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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (STUDY PADA PERUSAHAAN MANUFAKTUR INDUSTRI BARANG KONSUMSI (CONSUMER GOOD INDUSTRY) YANG TERDAFTAR DI BURSA EFEK INDONESEIA PERIODE 2015 - 2018) Rosmila, Rosmila; Sarita, Buyung; Madi, Riski Amalia; Istianandar, Farhan Ramdhani; Zaluddin, Zaluddin
Jurnal Manajemen dan Kewirausahaan Vol 13, No 2 (2021): Edisi Juli
Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.259 KB) | DOI: 10.55598/jmk.v13i2.23333

Abstract

This study aims to determine the effect of corporate social responsibility on ROA. In addition, to determine the effect of Corporate social responsibility on ROE. And to determine the effect of Corporate social responsibility on stock returns. The type of data is secondary data sourced from the Indonesian stock exchange. The number of samples in this study amounted to 12 samples each of 4 years. The analytical tool used is quantitative descriptive analysis using Eviews 9.  The results show that the test in this study explains that the disclosure of corporate social responsibility activities has a positive and significant effect on return on assets. The results of the second test show that there is a negative and insignificant effect of the disclosure of corporate social responsibility on return on equity. The company's profitability can not be measured by the amount of disclosure of social responsibility or from the level of leverage. From the results of the analysis for the third hypothesis with the corporate social responsibility variable on stock returns, it shows a negative effect and there is no significant effect on the corporate social responsibility variable on stock returns.
PENGARUH KOMPETENSI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI NEGERI SIPIL DINAS PENDIDIKAN DAN KEBUDAYAAN PROVINSI SULAWESI TENGGARA Novianti, Jihan; Aliddin, Laode Asfahyadin; Masri, Muhamad; Istianandar, Farhan Ramdhani; Nur, Nofal
Jurnal Manajemen dan Kewirausahaan Vol 15, No 2 (2023):
Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55598/jmk.v15i2.43055

Abstract

This study aims (1) to determine the effect of competence and work motivation jointly on employee performance (2) to determine the effect of competence on employee performance (3) to determine the effect of work motivation on employee performance The population of this study is employees of the education and culture department southeast Sulawesi province as many as 66 employees. Because the population in the study was limited, all populations were used as respondents whose data were taken based on census techniques. The analysis used is quantitative analysis using Multiple Linear Regression Analysis. The results show that (1) Competence and work motivation simultaneously have a significant positive effect on employee performance (2) Competence does not a significant positive effect on employee performance (3) Work motivation has a significant positive effect on employee performance. employee performance.
PENGARUH MOTIVASI KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI PADA PUSKESMAS WAKUMORO KAB MUNA Kalni, Kalni; Tangalayuk, Agustinus; Mahrani, Sri Wiyati; Ittaqullah, Nurul; Istianandar, Farhan Ramdhani
Jurnal Manajemen dan Kewirausahaan Vol 16, No 1 (2024)
Publisher : Jurusan Manajemen, Fakultas Ekonomi dan Bisnis Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55598/jmk.v16i1.47053

Abstract

This study aims to determine both simultaneously and partially the effect of work motivation and leadership style on employee performance at the Wakumoro Public Health Center, Muna Regency. The approach of this research is explanatory research. The population of this study were all employees of the Wakumoro Public Health Center, Muna Regency, in Parigi District, Muna Regency, totaling 32 people. This study uses a quantitative approach. Data collection methods in this study were observation, interviews and questionnaires. The results of this study indicate that work motivation and leadership style simultaneously have a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, leadership style has a positive and significant effect on employee performance.
LITERASI KEUANGAN SYARIAH DALAM MEMAHAMI PERBEDAAN MEKANISME IMBAL HASIL ANTARA BUNGA DAN BAGI HASIL Istianandar, Farhan Ramdhani
JURNAL ILMIAH M-PROGRESS Vol 16 No 1 (2026): JURNAL ILMIAH M-PROGRESS
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/mpu.v16i1.1809

Abstract

Literasi keuangan syariah membantu masyarakat memahami perbedaan antara bunga dan bagi hasil secara lebih utuh. Pemahaman masyarakat terhadap keuangan syariah salah satunya ditentukan oleh tingkat literasi keuangan. Titik utama yang membedakan keuangan syariah dan keuangan konvensional adalah pada mekanisme imbal hasil, yaitu penggunaan bunga dalam sistem konvensional dan sharing profit dalam keuangan syariah. Terdapat anggapan bahwa perbedaan tersebut hanya sebatas perbedaan istilah, namun pemahaman terhadap mekanisme dan implikasinya masih relatif terbatas. Penelitian ini bertujuan menelaah peran literasi keuangan syariah dalam membangun pemahaman terhadap perbedaan mekanisme imbal hasil antara bunga dan bagi hasil. Penelitian menggunakan pendekatan kualitatif melalui studi kepustakaan dengan menelaah buku, artikel jurnal ilmiah, fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI), serta sumber normatif berupa Al-Qur’an dan Hadis. Hasil kajian menunjukkan bahwa mekanisme bunga mencerminkan prinsip risk transfer, di mana risiko ekonomi dialihkan dari kreditur kepada debitur. Sebaliknya, mekanisme bagi hasil mencerminkan prinsip risk sharing, di mana risiko dan proporsi imbal hasil didasarkan pada realisasi kinerja yang disepakati bersama, sehingga mencerminkan hubungan kemitraan yang adil dan seimbang. Dengan demikian, literasi keuangan syariah berperan dalam membantu masyarakat memahami perbedaan antara bunga dan bagi hasil secara lebih utuh.