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All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam INTELEKTIVA
NURIKA RIZKI AMALIA
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Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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ANALISIS PENGELOLAAN DANA DESA DALAM PERSPEKTIF PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 DI DESA POLOBOGO , GETASAN KABUPATEN SEMARANG ISNANTIYA SOFITRIANA; EKA RESMI HARTATI; NURIKA RIZKI AMALIA; MUAMMAR TAUFIQI LUTFI MUSTOFA; SAIFUL ANWAR
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 08 (2020): INTELEKTIVA : Jurnal Ekonomi, Sosial dan Humaniora E-ISSN 2686-5661
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

This study aims to analyze the management of village funds in Polobogo Village, Getasan Subdistrict, Semarang Regency, Central Java Province, and analyze the factors that hamper the management of village funds and efforts in overcoming the management of village funds. To achieve these objectives, qualitative research methods are used to parse the data descriptively. Data collection techniques are done by observation, interviews, and study of documents and archives using qualitative descriptive analysis techniques. Key information is determined by purposive sampling to get the right and fast information. The results showed that: (1) Management of village funds and utilization of village funds starting from planning, implementation, and reporting of accountability in Polobogo Village, Getasan District, Semarang Regency, Central Java Province, had referred to the Minister of Home Affairs No. 113 of 2014 concerning village financial management. (2) The factor of not well-implemented village financial management in Polobogo Village is the quality of human resources regarding the understanding of APBDes.
Pengaruh Leverage dan Profitabilitas terhadap Nilai Perusahaan dengan Islamic Social Reporting (ISR) sebagai Variabel Intervening pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2016 – 2020 Nurika Rizki Amalia; Fetria Eka Yudiana
BISNIS Vol 9, No 2 (2021): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v9i2.11897

Abstract

Penelitian ini mempunyai tujuan untuk mengetahui pengaruh Leverage (DER), Profitabilitas (ROA), terhadap Nilai Perusahaan (PBV) dengan Islamic Social Reporting (ISR) sebagai Variabel Intervening pada Perusahaan yang Tercatat di Jakarta Islamic Index (JII) Periode 2016 – 2020. Penelitian ini menggunakan data kuantitatif dengan uji analisis jalur atau path analysis sebagai analisis data. Berdasarkan hasil penelitian diperoleh hasil uji t yang menunjukkan bahwa variabel Leverage secara parsial berpengaruh positif signifikan terhadap Nilai Perusahaan, Profitabilitas secara parsial berpengaruh positif signifikan terhadap Nilai Perusahaan, Leverage secara parsial berpengaruh positif signifikan terhadap ISR, Profitabilitas secara parsial berpengaruh positif tidak signifikan terhadap ISR, ISR berpengaruh positif tidak signifikan terhadap Nilai Perusahaan, Hasil Uji F menunjukan bahwa secara bersama-sama variabel Leverage, Profitabilitas dan Islamic Social Reporting (ISR) berpengaruh signifikan terhadap Nilai Perusahaan. Sedangkan hasil analisis jalur atau path analysis menunjukkan bahwa variabel Islamic Social Reporting (ISR) mampu memediasi pengaruh Leverage terhadap nilai perusahaan. Namun tidak dapat memediasi pengaruh Profitabilitas terhadap nilai perusahaan.
Co-Authors EKA RESMI HARTATI Fetria Eka Yudiana ISNANTIYA SOFITRIANA MUAMMAR TAUFIQI LUTFI MUSTOFA Saiful Anwar