Pub Date : 2023-09-29DOI: 10.21070/acopen.9.2024.5671
Isnaini Rochmaniah, Imelda Dian Rahmawati
This research investigates the impact of Information Technology Advancement (IT) in rural areas, particularly the Village Financial Management System (Siskeudes), with a focus on its interaction with internal control systems. Through a sample of 30 village secretaries and treasurers in the Buduran District, Sidoarjo Regency, the study employs direct surveys and questionnaires for data collection. Utilizing IBM SPSS Statistics 25, the analysis reveals a significant positive influence of both internal control systems and IT advancement on rural financial management. Notably, internal control systems were found to moderate the relationship between IT advancement and financial governance. These findings underscore the vital role of internal controls in optimizing the benefits of IT solutions, offering valuable insights for global policymakers and practitioners involved in rural development and digital governance.Highlights : The research examines the synergy between Information Technology Advancement and Internal Control Systems in rural financial management. Findings reveal a significant positive influence of both Internal Control Systems and IT advancement on rural financial governance. Internal Control Systems play a crucial moderating role in enhancing the impact of IT solutions, providing essential insights for global policymakers and practitioners in rural development and digital governance. Keywords:Information Technology Advancement, Village Financial Management System, Internal Control Systems, Rural Development, Digital Governance.
{"title":"Rural Financial Management: Moderating Role of Internal Control in the Digital Governance Era.","authors":"Isnaini Rochmaniah, Imelda Dian Rahmawati","doi":"10.21070/acopen.9.2024.5671","DOIUrl":"https://doi.org/10.21070/acopen.9.2024.5671","url":null,"abstract":"This research investigates the impact of Information Technology Advancement (IT) in rural areas, particularly the Village Financial Management System (Siskeudes), with a focus on its interaction with internal control systems. Through a sample of 30 village secretaries and treasurers in the Buduran District, Sidoarjo Regency, the study employs direct surveys and questionnaires for data collection. Utilizing IBM SPSS Statistics 25, the analysis reveals a significant positive influence of both internal control systems and IT advancement on rural financial management. Notably, internal control systems were found to moderate the relationship between IT advancement and financial governance. These findings underscore the vital role of internal controls in optimizing the benefits of IT solutions, offering valuable insights for global policymakers and practitioners involved in rural development and digital governance.Highlights : The research examines the synergy between Information Technology Advancement and Internal Control Systems in rural financial management. Findings reveal a significant positive influence of both Internal Control Systems and IT advancement on rural financial governance. Internal Control Systems play a crucial moderating role in enhancing the impact of IT solutions, providing essential insights for global policymakers and practitioners in rural development and digital governance. Keywords:Information Technology Advancement, Village Financial Management System, Internal Control Systems, Rural Development, Digital Governance.","PeriodicalId":299489,"journal":{"name":"Academia Open","volume":"68 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334181","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 : 2023-09-29DOI: 10.21070/acopen.9.2024.5706
Yodik Lestyo Widi, Kumara Adji Kusuma
This study investigates the influence of career development, motivation, and workplace environment on employee performance within an organizational context. Employing a quantitative methodology with a sample size of 128 respondents selected through simple random sampling, the research confirmed significant positive effects of career development, motivation, and workplace environment on employee performance, individually and collectively. The findings support the acceptance of hypotheses indicating that career development, motivation, and workplace environment significantly influence employee performance. The results underscore the importance of holistic approaches in human resource management, emphasizing the need for organizations to invest in employee career growth, foster motivation, and create conducive work environments, thereby enhancing overall workforce productivity and efficiency.Highlights : Comprehensive Influence: Career development, motivation, and workplace environment collectively shape employee performance, emphasizing the interconnectedness of these factors in organizational settings. Significant Positive Effects: The study confirms the positive impact of career development, motivation, and a conducive workplace on employee performance, underlining their essential role in enhancing workforce productivity. Strategic HR Emphasis: The research highlights the strategic importance of investing in employee career growth, motivation, and creating supportive work environments, providing valuable insights for effective human resource management practices. Keywords:Employee Performance, Career Development, Motivation, Workplace Environment, Human Resource Management
{"title":"Employee Performance: Career Development, Motivation, and Workplace Environment Impact","authors":"Yodik Lestyo Widi, Kumara Adji Kusuma","doi":"10.21070/acopen.9.2024.5706","DOIUrl":"https://doi.org/10.21070/acopen.9.2024.5706","url":null,"abstract":"This study investigates the influence of career development, motivation, and workplace environment on employee performance within an organizational context. Employing a quantitative methodology with a sample size of 128 respondents selected through simple random sampling, the research confirmed significant positive effects of career development, motivation, and workplace environment on employee performance, individually and collectively. The findings support the acceptance of hypotheses indicating that career development, motivation, and workplace environment significantly influence employee performance. The results underscore the importance of holistic approaches in human resource management, emphasizing the need for organizations to invest in employee career growth, foster motivation, and create conducive work environments, thereby enhancing overall workforce productivity and efficiency.Highlights : Comprehensive Influence: Career development, motivation, and workplace environment collectively shape employee performance, emphasizing the interconnectedness of these factors in organizational settings. Significant Positive Effects: The study confirms the positive impact of career development, motivation, and a conducive workplace on employee performance, underlining their essential role in enhancing workforce productivity. Strategic HR Emphasis: The research highlights the strategic importance of investing in employee career growth, motivation, and creating supportive work environments, providing valuable insights for effective human resource management practices. Keywords:Employee Performance, Career Development, Motivation, Workplace Environment, Human Resource Management","PeriodicalId":299489,"journal":{"name":"Academia Open","volume":"55 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334418","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 : 2023-09-29DOI: 10.21070/acopen.9.2024.5704
Anita Sari, Imelda Dian Rahmawati
This study aims to assess the impact of corporate social responsibility (CSR) and environmental performance on financial performance in Indonesian food and beverage companies. The study uses a quantitative method and a purposive sampling technique to select a sample of 14 companies listed on the Indonesia Stock Exchange from 2019 to 2020. The results show that CSR has a negative and significant impact on financial performance, while environmental performance has a positive and significant impact on financial performance. These findings suggest that companies should prioritize environmental performance to improve their financial performance.Highlights : CSR Impact: Significant negative influence on financial performance in Indonesian food and beverage companies. Environmental Performance: Positively correlates with financial outcomes, emphasizing its importance in business strategies. Sustainable Prioritization: Companies urged to prioritize environmental performance for enhanced financial results. Keywords:CSR, Environmental Performance, Financial Performance, Indonesian Companies, Sustainable Business
{"title":"CSR, Environmental Performance, and Financial Outcomes: Indonesian Food Industry Insights","authors":"Anita Sari, Imelda Dian Rahmawati","doi":"10.21070/acopen.9.2024.5704","DOIUrl":"https://doi.org/10.21070/acopen.9.2024.5704","url":null,"abstract":"This study aims to assess the impact of corporate social responsibility (CSR) and environmental performance on financial performance in Indonesian food and beverage companies. The study uses a quantitative method and a purposive sampling technique to select a sample of 14 companies listed on the Indonesia Stock Exchange from 2019 to 2020. The results show that CSR has a negative and significant impact on financial performance, while environmental performance has a positive and significant impact on financial performance. These findings suggest that companies should prioritize environmental performance to improve their financial performance.Highlights : CSR Impact: Significant negative influence on financial performance in Indonesian food and beverage companies. Environmental Performance: Positively correlates with financial outcomes, emphasizing its importance in business strategies. Sustainable Prioritization: Companies urged to prioritize environmental performance for enhanced financial results. Keywords:CSR, Environmental Performance, Financial Performance, Indonesian Companies, Sustainable Business","PeriodicalId":299489,"journal":{"name":"Academia Open","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334740","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 : 2023-09-28DOI: 10.21070/acopen.9.2024.5321
Haniyah Febriyanti Rosadi, Nur Maghfirah Aesthetika
This qualitative study aimed to analyze the TikTok accounts of @ayuanzillah and @yusni.a, with a focus on the self-existence of teenagers in Jiken village. The study used purposive sampling and descriptive qualitative analysis to examine the videos uploaded on the accounts. The results showed that the videos were not original but rather copied from other sources, indicating a trend-following behavior rather than trend-setting. The TikTok celebrities exhibited a calm demeanor to maintain their online presence and avoid negative feedback from netizens. The motivational quotes shared on the platform were mostly based on personal experiences and aimed to inspire others. The study implies that TikTok celebrities can serve as role models for teenagers, but their influence should be monitored to ensure that they promote positive values and behaviors. Highlight: The study used purposive sampling and descriptive qualitative analysis to examine the TikTok accounts of @ayuanzillah and @yusni.a, with a focus on the self-existence of teenagers in Jiken village. The results showed that the videos were not original but rather copied from other sources, indicating a trend-following behavior rather than trend-setting. The study implies that TikTok celebrities can serve as role models for teenagers, but their influence should be monitored to ensure that they promote positive values and behaviors. TikTok has policies regarding inactive accounts and verified accounts. A verified badge means that TikTok has confirmed the account belongs to the person or brand it represents, and an inactive account may have its username reset if it remains inactive for 180 days or more Keywords: TikTok, Purposive sampling,Descriptive qualitative analysis,Trend-following behavior,Role models
{"title":"TikTok Celebrities as Role Models: Imitation or Innovation?","authors":"Haniyah Febriyanti Rosadi, Nur Maghfirah Aesthetika","doi":"10.21070/acopen.9.2024.5321","DOIUrl":"https://doi.org/10.21070/acopen.9.2024.5321","url":null,"abstract":"This qualitative study aimed to analyze the TikTok accounts of @ayuanzillah and @yusni.a, with a focus on the self-existence of teenagers in Jiken village. The study used purposive sampling and descriptive qualitative analysis to examine the videos uploaded on the accounts. The results showed that the videos were not original but rather copied from other sources, indicating a trend-following behavior rather than trend-setting. The TikTok celebrities exhibited a calm demeanor to maintain their online presence and avoid negative feedback from netizens. The motivational quotes shared on the platform were mostly based on personal experiences and aimed to inspire others. The study implies that TikTok celebrities can serve as role models for teenagers, but their influence should be monitored to ensure that they promote positive values and behaviors. Highlight: The study used purposive sampling and descriptive qualitative analysis to examine the TikTok accounts of @ayuanzillah and @yusni.a, with a focus on the self-existence of teenagers in Jiken village. The results showed that the videos were not original but rather copied from other sources, indicating a trend-following behavior rather than trend-setting. The study implies that TikTok celebrities can serve as role models for teenagers, but their influence should be monitored to ensure that they promote positive values and behaviors. TikTok has policies regarding inactive accounts and verified accounts. A verified badge means that TikTok has confirmed the account belongs to the person or brand it represents, and an inactive account may have its username reset if it remains inactive for 180 days or more Keywords: TikTok, Purposive sampling,Descriptive qualitative analysis,Trend-following behavior,Role models","PeriodicalId":299489,"journal":{"name":"Academia Open","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334819","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 : 2023-09-28DOI: 10.21070/acopen.9.2024.5482
Katerina Putri Prameswari, Hasan Ubaidillah
This quantitative research study aims to elucidate the impact of individual skills, facilities, and customer relationship management on customer satisfaction within the context of automotive service centers. The study, conducted with a sample of 100 Honda customers, employed cluster random sampling and Likert scale surveys. The findings reveal that individual skills significantly and positively influence customer satisfaction (p < 0.05, t = 7.119), as do facility-related factors (p < 0.05, t = 3.204). However, customer relationship management, when considered individually, does not exhibit a significant impact (p > 0.05, t = 0.311). Notably, when analyzed collectively, these variables demonstrate a substantial and positive effect on customer satisfaction (p < 0.05). These results underscore the importance of individual skills and service facilities in bolstering customer satisfaction in the automotive service industry, while suggesting potential areas for improvement in customer relationship management practices. This research holds implications for service providers seeking to enhance customer satisfaction and loyalty. Highlight: Individual skills and service facilities have a significant positive impact on customer satisfaction in automotive service centers. Customer relationship management, while not individually significant, contributes positively when considered collectively with other factors. This research offers valuable insights for service providers looking to improve customer satisfaction and loyalty in the automotive service industry. Keywords: Automotive Service Centers, Customer Satisfaction, Individual Skills, Facilities, Customer Relationship Management
{"title":"Enhancing Customer Satisfaction in Automotive Service Centers: A Quantitative Analysis","authors":"Katerina Putri Prameswari, Hasan Ubaidillah","doi":"10.21070/acopen.9.2024.5482","DOIUrl":"https://doi.org/10.21070/acopen.9.2024.5482","url":null,"abstract":"This quantitative research study aims to elucidate the impact of individual skills, facilities, and customer relationship management on customer satisfaction within the context of automotive service centers. The study, conducted with a sample of 100 Honda customers, employed cluster random sampling and Likert scale surveys. The findings reveal that individual skills significantly and positively influence customer satisfaction (p < 0.05, t = 7.119), as do facility-related factors (p < 0.05, t = 3.204). However, customer relationship management, when considered individually, does not exhibit a significant impact (p > 0.05, t = 0.311). Notably, when analyzed collectively, these variables demonstrate a substantial and positive effect on customer satisfaction (p < 0.05). These results underscore the importance of individual skills and service facilities in bolstering customer satisfaction in the automotive service industry, while suggesting potential areas for improvement in customer relationship management practices. This research holds implications for service providers seeking to enhance customer satisfaction and loyalty. Highlight: Individual skills and service facilities have a significant positive impact on customer satisfaction in automotive service centers. Customer relationship management, while not individually significant, contributes positively when considered collectively with other factors. This research offers valuable insights for service providers looking to improve customer satisfaction and loyalty in the automotive service industry. Keywords: Automotive Service Centers, Customer Satisfaction, Individual Skills, Facilities, Customer Relationship Management","PeriodicalId":299489,"journal":{"name":"Academia Open","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334833","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 : 2023-09-28DOI: 10.21070/acopen.9.2024.4590
Melinda Rofiatul Adhaniyah, Herman Ernandi
This study aims to investigate the influence of relationship quality, service quality, perceived value, and trust on client loyalty in a tax consultant office. The population of this study was 101, and the sample size was 38, selected using nonprobability sampling with the accidental sampling method. Multiple linear regression analysis was used to analyze the data with SPSS version 26. The results showed that relationship quality, service quality, perceived value, and trust had a significant positive effect on client loyalty. The findings of this study have implications for tax consultant offices to improve their relationship quality, service quality, perceived value, and trust to enhance client loyalty. Highlights: The study examines the impact of multiple factors on client loyalty in a tax consultant office. The sample size of 38 was selected using nonprobability sampling with the accidental sampling method. The findings suggest that improving relationship quality, service quality, perceived value, and trust can enhance client loyalty in tax consultant offices. Keywords: relationship quality, service quality, perceived value, trust, client loyalty
{"title":"Factors Influencing Client Loyalty in a Tax Consultant Office","authors":"Melinda Rofiatul Adhaniyah, Herman Ernandi","doi":"10.21070/acopen.9.2024.4590","DOIUrl":"https://doi.org/10.21070/acopen.9.2024.4590","url":null,"abstract":"This study aims to investigate the influence of relationship quality, service quality, perceived value, and trust on client loyalty in a tax consultant office. The population of this study was 101, and the sample size was 38, selected using nonprobability sampling with the accidental sampling method. Multiple linear regression analysis was used to analyze the data with SPSS version 26. The results showed that relationship quality, service quality, perceived value, and trust had a significant positive effect on client loyalty. The findings of this study have implications for tax consultant offices to improve their relationship quality, service quality, perceived value, and trust to enhance client loyalty. Highlights: The study examines the impact of multiple factors on client loyalty in a tax consultant office. The sample size of 38 was selected using nonprobability sampling with the accidental sampling method. The findings suggest that improving relationship quality, service quality, perceived value, and trust can enhance client loyalty in tax consultant offices. Keywords: relationship quality, service quality, perceived value, trust, client loyalty","PeriodicalId":299489,"journal":{"name":"Academia Open","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334923","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 : 2023-09-28DOI: 10.21070/acopen.9.2024.5397
Vivanda Adi Prima Suryo
This study utilizes a quantitative approach to examine the relationship between financial performance indicators (ROA, ROE, EPS, and OPM) and stock prices in the tourism and hospitality sector from 2018 to 2021. Secondary data, sourced from the Indonesian Stock Exchange (BEI) containing annual financial reports of listed companies, was analyzed using Multiple Linear Regression. The results indicate that ROA and ROE do not significantly affect stock prices, while EPS has a positive and significant impact, supporting Hypothesis 3. OPM, however, does not demonstrate a significant influence on stock prices, contradicting Hypothesis 4. These findings emphasize the critical role of earnings per share (EPS) in evaluating stock performance in the sector. Highlight: This study examines the relationship between financial performance indicators (ROA, ROE, EPS, OPM) and stock prices in the tourism and hospitality sector. Results indicate that ROA and ROE do not significantly impact stock prices, while EPS plays a crucial role. OPM was found to have no significant influence on stock prices, suggesting EPS is a vital metric for assessing stock performance in this industry. Keywords: Quantitative Analysis, Financial Performance, Stock Prices, Tourism and Hospitality, Earnings per Share (EPS)
{"title":"Financial Performance and Stock Prices in Tourism & Hospitality","authors":"Vivanda Adi Prima Suryo","doi":"10.21070/acopen.9.2024.5397","DOIUrl":"https://doi.org/10.21070/acopen.9.2024.5397","url":null,"abstract":"This study utilizes a quantitative approach to examine the relationship between financial performance indicators (ROA, ROE, EPS, and OPM) and stock prices in the tourism and hospitality sector from 2018 to 2021. Secondary data, sourced from the Indonesian Stock Exchange (BEI) containing annual financial reports of listed companies, was analyzed using Multiple Linear Regression. The results indicate that ROA and ROE do not significantly affect stock prices, while EPS has a positive and significant impact, supporting Hypothesis 3. OPM, however, does not demonstrate a significant influence on stock prices, contradicting Hypothesis 4. These findings emphasize the critical role of earnings per share (EPS) in evaluating stock performance in the sector. Highlight: This study examines the relationship between financial performance indicators (ROA, ROE, EPS, OPM) and stock prices in the tourism and hospitality sector. Results indicate that ROA and ROE do not significantly impact stock prices, while EPS plays a crucial role. OPM was found to have no significant influence on stock prices, suggesting EPS is a vital metric for assessing stock performance in this industry. Keywords: Quantitative Analysis, Financial Performance, Stock Prices, Tourism and Hospitality, Earnings per Share (EPS)","PeriodicalId":299489,"journal":{"name":"Academia Open","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139334982","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 : 2023-09-28DOI: 10.21070/acopen.9.2024.5435
Andrian Prawira Yudha
This study investigates the financial performance of a prominent Islamic bank before and after a spin-off, employing a Paired Sample T-Test with SPSS 25. The dataset spans three years pre-spin-off and three years post-spin-off. The research reveals significant disparities in several financial indicators: Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Finance to Deposit Ratio (FDR), Return On Assets (ROA), and Operational Expenses to Operational Income (BOPO). These findings shed light on the profound implications of the spin-off on the bank's financial performance, offering valuable insights for practitioners and policymakers in the Islamic banking sector. Highlight: Spin-Off Impact: Explore the effects of a corporate spin-off on Islamic bank financial performance. Statistical Analysis: Utilize Paired Sample T-Test to rigorously assess pre- and post-spin-off financial data. Strategic Insights: Gain valuable insights into the implications of spin-offs for the Islamic banking industry. Keywords: Spin-Off, Islamic Banking, Financial Performance, Paired Sample T-Test, Comparative Analysis
本研究采用 SPSS 25 进行配对样本 T 检验，调查了一家著名伊斯兰银行分拆前后的财务业绩。数据集跨越了分拆前三年和分拆后三年。研究揭示了几个财务指标的显著差异：资本充足率 (CAR)、不良融资 (NPF)、融资与存款比率 (FDR)、资产回报率 (ROA) 和运营支出与运营收入比率 (BOPO)。这些研究结果揭示了分拆对银行财务业绩的深远影响，为伊斯兰银行业的从业人员和政策制定者提供了宝贵的见解。 亮点： 分拆影响：探索企业分拆对伊斯兰银行财务业绩的影响。 统计分析：利用配对样本 T 检验严格评估分拆前后的财务数据。 战略洞察：深入了解分拆对伊斯兰银行业的影响。 关键词分拆、伊斯兰银行、财务业绩、配对样本 T 检验、比较分析
{"title":"Spin-Off Impact on Islamic Banking Performance: A Comparative Analysis","authors":"Andrian Prawira Yudha","doi":"10.21070/acopen.9.2024.5435","DOIUrl":"https://doi.org/10.21070/acopen.9.2024.5435","url":null,"abstract":"This study investigates the financial performance of a prominent Islamic bank before and after a spin-off, employing a Paired Sample T-Test with SPSS 25. The dataset spans three years pre-spin-off and three years post-spin-off. The research reveals significant disparities in several financial indicators: Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Finance to Deposit Ratio (FDR), Return On Assets (ROA), and Operational Expenses to Operational Income (BOPO). These findings shed light on the profound implications of the spin-off on the bank's financial performance, offering valuable insights for practitioners and policymakers in the Islamic banking sector. Highlight: Spin-Off Impact: Explore the effects of a corporate spin-off on Islamic bank financial performance. Statistical Analysis: Utilize Paired Sample T-Test to rigorously assess pre- and post-spin-off financial data. Strategic Insights: Gain valuable insights into the implications of spin-offs for the Islamic banking industry. Keywords: Spin-Off, Islamic Banking, Financial Performance, Paired Sample T-Test, Comparative Analysis","PeriodicalId":299489,"journal":{"name":"Academia Open","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335120","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 : 2023-09-28DOI: 10.21070/acopen.9.2024.5122
Devi Alifatul Khusniah, Nurasik
This study reevaluates the consistency of financial ratios, specifically profitability, liquidity, and solvency, in influencing firm value, as measured by Price to Book Value (PBV). Employing a quantitative approach, the research utilizes descriptive statistical analysis, R Square determination, multiple linear regression modeling, and partial t-test hypothesis testing, with data analyzed using IBM SPSS Version 26. The population consists of companies listed in the LQ45 index for the years 2019-2020, and purposive sampling criteria are applied. The results demonstrate that three factors, Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER), exert both simultaneous and partial influences on firm value, shedding light on their significance in the evaluation of company performance.Highlights : This study examines the impact of financial ratios (profitability, liquidity, and solvency) on firm value, measured by Price to Book Value (PBV). It employs quantitative methods, including descriptive statistics, regression analysis, and hypothesis testing using IBM SPSS. The research population comprises companies listed in the LQ45 index for 2019-2020, and the results indicate that Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER) have both simultaneous and partial effects on firm value, highlighting their importance in assessing company performance. Keywords: Financial Ratios, Firm Value, Profitability, Liquidity, Solvency
本研究重新评估了财务比率（尤其是盈利能力、流动性和偿付能力）在影响公司价值（以市价账面价值（PBV）衡量）方面的一致性。研究采用定量方法，利用描述性统计分析、R Square 测定、多元线性回归模型和部分 t 检验假设检验，并使用 IBM SPSS 26 版进行数据分析。研究对象包括 2019-2020 年 LQ45 指数的上市公司，采用目的性抽样标准。结果表明，净资产收益率（ROE）、流动比率（CR）和资产负债率（DER）这三个因素对公司价值产生了同时和部分的影响，揭示了它们在公司绩效评价中的重要意义。 亮点：本研究探讨了财务比率（盈利能力、流动性和偿债能力）对公司价值的影响，公司价值以价格与账面价值（PBV）衡量。 研究采用了定量方法，包括描述性统计、回归分析和使用 IBM SPSS 进行假设检验。 研究对象包括2019-2020年LQ45指数上市公司，结果表明，净资产收益率（ROE）、流动比率（CR）和资产负债率（DER）对公司价值具有同时和部分影响，凸显了它们在评估公司绩效方面的重要性。 关键词财务比率、公司价值、盈利能力、流动性、偿付能力
{"title":"Financial Ratios and Firm Value: A Reassessment of ROE, CR, and DER","authors":"Devi Alifatul Khusniah, Nurasik","doi":"10.21070/acopen.9.2024.5122","DOIUrl":"https://doi.org/10.21070/acopen.9.2024.5122","url":null,"abstract":"This study reevaluates the consistency of financial ratios, specifically profitability, liquidity, and solvency, in influencing firm value, as measured by Price to Book Value (PBV). Employing a quantitative approach, the research utilizes descriptive statistical analysis, R Square determination, multiple linear regression modeling, and partial t-test hypothesis testing, with data analyzed using IBM SPSS Version 26. The population consists of companies listed in the LQ45 index for the years 2019-2020, and purposive sampling criteria are applied. The results demonstrate that three factors, Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER), exert both simultaneous and partial influences on firm value, shedding light on their significance in the evaluation of company performance.Highlights : This study examines the impact of financial ratios (profitability, liquidity, and solvency) on firm value, measured by Price to Book Value (PBV). It employs quantitative methods, including descriptive statistics, regression analysis, and hypothesis testing using IBM SPSS. The research population comprises companies listed in the LQ45 index for 2019-2020, and the results indicate that Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER) have both simultaneous and partial effects on firm value, highlighting their importance in assessing company performance. Keywords: Financial Ratios, Firm Value, Profitability, Liquidity, Solvency","PeriodicalId":299489,"journal":{"name":"Academia Open","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335180","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 : 2023-09-28DOI: 10.21070/acopen.9.2024.5126
Rizdatul Umah, Herlinda Maya Kumalasari
This study aims to investigate the influence of compensation, productivity, and service quality on member satisfaction within the Eccindo Cooperative. Employing a quantitative approach, a purposive sampling method was used to select 75 respondents among the cooperative's members. Data were collected through questionnaires, and multiple linear regression analysis was employed for data analysis using SPSS 20. The results provide empirical evidence that compensation, productivity, and service quality each individually influence member satisfaction. Furthermore, the study reveals that these factors collectively have a significant impact on member satisfaction. These findings contribute to our understanding of the key determinants of member satisfaction in cooperative organizations and have implications for enhancing member loyalty and cooperative performance.Highlights : This study examines the influence of compensation, productivity, and service quality on member satisfaction in the context of the Eccindo Cooperative. Utilizing a quantitative approach and purposive sampling, data was collected from 75 cooperative members through questionnaires. Multiple linear regression analysis in SPSS 20 confirms that compensation, productivity, and service quality individually impact member satisfaction, and collectively, these factors significantly contribute to member satisfaction, offering insights into enhancing member loyalty and cooperative performance. Keywords: Compensation, Productivity, Service Quality, Member Satisfaction, Eccindo Cooperative
{"title":"Impact of Compensation, Productivity, and Service Quality on Member Satisfaction: A Study on Eccindo Cooperative","authors":"Rizdatul Umah, Herlinda Maya Kumalasari","doi":"10.21070/acopen.9.2024.5126","DOIUrl":"https://doi.org/10.21070/acopen.9.2024.5126","url":null,"abstract":"This study aims to investigate the influence of compensation, productivity, and service quality on member satisfaction within the Eccindo Cooperative. Employing a quantitative approach, a purposive sampling method was used to select 75 respondents among the cooperative's members. Data were collected through questionnaires, and multiple linear regression analysis was employed for data analysis using SPSS 20. The results provide empirical evidence that compensation, productivity, and service quality each individually influence member satisfaction. Furthermore, the study reveals that these factors collectively have a significant impact on member satisfaction. These findings contribute to our understanding of the key determinants of member satisfaction in cooperative organizations and have implications for enhancing member loyalty and cooperative performance.Highlights : This study examines the influence of compensation, productivity, and service quality on member satisfaction in the context of the Eccindo Cooperative. Utilizing a quantitative approach and purposive sampling, data was collected from 75 cooperative members through questionnaires. Multiple linear regression analysis in SPSS 20 confirms that compensation, productivity, and service quality individually impact member satisfaction, and collectively, these factors significantly contribute to member satisfaction, offering insights into enhancing member loyalty and cooperative performance. Keywords: Compensation, Productivity, Service Quality, Member Satisfaction, Eccindo Cooperative","PeriodicalId":299489,"journal":{"name":"Academia Open","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139335196","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}
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