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THE EFFECT OF EXTERNAL AND INTERNAL FACTORS ON FINANCIAL PERFORMANCE OF ISLAMIC BANKING Fahlevi, Mochammad; Surtinah, Wiwin; Firmansyah
Journal of Research in Business, Economics, and Education Vol 1 No 1 (2019): October Edition
Publisher : STIE Kusuma Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.647 KB)

Abstract

Research on the sharia bank financial performance level was first conducted by SudinHaron (1996), then similar research was conducted by Anna P.I. Vong(1997), M. Kabir Hassan (2002), Abdel-Hameed M. Bashir (2003), Samy Ben Naceur (2003), Muhammad Farhan, Khizer Ali and ShamaSadaqat (2011), and Nor Hayati Ahmad (2011). Macroeconomic factors and internal factors are variables that have an effect on sharia banking. These factors are GDP, inflation, and interest rates, FDR, OER which can affect directly or indirectly the financial performance of sharia banks in Indonesia. The result has shown GDP has a significant positive effect on ROA, it is match with several previous research, Inflation has no significant and negative effect on ROA, because when inflation central bank will give policy to increase BI rate, and sharia bank doesn?t effect with interest rate because interest is riba, interest rate has no significant effect on ROA because sharia bank doesn?t effect with the interest but use profit and loss sharing to financing, so in macroeconomic the result only GDP has significant and positive effect on ROA. The result has shown FDR has no significant effect on ROA, but has positive effect and the result match with previous research in relationship FDR and ROA, OER has negative significant effect on ROA and match with previous research (Sianturi, 2013).    
TAX POLICY AND FISCAL CONSOLIDATION ON CORPORATE INCOME TAX Juhandi, Nendi; Fahlevi, Mochammad; Setiadi
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
Publisher : STIE Kusuma Negara

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Abstract

Tax is the largest state revenue, even from year to year, the number of state revenues from taxation in the State Budget always increases. Tax is one of the important sources of revenue to finance expenditures, both in the form of routine expenditure and development expenditure. The government also makes tax a monetary policy tool. However, for companies or business actors, tax is a burden that will affect net income. Therefore, this study was conducted to determine how much influence the application of Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange. The research objective was to determine the application of Article 21 Income Tax, fiscal correction and deferred tax on automotive and component sub-sector issuers on the Indonesia Stock Exchange, and the extent of the effect of applying Article 21 Income Tax, fiscal correction and deferred tax on corporate income tax on automotive sub-sector issuers and components on the Indonesia Stock Exchange. This research was carried out using data obtained from the Indonesia Stock Exchange. The method of collecting data uses secondary data 12 companies listed in the automotive and component sub-sector on the Indonesia Stock Exchange from 2009 to 2013. The data obtained is then processed with the help of SPSS software version 20.00. Overall the results of the study indicate that the application of Article 21 Income Tax, fiscal correction, and deferred tax simultaneously have a significant effect on corporate income tax, while the partial test of the application of Article 21 Income Tax and deferred tax has a significant effect on corporate income tax, while tax correction is partially influential not significant to corporate income tax
THE INFLUENCE OF SUPPLY CHAIN PERFORMANCE AND MOTIVATION ON EMPLOYEE PERFORMANCE Sutia, Sabar; Riadi, Refren; Fahlevi, Mochammad
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Good performance will support the achievement of supply chain management goals and enhance the competitiveness of the company. There are many factors that affect employee performance improvement, including supply chain management and employee motivation. This study wants to prove the influence of supply chain management and motivation on employee performance. Research conducted at PT. Bank Bukopin with 119 respondents as a sample. There is no influence between motivation on employee performance, simultaneously, there is influence between supply chain management and motivation to employee performance
THE IMPACT OF MERGER AND ACQUISITION ON FINANCIAL PERFORMANCE IN INDONESIA Zuhri, Saefudin; Fahlevi, Mochammad; Abdi, Muhammad Nur; Irma, Dasih; Maemunah, Sari
Journal of Research in Business, Economics, and Education Vol 2 No 1 (2020): February Edition
Publisher : STIE Kusuma Negara

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Abstract

Merger and Acquisition are two forms of the business combination, where companies that take assets and liabilities or controls are called acquiring companies or bidders, while companies that are taken over are called target companies. The results of the statistical analysis of the Wilcoxon signed-rank test found that there was no significant difference in Return on Equity and Debt to Equity Ratio financial ratios before and after Merger and Acquisition. We can even see that the median and average of pre- Merger and Acquisition Return on Equity is greater than the post- Merger and Acquisition Return on Equity, the same thing is also obtained from the results of this test that we can even see the median and average before the occurrence of Merger and Acquisition had a smaller ratio and was considered better.
PENGARUH SOSIAL MEDIA INFLUENCER TERHADAP PENGARUH MINAT KERJA ANTAR BRAND Adha, Shultonnyck; Fahlevi, Mochammad; Rita, Rita; Rabiah, Arbi Siti; Parashakti, Ryani Dhyan
Journal of Industrial Engineering & Management Research Vol. 1 No. 1b (2020): June 2020
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.198 KB) | DOI: 10.7777/jiemar.v1i1.33

Abstract

Munculnya media sosial telah membuka peluang baru bagi merek untuk terhubung dengan konsumen secara langsung dan lebih organik. Saat ini perusahaan harus mengevaluasi dan mengubah strategi pemasaran mereka terkait periklanan melalui media sosial. Pemasaran melalui influencer di media sosial terus meningkat dan bahkan merupakan salah satu tren pemasaran terbesar 2017 . Perkembangan teknologi digital telah menyebabkan sebagian besar populasi dunia mendapatkan akses ke internet. Instagram saat ini banyak digunakan untuk memasarkan suatu produk. Dalam penelitian ini peneliti mencoba menganalisis influencer dan pengaruhnya terhadap perilaku konsumen, hasil analisis memberikan informasi bahwa pengaruh Yudha Refrizal terhadap perilaku konsumen memiliki hasil yang kuat, yaitu nilai R 0,966 atau 96,6 persen dan koefisien 0,879 dan signifikansi 0,000 sehingga Anda mendapatkan pengaruh signifikan dan positif.
Determinasi Harga Saham Perusahaan Manufaktur Subsektor Makanan dan Minuman Zuhri, Saefudin; Juhandi, Nendi; Sudibyo, Heru Harmadi; Fahlevi, Mochammad
Journal of Industrial Engineering & Management Research Vol. 1 No. 2 (2020): Agustus 2020
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.466 KB) | DOI: 10.7777/jiemar.v1i2.37

Abstract

This study aims to analyze the effect of return on assets (ROA), net profit margin (NPM), and debt to equity ratio (DER) on stock prices. The study was conducted on the food and beverage sub-sector listed on the Indonesia Stock Exchange in the period 2013-2017. The samples used in this study were 12 companies, while the data collection method used written documentation with the sampling technique using purposive sampling. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used in this study is multiple regression analysis, using the SPSS version 25 method. The results of the study showed that return on assets (ROA) had no significant effect on stock prices. Net profit margin (NPM) has a significant effect on stock prices. Debt to quity ratio (DER) no significant effect on stock prices and simultaneous return on assets (ROA), net profit margin (NPM) and debt to equity ratio (DER) have a significant effect on stock prices by 19.4%.
The Effect of External and Internal Factors on Financial Performance of Islamic Banking Istan, Muhammad; Fahlevi, Mochammad
Jurnal Ekonomi & Studi Pembangunan Vol 21, No 1: April 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jesp.21.1.5036

Abstract

Macroeconomic factors and internal factors are variables that affect sharia banking. These factors are GDP, inflation, and interest rates, FDR, OER, which can affect directly or indirectly, the financial performance of sharia banks in Indonesia. The result has shown GDP has a significant positive effect on ROA, it is matching with several previous research, Inflation has no significant and negative effect on ROA, because when inflation central bank will give policy to increase BI rate, and sharia bank doesn’t affect with interest rate because interest is riba, interest rate has no significant effect on ROA because sharia bank doesn’t effect with interest but use profit and loss sharing to financing, so in macroeconomic the result only GDP has significant and positive effect on ROA. The result has shown FDR has no significant effect on ROA but has positive effect and the result match with previous research in relationship FDR and ROA, OER has a significant negative effect on ROA
The Role Of Job Satisfaction Mediation Variables On The Performance Veramika BR Sembiring; Pandapotan Na Uli Sun Siregar; Mochammad Fahlevi
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 8, No 1 (2021): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v8i1.6150

Abstract

The hospitality industry is facing a series of formidable challenges today. Some of these are relatively new, such as the rise in digital commerce, the increasing influence of mobile and social media, and the general decline in brand loyalty. In today's globalization challenges such as growing market opportunities, pressure on shareholders for short term results, continued lack of guest trust, and lack of talented employees. This research was conducted with a sample of 347 budget hotel employees from several budget hotel groups in the Jakarta area. The quantitative research method using SEM with the SmartPLS 3.0 tool used in this study aims to predict path analysis between constructs. Job satisfaction is also an important factor in hotel budgets because several factors that affect employee performance have a significant influence if mediated by job satisfaction. Leaders in the hospitality industry can increase employee job satisfaction by providing different motivators for employees at work and therefore managers should also pay more attention to job aspects related to job satisfaction
HARUSKAH E-PAYMENT TRUST DITERAPKAN E-COMMERCE SEBAGAI FAKTOR KEPUASAN KONSUMEN? Arbi Siti Rabiah; Mochammad Fahlevi; Nendi Juhandi; Pawit Winarto
E-Jurnal Manajemen Vol 9 No 7 (2020)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2020.v09.i07.p13

Abstract

Kepercayaan konsumen terkait dengan pembayaran menjadi topik penting pada beberapa penelitian mengenai pembelanjaan online. Konsumen sangat memperhatikan keamanan dalam bertransaksi termasuk ketika melakukan pembayaran secara non-tunai. Penelitian ini menggunakan uji non-parametrik menggunakan SmartPLS dengan 243 responden yang dijadikan sampel. Hasil Penelitian ini memberikan informasi bahwa E-payment trust merupakan salah satu faktor penting untuk kepuasan konsumen pada E-commerce di Indonesia. Kepercayaan terkait dengan pembayaran sangat berhubungan dengan keamanan informasi dan keamanan data privasi konsumen ketika melakukan transaksi pada E-commerce. Kata kunci: Trust; E-Payment; Customer Satisfaction; E-Commerce.
Strategi Pengembangan Pembelajaran Silabus Akuntansi Keperilakuan di Perguruan Tinggi di Masa Pademi Covid 19 Rinto Noviantoro; Yun Fitriano; Karona Cahya Susena; Mochammad Fahlevi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10iS1.2011

Abstract

This study aims to develop a behavioral accounting syllabus development strategy for students in the accounting study program. The syllabus on behavioral accounting at universities during the COVID-19 pandemic has been compiled with the latest behavioral accounting syllabus. This research was conducted by conducting in - depth interviews with participants who have expertise in behavioral accounting . This study describes behavioral accounting consisting of behavioral accounting understanding, behavioral characteristics, behavioral actions. During the COVID-19 PADEMI period, excellent health is needed, maintaining health protocols and has been vaccinated against covid 19 with two vaccinations registered in protected care, online learning such as using zoom media, Google class room or a hybrid where there is online and face-to-face learning by keeping a distance in class with no more than 50% of students in class so that they can study and maintain health.