"title":"Pengaruh Kompensasi dan Motivasi Terhadap Kinerja Karyawan Pada PT Putra Abadi Jaya Mandiri","authors":"Zackharia Rialmi, Selvi Sasmanita","doi":"10.33753/madani.v4i2.178","DOIUrl":"https://doi.org/10.33753/madani.v4i2.178","url":null,"abstract":"This study was conducted to examine the effect of compensation and motivation on employee performance at PT Putra Abadi Jaya Mandiri. The research method used is a quantitative method with the use of primary and secondary data. The population and sample are 50 respondents, who are employees of PT Putra Abadi Jaya Mandiri. The result of this study is that compensation has an effect on increasing performance by 2.7%. Partial hypothesis test obtained t arithmetic > t tabel or (1.144> 2.011), this is reinforced by the significance of P value <Sig. 0.05 or 0.000 <0.05, so that H0 is accepted and H1 is rejected, meaning that there is no positive and partially significant effect between compensation and employee performance. Work motivation has a positive and significant effect on employee performance by 38.4%. Partial hypothesis test obtained t count > t tabel or (5,470>2,011), this is reinforced by the significance of P value <Sig. 0.05 or 0.000 <0.05, so H0 is rejected and H2 is accepted, meaning that there is a positive and partially significant influence between motivation on employee performance. Simultaneous hypothesis testing of communication and work motivation contributed 42.8%, while the remaining 57.2% was influenced by other factors. From the hypothesis test, it was obtained that F arithmetic > F tabel or (1,308 < 2,800), this was also strengthened by the significance (0.000 < 0.05). Thus H0 is accepted H3 is rejected. This means that there is no simultaneous positive and significant effect between compensation and motivation on employee performance at PT Putra Abadi Jaya Mandiri \u0000Abstrak \u0000Penelitian ini dilakukan untuk menguji pengaruh kompensasi dan motivasi terhadap kinerja karyawan pada PT Putra Abadi Jaya Mandiri. Metode penelitian yang digunakan adalah metode kuantitatif dengan penggunaan data primer dan sekunder. Populasi dan sampel adalah sebanyak 50 responden, yang merupakan karyawan PT Putra Abadi Jaya Mandiri. Hasil penelitian ini adalah kompensasi berpengaruh terhadap peningkatan kinerja sebesar 2,7%. Uji hipotesis parsial diperoleh t hitung > t tabel atau (1,144>2,011), hal ini diperkuat dengan signifikansi P value <Sig. 0,05 atau 0,000 < 0,05, sehingga H0 diterima dan H1 ditolak artinya tidak terdapat pengaruh positif dan signifikan secara parsial antara kompensasi dengan kinerja karyawan. Motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan sebesar 38,4%. Uji hipotesis parsial diperoleh t hitung > t tabel atau (5,470>2,011), hal ini diperkuat dengan signifikansi P value <Sig. 0,05 atau 0,000 < 0,05, sehingga H0 ditolak dan H2 diterima artinya terdapat pengaruh positif dan signifikan secara parsial antara motivasi terhadap kinerja karyawan. Uji hipotesis simultan komunikasi dan motivasi kerja berkontribusi sebesar 42,8%,  Sedangkan sisanya sebesar 57,2% dipengaruhi oleh faktor lain. Dari uji hipotesis diperoleh F hitung > F tabel atau (1,308<2,800), hal tersebut juga diperkuat dengan signifikansi (0,000<","PeriodicalId":205542,"journal":{"name":"Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122858125","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}