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ROA sebagai determinan pembiayaan pada Bank Muamalat Indonesia ROA 作为印度尼西亚 Muamalat 银行融资的决定因素
Pub Date : 2023-12-01 DOI: 10.37631/ebisma.v4i2.1213
Wuku Astuti, B. Artha
Lembaga keuangan perbankan merupakan lembaga keuangan yang bertugas menghimpun dana dari masyarakat dan menyalurkan kembali ke masyarakat guna memenuhi kebutuhan dana bagi pihak yang membutuhkan, baik untuk kegiatan produktif maupun konsumtif. Bank syariah merupakan lembaga keuangan bank yang berprinsip syariah yang dalam pelaksanaan operasionalnya menggunakan prinsip-prinsip syariah Islam. Operasional bank syariah telah beberapa kali diteliti, dan penelitian ini berfokus pada kinerja keuangan bank syariah. Prinsip syariah adalah aturan perjanjian berdasarkan hukum Islam antara bank dengan pihak lain untuk menyimpan dana dan atau pembiayaan kegiatan usaha, atau kegiatan lainnya yang dinyatakan sesuai dengan syariah. Penelitian ini bertujuan untuk mengetahui pengaruh return onn assets (ROA) terhadap pembiayaan murabahah, mudharabah, dan musyarakah di Bank Muamalat Indonesia. Metode kuantitatif digunakan dalam penelitian ini. Data yang digunakan diambil dari laporan triwulanan periode Juni 2015 – Maret 2023. Hasil analisis menunjukkan bahwa ROA berpengaruh positif signifikan terhadap pembiayaan murabahah, mudharabah, dan musyarakah. Saran untuk penelitian selanjutnya juga disampaikan disini.
银行金融机构是一家金融机构,其职责是向公众筹集资金,并将资金回馈社会,以满足对有生产力和消费活动的需求。伊斯兰银行是一家基于伊斯兰原则的伊斯兰金融机构,其运作方式涉及伊斯兰教法的原则。伊斯兰银行的运作已经被研究过好几次,这项研究的重点是伊斯兰银行的财务状况。伊斯兰原则是基于伊斯兰法的协议规则,银行与另一方之间的资金和或融资业务,或其他符合伊斯兰教法的活动。本研究旨在确定资产回报率(ROA)对mudharabah和Muamalat Bank的Muamalat的影响。这项研究采用了定量方法。数据来自2015年6月至2023年3月的季度报告。分析结果表明,ROA对murabahah、mudharabah和musyaryai的融资产生了重大影响。这里也提供了进一步研究的建议。
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引用次数: 0
Pengaruh media sosial dan kualitas layanan dalam membentuk motivasi membeli pemakai jasa terhadap pengambilan keputusan memakai jasa (studi pada UD. Sampoerna Wedding Banyuwangi) 社交媒体和服务质量对服务用户购买服务决策动机的影响(在班尤万吉大学桑波埃纳婚礼上进行的研究)
Pub Date : 2023-12-01 DOI: 10.37631/ebisma.v4i2.836
Mohammad Fikri Zamahsari, H. Sunaryo, Pardiman
Penelitian ini bertujuan untuk mendeskripsikan kualitas pelayanan, media sosial, motivasi membeli, dan pengambilan keputusan memakai jasa serta pengaruh kualitas layanan dan media sosial terhadap pengambilan keputusan memakai jasa baik secara langsung maupun tidak langsung melalui motivasi membeli sebagai variabel intervening UD. Sampoerna Wedding, teknik sampling yang digunakan dalam penelitian ini adalah teknik random sampling dari jumlah sampel 112 orang pengguna jasa dan calon pengguna jasa UD. Sampoerna Wedding. Alat analisis data yang digunakan adalan analisis Structural Equation Modelling (SEM) menggunakan aplikasi PLS versi 3.0. Berdasarkan hasil analisis data menunjukkan bahwa kualitas layanan berpengaruh terhadap pengambilan keputusan UD. Sampoerna Wedding Banyuwangi, sedangkan media sosial tidak berpengaruh terhadap pengambilan keputusan UD. Sampoerna Wedding Banyuwangi dan kualitas layanan tidak berpengaruh terhadap motivasi membeli UD. Sampoerna Wedding Banyuwangi, media sosial berpengaruh terhadap motivasi membeli UD. Sampoerna Wedding Banyuwangi, motivasi membeli berpengaruh terhadap pengambilan keputusan UD. Sampoerna Wedding Banyuwangi, adapaun motivasi membeli mampu memediasi media sosial terhadap pengambilan keputusan akan tetapi motivasi membeli tidak mampu memediasi kualitas layanan terhadap pengambilan keputusan pada UD. Sampoerna Wedding Banyuwangi.
本研究旨在描述服务质量、社交媒体、购买动机和使用服务的决策,以及服务质量和社交媒体通过购买动机这一干预变量直接或间接对使用服务的决策产生的影响。本研究采用的抽样技术是从 112 名服务用户和潜在服务用户中随机抽样。Sampoerna Wedding。使用的数据分析工具是结构方程模型(SEM)分析,使用的是 PLS 3.0 版应用程序。数据分析结果表明,服务质量会影响 UD 决策。Sampoerna Wedding Banyuwangi,而社交媒体对 UD 决策没有影响。Sampoerna Wedding Banyuwangi 和服务质量对 UD 的购买动机没有影响。Sampoerna Wedding Banyuwangi、社交媒体对购买 UD 的动机有影响。Sampoerna Wedding Banyuwangi,购买动机影响决策 UD。Sampoerna Wedding Banyuwangi,虽然购买动机能够调解社交媒体对决策的影响,但购买动机无法调解服务质量对 UD 决策的影响。Sampoerna Wedding Banyuwangi.
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引用次数: 0
Green human resource management dalam rekrutmen dan pelatihan karyawan 员工招聘和培训中的绿色人力资源管理
Pub Date : 2023-12-01 DOI: 10.37631/ebisma.v4i2.1186
Santosa Budi Raharjo, Nur Wening
Praktik dan kebijakan di bidang manajemen sumber daya manusia menjadi faktor penting dalam pencapaian kesuksesan organisasi perusahaan. GHRM atau Green Human Resource Management merupakan keseluruhan dari proses Human Resource Management yang menghadirkan kesadaran pada setiap karyawan mengenai perilaku yang ramah lingkungan ditempat kerja yang meliputi kegiatan perekrutan, pelatihan, penghargaan dan pengembangan tenaga kerja yang memahami dan menghargai adanya praktik, nilai dan inisiatif ramah lingkungan. Penelitian ini bertujuan menganalisis praktik green human resource mangement dalam rekrutmen dan pelatihan karyawan. Metode yang digunakan dalam penulisan artikel ini adalah literature review. Hasil penelitian menunjukkan bahwa manajemen sumber daya hijau dapat menghasilkan individu yang mampu mendukung adanya perilaku yang peduli terhadap lingkungan sebab dari manajemen sumber daya hijau para individu di dalamnya akan terbentuk perilaku yang mementingkan kelestarian alam tanpa merusak ekosistem. Rekrutmen dan pelatihan hijau meningkatkan kemampuan pekerja untuk mengidentifikasi masalah mengenai lingkungan, memiliki pengetahuan yang luas mengenai masalah-masalah sulit yang dihadapi oleh lingkungan.
人力资源管理领域的实践和政策是实现企业组织成功的重要因素。GHRM或绿色人类资源管理是人类资源管理进程的一个完整进程,它向每个员工展示了对工作环境友好行为的认识,包括理解和欣赏实践、价值和环保倡议的招聘、培训、奖励和就业发展。本研究旨在分析绿色人类资源在招聘和培训员工方面的实践。本文采用的方法是识字评论。研究表明,绿色资源管理可以产生能够支持环境行为的个人,因为绿色资源管理人员将在不破坏生态系统的情况下,创造保护行为。绿色招聘和培训提高了工人识别环境问题的能力,对环境面临的困难问题有广泛的了解。
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引用次数: 0
Determinants of gini ratio: a case study of low gini ratio in Madura 基尼系数的决定因素:马杜拉低基尼系数案例研究
Pub Date : 2023-12-01 DOI: 10.37631/ebisma.v4i2.1119
Imam Mahdi, S. Sulistyono
One of the regencies on Madura Island, namely Sumenep, will be the regency with the lowest gini ratio in East Java Province in 2022. This research was conducted to analyze: 1) the effects of health, education, open unemployment rate, and poverty rate partially on the Gini ratio; 2) the effects of health, education, open unemployment rate, and poverty rate simultaneously on the Gini ratio in Madura Island. The research method was carried out using panel data regression. The results obtained using the CEM: 1) health, education, and poverty levels have a negative and not significant effect; 2) the open unemployment rate influences positively and significantly; 3) all independent variables simultaneously have a significant positive effect. The government can issue policies to reduce income inequality in the form of providing free health services, education and compulsory education scholarships, periodic job fairs, skills training for workers, and distribution of social assistance that is right on target.
到2022年,马都拉岛上的苏梅内普县将成为东爪哇省基尼系数最低的县。本研究旨在分析:1)卫生、教育、开放失业率和贫困率对基尼系数的部分影响;2)卫生、教育、公开失业率和贫困率同时对马杜拉岛基尼系数的影响。研究方法采用面板数据回归。使用CEM获得的结果:1)健康、教育和贫困水平具有负向且不显著的影响;2)公开失业率正向显著影响;3)各自变量同时具有显著的正向作用。政府可以通过提供免费保健服务、教育和义务教育奖学金、定期招聘会、工人技能培训和分配社会援助等形式,颁布减少收入不平等的政策。
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引用次数: 0
Implementasi faktor manajemen tata kelola ekowisata sebagai strategi dalam mendorong kinerja ekowisata berkelanjutan 实施生态旅游治理管理要素,作为推动可持续生态旅游绩效的战略
Pub Date : 2023-12-01 DOI: 10.37631/ebisma.v4i2.1181
Stefanus Rumangkit, Yan Aditiya Pratama, Ardhi Khairi, A. Ardi, Gabriel Amadeus Valentino
Penelitian ini bertujuan untuk mengeksplorasi entreprenurial marketing, entrepreneurial orientation, entrepreneurial intention, leadership, value co-creation, smart tourism, dan sustainable tourism performance. Metode penelitian yang digunakan adalah metode kualitatif dengan wawancara mendalam digunakan dalam teknik pengumpulan data. Narasumber dalam penelitian ini adalah pengelola dari ekowisata yang berbasis ekowisata karst, bahari, hutan, pegunungan, dan flora-fauna. Hasil penelitian menunjukkan bahwa dari sisi enteprenurial marketing pengelola sudah menggunakan paket wisata untuk mendorong wisatawan datang berkunjung. Dari segi entrepreneurial orientation dan entrepreneurial intention, bahwa dampak dari ekowisata meningkatkan minat dan orientasi warga sekitar untuk membuat sebuah usaha. Dari segi kepemimpinan dan value co-creation, pemimpin lebih memiliki gaya empowerment atau penguatan bagi masyarakat, serta masyarakat pun mau berkolaborasi bersama sama untuk meningkatkan kualitas layanan. Smart tourism juga sudah dimplementasikan dengan baik dengan ekowisata sudah menggunakan teknologi untuk promosi, dan melakukan riset kepuasaan pengunjung untuk menjaga kinerja ekowisata yang berkelanjutan.  
本研究旨在探索企业营销、企业方向、企业意图、领导、价值价值、智能旅游和可持续旅游表现。研究方法是一种定性方法,在数据收集技术中使用了深入的采访。这项研究的资料来源是以生态旅游为基础的生态旅游、海洋、森林、山脉和花卉动物的组织。研究结果显示,企业营销经理们已经利用旅游计划鼓励游客来参观。就企业方向和企业意图而言,生态旅游的影响增加了居民对创建企业的兴趣和方向。从领导力和价值创造的角度来看,领导者对社会有更大的改造或加强力,社会将共同合作提高服务质量。智能旅游在生态旅游方面也得到了很好的实施,它们已经将技术用于推广,并对游客的满意度进行研究,以保持生态旅游的可持续绩效。
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引用次数: 0
Optimalisasi kinerja organisasi melalui gaya kepemimpinan yang efektif untuk mencapai kepuasan kerja: sebuah studi literatur 通过有效的领导方式来实现组织表现:文献研究
Pub Date : 2023-06-04 DOI: 10.37631/ebisma.v4i1.929
Frendy Wibowo, H. Tjahjono
The potential success of a business depends on its organizational performance, meaning its ability to implement strategies effectively to achieve institutional goals. This study aims to describe a number of studies regarding organizational performance through effective leadership styles to achieve job satisfaction. The research method uses a literature review system with the stages of data analysis compare, contrast, and criticize. The research results show that leaders play an integral role in both organizational success and employee performance. Leadership requires special skills and abilities that are useful in complex leadership situations. Social competence and emotional intelligence must exist in every organization, so that even if there is conflict or upheaval within the organization, employees can still be motivated to work at full capacity because they feel satisfaction at work. Organizations that are oriented towards improving organizational performance must be able to fulfill employee job satisfaction, which in turn helps stimulate better employee performance and improve organizational performance.
企业的潜在成功取决于其组织绩效,即有效实施战略以实现机构目标的能力。本研究旨在描述一些关于通过有效的领导风格来实现工作满意度的组织绩效的研究。研究方法采用文献综述法,分为数据分析、比较、对比、批判三个阶段。研究结果表明,领导者在组织成功和员工绩效中都扮演着不可或缺的角色。领导需要在复杂的领导情况下有用的特殊技能和能力。社会能力和情商必须存在于每个组织中,这样即使组织内部出现冲突或动荡,员工仍然可以因为在工作中感到满足而被激励着全力工作。以提高组织绩效为导向的组织必须能够满足员工的工作满意度,这反过来又有助于激发更好的员工绩效和提高组织绩效。
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引用次数: 1
Struktur modal dan kepemilikkan asing terhadap agresivitas pajak perusahaan manufaktur di Indonesia 外国资本结构和占有,反对印尼制造业税收侵略性
Pub Date : 2023-06-04 DOI: 10.37631/ebisma.v4i1.925
Ahmad Junaidi, Ririn Harini, Rina Yuniarti, Ahmad Sumarlan
This study aims to determine the effect of capital structure and foreign ownership on corporate tax aggressiveness in food and beverage companies listed on the IDX. Tax aggressiveness is the dependent variable The independent variable, while foreign ownership is the independent variable. This type of research is quantitative with secondary data sources obtained from annual reports and financial reports on the Indonesia Stock Exchange. The population in this study is 30 food and beverage companies listed on the IDX for 2018-2020. The sample is 27 companies obtained by the purposive sampling method. Data were analyzed using SPSS software version 26. The result showed that capital structure has a negative and significant effect on tax aggressiveness and foreign ownership has a positive and significant impact on tax aggressiveness. To get better results, further research can add other variables, use companies other than manufacturing, and extend the research period.
本研究旨在确定在IDX上市的食品和饮料公司的资本结构和外资所有权对公司税收侵略性的影响。税收侵略性是因变量、自变量,外资所有权是自变量。这种类型的研究是定量的,二手数据来源是从印度尼西亚证券交易所的年度报告和财务报告中获得的。本研究的对象是2018-2020年在IDX上市的30家食品和饮料公司。样本为27家公司,采用目的抽样法。数据分析采用SPSS软件26版。结果表明,资本结构对税收侵略性具有显著的负向影响,外资所有权对税收侵略性具有显著的正向影响。为了得到更好的结果,进一步的研究可以增加其他变量,使用制造业以外的公司,延长研究周期。
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引用次数: 0
Membangun orientasi kewirausahaan dan lingkungan kerja untuk meningkatkan kinerja UKM 建立创业精神和工作环境,提高中小企业绩效
Pub Date : 2023-06-04 DOI: 10.37631/ebisma.v4i1.832
A. Info, Informasi Artikel Abstrak, Kata Kunci, Entrepreneurship Bisnis, M. Akuntansi
This study aims to develop the concept of entrepreneurial orientation and work environment in an effort to improve the performance of SMEs in the batik industry in Pekalongan city. This type of research is an explanatory study. This study tried to test hypotheses about the relationship between variables. The results of this study concluded that in the current friendly business environment, entrepreneurial orientation has an influence on the performance of SMEs in the batik industry in Pekalongan city, environmental conditions have a positive and significant influence, but the future business environment conditions cannot be predicted so it is necessary to anticipate several alternative problem solving that will occur. Therefore, it is necessary to run a business efficiently. The condition of the business environment can force companies to take advantage of entrepreneurial orientation to achieve business performance, but the company is not necessarily able to overcome this.
本研究旨在发展创业导向和工作环境的概念,以改善北加隆岸市蜡染业中小企业的绩效。这种类型的研究是解释性研究。这项研究试图检验关于变量之间关系的假设。本研究的结论是,在当前友好的商业环境中,创业取向对北卡隆班市蜡染行业中小企业的绩效有影响,环境条件有积极和显著的影响,但未来的商业环境条件无法预测,因此有必要预测将会发生的几个替代问题解决。因此,有效地经营企业是必要的。经营环境的条件可以迫使企业利用创业导向来实现经营绩效,但企业并不一定能够克服这一点。
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引用次数: 0
Masjid sebagai sarana pemberdayaan ekonomi umat 清真寺是人民的经济赋权
Pub Date : 2023-06-04 DOI: 10.37631/ebisma.v4i1.886
Adnanda Yudha Rhealdi, Muthoifin, Rizka
Community development by utilizing the mosque's financial circulation is one of the efforts to maximize the role and function of the mosque. Communities around the mosque are empowered economically through mosque activities. Al-Falah Grand Mosque is one of the mosques that has implemented economic empowerment activities for the people around the mosque. As a result, this mosque became a prosperous mosque and even became a national pilot mosque. The purpose of this research is to dissect the management strategy of Al-Falah Mosque in Sragen in empowering the people's economy. This type of research is qualitative research with a descriptive approach that utilizes case studies to analyze problems. Collecting data using interview techniques, observation and documentation. The research location is at Masjid Raya Al-Falah Sragen. This research resulted in an explanation of the strategy of the Al-Falah Mosque in Sragen in empowering the people's economy. Many kinds of activities are carried out for empowerment participants, ranging from religious studies, learning to read the Koran and tahsin qiro'ah, joint dhikr, distribution of basic necessities and other incidental training to make the Al-Falah Mosque's breadwinner community continue to grow.
利用清真寺的金融流通进行社区发展是最大限度发挥清真寺作用和功能的努力之一。清真寺周围的社区通过清真寺活动获得了经济上的力量。法拉大清真寺是为清真寺周围的人们实施经济赋权活动的清真寺之一。因此,这座清真寺成为了一个繁荣的清真寺,甚至成为了国家试点清真寺。本研究的目的是剖析斯拉格根Al-Falah清真寺在赋予人民经济权力方面的管理策略。这种类型的研究是定性研究,采用描述性方法,利用案例研究来分析问题。使用访谈技巧、观察和文件收集数据。研究地点在清真寺拉亚法拉赫斯拉根。这项研究的结果是解释了斯拉根Al-Falah清真寺在赋予人民经济权力方面的战略。为增强参与者的能力,开展了多种活动,包括宗教研究、学习阅读《古兰经》和《塔辛·奇罗》、联合迪克尔、分发基本必需品和其他附带培训,以使Al-Falah清真寺的养家者社区继续壮大。
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引用次数: 0
Pengembangan potensi obyek wisata air terjun Nglirip Kabupaten Tuban 图班瀑布旅游潜在景点
Pub Date : 2023-06-04 DOI: 10.37631/ebisma.v4i1.727
Khalid Fauzi Aziz
Tuban Regency is a district that has many vacationer points of interest, consisting of the Nglirip Waterfall. However, nearby travelers are much less interested by nglirip waterfall tourism due to the fact the vicinity of vacationer points of interest is pretty some distance from the middle of Tuban district. The motive of this studies is to pick out techniques in growing the tourism ability of the nglirip waterfall in Tuban Regency. The studies technique makes use of a qualitative kind with descriptive elaboration. Data evaluation strategies utilized in processing are editing, type and interpretation. The consequences of the studies information processing display that there are negative avenue conditions, negative constructing conditions, no memento kiosks, unavailable trash cans, no parking areas and no locations of worship. So tons nonetheless desires to be stepped forward to boom the splendor or promote this nglirip waterfall tour. Based at the consequences of the study, it could be defined that there may be a want to boom security, provider quality, centers on nglirip waterfall tourism with the aid of using making parking lots, trash packing containers and locations of worship. Meanwhile, to boom vacationer interest, it's far essential to innovate in virtual marketing and marketing or social media.
图班摄政区有许多旅游景点,包括格里普瀑布。然而,附近的游客对瀑布旅游的兴趣要小得多,因为旅游景点附近离图班区中部有一段距离。本研究的目的是为图们江瀑布旅游能力的提升提供借鉴。研究方法采用定性的方法,辅以描述性的阐述。在处理过程中使用的数据评价策略有编辑、分类和解释。研究信息处理的结果显示,有消极的大道条件,消极的建筑条件,没有纪念品亭,不可用的垃圾桶,没有停车场,没有礼拜场所。因此,尽管如此,他还是希望能挺身而出,来欣赏这一美景,或者推广这一壮观的瀑布之旅。根据研究的结果,可以定义为可能需要在使用制造停车场,垃圾包装容器和礼拜场所的帮助下,提高安全性,提供者质量,中心的瀑布旅游。与此同时,为了激发度假者的兴趣,在虚拟营销和营销或社交媒体方面进行创新至关重要。
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引用次数: 0
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Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA)
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