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Financial Distress Analysis Using Altman Z-Score, Springate and Zmijewski in Retail Companies on the IDX Barnard Jacob; Han Huazheng; Huang Congzhao
Journal Markcount Finance Vol. 1 No. 1 (2023)
Publisher : Yayasan Pedidikan Islam Daarut Thufulah

Islamic Social Reporting (ISR) is an index of social accountability disclosure whose indicators refer to Islamic ethical principles. Islamic banking operates by sharia principles. Therefore the disclosure of ISR in Islamic banking must be within the corridors of Islamic theology. This study uses the E-Views software to identify the factors that influence the level of exposure to Islamic Social Reporting (ISR) in Islamic banking in Indonesia. The factors examined in this study are company performance and company size towards Islamic Social Reporting. The results of this study show that financial performance proxied by ROA has no effect on ISR with a calculated T value of 1.338357, and financial performance proxied by NPF has no impact on Islamic Social Reporting with an estimated T value of 1.405019. Company size is a proxy for the Size that affects Islamic Social Reporting, with a T-test result of 3.077773 <2.03693. The results of the F test obtained a value of 0.021230 <0.05, which means that the variables NPF, ROA, and Size together influence the Islamic Social Reporting of Islamic Banks in Indonesia for the 2016-2020 period.

Disclosure of Islamic Social Reporting of Islamic Banks in Indonesia with Analysis of Profitability and Size for 2016-2020 Hussein Adema; Kubota Tariq; Dumaz Carmelo
Journal Markcount Finance Vol. 1 No. 1 (2023)
Publisher : Yayasan Pedidikan Islam Daarut Thufulah

Islamic Social Reporting (ISR) is an index of social accountability disclosure whose indicators refer to Islamic ethical principles. Islamic banking operates by Sharia principles. Therefore the disclosure of ISR in Islamic banking must be within the corridors of Islamic theology. This study uses the E-Views software to identify the factors that influence exposure to Islamic Social Reporting (ISR) in Islamic banking in Indonesia. The factors examined in this study are company performance and company size towards Islamic Social Reporting. The results of this study show that financial performance proxied by ROA has no effect on ISR with a calculated T value of 1.338357, and financial performance proxied by NPF has no impact on Islamic Social Reporting with an estimated T value of 1.405019. Company size is a proxy for the Size that affects Islamic Social Reporting, with a T-test result of 3.077773 <2.03693. The results of the F test obtained a value of 0.021230 <0.05, which means that the variables NPF, ROA, and Size together influence the Islamic Social Reporting of Islamic Banks in Indonesia for the 2016-2020 period.

Covid Terror and Government Appeals to Public Interest for Eid in the Village Daniels Hassan; Awada Vera; Arda Visconte
Journal Markcount Finance Vol. 1 No. 1 (2023)
Publisher : Yayasan Pedidikan Islam Daarut Thufulah

This research discusses the Covid Terror and the Government's Appeal to Public Animo for Eid Al-Fitr in Villages in 2019-2022. The aim of the study was to find out the interest of the vegetable traders in the village during the Covid-19 outbreak and the Government's appeal to ban crowds and easing it. The research design uses descriptive and associative quantitative methods with observative media, interviews and questionnaires. Questionnaire data sample respondents are summarized, analyzed and tested for validity and reliability. Then tested with statistical tools to obtain the weighted quantity of each variable. The results of the Multiple Linear Regression test, a constant value of 42.969 means that the condition when the variable Y (Animo Going Home for Eid) has not been influenced by the independent variables X1 (Spread of Covid-19) and X2 (Government Circular). The b1X1 value in the equation is 0.91, meaning that the variable X1 (Spread of Covid-19) has a positive effect on the Y variable (Animo Going Home with Eid) has an effect of 0.91 on Variable Y (Animo going home with Eid) meaning that other variables are not included in this study. The b2X2 value of 0.77 means that the X2 variable (Government Circular Letter) has a positive influence on the Y variable (Animo Going Home for Eid), which has an effect of 0.77 on variable Y (Animo for Homecoming with Eid), meaning that other variables are not investigated. The X1 Correlation value (Covid-19 Spread) is 0.182 and the Correlation value of the X2 variable (Government Circular Letter) is 0.189. Thus it can be concluded that there is a very low and one-way correlation level because the two variables have a correlation value between 0.000-0.199 which means that the relationship level is also very low. Coefficient of Determination Test (R2) The coefficient of determination (R Square) is 0.44 or 44 percent, proving that variable Y can only be explained by variables X1 and X2 by 44 percent, and the remaining 56 percent is explained by other variables not examined in the study This.

The Influence of Kaizen Culture and Work Rotation on the Performance of PT. Mitsuba Indonesia Tangerang Nofrita Indah Puspita Sari; Gurnari Courtney; Pafgett Torsten; Haferlach Jaroslaw
Journal Markcount Finance Vol. 1 No. 1 (2023)
Publisher : Yayasan Pedidikan Islam Daarut Thufulah

This study evaluates the Influence of kaizen culture and job rotation on employee performance at PT Mitsuba Indonesia Tangerang. The research method used was a survey using a questionnaire as a data collection instrument. The research sample was PT Mitsuba Indonesia Tangerang employees who were randomly selected. The collected data were analyzed using regression analysis. The study results show that the kaizen culture positively and significantly affects employee performance at PT Mitsuba Indonesia Tangerang. In addition, job rotation also has a positive and significant impact on employee performance. Furthermore, the study's results also show that the kaizen culture and work rotation both positively and significantly affect employee performance at PT Mitsuba Indonesia Tangerang. Based on the results of this study, it is suggested that PT Mitsuba Indonesia Tangerang improve the application of a kaizen culture and work rotation as a strategy to improve employee performance.

The Influence of Level of Education, Training and Work Discipline on the Performance of Forestry Officials in Makassar Herman Jelatu; Lucas Maria; Jayshree Martin
Journal Markcount Finance Vol. 1 No. 1 (2023)
Publisher : Yayasan Pedidikan Islam Daarut Thufulah

This study aims to determine the effect partially and simultaneously the level of education, training, and work discipline partially affect the performance of employees in the Makassar Forestry Service. To determine the level of education, training, work discipline on the performance of employees in the Makassar Forestry Service. This study uses a quantitative approach. Data analysis techniques in this study used validity tests, reliability tests, multiple linear regression analysis, partial tests, and simultaneous tests. From the results of the validity test, the data shows valid with the R-count greater than the R-table. Based on the multiple linear regression analysis the results of the analysis are: Y = 42.460 + 0.050X1 + 0.830X2 + 0.857X3. It is known that the level of education, training and work discipline has a partial effect on the performance of forestry service employees in Makassar. Where each variable t-count value is greater than t-table, education level (2.362 > 1.699), training (1.974 > 1.699), work discipline (2.232 > 1.699) and simultaneous test scores show f-count greater than f -table (2.986 > 2.96). This means that the level of education, training, and work discipline simultaneously affect the performance of forestry service employees in Makassar.

The Influence of Profability, Transfer Pricing, and Capital Intensity on Tax Avoidance in Making Companies in Property and Real Estate Sub Sectors Listed on the Indonesia Stock Exchange, 2017-2021 Nurwati Nurwati; Febri Nurlita; Maciejewski Valeria
Journal Markcount Finance Vol. 1 No. 1 (2023)
Publisher : Yayasan Pedidikan Islam Daarut Thufulah

This research aims to determine whether there is an effect of profitability, transfer pricing and capital intensity with tax avoidance as the control variable both simultaneously and partially. This study listed the Property and Real Estate sub-sector companies on the Indonesia Stock Exchange in 2017-2021, with a sample of 8 companies taken by purposive sampling. The research variables consist of independent variables: Profitability, Transfer Pricing, and Capital Intensity—research method aims to determine the relationship between two variables, one with another variable. The data used is secondary data. The collected data were analyzed using the SPSS Statistics 25 program. The results showed that only Profitability, Transfer Pricing, and Capital Intensity significantly affected the tax avoidance prediction. In contrast, companies did not have a significant effect on the prediction of tax avoidance.

The Effect of Price on the Purchase Decision of Yamaha Motorcycle Parts at Ryan Motor Stores (a case study in Lateri Village, Baguala District, Ambon City) Sarah Aprilia Louw; Josef Papilaya; Geradin Rehatta
Journal Markcount Finance Vol. 1 No. 2 (2023)
Publisher : Yayasan Pedidikan Islam Daarut Thufulah

This research aims to determine whether there is an effect of profitability, transfer pricing and capital intensity with tax avoidance as the control variable both simultaneously and partially. This study listed the Property and Real Estate sub-sector companies on the Indonesia Stock Exchange in 2017-2021, with a sample of 8 companies taken by purposive sampling. The research variables consist of independent variables: Profitability, Transfer Pricing, and Capital Intensity—research method aims to determine the relationship between two variables, one with another variable. The data used is secondary data. The collected data were analyzed using the SPSS Statistics 25 program. The results showed that only Profitability, Transfer Pricing, and Capital Intensity significantly affected the tax avoidance prediction. In contrast, companies did not have a significant effect on the prediction of tax avoidance.

Factors Influencing Non-Performing Financing (NPF) In Sharia Banking Ali Hardana; Aliman Syahuri Zein; Anne Johanna; Buschhaus Avinash
Journal Markcount Finance Vol. 1 No. 2 (2023)
Publisher : Yayasan Pedidikan Islam Daarut Thufulah

The risk of financing is the risk caused by the failure of the custom[1]ers to fulfill their obligations. Non-performing financing (NPF) is a representation of financing risk that is channeled and has a direct impact on bank profitability. The value of NPF tends to increase annually with a value that is already close to the maximum limit set by Bank Indonesia of 5 percent. This condition is able to lead to the inefficiency of the banking system and in the long run, will have an impact on the sustainability of the bank. Therefore, the analysis of NPF factors should be conducted as a preventive mea[1]sure and a risks controller of business activities. This research an[1]alyzes the factors influencing NPF at sharia banking (BUS) using a quarterly datafrom first quarter of 2012 until third quarter 2016. Method used in this research is panel data analysis. The result of analysis shows that the factors influencing NPF negatively and sig[1]nificantly are ratio of revenue sharing financing (RR), Return on ssets (ROA), inflation, Capital Adequacy Ratio (CAR) and Bank[1]size while Gross Domestic Product (GDP) and Operating Cost to Operating Income (BOPO) have a significant positive effect.

Online Marketing of Herbal Medicines and Supplements (Case Study of Farah Shop, Banjarmasin) Erna Herliani; Yeffriansjah Salim; Imam Suharto; Muhammad Hassanal Bolkiah; Iwan Fitriady Mukhlis
Journal Markcount Finance Vol. 1 No. 2 (2023)
Publisher : Yayasan Pedidikan Islam Daarut Thufulah

The business of selling medicines and herbal supplements at Farah Shop was pioneered in mid-2017 by Farah Putriana as the official distributor for several brands such as HDI, DXN, Herbalife, and so on. Products sold include cough medicine, slimming medicine, honey, and so on. Farah's shop is located at Jalan Sultan Adam, Taekwondo complex Permai line III no. 7 Surgi Mufti Village, North Banjarmasin with telephone number 081254545594. The management of recording the purchase and sale of drugs and herbal supplements uses a semi-computer system by recording on a spreadsheet application, some business problems at Farah's shop such as the slow preparation of profit reports from the sale of medicinal and herbal supplement products, difficulties in obtaining final inventory reports of medicinal and herbal supplements, marketing of medicinal and herbal supplement products is still limited because prospective buyers must come in person or ask product questions to the admin using the Whatsup application, with With the rapid development of the internet at this time, the owner of Farah Shop considers it necessary to make better use of this technology by creating an online application where prospective buyers can view and choose the medicine or herbal supplement that they will buy directly. This will increase sales from the Farah Shop business. Another problem is that making reports on the total sales and purchases of medicines and herbal supplements which are carried out every month is constrained by time and effort due to the absence of a good computer system. Difficulties in seeing the final stock of drugs or supplements so that orders from buyers are often not fulfilled, research will make applications using MySQL and PHP databases with a general description of providing online sales services, which can serve buyers who come directly to Farah's shop or who will buy directly via the internet online. The application made can store buying and selling data of drugs and herbal supplements in the database. The application can quickly generate reports on the remaining stock of medicines and herbal supplements, as well as generate reports on the purchase and sale of medicines and herbal supplements at the Farah Banjarmasin Shop which can be viewed daily, weekly and monthly

Realization of Subsidized Housing Financing on Sharia Services Desy Arumi Sunarta; Sarkissian Catherine; Moatti Dylan; Frances Alon
Journal Markcount Finance Vol. 1 No. 2 (2023)
Publisher : Yayasan Pedidikan Islam Daarut Thufulah

The research location is at Bank Sulselbar Parepare Branch which has a sharia service unit including subsidized housing finance services. Especially in financing. This research focuses on the contracts used in its implementation. In addition, it will also focus on financing mechanisms for subsidized housing ownership in sharia services. Similar to conventional banks that make pawning a banking product, Islamic banks also issue similar products. The presence of sharia products is certainly a relief for some people who care about religious law which prohibits the use of usury in every transaction. In this study, we will discuss the contracts and financing mechanisms for subsidized sharia official housing. The results of the study show that the contract used in the subsidized housing financing mechanism at Bank Sulselbar Syariah Services Parepare Branch is murabahah financing, namely buying and selling based on Islamic bank financial institutions and is applied in consumptive financing and real financing.

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Adam Mudinillah

Contact Email
adammudinillah@staialhikmahpariangan.ac.id

Phone
+6285379388533

Journal Mail Official
adammudinillah@staialhikmahpariangan.ac.id

Editorial Address
Jln. Batu Tujuh Tapak, Jorong Sungai Tarab, Kec. Sungai Tarab, Kab. Tanah Datar Prov. Sumatera Barat

Location
Kab. tanah datar,

Sumatera barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Adam Mudinillah

Contact Email adammudinillah@staialhikmahpariangan.ac.id

Phone +6285379388533

Journal Mail Official adammudinillah@staialhikmahpariangan.ac.id

Editorial Address Jln. Batu Tujuh Tapak, Jorong Sungai Tarab, Kec. Sungai Tarab, Kab. Tanah Datar Prov. Sumatera Barat

Location Kab. tanah datar, Sumatera barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Adam Mudinillah

Contact Email
adammudinillah@staialhikmahpariangan.ac.id

Phone
+6285379388533

Journal Mail Official
adammudinillah@staialhikmahpariangan.ac.id

Editorial Address
Jln. Batu Tujuh Tapak, Jorong Sungai Tarab, Kec. Sungai Tarab, Kab. Tanah Datar Prov. Sumatera Barat

Location
Kab. tanah datar,

Sumatera barat

INDONESIA