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Pengaruh Ukuran Dewan Komisaris, Independensi Dewan Komisaris, dan Komite Audit terhadap Corporate Social Responsibility Disclosure dengan Profitabilitas sebagai Variabel Moderasi Bintang Satria Herizona; Indah Yuliana
Jurnal Manajemen dan Keuangan Vol 10 No 1 (2021): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v10i1.2935

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh parsial dan simultan variabel ukuran dewan komisaris, independensi dewan komisaris, dan komite audit terhadap corporate social responsibility disclosure serta pengaruh dari adanya penambahan variabel profitabilitas sebagai variabel moderasi. Sampel penelitian menggunakan sebanyak 38 perusahaan sektor industri dasar dan kimita tahun 2016-2019 yang ditentukan berdasarkan purposive sampling yang sudah ditetapkan dan analisis penelitian mengunakan moderated regression analysis. Hasil penelitian didapatkan bahwa secara parsial variabel ukuran dewan komisaris dan independensi dewan komisaris memiliki pengaruh yang signifikan. Sementara sercara simultan variabel yang digunakan memiliki pengaruh yang signifikan. Pada uji moderasi return on asset didapatkan hasil bawah variabel tersebut tidak mampu memoderasi hubungan antara variabel independen dengan variabel dependen sedangkan pada uji moderasi return on equity didapatkan hasil bahwa variabel tersebut mampu memoderasi hubungan variabel ukuran dewan komisaris dengan corporate social responsibility disclosure.
The Influence Brand Identity, Brand Leadership, and Brand Comunication toward Job Satisfaction Rini Safitri; Feri Dwi Riyanto; Indah Yuliana
APMBA (Asia Pacific Management and Business Application) Vol 9, No 1 (2020)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

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

Abstract

Employees are pivotal resources for the organization as their various interactions among many levels in the employment experience that led to strong brands. Brand identity is the foundation in employer marketing that complement in training, social event, and mentor programs.. In this research, survey were conducted in telecommunication industry resulting 165 employee responses.  Smart PLS was done to test the hypotheses, resulting that brand identity, brand leadership and brand communication influenced job satisfaction. This finding is in line with previous research where branding technique by employer not only cause employee turnover to drop, but also create benefits such as increased employee satisfaction, customer satisfaction and loyalty, and a positive image among other stakeholders. It is suggested that organization to promote  employer branding includes brand identity, brand leadership, and brand communication for future business strategies.
MODEL PENERAPAN DAN POTENSI WAKAF SAHAM DI INDONESIA Indah Yuliana; Surya Perdana Hadi
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 5, No 2 (2019): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.535 KB) | DOI: 10.24815/jped.v5i2.13934

Abstract

Dalam perkembangannya objek-objek wakaf baru seperti wakaf uang, saham dan surat berharga muncul sebagai hasil ijtihad ulama berdasarkan motif memaksimalkan manfaat yang akan dirasakan oleh penerimanya. Indonesia merupakan negara dengan penduduk mayoritas muslim. Seiring dengan kian maraknya gaya hidup halal, maka hal tersebut juga berpengaruh kepada gaya investasi masyarakat dengan munculnya bursa saham syariah dan terus berkembang. Di Indonesia sendiri akan di launching program wakaf saham oleh otoritas terkait. Tujuan dari penelitian ini adalah untuk mengetahui model penerapan wakaf saham di Indonesia nantinya serta untuk mengetahui bagaimana perkiraan potensi wakaf saham di Indonesia Penelitian ini menggunakan pendekatan kualitatif dan dikategorikan sebagai studi pustaka menggunakan metode metasintesis. Hasil menunjukkan bahwa terdapat dua model pengelolaan wakaf saham di Indonesia. Sedangkan potensi dari wakaf saham sangat besar, ditinjau dari jumlah umat Islam di Indonesia, jumlah investor saham syariah dari tahun ke tahun serta jumlah emiten saham syariah pada bursa.
Pengaruh Return on Assets, Current Ratio dan Firm Size Terhadap Prediksi Kebangkrutan Dengan Struktur Modal sebagai Variabel Moderasi Mita Ayu Safitri; Indah Yuliana
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4517

Abstract

This study aims to determine: the prediction results of bankruptcy in basic and chemical industry companies listed on the IDX for the 2016-2019 period and to determine the effect of return on assets, current ratio and company size on financial distress. Based on the purposive sampling method, there were 38 companies sampled. The method of analysis used is descriptive statistical method using Moderated Regression analysis tools. The results of this study indicate that the current ratio has a significant positive effect on financial distrees. Return on assets and company size have no effect on financial distrees. Capital structure is able to moderate the relationship between return on assets and financial distress. The capital structure is unable to moderate the relationship between current ratios and company size to financial distress in basic industrial and chemical companies. By using the Grover model, it can be that of the thirty eight samples all companies have no potential.
DIVERSITY OF THE EXECUTIVE BOARD, INVESTMENT DECISIONS, AND FIRM VALUE: IS GENDER IMPORTANT IN INDONESIA? Indah Yuliana; Kholilah Kholilah
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (848.899 KB) | DOI: 10.22219/jrak.v9i3.10019

Abstract

The purposes of this research are to determine the effect of executive board gender diversity on firm value. Gender diversity shows that companies do not discriminate while evaluating employee performance. This diversity affects the fair competition conducted by employees to show the best performance so they can occupy the highest positions in the company. Gender diversity has the impact of a difference in the level of optimism, confidence, and risk preferences. The feminine nature of women influences the quality of investment decision making, which has an impact on increasing company value. The signalling theory is used to describe the stakeholders perceived on investment decision making by female CEOs. Research using PLS in LQ45 registered companies in Indonesian Stock Exchange for the years 2014-2017. The results showed that investment decisions affect the value of the firm. Besides, the composition of the female CEO can moderate the relationship between investment decisions and firm value. The results of the research have implications for the support of increasing gender diversity in companies because the patriarchal culture adopted in Indonesia causes male domination in decision making both in the family, community or the working environment.
Efek Mediasi Profitabilitas: Modal Intelektual, Diversifikasi Pendapatan dan Nilai Perusahaan Windie Yustyarani; Indah Yuliana
Esensi: Jurnal Bisnis dan Manajemen Vol 10, No 1 (2020)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v10i1.15564

Abstract

This study aims to examine and analyze the effect of intellectual capital and income diversification on firm value mediated by profitability. This study uses secondary data from annual reports on banks listed on the Indonesia Stock Exchange in 2013-2018. There are 30 banking samples in this study based on established criteria (purposive sampling). Data analysis using the WarpPLS 6.0 program. The results shows that intellectual capital had a positive effect on profitability and on company value, income diversification had a negative effect on profitability, while it was found to have no effect on company value, profitability had a positive effect on company value, intellectual capital had an indirect effect on firm value mediated by profitabilit with partial mediation, while mediation is not supported by the indirect effect of Diversification of Revenue on Company Value.
Mampukah Kecerdasan Spiritual Memoderasi Hubungan Faktor Demografi dalam Mengelola Keuangan Pribadi Mahasiswa? Nurul Humairo; Indah Yuliana
Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 2 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v9i2.13236

Abstract

This study examines the effect of demographic factors on personal financial management with spiritual intelligence as a moderating variable. The sampling technique is proportionate random sampling, the number of research samples 388 students of State Islamic University Maulana Malik Ibrahim Malang. The test results indicate an influence on personal financial management. The positive influence of demographic factors with age characteristics on personal financial management. As for the characteristics of the sex found no influence on personal financial management. Spiritual intelligence as a moderating variable is able to strengthen the relationship between demographic factors and personal financial management of State Islamic University Maulana Malik Ibrahim Malang students. Education providers to design finance education patterns can use the implications of this study for students.
Effect of Advertising, Sales Promotion, Publicity and Personal Selling on Customer’s Saving Decisions : Case Study at Baitul Maal Wa Tamwil UGT Nusantara Sub-Branch Muncar, Banyuwangi Abdul Rouf; Zuni Fitrowati; Indah Yuliana
Iqtishodia: Jurnal Ekonomi Syariah Vol. 6 No. 2 (2021): September
Publisher : Department of Islamic Economic Law, Institut Agama Islam (IAI) Al-Qolam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v6i1.629

Abstract

Promotion Mix is the maximum effective device to draw and keep customers. This study aims to analyze the impact of advertising, sales promotion, publicity, and personal selling on customer decisions to save at BMT UGT Nusantara Sub-Branch Muncar Banyuwangi. This study  was quantitative, the sample used was 100 customers. Data series strategies on this examine are questionnaires and documentation. Data evaluation the usage of validity take a look at, normality take a look at, classical assumption take a look at, and more than one linear evaluation take a look at the usage of SPSS 25. This study conclude that an effects of Advertising (X1), Sales Promotion (X2), Publicity (X3), and Personal Selling (X4) was significant and positif impact concurrently on customer’s saving decisions, while private promoting variable has in significant impact on on customer’s saving decisions.
MENGUKUR EFISIENSI KINERJA KEUANGAN BADAN AMIL ZAKAT NASIONAL (BAZNAS): PENDEKATAN METODE DATA ENVELOPMENT ANALYSIS (DEA) Much. Maftuhul Fahmi; Indah Yuliana
I-Finance Journal Vol 5 No 2 (2019): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v5i2.4913

Abstract

National Amil Zakat Agency (BAZNAS) as the official amil management body owned by the government has the duty to collect, manage, and distribute zakat on a national scale. BAZNAS itself still has the potential for the collection of zakat that continues to grow, given the accumulation of muzakki funds conducted by BAZNAS is only 1% of GDP (Gross Domestic Product) of Indonesia. The potential possessed by BAZNAS is still constrained by conditions that hinder the process of collecting zakat, so it is necessary to optimize the collection of zakat. One way to optimize BAZNAS performance is to measure its efficiency. Therefore, the purpose of this study is to analyze the efficiency of BAZNAS financial performance. The method used is the Data Envelopment Analysis (DEA) method with the assumption of Constant Return Scale (CRS) and Variable Return Scale (VRS). The measurement of efficiency is processed through the Banxia Frontier Analyst 4.0 software. The BAZNAS research observation period was five years, starting from 2013 to 2017. The research variables used included pooled funds, fixed assets, managed assets, and salary ‘amiline as input variables and channeled funds and operational costs as output variables. The results showed that BAZNAS during the period 2013 to 2017 had reached an efficient value of 100 percent. This is evidenced from the actual value that has reached the target value.
Pengaruh Gross Domestic Product (GDP) terhadap Tingkat Kemiskinan di Indonesia dengan Zakat Distribution sebagai Variabel Moderasi pada Tahun 2011-2020 Abdullah Yuqdha Ada'uddin; Indah Yuliana
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 6 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.343 KB) | DOI: 10.47467/alkharaj.v4i6.1032

Abstract

This study aims to examine effect of the Gross Domestic Product variable on the poverty level in Indonesia with the distribution of zakat as a moderating variable. The research method that we use is descriptive quantitative research with secondary data types that can be accessed through the website of the Indonesian Central Statistics Agency (BPS) and the PPID Baznas RI Information Management and Documentation Officer website. Data analysis was carried out using the eview 12 application to determine the effect of Gross Domestic Product on poverty levels in Indonesia. Then, the Moderated Regression Analysis (MRA) test was conducted to find the moderating effect of zakat distribution on the relationship between gross domestic product and poverty level in Indonesia. The results showed that the Gross Domestic Product had no significant effect on the poverty level in Indonesia. Meanwhile, the moderation test conducted shows that the distribution of zakat does not directly moderate the relationship between gross domestic product and the poverty level in Indonesia.