Layaman Layaman
UIN Siber Syekh Nurjati Cirebon

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Pengaruh Sektor Pariwisata terhadap Pendapatan Asli Daerah Kabupaten Majalengka melalui Pajak Hotel sebagai Variabel Intervening Rinda Fanny Alya; Layaman Layaman; Refaldo Fanther
Tirtayasa Ekonomika Vol 20, No 1 (2025)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v20i1.31414

Abstract

Dengan menggunakan pajak hotel sebagai variabel intervening, penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sektor pariwisata meliputi jumlah kunjungan wisatawan dan jumlah hotel terhadap PAD Kabupaten Majalengka. Penelitian ini merupakan jenis penelitian kuantitatif dengan data sekunder dalam bentuk data time series dari tahun 2014-2023. Pendekatan sampel jenuh digunakan dalam teknik pengambilan sampel. Teknik analisis data menggunakan analisis jalur dan uji sobel. Berdasarkan hasil uji penelitian jumlah kunjungan wisatawan dan jumlah hotel mempengaruhi pajak hotel sebesar 86,4%. Sedangkan jumlah kunjungan wisatawan, jumlah hotel, dan pajak hotel mempengaruhi PAD 88,2%. Pajak hotel tidak dapat memediasi pengaruh jumlah kunjungan wisatawan terhadap PAD. Sedangkan pajak hotel dapat memediasi pengaruh jumlah hotel terhadap PAD.
Employee Engagement as Mediator Distributive Justice, Islamic Workplace Spirituality, and Work Life Balance on Employee Performance in Islamic Banking Nining Wahyuningsih; Abdul Aziz; Ida Rosnidah; Layaman Layaman
IQTISHADIA Vol 19, No 1 (2026): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v19i1.37507

Abstract

This study aims to examine the influence of distributive justice, Islamic spirituality in the workplace, and work-life balance on employee performance through employee engagement. This study develops the variables of workplace spirituality and work-life balance from an Islamic perspective. This study uses a quantitative approach with a saturated sampling technique. Data were collected through a questionnaire from 323 Sharia Bank employees in Cirebon City and Regency, Indramayu Regency, Majalengka Regency, and Kuningan Regency. Data analysis used SEM PLS processed using smart-PLS software. The results of the study indicate that in the direct influence test, namely distributive justice, Islamic spirituality in the workplace and work-life balance have a significant positive effect on employee performance. Likewise, indirect influences, namely distributive justice, have a significant effect on employee performance through employee engagement, and Islamic spirituality in the workplace has an effect on employee performance through employee engagement, and work-life balance has a positive effect on employee performance through employee engagement. The findings of this study confirm organizational behavior theory and reinforce social exchange theory, which holds that high engagement fosters enthusiasm and dedication to work, thereby improving performance. Likewise, Islamic spiritual values need to be implemented beyond mere symbolic meaning.