Claim Missing Document
Check
Articles

Found 37 Documents
Search

Pengaruh Faktor Determinan Sektor Perkebunan Kelapa Sawit terhadap Pertumbuhan Sektor Pertanian di Sumatera Utara: Suatu Analisis Muhammad Fitri Rahmadana
Outline Journal of Economic Studies Vol. 1 No. 1: October - March 2022
Publisher : Outline Publisher

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

Abstract

This research aims to investigate the impact of several factors, specifically, the area of oil palm plantations, oil palm production, and the number of workers in the agricultural sector on the agricultural sector's Gross Regional Domestic Product (GRDP) in North Sumatra Province. The study employs secondary data obtained from BPS North Sumatra Province, including PDRB variables in the agricultural sector, the area of oil palm plantations, palm oil production, and the number of workers in the agricultural sector in five districts, namely Asahan, Langkat, Labuhanbatu Utara, Labuhanbatu Selatan, and Labuhan Batu districts. The time series data span from 2008 to 2017. The Ordinary Least Square (OLS) method with a panel data regression estimation model using Eviews 10 was applied to analyze the data. The findings indicate that the collective effect of the independent variables, namely land area, production, and the total workforce of the agricultural sector, has a significant impact on the agricultural sector's GRDP. Furthermore, the results reveal that the land area and palm oil production variables have a positive and significant impact on the agricultural sector's GRDP in North Sumatra Province. In contrast, the labor force in the agricultural sector has a negative effect on the agricultural sector's GRDP in North Sumatra Province.This research aims to investigate the impact of several factors, specifically, the area of oil palm plantations, oil palm production, and the number of workers in the agricultural sector on the agricultural sector's Gross Regional Domestic Product (GRDP) in North Sumatra Province. The study employs secondary data obtained from BPS North Sumatra Province, including PDRB variables in the agricultural sector, the area of oil palm plantations, palm oil production, and the number of workers in the agricultural sector in five districts, namely Asahan, Langkat, Labuhanbatu Utara, Labuhanbatu Selatan, and Labuhan Batu districts. The time series data span from 2008 to 2017. The Ordinary Least Square (OLS) method with a panel data regression estimation model using Eviews 10 was applied to analyze the data. The findings indicate that the collective effect of the independent variables, namely land area, production, and the total workforce of the agricultural sector, has a significant impact on the agricultural sector's GRDP. Furthermore, the results reveal that the land area and palm oil production variables have a positive and significant impact on the agricultural sector's GRDP in North Sumatra Province. In contrast, the labor force in the agricultural sector has a negative effect on the agricultural sector's GRDP in North Sumatra Province.
The Influence of Industrial Work Experience and the Use of Social Media on the Entrepreneurial Interest of Class XII Marketing Students Sitanggang, Dormauli Berlyanti; Rahmadana, Muhammad Fitri
Economic: Journal Economic and Business Vol. 4 No. 3 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i3.1192

Abstract

This study aims to analyze the influence of industrial work practice experience and social media utilization on the entrepreneurial interest of Grade XII Marketing students at SMK Negeri 1 Medan. A quantitative approach with an ex post facto method was employed. The sample consisted of 64 students selected through a census technique. Data were collected using a questionnaire and analyzed using multiple linear regression with SPSS version 27. The results show that industrial work practice experience has a positive and significant effect on entrepreneurial interest (tcount = 5.751; sig. = 0.000), as does social media utilization (tcount = 3.171; sig. = 0.002). Simultaneously, both variables significantly influence entrepreneurial interest (Fcount = 36.285; sig. = 0.000). The coefficient of determination (R²) is 0.543, indicating that both independent variables contribute 54.3% to the variation in students’ entrepreneurial interest. These findings underscore the importance of hands-on experience and the strategic use of digital technology in fostering entrepreneurial spirit among vocational school students.
Analisis Determinan Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel, Restoran, dan Hiburan di Kota Medan Muhammad Fitri Rahmadana
Outline Journal of Management and Accounting Vol. 1 No. 1 (2022): June
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i1.77

Abstract

Regional tax revenue in Medan City has experienced a significant increase, thereby rendering local taxes as the primary source of financing for regional expenditures. Despite the limited fiscal capacity that stems from local revenue, local taxes continue to play a crucial role in enhancing tax revenue in Medan City. Pursuant to Law Number 28 Year 2011, the self-assessment system for collecting hotel, restaurant and entertainment taxes underscores the significance of taxpayer awareness in compliance with tax obligations and rights. This study aims to achieve two objectives. Firstly, to analyze the impact of tax knowledge, service quality, and tax audit on taxpayer awareness concerning payment of hotel taxes, restaurant taxes, and entertainment taxes in Medan City. Secondly, to examine the impact of tax knowledge, service quality, tax inspection, and taxpayer awareness on taxpayer compliance with respect to the payment of hotel taxes, restaurant taxes, and entertainment taxes in Medan City. The study employs quantitative research methods, utilizing both primary and secondary data sources obtained from the Medan City Revenue Service. Questionnaires were used to collect data, and accidental sampling was employed. Descriptive analysis and path diagram analysis were employed as analytical tools. The results of the hypothesis testing conducted by path analysis indicate that tax knowledge, service quality, and tax audits have a positive effect on taxpayer awareness of paying hotel taxes, restaurant taxes, and entertainment taxes in Medan City. Service quality and tax audits do not impact taxpayer compliance with paying hotel, restaurant, and entertainment taxes in the City of Medan. However, tax knowledge, tax inspection, and taxpayer awareness have a positive impact on taxpayer compliance with paying hotel taxes, restaurant taxes, and entertainment taxes in Medan City. This is due to the significant contribution made by hotel taxes, restaurant taxes, and entertainment taxes to local taxes in Medan City.
Pemetaan Minat Belajar Ekonomi pada Mahasiswa Universitas Swasta di Kota Medan Berdasarkan Karakteristik Individu: Suatu Studi Deskriptif Muhammad Fitri Rahmadana
Outline Journal of Management and Accounting Vol. 1 No. 2 (2022): December
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojma.v1i2.78

Abstract

The aim of this study is to explore the learning interests of accounting students based on individual characteristics. The population of this study is comprised of lecturers and students from the accounting program within the faculty of economics at private universities in Medan. Random sampling was used to select the participants. Data collection techniques included observation, documentary study, interviews, and questionnaires. Qualitative descriptive analysis was used to analyze the data. The results of the study showed that students are interested in learning accounting, although there are still some topics that they find difficult to understand. This is due to the fact that students come from different educational backgrounds and have different genders, and that their learning activities tend to only involve listening to lectures, taking notes, and doing assignments. Therefore, it is necessary to implement varied and innovative learning activities. A learning design using a learning model is needed to help lecturers create an effective, efficient, and engaging learning program, so that the learning outcomes for the introductory accounting course can be achieved.
Analysis of Asset and Financing Contribution to Islamic Banking Profit in Indonesia by Vector Autoregression (VAR) Method Nofinawati; Dede Ruslan; Muhammad Fitri Rahmadana; Nasution, Adanan Murroh
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i2.8463

Abstract

The profit growth of Islamic banks in Indonesia tends to decline from the Covid-19 period to date. However, the number of assets and the amount of financing of Islamic banks tend to increase from one period to the next. This article discusses the contribution of assets and financing to the profitability of Islamic banking in Indonesia. This article was created using quantitative research methods. The data comes from the Financial Services Authority (OJK), namely data related to the amount of profit, assets, and financing in the Sharia Banking Statistics report, especially Sharia Commercial Banks from 2019 to 2023. Then the analysis of the contribution between the variables of assets, financing and profits of Islamic banks was analyzed using an econometric approach, namely the Vector Auto Regression (VAR) Method. The results of this study show that the profit variable of the previous period has a negative contribution to the endogenous profit variable. However, asset and financing variables in the previous period contributed positively to endogenous profit variables. There has been no previous research that discusses the contribution of variable assets and financing to the profit of Islamic banking in Indonesia using Vector Autoregressive Models. In order for the profit of Islamic banks to always increase, Islamic banks must always increase the number of their assets by increasing the amount of financing disbursed.   Pertumbuhan laba bank syariah di Indonesia cenderung menurun dari periode Covid-19 hingga saat ini. Namun, jumlah aset dan jumlah pembiayaan bank syariah cenderung mengalami peningkatan dari satu periode ke periode berikutnya. Artikel ini membahas mengenai kontribusi aset dan pembiayaan terhadap profitabilitas perbankan syariah di Indonesia. Artikel ini dibuat dengan menggunakan metode penelitian kuantitatif. Data berasal dari Otoritas Jasa Keuangan (OJK), yaitu data terkait jumlah laba, aset, dan pembiayaan pada laporan Statistik Perbankan Syariah khususnya Bank Umum Syariah dari tahun 2019 sampai dengan tahun 2023. Kemudian analisis kontribusi antara variabel aset, pembiayaan dan laba bank syariah dianalisis dengan menggunakan pendekatan ekonometrika yaitu Metode Vector Auto Regression (VAR). Hasil temuan penelitian ini menunjukkan bahwa variabel laba periode sebelumnya memiliki kontribusi negatif terhadap variabel laba endogen. Namun, variabel aset dan pembiayaan periode sebelumnya berkontribusi positif terhadap variabel laba endogen. Belum ada penelitian sebelumnya yang membahas mengenai kontribusi variabel aset dan pembiayaan terhadap laba perbankan syariah di Indonesia dengan menggunakan Vector Autoregressive Models. Agar laba bank syariah selalu meningkat, maka bank syariah harus selalu meningkatkan jumlah asetnya dengan cara meningkatkan jumlah pembiayaan yang disalurkan.
IMPACT OF FINANCIAL DISTRESS SHOCK AGAINST FINANCIAL PERFORMANCE IN BANK MUAMALAT INDONESIA: TWO-STAGE LEAST SQUARE METHOD M. Fauzan; Dede Ruslan; Muhammad Fitri Rahmadana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1630

Abstract

Bank Muamalat Indonesia is able to maintain the overall stability of its financial system; however, the bank's distress level ranges from 0.10 to 0.65, and a score below 1.81 indicates a high risk of bankruptcy. The purpose of this research is to determine the simultaneous relationship between the financial performance and financial distress level of Bank Muamalat Indonesia. This research uses secondary data from 2010 to 2023, utilizing quarterly data. The analysis employs a quantitative method with simultaneous equation techniques using the Two Stage Least Square (TSLS) method. Based on the simultaneous test results, there is a simultaneous relationship between the financial performance model and financial distress, which is identified as over-identified. In the Financial Performance (ROA) equation model, financial distress has a significant negative effect, whereas CAR and NPF are not significant. However, FDR has a significant positive effect. In the Financial Distress (Z-Score) model, NPF and FDR have a significant impact, while Financial Performance (ROA) and economic growth have a significant negative impact. The implication is the importance of financial risk management and the financial health of banks. Recommendations include enhanced supervision and financial risk management, as well as policies that support stable economic growth.
MACRO ECONOMIC REVIEW OF JA KARTA ISLAMIC INDEX STOCK RETURNS Windari; Dede Ruslan; M. Fitri Rahmadana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1799

Abstract

This study tries to examine the problem of whether there is macroeconomic influence (inflation, Indonesian interest rates) on JII stock returns on the IDX. The data used in this study is secondary data using combined time series data (time period) with Cross Section data (8 selected companies) based on the annual financial statements of shares that are incorporated in the JII from 2018-2023. The results of both simultaneous and partial data processing show that Macroeconomics (inflation and Indonesian interest rates) affect stock returns with a significance level below 0.05. Stocks of companies classified in the Jakarta Islamic Index are those whose types, products, services provided, contracts, and management methods do not contradict Sharia principles. Similarly, regarding profit-sharing, it must also comply with Sharia principles, devoid of interest elements, as interest falls under usury, and activities involving usury are prohibited in the Sharia capital market in accordance with the fatwa decision of the National Sharia Council No: 40/DSN-MUI/X/2003.
ARIMA MODELS IN PREDICTING INDONESIAN ISLAMIC BANK PROFITABILITY Muhammad Hakim Sitompul; T. Rizkan Polem; Dede Ruslan; Muhammad Fitri Rahmadana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1817

Abstract

This study aims to predict the profitability of Bank Muamalat Indonesia, proxied by the ROA ratio. The data analysis used is ARIMA (Autoregressive Integrated Moving Average), which is an appropriate approach for analyzing time series data such as the profitability of Bank Muamalat Indonesia over the period 2010-2023. The findings indicate that the ARIMA (1,1,12) model is the best in predicting the profitability of Bank Muamalat Indonesia. This is because the ARIMA (1,1,2) model demonstrates white noise characteristics and produces low AIC and SC values as well as significant parameters, thus it is selected for analysis. Using the ARIMA (1,1,2) model, profitability estimation shows RMSE values of 0.39 and MAE values of 0.32, indicating a low error rate. The prediction shows a significant decline in the profitability of Bank Muamalat Indonesia, although fluctuations remain. Therefore, the ARIMA (1,1,2) model proves to be effective in predicting the profitability of Bank Muamalat Indonesia with a low error rate, despite the prediction results showing a downward trend.
VAR ANALYSIS UNLEASHED: THE VOLATILE IMPACT OF NON-PERFORMING FINANCING ON ISLAMIC BANK PROFITABILITY IN INDONESIA Harry Irawan; Dede Ruslan; Muhammad Fitri Rahmadana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1818

Abstract

The purpose of this study is to analyse and understand the impact of Non-Performing Financing (NPF) volatility on the profitability of Islamic commercial banks in Indonesia. This study uses the Vector Auto Regressive (VAR) approach. The results show a strong interdependence between NPF and ROA in Islamic banks in Indonesia. Although in the short term NPF has a negative impact on ROA, in the long term NPF has a positive effect. Variance decomposition indicates that these two variables influence each other and their contribution increases over time. These findings are important for the management of Islamic banks to understand how fluctuations in NPF can affect the financial performance of banks and vice versa, and to make effective strategic decisions in risk management and profitability.
The Effects of Loan-to-Value (LTV), Minimum Reserve Requirement (MRR), and Capital Adequacy Ratio (Car) on the Performance of State-Owned Banks Ananta, Dimas; Rahmadana, Muhammad Fitri; Fitrawaty, Fitrawaty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9135

Abstract

This study examines the impact of macroprudential policies on The Performance of State-Owned Banks in Indonesia, focusing on Loan to Value (LTV), Minimum Reserve Requirement (MRR), and Capital Adequacy Ratio (CAR). The research is motivated by the need to understand how macroprudential instruments influence the financial performance of major banks amid evolving credit, liquidity, and capital conditions. The problems addressed are whether LTV, MRR, and CAR individually and collectively affect Return on Equity (ROE), and which of these variables serve as the most influential determinants of profitability. The study aims to analyze the partial and simultaneous effects of these indicators on ROE using empirical data from four large Indonesian banks over the 2013–2023 period. The research employs a panel data regression approach using the fixed-effect model to estimate the relationships among variables. The empirical results show that LTV has a negative and significant effect on ROE, indicating that looser LTV policies tend to reduce profitability through increased credit risk. MRR has a positive but insignificant effect, suggesting that reserve requirements primarily function as liquidity buffers rather than direct profitability drivers. CAR exhibits a positive and significant effect, highlighting the importance of strong capitalization in supporting bank performance. Simultaneously, LTV, MRR, and CAR significantly influence ROE, with an R-squared value of 0.2723, meaning that 27.23% of variation in profitability is explained by these macroprudential indicators. Overall, the findings underscore the essential role of integrated macroprudential policy in maintaining bank performance and financial stability.