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THE INFLUENCE OF RETURN ON ASSETS, LEVERAGE, SIZE, AND CAPITAL INTENSITY ON TAX AVOIDANCE Hendrik Maula; Muhammad Saifullah; Nurudin Nurudin; Faris Shalahuddin Zakiy
AFEBI Accounting Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.238 KB) | DOI: 10.47312/aar.v4i01.223

Abstract

This study aims to examine the effect of Return On Assets, Leverage, Size, and Capital Intensity to tax avoidance. The purpose of this study is to provide empirically evidance about the effect of  Return On Assets, Leverage, Size and Capital Intensity to tax avoidance. The independent variables of this study are Return On Assets, Leverage, Size and Capital Intesity. The dependent variable is tax avoidance measured by Effective Tax Rate (ETR). The population in this study are 48 property and real estate companies listed in Indonesian Stock Exchange (IDX) in period of 2013–2017. Sample was collected by purposive sampling method, total 28 property and real estate companies were taken as study’s sample. Analysis method of this research used multiple regression. The result showed that the return on assets and leverage signifficant effect on the tax avoidance. While size and capital intensity does not signifficant effect of the tax avoidance. Keywords: Capital Intensity, Leverage, Return on Assets, Size, Tax Avoidance
Analysis Of The Effect Of Islamic Product Attributes, Servicescape, And Interpersonal Communications On Customer Satisfaction Bank BTN Syariah KCPS Ngaliyan Nurudin Nurudin; Khoirul Anwar; Hidayaturrosyida Hidayaturrosyida
AL-ARBAH: Journal of Islamic Finance and Banking Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2020.2.2.7328

Abstract

Purpose - This study aims to determine the effect of Islamic product attributes, service scape, interpersonal communication on customer satisfaction at Bank BTN Syariah KCPS Ngaliyan.Method - The method used in this research is quantitative method, where this method is carried out by distributing questionnaires to BTN Syariah KCPS Ngaliyan customers. Samples were taken as many as 100 respondents with incidental sampling technique.Result - The results show that the variable attributes of Islamic products, servicescape, and interpersonal communication have a positive and significant effect on customer satisfaction of BTN Syariah KCPS Ngaliyan.Implication - This research can be used for references related to matters that affect customer satisfaction.Originality- This study analyzes the variable attributes of Islamic products, servicescape, and interpersonal communication on customer satisfaction. 
Marketing Strategy on Hasanah Saving Products at KSPPS Berkah Mitra Hasanah Semarang Nurudin Nurudin
AL-ARBAH: Journal of Islamic Finance and Banking Vol 3, No 2 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2021.3.2.10104

Abstract

AbstractPurpose - This study aims to find out what a hasanah savings product is and the marketing strategy implemented by KSPPS Berkah Mitra Hasanah Semarang.Method - This research is a type of field research conducted at KSPPS Berkah Mitra Hasanah Genuk Semarang to explore relevant data or primary and secondary data sources. The author collects data by interview, observation, and documentation. The collected data is then analyzed by analytical descriptive method.Result - The marketing strategy carried out by KSPPS Berkah Mitra Hasanah is advertising by KSPPS Berkah Mitra Hasanah in the form of brochures, internet, MMT and souvenirs. In addition to advertising, there is also personal selling, in practice marketing KSPPS Berkah Mitra Hasanah serves and influences, offers, and directly disseminates its products to partners. There is also publicity carried out by KSPPS Berkah Mitra Hasanah through tausiyah activities at the school foundation which is a mandatory activity once a month in the last week of the month accompanied by door prizes.Implication - This research can be used as a reference in marketing KSPPS Berkah Mitra Hasanah hasanah savings products.Originality- The marketing strategy used in marketing KSPPS Berkah Mitra Hasanah hasanah savings products in Semarang is through advertising in the form of brochures, internet, MMT and souvenirs, besides that there are tausiyah activities and door prizes. 
Pengaruh Tingkat Pendidikan, Literasi Keuangan Syariah, Dan Kebudayaan Terhadap Minat Menabung Santri Kota Semarang Dengan Religiusitas Sebagai Variabel Moderasi Nurudin Nurudin; Johan Arifin; Anang Ma'ruf
EL MUDHORIB : Jurnal Kajian Ekonomi dan Perbankan Syariah Vol. 2 No. 1 (2021)
Publisher : Program Studi Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.739 KB) | DOI: 10.53491/elmudhorib.v2i1.79

Abstract

Seiring berjalannya waktu dunia perbankan mengalami kemajuan pesat terutama perbankan syariah, baik dari segi fasilitas ataupun pelayanannya. Perbankan syariah tentunya perbankan yang tidak menerapkan bunga dalam segala transaksinya. Indonesia merupakan salah satu negara yang masyoritas memiliki penduduk beragama muslim dan memiliki latar belakang pendidikan di bidang keagamaan, contoh saja pesantren. Pesantren merupakan lembaga pendidikan dengan latar belakang agama islam dan peserta didik dari pesantren disebut santri. Para santri khusunya di Kota Semarang memiliki berbagai macam tingkat pendidikan, pengetahuan akan literasi keuangan syariah, kebudayaan yang mereka bawa dari daerah asal dan juga tingkat religiusitas yang beragam. Dengan adanya fenomena ini, maka dilakukanlah penelitian dengan judul ” Pengaruh Tingkat Pendidikan, Literasi Keuangan Syariah, dan Kebudayaan terhadap Minat Menabung Santri Kota Semarang dengan Religiusitas sebagai Variabel Moderasi (Studi Kasus Pondok Pesantren Assalafiy Al-Asror Kecamatan Gunungpati Kota Semarang)”. Dengan adanya penelitian ini diharapkan dapat memberikan manfaat bagi berbagai pihak terutama dalam hal pengetahuan yang memiliki keterkaitan dengan tingkat pendidikan, literasi keuangan syariah, kebudayaan, religiusitas dan meinat menabung di bank syariah. Dalam penelitian ini peneliti menggunakan metode penelitian kuantitatif dengan menggunakan pengisian angket untuk pengumpulan data. Penentuan jumlah sampel dengan menggunakan rumus slovin yang menghasilkan 90 responden dari 600 populasi. Teknik analisis pada penelitian ini menggunakan uji reabilitas, uji validitas, uji koefisien determinasi R2, uji F, uji t, uji multikolineritas, uji normalitas, uji heteroskedastisitas, uji Moderated Regression Analisis (MRA). Penelitian ini menghasilkan keseluruhan variabel independen (tingkat pendidikan, literasi keuangan syariah, dan kebudayaan) memiliki pengaruh terhadap variabel dependen (minat menabung) dengan nilai Fhitung sebesar 154.020 dengan nilai probabilitas sebsar 0,000. Uji t menghasilkan variabel literasi keuangan syariah dan kebudayaan memiliki pengaruh positif signifikan terhadap minat menabung sedangkan variabel tingkat pendidikan mmeiliki pengaruh positif tidak signifikan dengan nilai signifikansi sebesar 0,170. Variabel religiusitas tidak mampu memoderasi variabel tingkat pendidikan, literasi keuangan syariah dan kebudayaan terhadap minat menabung santri Kota Semarang.
Competitive Advantage: Influence of Innovativeness, Marketing Sensing Capabilities and Brand Image on Marketing Performance MSE’s Nurudin Nurudin; Muyassarah Muyassarah; Laily Nur Asyifa
At-Taqaddum Vol 13, No 2 (2021)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v13i2.13380

Abstract

Marketing performance is one of the important factors in realizing business goals. Marketing performance is influenced by various factors. This study aims to determine the effect of innovation, marketing sensing ability and brand image on competitive advantage to realize marketing performance. This research is based on a case study of Batik MSEEs in Central Java. This study uses data analysis The Structural Equation Modelling (SEM) with the number of samples used as many as 169 respondents. The results of this study indicate that innovation, marketing sensing ability, brand image, have a positive and significant effect on competitive advantage. Innovation, marketing sensing ability, brand image, competitive advantage proved to have a significant positive effect on Marketing Performance. Thus, to improve marketing performance, MSMEs need to improve innovation, marketing sensing capabilities and brand image for competitive advantage.
Mobile Banking Services : Security, Guarantee And Service Credibility On Customer Satisfaction Of Bank Syariah Indonesia Nurudin; Nur Huda; Muhammad Dinu Nasoihul Umam
EL MUDHORIB: Jurnal Kajian Ekonomi dan Perbankan Syariah Vol. 3 No. 2 (2022)
Publisher : Program Studi Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

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

Abstract

The purpose of this study was to determine the effect of security relationships, guarantees, credibility on customer satisfaction. The total population in this study was 1,939 students with a sample of 96 FEBI student respondents from the 2017-2020 UIN Walisongo Semarang. The research data is in the form of quantitative data with data analysis techniques using SPSS tools. The results showed that the security variable had no significant effect on customer satisfaction, the guarantee variable had no significant effect on customer satisfaction, while the credibility variable had a significant effect on customer satisfaction.
PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB), INFLASI DAN INDEKS PEMBANGUNAN MANUSIA (IPM) TERHADAP TINGKAT PENGANGGURAN JAWA TENGAH Nurudin Nurudin; Ali Murtadho; Yeni Rahayu
Indonesian Journal of Thousand Literacies Vol. 1 No. 1 (2023): Indonesian Journal of Thousand Literacies
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.489 KB) | DOI: 10.57254/ijtl.v1i1.12

Abstract

Unemployment has a lot of impact on economic, social, political and cultural life. Unemployment also curbs national development and the level of social welfare. Central Java as a province with the third largest population in Indonesia, with more than half of its population being the workforce, is also struggling to get rid of unemployment. The large population makes unemployment a separate problem in Central Java. This study aims to determine the effect of Gross Regional Domestic Product (GRDP), Inflation, and Human Development Index (HDI) on the unemployment rate in Central Java in 2010-2019. The data used is a time series, obtained from Statistics Indonesia (BPS). While the technical analysis used is multiple regression analysis. The results of this study show that GRDP has no significant effect on the unemployment rate in Central Java in 2010-2019, inflation has no significant effect on the unemployment rate in Central Java in 2010-2019, and HDI has a negative and significant effect on unemployment rate in Central Java in 2010-2019. Then simultaneously GRDP, inflation, and HDI have significant effect on the unemployment rate in Central Java in 2010-2019.
Pengaruh Marketing Innovativeness dan Market Sensing Capabilities terhadap Marketing Performance UMKM Batik Jawa Tengah Nurudin Nurudin
Jurnal Manajemen Dayasaing Vol 25, No 1 (2023): Manajemen Dayasaing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v25i1.20637

Abstract

The main purpose of this study is to determine the effect of the relationship between marketing innovation and market sensing capability on marketing performance. The total population in this study was 1,364 SMEs of Central Java Batik, then the sampling method was purposive sampling technique with a sample of 100 respondents. The data of this research is in the form of quantitative data with data analysis techniques using SPSS tools. The results show that the coefficient of marketing innovation variable is 0.255 with p value = 0.001 0.05 which means marketing innovation has a positive and significant effect on marketing performance and market sensing capability variable obtained a coefficient of 0.336 with p value = 0.000, because p value 0.000 0.05 so market sensing ability has a positive and significant effect on marketing performance
THE INFLUENCE OF RETURN ON ASSETS, LEVERAGE, SIZE, AND CAPITAL INTENSITY ON TAX AVOIDANCE Hendrik Maula; Muhammad Saifullah; Nurudin Nurudin; Faris Shalahuddin Zakiy
AFEBI Accounting Review Vol. 4 No. 1 (2019): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v4i01.223

Abstract

This study aims to examine the effect of Return On Assets, Leverage, Size, and Capital Intensity to tax avoidance. The purpose of this study is to provide empirically evidance about the effect of  Return On Assets, Leverage, Size and Capital Intensity to tax avoidance. The independent variables of this study are Return On Assets, Leverage, Size and Capital Intesity. The dependent variable is tax avoidance measured by Effective Tax Rate (ETR). The population in this study are 48 property and real estate companies listed in Indonesian Stock Exchange (IDX) in period of 2013–2017. Sample was collected by purposive sampling method, total 28 property and real estate companies were taken as study’s sample. Analysis method of this research used multiple regression. The result showed that the return on assets and leverage signifficant effect on the tax avoidance. While size and capital intensity does not signifficant effect of the tax avoidance. Keywords: Capital Intensity, Leverage, Return on Assets, Size, Tax Avoidance