Widyasari Widyasari
Universitas Ma'soem

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Pengaruh Tata Kelola dan Kinerja Perusahaan pada Perusahaan Sektor Manufaktur Kriteria Syariah di Indonesia Widyasari Widyasari; Nur'aeni
JSMA Vol 14 No 2 (2022): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v14i2.100

Abstract

Tujuan dari penelitian ini adalah untuk mendalami pengaruh tata kelola perusahaan terhadap kinerja perusahaan pada perusahaan sektor manufaktur kriteria syariah. Penelitian ini menggunakan data sekunder dengan pendekatan kuantitatif. Sampel yang digunakan adalah sebanyak 89 perusahaan dengan rentang selama 4 tahun sehingga diperoleh sebanyak 356 data observasi. Analisis data menggunakan regresi data panel dan kemudian dilakukan uji asumsi klasik. Hasil penelitian berhasil membuktikan bahwa ukuran direktur dan komisaris independen berpengaruh positif dan signifikan terhadap kinerja perusahaan manufaktur kriteria syariah yang dibuktikan dengan tingkat signifikansi kedua variabel berada di bawah 0,05.
PERAN TINGKAT LITERASI KEUANGAN SYARIAH DAN AKSES PEMBIAYAAN BANK SYARIAH TERHADAP PERTUMBUHAN USAHA MIKRO KECIL YANG DIMILIKI MUSLIM DI KABUPATEN BANDUNG Nur'aeni Nur'aeni; Widyasari Widyasari
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 2 (2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v14i2.4425

Abstract

Muslim entrepreneurs in Indonesia as a country with a Muslim majority have not yet reached the ideal proportion in their contribution to advancing the economy through the ownership of MSMEs. MSMEs owned by Muslims are still hampered in developing their businesses due to the level of Islamic financial literacy and insufficient access to Islamic banking. Thus, the purpose of this study is to examine the effect of Islamic financial literacy level and access to Islamic banking financing on the growth of MSMEs owned by Muslims. The study was conducted in Bandung Regency, which is the city/district with the most MSME ownership in the Greater Bandung area which includes Bandung City, Bandung Regency, Cimahi City, and West Bandung Regency. The research method used is a quantitative method with an explanatory approach. The stages of the research carried out were starting with preparing a research instrument in the form of a questionnaire as a tool to collect primary data from respondents. Then distributed questionnaires to respondents who are owners of Muslim SMEs in Bandung Regency. After the data has been collected, it is then recapitulated and analyzed using the Partial Least Square approach with the help of the WarpPLS application. The results showed that the level of Islamic financial literacy and access to Islamic bank financing did not significantly affect the growth of MSEs. Meanwhile, the level of Islamic financial literacy can affect the ease of access to Islamic bank financing for MSEs in Bandung Regency.