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Disclosure Of Islamic Ethical Identity, Islamic Intellectual Capital, Company Size And Financial Performance Of Sharia Banking Bayu Tri Cahya; Puji Wahyu Hidayanti; Nur Kholis; Umi Hanifah
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3700

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan identitas etis islam, Islamic intellectual capital, dan ukuran perusahaan terhadap kinerja keuangan perbankan syariah yang diproksikan dengan Return on Assets (ROA). Variabel pengungkapan identitas etik Islam diproksikan dengan indeks identitas etik, variabel modal intelektual Islam diproksikan dengan iB-VAIC TM , variabel ukuran perusahaan diproksikan dengan logaritma natural dari total aset. Penelitian ini menggunakan penelitian asosiatif dengan desain pendekatan kuantitatif. Populasi dan sampel dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan periode 2016-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling yang diperoleh 10 Bank Umum Syariah dan data yang digunakan sebanyak 36 data. hipotesis diuji dengan menggunakan analisis regresi berganda dengan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pengungkapan identitas etis Islam dan modal intelektual Islam secara parsial berpengaruh positif terhadap kinerja keuangan perbankan syariah yang diproksikan dengan Return on Assets (ROA). Sedangkan variabel ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan perbankan syariah yang diproksikan dengan ROA.
THE PROPER WAGE FOR WORKERS DURING THE COVID-19 PANDEMIC ACCORDING TO THE GOVERNMENT REGULATION PERPECTIVE NUMBER 78 OF 2015 CONCERNING WAGES Zanuar Bayu Pamungkas; Cholifatu Rohmah; Aris Prio; Umi Hanifah; Agus Suyatno
International Journal of Law and Legal Ethics Vol 2 No 1 (2021): Vol 2 Issue 1 April 2021
Publisher : DUTA BANGSA UNIVERSITY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.007 KB) | DOI: 10.47701/ijlle.v2i1.1321

Abstract

Wages are an absolute that couldn’t be avoided. Wages are the companies’ obligation to their workers for their reciprocal efforts for the sake of the companies. However, during the covid-19 pandemic, there are obstacles to this wage, such as wage’s cut, suspension of THR, until housing of workers or layoffs. This study is intended to determine the implementation of government regulation number 78 of 2015 about wages for workers. This study uses empirical juridical based on online forms distributed via Google form. From this study the authors found several things that considered the case, there are delays, wage deductions and THR. In this problem, the average of it is caused by less income from consumers. Therefore, the government issued Government regulation number 78 of 2015 about Wages and Circular letter (SE) Number M/6/HK.04/IV/2021 About the Implementation of Provision of Religious Holiday Allowances in 2021 for workers/ laborers in companies. Whether the companies do not enforce the applicable regulations, it will be considered as a crime. According of legislation, the government had carried out the legal accountability to workers or laborers.
Analisis Yuridis Pengupahan Tenaga Kesehatan Kontrak Di Rumah Sakit Oktavia Eko Anggraini; Aris Prio Agus Santoso; Erna Chotidjah Suhatmi; Umi Hanifah
Jurnal Bisnis Manajemen dan Akuntansi Vol. 1 No. 2 (2021): Vol 1 No 2 Tahun 2021
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.061 KB) | DOI: 10.47701/bismak.v1i2.1207

Abstract

Pasal 28D ayat (2) UUD 1945 menjelaskan bahwa setiap orang berhak bekerja serta mendapat imbalan danperlakuan yang adil dan layak dalam hubungan kerja. Dijelaskan dalam pasal 90 ayat (1) UU No. 13 tahun 2003 tentangketenagakerjaan disebutkan bahwa pengusaha pengusaha dilarang membayar upah rendah dari upah minimum. Persoalan yangterjadi dilapangan, beberapa tenaga kesehatan honorer mendapat upah lebih rendah dari upah minimum. Permasalahan dalampenelitian ini adalah bagaimana pengupahan tenaga kesehatan kontrak di rumah sakit dan bagaimana pertanggungjawabanhukum yang diberikan terhadap tenaga kesehatan kontrak sebagai pemberi jasa layanan kesehatan. Metode penelitian inimenggunakan pendekatan yuridis sosiologis dengan pengumpulan data dari studi lapangan dan studi pustaka. Untukmengetahui apakah ada singkronisasi antar peraturan yang berlaku dengan praktik dilapangan. Data yang diperoleh dianalisissecara kualitatif.
Enpowerment Strategy of Kandri Tourism Village Through Technology Information Media Umi Hanifah; Bayu Tri cahya; Miftah Nurul Khaqiqi; Fitri Handayani
Proceeding of International Conference on Science, Health, And Technology 2021: Proceeding of the 2nd International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.718 KB) | DOI: 10.47701/icohetech.v1i1.1141

Abstract

Tourism is a sector that plays an important role in improving the economy of a country. One of the efforts to empower people living in rural areas is through the tourism sector because the potential tourism in Indonesia is in rural areas. The purpose of this article is to reveal how the economic conditions of the Kandri village community are and how the community empowerment strategy to form a tourism village. This research was conducted in Kandri Village, Gunungpati District, Semarang Regency. This research uses qualitative methods by collecting data based on interviews, observation and documentation. The approach in this study uses the phenomenology approach. The results showed an increase in income among the people of Kandri Village after being turned into a Kandri Tourism Village, then in terms of facilities there were also improvements that supported the comfort of the visitors. In terms of analysis, namely Strengths, it can be seen that the management of tourism in Kandri Village is completely handled by the Kandri Village manager through the media of information technology. Weaknesses (Weaknesses) in tourism management is that direct tourism management is still carried out by people who live in tourism objects, while in terms of Opportunities (opportunities) there are the many potential tourist objects in Semarang Regency as regional tourism development. Threats are the changing of policies for the implementation of activities, so that the implementation of activities does not run effectively.
ANALYSIS OF LEVERAGE ON FIRM VALUE THAT IS MODERATED BY CARBON EMISSION DISCLOSURE Umi Hanifah; Rayhan Gunaningrat
Proceeding of International Conference on Science, Health, And Technology Proceeding of the 3rd International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.968 KB) | DOI: 10.47701/icohetech.v3i1.2193

Abstract

The purpose of this study is to investigate the role of carbon emission disclosures in moderating the effect of firm characteristics such as leverage on firm value. This study's sample companies are manufacturing firms that are listed on the Indonesia Stock Exchange between 2015 and 2021. Leverage are the independent variables in this study. The dependent variable in this study is the company's value, and the moderating variable is carbon emission disclosure. The fixed effect model is the analytical method used. According to the test results leverage has no direct positive effect on firm value and leverage has a negative effect on firm value that is moderated by CED.
Determinan Minat Penggunaan Paylater pada Masyarakat Kota Surakarta: Peran Literasi Keuangan dan Inklusi Keuangan Berlian Eva Yoruna; Umi Hanifah; Indra Hastuti
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 2 (2026): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i2.12387

Abstract

The rapid development of financial technology has led to the increasing use of paylater as an alternative digital payment method. The convenience of access and the speed of transactions have made paylater increasingly popular among the public. However, its use requires adequate financial literacy and access to formal financial services to ensure responsible financial decision-making. This study aims to analyze the factors influencing the intention to use paylater among the people of Surakarta city by examining the roles of financial literacy and financial inclusion. A quantitative approach was employed using primary data collected through an online questionnaire distributed via Google Forms. The sampling technique used was purposive sampling, resulting in a total of 100 respondents. The data were analyzed using multiple linear regression with SPSS Statistics 25 software. The research results indicate that financial literacy and financial inclusion influence the intention to use paylater services among the residents of Surakarta. The findings suggest that improving financial literacy and expanding financial inclusion can encourage individuals to make more appropriate financial decisions in using paylater services, enabling them to utilize these services according to their financial needs and capabilities.
Peran Burnout dalam Memediasi Pengaruh Gaya Kepemimpinan Digital terhadap Turnover Intention Karyawan CV XYZ Karanganyar Aprilia Eka Lativa; Agus Suyatno; Khabib Alia Akhmad; Umi Hanifah
AKSIOMA : Jurnal Manajemen Vol 5 No 2 (2026): AKSIOMA : Jurnal Manajemen [Agustus-Januari 2026]
Publisher : Program Studi Manajemen dan Magister Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Katolik Widya Mandira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30822/aksioma.v5i2.5738

Abstract

A digital leadership style does not automatically lower turnover intention, since burnout can still emerge among staff. This study examines the effect of digital leadership style on turnover intention, with burnout as a mediating variable among employees at CV XYZ Karanganyar. The design is explanatory with a quantitative approach. Data were collected via a Likert-scale questionnaire distributed to 77 employees selected through simple random sampling, then analyzed using SEM-PLS with SmartPLS 4.1. Findings show that digital leadership style has no significant direct effect on turnover intention, but has a negative and significant effect on burnout. Burnout, in turn, has a positive and significant effect on turnover intention and fully mediates the effect of digital leadership style on turnover intention in a negative and significant direction. Theoretically, the findings extend job demands-resources and social exchange theory via burnout's mediating role; practically, they suggest firms should manage burnout alongside strengthening digital leadership.
Keputusan Pembelian Produk Fashion pada TikTok Shop: Pengaruh Teknologi Influencer Marketing dan Interaksi Digital Kalangan Generasi Z Solo Raya Leny Arsita Sari; Agus Suyatno; Umi Hanifah; Triana Triana
JURNAL RISET MANAJEMEN (JURMA) Vol 4 No 3 (2026): September: JURNAL RISET MANAJEMEN (JURMA)
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v4i3.4643

Abstract

The rise of social commerce on TikTok Shop has reshaped how consumers, especially Generation Z, shop online, as this group increasingly relies on social media both to gather information and to purchase fashion items. Because TikTok is used so heavily, marketing approaches built around influencers and interactive digital engagement play a major role in shaping what consumers decide to buy. This research examines how influencer marketing and digital interaction affect fashion purchasing decisions among Generation Z consumers in the Solo Raya area. A quantitative, causal-associative method was applied, drawing on 100 purposively selected respondents who completed a Likert-scale questionnaire. Findings show that both influencer marketing and digital interaction exert a positive and significant influence on purchase decisions, whether considered separately or together.
Determinants of Biodiversity Disclosure: The Role of Institutional Ownership, Board Gender Diversity, and Environmental Performance Isnaina Azhuri; Umi Hanifah; Putri Intan Prastiwi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i1.3668

Abstract

Declines in species populations, habitat destruction, land-use changes, pollution, natural resource exploitation, and climate change can disrupt the availability of raw materials, supply chain stability, productivity, and the sustainability of business operations. These conditions demonstrate that the loss of biodiversity not only carries ecological consequences but can also pose operational, regulatory, reputational, and financial risks to companies. This study was conducted to analyze the effects of institutional ownership, board gender diversity, and environmental performance on biodiversity disclosure. A quantitative approach was applied using secondary data collected from annual reports, sustainability reports, and PROPER ratings of companies in the mining and agriculture sectors listed on the Indonesia Stock Exchange during the 2021-2025 period. The sample was selected using purposive sampling, and the data were analyzed using multiple linear regression. The results indicate that institutional ownership, board gender diversity, and environmental performance influence biodiversity disclosure, both partially and simultaneously. These results indicate that oversight by institutional investors, women’s representation on the board, and environmental performance contribute to increasing companies’ transparency regarding information related to biodiversity.