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MENGUNGKAP TINGKAT KESEHATAN BANK DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN: MENGUNGKAP TINGKAT KESEHATAN BANK DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN Wiwik Saraswati; Nurlia; Dimas Rama Pramudia; Nely Tangke Rante
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.106-115

Abstract

Kesehatan bank sangat diperlukan agar bank tetap beroperasi, dengan bank yang sehat diharapkan perekonomian suatu negara akan stabil. Tujuan dari penelitian ini mengungkapkan tingkat Kesehatan bank dan pengaruhnya terhadap nilai perusahaan. Hasil penelitian Risk Profile berpengaruh terhadap nilai perusahaan dan dilihat dari proksi NPL bahwa bank di Indonesia cukup baik walaupun terdapat fluktuasi penurunan nilai NPL hal ini disebabkan belum Covid 19. GCG tidak berpengaruh terhadap nilai perusahaan. Walaupun bank telah melaksanakan peraturan OJk tahun 2015 tentang mekanisme tata Kelola tetapi hal itu tidak dapat menarik pihak investor untuk dapat meningktkan nilai perusahaan. Earning berpengaruh terhadap nilai perusahaan. Laba perusahaan masih merupakan tolak ukur utama bagi investor dalam meningkatkan harga saham sehingga berdampak meningkatnya nilai perusahaan. Capital Adequacy Ratio (CAR) berpengaruh terhadap nilai perusahaan. Modal adalah yang utama bagi perkembangan perusahaan dengan meningkatnya modal usaha maka akan manarik investor yang akan berdampak naiknya nilai perusahaan
inovasi bahan ajar berbasis teknologi di SMA Dinda Husnainah Sobirin Dinda; Yudina Anggita; Ismi Fauziah; Nurlia
Advances In Education Journal Vol. 1 No. 4 (2025): Advances In Education Journal (Februari)
Publisher : Yayasan Al-Afif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi saat ini memberikan peluang besar dalam meningkatkan kualitas pembelajaran, khususnya pada Pendidikan Agama Islam (PAI). Penggunaan teknologi dalam pengembangan bahan ajar berbasis digital memungkinkan pembelajaran menjadi lebih interaktif, menarik, dan relevan dengan kebutuhan siswa di sekolah. Artikel ini bertujuan untuk mengkaji strategi, implementasi, dan implikasi pengembangan bahan ajar PAI berbasis teknologi di tingkat Sekolah Menengah Atas (SMA). Dengan metode Systematic Literature Review (SLR), artikel ini menyusun dan menganalisis literatur yang relevan untuk memberikan gambaran mendalam mengenai manfaat, tantangan, dan langkah-langkah strategis dalam pengembangan bahan ajar berbasis teknologi. Hasil kajian menunjukkan bahwa integrasi teknologi dalam bahan ajar PAI tidak hanya meningkatkan daya serap siswa tetapi juga mendukung pembentukan karakter dan keterampilan sosial siswa. Meskipun demikian, keberhasilan implementasi memerlukan dukungan infrastruktur, kompetensi guru, dan kebijakan pendidikan yang mendukung pemerataan akses teknologi. Penelitian ini merekomendasikan kolaborasi yang baik antara guru, siswa, sekolah, dan pemerintah untuk memaksimalkan manfaat teknologi dalam pembelajaran PAI.
Digital literacy and student creativity in learning technology: An ex post facto analysis Nurlia; Marjuno, Siti Aisyah; Fahru, Almira Rayyah Shadria; Samaduri, Alwia
Edubiotik : Jurnal Pendidikan, Biologi dan Terapan Vol. 11 No. 01 (2026): May
Publisher : Biology Education Department, Universitas Insan Budi Utomo, Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ebio.v11i01.2061

Abstract

Digital literacy is essential in higher education because students are expected not only to use technology but also to optimize it to develop creativity. This study aimed to describe students’ digital literacy and creativity levels and examine the relationship between the two variables. A quantitative ex post facto study with a correlational design was conducted involving 54 Biology Education students at Universitas Muhammadiyah Luwuk, Central Sulawesi, selected through total sampling. Data were collected using validated and reliable Likert-scale questionnaires consisting of 20 items each. Descriptive statistics and Spearman’s rank correlation were employed for data analysis. The results showed that students’ digital literacy was in the high category (M = 3.46), with the highest scores in digital security and ethics. Students’ creativity was also high (M = 3.60), with the highest scores in social impact and idea value. Correlation analysis revealed a positive relationship between digital literacy and creativity (r = 0.155, p > 0.05), indicating that the relationship was very weak and not statistically significant. These findings suggest that despite the positive trend, digital literacy cannot be definitively confirmed as having a strong contribution to student creativity. This suggests that creativity is likely influenced by various factors other than digital literacy. The findings are limited by the small sample size, single study location, and reliance on self-reported data.
Analisis Minat Investasi Emas Nasabah Bank Syariah Indonesia di Balikpapan Ursula, Fransisca; Wiwin Pebriana; Afrisal Dwi Arianto; Amran Wahyudiah; Nurlia
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/6h4enj71

Abstract

This study aims to analyze the effect of financial literacy, investment risk, and gold price fluctuations on gold investment interest among customers of Bank Syariah Indonesia in Balikpapan. This research used a quantitative approach with an associative research design. The population consisted of 1,200 priority customers, while the sample of 92 respondents was determined using the Slovin formula and selected through convenience sampling. Data were collected through questionnaires distributed directly and via Google Forms using a Likert scale. Data analysis was conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results showed that financial literacy, investment risk, and gold price fluctuations have a positive and significant effect on gold investment interest. Financial literacy was found to be the most dominant variable influencing investment interest. The coefficient of determination (R-Square) value of 0.632 indicates that the independent variables explain 63.2% of the variation in gold investment interest, while the remaining 36.8% is influenced by other variables outside the study. This study concludes that improving financial literacy and understanding investment risk can increase customers’ interest in gold investment
PENGARUH LABEL HALAL DAN KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN PADA GLEAM CAFE DI PONTIANAK Yunita, Rachma; Anshori, Aiyub; Nurlia
Tujjar International Journal of Islamic Economics Development Vol 3 No 1 (2026): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v3i1.9006

Abstract

This study aims to analyze the effect of halal labels and service quality on customer satisfaction at Gleam Cafe in Pontianak. The research uses a quantitative approach with associative causal methods. Data were collected through questionnaires distributed to 96 respondents who had visited Gleam Cafe at least twice. The sampling technique used purposive sampling. Data analysis was conducted using multiple linear regression with the help of SPSS. The results indicate that halal labels have a positive and significant effect on customer satisfaction. Service quality also has a positive and significant effect on customer satisfaction. Simultaneously, halal labels and service quality significantly influence customer satisfaction at Gleam Cafe in Pontianak. Service quality is the dominant factor affecting customer satisfaction. This study implies that culinary businesses need to maintain halal certification and improve service quality to increase customer trust and loyalty.
PENGARUH SENSORY MARKETING, HARGA DAN KUALITAS PRODUK TERHADAP KEPUASAN PELANGGAN DI AHBAB STORE PONTIANAK DALAM PERSPEKTIF BISNIS SYARIAH Alya, Zulaiha Zahra; Anshori, Aiyub; Nurlia
Tujjar International Journal of Islamic Economics Development Vol 3 No 1 (2026): Tujjar International Journal of Islamic Economics Development
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/tujjar.v3i1.9155

Abstract

Growing awareness among Muslim consumers who increasingly seek shopping experiences that are not merely functional but also spiritually meaningful has compelled businesses to adopt more holistic marketing strategies. This study examines the influence of sensory marketing, price, and product quality on customer satisfaction at Ahbab Store Pontianak, framed within the Sharia business perspective. A quantitative causal-associative design was employed, involving 100 respondents selected through purposive sampling from the store's loyal customer base. Data were collected via a five-point Likert-scale questionnaire and analysed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The measurement model demonstrated satisfactory convergent validity (AVE > 0.50) and reliability (Composite Reliability > 0.70) across all constructs. The R-Square value of 0.539 indicates moderate explanatory power. Bootstrapping results confirm that all three variables exert a positive and significant influence on customer satisfaction: sensory marketing (β = 0.475; t = 6.551; p = 0.000), price (β = 0.395; t = 5.503; p = 0.000), and product quality (β = 0.351; t = 5.277; p = 0.000). Sensory marketing emerged as the strongest predictor, affirming that Islamically-designed sensory experiences such as Quranic recitation, bukhoor fragrance, and Islamic visual aesthetics can substantially shape customer satisfaction. These findings contribute to Islamic marketing theory and offer actionable guidance for Sharia-based SMEs in developing ethically grounded and commercially effective marketing strategies. Keyword: Sensory Marketing; Price; Product Quality; Customer Satisfaction; Sharia Business
Analisis Building Trust dalam Akuntansi Syariah pada Praktik Pengelolaan Keuangan di KUA Kecamatan Lembang KAB. Pinrang Nurlia; Moh Yasin Soumena; Sulkarnain
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol. 4 No. 2 (2026): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v4i2.17422

Abstract

This study aims to determine the financial management practices at the Lembang District Religious Affairs Office, Pinrang Regency, and to analyze the process of building public trust from a sharia accounting perspective. This study uses a qualitative research method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation. Informants in this study consisted of the Lembang District Religious Affairs Office and community users of the Religious Affairs Office's services. The results of the study indicate that financial management practices at the Lembang District Religious Affairs Office are carried out based on government regulations and the provisions of Office Operational Costs (BOP). The managed funds come from the central government and are used for office operational needs and administrative services. In the management process, the Religious Affairs Office records all income and expenditure transactions and prepares an annual accountability report. The results also show that the process of building public trust at the Lembang District Religious Affairs Office is built through open information regarding service fees, official payment systems, good service, and honesty of the Religious Affairs Office's officials. In addition, financial management practices at the Lembang District Religious Affairs Office have led to the application of sharia accounting principles such as trustworthiness, transparency, accountability, honesty, and fairness.