Garuda - Garba Rujukan Digital

PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN SEKTOR KEUANGAN SYARIAH Sutantri, Intan Dinda; Nurwani; Jannaah, Nurul
Jurnal Tabarru': Islamic Banking and Finance Vol. 6 No. 2 (2023): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2023.vol6(2).14518

Keputusan moneter penting dalam perusahaan untuk memajukan kekayaan atau membayar dan meningkatkan nilai organisasi. Motivasi di balik penelitian ini adalah untuk menganalisis pengaruh keputusan investasi, pendanaan dan kebijakan deviden terhadap nilai bisnis (studi kasus pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia dari 2019-2022). Populasi dalam penelitian ini berjumlah 55 dan tes pemeriksaan terdiri dari 4 organisasi yang tercatat di Bursa Efek Indonesia (BEI) untuk waktu yang lama, khususnya 2019 hingga 2022. Penelitian ini menggunakan strategi kuantitatif dengan pendekatan asosiatif. Pilihan usaha dan pembiayaan secara signifikan mempengaruhi nilai organisasi, sementara strategi laba membuat perbedaan negatif dan kecil. Pilihan usaha dan subsidi dibuat sepanjang waktu.

ANALISIS PENERAPAN MANAJEMEN RESIKO DALAM PENGELOLAAN PEMBIAYAAN MURABAHAH DI PT. BPRS PUDUARTA INSANI Masrifah, Putri; Lestari Nasution, Annio Indah; Nurwani
Jurnal Tabarru': Islamic Banking and Finance Vol. 6 No. 2 (2023): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2023.vol6(2).14876

Kemungkinan terjadinya suatu peristiwa yang dapat mengakibatkan kerugian bank dikenal sebagai resiko. Pada dasarnya, semua kegiatan operasional bank mengandung resiko. Mengejar potensi yang terbuka dapat mendorong terjadinya kecelakaan bagi bank sementara mungkin tidak dikenali dan diperiksa dengan tepat. Oleh karena itu, bank harus memahami resiko yang muncul dalam mengarahkan bisnis mereka. Titik fokus dari eksplorasi ini adalah cara eksekusi pertaruhan pendukung para eksekutif dalam pemberian pembiayaan murabahah di PT. BPRS Puduarta Insani. Eksplorasi ini menggunakan strategi subjektif. Eksplorasi ini menggunakan informasi yang bersifat esensial (pokok) dan informasi yang bersifat tambahan (pendukung). Dari hasil penelitian ini dapat disimpulkan bahwa pelaksanaan supporting gamble para eksekutif di PT. BPRS Puduarta Insani sangat baik. Pelaksanaan supporting gamble para eksekutif membawa PT. BPRS Puduarta Insani pada sistem pendanaan dengan pedoman yang telah ditetapkan. Dengan pencapaian yang baik dalam menjalankan resiko dewan, PT. BPRS Puduarta Insani melengkapi cara yang paling umum dalam menjalankan resiko dewan, ada empat siklus dalam menjalankan resiko dewan yang dilakukan oleh PT. BPRS Puduarta Insani, lebih spesifiknya adalah pembuktian pembedaan resiko, estimasi resiko, pengamatan resiko, dan pengendalian resiko. Selanjutnya, penyelesaian masalah pembiayaan murabahah dilakukan dengan ide 3R, yaitu: rescheduling, reconditioning, rebuilding.

FAKTOR-FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI PROFITABILITAS PADA BANK SYARIAH INDONESIA Nabila, Alya; Nurwani; Irham, Mawaddah
Jurnal Tabarru': Islamic Banking and Finance Vol. 7 No. 2 (2024): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2024.vol7(2).19187

Tujuan dari penelitian ini adalah untuk menginvestigasi dampak NPF, BOPO, dan inflasi terhadap profitabilitas Bank Syariah Indonesia selama periode 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif. Metode penelitian kuantitatif dengan pendekatan asosiatif diterapkan untuk menganalisis hubungan antara dua variabel atau lebih. Penelitian kuantitatif didefinisikan sebagai suatu proses yang menghasilkan data yang kemudian dianalisis untuk mencapai kesimpulan mengenai hipotesis yang diajukan, dimana angka digunakan untuk merepresentasikan data kuantitatif. Bank Syariah Indonesia menjadi populasi penelitian dalam rentang waktu tersebut. Sampel diambil dengan teknik purposive sampling, yaitu pemilihan sampel berdasarkan karakteristik populasi yang telah diketahui sebelumnya menggunakan kriteria tertentu (data penelitian yang dapat diakses selama 2019–2023). Hasil penelitian menunjukkan bahwa variabel independen berpengaruh signifikan terhadap variabel dependen secara simultan, terbukti dengan nilai signifikansi yang sangat tinggi (sig) sebesar 0,000. Dari hasil ini, dapat disimpulkan bahwa NPF, BOPO, dan inflasi memberikan dampak yang signifikan terhadap profitabilitas, sehingga H0 ditolak dan Ha diterima.

Influence of Service Quality, Water Tariffs, and Technological Innovation on PDAM Tirtanadi Customer Satisfaction Pane, Aulia Ramadani; Nasution, Yenni Samri Juliati; Nurwani
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1222

It is known that the increasing water bill arrears at PDAM Tirtanadi HM Yamin Branch are due to customers' lack of satisfaction with the quality of service, water rates and technological innovation offered. Finding connections and evaluating the impact of the three independent variables on the dependent variable—customer satisfaction—is the goal of this study. The technological innovation variable is novel and has never been investigated in tandem with other variables. This study employs a quantitative associative approach methodology. The sample was determined using the Slovin formula so that there were 100 respondents, with a research population of 27,904 people. The following test were employed in the study of this research: validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, t test, f test, and coefficient of determination test. The findings of the study indicate that: (1) service quality to customer satisfaction are positively and significantly correlated; (2) water tariffs to customer satisfaction are positively and significantly correlated; (3) technological innovation to customer satisfaction are positively and significantly correlated; and (4) service quality, water rates, and technological innovation are positively and significantly correlated to customer satisfaction at the same time. PDAM Tirtanadi HM Yamin branch needs to improve service quality, suitability of water tariffs, and socialize the use of technological innovations that have been launched.

Pengaruh Sikap, Kesadaran Wajib Pajak, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar PBB Nabila Maghfira; Yenni Samri Juliati Nst; Nurwani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i1.2107

The content of this research aims to determine the influence of attitudes, taxpayer awareness and tax knowledge on taxpayer compliance in paying land and building taxes in Medan Polonia City. This research uses a quantitative method with an associative approach, namely research that emphasizes analysis on numerical data (numbers) processed using statistical methods. The data collection technique used a questionnaire with a sample size of 50 people in Polonia, Medan City. The sampling technique uses saturated samples. Data were analyzed using multiple linear regression methods. The results of this research show that taxpayer attitudes have a significant effect on taxpayer compliance in paying land and building taxes. Taxpayer awareness has a significant effect on taxpayer compliance in paying land and building taxes. Tax knowledge has a significant effect on taxpayer compliance in paying land and building taxes. Taxpayer attitudes, taxpayer awareness and tax knowledge simultaneously have a significant effect on taxpayer compliance in paying land and building taxes.

Influence of Service Quality, Water Tariffs, and Technological Innovation on PDAM Tirtanadi Customer Satisfaction Pane, Aulia Ramadani; Nasution, Yenni Samri Juliati; Nurwani
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1222

It is known that the increasing water bill arrears at PDAM Tirtanadi HM Yamin Branch are due to customers' lack of satisfaction with the quality of service, water rates and technological innovation offered. Finding connections and evaluating the impact of the three independent variables on the dependent variable—customer satisfaction—is the goal of this study. The technological innovation variable is novel and has never been investigated in tandem with other variables. This study employs a quantitative associative approach methodology. The sample was determined using the Slovin formula so that there were 100 respondents, with a research population of 27,904 people. The following test were employed in the study of this research: validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, t test, f test, and coefficient of determination test. The findings of the study indicate that: (1) service quality to customer satisfaction are positively and significantly correlated; (2) water tariffs to customer satisfaction are positively and significantly correlated; (3) technological innovation to customer satisfaction are positively and significantly correlated; and (4) service quality, water rates, and technological innovation are positively and significantly correlated to customer satisfaction at the same time. PDAM Tirtanadi HM Yamin branch needs to improve service quality, suitability of water tariffs, and socialize the use of technological innovations that have been launched.

Perencanaan dan Pengawasan Biaya Operasional PT. Perkebunan Nusantara III Medan Tahun 2016-2022 Hidayat, Vabella Maharani; Muhammad Arif; Nurwani
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 2 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i2.2547

The research aims to find out the planning and monitoring of operational costs and find out what actions are taken by PT. Perkebunan Nusantara (PTPN) III Medan for the 2016-2022 period in mitigating operational cost inconsistencies. This research uses a qualitative descriptive method with data collection methods in the form of observation and interviews. Based on the research results, it is known that the planning carried out by PTPN III Medan is quite good, the planning is made using a Top Down and Bottom Up approach, the budget is also prepared based on the needs of each division. Supervision is also quite good, with almost no obstacles encountered. The operational cost monitoring mechanism prioritizes the responsibility, trust and honesty of each employee and employees. There are several ways to prevent irregularities in PTPN III Medan's operational costs, namely setting benchmarks for the budget that will be spent on the production process, recording the results of actual implementation and comparing the operational costs incurred with the standards that have been set

Digital marketing dengan memanfaatkan social media dan e-commerce bagi komunitas UMKM wanita Zainarti; Nurwani; Nurbaiti; Aisyah, Siti; Agustina, Della
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 7 No 2 (2024): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v7i2.20873

Terjadinya Pembangunan jalan tol di Indonesia memiliki nilai positif dan negatif, nilai positif yang dirasakan adalah semakin sedikitnya jarak waktu tempuh yang digunakan. Tetapi dampak negatif juga terlihat dimana munculnya permasalahan sosial dan ekonomi yang dirasakan oleh UMKM. Komunitas UMKM di Pasar Bengkel, Kab. Serdang Bedagai juga mengeluhkan hal yang sama dimana ruas jalan di Pasar Bengkel menjadi sepi akibat adanya jalan tol MKTT. Disisi lain, perkembangan dunia usaha khususnya kegiatan pemasaran saat ini sudah berbasis digital (digital marketing). Namun, masih banyak UMKM di Pasar Bengkel yang belum menerapkan pemasaran digital, sehingga diperlukan pendampingan bagi mereka. Pendampingan terhadap UMKM yang dilaksanakan menggunakan teknik pelatihan melalui pendekatan PAR (Participatory Action Research). Metode ini digunakan dengan tujuan dapat mengamati permasalahan-permasalahan yang terjadi pada UMKM secara lebih menyeluruh, serta dengan metode ini diharapkan terjadi partisipasi yang aktif dari para UMKM agar pendampingan digital marketing menjadi lebih efektif. Adapun kegiatan pendampingan ini dimulai dengan memberikan pengarahan seputar perkembangan digital marketing yang dilanjutkan dengan praktik yakni membuat google digital bussiness page serta konten digital marketing untuk di unggah di media sosial. Antusiasme UMKM dalam mengikuti kegiatan pelatihan dan pendampingan ini sangat positif. Berdasarkan hasil survey pra dan pasca kegiatan diketahui bahwa terjadi peningkatan pengetahuan UMKM terhadap pentingnya digital marketing dalam mempromosikan usaha mereka serta meningkatnya minat UMKM untuk menerapkan digital marketing dalam kegiatan promosi usaha mereka. Kegiatan pendampingan ini dilanjutkan dengan monitoring dan diskusi melalui grup komunitas UMKM dengan tujuan agar penerapan digital marketing dapat terus dilaksanakan.

Analysis of Wages in Improving Employee Performance at PT. Gunung Melayu - Asian AGRI Putri Ardyanti, Cici; Yenni Samri Juliati Nasution; Nurwani
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Employees are a very important role in the company PT Gunung Melayu - Asian Agri to increase the production that the company wants to achieve. Labor is the second most important factor of production, because it is through the services of labor that natural resources can be converted into valuable products. There are attributes that exist and are related to work. This study aims to determine wages in improving employee performance at PT Gunung Melayu Asian Agri. This research was conducted using a qualitative method with data collection methods using interviews, observation and documentation. The data sources used are primary data and secondary data. The results of this study indicate that wages can improve employee performance. Where wages, both in the form of bonuses and basic wages can improve employee performance.

Peningkatan perekonomian desa melalui pengolahan kripik tomat bagi Wanita Tani di Desa Curio Kabupaten Enrekang Nurwani; Ihlazul Amal; Wahida Hi. Amier; Muliati; Sumardi; Ayu Lestari; Nurul Fadillah; Muh. Nurdiansyah; Ferdyansyah; Aslam Arya Wiranugraha; Nur Afni Asnia; Fadillah Pratiwi S; Suherman
Jurnal Dedikasi Masyarakat Vol. 7 No. 1 (2023): Jurnal Dedikasi Masyarakat
Publisher : P3HKI - Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/jdm.v7i1.2688

Curio Village, Enrekang Regency, stands out as having high economic potential in the horticulture sector, focusing mainly on vegetable crops, especially tomatoes. This research aims to understand the economic situation of women farmers in Curio Village, especially in terms of tomato production and marketing. The advantage of this village lies in the typographic and climatic conditions that support the fertile growth of tomato plants. Identification of potentials and obstacles was carried out to detail the challenges faced by farmers, especially those related to the processing and marketing of tomato products. The research results show that processing tomato chips is a concrete solution to price fluctuations and product storage difficulties, positively impacting the economy of women farmers and the Curio Village community as a whole. The emphasis on plastic packaging based on practicality and visual appeal strengthens the marketing aspect of the product. This activity's success can guide the development of micro, small, and medium enterprises (MSMEs) and support women's empowerment in the agricultural environment.

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