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PENGARUH MOTIVASI, KOMPLEKSITAS TUGAS, DAN INSENTIF MONETER TERHADAP KINERJA INDIVIDU 动机、任务复杂性和金钱激励对个人表现的影响
Pub Date : 2021-09-17 DOI: 10.12928/j.reksa.v8i2.4219
Aulia Azzardina
This study investigates the relationship between motivation and task complexity on performance. Monetary incentives are involved in this study as a moderating variable. The motivation examined in this research is intrinsic and extrinsic motivation. A 2x2 quasi-experiment has been conducted and involving 66 university students. Two and three-way ANOVA are used for hypothetical testing. The result shows that individuals with intrinsic motivation have shown better performance than those with extrinsic motivation. After individuals have faced more complex tasks, they achieved lower scores than those who faced less complex tasks. Prior studies suggested that motivation could be destructed by monetary incentives. However, there is no interaction proof when moderating variable is involved. The relationship between motivation and performance is not influenced by monetary incentives. In line with it, the relationship between task complexity and performance is also not strengthened or weakened by the given monetary incentives information. Thus, monetary incentives failed to influence the relationship between motivation, task complexity and performance.
本研究探讨动机与任务复杂性对绩效的关系。本研究以金钱激励为调节变量。本研究考察的动机分为内在动机和外在动机。对66名大学生进行了2x2准实验。二元和三元方差分析用于假设检验。结果表明,有内在动机的个体比有外在动机的个体表现得更好。在面对更复杂的任务后,他们的得分低于那些面对不那么复杂的任务的人。先前的研究表明,动机可能会被金钱激励所破坏。然而,当涉及调节变量时,没有相互作用的证明。动机和绩效之间的关系不受金钱激励的影响。与此相一致的是,任务复杂性与绩效之间的关系也不会因给定的金钱激励信息而加强或减弱。因此,金钱激励不能影响动机、任务复杂性和绩效之间的关系。
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引用次数: 0
KETERKAITAN KINERJA KEUANGAN DENGAN HARGA SAHAM: STUDI PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI 财务表现与股票价格的关系:北上市农业公司的研究
Pub Date : 2021-09-17 DOI: 10.12928/j.reksa.v8i2.4450
T. Rahayu, Beni Suhendra Winarso
This study aims to investigate the effect of profitability ratios, liquidity ratios, activity ratios and leverage ratios on the stock prices of agricultural sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling technique in this study is the purposive sampling method. The type of data is quantitative research. The data sources used in the study are secondary data from the IDX website and the official website of related companies. The results show that the return on investment, earnings per share, quick ratio, and total assets turnover positively affect stock prices, while the return on equity, return on assets, current ratio, and debt ratio have a negative effect on stock prices.
本研究旨在探讨盈利能力比率、流动性比率、活动比率和杠杆率对2016-2020年在印度尼西亚证券交易所(IDX)上市的农业部门公司股价的影响。本研究采用的抽样技术是目的抽样法。数据的类型是定量研究。本研究使用的数据来源于IDX网站和相关公司官方网站的二手数据。结果表明,投资回报率、每股收益、速动比率和总资产周转率对股价有正向影响,而净资产收益率、资产收益率、流动比率和负债率对股价有负向影响。
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引用次数: 0
DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 公司社会责任披露:印尼证券交易所注册制造公司的实证研究
Pub Date : 2021-09-17 DOI: 10.12928/j.reksa.v8i2.4378
Nanda Amelia Jauhari, Fajar Satriya Segarawasesa
This study aims to analyze and provide empirical evidence on the effect of firm age, foreign ownership, board of commissioners, audit committee, and industry type on corporate social responsibility disclosure. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019, totalling 180 companies. The sampling technique used is the purposive sampling method with a total sample of 96 companies that met the criteria for the research samples. This study applies a quantitative approach with secondary data types. Data collection uses documentation techniques. Data analysis uses descriptive analysis and multiple regression analysis employed SPSS version 21 program. The results show that the company’s age, the board of commissioners and the type of industry have a positive effect on the disclosure of corporate social responsibility, while foreign ownership and the audit committee do not affect the corporate social responsibility disclosure.
本研究旨在分析公司年龄、外资持股、董事会、审计委员会和行业类型对企业社会责任披露的影响,并提供实证证据。本研究的人口是2017-2019年在印度尼西亚证券交易所上市的制造业公司,共有180家公司。使用的抽样技术是有目的的抽样方法,共有96家公司的样本,符合研究样本的标准。本研究采用二级数据类型的定量方法。数据收集使用文档技术。数据分析采用描述性分析和多元回归分析,采用SPSS 21版程序。结果表明,公司年龄、董事会和行业类型对企业社会责任披露有正向影响,外资持股和审计委员会对企业社会责任披露没有影响。
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引用次数: 1
ANALISIS PERBANDINGAN KINERJA KEUANGAN BUS DAN UUS ANTARA SEBELUM DAN SELAMA PANDEMI COVID-19 分析了COVID-19大流行之前和期间公共汽车和UUS的财务性能比较
Pub Date : 2021-09-17 DOI: 10.12928/j.reksa.v8i2.4332
Asmirawati Asmirawati, M. Kurniati
This study aims to analyze the financial performance of Islamic commercial banks and Islamic business units between before and during the pandemic. This study uses an analysis of the soundness of banks known as CAMEL, which is proxied into the ratio of CAR, NPF, ROA, BOPO and FDR. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of two or more properties and objects studied in a certain frame of mind. This study uses monthly financial reports in 2019-2020. The population of this research is Islamic commercial banks and Islamic business units that issue monthly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show significant differences in the CAR ratio of Islamic commercial banks, NPF of Islamic commercial banks and Islamic business units, BOPO of Islamic business units, and FDR of Islamic commercial banks. Meanwhile, there was no significant difference between before and during the pandemic for the ROA of Islamic commercial banks and Islamic business units, BOPO of Islamic commercial banks, and FDR of Islamic business units.
本研究旨在分析伊斯兰商业银行和伊斯兰业务单位在疫情前和疫情期间的财务表现。本研究使用了一种被称为CAMEL的银行稳健性分析,它被代理为CAR、NPF、ROA、BOPO和FDR的比率。本研究采用一种定量的方法,采用比较的方法,比较在某种心境下所研究的两个或多个属性和对象的异同。本研究使用2019-2020年的月度财务报告。本研究对象为伊斯兰商业银行和每月发布财务报告的伊斯兰业务单位。使用的统计方法是描述性统计检验和Wilcoxon符号秩检验。结果表明,伊斯兰商业银行的CAR比率、伊斯兰商业银行与伊斯兰业务单位的NPF、伊斯兰业务单位的BOPO、伊斯兰商业银行的FDR存在显著差异。同时,伊斯兰商业银行与伊斯兰业务部的ROA、伊斯兰业务部的BOPO、伊斯兰业务部的FDR在疫情前与疫情期间无显著差异。
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引用次数: 5
Minat Masyarakat Terhadap Pasar Modal Syariah 公众对伊斯兰资本市场的兴趣
Pub Date : 2021-04-30 DOI: 10.54045/AKASYAH.V1I1.331
Melani Musran
The role of an investor in the world of capital markets is needed. This is an effort to control economic stability that occurs due to financial crises throughout the country's economy. In the capital market economy plays an active role as one of the supporting indicators of the economy. Where the capital market has two functions, namely first as a means of business funding, secondly the capital market becomes a means for the public to invest in the capital market. The Capital Market is also an effort to support policies made by the government. Over time, now we know the term Islamic capital market which is a form of cooperative effort between PT. Indonesia Stock Exchange and MUI DSN. The Islamic capital market aims to be an investment choice for customers who want to invest their wealth in the field of sharia, both Muslim and non-Muslim investors. This is not a young thing for potential investors who will go directly to the world of Islamic capital markets. It requires sufficient expertise and knowledge about investment. As a form of business in investor development, it is necessary to educate the public about the capital market, this is the reason for the author to answer the problem using an empirical approach in which data is directly obtained from sources and then processed using qualitative research.
在资本市场的世界里,投资者的角色是必要的。这是为了控制由于金融危机在整个国家经济中出现的经济稳定。资本市场作为经济的支撑指标之一在经济中发挥着积极的作用。其中资本市场有两个功能,一是作为企业融资的手段,二是资本市场成为社会公众投资资本市场的手段。资本市场也是为了支持政府制定的政策。随着时间的推移,现在我们知道了伊斯兰资本市场这一术语,这是印度尼西亚证券交易所和MUI DSN之间合作的一种形式。伊斯兰资本市场旨在成为希望将财富投资于伊斯兰教领域的客户的投资选择,无论是穆斯林投资者还是非穆斯林投资者。对于那些将直接进入伊斯兰资本市场的潜在投资者来说,这并不是一件新鲜事。它需要足够的专业知识和投资知识。作为投资者发展的一种商业形式,有必要对公众进行资本市场的教育,这就是作者使用实证方法回答问题的原因,该方法直接从来源获得数据,然后使用定性研究进行处理。
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引用次数: 2
Telaah Transaksi Go-Food Dalam Perspektif Akuntansi Syariah (Studi Kasus User & Kantor Go-Jek Gorontalo) 伊斯兰会计视角研究Go-Food交易(gojek Gorontalo案例研究)
Pub Date : 2021-04-30 DOI: 10.54045/AKASYAH.V1I1.335
Jonly Umar, Zakir Y Gonibala, Khairunisa, Umar
The speed of the development of the times gives so much convenience in mengaskes everything. One of the convenience is in bermuamalah, especially economic transactions. Islam certainly does not stem the current rate of development of the times, but Islam limits the rules in accordance with the Qur'an and Sunnah. In this research, lifting one product from a platform, GoJek, with its GoFood product. This research is expected to provide a clear picture of GoFood transactions viewed in an Islamic perspective. The purpose of this study is to find out how accounting practices and contracts that occur in Go-Food. The research method used is descriptive qualitative research method. With data sources from interviews and related literacy source studies. The results of the study prove that the Go-Food transaction is seen from the overall relationship of all related parties, dominantly included in the Ijarah contract (lease).
时代的发展速度给我们的生活带来了很多便利。其中一个便利是在百慕大,尤其是经济交易。伊斯兰教当然不会阻止当前的时代发展速度,但伊斯兰教根据古兰经和圣训限制了规则。在这项研究中,将GoJek平台上的一种产品与GoFood产品结合起来。这项研究有望从伊斯兰的角度提供一幅清晰的GoFood交易图景。本研究的目的是找出会计实务和合同是如何发生在Go-Food。研究方法采用描述性定性研究方法。数据来源来自访谈和相关的读写能力来源研究。研究结果证明,Go-Food交易是从所有关联方的整体关系来看的,主要包括在Ijarah合同(租赁)中。
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引用次数: 1
Analisis Penerapan Sistem Bagi Hasil Pembiayaan Musyarakah Menurut PSAK No. 106 Di Pt Bank Syariah Mandiri Dan PT. Bank Muamalat Kantor Cabang Gorontalo 根据自力更生Pt伊斯兰银行和Pt . Muamalat Bank Gorontalo分会PSAK第106号的系统应用分析
Pub Date : 2021-04-30 DOI: 10.54045/AKASYAH.V1I1.334
Andriani Zain, Indrawati Malanua, Siti Musrifah, Sri Fingki Tomayahu
Pembiayaan musyarakah dalam aplikasi perbankan biasanya diberikan untuk proyek dimana nasabah dan bank sama-sama menyediakan dana untuk membiayai proyek. Setelah proyek selesai dalam jangka waktu tertentu, nasabah mengembalikan dana tersebut bersama bagi hasil atas pembiayaan tersebut yang telah disepakati. Sistem bagi hasil PT Bank Syariah Mandiri KC Gorontalo dan PT Bank Muamalat KC Gorontalo yang mengedepankan prinsip keadilan dan kebersamaan dalam berusaha, baik dalam memperoleh keuntungan maupun dalam menghadapi risiko. Tujuan penelitian ini yaitu untuk mendeskripsikan penerapan sistem bagi hasil pembiayaan musyarakah menurut PSAK 106 yang diterapkan PT Bank Syariah Mandiri Kantor Cabang Gorontalo dengan PT Bank Muamalat Kantor Cabang Gorontalo. Penelitian ini adalah penelitian kualitatif dengan melakukan studi lapangan (field research). Sumber data yang digunakan yaitu data primer dan data sekunder. Metode pengumpulan data melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa pada Bank Syariah Mandiri KC Gorontalo telah menerapkan system pembiayaan khusus untuk modal kerja dan system bagi hasilnya berdasarkan perhitungan revenue sharing (laba kotor). Pada Bank Muamalat KC Gorontalo juga telah menerapkan system pembiayaanya pada hunian bisnis Syariah atau dikenal dengan akad musyarakah mutanaqishah dan untuk bagi hasilnya mengikuti porsi kepemilikkan modal dari kedua belah pihak yang telah ditentukan oleh bank diawal akad yaitu 10% dari pihak nasabah dan 90% dari pihak bank.
银行应用程序中的风险融资通常用于客户和银行共同为项目提供资金的项目。项目在一段时间内完成后,客户将根据商定的融资结果共同退还资金。自给自足的PT银行KC Gorontalo和PT Muamalat KC Gorontalo的制度提倡在利润和风险方面寻求正义和相互原则。这项研究的目的是描述根据PSAK 106应用的伊斯兰银行Gorontalo分行和Muamalat branch PT Gorontalo分行的资金结果的系统应用。这是一项实地研究的定性研究。使用的数据来源是主数据和次要数据。通过访谈和文件收集数据的方法。研究结果表明,自定义KC Gorontalo的伊斯兰银行已经通过“不退款共享”计算,对其营运资本和系统实施了特殊的融资制度。穆阿拉特银行(Muamalat KC Gorontalo)还将资金制度应用于伊斯兰商业定居点,即被称为mutanaqisha的伊斯兰圣战组织(al - mutanqisha),从而将其收入纳入阿卡德银行(akhanbah)前10%的客户和90%的银行。
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引用次数: 0
FACTORS AFFECTING CAPITAL EXPENDITURES AND COMMUNITY WELFARE IN KALIMANTAN 影响加里曼丹资本支出和社区福利的因素
Pub Date : 2021-01-01 DOI: 10.12928/j.reksa.v8i2.4316
H. Malini
From centralized to decentralized systems provides new hope for most provinces in Indonesia. With government decentralization, it means that management authority will be distributed from the center to the regions. This study aims to examine and prove whether Locally-Generated Revenue (Pendapatan Asli Daerah–PAD), Special Allocation Fund (Dana Alokasi Khusus-DAK), General Allocation Fund (Dana Alokasi Umum-DAU), Profit-Sharing Fund (Distribusi Bagi Hasil–DBH) affect capital expenditure and community welfare in Kalimantan. The population in this study are districts and cities in Kalimantan, consisting of 47 districts and 9 cities. The method used to determine the sample is purposive sampling, which selects samples with certain criteria. From a population of 56, this study examines a sample of 49 observations (42 districts and 7 cities). The results show that PAD, DAK, DAU, and DBH positively impact capital expenditure in Kalimantan. However, capital expenditure has no effect on community welfare in Kalimantan.
从集中式到分散式的系统为印度尼西亚的大多数省份提供了新的希望。政府分权意味着管理权将从中央下放到地方。本研究旨在检验和证明地方创收基金(Pendapatan Asli Daerah-PAD)、特别拨款基金(Dana Alokasi Khusus-DAK)、一般拨款基金(Dana Alokasi Umum-DAU)、利润分享基金(Distribusi Bagi Hasil-DBH)是否影响加里曼丹的资本支出和社区福利。本研究的人口为加里曼丹的区和市,由47个区和9个市组成。确定样本的方法是有目的抽样,即按照一定的标准选择样本。本研究从56个人口中,检验了49个观察样本(42个区和7个城市)。结果表明,PAD、DAK、DAU和DBH正影响加里曼丹的资本支出。然而,资本支出对加里曼丹的社区福利没有影响。
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引用次数: 0
PERAN FINTECH (FINANCIAL TECHNOLOGY) DALAM MENINGKATKAN DAYA SAING PRODUK DI UKM INDUSTRI ALAS KAKI CIBADUYUT KOTA BANDUNG FINTECH (FINANCIAL TECHNOLOGY)在促进中小工业(CIBADUYUT)鞋业的竞争力方面发挥了作用
Pub Date : 2019-08-30 DOI: 10.12928/j.reksa.v6i2.1457
Yuyun Yuniarti, Erti Dinihayati
Footwear business activities in Cibaduyut, Bandung City are supported by various factors, such as entrepreneurial spirit, facilities, marketing, raw material procurement and capital procurement. This research is a qualitative research with data analysis through triangulation. The purpose of this study is mainly to find out the role of Fintech as one of the financial institutions that support in the field of business capital, especially micro-businesses such as Cibaduyut footwear, one of SME in Bandung City. The results of the study show that the Cibaduyut footwear industry is greatly helped by the existence of this Fintech although in the implementation still faces several obstacles, especially those concerning the knowledge and facilities to support these activities.
万隆市赤八渡峪的鞋业经营活动得到了创业精神、设施、市场营销、原材料采购、资金采购等多方面因素的支持。本研究为定性研究,采用三角分析法进行数据分析。本研究的目的主要是找出Fintech作为支持商业资本领域的金融机构之一的作用,特别是像万隆市中小企业之一的百度宇鞋业这样的微型企业。研究结果表明,尽管在实施过程中仍面临一些障碍,特别是支持这些活动的知识和设施方面的障碍,但这种金融科技的存在极大地帮助了茨百都育鞋业。
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引用次数: 0
ANALISIS KEUNGGULAN KOMPETITIF INDUSTRI JUAL BELI BESI BEKAS PADA UD. MULTI BAJA KUIN CERUCUK BANJARMASIN 对废金属贸易行业竞争优势的分析。多向铜冠马辛
Pub Date : 2019-08-30 DOI: 10.12928/j.reksa.v6i2.1424
Akhmad Supriyanto, Widyarfendhi Widyarfendhi, Ilyas Salafuddin
This research aims to identify the effect of key success factors (KSFs) of scrap metal buying-selling industry in Kuin Cerucuk Village Banjarmasin and value chain activities to the competitive advantage of UD. Multi Baja.The population in this study are the UD. Multi Baja Kuin Cerucuk Village Banjarmasin. The sampling technique used is the census method which means that all members of the population are used as samples. The secondary and primary data analyzed are company profiles, value chain, industry analysis and competitive advantage.The results shows that the company value chain activities is the source of competitive advantage which contained in the activities of the company such as, logistics activities cost drivers, operations, company infrastructure, marketing and sales. The key success factors (KSFs) of the industry consist of: economies of scale in the form of product attributes, distribution channels and working capital capabilities are influencing the competitive advantage of the industry. While human resources and technology have moderate influence. This competitive advantage is obtained from the implementation of a low cost strategy and integrated differentiation.
本研究旨在确定Kuin Cerucuk Village Banjarmasin废金属买卖行业的关键成功因素(KSFs)和价值链活动对废金属买卖行业竞争优势的影响。多巴哈。本研究的人群是UD。多巴哈Kuin Cerucuk村Banjarmasin。使用的抽样技术是人口普查方法,这意味着所有人口成员都被用作样本。公司简介、价值链、行业分析、竞争优势等二级和一级数据分析。研究结果表明,企业价值链活动是企业竞争优势的来源,价值链活动包含在企业的物流活动、成本驱动因素、运营、企业基础设施、营销和销售等活动中。行业的关键成功因素包括:以产品属性、分销渠道和营运资本能力为形式的规模经济正在影响行业的竞争优势。而人力资源和技术的影响较小。这种竞争优势是通过实施低成本战略和整合差异化获得的。
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引用次数: 0
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