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Digital Products Increase Fee-based Income Banking in Indonesia 数字产品增加印尼收费银行收入
Pub Date : 2022-12-12 DOI: 10.35384/jime.v15i1.300
Ossi Ferli, D. Lestari, Luh Ifaterani Isabrenda Kusumawardhani
This study aims to analyze the effect of digital innovation on fee-based income for five commercial banks listed on the Indonesia Stock Exchange for the 2015-2019 period. The analytical tool used in this study is panel multiple regression equations with the dependent variable feebased income and the dependent varia-ble Number of ATMs, CRM & CDM, Number of SMS, transactions Internet and Mobile Banking, Number of Branches. The results showed that Branches has an insignificant effect on fee-based income. The num-ber of ATMs, CRM & CDM, and the number of SMS, Internet and Mobile Banking transactions has a sig-nificant positive effect on fee-based income. This indicates that digital innovation in banking can increase the bank's fee-based income.
本研究旨在分析2015-2019年期间在印度尼西亚证券交易所上市的五家商业银行的数字创新对基于费用的收入的影响。本研究使用的分析工具是面板多元回归方程,其因变量为收费收入,因变量为atm机数量、CRM & CDM、短信数量、交易、互联网和移动银行、分行数量。结果表明,分支机构对收费收入的影响不显著。atm数量、CRM & CDM数量、短信数量、互联网和手机银行交易数量对收费收入有显著的正向影响。这表明银行业的数字化创新可以增加银行的收费收入。
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引用次数: 0
Analysis of The Implementation of Good Amil Governance Based on the Zakat Core Principle and The Application of PSAK No. 109 Concerning Zakat Accounting at The Padang City National Amil Zakat Agency 基于天课核心原则的善课治理实施分析及《关于天课核算的psac第109号》在巴东市国家天课机构的应用
Pub Date : 2022-12-12 DOI: 10.35384/jime.v15i1.301
Sufriandio Sufriandio, M. Murniati
The potential for zakat in Indonesia is very large, where Indonesia is a country with the largest Muslim population in the world. In fact, according to 2018 government data, of the 217 trillion potential zakat, on-ly 4 percent or around 8 trillion has been collected. So there is still a margin of 96 percent. The large mar-gin is inseparable from a number of challenges faced in collecting zakat in Indonesia. One of the challeng-es is related to the accountability of zakat management organizations. The Good Amil Governance (GAG) system based on the Zakat Core Principle (ZCP) and the application of PSAK 109 on Zakat Accounting is a system that aims to realize the management of zakat institutions that encourage the formation of a clean, professional and transparent management work pattern. The purpose of this study is to analyze the imple-mentation of good Amil Governance based on the Zakat Core Principle and also to assess the implementa-tion of PSAK 109 on Accounting for Zakat at the National Amil Zakat Agency (BAZNAS) of Padang City. This study uses a qualitative method with a field research approach. In collecting data, the researcher used interview, observation, and documentation techniques. Analysis of the data used using the Miles and Huberman model. The results of the study concluded that BAZNAS Padang City had carried out good amil governance and the implementation of PSAK 109 on Zakat Accounting had been carried out well in this institution.
印尼是世界上穆斯林人口最多的国家,天课在印尼的潜力非常大。事实上,根据2018年的政府数据,在217万亿潜在天课中,只有4%(约8万亿)被收集。所以仍然有96%的优势。巨大的利润与在印度尼西亚收集天课所面临的一系列挑战密不可分。其中一个挑战与天课管理组织的问责制有关。基于天课核心原则(ZCP)和PSAK 109在天课会计上的应用的善教治理(GAG)系统是一个旨在实现对天课机构的管理,鼓励形成廉洁、专业、透明的管理工作模式的系统。本研究的目的是分析基于天课核心原则的良好天课治理的实施情况,并评估巴东市国家天课机构(BAZNAS)对天课会计PSAK 109的实施情况。本研究采用定性研究与实地调查相结合的方法。在收集数据时,研究者使用了访谈、观察和文献技术。使用Miles和Huberman模型对数据进行分析。研究结果的结论是巴东市BAZNAS进行了良好的管理,该机构也很好地执行了关于天课会计的PSAK 109。
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引用次数: 2
The Influence of Transformational Leadership on Employee Performance with Job Satisfaction and Organizational Commitment as Mediation Variables 以工作满意度和组织承诺为中介变量的变革型领导对员工绩效的影响
Pub Date : 2022-12-12 DOI: 10.35384/jime.v15i1.296
Andani Artanti Yodani, S. Rimadias
This study aims to analyze the effect of transformational leadership on employee performance with job sat-isfaction and organizational commitment as mediating variables with the object of research being perma-nent employees of PT. Pegadaian (Persero) Regional Office VIII Jakarta 1 Bogor Area. This research is quantitative research. The sample used in the study was 205 respondents. The Structural Equation Model (SEM) technique and Amos 22 software are both used in the investigation. The findings show that trans-formational leadership has a beneficial effect on job satisfaction, organizational commitment, job satisfac-tion, and employee performance. It was discovered, however, that neither transformational leadership nor organizational commitment had any effect on employee performance as measured by job satisfaction or organizational commitment.
本研究以PT. Pegadaian (Persero)驻雅加达1茂物区域办事处的正式员工为研究对象,以工作满意度和组织承诺为中介变量,分析变革型领导对员工绩效的影响。这项研究是定量研究。研究中使用的样本是205名受访者。采用结构方程模型(SEM)技术和Amos 22软件进行了研究。研究结果表明,变革型领导对工作满意度、组织承诺、工作满意度和员工绩效都有有益的影响。然而,我们发现,无论是变革型领导还是组织承诺都不会对员工的工作满意度或组织承诺产生任何影响。
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引用次数: 0
Work-Family Conflict and Family-Work Conflict as Mediating Variables in Workload and Social Support for Work Stress (The Case of Female Workers in Creative Indus-tries) 工作-家庭冲突和家庭-工作冲突作为工作量和社会支持对工作压力的中介变量(以创意产业女性员工为例)
Pub Date : 2022-12-05 DOI: 10.35384/jime.v14i1.289
Novita Lis Setiyawan, S. Rimadias
This study aims to analyze how workload and social support affect work stress with work-family conflict and family-work conflict as mediation variables. The samples used in the study were 225 female employ-ees working in the creative industries. Female employees in the creative sectors were given surveys in the form of Google forms as part of the study's data collection methodology. The data analysis method used in this research is Structural Equation Modelling (SEM) analysis and processed using AMOS 23 applications. The results of analysis using SEM showed that Work-family conflict mediates the relationship between workload and job stress. Family-work conflict mediates the relationship between workload and job stress. Work-family conflict does not mediate the relationship between supervisor support and job stress. Family-work conflict mediates the relationship between supervisor support and job stress. Work-family conflict mediates the relationship between family support and job stress. Family-work conflict mediates the rela-tionship between family support and job stress. Work-family support mediates the relationship between organizational support for reconciling and job stress and Family-work conflict mediates the relationship between organizational support for reconciling and job stress. The importance of more support provided by families and organizations for the management of work stress of female workers in the creative industry.
本研究以工作-家庭冲突和家庭-工作冲突为中介变量,分析工作负荷和社会支持对工作压力的影响。研究中使用的样本是225名在创意产业工作的女性员工。作为研究数据收集方法的一部分,研究人员以谷歌表格的形式对创意部门的女性员工进行了调查。本研究使用的数据分析方法是结构方程模型(SEM)分析,并使用AMOS 23应用程序进行处理。SEM分析结果显示,工作家庭冲突在工作量与工作压力之间起中介作用。家庭工作冲突在工作量和工作压力之间起中介作用。工作-家庭冲突不能调解主管支持与工作压力之间的关系。家庭工作冲突在主管支持与工作压力之间起中介作用。工作-家庭冲突在家庭支持与工作压力之间起中介作用。家庭-工作冲突在家庭支持与工作压力之间起中介作用。工作-家庭支持在组织调解支持与工作压力之间起中介作用,家庭-工作冲突在组织调解支持与工作压力之间起中介作用。家庭和组织为管理创意产业女工的工作压力提供更多支持的重要性。
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引用次数: 0
The Effect of Islamic Corporate Governance Disclosure in Financial Performance Me-diation on Islamic Social Reporting 财务绩效评估中伊斯兰公司治理披露对伊斯兰社会报告的影响
Pub Date : 2022-12-05 DOI: 10.35384/jime.v14i1.287
Ade Onny Siagian, Asep Muhammas Lutfi, Aris Ariyanto, H. Wijoyo
The social role of Islamic banks shows inconsistencies both at home and abroad; this is the basis for con-ducting this research to re-explain the Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) relationship, models. This study aims to examine the indirect effect of ICG disclosure on ISR disclo-sure with financial performance as a mediating variable in Islamic Banking in Indonesia. This study uses secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They are testing this study using stepwise regression analysis with data for the annual reporting period of 2016 through 2019. The result that financial performance mediates the effect of disclosure of ICG on ISR; this shows that proper management of Islamic banks will produce high financial performance so that they can carry out their social roles well too. The contribution of this study is to develop a new model of the part of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.
伊斯兰银行的社会角色在国内外表现出不一致性;这是进行本研究以重新解释伊斯兰公司治理(ICG)和伊斯兰社会报告(ISR)关系模型的基础。本研究旨在考察印尼伊斯兰银行ICG披露对ISR披露的间接影响,并以财务绩效为中介变量。本研究使用的二手数据与年度报告数据来源和财务报表上的伊斯兰银行在印度尼西亚。他们正在使用逐步回归分析对2016年至2019年年度报告期间的数据进行测试。财务绩效中介ICG披露对ISR的影响;这表明,伊斯兰银行管理得当,将产生良好的财务业绩,从而也能很好地履行其社会角色。本研究的贡献在于建立了财务绩效部分中介ICG披露对ISR影响的新模型,从而有利于科学的发展。
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引用次数: 0
The Impact of Internal Audit, Internal Control and Whistleblowing System on Fraud Prevention in the Indonesia Banking Companies during the COVID-19 Pandemic 内部审计、内部控制和举报制度对2019冠状病毒病大流行期间印尼银行公司欺诈预防的影响
Pub Date : 2022-12-05 DOI: 10.35384/jime.v14i1.290
Kelvin Haryanto, Kenny Ardillah
This study aims to analyze the factors that influence fraud prevention, which consists of the role of internal audit, internal control and the sistem whistleblowing. The population of this study are employees who work as internal auditor in the Indonesia banking companies. The number of samples selected through con-venience sampling method are 100 employees of the three private bank in Jakarta domiciled base that rep-resent Indonesia’s banking industry. The hypothesis in this study was tested using multiple linear regres-sion. The results of the study indicate that internal audit, internal control and the whistleblowing system have a significant positive effect on fraud prevention. Meanwhile, internal audit and internal control are the most dominant variables that affect fraud prevention. This result proved that for the companies, the best practices of implementing internal audit, internal control, and the whistleblowing system in the banking industry will further increase the efforts of fraud prevention in anticipating fraud practices by company’s employees.
本研究旨在分析影响舞弊预防的因素,包括内部审计、内部控制和制度举报的作用。本研究的人群是在印尼银行公司担任内部审计师的员工。通过方便抽样法选取的样本数量为代表印尼银行业的三家私人银行在雅加达注册基地的100名员工。本研究的假设采用多元线性回归进行检验。研究结果表明,内部审计、内部控制和举报制度对欺诈预防具有显著的正向作用。同时,内部审计和内部控制是影响舞弊预防的最主要变量。这一结果证明,对于公司而言,银行业实施内部审计、内部控制和举报制度的最佳做法,将进一步加大对公司员工欺诈行为的防范力度。
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引用次数: 1
The Effect of Capital Structure on Company Value With Corporate Governance As A Moderating Variable 以公司治理为调节变量的资本结构对公司价值的影响
Pub Date : 2022-12-05 DOI: 10.35384/jime.v14i1.288
Oki Ragil Wardana, Tri Gunarsih
This study aimed to analyze the effect of capital structure on a company's value as a moderating variable and company size as a control variable. The population in this study was a company going public regis-tered with the perception index (CGPI) during 2010-2019. Hypothesis testing is performed using a multi-ple linear regression model moderated regression analysis (MRA). The independent variable in this study is the capital structure. Other variables in the study were moderation variables and company size as control variables. The capital structure is measured by the debt-equity ratio, which compares the company's debt and equity. This study uses a perception index (CGPI) rating published by The Indonesian Institute for (IICG). The size of the company is measured by the natural logarithm of the total assets. The results showed that the capital structure did not affect the value of the company. In contrast, the company's size has a positive and significant effect on the company's value. At the same time, corporate governance weak-ens the relationship of capital structure to the company's value but positively and significantly affects the company's value.
本研究旨在分析资本结构作为调节变量对公司价值的影响,公司规模作为控制变量对公司价值的影响。本研究的人群是2010-2019年期间注册感知指数(CGPI)的上市公司。假设检验采用多元线性回归模型缓和回归分析(MRA)进行。本研究的自变量为资本结构。研究中的其他变量是调节变量和公司规模作为控制变量。资本结构是通过债务-权益比率来衡量的,它比较了公司的债务和权益。这项研究使用了印尼研究所(IICG)发布的感知指数(CGPI)评级。公司的规模用总资产的自然对数来衡量。结果表明,资本结构对公司价值没有影响。相反,公司规模对公司价值有显著的正向影响。同时,公司治理弱化了资本结构与公司价值的关系,但对公司价值有显著的正向影响。
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引用次数: 0
Analysis of Factors Affecting the Timeliness of Financial Statement Submission 影响财务报表提交及时性的因素分析
Pub Date : 2022-11-23 DOI: 10.35384/jime.v13i2.282
Fira Alya Putri, Wiwi Idawati, Dwi Jaya Kirana
The purpose of this study to examine the effect of Profitability, Firm Size, Auditor’s Opinion, Reputation of Public Accounting Firm on Timeliness Reporting Financial Statement. In this study Logistic Regression is carried out with significance 5% on 39 sample of mining companies on the IDX during period 2017-2019. Profitability is measured by ROE, Firm Size is measured by ln asset total, Audit’s Opinion and Rep-utation of Public Accounting Firm are measured by dummy variable. This research showed that (1) Profita-bility has no significant effect on Timeliness Reporting Financial Statement, (2) Firm Size has no signifi-cant effect on Timeliness Reporting Financial Statement, (3) Auditor’s Opinion has significant effect on Timeliness Reporting Financial Statement and (4) Reputation of Public Accounting Firm has significant effect on Timeliness Reporting Financial Statement.
本研究旨在探讨盈利能力、事务所规模、审计师意见、会计师事务所声誉对财务报表及时性的影响。本研究对2017-2019年期间IDX上的39家矿业公司样本进行了显著性5%的Logistic回归。盈利能力以净资产收益率衡量,事务所规模以总资产衡量,审计意见和会计师事务所声誉采用虚拟变量衡量。本研究表明:(1)盈利能力对报告财务报表的及时性没有显著影响,(2)事务所规模对报告财务报表的及时性没有显著影响,(3)审计意见对报告财务报表的及时性有显著影响,(4)会计师事务所声誉对报告财务报表的及时性有显著影响。
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引用次数: 0
The Modelling of Stock Price Based on Dividend Policy, Intellectual Capital, Sales Growth, and Capital Structure 基于股利政策、智力资本、销售增长和资本结构的股票价格模型
Pub Date : 2022-11-23 DOI: 10.35384/jime.v13i2.284
Kenny Ardillah, I. Juana
This research was aimed to know the influences of dividend policy, intellectual capital, sales growth and capital structure on stock prices. The population in this study were all mining companies listed on the Indo-nesia Stock Exchange in 2015 – 2019. The number of research samples obtained was 38 companies with purposive sampling technique and the number of observations of research data obtained was 190. This study used the multiple linear regression method with a fixed effects approach model. The results show that dividend policy has no influence on stock prices, intellectual capital has no influence on stock prices, sales growth has no influence on stock prices, and capital structure has a negative and significant effect on stock prices. The results of this study can provide insight to the companies, so that it can more effectively manage its capital structure.
本研究旨在了解股利政策、智力资本、销售成长和资本结构对股价的影响。本研究中的人口都是2015 - 2019年在印度证券交易所上市的矿业公司。采用有目的抽样技术,获得的研究样本数量为38家,获得的研究数据观察点数量为190个。本研究采用多元线性回归方法,采用固定效应方法建立模型。结果表明,股利政策对股价没有影响,智力资本对股价没有影响,销售增长对股价没有影响,资本结构对股价有显著的负向影响。本研究的结果可以为企业提供启示,使其能够更有效地管理其资本结构。
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引用次数: 0
Mediation Role of Work Stress on the Effect of Work-Life Balance and Work Environ-ment on Employee Performance of XYZ Leasing Company 工作压力对工作生活平衡和工作环境对XYZ租赁公司员工绩效影响的中介作用
Pub Date : 2022-11-23 DOI: 10.35384/jime.v13i2.285
Tinjung Desy Nursanti, Monica Julianti
The purpose of this study was to determine the effect of work life balance and work environment on work stress and its impact on the performance of XYZ leasing company’s employees. The research method used in this research is associative research method which aims to find out the relationship between two or more variables. Data collection was carried out by distributing questionnaires to 124 respondents and analyzed using the path analysis method. The results of this study are the variable work life balance and work envi-ronment affect work stress and have an impact on the performance of employees of XYZ leasing company. The conclusion from the results of this study is the variable work life balance and work environment sig-nificantly and negatively affect work stress then significantly and positively affect performance. Some practical implications that might be useful for XYZ leasing company are as follows, the company needs to take a look at the ability of employees to balance work demands with personal activities that have become routine, hence the company needs to realize that the process of digitizing work is the answer to the issue of work life balance. Moreover, the company must also try to contribute or improve work support facilities so that the work environment becomes more comfortable, as well as providing more sufficient work equip-ment. With the various improvements made, it is hoped that employees can have punctuality in finishing off their work.
本研究的目的是确定工作生活平衡和工作环境对工作压力的影响及其对XYZ租赁公司员工绩效的影响。本研究使用的研究方法是关联研究方法,旨在找出两个或多个变量之间的关系。通过对124名调查对象发放问卷进行数据收集,并采用通径分析法进行分析。本研究的结果是:XYZ租赁公司员工的可变工作生活平衡和工作环境影响工作压力,并对工作绩效产生影响。研究结果表明,工作生活平衡和工作环境对工作压力有显著的负向影响,对绩效有显著的正向影响。一些可能对XYZ租赁公司有用的实际意义如下,公司需要看看员工平衡工作需求和个人活动的能力,因此公司需要意识到数字化工作的过程是工作与生活平衡问题的答案。此外,公司还必须努力贡献或改善工作支持设施,使工作环境变得更加舒适,以及提供更充足的工作设备。通过各种改进,希望员工能够准时完成工作。
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引用次数: 0
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