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The Effect of Regional Original Revenue, Balancing Funds, Capital Expenditure, and Financial Performance on Economic Growth in Regency/City in North Sumatra Province for the Years 2017- 2021 2017- 2021年北苏门答腊省县市区域原始收入、平衡资金、资本支出和财务绩效对经济增长的影响
Pub Date : 2023-06-20 DOI: 10.55683/jrbee.v5i3.435
Nuliza Vittaria Butar-Butar, Defriani Sagala, Gabriella Aprilita Simangunsong, Benny Rojeston Marnaek Nainggolan, Dokman Marulitua Situmorang
This research aims to analyze the effect of Regional Original Revenue (PAD), Balance Funds, Capital Expenditure, and Financial Performance on Economic Growth in the Districts/Cities located in the North Sumatra Province. The sample in this research consists of 33 from 25 districts and 8 cities located in North Sumatra Province, with the data used in this study being secondary data. The data used covers a period of 5 years, starting from 2017 to 2021. The data was processed using multiple linear regression analysis and using the SPSS program version 24. The results of this study indicate that regional original income has a significant positive impact on economic growth, regional original income that has a significant economic growth impact on Districts/Cities located in North Sumatra in relation to poverty, balance funds do not/ have a significant negative/positive impact on economic growth.
本研究旨在分析区域原始收入(PAD)、余额基金、资本支出和财务绩效对北苏门答腊省地区/城市经济增长的影响。本研究的样本包括来自北苏门答腊省25个地区和8个城市的33个样本,本研究使用的数据为二手数据。使用的数据涵盖了从2017年到2021年的5年时间。数据处理采用多元线性回归分析,使用SPSS软件版本24。本研究结果表明,区域原始收入对经济增长有显著的正向影响,区域原始收入对北苏门答腊岛地区/城市的经济增长有显著的影响,与贫困有关,余额资金对经济增长没有/有显著的负/正影响。
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引用次数: 0
The Influence of Financial Performance on Stock Prices in Non-Cyclical Consumer Sector Companies Listed on the Indonesia Stock Exchange during the Period 2019-2021 2019-2021年期间在印尼证券交易所上市的非周期性消费板块公司财务业绩对股价的影响
Pub Date : 2023-06-20 DOI: 10.55683/jrbee.v5i3.436
Erniati Tampubolon, Rusmini Nainggolan, Muhammad Ghozaly, Tina Novianti Sitanggang, Hotriado Harianja
This study aims to determine the impact of the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Price-to-Earnings Ratio (PER) on stock prices for non-cyclical consumer stocks listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2022. Data will be collected from www.idx.co.id, with a sample size of 45 drawn from a population of 129 companies effectively listed on the IDX. This includes manufacturers in the non-cyclical consumer sector. The research methodology employs a quantitative approach, examining the financial statements of companies listed on the IDX according to the sector studied. This will involve the use of annual financial statements from 2019 to 2021. The research results show that for non-cyclical consumer goods companies listed on the IDX from 2019 to 2021, the Current Ratio has an insignificant effect on stock prices when examined in isolation. Similarly, the Debt-to-Equity Ratio has an insignificant effect on stock prices when examined independently. On the other hand, the Return on Assets has a significant effect on stock prices when viewed individually. Lastly, the combined effect of the Current Ratio, Debt to Equity Ratio, Return on Assets, and Price-to-Earnings Ratio on stock prices is found to be significant.
本研究旨在确定流动比率(CR),债务权益比(DER),资产回报率(ROA)和市盈率(PER)对2019-2022年期间在印度尼西亚证券交易所(IDX)上市的非周期性消费类股票价格的影响。数据将从www.idx.co.id收集,从129家在IDX有效上市的公司中抽取45家样本。这包括非周期性消费领域的制造商。研究方法采用定量方法,根据所研究的行业检查在IDX上市的公司的财务报表。这将涉及使用2019年至2021年的年度财务报表。研究结果表明,对于2019 - 2021年在IDX上市的非周期性消费品公司,在孤立检验时,流动比率对股价的影响不显著。同样,当独立检验时,债务与权益比率对股价的影响不显著。另一方面,单独来看,资产回报率对股票价格有显著影响。最后,我们发现流动比率、负债权益比率、资产收益率和市盈率对股价的综合影响是显著的。
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引用次数: 0
Impact of Profitability, Liquidity, Solvency, Institutional Ownership, and Activity on Investment Decisions in IDX 80 Companies Listed on the Stock Exchange from 2016-2021 2016-2021年IDX 80上市公司盈利能力、流动性、偿付能力、机构所有权和活动对投资决策的影响
Pub Date : 2023-04-30 DOI: 10.55683/jrbee.v5i2.429
Yohanes Theodorus, Jhon Lismart Benget P, Joseph Berlin Fernando Hutajulu, Belthasar Trito Siahaan
The purpose of this study was to determine the effect of profitability, liquidity,solvency, institutional ownership, and activity on investment decisions. The population for this study was collected from 80 companies that were specifically selected according to certain criteria, to become 28 companies. The data used in this research is quantitative. Source of data in this research is secondary data. Data collection was done by writing method and data analysis was done by different linear test, F test and t test. (Y) can be explained by variations in profitability, liquidity, solvency, institutional ownership, and activity on investment decisions, while the remaining 63.5% is explained by other factors not included in this study. The results of the study partially show that institutional ownership and performance have a positive and significant effect on investment decisions, profitability has no significant negative effect on investment decisions, and liquidity and solvency have no significant effect on investment decisions. The research findings also show that profitability, liquidity, solvency, and institutional ownership influence investment decisions.
本研究的目的是确定盈利能力、流动性、偿付能力、机构所有权和活动对投资决策的影响。本研究的人口是从80家公司中收集的,这些公司是根据一定的标准精心挑选的,总共是28家公司。本研究使用的数据是定量的。本研究的数据来源为二手数据。数据收集采用写作法,数据分析采用不同的线性检验、F检验和t检验。(Y)可以通过盈利能力、流动性、偿付能力、机构所有权和投资决策活动的变化来解释,而剩余的63.5%可以通过本研究未包括的其他因素来解释。研究结果部分表明,机构所有权和绩效对投资决策有显著的正向影响,盈利能力对投资决策没有显著的负向影响,流动性和偿付能力对投资决策没有显著影响。研究结果还表明,盈利能力、流动性、偿付能力和机构所有权影响投资决策。
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引用次数: 0
The Impact of Operating Profit Margin, Debt to Equity Ratio, and Current Ratio on Stock Prices of Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesian Stock Exchange for the Period 2016-2018 2016-2018年印尼证券交易所消费品行业制造业公司营业利润率、负债权益比和流动比率对股价的影响
Pub Date : 2023-04-30 DOI: 10.55683/jrbee.v5i2.432
Vivien Ifana Br Ginting, Dita Stefani Nahampun, Khomeiny Yunior
This study aims to determine and analyze the impact of the Operating Profit Margin, Debt to Equity Ratio, and Current Ratio of manufacturing companies in the Consumer Goods Industry sector from 2016-2018. The independent variables in this study include the Operating Profit Margin, Debt to Equity Ratio, and Current Ratio, and the dependent variable is the Stock Price. Companies operating in the manufacturing sector of the consumer goods industry are companies with good prospects and are targeted by the public as investment targets. The sampling technique in this study uses purposive sampling with 41 companies sampled using a quantitative method, descriptive research type, explanatory research characteristics, and secondary data type. The population of this study is 51 manufacturing companies in the Consumer Goods Industry sector listed on the Indonesia Stock Exchange from 2016 - 2018. In hypothesis testing, this study uses Multiple Linear Regression Analysis. From the hypothesis testing in this study, it can be concluded that the Operating Profit Margin (OPM), Debt to Equity Ratio (DER), and Current Ratio (CR), which are independent variables, do not significantly influence the Stock Price of consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2016-2018, which is the dependent variable. In addition, the partial hypothesis testing results in this study show that the Operating Profit Margin (OPM) does not significantly affect the Stock Price of consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2018, whereas the Debt to Equity Ratio (DER) and Current Ratio (CR) do not significantly affect the Stock Price of consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2016-2018.
本研究旨在确定和分析2016-2018年消费品行业制造业公司的营业利润率、负债权益比和流动比率的影响。本研究的自变量包括营业利润率、负债权益比和流动比率,因变量为股价。在消费品行业的制造业中经营的公司是具有良好前景的公司,是公众作为投资对象的目标。本研究的抽样技术采用目的性抽样,采用定量方法、描述性研究类型、解释性研究特征和辅助数据类型对41家公司进行抽样。本研究的人口是2016年至2018年在印度尼西亚证券交易所上市的消费品行业的51家制造公司。在假设检验中,本研究采用多元线性回归分析。从本研究的假设检验中可以得出,作为自变量的营业利润率(OPM)、负债权益比(DER)和流动比率(CR)对2016-2018年印尼证券交易所消费品行业板块公司的股价没有显著影响,而作为因变量的营业利润率(OPM)、负债权益比(DER)和流动比率(CR)对印尼证券交易所消费品行业板块公司的股价没有显著影响。此外,本研究的部分假设检验结果表明,营业利润率(OPM)对2016-2018年在印尼证券交易所上市的消费品行业板块公司的股价没有显著影响,而负债率(DER)和流动比率(CR)对2016-2018年在印尼证券交易所上市的消费品行业板块公司的股价没有显著影响。
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引用次数: 0
Analysis of the Influence of Financial Ratios on Profit Changes in Food and Beverage Subsector Companies Listed on the Indonesian Stock Exchange from 2018 to 2021 财务比率对2018 - 2021年印尼证券交易所上市食品饮料细分行业公司利润变化的影响分析
Pub Date : 2023-04-30 DOI: 10.55683/jrbee.v5i2.431
Romauli Natalia Br Limbong, A. Y. Siregar, Mohd. Nawi Nawi Purba
The purpose of conducting this research is to test and analyze the effect of CR, QR, DER, DAR, TATO, ITO on changes in profits for food and beverage companies in 2018-2021. A total of 32 companies and 14 company samples were applied in this study, by applying quantitative methods and descriptive types with explanatory research in nature. Data was collected using the concept of documentation, in which the results of this study indicated that CR partially had no effect on changes in earnings with the results of multiple linear regression tests (tcount -1.174 < ttable 2.0095) with a significance value of 0.246 > 0.05. QR also has no effect on changes in profit with a value (tcount -0.043 < ttable 2.0095) accompanied by a significance of 0.966 > 0.05. DER has an effect on changes in profits with a value (tcount 6.981 > ttable 2.0095) accompanied by a significance of 0.000 <0.05. DAR has no effect on changes in earnings with a value (tcount -1.225 < ttable 2.0095) accompanied by a significance of 0.227 > 0.05. TATO has no effect on changes in earnings with a value (tcount 0.515 < ttable 2.0095) accompanied by a significance of 0.609 > 0.05. ITO has no influence on changes in profits with a value (tcount -0.766 < ttable 2.0095) accompanied by a significance of 0.447 > 0.05. Simultaneously CR, QR, DER, DAR, TATO, and ITO have an effect on changes in earnings accompanied by a significance of 0.000 <0.05.
进行这项研究的目的是测试和分析CR, QR, DER, DAR, TATO, ITO对2018-2021年食品饮料公司利润变化的影响。本研究共采用32家公司和14家公司样本,采用定量方法和具有解释性研究性质的描述类型。采用文献法收集数据,本研究结果表明,多元线性回归检验结果(tcount -1.174 <表2.0095),CR对盈余变化没有部分影响,显著性值为0.246 > 0.05。QR对利润的变化也没有影响,其值(tcount -0.043 <表2.0095)伴有0.966 > 0.05的显著性。DER对利润变化的影响值为(tcount 6.981 >表2.0095),显著性为0.000 0.05。TATO对收益变化无影响,其值(tcount 0.515 <表2.0095)为显著性(0.609 > 0.05)。ITO对利润变化没有影响,其值(tcount -0.766 <表2.0095)伴有0.447 > 0.05的显著性。同时,CR、QR、DER、DAR、TATO和ITO对收益变化有影响,且显著性为0.000 <0.05。
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引用次数: 0
The Influence of Profitability, Taxes, and Foreign Ownership on Transfer Pricing (An Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange from 2015-2021) 盈利能力、税收和外资所有权对转让定价的影响(基于2015-2021年印尼证券交易所制造业上市公司的实证研究)
Pub Date : 2023-04-30 DOI: 10.55683/jrbee.v5i2.427
D. P. Purba, Doanrikus Manalu, Sinta Friska Br Ketaren, Pebriyanti Tampubolon
The main point of this study is that transfer pricing, which is used by multinational companies to settle prices and transactions between divisions, allows businesses to reduce internal prices for commodities, services, and unwanted or excessive assets. The purpose of transfer pricing is to manage transfer prices between businesses with the specific goal of increasing the total tax liability within the company. The study population consisted of 143 manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2015 and 2021. For the quantitative research type, 15 companies were selected using purposive sampling as the research sample. The information used was secondary data, namely the companies' financial records obtained from www.idx.co.id. Descriptive statistics, classical assumption tests, multiple regression analysis, outliers, F-statistics tests, and F-statistics tests were the data analysis techniques used. Transfer Price, the dependent variable of the study, was represented by RTP (Related Party Transaction). Profitability, Taxes, and Foreign Ownership were the independent variables used. Multiple regression analysis using SPSS 20 was the analytical approach employed in this research. According to the findings of this study, Profitability, Taxes, and Foreign Ownership do not simultaneously impact Transfer Pricing. The findings in this research explain that foreign ownership and taxes do not influence transfer pricing, nor do profits or taxes have any relationship with transfer pricing.
这项研究的主要观点是,跨国公司用来结算部门之间的价格和交易的转移定价,允许企业降低商品、服务和多余或多余资产的内部价格。转让定价的目的是管理企业之间的转让价格,其具体目标是增加公司内部的纳税义务总额。研究对象包括2015年至2021年间在印尼证券交易所(BEI)上市的143家制造业公司。在定量研究类型中,选取了15家公司作为研究样本,采用目的性抽样。所使用的信息是二手数据,即从www.idx.co.id获得的公司财务记录。使用的数据分析技术包括描述性统计、经典假设检验、多元回归分析、异常值、f统计检验和f统计检验。转让价格是本研究的因变量,用关联方交易(RTP)表示。盈利能力、税收和外资所有权是使用的独立变量。本研究采用SPSS 20进行多元回归分析。根据本研究的结果,盈利能力、税收和外资所有权不会同时影响转让定价。本研究的结果解释了外资所有权和税收不影响转让定价,利润和税收与转让定价也没有任何关系。
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引用次数: 0
The Impact of Corporate Social Responsibility, Market Equity Value, Information Asymmetry, Market Beta, and Earnings Management on Equity Capital Costs in Property and Real Estate Companies Listed on the Indonesian Stock Exchange in 2019-2021 企业社会责任、市场股权价值、信息不对称、市场Beta和盈余管理对2019-2021年印尼证券交易所房地产上市公司股权资本成本的影响
Pub Date : 2023-04-30 DOI: 10.55683/jrbee.v5i2.430
Rosita Pasaribu, Bayu Wulandari, Nikmat Kasih Telaumbanua, Magdalena Silalahi, Tionar Regina Simarmata, Mhd Zulkifli Hasibuan
This study aims to analyze the Influence of Corporate Social Responsibility, Equity Market Value, Information Asymmetry, Market Beta, and Earnings Management on the Cost of Equity Capital in Property and Real Estate Companies listed on the Indonesia Stock Exchange from 2019 to 2021. The type of data used in this study is secondary data sourced from the financial reports of Property and Real Estate Companies from 2019-2021. The sample selection method used in this study is purposive sampling and the data processing method used is the multiple linear regression method, T-Test and F-Test through SPSS 25 software. The results of this study show that Corporate Social Responsibility, Equity Market Value, Information Asymmetry, Market Beta, and Earnings Management simultaneously have a significant effect on the Cost of Equity Capital. Partially, the Equity Market Value has a negative effect on the Cost of Equity Capital. Meanwhile, Corporate Social Responsibility, Information Asymmetry, Market Beta, and Earnings Management partially do not have an effect on the Cost of Equity Capital.
本研究旨在分析企业社会责任、股权市场价值、信息不对称、市场贝塔系数和盈余管理对2019 - 2021年印尼证券交易所房地产上市公司股权资本成本的影响。本研究中使用的数据类型是来自2019-2021年房地产和房地产公司财务报告的二手数据。本研究采用的样本选择方法为目的抽样,数据处理方法为多元线性回归法,通过SPSS 25软件进行t检验和f检验。研究结果表明,企业社会责任、股权市场价值、信息不对称、市场贝塔系数和盈余管理同时对股权资本成本产生显著影响。部分地,股权市场价值对股权资本成本有负向影响。同时,企业社会责任、信息不对称、市场贝塔系数和盈余管理对权益资本成本没有部分影响。
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引用次数: 0
Career Leadership Style in Preventing Disputes Between Students in Mawaridussalam Islamic Boarding School, Deli Serdang District 职业领导风格在防止学生间纠纷中的作用,德里瑟当区Mawaridussalam伊斯兰寄宿学校
Pub Date : 2023-02-28 DOI: 10.55683/jrbee.v5i1.423
N. Nurhidayah, Hasnun Jauhari Ritonga
This study aims to determine the caregiver's leadership style in preventing disputes between female students at the Mawaridussalam Islamic Boarding School, Dli Serdang Regency. This research used a descriptive qualitative method which was carried out through field research. Data collection techniques in this study used semi-structured interviews and observation. The research data is based on primary data sources and secondary data sources. The technique of data analysis in this study is by doing data reduction, presenting data, then making conclusions. The results of this study indicate that the leadership style carried by caregivers at the Al Mawaridussalam Islamic Boarding School greatly determines the condition of female students, therefore caregivers play a very significant role in preventing disputes between female students. The leadership style of caregivers at the Al Mawaridussalam Islamic Boarding School links the concept of management in preventing disputes between female students at the Al Mawaridussalam Islamic Boarding School, Deli Serdang Regency, namely the caregiver regulates the course of moderation between female students by thinking about planning, namely the caregiver creates a series of concepts that aim to prevent female students from discord. In this case the caregiver leads the female students to engage in collaboration on certain activities in order to create friendship.
本研究旨在确定在Dli Serdang Regency的Mawaridussalam伊斯兰寄宿学校,看护人在防止女学生之间发生纠纷方面的领导风格。本研究采用描述性定性方法,通过实地调研进行。本研究的数据收集技术采用半结构化访谈和观察法。研究数据基于一手数据源和二次数据源。本研究的数据分析技术是通过数据还原,呈现数据,然后得出结论。本研究结果表明,Al Mawaridussalam伊斯兰寄宿学校照顾者的领导风格在很大程度上决定了女学生的状况,因此照顾者在防止女学生之间发生纠纷方面发挥了非常重要的作用。Al Mawaridussalam伊斯兰寄宿学校看护者的领导风格与Al Mawaridussalam伊斯兰寄宿学校Deli Serdang Regency防止女学生之间纠纷的管理理念相联系,即看护者通过思考计划来调节女学生之间的适度过程,即看护者创造了一系列旨在防止女学生不和谐的概念。在这种情况下,照顾者引导女学生参与某些活动的合作,以建立友谊。
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引用次数: 0
The Influence of Price, Product Quality and Service Quality on Purchase Decisions PT. Panca Asri Sentosa 价格、产品质量和服务质量对购买决策的影响[j]
Pub Date : 2023-02-28 DOI: 10.55683/jrbee.v5i1.425
Alfendo Louis, Dandy Chandra, Rosinta Romauli Situmeang
Researchers took the research object at PT. Panca Asri Sentosa, due to a decrease in purchasing decisions from customers. Purchasing decision is a person's reaction to a product offered. Price, Product Quality and Service Quality are one of the reasons for the decline in purchasing decisions. The research approach used is a quantitative approach. The type of research used in this research is descriptive quantitative. In accordance with the research objectives, the nature of this research is descriptive explanatory. The population used is 133 corporate customers and the sample of this study is 100 people obtained from the Slovin formula. used to test the validity and reliability are as many as 30 customers at the same company. The results of the linear regression analysis show Purchase Decision = 4.724 + 0.298 Price + 0.763 Product Quality + 0.125 Service Quality. The results showed partially and simultaneously price, product quality and service quality partially have a significant influence on purchasing decisions at PT. Panca Asri Sentosa. The Adjusted R Square value is 0.635 which means that it implies that the effect of the independent variable on the dependent variable is 63.5% and the remaining 36.5% is the influence of other independent variables.
研究人员以圣淘沙公司为研究对象,因为顾客的购买决策减少了。购买决策是一个人对所提供产品的反应。价格、产品质量和服务质量是导致购买决策下降的原因之一。使用的研究方法是定量方法。本研究中使用的研究类型是描述性定量的。根据研究目的,本研究的性质是描述性解释性的。使用的人口是133个企业客户,本研究的样本是100人,从斯洛文公式中获得。用于测试效度和信度的是同一公司多达30个客户。线性回归分析结果表明:购买决策= 4.724 + 0.298价格+ 0.763产品质量+ 0.125服务质量。结果表明,价格、产品质量和服务质量对圣淘沙公司的采购决策有部分和同时的显著影响。调整后的R方值为0.635,即自变量对因变量的影响为63.5%,其余36.5%为其他自变量的影响。
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引用次数: 0
Media Management of the National Amil Zakat Agency in Attracting Muzaki's Interest in Labuhanbatu Regency 吸引Muzaki对Labuhanbatu摄政的兴趣的国家天课机构的媒体管理
Pub Date : 2023-02-24 DOI: 10.55683/jrbee.v5i1.422
Muhammad Akbar Jayadi, Hasnun Jauhari Ritonga
This study aims to determine the media management of the National Amil Zakat Agency in attracting muzakis in Labuhanbatu Regency. This study uses a descriptive method with a qualitative approach. This research was conducted in the field (field research). This study uses primary data sources and secondary data sources. In data collection techniques, this study used semi-structured interviews and observations, then the data obtained was analyzed through the reduction stage, presented then concluded, the aim is to make systematic research so that it makes it easier for readers to understand the intent and purpose of this research. The results of this study indicate that the media management of the National Amil Zakat Agency in attracting muzakis in Labuhanbatu Regency is by taking strategic steps through the planning, organizing, implementing and monitoring stages which are then connected to the communication activities of the National Amil Zakat Agency through the media. In alleviating poverty, the involvement of muzaki is needed, this is a step to help each other. In this activity, a series of stimuli is needed to influence muzaki so that their interest in zakat increases, the communication activities carried out by the National Amil Zakat Agency are based on the suitability between the message and the response. As for ongoing communication efforts to stimulate muzaki, the National Amil Zakat Agency uses media in the form of Instagram and the Baznaslabuhanbatu.go.id website.
本研究旨在确定国家阿米尔天课机构在吸引拉布汉巴图县穆扎基斯方面的媒体管理。本研究采用定性结合的描述性研究方法。这项研究是在野外进行的。本研究使用了一手数据来源和第二手数据来源。在数据收集技术上,本研究采用了半结构化的访谈和观察,然后通过还原阶段对所获得的数据进行分析,提出然后总结,目的是进行系统的研究,使读者更容易理解本研究的意图和目的。这项研究的结果表明,国家阿米尔天课机构在吸引拉布汉巴图县穆扎基斯方面的媒体管理是通过规划、组织、执行和监测阶段采取战略步骤,然后通过媒体与国家阿米尔天课机构的传播活动联系起来。在减轻贫困方面,舞崎的参与是需要的,这是互相帮助的一步。在这项活动中,需要一系列的刺激来影响muzaki,使他们对天课的兴趣增加,国家阿米尔天课机构开展的宣传活动是基于信息和回应之间的适当性。国家天课机构(National Amil Zakat Agency)利用Instagram和Baznaslabuhanbatu.go.id网站等媒体,不断进行宣传,以刺激舞扎基。
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引用次数: 0
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