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Analysis Of Non-Performing Financing Factors In Sharia Savings And Loans Cooperative (KSPPS) Alfa Mar’atus Sholihah, Cirebon City Safitri, Nanda Aisyah; Sari, Linda; Sutirwan Wahdiat, Irwan; Mardi, Mardi
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.758

Abstract

Aims. This research was conducted to identify various factors contributing to the emergence of Non-Performing Financing (NPF) in the Sharia Cooperative Alfa Mar’atus Sholihah. Methods. This study uses a descriptive, qualitative approach categorized as field research. The main data source comes from primary data collected through observations, interviews, and documentation involving the secretary and employees of the Sharia Savings and Loans Cooperative Alfa Mar’atus Sholihah. Results. The findings indicate that the factors causing NPF in the Sharia Cooperative Alfa Mar’atus Sholihah consist of internal factors, such as the financing process and the profit-sharing system, as well as external factors, such as the character of customers and economic growth. Conclusions. Based on research at KSPPS Alfa Mar’atus Sholihah, internal and external factors influence Non-Performing Financing (NPF). Internally, while the financing system is adequate with proper education and monitoring, issues arise in installment payments and unclear profit-sharing agreements. Externally, NPF is affected by member characteristics like low repayment ability and reliance on stable economic growth. To reduce NPF, the cooperative should strengthen education, monitoring, and member engagement, while staying responsive to economic changes. Implications. These findings provide insights for the management of KSPPS Alfa Mar’atus Sholihah to improve financing procedures and customer education, as well as to consider customer characteristics and economic conditions in financing management
Pengaruh Media Sosial, Motivasi Belajar, dan Lingkungan Belajar terhadap Kemampuan Berpikir Kritis Siswa di SMK Negeri Jakarta Barat Asmaranti, Saskya Mely; Mardi, Mardi; Widyastuti, Umi
Jurnal Penelitian Ilmu Pendidikan Indonesia Vol. 4 No. 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpion.v4i3.664

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh media sosial, motivasi belajar, dan lingkungan belajar terhadap kemampuan berpikir kritis siswa SMK Negeri di Jakarta Barat. Pendekatan kuantitatif asosiatif kausal digunakan dengan sampel 141 siswa kelas XI jurusan Akuntansi Keuangan Lembaga dari SMKN 11, 17, dan 45, dipilih melalui teknik purposive sampling. Data dikumpulkan melalui kuesioner daring dan dianalisis menggunakan SPSS 26 dengan uji statistik deskriptif, validitas, reliabilitas, normalitas, multikolinearitas, heteroskedastisitas, serta regresi linier berganda. Hasil menunjukkan bahwa media sosial (β=0,069, p=0,035), motivasi belajar (β=0,452, p=0,000), dan lingkungan belajar (β=0,447, p=0,000) secara parsial dan simultan (F=105,483, p=0,000) berpengaruh positif dan signifikan terhadap kemampuan berpikir kritis, dengan lingkungan belajar memiliki pengaruh terkuat (B=0,959). Adjusted R² sebesar 0,760 menunjukkan 76% variasi kemampuan berpikir kritis dijelaskan oleh ketiga variabel, sedangkan 24% dipengaruhi faktor lain. Implikasinya, sekolah perlu mengintegrasikan media sosial secara strategis, meningkatkan motivasi intrinsik, dan menciptakan lingkungan belajar yang kondusif untuk mengoptimalkan keterampilan berpikir kritis siswa.
The Influence Of Intellectual Capital On Firm Value Diana, Nanda; Triana, Lili; Mardi, Mardi; Ulum, Itah Miftahul
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 5 (2024): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i5.104

Abstract

This study aims to analyze the effect of intellectual capital on firm value with Price Book Value (PBV) as the dependent variable, and VACA, VAHU, and STVA as independent variables. The population in this study are public companies listed on the Indonesia Stock Exchange and LQ45. The sampling method used in this study was purposive sampling method, with a total sample of 108 samples. As for analyzing data using multiple regression analysis. Meanwhile, the results of this study indicate that the VACA and VAHU variables have no effect on firm value, while the STVA variable affects firm value. The company will have a competitive advantage if it can codify corporate knowledge and build structural capital. therefore, companies need to consider other strategies for increasing firm value. Thus, this study makes a new contribution by examining the effect of intellectual capital on firm value in companies listed on the Indonesia Stock Exchange and included in the LQ45 index in 2019-2022. This research also provides a new understanding of the relationship between intellectual capital and firm value in the context of public companies in Indonesia.
THE EFFECT OF RECRUITMENT, SELECTION AND MOTIVATION TO PERFORMANCE OF EMPLOYEES AT DATACOMM DIANGRAHA COMPANY R Sudiarditha, I Ketut; Supriyanto, Agus; Mardi, Mardi
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 8 No. 1 (2017): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.29 KB) | DOI: 10.21009/JRMSI.008.1.05

Abstract

In this study, the goal is to test empirically the effect of recruitment, selection and motivation of the employee performance at Datacomm Diangraha Company. The samples used were employees of Datacomm Diangraha especially the engineers with the total number of respondents was 126. The analysis used a linear regression, this research examines four variables: Recruitment (X1), Selection (X2) and Motivation (X3) as independent variables, and Performance employees (Y) as the dependent variable. Partial test shows that the recruitment effect of 0175 (positive and significant) on the performance. While the selection is also influenced significantly by 0347 on employee performance. And further motivation for 0295 was a significant influence on employee performance.Measurement model analysis in this study showed that all variables have met the criteria of validity and reliability, while at the structural model analysis shows that testing of hypotheses H1, H2, and H3 supports the hypothesis proposed. The resulting model of the independent variables and the effect on the dependent variable is Y = 16,408 + 0175 0347 X1 + X2 + X3 0295. The study concluded that the recruitment, selection and motivation affect the performance of employees with the results affect the performance of 95%, while 5% is determined by other variables. Keyword : recruitment, selection, motivation, linear regression
THE IMPACT OF COMPANSATION AND MOTIVATION TO EMPLOYEES’ JOB SATISFACTION AT PT PELOPOR AVONTURIR CAMPINDO JAKARTA Tjalla, Awaluddin; Angga, Gregorius; Mardi, Mardi
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 8 No. 1 (2017): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.123 KB) | DOI: 10.21009/JRMSI.008.1.10

Abstract

This research is to find out how is the employees’ job satisfaction at PT Pelopor, and how the impact of compansation and motivation to job satisfaction. Research will be conducted at PT. Pelopor Avonturir Campindo. In accordance with the title, then that will be examined are all employees of PT. Pelopor Avonturir Campindo. This study does not use samples, so the entire population to be studied because the number of employees at PT. Pelopor Avonturir Campindo only numbered thirty- three (33) staff. And the result shown that (1) there is a significant effect between Job Satisfaction Employee Compensation for PT. Pelopor Avonturir Campindo, (2) There is a significant effect of Motivation on Employee Job Satisfaction PT. Pelopor Avonturir Campindo; (3) There is a significant influence jointly between Compensation and Motivation on Employee Job Satisfaction PT. Pelopor Avonturir Campindo.
THE EFFECT OF TAXES, FOREIGN OWNERSHIP, AND DEBT COVENANT ON TRANSFER PRICING WITH FIRM SIZE AS MODERATION Anjani, Sela; Handarini, Dwi; Mardi, Mardi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 8 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i8.2212

Abstract

The purpose of this research is to verify and investigate the moderating effect of firm size on the effects of taxes, foreign ownership, and debt covenants on transfer pricing. Financial reports and annual reports of companies that were listed on the Indonesia Stock Exchange (IDX) for 2020-2021 are used as secondary data sources in this research with a quantitative approach. Based on the purposive sampling technique, 71 companies were obtained that met the criteria, bringing the total sample to 142 data. Multiple regression analysis uses the Ordinary Least Square (OLS) approach with the help of the EViews 12 application. The research's findings demonstrate that foreign ownership and debt covenants have an effect on transfer pricing, but taxes have no effect on transfer pricing. Then firm size cannot moderate taxes and debt covenants on transfer pricing, but can moderate the influence of foreign ownership on transfer pricing. Simultaneously, tax, foreign ownership, debt covenants, firm size as a moderating variable, and interaction variables influence transfer pricing with the coefficient of determination in this study only being 17.55%, which means there are still 82.45% of other variables that can influence transfer pricing.
Pengembangan Pembelajaran Daring dan Media Online Terhadap Kemandirian Belajar yang Dimediasi Motivasi Belajar Siswa SMA Yogi, Namira Dwi Martina; Mardi, Mardi; Pratama, Aditya
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 4 No. 2 (2023): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v4i2.397

Abstract

Technology has an important role, because it can improve the quality of education. The use of online media in the e-learning process is very important for transferring knowledge and can increase the effectiveness of online learning. Students who have high learning motivation are able to control their ability to learn independently. This study aims to examine the effectiveness of online learning and online media on learning independence mediated by learning motivation to explain this relationship. This research uses descriptive quantitative method. The sample used was 181 grade 11 high school students. The data in this study are primary data using a Likert scale. Sampling using proportional random. Data analysis technique used SmartPLS version 3.0 software. The results of the study stated that the Effectiveness of Online Learning had a positive and significant effect on Learning Independence, the Effectiveness of Online Learning had a positive and significant effect on Learning Motivation, Online Media had a positive and significant effect on Online Learning Effectiveness, Online Media had a positive and significant effect on Learning Independence, Online media has a positive and significant effect on learning motivation, learning motivation has a positive and significant effect on learning independence. The effectiveness of online learning has an effect on learning independence through learning motivation. Online media has a positive effect on learning independence through learning motivation. This research is an input for teachers to motivate students to learn independently and develop technological innovation and improve student learning abilities.
Pengembangan Prestasi Belajar Siswa yang di Mediasi Motivasi Belajar, Studi pada SMK Akuntansi di Bogor Jawa Barat Mulyawan, Putri Salsabila; Mardi, Mardi; Susanti, Santi
Jurnal Ilmiah Mandala Education (JIME) Vol 8, No 3 (2022): Jurnal Ilmiah Mandala Education (Agustus)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v8i3.3734

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dukungan orang tua dan fasilitas belajar di rumah terhadap prestasi belajar akuntansi keuangan melalui mediasi motivasi belajar di SMK Negeri di kota dan kabupaten Bogor. Pada penelitian ini menggunakan metode kuantitatif dengan category survey. Populasi terjangkau dalam penelitian ini berjumlah 140 responden dengan jurusan Akuntansi Keuangan dan Lembaga kelas X1 di SMK Negeri 1 Bogor dan SMK Negeri 2 Cibinong. Sampel yang digunakan sebanyak 103 responden dengan menggunakan teknik proportional random sampling. Teknik pengumpulan data menggunakan instrumen kuesioner. Teknik analisis data yang digunakan untuk uji hipotesis yaitu denganmenggunakan analisis jalur (path analysis) dan sobel test. Hasil dari penelitian ini menujukkan bahwa dukungan orang tua berpengaruh positif namun tidak signifikan terhadap prestasi belajar. Fasilitas belajar di rumah menunjukkan hasil yang positif dan berpengaruh signifikan terhadap prestasi belajar. Dukungan orang tua berpengaruh positif dan signifikan terhadap motivasi belajar. Fasilitas belajar di rumah berpengaruh positif dan signifikan terhadap motivasi belajar. Motivasi belajar berpengaruh positif dan signifikan terhdap prestasi belajar. Dukungan orang tua berpengaruh langsung dan tidak langsung terhadap prestasi belajar melalui mediasi motivasi belajar. Fasilitas belajar di rumah memiliki pengaruh langsung dan tidak langsung terhadap prestasi belajar melalui mediasi motivasi belajar. Penelitian ini menjelaskan prestasi belajar siswa SMK Negeri di Bogor dapat dikembangkan melalui perhatian orang tua dan tersedianya kelengkapan fasilitas belajar.
Transformasi Digital dalam Manajemen Pendidikan: Tantangan dan Peluang di Era Pendidikan 5.0 Fentyrina, Andi; Mardi, Mardi
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 3 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss3pp494-501

Abstract

Digital transformation in education management is an important step in realizing inclusive, adaptive, and sustainable education in the Education 5.0 era. By leveraging smart technologies such as artificial intelligence (AI), big data, and the Internet of Things (IoT), this transformation contributes to improved operational efficiency and learning quality. However, challenges such as the readiness of technology infrastructure, the capabilities of educators, and data security are obstacles that require strategic solutions. This research aims to explore the challenges and opportunities of digital transformation in education management, by analyzing how technology can be optimally applied to support educational goals. The research method used is a literature study, by analyzing relevant journal articles, books, and official reports in the last five years (2018–2023). The data was analyzed using content analysis methods to identify key themes, such as smart campus implementation, AI-based learning, and management strategies that support sustainability. The results of the study show that the application of digital technology can improve operational efficiency, support personalized learning, and create a more inclusive educational environment. However, the success of digital transformation requires infrastructure support, training of educators, and a collaborative approach across stakeholders. This research suggests the development of sustainability-oriented policies and adaptation to local values as the key to successful digital transformation in the education sector.
Analisa Manajemen Risiko Pada Aplikasi E-Smart Di BKPSDM Lombok Tengah Menggunakan ISO 31000 Wahyuni Putri, Sri; Ashari, Maulana; Mardi, Mardi; Fadli, Sofiansyah
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8323

Abstract

To make it easier to record daily activities at the BKPSDM (Agency for Personnel and Human Resources Development) Central Lombok district, the E-Smart application has been implemented, which is a website-based application used by all ASN (State Civil Apparatus) consisting of PNS. This application allows for threats and attacks that pose risks, which can disrupt the process of using the application. Therefore, this article aims to identify the risks in E-Smart application that focuses on the ISO 31000 Method.ISO 31000 is a framework published by the International Organization for Standardization which contains guidelines for implementing risk management.Based on this research, there are 4 possible risks that fall into the High Level of Risk, namely Misuse of Access Rights/Uses ID, Inappropriate Data and Information, Power Outages, Server Down.Next, there are 30 possible risks that fall into the medium level of risk, namely dust and dirt, human error, unscheduled maintenance, new employees who do not really understand the system workflow, hacking, vandalism (damaging facilities such as computer equipment), lack of human resources as a whole. quality and quantity, System Error, Lightning, Cybercrime, Application user interface that is difficult to understand, Corrupt/Damaged Data, Overheat on computer devices, Network Failure, Web service suddenly shuts down, network system failure/network disconnection, Database Overload, Full Memory, Failure to back up data, damage or dysfunction to hardware, Virus Attack, CCTV not functioning properly, Generator not functioning properly, Backup Failure (backup failure), Failed to update, Device theft, Loss Data, Earthquakes, Fires, Hacking of networks. And there is 1 possible risk that falls into the low Level of Risk, namely flooding. Then Risk Prevention is carried out with the aim of reducing the risks that occur. This prevention activity is still considered profitable because it can provide a sense of security. Because it does not completely eliminate risk, it is still possible to reduce the percentage of risk occurring