Articles
Critical review: action research
Mega Aulianda;
Ery Tri Djatmika;
Puji Handayati
INOVASI Vol 17, No 4 (2021): November
Publisher : Faculty of Economics and Business Mulawarman University
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DOI: 10.30872/jinv.v17i4.10427
Action research aims to solve current practical problems while expanding scientific knowledge. A distinctive feature of action research is that the researcher deliberately conducts an intervention while at the same time studying the effects of the intervention. It involves collaboration with business people in real organizations. This is very different from most other research methods. Researchers who use other research methods usually try not to intervene or interfere. The results of this study are a review of several action research articles with an explanation of the findings of these articles along with the strengths and weaknesses of the research.
Keputusan pembelian online dipengaruhi oleh kualitas pelayanan dan kepercayaan konsumen
Novita Rifaul Kirom;
Puji Handayati
INOVASI Vol 18, No 2 (2022): Mei
Publisher : Faculty of Economics and Business Mulawarman University
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DOI: 10.30872/jinv.v18i2.10437
Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan kepercayaan konsumen terhadap pembelian online. Metode ini menggunakan metode kuantitatif deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi berganda, pengujian hipotesis dengan uji parsial (uji t) dan simultan (uji F). Hasil penelitian menunjukkan terdapat pengaruh positif antara kualitas pelayanan terhadap keputusan pembelian online. Terdapat pengaruh positif antara kepercayaan konsumen terhadap keputusan pembelian online. Secara bersama-sama terdapat pengaruh positif antara kualitas pelayanan dan kepercayaan konsumen terhadap keputusan pembelian online. Kesimpulannya yaitu yang berpengaruh positif adalah kualitas pelayanan dan kepercayaan konsumen. Untuk peneliti selanjutnya dapat mengembangkan penelitian ini dengan menambah variabel lain seperti: promosi dan harga yang dapat mempengaruhi keputusan pembelian dan dapat menggunakan metode penelitian kualitatif dengan mengkaji lebih dalam variabel-variabel tentang keputusan pembelian.Â
The Effect of Buying and Selling Financing and Profit Sharing Financing on Financial Performance at BPRS Bhakti Sumekar
Fadali Rahman;
Puji Handayati;
Sonhaji
International Journal of Integrative Sciences Vol. 2 No. 3 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL
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DOI: 10.55927/ijis.v1i4.3397
Buying and selling financing is a form of financing made by banks or other financial institutions to their customers to buy certain goods or assets. Profit-sharing financing is a form of financing carried out by banks or other financial institutions to their customers by sharing profits or business results obtained from projects or business activities funded by said bank or financial institution. This study aims to analyze the effect of buying and selling financing and profit sharing financing on the financial performance of BPRS Bhakti Sumekar. Research design in this writing is library research (library research), namely by looking for research data or information through reading scientific journals, reference books, published financial reports and publication materials available as support in this writing. In the nature of this research using quantitative research, the quantitative method is a research method based on the philosophy of positivism used to examine certain populations or samples. Data were obtained from the financial statements of BPRS Bhakti Sumekar for the last four years from 2017 to 2020. Regression analysis was used to evaluate the effect of the two factors on financial performance, which was measured using financial ratios such as ROA. The results of the analysis show that buying and selling financing and profit sharing financing have a significant influence on financial performance at BPRS Bhakti Sumekar. In this case, profit sharing financing has a greater influence than buying and selling financing. These findings provide important implications for the management of BPRS Bhakti Sumekar in managing the financing portfolio and improving financial performance
The effect of free cash flow (FCF) on agency cost and financial performance in financial sector companies registered in indonesia stock exchange (BEI) 2015-2016
Agung Purnawarman;
Puji Handayati
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 1 No. 4 (2021)
Publisher : Universitas Negeri Malang
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DOI: 10.17977/um066v1i42021p305-312
The company not only aims to seek profit, but also to maximize the prosperity of its shareholders by maximizing the value of the company. Within the company, there are three people who have different interests, namely, company owners, shareholders, and managers. When the company generates free cash flow, there will be differences in the interests of the parties who make the work contract and create a conflict that will cause the company to pay costs, which is called agency cost. The result of this difference in interest can also affect the company's financial performance because the company's finances are not going well. The purpose of this study was to determine the effect of free cash flow (FCF) on agency cost and financial performance in financial sector companies listed on the IDX in 2015-2016. The type of research used in the research is Explanatory Research, with a population of 83 companies listed on the Indonesian stock exchange in the financial sector in 2015-2016. The sampling technique used the purposive sampling method of as many as 61 companies listed on the Stock Exchange in the financial sector 2015-2016. The analytical tool used in this study is a simple regression test. Based on the results of the analysis, it is found that free cash flow (FCF) has a positive and significant effect on agency cost in financial sector companies listed on the IDX 2015-2016 of 33.7% and free cash flow (FCF) has a positive and significant effect on performance. finance by 34.0%.
Assessing the Relevance of Spirituality and Corporate Social Responsibility in A Family Business: A Scooping Review
Sulis Rochayatun;
Heri Pratikto;
Cipto Wardoyo;
Puji Handayati;
Rosmiza Bidin
JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Vol 9, No 2: SEPTEMBER 2023
Publisher : Universitas Negeri Malang
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Previous literature review studies have explored the implementation of social responsibility in family companies, while literature reviews that focus explicitly on the spirituality of family business in the implementation of social responsibility have not been found. The purpose of this scoping review is to map out studies that assess the spirituality of family business in the implementation of social responsibility. The scoping review of this study follows the five main stages outlined by Arkset and O'Malley (2005). The steps taken are (1) identifying research questions; (2) identify relevant studies; (3) selection of relevant studies; (4) mapping data; (5) Compile, summarize and report the results. The studies reviewed were selected from three electronic databases, namely: Emerald, Springer and Taylor & Francis within a period of 12 years from 2012-2021. The results of the scoping review show that most studies acknowledge that spirituality in family establishments is stronger. Social responsibility decisions and policies are considered as ethical decisions that involve the influence of religion and spirituality as the basis for decision making. The spiritual values that are built in family business can be the basis for the implementation of social responsibility that is oriented to the long-term goal of corporate sustainability. The theoretical implication of this research is to provide additional literature on CSR in family companies in terms of spirituality so that it can be a guide for future research. Keywords: Corporate Social Responsibility, Spirituality, Family Business, Scooping Review
FRAUD ANALYSIS IN THE MANAGEMENT OF VILLAGE FUNDS VIEWED FROM THE PERSPECTIVE OF THE HEXAGON THEORY
Wakik;
Makayanawati;
Puji Handayati
PENANOMICS: International Journal of Economics Vol. 2 No. 3 (2023): December
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara
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DOI: 10.56107/penanomics.v2i3.112
This study aims to analyze the influence of stimulus, ability, collusion, opportunity, rationalization and arrogance on fraud. This research was conducted in the Sumenep district. The number of samples in this study was 93 respondents, determined using the slovin formula. Data collection was carried out through a questionnaire. The data analysis technique used in this study is multiple linear regression. Based on the results of the analysis, it can be seen that the stimulus has a positive effect on fraud, capability hurts fraud, collusion has a positive impact on fraud, the opportunity has a positive effect on fraud, rationalization has a positive impact on fraud, and arrogance has a positive effect on fraud.
Benchmarking as a Marketing Strategy Promotion for Increasing Tourism: Case Study of SMEs in Kediri City Square
Iva Khoiril Mala;
Puji Handayati;
Arief Noviarakhman Zagladi
East Asian Journal of Multidisciplinary Research Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL
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DOI: 10.55927/eajmr.v2i10.6313
This research discusses strategies to increase the number of visitors to the SME square in Kediri through benchmarking and collaboration between related parties. Kediri Square has undergone significant revitalization and facial changes to increase its appeal. Apart from being a tourist spot, Kediri Square is also used as an educational place. This research also highlights the importance of internal marketing strategies effective promotion, integration of local culture, and cooperation with related parties. The research method used is qualitative with a case study approach to alun-alun SMEs Kediri city with observation and interviews. The research results show that developing attractive facilities, effective promotions, increasing security and comfort, and collaborating with related parties can increase the number of visitors. In addition, combining educational activities and promotion of local culture can also be an effective strategy. In its conclusion, this research emphasizes the importance of cooperation between local government, tourism actors and local communities in increasing the number of visitors to Kediri Square.
Management of Historic Assets in the Perspective of Good Corporate Governance
Anisa Tus Saidah;
Puji Handayati;
Satia Nur Maharani
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 1 (2023): IJHESS AUGUST 2023
Publisher : CV. AFDIFAL MAJU BERKAH
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DOI: 10.55227/ijhess.v3i1.432
The purpose of this study is to find out whether Historical Asset Management is following the theory of Good Corporate Governance. The researcher chose the research location for historic assets at the Regional XI Cultural Preservation Center, which is located in Trowulan District, Mojokerto Regency. The researcher chose the Cultural Preservation Center for Region XI as the research location because it is an institution that manages historical assets and the Mojokerto district is the number one place that has historical heritage and the largest and widest Majapahit kingdom in Indonesia. This study used a qualitative method with a phenomenological approach and conducted interviews with two informants, namely Mr. S and Mr. H. In terms of the implementation of the management reviewed from the perspective of Good Corporate Governance theory, the principles of this theory have been applied to the performance of BPK XI. In addition, the valuation, disclosure, and reporting of historic assets in BPK XI have been reported as fixed assets in the balance sheet and disclosed in the notes to the financial statements.
Accounting of Refinancing and Take Over for Murabahah Contract
Aang Kunaifi;
Puji Handayati;
Mat Bahri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economic: January, 2022
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto
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DOI: 10.31538/iijse.v5i1.1490
The development of community needs necessitates the dynamics of services at Islamic financial institutions, especially in contract schemes or transaction models. Besides being influenced by the financial capacity of the community, there is also a rational choice to get cheaper transaction options. So, in the practice of Islamic finance, refinancing and take over transaction schemes are also developing. This article was written with the aim of describing the accounting treatment of refinancing transactions and taking over for murabahah contracts and analyzing them based on sharia compliance (sharia compliance). The research approach used is the literature on fiqh laws as guidelines for sharia compliance which has been regulated in the DSN MUI fatwa. The findings that the author can convey in this article are that there are several rational reasons for the recognition and treatment of PSAK-based accounting which regulates refinancing and take over transactions with the obligation to recognize the existence of margins in both transactions. Meanwhile, in fiqh, there is actually a deviation from compliance with sharia.
PENGUKURAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN MENGGUNAKAN PROFITABILITAS, REPUTASI, DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PREDIKTOR
Nurus Shobah;
Puji Handayati
Jurnal Ilmiah Ekonomi Bisnis Vol 28, No 3 (2023)
Publisher : Universitas Gunadarma
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DOI: 10.35760/eb.2023.v28i3.8014
Pandemi COVID-19 membuat khawatir semua sektor kehidupan. Dahsyatnya dampak yang ditimbulkan membuat seluruh pihak saling membantu untuk mengurangi dampak pandemi, termasuk perusahaan. Corporate Social Responsibility (CSR) adalah wujud kepedulian perusahaan terhadap perubahan kepada lingkungan sekitarnya. Tujuan penelitian ini adalah untuk mengkaji profitabilitas, reputasi, dan good corporate governance yang diproksikan komisaris independen dan komite audit terhadap CSR disclosure. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2020-2021. Sampel sebanyak 32 perusahaan manufaktur berhasil dipilih melalui metode purposive sampling. Data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan diperoleh dari website BEI dan perusahaan. Teknik analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa reputasi dan komite audit berpengaruh positif signifikan terhadap CSR disclosure, sedangkan profitabilitas dan komisaris independen tidak berpengaruh terhadap CSR disclosure. Penelitian ini diharapkan dapat menjadi pertimbangan untuk perusahaan agar lebih berfokus dalam CSR karena pengungkapannya yang cukup rendah