This study aims to examine the signaling theory by analyzing the effect of financial performance such as profitability, financing risk, liquidity, operational efficiency and capital adequacy on the profit sharing rate of Islamic Commercial Banks (BUS) mudharaba deposits. The method used in this research is a quantitative descriptive method with panel data regression analysis techniques. Data collection techniques were carried out through documentation and literature study methods. The population in this study were 14 Islamic Commercial Banks. The method used for sampling in this research is purposive sampling with predetermined criteria, with a total sample of 11 Islamic Commercial Banks for four years (2017-2020), with a total of 176 observational data. The results showed that simultaneously the level of profitability, the level of financing risk, the level of liquidity, the level of operational efficiency and the level of capital adequacy had a significant effect on the rate of profit sharing for mudharaba deposits. Partially, the level of profitability and the level of operational efficiency have a positive and significant effect on the rate of profit sharing for mudharaba deposits. The level of liquidity has a negative and significant effect on the rate of profit sharing for mudharaba deposits. The level of financing risk and the level of capital adequacy have no effect on the rate of profit sharing for mudharaba deposits.
{"title":"Tingkat Bagi Hasil Mudharabah Bank Umum Syariah: Analisis Kinerja Keuangan","authors":"Fakhry Hafiyyan Kurniawan, Nugraha Nugraha, Mahbub Afini Maulana","doi":"10.47467/alkharaj.v6i2.5171","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.5171","url":null,"abstract":"This study aims to examine the signaling theory by analyzing the effect of financial performance such as profitability, financing risk, liquidity, operational efficiency and capital adequacy on the profit sharing rate of Islamic Commercial Banks (BUS) mudharaba deposits. The method used in this research is a quantitative descriptive method with panel data regression analysis techniques. Data collection techniques were carried out through documentation and literature study methods. The population in this study were 14 Islamic Commercial Banks. The method used for sampling in this research is purposive sampling with predetermined criteria, with a total sample of 11 Islamic Commercial Banks for four years (2017-2020), with a total of 176 observational data. The results showed that simultaneously the level of profitability, the level of financing risk, the level of liquidity, the level of operational efficiency and the level of capital adequacy had a significant effect on the rate of profit sharing for mudharaba deposits. Partially, the level of profitability and the level of operational efficiency have a positive and significant effect on the rate of profit sharing for mudharaba deposits. The level of liquidity has a negative and significant effect on the rate of profit sharing for mudharaba deposits. The level of financing risk and the level of capital adequacy have no effect on the rate of profit sharing for mudharaba deposits.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135147888","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 : 2023-10-07DOI: 10.47467/alkharaj.v6i2.4918
Hanny Herlambang Pragowo, Purnama Syae Purrohman
This research is motivated by consumer needs for Mama Indah's shop in Duren Jaya, East Bekasi, Bekasi City. The problem formulation in this study is how is the marketing strategy of Warung Mama Indah's business?. This type of research is descriptive qualitative research. The subjects in this study were managers, employees, and consumers of Mama Indah's shop. The object of this research is the implementation of the marketing strategy of Mama Indah's warung business. Data collection techniques using observation, interview, and documentation methods. Data analysis techniques using triangulation of sources and techniques. Based on the results of the study, it is stated that the business strategy of Warung Mama Indah is carried out by applying SWOT analysis and the 7P concept, namely: (1) Product, (2) Price, (3) Place, dan (4) Promotion, (5) Phisycal Evedance, (6) People, (7) Process.
Keywords: Business Strategy, SWOT Analysis, Marketing Strategy
{"title":"Strategi Bisnis Warung Mama Indah","authors":"Hanny Herlambang Pragowo, Purnama Syae Purrohman","doi":"10.47467/alkharaj.v6i2.4918","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.4918","url":null,"abstract":"This research is motivated by consumer needs for Mama Indah's shop in Duren Jaya, East Bekasi, Bekasi City. The problem formulation in this study is how is the marketing strategy of Warung Mama Indah's business?. This type of research is descriptive qualitative research. The subjects in this study were managers, employees, and consumers of Mama Indah's shop. The object of this research is the implementation of the marketing strategy of Mama Indah's warung business. Data collection techniques using observation, interview, and documentation methods. Data analysis techniques using triangulation of sources and techniques. Based on the results of the study, it is stated that the business strategy of Warung Mama Indah is carried out by applying SWOT analysis and the 7P concept, namely: (1) Product, (2) Price, (3) Place, dan (4) Promotion, (5) Phisycal Evedance, (6) People, (7) Process.
 Keywords: Business Strategy, SWOT Analysis, Marketing Strategy","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135251968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to analyze and determine 1) sales growth influence on tax avoidance. 2) Capital intensity influence on tax avoidance. 3) Inventory intensity affects tax avoidance. 4) Sales growth, capital intensity, and inventory intensity influence tax avoidance. The population used in this study were 56 companies in various industrial sectors listed on the IDX for the period 2017 - 2022. The number of research samples obtained was 12 companies with a total sample of 72 companies. The sampling technique used in this study was purposive sampling. The data source used in this research is secondary data. Data analysis using panel data analysis with Eviews. The results showed that 1) sales growth affects tax avoidance. 2) Capital intensity has no effect on tax avoidance. 3) Inventory intensity has no effect on tax avoidance. 4) Sales growth, capital intensity and inventory intensity simultaneously affect tax avoidance
Keywords: Tax Avoidance, Sales Growth, Capital Intensity, Inventory Intensity
{"title":"Pengaruh Pertumbuhan Penjualan, Intensitas Modal dan Intensitas Persediaan terhadap Penghindaran Pajak pada Perusahaan Sektor Aneka Industri yang Terdaftar di BEI Tahun 2017-2022","authors":"Elda Permata Anastasya, Ruly Priantilianingtiasari","doi":"10.47467/alkharaj.v6i2.4639","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.4639","url":null,"abstract":"The purpose of this study was to analyze and determine 1) sales growth influence on tax avoidance. 2) Capital intensity influence on tax avoidance. 3) Inventory intensity affects tax avoidance. 4) Sales growth, capital intensity, and inventory intensity influence tax avoidance. The population used in this study were 56 companies in various industrial sectors listed on the IDX for the period 2017 - 2022. The number of research samples obtained was 12 companies with a total sample of 72 companies. The sampling technique used in this study was purposive sampling. The data source used in this research is secondary data. Data analysis using panel data analysis with Eviews. The results showed that 1) sales growth affects tax avoidance. 2) Capital intensity has no effect on tax avoidance. 3) Inventory intensity has no effect on tax avoidance. 4) Sales growth, capital intensity and inventory intensity simultaneously affect tax avoidance
 Keywords: Tax Avoidance, Sales Growth, Capital Intensity, Inventory Intensity","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"215 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135252113","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 : 2023-10-07DOI: 10.47467/alkharaj.v6i2.4727
Aqilla Fatimah Azzahra, Isni Andriana, Nyimas Dewi Murnila Saputri
Penelitian ini memiliki tujuan untuk mengetahui bagaimana pengaruh penggunaan fintech payment terhadap perilaku manajemen keuangan mahasiswa. Populasi yang diambil adalah seluruh mahasiswa aktif S1 Fakultas Ekonomi Universitas Sriwijaya dan sampel diambil menggunakan teknik non-probability dengan purposive sampling. Teknik pengumpulan data yang dipakai dengan kuesioner. Teknik analisis data yang dipakai adalah analisis regresi linier sederhana kemudian data diolah dengan program Statistical for Product and Service Solutions (SPSS) versi 26. Hasil dalam penelitian menunjukkan bahwasannya penggunaan fintech payment mempengaruhi secara signifikan terhadap perilaku manajemen keuangan di lingkungan mahasiswa aktif S1 Fakultas Ekonomi Universitas Sriwijaya.
{"title":"Pengaruh Penggunaan Fintech Payment terhadap Perilaku Manajemen Keuangan","authors":"Aqilla Fatimah Azzahra, Isni Andriana, Nyimas Dewi Murnila Saputri","doi":"10.47467/alkharaj.v6i2.4727","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.4727","url":null,"abstract":"Penelitian ini memiliki tujuan untuk mengetahui bagaimana pengaruh penggunaan fintech payment terhadap perilaku manajemen keuangan mahasiswa. Populasi yang diambil adalah seluruh mahasiswa aktif S1 Fakultas Ekonomi Universitas Sriwijaya dan sampel diambil menggunakan teknik non-probability dengan purposive sampling. Teknik pengumpulan data yang dipakai dengan kuesioner. Teknik analisis data yang dipakai adalah analisis regresi linier sederhana kemudian data diolah dengan program Statistical for Product and Service Solutions (SPSS) versi 26. Hasil dalam penelitian menunjukkan bahwasannya penggunaan fintech payment mempengaruhi secara signifikan terhadap perilaku manajemen keuangan di lingkungan mahasiswa aktif S1 Fakultas Ekonomi Universitas Sriwijaya.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135251971","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 : 2023-10-07DOI: 10.47467/alkharaj.v6i2.4685
Indira Kusumawardhani, Dwi Suhartini
This Research aims to examine and prove the effect of Company Size and Environmental Performance on Environmental Disclosure by using a quantitative method. This research topic is very important to study in analyzing the extent to which mining companies fulfill their obligations to carry out Environmental Disclosure in accordance with OJK Regulation No. 51 of 2017. The sampling method uses purposive sampling with a total sample of 65 data from 13 Mining Companies Listed on the BEI for the 2017-2021 period. Multiple linear regression was used to analyze the data with the Eviews 12 software. The results of this study prove that mining companies listed on the BEI already have a responsibility for environmental disclosure which is driven by the large size of company assets owned and environmental performance. In addition, there is evidence that mining companies listed on the BEI have not fully reported environmental disclosure based on GRI standards. The company only reported 12 of the 32 required indicators or around 37.64%.
Keywords: Pengungkapan lingkungan, Company Size, Environmental Performance
{"title":"Pengaruh Company Size dan Environmental Performance Terhadap Pengungkapan lingkungan","authors":"Indira Kusumawardhani, Dwi Suhartini","doi":"10.47467/alkharaj.v6i2.4685","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.4685","url":null,"abstract":"This Research aims to examine and prove the effect of Company Size and Environmental Performance on Environmental Disclosure by using a quantitative method. This research topic is very important to study in analyzing the extent to which mining companies fulfill their obligations to carry out Environmental Disclosure in accordance with OJK Regulation No. 51 of 2017. The sampling method uses purposive sampling with a total sample of 65 data from 13 Mining Companies Listed on the BEI for the 2017-2021 period. Multiple linear regression was used to analyze the data with the Eviews 12 software. The results of this study prove that mining companies listed on the BEI already have a responsibility for environmental disclosure which is driven by the large size of company assets owned and environmental performance. In addition, there is evidence that mining companies listed on the BEI have not fully reported environmental disclosure based on GRI standards. The company only reported 12 of the 32 required indicators or around 37.64%.
 Keywords: Pengungkapan lingkungan, Company Size, Environmental Performance","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"118 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135252117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to find out the effect of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Company Size on Financial Performance in Banking Companies listed on the IDX in the 2015-2019 period. The variables used in this study are Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Company Size as independent variables, while the dependent variable is Financial Performance. This type of research is descriptive research with a quantitative approach. The subjects of this research are banking companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Secondary data was obtained from the annual reports of 9 companies by purposive sampling. Then the data were analyzed by using multiple linear regression technique. The results of the study using the t-test showed that the Corporate Social Responsibility (X1) variable had a significant effect on Financial Performance (Y) with a significance value of 0.000 <0.05; Good Corporate Governance variable (X2) has no significant effect on Financial Performance (Y) with a significance value of 0.085 <0.05; Firm Size variable (X3) has a significant effect on Financial Performance (Y) with a significance value of 0.009 <0.05.
Keywords: Corporate Social Responsibility; Good Corporate Governance; Company Size; Financial performance.
{"title":"Analisis Pengaruh CSR, GCG, serta Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Perbankan di BEI Periode Tahun 2015-2019","authors":"Risal Rinofah, Ratih Kusumawardhani, Pramudhita Annisa Ramadhani","doi":"10.47467/alkharaj.v5i3.1634","DOIUrl":"https://doi.org/10.47467/alkharaj.v5i3.1634","url":null,"abstract":"The purpose of this study is to find out the effect of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Company Size on Financial Performance in Banking Companies listed on the IDX in the 2015-2019 period. The variables used in this study are Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Company Size as independent variables, while the dependent variable is Financial Performance. This type of research is descriptive research with a quantitative approach. The subjects of this research are banking companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Secondary data was obtained from the annual reports of 9 companies by purposive sampling. Then the data were analyzed by using multiple linear regression technique. The results of the study using the t-test showed that the Corporate Social Responsibility (X1) variable had a significant effect on Financial Performance (Y) with a significance value of 0.000 <0.05; Good Corporate Governance variable (X2) has no significant effect on Financial Performance (Y) with a significance value of 0.085 <0.05; Firm Size variable (X3) has a significant effect on Financial Performance (Y) with a significance value of 0.009 <0.05.
 Keywords: Corporate Social Responsibility; Good Corporate Governance; Company Size; Financial performance.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135252124","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 : 2023-10-07DOI: 10.47467/alkharaj.v6i2.5345
Donatus Leo, Arifin Arifin, Sofjan Aripin
Health services at the poly elderly puskesmas need to be considered and the quality of service is still often questioned, especially at UPTD Puskesmas Emparu. This quantitative study aims to obtain information on the quality of service satisfaction of the elderly who visit the Puskesmas. This study involved 75 elderly (men 23 elderly, women 52 elderly) as research subjects. Data on service quality and satisfaction of the elderly were collected by filling out questionnaires. The collected data was analyzed using classical assumption tests, simple regression analysis, validity tests, reliability tests, and t (partial) tests with the help of SPSS application version 30. Information was obtained that the dimensions of direct evidence (tangibles) and responsiveness (responsiveness) affect elderly satisfaction with services in the elderly poly. The follow-up that needs to be done for the elderly at the UPTD Puskesmas Emparu elderly poly is to update facilities and infrastructure as needed and respond quickly in serving
{"title":"Pengaruh Kualitas Pelayanan terhadap Kepuasan Lansia di Poli Lansia UPTD Puskesmas Emparu Kabupaten Sintang","authors":"Donatus Leo, Arifin Arifin, Sofjan Aripin","doi":"10.47467/alkharaj.v6i2.5345","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.5345","url":null,"abstract":"Health services at the poly elderly puskesmas need to be considered and the quality of service is still often questioned, especially at UPTD Puskesmas Emparu. This quantitative study aims to obtain information on the quality of service satisfaction of the elderly who visit the Puskesmas. This study involved 75 elderly (men 23 elderly, women 52 elderly) as research subjects. Data on service quality and satisfaction of the elderly were collected by filling out questionnaires. The collected data was analyzed using classical assumption tests, simple regression analysis, validity tests, reliability tests, and t (partial) tests with the help of SPSS application version 30. Information was obtained that the dimensions of direct evidence (tangibles) and responsiveness (responsiveness) affect elderly satisfaction with services in the elderly poly. The follow-up that needs to be done for the elderly at the UPTD Puskesmas Emparu elderly poly is to update facilities and infrastructure as needed and respond quickly in serving","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135252127","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}
Indonesia is an agricultural country where most of the population works as farmers, the agricultural sector is one of the main sectors of the country's economy. In line with that, statistical data proves that the agricultural sector is still the most important sector in supporting national economic development, especially during the recent pandemic that hit the world where the agricultural sector is at a stable pace compared to other sectors. Temboro Village has a unique culture in terms of the local community that distinguishes it from other villages, namely the concept of Madinah village with a distinctive culture based on certain Islamic ideologies. The research intends to identify the process of agricultural zakat implementation in the village of Temboro and is expected to contribute to the development of agricultural zakat implementation in other areas in Indonesia. The qualitative research method is used with an interpretive approach in a case study where the researcher is involved in sharing experiences with participants in Temboro Village. The results of the study prove that the management of agricultural zakat in Temboro Village is still categorized as traditional. There is no official (amil) zakat institution (LAZ) in Temboro Village. The system of collecting and distributing agricultural zakat is more emphasized on agricultural zakat and infaq which makes the mosque and boarding school the center. The problem in collecting agricultural zakat is not only that individual agricultural land ownership is relatively small but also not all farmers in Temboro village pay their agricultural zakat, so the percentage of agricultural zakat is not optimal and is distributed directly to the village community.
{"title":"Identification of Community-Based Agricultural Zakat Implementation:","authors":"Aminnullah Achmad Muttaqin, Ika Khusnia Anggraini, Marlina Ekawaty, Naurah Nadzifah Azizi","doi":"10.47467/alkharaj.v6i2.5070","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.5070","url":null,"abstract":"Indonesia is an agricultural country where most of the population works as farmers, the agricultural sector is one of the main sectors of the country's economy. In line with that, statistical data proves that the agricultural sector is still the most important sector in supporting national economic development, especially during the recent pandemic that hit the world where the agricultural sector is at a stable pace compared to other sectors. Temboro Village has a unique culture in terms of the local community that distinguishes it from other villages, namely the concept of Madinah village with a distinctive culture based on certain Islamic ideologies. The research intends to identify the process of agricultural zakat implementation in the village of Temboro and is expected to contribute to the development of agricultural zakat implementation in other areas in Indonesia. The qualitative research method is used with an interpretive approach in a case study where the researcher is involved in sharing experiences with participants in Temboro Village. The results of the study prove that the management of agricultural zakat in Temboro Village is still categorized as traditional. There is no official (amil) zakat institution (LAZ) in Temboro Village. The system of collecting and distributing agricultural zakat is more emphasized on agricultural zakat and infaq which makes the mosque and boarding school the center. The problem in collecting agricultural zakat is not only that individual agricultural land ownership is relatively small but also not all farmers in Temboro village pay their agricultural zakat, so the percentage of agricultural zakat is not optimal and is distributed directly to the village community.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135252131","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 : 2023-10-07DOI: 10.47467/alkharaj.v6i2.5343
Fatimah Talitha Sahda, Anisa Rachma Putri, Dewi Kurniaty
This research was conducted to see the effect of price, service quality, and trust on Maxim online transportation customer satisfaction in Jabodetabek. The method used in this research was a quantitative method using multiple regression analysis to measure the effect of one variable on another, and obtained a total of 150 respondents. This research uses two variables, namely the independent variable with the indicator variables Price, Service Quality and Trust. As well as the dependent variable, namely the Customer Satisfaction variable. Based on the results of a simple correlation analysis, a correlation of 0.489 was obtained, which means there is a positive influence between the variables because the R value is positive. Then based on the results of the overall index of Price, Service Quality and Trust, customer satisfaction was 48.9%, which shows a very strong relationship. Looking at the background of this research, Maxim customers are dissatisfied with several service indicators provided, therefore the practical implication of the results of this research that can be carried out by online transportation service providers Maxim is the need to provide service quality that is comparable to several things, such as Maxim drivers responding and implementing suggestions for complaints given by customers, maintaining customer trust so that customers can feel satisfied with the services provided, accompanied by drivers who always maintain cleanliness and tidiness so that customers can feel comfortable when using Maxim's online transportation services.
{"title":"Harga, Kualitas Layanan, dan Kepercayaan pada Transportasi Online Maxim terhadap Kepuasan Pelanggan","authors":"Fatimah Talitha Sahda, Anisa Rachma Putri, Dewi Kurniaty","doi":"10.47467/alkharaj.v6i2.5343","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.5343","url":null,"abstract":"This research was conducted to see the effect of price, service quality, and trust on Maxim online transportation customer satisfaction in Jabodetabek. The method used in this research was a quantitative method using multiple regression analysis to measure the effect of one variable on another, and obtained a total of 150 respondents. This research uses two variables, namely the independent variable with the indicator variables Price, Service Quality and Trust. As well as the dependent variable, namely the Customer Satisfaction variable. Based on the results of a simple correlation analysis, a correlation of 0.489 was obtained, which means there is a positive influence between the variables because the R value is positive. Then based on the results of the overall index of Price, Service Quality and Trust, customer satisfaction was 48.9%, which shows a very strong relationship. Looking at the background of this research, Maxim customers are dissatisfied with several service indicators provided, therefore the practical implication of the results of this research that can be carried out by online transportation service providers Maxim is the need to provide service quality that is comparable to several things, such as Maxim drivers responding and implementing suggestions for complaints given by customers, maintaining customer trust so that customers can feel satisfied with the services provided, accompanied by drivers who always maintain cleanliness and tidiness so that customers can feel comfortable when using Maxim's online transportation services.","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135251970","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 : 2023-10-07DOI: 10.47467/alkharaj.v6i2.4684
Silvani Putri, Dwi Suhartini
This study aims to examine the effect of Financial Distress and Prior Opinion on Going-Concern Audit Opinion, with Opinion Shopping as a moderating variable. This research topic is very important to study in analyzing the extent to which financial and non-financial factors affect the continuity of a company's business. This study uses a quantitative method with a total sample of 185 data points from 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis used is panel data regression software Eviews 12. The research results prove that the acceptance of the going concern audit opinion by manufacturing sector companies was triggered by the high financial distress and receipt of the modified going concern audit opinion in the previous year. In addition, empirical studies prove that opinion shopping is not a moderating variable in relationships between financial distress and prior opinion on the acceptance of the going concern audit opinion.
Keywords: Financial Distess, Prior Opinion, Going Concern Audit Opinion, Opinion Shopping
{"title":"Determinan Penerimaan Opini Audit Going Concern (GCAO):","authors":"Silvani Putri, Dwi Suhartini","doi":"10.47467/alkharaj.v6i2.4684","DOIUrl":"https://doi.org/10.47467/alkharaj.v6i2.4684","url":null,"abstract":"This study aims to examine the effect of Financial Distress and Prior Opinion on Going-Concern Audit Opinion, with Opinion Shopping as a moderating variable. This research topic is very important to study in analyzing the extent to which financial and non-financial factors affect the continuity of a company's business. This study uses a quantitative method with a total sample of 185 data points from 37 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The data analysis used is panel data regression software Eviews 12. The research results prove that the acceptance of the going concern audit opinion by manufacturing sector companies was triggered by the high financial distress and receipt of the modified going concern audit opinion in the previous year. In addition, empirical studies prove that opinion shopping is not a moderating variable in relationships between financial distress and prior opinion on the acceptance of the going concern audit opinion.
 Keywords: Financial Distess, Prior Opinion, Going Concern Audit Opinion, Opinion Shopping","PeriodicalId":55688,"journal":{"name":"Amwaluna Jurnal Ekonomi dan Keuangan Syariah","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135251978","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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