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Islamic Bank Financing and It’s Impact on Small Medium Enterprise’s Performance Faisol Faisol
ETIKONOMI Vol 16, No 1 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.961 KB) | DOI: 10.15408/etk.v16i1.4404

Abstract

The purpose of this paper is to examine the influence of Islamic bank’s financing toward the business performance. Besides that, this paper is going to analyze how far the influence of Islamic bank financing toward Small Medium Enterprises (SME’s) welfare. This research is using partial least square analysis. The population of this research is all of the small medium enterprises especially farmers and industries in the District of Kediri who got Islamic bank financing for one year. The results showed that the Islamic bank financing has significant influence with a positive direction on the SMEs’s performances. This means that when the Islamic bank financing improved, will improve the SMEs’s performance. Further Islamic bank financing has a significant effect with positive direction towards the SMEs’s Welfare.DOI: 10.15408/etk.v16i1.4404
The Role of Technology Usage in Mediating Intellectual Capital on SMEs Performance During the Covid-19 Era Faisol Faisol; Puji Astuti; Sigit Puji Winarko
ETIKONOMI Vol 20, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v20i2.20172

Abstract

This study examines technology in mediating human capital, customer capital, and organizational capital on SMEs' performance during Covid-19. To test the hypothesis, the PLS-SEM method was applied. Data collection was conducted by sharing questionnaiers to 150 owners of small industrial cluster in East Java, Indonesia.The empirical results show that human capital and technology usage directly affect significantly on SMEs' performance. Furthermore, technology usage has a significant influence in mediating human capital on firms' performance. We provide implications for using technology for practice and using a socio-technical approach by SMEs to face challenges related to their work organization in response to COVID-19 while maintaining their activities. We hope that our reflection will be a source of thought for scholars and practitioners to explore further using technology for SMEs to secure business continuity during COVID-19.JEL Classification: O2, O34, M21How to Cite:Faisol, Astuti, P., Winarko, S. P. (2021). The Role of Technology Usage in Mediating Intellectual Capital on SMEs Performance During the Covid-19 Era. Etikonomi, 20(2), xx – xx. https://doi.org/10.15408/etk.v20i2.20172.
A THE USE OF PARTIAL LEAST SQUARES MODELING IN FINANCE BUSINESS PARTNERING RESEARCH Amin Tohari; Faisol Faisol; aeri rahmad
Jurnal Ilmiah Kursor Vol 11 No 1 (2021)
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/kursor.v11i1.256

Abstract

Structural equation modeling (SEM) is a set of statistical techniques that allows testing a model that is built between one or more endogenous variables with one or more exogenous variables, where each endogenous and exogenous variable can be in the form of latent or a construct built from several variables of manifest or indicator. There is Structural Equation Modeling (SEM) based on covariance and variance, known as Partial Least Square (PLS), SEM-PLS is a powerful and flexible analysis method. This research discusses about the application of SEM-PLS in the field of managerial accounting system, namely the application of non-financial performance’s role that delivers the sustainability of the company's financial performance. Based on the results obtained, it can be concluded that partial least squares can be used to model finance business partnering, and it is known that employee performance and internal process performance contribute to achieve the firm’s financial performance.
THE ANALYSIS OF LOCAL GOVERNMENT EXPENDITURE EFFICIENCY AND ITS IMPACT ON ECONOMIC GROWTH IN INDONESIA Faisol Faisol
UNEJ e-Proceeding the 3rd International Conference on Economics, Business, and Accounting Studies
Publisher : UPT Penerbitan Universitas Jember

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Abstract

The instrument of decentralization in Indonesia is expected to be able to improve efficiency of public expenditure and further drive economic growth in the regions. However, regional economic growth after the decentralization is still lower than that of before the policy enactment in Indonesia. This raised question whether or not the public expenditure have been efficient after the decentralization and whether or not this efficiency makes positive influences on the economic growth. This research studies correlation between the public expenditure efficiency and the economic growth in East Java and Central Java. The object of this research is public expenditure regencies / cities in East Java and Central Java. The public expenditure in East Java consists of 29 regencies and 9 cities. The public expenditure in Central Java consists of 29 regencies and 6 cities. The data source is pooled data from 2011 to 2016. The analysis is divided into two stages. First, public expenditure efficiency is measured by using Stochastic Frontier Analysis (SFA) method. The selection of inputs and outputs in this research is based on public expenditures’ functions. In the second stage, regression analysis is conducted to examine the impacts of the public expenditures’ efficiency scores and other determinants on the regional economic growth. The research result shows that, in East Java and Central Java, the public expenditure efficiency scores have positive and significant correlation with the economic growth in the region. Hence, the bigger the efficiency scores of the regional expenditure, the higher the economic growth in the region.
HUMAN CAPITAL INVESTMENT ON INDUSTRIAL PRODUCTIVITY IN INDONESIA Faisol -; Suhardi -
UNEJ e-Proceeding the 3rd International Conference on Economics, Business, and Accounting Studies
Publisher : UPT Penerbitan Universitas Jember

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Abstract

The manufacturing industry is the largest sector in contributing to GDP in Indonesia. In the last four years showed that although the amount of output of manufacturing industry sector from year to year tends to increase, but the problem when viewed from the empirical data percentage of growth in the contribution of the manufacturing sector in Indonesia tend to be decreased. In long term is expected to increase the effectiveness of human resources, which in turn will lead to greater corporate performance is good performance of financial and non-financial performance, all of which will increase the gross domestic product as a measured key in rising per capita income of a country. The aim of this study is to test empirically the impact of human capital investment that is interpreted by education level and other variables both short and long term to productivity of Manufacturing Industry in Indonesia. This research data is secondary data published by World Bank and International Financial Statistic (IFS) for the period 1984-2014. The analyze method is using the Engle-Granger approach Co-integration and Error Correction Model (ECM). The first Stage test is Stationer test. The Co-integration test and ECM Test From the estimation results indicate that the relationship between Human Capital to the growth of manufacturing industry value added (IMVA). In the estimation equation of short-term and long-term human capital in the proxy with the level of education at the primary level (Pri) and secondary level (Sec) significant positive effect on the growth of value-added manufacturing industry in Indonesia. The long-term equation estimation results also show that the gross capital formation (GCF), labor force (LBF), enrollment in primary (Pri), and enrollment in secondary (Sec) variables have a positive effect on the productivity of Indonesia's manufacturing industry as reflected by Value added industrial manufacturing (IMVA). While the enrollment in tertiary and GDP variables have no significant effect on IMVA in the long term
Edukasi Literasi Keuangan bagi Siswa SMK Linawati Linawati; Faisol Faisol; Sigit Puji Winarko; Hestin Sri Widiawati; Badrus Zaman; Diah Nurdiwaty
Jurnal Abdimas UNU Blitar Vol 4 No 2 (2022): Volume 4 Nomor 2, Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jppnu.v4i2.125

Abstract

Siswa SMK sebagai bagian yang tidak terpisahkan dari genarasi muda, perlu mengetahui dan memahami tentang literasi keuangan. Pengetahuan dan pemahaman literasi keuangan sangat penting karena mempengaruhi kebijakan pengambilan keputusan keuangan sehari-hari. Tujuan pengabdian masyarakat ini untuk memberikan edukasi tentang literasi keuangan bagi siswa SMK, sehingga dapat meningkatkan kompetensi siswa tentang literasi keuangan dan dapat menjadi bekal pengetahuan berwirausaha. Kegiatan pengabdian kepada masyarakat berupa penyuluhan. Metode yang dilakukan selama kegiatan dengan ceramah bervariasi, unjuk kerja, tanya jawab, serta pre test dan post test. Hasil kegiatan pengabdian masyarakat yaitu adanya peningkatkan pengetahuan dan pemahaman siswa SMK terkait dengan literasi keuangan. Hasil tes yang dilakukan, dimana hasil post test lebih tinggi dari hasil pre test, serta hasil unjuk kerja peserta dengan nilai diatas kriteria yang ditentukan sebelumnya. Dengan meningkatnya pengetahuan dan pemahaman siswa SMK terhadap literasi keuangan, diharapkan dapat meningkatkan kompetensinya.
The Function Of Public Accountant Company In Pressuring Audit Report Delays For Firms That Are Going Public In Indonesia: Panel Analysis M. Anas; Faisol Faisol; Puji Astuti
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.24823

Abstract

Purpose: The purpose of this essay is to look into how Public Accounting Company (PAC) link important factors like Audit Tenure, Company Size, and Financial Distress with Audit Report Lag. We delve further to comprehend how PAC mediates this link and whether its impact is considerable in shortening the delay for filing audit reports. Method/approach: The population of this study consists of operating in the mining industry companies registered on the Indonesia Stock Exchange from 2015 to 2022. The sampling method used is purposive sampling method. The samples were obtained by 19 manufacturing companies. There were 152 observations made over 8 years. The data analysis used was panel regression analysis which was moderated by using the random effect model approach. Findings: The analysis's findings indicate that Public Accounting Company (PAC) is significantly involved in mediating the association between financial distress and audit report lag, but that PAC is not significantly involved in mediating the relationship between business size and audit tenure and audit report lag. Implications: According to the findings, it is essential for a Public Accounting Company (PAC) to be involved in the audit process when a company is in financial trouble. In order to keep the audit report lag under control during financially difficult times, PACs appear to be quite important. This emphasises how crucial skilled auditors are in identifying and resolving any financial problems that can develop in struggling businesses. Originality/value: This publication presents originality in uncovering the innovative role of Public Accounting Company (PAC) as mediators that link the Audit Tenure, Company Size and Financial Distress variables with Audit Report Lag. This research explores how the complex interactions between these variables impact delays in audit report submission. The findings highlight that PAC is not only the implementing audit entity, but also plays an important role in controlling the timing of preparation and submission of audit reports. These findings provide new insights into the dynamics of auditing and management decisions in the context of corporate financial uncertainty
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR: (Study di Samsat Kabupaten Tulungagung) Rianda Lutfi; Faisol Faisol; Badrus Zaman
Jurnal Administrasi Negara Vol. 1 No. 3 (2023): Juli
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Taxpayer compliance isa asituation where the taxpayer is obediett and has awareness of fulfilling tax obligation. This research aims to find empirical evidence about the factors that influence taxpayer compliance. The factors tasted in this research are theinfluence of taxpayer awareness, tax knowledge,tax sanction and tax sanctions. The populations in this study weret axpayer registered at the Samsat Tulungagung office. This sample was selected using a random sampling method. The number of samples from this research was 100 taxayer registration with Samsat Tulungagung. The data analysis used is data quality testing through validity testing which includes convergent and discriminant validity, rliability testing,and inner model evaluation. Hypothesis tesing used the inner modeland outer model. The research result identified that taxpayer awerness, tax knowledge, service quality, and tax sanctions have a positive and significant effect on taxpayer compliance.
Pathway of Building SMEs Performance in Cluster through Innovation Capability Faisol Faisol; Sri Aliami; M. Anas
Economics Development Analysis Journal Vol 11 No 2 (2022): Economics Development Analysis Journal
Publisher : Economics Development Department, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v11i2.46442

Abstract

The purpose of this study is to investigate the impact of business strategies and social capital on the performance of small and medium-sized firms (SMEs) that operate in small industry clusters. An emphasis is placed on examining the function of innovation capability in mediating this interaction. Data was acquired by sending questionnaires to various clusters in East Java, Indonesia, utilizing multi-stage sampling. The study then found 98 SME owners who had completed all of the surveys. The Partial Least Square approach was then utilized to evaluate the hypotheses using SmartPLS. The findings show that business strategies have no direct impact on performance. The impact of business strategy on performance appears to be mediated by innovation capabilities. On the other hand, social capital, as measured by bridging and linking social capital, has a direct impact on firm performance. As a result, this study suggests that SMEs improve their performance through increasing cluster social capital and increasing innovation capability. We recommend further research to replicate this study on large industry clusters. It is expected that the interplay between business strategies and social capital to performance will explain different result for the development of industry clusters.
Access to Credit, Human Resource Development, Market Orientation, and Regulatory Compliance: Determinants of MSME Sustainability in Indonesia Hery Purnomo; Subagyo Subagyo; Faisol Faisol; Dodi Kusuma Hadi Soejoko; Poniran Yudho Leksono
West Science Social and Humanities Studies Vol. 2 No. 01 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i01.606

Abstract

In this study, structural equation modeling (SEM) is used to conduct a quantitative analysis aimed at determining the factors that influence the sustainability of micro, small, and medium-sized enterprises (MSMEs) in Indonesia. The four main themes of the study are market orientation, regulatory compliance, human resource development, and credit availability. Following a survey of 200 MSMEs, the collected data underwent thorough statistical analysis. The findings show a strong positive correlation between regulatory compliance and MSME sustainability, human resource development, and loan availability. Although it had a beneficial effect, market orientation fell short of statistical significance in this investigation. The study adds to our knowledge of the intricate processes affecting MSMEs' sustainability in the Indonesian environment and provides insightful information to scholars, policymakers, and entrepreneurs.
Co-Authors aeri rahmad Agustin, Tika Ayu Alifanisa Bianca Fladysti Aliyah, Wachidatun Nur Alsha Fianingsih Putri Amalia, Ina Amin Tohari Andy Kurniawan, Andy Aprilia Nur Astutik Avinda Tyas Savitri Ayu Septi Fauzi, Diah Azizah, Sherly Nur Badrus Zaman Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Bella Dwi Jayanti Darma, Darma Deby Arsita Dewa Bagaskara, Ardha Dewi, Angela Myrra Puspita Diah Nurdiwaty Dian Kusumaningtyas Dodi Kusuma Hadi Soejoko Dwi Budi Santoso Dwi Wulandari Eduard Fransisco Tethool Fadhila Fatika Hadi Fanya Putri Cahyani Hadi Soejoko, Dodi Kusuma Hamzah Gunawan Hermin Istiasih Hery Purnomo Hery Purnomo Ilma, Alfika Fatkhiyatul Indra Suwanto Irfan Romadhony , Rahmad Itot Bian Raharjo Khoiriyah, Wihdatul Koirul Huda Lambang Prasetya Linawati Linawati Linawati Linawati M. Anas Mar'atus solikah Marista Dwi Rahmayantis Mathelda Kurniaty Roreng Meike Meilan Lisangan Meisa Nadiatul Fadliyah Meylinda Andini Moch. Muarifin Oktavianti Maulida Pipit Ritma Devanty Poniran Yudho Leksono Prayogy, Mia Dwi Puji Astuti Puji Astuti Puji Astuti Puji Winarko, Sigit Puspita, Erna Putri, Finanda Aprilia Sk Putri, Mila Kartika Indah Ratih Agustina Dewi Reniana, Reniana Rianda Lutfi Rika Jepri Irawati Riska Putri Romadhony, Rahmad Irfan Shafara, Amelda Sholekah, Imro’atus SIGIT PUJI WINARKO Solikah, Mar atus solikah, mar'atus Sri Aliami Sri Wahyuni Sri Widiawati , Hestin Sri Widiawati, Hestin Subagyo Subagyo Subagyo Subagyo Sugeng Sugeng Sugeng Sugeng Sugeng Suhardi - Suhardi Suhardi Suhartono Sujarwoko Sujarwoko, Sujarwoko Susanto, Adhi Nugroho Susi Damayanti Tyas Karmaylia Krifiahurrohamah Wahyuni, Fristy Reviana Putri Widiawati, Hestin Sri Wilson Palelingan Aman Yogas Andi Prima Zhah Rotul Nikmah Zulfiana Ayu Rahma Zulistiani, Zulistiani