Pub Date : 2023-06-30DOI: 10.21154/etihad.v3i1.6744
Nurlaily Fauziah, Muhtadin Amri
Introduction: This study aims to examine and analyze the influence of the motivation to avoid riba, religiosity, reputation and social environment of Al-Islam Islamic Boarding School alumni Joresan Mlarak Ponorogo on the decision to use Islamic banking products. Research Methods: This study used a quantitative approach with data collection techniques using questionnaires to 97 respondents. The sampling technique used snowball sampling and data analysis techniques using multiple linear regression. Results: The results indicates that the motivation to avoid riba, religiosity, reputation and social environment have an effect on the decision to use Islamic bank products. Conclusion: This findings highlights the importance of Islamic Banking to considering the motivation to avoid riba, religiosity, reputation and social environment by individuals to make decisions regarding their banking choices.
{"title":"Investigating Motivational Factors: Riba Avoidance, Religiosity, Reputation, Social Environment, and Sharia Bank Product Adoption","authors":"Nurlaily Fauziah, Muhtadin Amri","doi":"10.21154/etihad.v3i1.6744","DOIUrl":"https://doi.org/10.21154/etihad.v3i1.6744","url":null,"abstract":"Introduction: This study aims to examine and analyze the influence of the motivation to avoid riba, religiosity, reputation and social environment of Al-Islam Islamic Boarding School alumni Joresan Mlarak Ponorogo on the decision to use Islamic banking products. Research Methods: This study used a quantitative approach with data collection techniques using questionnaires to 97 respondents. The sampling technique used snowball sampling and data analysis techniques using multiple linear regression. Results: The results indicates that the motivation to avoid riba, religiosity, reputation and social environment have an effect on the decision to use Islamic bank products. Conclusion: This findings highlights the importance of Islamic Banking to considering the motivation to avoid riba, religiosity, reputation and social environment by individuals to make decisions regarding their banking choices.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125203415","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 : 2023-06-12DOI: 10.21154/etihad.v3i1.6283
Luhur Prasetiyo
Introduction: This study aims to formulate a priority framework for CSR programs in Islamic banks. The formulation can be used to remove the stigma that Islamic banks' CSR motives are only for economic and corporate interests. Research Methods: This qualitative study formulated a priority framework for CSR programs in Islamic banks using the maqasid al-shariah approach. This type of research was literature research. As a sample, researchers determined two Islamic banks in Indonesia: Bank Muamalat and Bank Syariah Indonesia. The two banks represent the oldest and largest banks in Indonesia. The data was analyzed using content analysis methods and critical study methods. Results: Islamic bank CSR is implemented in the social, economic, educational, and health sectors. The priority of Islamic bank CSR activity programs is based on maqasid al-shariah in accordance with their respective elements and levels. Conclusion: Islamic banks can run CSR programs according to their priorities and urgency based on maqasid al-shari'ah. This priority framework for Islamic banks' CSR activities can increase public trust and a positive image of Islamic banks. Islamic banks can eliminate the negative stigma that Islamic banks' CSR is only carried out with the motive of economic and corporate interests alone.
{"title":"Formulasi Prioritas Program Corporate Social Responsibility di Bank Syariah: Perspektif Maqasid Al-Shariah","authors":"Luhur Prasetiyo","doi":"10.21154/etihad.v3i1.6283","DOIUrl":"https://doi.org/10.21154/etihad.v3i1.6283","url":null,"abstract":"Introduction: This study aims to formulate a priority framework for CSR programs in Islamic banks. The formulation can be used to remove the stigma that Islamic banks' CSR motives are only for economic and corporate interests. Research Methods: This qualitative study formulated a priority framework for CSR programs in Islamic banks using the maqasid al-shariah approach. This type of research was literature research. As a sample, researchers determined two Islamic banks in Indonesia: Bank Muamalat and Bank Syariah Indonesia. The two banks represent the oldest and largest banks in Indonesia. The data was analyzed using content analysis methods and critical study methods. Results: Islamic bank CSR is implemented in the social, economic, educational, and health sectors. The priority of Islamic bank CSR activity programs is based on maqasid al-shariah in accordance with their respective elements and levels. Conclusion: Islamic banks can run CSR programs according to their priorities and urgency based on maqasid al-shari'ah. This priority framework for Islamic banks' CSR activities can increase public trust and a positive image of Islamic banks. Islamic banks can eliminate the negative stigma that Islamic banks' CSR is only carried out with the motive of economic and corporate interests alone.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130144283","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 : 2023-06-09DOI: 10.21154/etihad.v3i1.6280
Marta Della Kumalasari, F. Rizal
Introduction: This study aims to determine the effect of customer perceptions, motivation, and knowledge on choosing products for small and medium enterprises, either partially or simultaneously. Research Methods: This type of research is quantitative. The population in this study were all customers who chose small and medium enterprises products at Bank Muamalat KCP Ponorogo, totaling 395 customers. Withdrawal of samples using incidental techniques with solving measurements, so 80 respondents were obtained. Methods of data collection through questionnaires. Test results using SPSS 23. Results: The results of this study indicate that the variables of perception, motivation, and customer knowledge significantly affect the decision to choose products for small and medium enterprises at Bank Muamalat KCP Ponorogo both partially and simultaneously. Conclusion: This study concludes that for customer perception, motivation, and knowledge, if it increases, it will also increase customer decisions in choosing small and medium enterprise products at Bank Muamalat KCP Ponorogo.
{"title":"Analysis of Customer Decision Determinants in Choosing Small Medium Enterprise Products at Bank Muamalat","authors":"Marta Della Kumalasari, F. Rizal","doi":"10.21154/etihad.v3i1.6280","DOIUrl":"https://doi.org/10.21154/etihad.v3i1.6280","url":null,"abstract":"Introduction: This study aims to determine the effect of customer perceptions, motivation, and knowledge on choosing products for small and medium enterprises, either partially or simultaneously. Research Methods: This type of research is quantitative. The population in this study were all customers who chose small and medium enterprises products at Bank Muamalat KCP Ponorogo, totaling 395 customers. Withdrawal of samples using incidental techniques with solving measurements, so 80 respondents were obtained. Methods of data collection through questionnaires. Test results using SPSS 23. Results: The results of this study indicate that the variables of perception, motivation, and customer knowledge significantly affect the decision to choose products for small and medium enterprises at Bank Muamalat KCP Ponorogo both partially and simultaneously. Conclusion: This study concludes that for customer perception, motivation, and knowledge, if it increases, it will also increase customer decisions in choosing small and medium enterprise products at Bank Muamalat KCP Ponorogo.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131227338","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 : 2023-05-25DOI: 10.21154/etihad.v3i1.6153
Merlinda Putri Eka Cahyani, Maulida Nurhidayati, Ni Putu Nanik Hendayanti, Zaimudin Al-Mahdi Mokan
Introduction: Bank Syariah Indonesia, through the official Instagram account @banksyariahindonesia always provides information regarding messages, advertisements, promotions, and services, but according to some customers, this is inaccurate and less effective. Therefore this study aims to analyze the influence of customer satisfaction factors on Instagram social media of Indonesian Islamic banks. Research Methods: This research method uses quantitative research methods. The population in this study were followers of Bank Syariah Indonesia's Instagram. The sample size was 100 respondents with a purposive sampling method. The data collection method used a questionnaire. The data was analyzed using SPSS 22 software. Results: The results showed that the quality of information, complaint handling, and promotion through social media Instagram affected customer satisfaction of Bank Syariah Bank Indonesia both partially and simultaneously. Conclusion: This study concludes that for the quality of information, complaint handling, and promotion if it increases, it will also increase the satisfaction of Bank Syariah Indonesia customers.
{"title":"Analysis of Customer Satisfaction Factors on Social Media Instagram Bank Syariah Indonesia","authors":"Merlinda Putri Eka Cahyani, Maulida Nurhidayati, Ni Putu Nanik Hendayanti, Zaimudin Al-Mahdi Mokan","doi":"10.21154/etihad.v3i1.6153","DOIUrl":"https://doi.org/10.21154/etihad.v3i1.6153","url":null,"abstract":"Introduction: Bank Syariah Indonesia, through the official Instagram account @banksyariahindonesia always provides information regarding messages, advertisements, promotions, and services, but according to some customers, this is inaccurate and less effective. Therefore this study aims to analyze the influence of customer satisfaction factors on Instagram social media of Indonesian Islamic banks. Research Methods: This research method uses quantitative research methods. The population in this study were followers of Bank Syariah Indonesia's Instagram. The sample size was 100 respondents with a purposive sampling method. The data collection method used a questionnaire. The data was analyzed using SPSS 22 software. Results: The results showed that the quality of information, complaint handling, and promotion through social media Instagram affected customer satisfaction of Bank Syariah Bank Indonesia both partially and simultaneously. Conclusion: This study concludes that for the quality of information, complaint handling, and promotion if it increases, it will also increase the satisfaction of Bank Syariah Indonesia customers.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124075250","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 : 2023-05-25DOI: 10.21154/etihad.v3i1.5158
L. Yuliati, Fifi Nur Rohmah, S. Sofianti
Introduction: This study aims to determine the preferences of rural and urban communities in Jember Regency for Islamic banking. Several factors influence these preferences, including knowledge of Islamic banking and the location of Islamic banking. Research Methods: This research method used a quantitative approach with multiple linear regression analysis. The object of his research includes rural and urban communities in Jember Regency. The sample selection in this study used random sampling of 200 respondents and was carried out randomly. Results: The variable knowledge of Islamic banking in urban and rural communities positively and significantly influences Islamic banking in Jember Regency. Furthermore, the variable location of Islamic banking in rural and urban communities positively influences Islamic banking in Jember Regency. Conclusion: Thus, it is necessary to expand access to Islamic banks to continue increasing the number of offices so that the general public can find information about Islamic banking. This is an excellent opportunity for financial institutions such as Islamic banks to exist and be sustainable.
{"title":"Preferensi Masyarakat Desa dan Kota Terhadap Perbankan Syariah di Kabupaten Jember","authors":"L. Yuliati, Fifi Nur Rohmah, S. Sofianti","doi":"10.21154/etihad.v3i1.5158","DOIUrl":"https://doi.org/10.21154/etihad.v3i1.5158","url":null,"abstract":"Introduction: This study aims to determine the preferences of rural and urban communities in Jember Regency for Islamic banking. Several factors influence these preferences, including knowledge of Islamic banking and the location of Islamic banking. Research Methods: This research method used a quantitative approach with multiple linear regression analysis. The object of his research includes rural and urban communities in Jember Regency. The sample selection in this study used random sampling of 200 respondents and was carried out randomly. Results: The variable knowledge of Islamic banking in urban and rural communities positively and significantly influences Islamic banking in Jember Regency. Furthermore, the variable location of Islamic banking in rural and urban communities positively influences Islamic banking in Jember Regency. Conclusion: Thus, it is necessary to expand access to Islamic banks to continue increasing the number of offices so that the general public can find information about Islamic banking. This is an excellent opportunity for financial institutions such as Islamic banks to exist and be sustainable.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"15 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133071206","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 : 2023-04-11DOI: 10.21154/etihad.v3i1.6037
Lismawati Lismawati, Ali Hardana, Try Wahyu Utami, Nurul Mutiah
Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.
{"title":"Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia","authors":"Lismawati Lismawati, Ali Hardana, Try Wahyu Utami, Nurul Mutiah","doi":"10.21154/etihad.v3i1.6037","DOIUrl":"https://doi.org/10.21154/etihad.v3i1.6037","url":null,"abstract":"Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125584391","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 : 2022-12-27DOI: 10.21154/etihad.v2i2.5184
N. Andriyani, Diyan Novita Sari
This research aims to test the influence of customer trust and quality of service on the satisfaction of regular students at University of Darussalam Gontor Female Campus who are customers of Bank Syariah. This research uses quantitative methods. The population in this study was a regular student at University of Darussalam Gontor Female campus as many as 1.760 students using the slovin formula obtained a sample of 100 respondents. The data collection technique used is questionnaire. The research method used is multiple linear regression analysis using SPSS. The results of the t test value showed that in the customer trust variable there was an influence on customer satisfaction with a value of 15,196 ˃ 1,984, while the service quality variable had an influence on customer satisfaction of 17,550˃1,984. Simultaneously customer trust and service quality affect customer satisfaction by 0,000 ˂ 0.05. In conclusion, this study shows that customer trust and service quality affect bank sharia customer satisfaction.Penelitian ini bertujuan untuk menguji pengaruh kepercayaan nasabah dan kualitas pelayanan terhadap kepuasan mahasiswi reguler Kampus Wanita Universitas Darussalam Gontor yang menjadi nasabah Bank Syariah. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah mahasiswa reguler di kampus Putri Universitas Darussalam Gontor sebanyak 1.760 mahasiswa dengan menggunakan rumus slovin diperoleh sampel sebanyak 100 responden. Teknik pengumpulan data yang digunakan adalah kuesioner. Metode penelitian yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS. Hasil nilai uji t menunjukkan bahwa pada variabel kepercayaan pelanggan terdapat pengaruh terhadap kepuasan pelanggan dengan nilai sebesar 15,196 1,984, sedangkan variabel kualitas pelayanan berpengaruh terhadap kepuasan pelanggan sebesar 17,550˃1,984. Secara simultan kepercayaan pelanggan dan kualitas pelayanan berpengaruh terhadap kepuasan pelanggan sebesar 0,000 0,05. Kesimpulannya, penelitian ini menunjukkan bahwa kepercayaan nasabah dan kualitas pelayanan berpengaruh terhadap kepuasan nasabah bank syariah.
本研究旨在测试客户信任和服务质量对达鲁萨兰国大学贡托尔女校区普通学生满意度的影响，这些学生是伊斯兰银行的客户。本研究采用定量方法。本研究的人口为达鲁萨兰国大学贡托尔女校区的普通学生多达1760名，使用slovin公式获得了100名受访者的样本。使用的数据收集技术是问卷调查。研究方法采用SPSS多元线性回归分析。t检验值结果显示，顾客信任变量对顾客满意有影响，影响值为15,196;服务质量变量对顾客满意有影响，影响值为17,550;同时，客户信任和服务质量对客户满意度的影响值为0000:0.05。综上所述，本研究表明客户信任和服务质量影响银行客户满意度。Penelitian ini bertujuan untuk menguji pengaruh keperayaan nasabah dan kualitas pelayanan terhadap kepuasan mahasiswi监管坎普斯瓦尼塔大学达鲁萨兰国Gontor yang menjadi nasabah伊斯兰银行。Penelitian ini mongunakan方法的定量分析。Populasi dalam penelitian ini adalah mahasiswa管理人员di校园Putri大学达鲁萨兰国Gontor sebanyak 1,760 mahasiswa dengan menggunakan rumus slovin diperoleh样本sebanyak 100名受访者。日本人口普查数据显示:方法penelitian yang digunakan adalalah分析回归线性回归berganda dengan menggunakan SPSS。Hasil nilai uji t menunjukkan bahwa paada变量keperayaan pelanggan terdapat pengaruan pelangaan dengan nilai sebesar 15,196 1984, sedangkan变量kualitas pelayanan berpengaruh terhadap kepuasan pelanggan sebesar 17,550。Secara simultan keperayaan pelanggan dan kualitas pelayanan berpengaruh terhadap kepuasan pelanggan sebesar 00,05。我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是我的意思。
{"title":"The Influence of Trust and Service Quality on Customer Satisfaction of Islamic Banks","authors":"N. Andriyani, Diyan Novita Sari","doi":"10.21154/etihad.v2i2.5184","DOIUrl":"https://doi.org/10.21154/etihad.v2i2.5184","url":null,"abstract":"This research aims to test the influence of customer trust and quality of service on the satisfaction of regular students at University of Darussalam Gontor Female Campus who are customers of Bank Syariah. This research uses quantitative methods. The population in this study was a regular student at University of Darussalam Gontor Female campus as many as 1.760 students using the slovin formula obtained a sample of 100 respondents. The data collection technique used is questionnaire. The research method used is multiple linear regression analysis using SPSS. The results of the t test value showed that in the customer trust variable there was an influence on customer satisfaction with a value of 15,196 ˃ 1,984, while the service quality variable had an influence on customer satisfaction of 17,550˃1,984. Simultaneously customer trust and service quality affect customer satisfaction by 0,000 ˂ 0.05. In conclusion, this study shows that customer trust and service quality affect bank sharia customer satisfaction.Penelitian ini bertujuan untuk menguji pengaruh kepercayaan nasabah dan kualitas pelayanan terhadap kepuasan mahasiswi reguler Kampus Wanita Universitas Darussalam Gontor yang menjadi nasabah Bank Syariah. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah mahasiswa reguler di kampus Putri Universitas Darussalam Gontor sebanyak 1.760 mahasiswa dengan menggunakan rumus slovin diperoleh sampel sebanyak 100 responden. Teknik pengumpulan data yang digunakan adalah kuesioner. Metode penelitian yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS. Hasil nilai uji t menunjukkan bahwa pada variabel kepercayaan pelanggan terdapat pengaruh terhadap kepuasan pelanggan dengan nilai sebesar 15,196 1,984, sedangkan variabel kualitas pelayanan berpengaruh terhadap kepuasan pelanggan sebesar 17,550˃1,984. Secara simultan kepercayaan pelanggan dan kualitas pelayanan berpengaruh terhadap kepuasan pelanggan sebesar 0,000 0,05. Kesimpulannya, penelitian ini menunjukkan bahwa kepercayaan nasabah dan kualitas pelayanan berpengaruh terhadap kepuasan nasabah bank syariah.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128091685","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 : 2022-11-07DOI: 10.21154/etihad.v2i2.5106
Candra Febrilyantri
The automotive sub-sector manufacturing industry is a relatively stable industry in Indonesia. This is makes this industry one of the contributor to high tax rates. Taxes a different of interest for the government and companies. Therefore, many companies do tax avoidance. The purpose of this study is to determine the effect of liquidity, leverage and firm size on tax avoidance. This study use quantitive methides with multiple linear regression analysis models through the SPSS for Windows 25 application. Based on the result of study, it can be concluded that: liquidity has no effect on tax avoidance; leverage has no effect on tax avoidance; firm size has no effect on tax avoidance.Industri manufaktur sub sektor otomotif merupakan industri yang relatif stabil di Indonesia. Hal ini menjadikan industri ini sebagai salah satu penyumbang tingkat pajak yang tinggi. Hal ini mejadikan Pajak sebagai perbedaan kepentingan bagi pemerintah dan perusahaan. Maka dari itu, banyak perusahaan melakukan tax avoidance atau penghindaran pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh antara likuiditas, leverage dan ukuran perusahaan terhadap penghindaran pajak. Penelitian ini menggunakan metode kuantitatif dengan model analisis regresi linier berganda melalui aplikasi SPSS for Windows 25. Berdasarkan hasil penelitian, dapat disimpulkan bahwa likuiditas tidak berpengaruh terhadap penghindaran pajak; leverage tidak berpengaruh terhadap penghindaran pajak; ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.
在印尼，汽车制造业是一个相对稳定的行业。这使得该行业成为高税率的贡献者之一。税收是政府和公司利益的不同来源。因此，很多公司都在做避税。本研究的目的是确定流动性、杠杆和企业规模对避税的影响。本研究采用定量方法，通过SPSS for Windows 25应用程序建立多元线性回归分析模型。根据研究结果，可以得出:流动性对避税没有影响;杠杆对避税没有影响;企业规模对避税没有影响。工业制造业分部门中，印尼工业相对稳定。Hal ini menjadikan工业ini sebagai salah satu penyumbang tingkat pajak yang tinggi。Hal ini mejadikan Pajak sebagai perbedaan kepentingan bagi peremerintah dan perusahaan。马来西亚，马来西亚，马来西亚和马来西亚的避税问题。Tujuan dari penelitian ini adalah untuk mengetahui pengaruh antara likuiditas，杠杆dan ukuran perusahaan terhadap penghindaran pajak。Penelitian ini menggunakan方法、定量登甘模型分析、回归线性回归模型分析、应用SPSS for Windows 25。Berdasarkan hasil penelitian, dapat dispulpulkan bahwa likuiditas tidak berpengaruh terhadap penghindaran pajak;杠杆tidak berpengaruh terhadap penghindaran pajak;Ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak。
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Pub Date : 2022-11-07DOI: 10.21154/etihad.v2i2.5072
Haniatul Mukaromah
This study aims to analyze the influence of Islamic leadership on employee performance through work motivation as an intervening variable at BMT Hasanah Ponorogo. This research was conducted at BMT Hasanah Ponorogo, and the respondents were employees at the BMT Hasanah Ponorogo. The data type was used as primary data, and the data collection technique used a technical survey with a questionnaire. Analysis of the data in this study using the Submission of a Structural Model (Inner Model) using the SmartPLS analysis tool. Based on the analysis results that have been carried out, the results show that Islamic leadership does not affect employee performance at BMT Hasanah Ponorogo. Islamic leadership positively and significantly affects employee motivation at BMT Hasanah Ponorogo. Motivation positively and significantly affects employee performance at BMT Hasanah Ponorogo. So it can be concluded that to maximize the performance of BMT Hasanah Ponorogo employees, the company must maintain and improve Islamic leadership and work motivation.Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan Islam terhadap kinerja karyawan melalui motivasi kerja sebagai variable intervening pada BMT Hasanah Ponorogo. Penelitian ini dilakukan di BMT Hasanah Ponorogo dan yang menjadi responden penelitian ini adalah karyawan BMT Hasanah Ponorogo. Jenis data yang digunakan adalah data primer dan teknik pengumpulan data menggunakan teknis survey dengan alat bantu kuesioner. Analisis data dalam penelitian ini menggunakan Pengajuan Model Struktural (Inner Model) dengan menggunakan alat analisis SmartPLS. Berdasarkan hasil analisis yang telah dilakukan diperoleh hasil bahwa Kepemimpinan Islam tidak berpengaruh terhadap kinerja karyawan pada BMT Hasanah Ponorogo. Kepemimpinan Islam berpengaruh positif dan signifikan terhadap motivasi karyawan pada BMT Hasanah Ponorogo. Motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan pada BMT Hasanah Ponorogo. Sehingga dapat disimpulkan bahwa untuk lebih memaksimalkan kinerja karyawan BMT Hasanah Ponorogo maka perusahaan harus menjaga dan meningkatkan kepemimpinan Islam dan motivasi kerja.
本研究旨在通过工作动机作为中介变量，分析伊斯兰领导对BMT Hasanah Ponorogo员工绩效的影响。本研究在BMT Hasanah Ponorogo进行，受访者为BMT Hasanah Ponorogo的员工。数据类型作为主要数据，数据收集技术采用技术调查和问卷调查。使用SmartPLS分析工具提交结构模型(内部模型)分析本研究中的数据。根据已经进行的分析结果，结果表明，在BMT Hasanah Ponorogo，伊斯兰领导并不影响员工绩效。伊斯兰教领导对BMT Hasanah Ponorogo员工的积极性有显著的正向影响。动机对BMT Hasanah Ponorogo员工绩效有显著的正向影响。因此可以得出结论，为了使BMT Hasanah Ponorogo员工的绩效最大化，公司必须保持和改善伊斯兰领导和工作动机。Penelitian ini bertujuan untuk menganalis pengaruh kepemimpinan Islam terhahadap kinerja karyawan melalui motivasi kerja sebagai变量干预pmt Hasanah Ponorogo。Penelitian ini dilakukan di BMT Hasanah Ponorogo danyang menjadi回应Penelitian ini adalah karyawan BMT Hasanah Ponorogo。Jenis数据yang digunakan adalah数据primer dan teknick pengpulan数据menggunakan teknan调查dunan alat bantu kuisoner。彭嘉娟模型结构(内模型)邓安孟古纳坎警报分析SmartPLS。我的意思是，我的意思是我的意思是我的意思是我的意思是我的意思是我的意思是我的意思是我的意思是我的意思。保持伊斯兰教的积极和重要意义，这是伊斯兰教领袖Hasanah Ponorogo的动机。我的动机是积极的和重要的，我的动机是积极的和重要的。这句话的意思是:“我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是，我的意思是。”
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Pub Date : 2022-10-21DOI: 10.21154/etihad.v2i2.5005
M. Thalib
This study aims to reveal the values of local wisdom from the way students majoring in Islamic accounting from the Gorontalo tribe practice capital accounting. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity (amal), knowledge (ilmu), faith (iman), information revelation (informasi wahyu), and good deeds (ihsan). The results showed that before receiving the scholarship, the initial capital to finance college was obtained by students from both their parents and their families. The practice of capital accounting is conditional on the value of local wisdom in the form of responsibility. This value is one of the advice the elders often express through lumadu "delo sipati lo malu'o tiloliyo kulu-kulu wala'iyo modudu'o which has a meaning in the form of a feeling of family responsibility".Penelitian ini bertujuan untuk mengungkap nilai-nilai kearifan lokal dari cara mahasiswa jurusan akuntansi syariah yang berasal dari suku Gorontalo mempraktikkan akuntansi modal. Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian menunjukkan bahwa sebelum menerima beasiswa maka modal awal untuk membiayai kuliah diperoleh oleh mahasiswa dari kedua orang tua dan keluarga mereka. Praktik akuntansi modal tersebut syarat dengan nilai kearifan lokal berupa tanggung jawab. Nilai ini merupakan salah satu nasihat yang sering diungkapkan oleh tua-tua melalui lumadu “delo sipati lo malu’o tiloliyo kulu-kulu wala’iyo modudu’o yang memiliki makna berupa perasaan tanggung jawab keluarga”.
本研究旨在从Gorontalo部落伊斯兰会计专业学生实践资本会计的方式中揭示地方智慧的价值。本研究采用伊斯兰民族方法论方法的伊斯兰范式。数据分析有五个阶段:慈善(amal)、知识(ilmu)、信仰(iman)、信息启示(informasi wahyu)和善行(ihsan)。结果表明，在获得奖学金之前，学生上大学的初始资金由其父母和家庭共同获得。资本会计的实践是以责任的形式体现地方智慧的价值为条件的。这种价值观是长老们经常通过lumadu“delo sipati lo malu'o tiloliyo kulu-kulu wala'iyo modudu'o”表达的建议之一，它的含义是一种家庭责任感。Penelitian ini bertujuan untuk mengungkap nilai-nilai kearifan当地的dari, mahasiswa jurusan akuntanis伊斯兰教，yang berasal dari suku Gorontalo mempraktikkan akuntanis modal。Penelitian ini menggunakan范式伊斯兰教，denengan pendekatan etonomtodology伊斯兰教。数据分析:1 .数据分析:1 .数据分析:1 .数据分析:Hasil penelitian menunjukkan bahwa sebelum menerima beasiswa maka modal awal - untuk membiayai kuliah diperoleh oleh mahasiswa dari kedua orang dankeluarga mereka。Praktik akuntansi模式简洁，但syarat dengan nilan是当地的一种方言。Nilai ini merupakan salah satu nasihat yang sering diungkapkan oleh tua-tua melalui lumadu " delo sipati lo malu 'o tiloliyo kulu-kulu wala 'iyo modudu 'o yang memiliki makna berupa perasaan tanggung jawab keluarga "。
{"title":"Portrait of Capital Accounting Practiced by Students of Sharia Accounting Department From Gorontalo Ethnic","authors":"M. Thalib","doi":"10.21154/etihad.v2i2.5005","DOIUrl":"https://doi.org/10.21154/etihad.v2i2.5005","url":null,"abstract":"This study aims to reveal the values of local wisdom from the way students majoring in Islamic accounting from the Gorontalo tribe practice capital accounting. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five data analysis stages: charity (amal), knowledge (ilmu), faith (iman), information revelation (informasi wahyu), and good deeds (ihsan). The results showed that before receiving the scholarship, the initial capital to finance college was obtained by students from both their parents and their families. The practice of capital accounting is conditional on the value of local wisdom in the form of responsibility. This value is one of the advice the elders often express through lumadu \"delo sipati lo malu'o tiloliyo kulu-kulu wala'iyo modudu'o which has a meaning in the form of a feeling of family responsibility\".Penelitian ini bertujuan untuk mengungkap nilai-nilai kearifan lokal dari cara mahasiswa jurusan akuntansi syariah yang berasal dari suku Gorontalo mempraktikkan akuntansi modal. Penelitian ini menggunakan paradigma Islam dengan pendekatan etnometodologi Islam. Terdapat lima tahapan analisis data yaitu amal, ilmu, iman, informasi wahyu, dan ihsan. Hasil penelitian menunjukkan bahwa sebelum menerima beasiswa maka modal awal untuk membiayai kuliah diperoleh oleh mahasiswa dari kedua orang tua dan keluarga mereka. Praktik akuntansi modal tersebut syarat dengan nilai kearifan lokal berupa tanggung jawab. Nilai ini merupakan salah satu nasihat yang sering diungkapkan oleh tua-tua melalui lumadu “delo sipati lo malu’o tiloliyo kulu-kulu wala’iyo modudu’o yang memiliki makna berupa perasaan tanggung jawab keluarga”.","PeriodicalId":408549,"journal":{"name":"Etihad: Journal of Islamic Banking and Finance","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115606733","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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