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INDONESIA
AKTUAL
Published by STIE Trisna Negara
ISSN : 16931688     EISSN : 27231690     DOI : https://doi.org/10.47232/aktual
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Jurnal AKTUAL an electronic national journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management.This journal encompasses original research articles, review articles, and short communications, including: Financial Management, Marketing Management, Human Resource Management, Organizational Behavior, Strategic Management, Operations Management, Change Management, Management of Sharia, Entrepreneurship, E-Business, Knowledge Management
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 26 Documents
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Search results for , issue "Vol 20, No 1 (2022): Jurnal AKTUAL" : 26 Documents clear
Literature Study: Global Financial Crisis and Islamic Finance As A Solution Dedy Dwi Arseto; Nirmadarningsih Hiya; M. Sabri Abd. Majid; Marliyah Marliyah; Rita Handayani
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.121

Abstract

Literature Study: Global Financial Crisis and Islamic Finance As A Solution. One of the basic tenets of Islamic finance is "no risk, no gain". This will help. Since interest-based transactions are prohibited, Islam encourages business and trade activities that generate fair and legitimate profits. In Islamic finance, therefore there is always a close relationship between financial flows and productivity. This intrinsic property of Islamic finance contributes to protecting it from the potential risks of over-leverage and speculative financial activities that are part of the root causes of the current financial crisis. Another fundamental principle of Islamic finance is the risk and profit sharing feature of Islamic financial transactions (such as Mudharabah or Musyarakah contracts). This feature of sharing the benefits and risks of Islamic financial transactions requires a high level of disclosure and transparency in the Islamic financial system. This disclosure allows the market to assign an appropriate risk premium to the company, thereby increasing the potential for applying market discipline. Its rapid evolution is mainly seen in the four dimensions of its development. First, Islamic finance is currently seen as a competitive form of financial intermediation, which attracts significant participation by non-Muslims. Second, with the emergence of more diversified Islamic financial institutions and the development of Islamic financial markets, the scope of the Islamic finance business has expanded to include private equity, project financing, origination and issuance of sukuk (bonds), and funds, assets. , and wealth management activities. The third place where there has been a significant evolution is within the regulatory and legal framework of Islamic finance, which is shaped by the different features of Islamic financial transactions. Fourth, the international dimension of Islamic finance is rapidly becoming important as it develops into an increasingly important part of the international financial system and as it is poised to contribute to greater global financial integration. KEYWORDS: Financial Crisis, Islamic Finance
PERILAKU ETIS PEDAGANG TEMPAT WISATA DI YOGYAKARTA Muliawan Hamdani; Aprillia Elly Kususmastuti
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.135

Abstract

Pariwisata adalah berbagai macam kegiatan wisata yang mendapatkan dukungan berupa berbagai fasilitas serta layanan yang disediakan              oleh masyarakat, pengusaha sektor pariwisata, pemerintah pusat, dan pemerintah daerah. Sedangkan kepariwisataan adalah keseluruhan kegiatan terkait dengan pariwisata dan bersifat multi-dimensional serta multi-disipliner yang muncul sebagai realisasi dari kebutuhan setiap warga masyarakat dan negara serta interaksi antara wisatawan dengan masyarakat setempat, sesama wisatawan, pemerintah pusat, pemerintah daerah, dan pengusaha sektor pariwisata
ANALISIS PENGARUH KEPATUHAN WAJIB PAJAK PBB Florentina Titus Purwaningsih; Arif Nugroho Rachman
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.151

Abstract

The purpose of this study is to find out about tax knowledge, income levels, tax sanctions and tax services on taxpayer compliance with Land and Building Tax in Jumapolo District. The regression model used in this study is a multiple linear regression model with the help of SPSS. Sampling technique using random sampling method (random) obtained as many as 100 taxpayer respondents who have the obligation to pay Land and Building Tax in Jumapolo District. The results of the study partially show that tax knowledge, income levels, and tax sanctions have a significant effect on taxpayer compliance with Land and Building Tax. Meanwhile, tax services partially have no effect on taxpayer compliance with the Land and Building Tax. 
LITERASI DAN INKLUSI KEUANGAN SYARIAH TERHADAP KEPUTUSAN INVESTASI DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI Suryakusuma Kholid Hidayatullah; Siti Puryandani
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.136

Abstract

This study aims to analyze the factors that can influence investment decisions that are influenced by the level of Islamic financial literacy and Islamic financial inclusion moderated by locus of control. This study uses assessment indicators that are sourced from customer respondents in Pemalang Syariah Mandiri Bank which generally can be known qualitative data. In general, there are several factors that can influence the investment decisions of independent Islamic bank customers. In this study will emphasize the assessment of factors that can influence investment decisions in terms of literacy level, Islamic financial inclusion and locus of control of customers of Bank Syariah Mandiri, Pemalang Regency. The object of this research is an independent Islamic bank in Pemalang Regency. Data needs were obtained from the results of the customer questionnaire at Bank Syariah Mandiri Pemalang Regency. The analytical tool used in this research is the method of data analysis and partial hypothesis testing. 
MENGUJI PENGARUH VARIETY SEEKING ATAS DISSATISFACTION DAN COMPETITOR PROMOTION TERHADAP BRAND SWITCHING KONSUMEN LAZADA Surya Indah Puspita Asri; Christiawan Hendratmoko
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.128

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dissatisfaction dan competitor promotion terhadap brand switching melalui variety seeking sebagai variabel intervening. Penelitian ini merupakan jenis penelitian kuantatif dengan teknik pengumpulan data menggunakan kuesioner. Sampel pada penelitian ini sejumlah 100 responden yang merupakan mantan pengguna situs belanja online Lazada di wilayah Surakarta. Teknik pengambilan sampel menggunakan nonprobability sample dan jenis yang digunakan adalah accidental sampling. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa (1) Dissatisfaction tidak memiliki pengaruh signifikan terhadap Variety Seeking, (2) Dissatisfaction memiliki pengaruh positif signifikan terhadap Brand Switching, (3) Competitor Promotion memiliki pengaruh positif signifikan terhadap Variety Seeking, (4) Competitor Promotion memiliki pengaruh positif signifi kan terhadap Brand Switching. (5) Variety Seeking memiliki pengaruh positif signifikan terhadap Brand Switching. (6) Dissatisfaction dan Competitor Promotion secara simultan memiliki pengaruh positif signifikan terhadap Variety Seeking. (7) Dissatisfaction, Competitor Promotion, dan Variety Seeking secara simultan memiliki pengaruh positif signifikan terhadap Brand Switching. (8) Dissatisfaction berpengaruh terhadap Brand Switching melalui Variety Seeking. (9) Competitor Promotion berpengaruh terhadap Brand Switching melalui Variety Seeking.Kata Kunci : Brand, Switching, Lazada.ABSTRACTThis research aims to examine the effect of dissatisfaction and competitor promotion on brand switching through variety seeking as an intervening variable.This research is a type of quantative research with data collection techniques using questionnaires. The sample in this study was 100 respondents who were former users of Lazada's online shopping site in the Surakarta region. The sampling technique uses a nonprobability sample and the type used is accidental sampling. The data analysis technique uses multiple linear regression analysis.The results of this study indicate that (1) Dissatisfaction does not have a significant effect on Variety Seeking, (2) Dissatisfaction has a significant positive effect on Brand Switching, (3) Promotion Competitors have a significant positive influence on Variety Seeking, (4) Competitor Promotion has a positive influence significant to Brand Switching. (5) Variety Seeking has a significant positive effect on Brand Switching. (6) Dissatisfaction and Competitor Promotion simultaneously have a significant positive effect on Variety Seeking. (7) Dissatisfaction, Competitor Promotion, and Variety Seeking simultaneously have a significant positive effect on Brand Switching. (8) Dissatisfaction influences Brand Switching through Variety Seeking. (9) Competitor Promotion influences Brand Switching through Variety Seeking.Keywords: Brand, Switching, Lazada.
PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Mokhammad Fahmi Sidiq; Fika Azmi
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.140

Abstract

This study aims to obtain empirical evidence of the effect of a moderated sustainability report on good corporate governance variables on financial performance. The samples of this study were 4 commercial banks listed on the IDX that met the CGPI requirements during the period 2013-2020 so that 32 samples were obtained using purposive sampling technique. This study uses secondary data with the SEM Partial Least Square (PLS) analysis tool model. The results of this study indicate that the sustainability report of the social dimension has a positive and significant effect on banking financial performance, the sustainability report of the economic dimension and the environmental dimension has no effect on the financial performance of banks, and the sustainability report of the economic dimension, social dimension, and environmental dimension moderated by the variable of good corporate governance. does not affect the financial performance of banks. 
INTERAKSI ORGANIZATIONAL CITIZENSHIP BEHAVIOR DALAM HUBUNGAN ANTARA EFEKTIFITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PEGAWAI Diyan Kusuma Wicitra; Nugroho Heri Pramono; Yohana Kus Suparwati
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.129

Abstract

Performance is an achievement that has been achieved by employees in a certain period that can be done by individuals or groups in government and private agencies. Supposedly, employee performance can reflect the performance of the agency as a whole. The purpose of this study is to obtain empirical evidence of the influence of organizational citizenship behavior interactions in the relationship between the effectiveness of accounting information systems on employee performance. This study uses a quantitative approach with primary data. The population of this study was 477 with a purposive sampling technique, so that a sample of 84 were obtained. The results showed that the effectiveness of the use of accounting information systems had a positive effect on employee performance. In addition, organizational citizenship behavior is able to moderate the effect of the effectiveness of the use of information systems on employee performance. Thus, organizational citizenship behavior needs to be instilled in individual employees both who work in public and private agencies.Keywords: employee performance; the effectiveness of accounting information systems; organizational citizenship behavior Abstrak Kinerja merupakan prestasi yang telah diraih oleh pegawai pada periode tertentu yang dapat dilakukan oleh individu maupun kelompok di instansi pemerintah maupun swasta. Seharusnya, kinerja pegawai dapat mencerminkan kinerja instansi secara keseluruhan. Tujuan penelitian ini yaitu memperoleh bukti empiris pengaruh interaksi organizational citizenship behavior dalam hubungan antara efektifitas sistem informasi akuntansi terhadap kinerja pegawai. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer. Populasi penelitian ini sebanyak 477 dengan teknik pengambilan sampel yaitu purposive sampling, sehingga didapatkan sampel sebanyak 84. Hasil penelitian menunjukkan bahwa efektifitas penggunaan sistem informasi akuntansi berpengaruh positif terhadap kinerja pegawai. Selain itu, organizational citizenship behavior mampu memoderasi pengaruh efektifitas penggunaan sistem informasi terhadap kinerja pegawai. Dengan demikian, organizational citizenship behavior perlu ditanamkan pada individu pegawai baik yang bekerja di instansi negeri maupun swasta.
STUDY DETERMINASI PENDAPATAN ASLI DAERAH DI SOLORAYA Agustina Citra Prasasti
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.132

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh pajak hotel, pajak restoran, pajak reklame, dan pajak penerangan jalan terhadap pendapatan asli daerah. Penelitian ini dilakukan di Badan Keuangan Daerah di wilayah Soloraya. Penelitian ini menggunakan populasi laporan realisasi pendapatan asli daerah seluruh kabupaten di Soloraya tahun 2016-2020. Sampel dalam penelitian ini adalah laporan realisasi anggaran dari pajak hotel, pajak restoran, pajak reklame dan pajak penerangan jalan. Penulis menggunakan metode analisis regresi berganda dengan alat analisis uji t, uji F, dan koefisien determinasi. Dari hasil penelitian tersebut menghasilkan bahwa hasil uji t mengatakan pajak hotel berpengaruh signifikan terhadap pendapatan asli daerah, pajak restoran berpengaruh signifikan terhadap pendapatan asli daerah, pajak reklame tidak berpengaruh signifikan terhadap pendapatan asli daerah, pajak penerangan jalan berpengaruh signifikan terhadap pendapatan asli daerah. Hasil uji F mengatakan secara simultan pajak hotel, pajak restoran, pajak reklame, dan pajak penerangan jalan berpengaruh signifikan terhadap pendapatan asli daerah. Hasil koefisien determinasi mengatakan bahwa variabel independen memiliki pengaruh terhadap variabel dependen sebesar 99,2%, dan sisanya 0,8% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.  Kata kunci : Pajak Hotel, Pajak Restoran, Pajak Reklame, Pajak Penerangan Jalan, Pendapatan Asli Daerah
ANALISIS KESEHATAN PERMODALAN, KUALITAS AKTIVA PRODUKTIF, DAN LIKUIDITAS KOPERASI SIMPAN PINJAM PEMBIAYAAN SYARIAH PERMATA WONOGIRI PERIODE 2018- 2020 Ahmad Husin
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.131

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan keuangan dari Koperasi Simpan Pinjam dan Pembiayaan Syariah Permata Wonogiri melalui analisis permodalan, kualitas aktiva produktif, dan likuiditas. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Populasi dalam penelitian ini adalah  laporan keuangan Koperasi Simpan Pinjam dan Pembiayaan Syariah Permata Wonogiri mulai tahun berdirinya sampai dengan tahun 2020. Penelitian ini diambil dari laporan keuangan selama 3 (tiga) tahun terakhir (tahun 2018, 2019, dan 2020). Teknik pengumpulan data melalui studi dokumentasi. Kemudian langsung dianalisis dengan teknik analisis kuantitatif. Dari hasil analisis data tes terbukti bahwa: (1) Rasio Kecukupan Modal (CAR) pada tahun 2018, 2019, dan 2020 memperoleh skor 5.00 pada skala 5.00, sehingga berada dalam kategori SEHAT (H1 terbukti); (2) Rasio Penyisihan Penghapusan Aktiva Produktif (PPAP) pada tahun 2018, 2019, dan 2020 berada pada skor 5,00 dalam skala 5.00 dan berada pada kategori LANCAR (H2 terbukti); (3) Rasio Pembiayaan terhadap Dana yang diterima pada tahun 2018, 2019, dan 2020 berada pada skor 5,00 dalam  skala 5.00, sehingga berada pada kriteria LIKUID (H3 tidak terbukti). 
MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA GURU Alexander Nova Vernando; Erlitawati Kaharudin; Diva Putra Tabista Sugiyanto
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.143

Abstract

Kinerja guru berperan penting dalam proses belajar mengajar bagi siswa di sekolah. Sedangkan guru yang berprestasi adalah yang mampu mengembangkan potensi siswanya menjadi manusia yang beriman dan bertakwa kepada Tuhan Yang Maha Esa. Selain itu melalui kinerjanya siswa akan memiliki karakter yang baik, sehat, berilmu, cakap, kreatif, mandiri, dan menjadi warga negara yang demokratis, serta bertanggung jawab. Selain itu, motivasi dan disiplin kerja sangat dibutuhkan untuk menunjang kinerja guru. Sementara itu, empat Sekolah Dasar Negeri Gugus Melati menganggap guru sebagai sumber daya manusianya agar dapat menjalin hubungan yang baik dengan para guru, sekaligus memotivasi setiap guru. Penelitian ini bertujuan untuk mengetahui dan menganalisis motivasi dan disiplin kerja terhadap kinerja guru baik secara parsial maupun simultan di Sekolah Dasar Negeri Gugus Melati. Selanjutnya teknik analisis datanya menggunakan regresi linier berganda dengan SPSS. Instrumen yang digunakan adalah kuesioner yang diberikan kepada 40 guru sebagai sampel. Hasil penelitian menyimpulkan motivasi berpengaruh positif dan signifikan terhadap kinerja guru Sekolah Dasar Negeri Gugus Melati Semarang dengan uji t 0,000 kurang dari 0,05. Demikian pula disiplin kerja berpengaruh positif dan signifikan terhadap kinerja guru Sekolah Dasar Negeri Gugus Melati Semarang dengan uji t 0,000 kurang dari 0,05.

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