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Usman Jayadi
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INDONESIA
Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 28299701     DOI : https://doi.org/10.54443/sinomika
Core Subject : Economy,
SINOMIKA JOURNAL merupakan jurnal ilmiah bidang Ekonomi yang terbit setiap 2 bulan (Januari, Maret, Mei, Juli, September, November. SINOMIKA JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual bidang Ekonomi Pembangunan, Ekonomi Islam, Manajemen, Akuntansi, Perpajakan, dan Perbankan.
Articles 20 Documents
Search results for , issue "Vol. 1 No. 6 (2023): March" : 20 Documents clear
Sejarah Perkembangan Asuransi Syariah Serta Perbedaannya Dengan Asuransi Konvensional di Indonesia Della Maura Syafa’ah; Madian Muhammad Muchlis
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023): March
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.716

Abstract

One example of teachings related to commands and prohibitions is insurance. Insurance is an attempt to protect each other in a number of people. Insurance that is often used by most people today is conventional insurance. This type of insurance is not insurance known by the previous figures, namely among fiqh experts. Because conventional insurance mechanisms are not included in transactions known by Islamic fiqh. Thus, this study aims to determine the extent of the development of Islamic insurance by looking at the difference with conventional insurance. In this study, the authors used a qualitative research approach in the form of literature studies. Data collection based on relevant reference sources. The data sources taken are secondary data in the form of articles and journals as well as information on the internet based on the object of discussion and primary data in the form of laws or sources that are accounted for. The result of this study is a good development of Sharia insurance in Indonesia and Sharia insurance has differences with conventional insurance that is the basic concept, risk management, and other principles. The increased appreciation of the surrounding community to this insurance, it will experience rapid growth in both Sharia insurance and conventional insurance in the future.
Efek Mediasi Brand Trust dalam Pengaruh Brand Image dan E–Service Quality Terhadap Customer Loyalty Bukalapak Muhammad Affandi; Suherman Suherman; Shandy Aditya
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023): March
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.731

Abstract

The purpose of this study was to determine the effect of brand trust mediation in the influence of brand image and e–service quality on customer loyalty Bukalapak. The population in this study are Bukalapak users who are domiciled in DKI Jakarta, aged 17 years and over, and have transacted in Bukalapak at least 3 times in the last 1 month. The sample in this study was 150 people using purposive sampling method. Data analysis is done with the help of a computer application program that is Smart PLS. The result of this study showed that 1) brand image has a positive and significant effect on customer loyalty, 2) e-service quality has a positive and significant effect on customer loyalty, 3) brand image has a positive and significant effect on Brand Trust, 4) e-service quality has a positive and significant effect on brand trust, 5) brand trust has a positive and significant effect on customer loyalty, 6) brand trust mediates the positive and significant influence of brand image on customer loyalty, 7) brand trust mediates the positive and significant influence of e-service quality on customer loyalty. The conclusion in this study is customer loyalty is strongly influenced by brand image and e-service quality through brand trust. The higher brand image and e-service quality of a company, it will cause brand trust in consumers, and ultimately the more consumers trust a company, it will cause customer loyalty.
Pengaruh Profitabilitas, Kebijakan Utang, Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Sektor Keuangan di Bursa Efek Indonesia Tahun 2019-2021 Dwiki Rudiyanto Hartono; Santi Susanti; Achmad Fauzi
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023): March
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.673

Abstract

This study aims to determine the effect of Profitability, Debt Policy, and Investment Decisions on Firm Value. The data collection method used is a quantitative method. The population in this study is the financial sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with a total of 105 companies. The data was obtained by collecting the company's annual financial report data on the Indonesia Stock Exchange (IDX) website. This study used a purposive sampling technique and the sample used was 71 companies by reducing the companies that fit the criteria. The results showed that profitability and investment decisions have a positive effect on firm value. Meanwhile, debt policy has no effect on firm value.
Analisis Restitusi Pajak Pertambahan Nilai dan Kenaikan Tarif Pajak Pertambahan Nilai 11 % pada KPP Pratama Palembang Ilir Barat Maria Yolanda; Icha Fajriana
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023): March
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.696

Abstract

This study aims to determine and analyze the application of value added tax refunds, increases in value added tax rates and the relationship between value added tax refunds and increases in value added tax rates. This research was conducted at the Palembang Ilir Barat Primary Tax Service Office. In this study the research approach used was descriptive and the type of data used was qualitative. Sources of data used in this study are primary and secondary data with data collection techniques including documentation and interviews. The results of this study indicate that KPP Pratama Palembang Ilir Barat in implementing the 11% value added tax refund is in accordance with the provisions of the Directorate General of Taxes.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Berdasarkan Standar BUMN Pada PT. Semen Tonasa (Persero) Periode 2016-2021 Risdayanti Idris; Romansyah Sahabuddin; Nurman; Hety Budiyanti; Siti Hasbiah
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023): March
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.705

Abstract

This study aims to determine the financial performance of PT. Semen Tonasa based on financial ratios using SOE Standards for the 2016-2020 period. This research is a quantitative descriptive study. The population in this research is the financial statements of PT. Semen Tonasa for the 2016-2020 period. The sample in this study is the statement of financial position and profit and loss of PT. Semen Tonasa Period 2016-2020. Data collection techniques in this study are using interviews and documentation techniques. The results of the research that has been done show that the financial ratio analysis of PT. Semen Tonasa (Persero) for the 2016-2020 period based on the Decree of the Minister of BUMN No: KEP-100/MBU/2002 it can be concluded that the financial performance in 2016-2020 earned the AA category with the HEALTHY predicate, except in 2017 it received the A category with the HEALTHY predicate, with a total score of 64.5 in 2016, 53 in 2017. 60.5 in 2018 and 59.5 in 2019-2020 years.
Analisis Kebijakan Dividen Perusahaan dan Kebijakan Hutang (Studi Kasus Pada Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Arsil Ainun Rahman; Anwar; Nurman; Romansyah Sahabuddin; Muh. Ichwan Musa
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023): March
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.706

Abstract

The purpose of this study was to determine the level of dividend policy analysis proxied by the Dividend Payout Ratio (DPR) and debt policy proxied by the Debt To Equity Ratio (DER). This study uses a sample of manufacturing companies in the basic and chemical industry sectors that are listed on the Indonesia Stock Exchange (IDX) for 2020-2021. The type of data used in this research is secondary data. Data analysis was performed by analyzing financial ratios, namely the Dividend Payout Ratio and the Debt To Equity Ratio. The results of this study indicate that: 1). Dividend policy in review from the ratio of market prospects as measured by the DPR's Dividend Payout Ratio, it can be seen that the company's ability to pay dividends is stable. Meanwhile 2). The company's debt policy in terms of the solvency ratio (Leverage/coverage) as measured by the Debt To Equity Ratio (DER) for 2020-2021 can be categorized as high with a low.
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia Kasrianti; Hety Budiyanti; Nurman; Ahmad Ali; Muh. Ichwan Musa
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023): March
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.708

Abstract

This study aims to examine and analyze the factors that influence the capital structure of food and beverage subsector companies listed on the INDONESIA STOCK EXCHANGE. The technique for collecting secondary data obtained from financial data on 22 food and beverage sub-sector companies listed on the Indonesian stock exchange from 2013 to 2020, and the research sample taken is annual data for 8 years. So the amount of data obtained is 176 samples. The results of the study have been tested on classical assumptions such as the assumption of normality, the assumption of multicollinearity and the assumption of hoteroscedasticity. By applying multiple linear regression techniques in the process of analyzing the data. This study aims to examine and analyze the factors that influence the capital structure of food and beverage subsector companies listed on the INDONESIA STOCK EXCHANGE. The technique for collecting secondary data obtained from financial data on 22 food and beverage sub-sector companies listed on the Indonesian stock exchange from 2013 to 2020, and the research sample taken is annual data for 8 years. So the amount of data obtained is 176 samples. The results of the study have been tested on classical assumptions such as the assumption of normality, the assumption of multicollinearity and the assumption of hoteroscedasticity. By applying multiple linear regression techniques in the process of analyzing the data.
Analisis Kualitas Pelayanan Terhadap Kepuasan Pelanggan Asinan Buah Campur Al Markaz Dindah Nur Safira P.U Udin; Tenri S.P Dipoatmodjo; Muh. Ilham Wardhana; Romansyah Sahabuddin; Burhanuddin
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023): March
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.709

Abstract

This study aims to (1) determine the effect of physical evidence on customer satisfaction, (2) knowing the effect of reliability on satisfaction consumers, (3) knowing the effect of guarantees on consumer satisfaction, and (4) determine the effect of responsiveness on consumer satisfaction. (5) Define the effect of empathy on consumer satisfaction, and (6) determine how physical evidence, reliability, assurance, responsiveness, and empathy all together affect consumer satisfaction Al Markaz Mixed Pickled Fruit on the Street Ranggong No. 8 Makassar City. The sample size of this study was 70 people. Research findings on physical evidence variables have no significant effect on consumer satisfaction with t-table < t count, namely -314 < 1.669. With t-table > t-count 1.759 > 1.669 then the reliability variable has a positive effect significant to customer satisfaction. With an it-table value of 0.505 <1.669 then the guarantee variable has no significant effect on customer satisfaction. With the value of t-table < t-count 0.540 < 1.669 the responsiveness variable is not significant effect on consumer satisfaction. With the t-table value > t count, namely 1.901 > 1.669, the empathy variable has a significant effect on customer satisfaction. This study shows that the variable evidence physicality, reliability, assurance, responsiveness and empathy are simultaneously influential significant effect on consumer satisfaction on Mixed Pickled Fruit Al Markaz Di Jalan Ranggong No. 8 Makassar City, proven by F test count 5.030 with probability value of 0.001 is smaller than the value of 0.005
Pengaruh Siaran Langsung Dan Manfaat Yang Dirasakan Terhadap Niat Beli Melalui Kepercayaan Konsumen Pada Aplikasi Tiktok Shop Hellen Juliana
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023): March
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.754

Abstract

The purpose of this study was to determine the direct effect of live streaming, the perceived benefits on consumer trust, to know the direct effect of live streaming, the perceived benefits, consumer trust on purchase intentions. As well as knowing the indirect effect of live streaming, the perceived benefits on purchase intention sthrough consumer trust in the Tiktok Shop application. Data collection was carried out by collecting information through a survey with a questionn aire. Question naires were distributed using the Google form via social media such as Whatsapp WA), Instagram (IG) and Telegram.The population in this study are users who have used and shopped in the Tiktok Shop application in the Jabodetabek area. Question naires were collected by 145 respondents, the data was then processed using the SmartPLS analysis tool. The results of this study indicate that live streaming has no effect on consumer confidence. While the perceived benefits have an influence on consumer confidence. Live streaming and consumer trust have an effect on purchase intentions. While the perceived benefits have no effect on purchase intention. live broadcast has no effect on purchase intention through consumer trust. Meanwhile, perceived benefits have an influence on purchase intentions through consumer trust. The contribution of this research results in consumer behavior, especially in the influencing factors, namely live streaming and consumer trust in the Tiktok Shop application.
Pengaruh Likuiditas dan Leverage terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai Variabel Kontrol (Studi Kasus pada Perusahaan Sektor Infrastruktur yang Terdaftar di BEI Tahun 2015-2020) Nazma Syahirah; Gatot Nazir Ahmad; Sholatia Dalimunthe
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023): March
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.772

Abstract

with firm size as a control variable (a case study on infrastructure sector companies listed on the Indonesia Stock Exchange in 2015-2020). The data used in this study is an annual report for the infrastructure, utilities and transportation sectors listed on the Indonesia Stock Exchange for the 2015-2020 period. The sampling method used in this study used a purposive sampling technique. From the results of hypothesis testing that has been done, the research results are obtained that liquidity is proxied by current ratio and cash ratio has no effect on dividend policy. Whereas leverage proxied by Debt-to-Equity Ratio (DER) has a significant negative effect on dividend policy.

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