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Pengaruh Pelayanan, Transparansi Pengelolaan Dan Kepuasan Muzakki Terhadap Keputusan Memilih Unit Pengumpul Zakat (UPZ) Universitas Pamulang Herlambang Herlambang; Danang Choirul Umam; Aerlangga Aerlangga
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 3 (2023): Dinamika Business Intelijen di Era Digital
Publisher : Prisani Cendekia

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Abstract

This research aims to examine the influence of service quality, transparency of management, and muzakki satisfaction on the decision-making process in selecting the Zakat Collection Unit (UPZ) at Pamulang University. The study was conducted in March 2023, with a sample taken from the faculty members at Pamulang University who had become donors to the UPZ. A probability sampling approach was used with the simple random sampling technique, resulting in a sample size of 30 respondents. Data analysis was performed using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach. The sample size was determined based on the recommendation of Hair & Anderson (2014), which suggests a sample size of 5-10 times the number of indicators or parameters used in the model. The results of the analysis showed that service quality has a positive and significant influence on the decision-making process of the respondents. Study found that transparency of management did not have a significant influence on the decision-making process of the respondents. Muzakki satisfaction was also found to have no significant influence on the decision-making process.
Analisa Pengaruh Kebijakan Deviden, Struktur Asset Terhadap Struktur Modal Dengan Pertumbuhan Asset Sebagai Variabel Moderasi Luh Nadi; Thom Deutmar Londo Doaly; Herlambang Herlambang
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.9949

Abstract

Dengan menggunakan perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2018 hingga 2022, penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen dan struktur aset terhadap struktur modal, dengan pertumbuhan aset sebagai variabel moderasi. Data sekunder digunakan. Dari total populasi yang berjumlah 83 perusahaan, dipilih 21 perusahaan sebagai sampel. Selama studi lima tahun, 105 titik data dikumpulkan. Untuk melakukan pengujian, digunakan analisis regresi yang dimoderasi (MRA).