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All Journal Accounting and Finance Studies Journal of Islamic Economics and Finance
Khairina Nur Izzaty
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Economics, Econometrics & Finance

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The Effect Of Market Orientation To Firms Performance With The Management Accounting System As A Mediating Margareta Alda Amanda Devi; Khairina Nur Izzaty
Accounting and Finance Studies Vol. 1 No. 2 (2021): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.732 KB) | DOI: 10.47153/afs12.1182021

Abstract

Market orientation is a strategy consisting of three components, namely customer orientation, participant orientation, and coordination between functions. The management accounting system is a system that can produce information, both in the form of financial information and non-financial information. The purpose of this study was to analyze the effect of market orientation on company performance variables with the mediation management accounting system. This research was conducted at MSMEs in the fisheries sub-sector at TPI Tasikagung II, Rembang Regency. The samples taken were 56 people. The data obtained were then processed using the SmartPLS3 test tool. The results showed that market orientation had an effect on company performance. Market orientation and management accounting systems can influence decision making. The management accounting system has an effect on company performance. Market orientation affects company performance through the management accounting system.
Analisis Pengaruh Faktor Internal Dan Faktor Eksternal Terhadap Non Performing Financing (NPF) Pada Bank Umum Syariah Di Indonesia Natasyanurul Fatimah; Khairina Nur Izzaty
Journal Of Islamic Economics And Finance Vol 2 No 2 (2022): Volume 2 Nomor 2 Tahun 2022
Publisher : UIN K.H. ABDURRAHMAN WAHID PEKALONGAN

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Abstract

This study aims to analyze the influence of internal factors such as FDR, CAR, and BOPO as well as external factors such as inflation, BI rate, and exchange rates against Non Performing Financing (NPF) at Islamic Commercial Banks in Indonesia. This study uses a quantitative approach carried out at Islamic Commercial Banks registered with the OJK in the first quarter of 2019 to the third quarter of 2021, with the use of secondary data based on times series in the form of quarterly. The sample in this study was determined using a purposive sampling method so that 9 Islamic Commercial Banks were obtained according to the criteria. The data analysis method used is multiple linear regression and goodness of fit test of a model that is processed using IBM SPSS 25. Based on the results of data testing shows that: (1) Financial to Deposit Ratio (FDR) has no significant effect on Non Performing Financing (NPF), (2) Capital Adequacy Ratio (CAR) has no significant effect on Non Performing Financing (NPF), (3) Operating Expenses on Operating Income (BOPO) has a positive and significant effect on Non Performing Financing (NPF), (4) inflation does not have a significant effect on Non Performing Financing (NPF), (5) the BI rate does not significantly affect Non Performing Financing (NPF), (6) the exchange rate has a positive and significant effect on Non Performing Financing (NPF).
Co-Authors Margareta Alda Amanda Devi Natasyanurul Fatimah