In terms of meeting the needs of life to be prosperous, people who have the ability and expertise open up business opportunities for the community. Efforts made to meet the needs of life include Micro, Small and Medium Enterprises (MSMEs). This research was conducted aiming to see the impact of MSMEs on the welfare of the community. The study was conducted with a descriptive qualitative approach, researchers conducted research in culinary SMEs in the Padang Tualang sub-district, Langkat Regency. The results obtained from this study say that MSMEs have a positive impact on people's welfare in terms of health, education, income, housing and communication
{"title":"DAMPAK USAHA MIKRO KECIL MENENGAH(UMKM) TERHADAP KESEJAHTERAAN MASYARAKAT (STUDI KASUS UMKM KULINER KECAMATAN PADANG TUALANG, KABUPATEN LANGKAT)","authors":"Zalika Fauja","doi":"10.37058/jes.v7i1.4372","DOIUrl":"https://doi.org/10.37058/jes.v7i1.4372","url":null,"abstract":"In terms of meeting the needs of life to be prosperous, people who have the ability and expertise open up business opportunities for the community. Efforts made to meet the needs of life include Micro, Small and Medium Enterprises (MSMEs). This research was conducted aiming to see the impact of MSMEs on the welfare of the community. The study was conducted with a descriptive qualitative approach, researchers conducted research in culinary SMEs in the Padang Tualang sub-district, Langkat Regency. The results obtained from this study say that MSMEs have a positive impact on people's welfare in terms of health, education, income, housing and communication ","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"42 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75580247","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}
The purpose of this study is to determine the influence of Zakat knowledge, income, trust, and service quality on the interest of State Civil Servants (ASN) to pay professional zakat through Baznas Demak Regency in 2021. The type of research used in this study is field research using a quantitative research approach. The data collection method was carried out through a questionnaire which was distributed to ASNs in the Demak Regency. Samples were taken as many as 100 with the purposive sampling technique. The data obtained then processed using the IMB SPSS 19 tool. This analysis includes the validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression analysis, Ftest test, T-test test, and determinant coefficient test (R2). Based on the results of the T-test test, it shows that the variables of Zakat knowledge, income, and service quality have a positive and significant effect on the interest of ASN to pay professional Zakat through Baznas Demak Regency. On the other hand, the trust variable has a positive and insignificant effect on the interest of ASN to pay professional Zakat through Baznas in Demak Regency. The results of the F-test test show that the variables of Zakat knowledge, income, trust, and service quality together affect the interest of ASN to pay professional Zakat through Baznas in Demak Regency.
本研究的目的是确定天课知识、收入、信任和服务质量对国家公务员(ASN)在2021年通过Baznas Demak Regency支付专业天课的兴趣的影响。本研究使用的研究类型是使用定量研究方法的实地研究。数据收集方法是通过向丹麦摄政区的ASNs分发问卷进行的。采用有目的抽样技术，抽取了多达100个样本。然后使用IMB SPSS 19工具对所得数据进行处理。本分析包括效度检验、信度检验、正态性检验、异方差检验、多重共线性检验、多元线性回归分析、f检验、t检验和决定系数检验(R2)。t检验结果显示，天课知识、收入和服务质量这三个变量对爱生通过Baznas Demak Regency支付专业天课的兴趣有正向显著的影响。另一方面，信任变量对ASN在Demak Regency通过Baznas支付专业天课的兴趣有正向且不显著的影响。f检验结果显示，天课知识、收入、信任、服务质量等变量共同影响ASN通过德马克县Baznas支付专业天课的兴趣。
{"title":"PENGARUH PENGETAHUAN ZAKAT, PENDAPATAN, KEPERCAYAAN, KUALITAS PELAYANAN TERHADAP MINAT APARATUR SIPIL NEGARA (ASN) MEMBAYAR ZAKAT PROFESI MELALUI BAZNAS KABUPATEN DEMAK","authors":"L. Fitriyani, Nafis Irkhami","doi":"10.37058/jes.v7i1.3073","DOIUrl":"https://doi.org/10.37058/jes.v7i1.3073","url":null,"abstract":"The purpose of this study is to determine the influence of Zakat knowledge, income, trust, and service quality on the interest of State Civil Servants (ASN) to pay professional zakat through Baznas Demak Regency in 2021. The type of research used in this study is field research using a quantitative research approach. The data collection method was carried out through a questionnaire which was distributed to ASNs in the Demak Regency. Samples were taken as many as 100 with the purposive sampling technique. The data obtained then processed using the IMB SPSS 19 tool. This analysis includes the validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression analysis, Ftest test, T-test test, and determinant coefficient test (R2). Based on the results of the T-test test, it shows that the variables of Zakat knowledge, income, and service quality have a positive and significant effect on the interest of ASN to pay professional Zakat through Baznas Demak Regency. On the other hand, the trust variable has a positive and insignificant effect on the interest of ASN to pay professional Zakat through Baznas in Demak Regency. The results of the F-test test show that the variables of Zakat knowledge, income, trust, and service quality together affect the interest of ASN to pay professional Zakat through Baznas in Demak Regency.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"144 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79718203","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}
Rusydah Bariroh, Ahmad Mukhlisuddin, Nurul Azizah Ria Kusrini
The outbreak of the Covid-19 virus in Indonesia caused instability in the economy, therefore the OJK issued a stimulus policy for restructuring financing for banks. Non-performing Financing (NPF) at BRI Syariah is relatively low during the pandemic by implementing financing restructuring. The purpose of this study was to find out how to implement rescheduling, reconditioning and restructuring as an effort to resolve financing problems during the pandemic at BRI Syariah KCP Mojosari. The type of research used is qualitative research with the data used coming from interviews with the Branch Manager, Account Officer, and Team leader sections which are then analyzed using descriptive qualitative analysis methods with an inductive mindset that is based on specific facts for later research, organizing and analyzed so that it can be applied in general. The results of the study show that the implementation of rescheduling, reconditioning and restructuring is carried out since the customer is included in the collectability category 2 or in Special Attention (DPK). The cause of customers restructuring is due to a decrease in turnover or income due to the impact of the Covid-19 pandemic. The implementation of restructuring at BRI Syariah KCP Mojosari during the pandemic can be done in two ways, namely rescheduling and reconditioning. Procedure for applying for customer financing restructuring by attaching a letter of application for relief without paying administrative fees
{"title":"IMPLEMENTASI RESCHEDULING, RECONDITIONING DAN RESTRUCTURING SEBAGAI UPAYA PENYELESAIAN PEMBIAYAAN BERMASALAH PADA MASA PANDEMI COVID-19 DI BRI SYARIAH KCP MOJOSARI","authors":"Rusydah Bariroh, Ahmad Mukhlisuddin, Nurul Azizah Ria Kusrini","doi":"10.37058/jes.v7i1.3543","DOIUrl":"https://doi.org/10.37058/jes.v7i1.3543","url":null,"abstract":"The outbreak of the Covid-19 virus in Indonesia caused instability in the economy, therefore the OJK issued a stimulus policy for restructuring financing for banks. Non-performing Financing (NPF) at BRI Syariah is relatively low during the pandemic by implementing financing restructuring. The purpose of this study was to find out how to implement rescheduling, reconditioning and restructuring as an effort to resolve financing problems during the pandemic at BRI Syariah KCP Mojosari. The type of research used is qualitative research with the data used coming from interviews with the Branch Manager, Account Officer, and Team leader sections which are then analyzed using descriptive qualitative analysis methods with an inductive mindset that is based on specific facts for later research, organizing and analyzed so that it can be applied in general. The results of the study show that the implementation of rescheduling, reconditioning and restructuring is carried out since the customer is included in the collectability category 2 or in Special Attention (DPK). The cause of customers restructuring is due to a decrease in turnover or income due to the impact of the Covid-19 pandemic. The implementation of restructuring at BRI Syariah KCP Mojosari during the pandemic can be done in two ways, namely rescheduling and reconditioning. Procedure for applying for customer financing restructuring by attaching a letter of application for relief without paying administrative fees","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79834328","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}
Currently, the use of the marketplace as an online shopping site is not a new thing. Effortless and varied payment systems make people turn to online shopping applications to buy their daily needs. Not to mention that recently there was a pay later payment system with the advantage of using this system, one of which was being able to use discount vouchers or free shipping. Thus, this article was created to discuss the law on the use of e-vouchers in pay later payment systems in online shopping transactions based on Islamic law and principles in a review of muamalah fiqh, especially in contemporary muamalah fiqh. The research method used in this article is a qualitative research method by collecting and analyzing secondary data in the form of journals, articles, books, mass media related to the research. The results of the discussion show that in the perspective of Islamic law, the use of vouchers for payment later is considered not under Islamic law. This pay-later transaction uses an al-qardh contract (debt receivable) where the user will borrow the money first and pay it at the end of the month, although it is helpful due to additional fees or fines, it causes the implementation of paying later to become usury. Thus, the use of vouchers in pay-later payments is included in usury nasi'ah because of the benefits obtained in the transaction and there is an additional loan principal if late payments.
{"title":"TINJAUAN PENGGUNAAN E-VOUCHER PADA SISTEM PEMBAYARAN PAY-LATER DALAM PERSPEKTIF FIKIH MUAMALAH KONTEMPORER","authors":"Nuraini Salsabila, Silfi Dahliya, R. Firdaus","doi":"10.37058/jes.v7i1.4338","DOIUrl":"https://doi.org/10.37058/jes.v7i1.4338","url":null,"abstract":"Currently, the use of the marketplace as an online shopping site is not a new thing. Effortless and varied payment systems make people turn to online shopping applications to buy their daily needs. Not to mention that recently there was a pay later payment system with the advantage of using this system, one of which was being able to use discount vouchers or free shipping. Thus, this article was created to discuss the law on the use of e-vouchers in pay later payment systems in online shopping transactions based on Islamic law and principles in a review of muamalah fiqh, especially in contemporary muamalah fiqh. The research method used in this article is a qualitative research method by collecting and analyzing secondary data in the form of journals, articles, books, mass media related to the research. The results of the discussion show that in the perspective of Islamic law, the use of vouchers for payment later is considered not under Islamic law. This pay-later transaction uses an al-qardh contract (debt receivable) where the user will borrow the money first and pay it at the end of the month, although it is helpful due to additional fees or fines, it causes the implementation of paying later to become usury. Thus, the use of vouchers in pay-later payments is included in usury nasi'ah because of the benefits obtained in the transaction and there is an additional loan principal if late payments.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78373116","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}
Poverty is a social, economic and political problem faced by Indonesia. The Central Statistics Agency reported that the percentage of Indonesia's poor population in 2019 was 9.41%, equivalent to 25.14 million people. Zakat is one of the Islamic social finance instruments which has an important role in poverty alleviation efforts. The Indonesian government through the National Zakat Agency (BAZNAS) has issued various programs in an effort to alleviate poverty in Indonesia. This study aims to test the effectiveness of the zakat fund distribution programs by BAZNAS on poverty levels in Indonesia. This research uses OLS (Ordinary Least Square) method. Research using Secondary Data in the form of Monthly data for the period 2011-2019. This study found that zakat distribution programs in the social and educational sectors have a significant negative effect on poverty levels in Indonesia.
贫困是印尼面临的一个社会、经济和政治问题。中央统计局报告称，2019年印尼贫困人口比例为9.41%，相当于2514万人。天课是伊斯兰社会金融工具之一，对减轻贫困具有重要作用。印尼政府通过国家天课机构(BAZNAS)发布了各种项目，努力减轻印尼的贫困。本研究旨在检验BAZNAS的天课基金分配方案在印尼贫困水平上的有效性。本研究采用OLS (Ordinary Least Square)方法。使用2011-2019年期间月度数据形式的二手数据进行研究。这项研究发现，社会和教育部门的天课分配项目对印度尼西亚的贫困水平有显著的负面影响。
{"title":"PERAN PENDISTRIBUSIAN DANA ZAKAT TERHADAP PENGETASAN KEMISKINAN DI INDONESIA","authors":"Sandi Mulyadi","doi":"10.37058/jes.v7i1.4421","DOIUrl":"https://doi.org/10.37058/jes.v7i1.4421","url":null,"abstract":"Poverty is a social, economic and political problem faced by Indonesia. The Central Statistics Agency reported that the percentage of Indonesia's poor population in 2019 was 9.41%, equivalent to 25.14 million people. Zakat is one of the Islamic social finance instruments which has an important role in poverty alleviation efforts. The Indonesian government through the National Zakat Agency (BAZNAS) has issued various programs in an effort to alleviate poverty in Indonesia. This study aims to test the effectiveness of the zakat fund distribution programs by BAZNAS on poverty levels in Indonesia. This research uses OLS (Ordinary Least Square) method. Research using Secondary Data in the form of Monthly data for the period 2011-2019. This study found that zakat distribution programs in the social and educational sectors have a significant negative effect on poverty levels in Indonesia.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"104 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75945765","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}
Corporate Social Responsibility is one of the Indonesian government's programs to be able to build a more prosperous society. The government has high hopes with this program, the Corporate Social Responsibility program is expected to be able to help protect the environment, especially the area where the company stands. Of course, so that the program can run well and be on target, the management of the Corporate Social Responsibility program must be carried out properly, especially in terms of distribution of Corporate Social Responsibility funds which have been budgeted for by each company, especially Islamic banking. The data was taken based on internal data sources of BPRS Al-Madinah Tasikmalaya and also the results of interviews with CSR fund managers at BPRS Al-Madinah Tasikmalaya. The method used in this study is a descriptive method with a qualitative approach. With two data sources, namely primary data sources consisting of employees and secondary data sources consisting of supporting documents, working papers and photos obtained from the field. The data collection techniques used were interviews, observation and documentation. With the research instrument, the researcher himself is the main instrument in the study, observation guidelines and interview guidelines.The results of this study are that the Al-Madinah BPRS is sufficient to meet the criteria for disclosure of social responsibility reports when viewed based on Sharia Enterprise Theory, although there are still those who do not meet Sharia Enterprise Theory such as the absence of distribution of CSR funds for the environment. However, in reporting CSR funds for the Al-Madinah BPRS community, it meets the criteria for Sharia Enterprise Theory, because in its distribution, the Al-Madinah BPRS Tasikmalaya prioritizes CSR funds to be distributed to the surrounding community.
{"title":"IMPLEMENTASI SYARIAH ENTERPRISE THEORY PADA PROGRAM CORPORATE SOCIAL RESPONSIBILITY DI BPRS AL-MADINAH TASIKMALAYA","authors":"Ade Amelia, A. Suryanto, L. Marlina","doi":"10.37058/jes.v7i1.4606","DOIUrl":"https://doi.org/10.37058/jes.v7i1.4606","url":null,"abstract":"Corporate Social Responsibility is one of the Indonesian government's programs to be able to build a more prosperous society. The government has high hopes with this program, the Corporate Social Responsibility program is expected to be able to help protect the environment, especially the area where the company stands. Of course, so that the program can run well and be on target, the management of the Corporate Social Responsibility program must be carried out properly, especially in terms of distribution of Corporate Social Responsibility funds which have been budgeted for by each company, especially Islamic banking. The data was taken based on internal data sources of BPRS Al-Madinah Tasikmalaya and also the results of interviews with CSR fund managers at BPRS Al-Madinah Tasikmalaya. The method used in this study is a descriptive method with a qualitative approach. With two data sources, namely primary data sources consisting of employees and secondary data sources consisting of supporting documents, working papers and photos obtained from the field. The data collection techniques used were interviews, observation and documentation. With the research instrument, the researcher himself is the main instrument in the study, observation guidelines and interview guidelines.The results of this study are that the Al-Madinah BPRS is sufficient to meet the criteria for disclosure of social responsibility reports when viewed based on Sharia Enterprise Theory, although there are still those who do not meet Sharia Enterprise Theory such as the absence of distribution of CSR funds for the environment. However, in reporting CSR funds for the Al-Madinah BPRS community, it meets the criteria for Sharia Enterprise Theory, because in its distribution, the Al-Madinah BPRS Tasikmalaya prioritizes CSR funds to be distributed to the surrounding community.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78361258","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}
Pada era globalisasi sekarang, industri jasa seperti usaha makanan dan minuman sedang berkembang pesat di Indonesia. Dari segi penataan makanan dan minuman yang unik, bagus dan kreatif membuat masyarakat ingin mengonsumsinya. Salah satu makanan yang disukai oleh masyarakat adalah makanan penutup. Dengan semua data survei yang diisi oleh peserta survei, maka peneliti dapat meneliti dan mengetahui apakah terdapat pengaruh kualitas pelayanan, citra merek, dan kepuasan pelanggan terhadap loyalitas pelanggan pada kafe di Kota Batam. Data yang telah terkumpul dilakukan dengan menyebarkan kuesioner melalui internet dan di analisa oleh peneliti untuk membuktikan bahwa variabel-variabel yang bersifat independen seperti kualitas pelayanan, citra merek dan kepuasan pelanggan dapat berpengaruh pada variabel dependen yaitu loyalitas pelanggan. Setiap variabel ini telah diteliti sebelumnya sehingga peneliti dapat memilih keempat variabel ini sebagai bahan penelitian. Populasi pada penelitian ini adalah penduduk yang tinggal di Kota Batam, penduduk yang pernah mengunjungi kafe di Kota Batam, dan penduduk yang pernah memesan makanan penutup di kafe Kota Batam. Isi penelitian ini dapat berguna bagi berbagai pihak organisasi pariwisata. Tujuan dilakukan penelitian pada variabel kualitas pelayanan, citra merek, kepuasan pelanggan dan loyalitas pelanggan untuk menambahkan karya ilmiah dan untuk referensi bagi pembaca. Hasil dari penelitian pada variabel independen terdapat pengaruh positif terhadap variabel dependen.
{"title":"Pengaruh kualitas pelayanan, citra merek dan kepuasan pelanggan terhadap loyalitas pelanggan pada kafe di kota Batam.","authors":"Hanny Hanny, Krisyana Krisyana","doi":"10.36778/jesya.v5i1.703","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.703","url":null,"abstract":"Pada era globalisasi sekarang, industri jasa seperti usaha makanan dan minuman sedang berkembang pesat di Indonesia. Dari segi penataan makanan dan minuman yang unik, bagus dan kreatif membuat masyarakat ingin mengonsumsinya. Salah satu makanan yang disukai oleh masyarakat adalah makanan penutup. Dengan semua data survei yang diisi oleh peserta survei, maka peneliti dapat meneliti dan mengetahui apakah terdapat pengaruh kualitas pelayanan, citra merek, dan kepuasan pelanggan terhadap loyalitas pelanggan pada kafe di Kota Batam. Data yang telah terkumpul dilakukan dengan menyebarkan kuesioner melalui internet dan di analisa oleh peneliti untuk membuktikan bahwa variabel-variabel yang bersifat independen seperti kualitas pelayanan, citra merek dan kepuasan pelanggan dapat berpengaruh pada variabel dependen yaitu loyalitas pelanggan. \u0000 \u0000Setiap variabel ini telah diteliti sebelumnya sehingga peneliti dapat memilih keempat variabel ini sebagai bahan penelitian. Populasi pada penelitian ini adalah penduduk yang tinggal di Kota Batam, penduduk yang pernah mengunjungi kafe di Kota Batam, dan penduduk yang pernah memesan makanan penutup di kafe Kota Batam. Isi penelitian ini dapat berguna bagi berbagai pihak organisasi pariwisata. \u0000 \u0000Tujuan dilakukan penelitian pada variabel kualitas pelayanan, citra merek, kepuasan pelanggan dan loyalitas pelanggan untuk menambahkan karya ilmiah dan untuk referensi bagi pembaca. Hasil dari penelitian pada variabel independen terdapat pengaruh positif terhadap variabel dependen.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"57 4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90355407","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}
This study aims to determine the effect of corporate governance consisting of executive compensation variables, executive characteristics or characteristics, company size, institutional ownership, the proportion of the board of commissioners, audit committee, and audit quality applied to companies against tax avoidance measures as measured by ETR (Effective Tax Rate). Stakeholders such as investors, potential investors, and especially company management also need to know the importance of applying good corporate governance to companies, especially to minimize tax avoidance. The sample of this study amounted to 607 secondary data from a total of 150 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and did not include companies engaged in property, real estate, and construction. Data were analyzed using panel regression method and processed using SPSS and Eviews software. The results obtained from this study shows that executive compensation variables and audit quality significantly positive effect on ETR or have a negative influence on tax avoidance. Variable executive characteristics and firm size have a significant negative effect on ETR or have a positive influence on tax avoidance. While other variables, namely institutional ownership, number of independent commissioners, and audit committees do not seem to have a significant effect on tax avoidance.
{"title":"Analisis Pengaruh Tata Kelola Perusahaan Terhadap Aktivitas Penghindaran Pajak","authors":"H. Hendi, Dea Fanny","doi":"10.36778/jesya.v5i1.686","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.686","url":null,"abstract":"This study aims to determine the effect of corporate governance consisting of executive compensation variables, executive characteristics or characteristics, company size, institutional ownership, the proportion of the board of commissioners, audit committee, and audit quality applied to companies against tax avoidance measures as measured by ETR (Effective Tax Rate). Stakeholders such as investors, potential investors, and especially company management also need to know the importance of applying good corporate governance to companies, especially to minimize tax avoidance. The sample of this study amounted to 607 secondary data from a total of 150 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and did not include companies engaged in property, real estate, and construction. Data were analyzed using panel regression method and processed using SPSS and Eviews software. The results obtained from this study shows that executive compensation variables and audit quality significantly positive effect on ETR or have a negative influence on tax avoidance. Variable executive characteristics and firm size have a significant negative effect on ETR or have a positive influence on tax avoidance. While other variables, namely institutional ownership, number of independent commissioners, and audit committees do not seem to have a significant effect on tax avoidance.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"89 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72811307","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}
The purpose of this study was to analyze the influence of strategic human resource management to employee retention in audit firm using perceived organization support as a mediator variable. The samples in this study is the employee who work as auditor in audit firms in Indonesia. Method of data collection is conducted using questionnaire which distributed by e-mail to audit firms. Sampling method used in this study is purposive sampling. The amount of respondent in this study was 109 questionnaires which distributed among 11 city in Indonesia. The results of this study show that recruitment, training, compensation, and perceived organization support are parcially have a positive affect employee retention. Performance appraisal parcially do not affect employee retention. Strategic human resource management have a significant positive affect to perceived organizational support. The relationship between strategic human resource management and employee retention is fully mediated by perceived organizational support.
{"title":"PENTINGNYA PERAN STRATEGI SUMBER DAYA MANUSIA DALAM MEMPENGARUHI RETENSI AUDITOR DI INDONESIA","authors":"Rudi Candra","doi":"10.36778/jesya.v5i1.682","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.682","url":null,"abstract":"The purpose of this study was to analyze the influence of strategic human resource management to employee retention in audit firm using perceived organization support as a mediator variable. The samples in this study is the employee who work as auditor in audit firms in Indonesia. \u0000 Method of data collection is conducted using questionnaire which distributed by e-mail to audit firms. Sampling method used in this study is purposive sampling. The amount of respondent in this study was 109 questionnaires which distributed among 11 city in Indonesia. \u0000 The results of this study show that recruitment, training, compensation, and perceived organization support are parcially have a positive affect employee retention. Performance appraisal parcially do not affect employee retention. Strategic human resource management have a significant positive affect to perceived organizational support. The relationship between strategic human resource management and employee retention is fully mediated by perceived organizational support.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87234945","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}
Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi, pengawasan intern dan komplesitas tugasterhadap kinerja pada Kantor Dinas Kebudayaan Dan Pariwisata Aceh. Populasi penelitian ini adalah seluruh karyawan pada Kantor Dinas Kebudayaan Dan Pariwisata Aceh sebanyak 186 orang dan teknik penarikan sampel menggunakan teknik slovin sehingga diperoleh 36orang karyawan. Model yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunujukkan bahwasistem informasi akuntansi, pengawasan intern dan komplesitas tugassecara simultandan parsial berpengaruh terhadap kinerja pada Kantor Dinas Kebudayaan Dan Pariwisata Aceh. Nilai koefisien korelasi (R) sebesar 0,595 menunjukkan bahwa hubungan (korelasi) antara variabel bebas dengan variabel terikat sebesar 59,5%, artinya kinerja pada Kantor Dinas Kebudayaan Dan Pariwisata Acehmempunyai hubungan yang sedang dan positif dengan sistem informasi akuntansi, pengawasan intern dan komplesitas tugassebesar 87,6%. Sedangkan koefisien determinasi (R2) sebesar 0,445, artinya setiap perubahan-perubahan dalam variabel kinerjadapat dijelaskan oleh perubahan-perubahan dalam variabel sistem informasi akuntansi, pengawasan intern dan komplesitas tugassebesar 0,445 atau 44,5% dan sisanya sebesar 55,5% dijelaskan oleh variabel lain diluar dari penelitian ini dapat mempengaruhi kinerja misalnya gaya kepemimpinan, sistem akuntansi keuangan, sistem pengendalian internal, pengelolaan keuangan dan lain-lain.
{"title":"Analisis Sistem Informasi Akuntansi, Pengwasan Intern Dan Kompleksitas Tugas Terhadap Kinerja Pada Kantor Dinas Kebudayaan Dan Pariwisata di Aceh","authors":"Sufitrayati Sufitrayati","doi":"10.36778/jesya.v5i1.685","DOIUrl":"https://doi.org/10.36778/jesya.v5i1.685","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi akuntansi, pengawasan intern dan komplesitas tugasterhadap kinerja pada Kantor Dinas Kebudayaan Dan Pariwisata Aceh. Populasi penelitian ini adalah seluruh karyawan pada Kantor Dinas Kebudayaan Dan Pariwisata Aceh sebanyak 186 orang dan teknik penarikan sampel menggunakan teknik slovin sehingga diperoleh 36orang karyawan. Model yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunujukkan bahwasistem informasi akuntansi, pengawasan intern dan komplesitas tugassecara simultandan parsial berpengaruh terhadap kinerja pada Kantor Dinas Kebudayaan Dan Pariwisata Aceh. Nilai koefisien korelasi (R) sebesar 0,595 menunjukkan bahwa hubungan (korelasi) antara variabel bebas dengan variabel terikat sebesar 59,5%, artinya kinerja pada Kantor Dinas Kebudayaan Dan Pariwisata Acehmempunyai hubungan yang sedang dan positif dengan sistem informasi akuntansi, pengawasan intern dan komplesitas tugassebesar 87,6%. Sedangkan koefisien determinasi (R2) sebesar 0,445, artinya setiap perubahan-perubahan dalam variabel kinerjadapat dijelaskan oleh perubahan-perubahan dalam variabel sistem informasi akuntansi, pengawasan intern dan komplesitas tugassebesar 0,445 atau 44,5% dan sisanya sebesar 55,5% dijelaskan oleh variabel lain diluar dari penelitian ini dapat mempengaruhi kinerja misalnya gaya kepemimpinan, sistem akuntansi keuangan, sistem pengendalian internal, pengelolaan keuangan dan lain-lain.","PeriodicalId":31771,"journal":{"name":"Equilibrium Jurnal Ekonomi Syariah","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82600998","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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