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INDONESIA
Valid Jurnal Ilmiah
ISSN : 18295037     EISSN : 26214954     DOI : -
Core Subject : Economy, Social,
VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing management Operations management Finance and investment Accounting Entrepreneurship Organisational behavior and people management Corporate social responsibility.
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Articles 297 Documents
Peluang Zakat Maal sebagai Sumber Penerimaan Negara dalam APBN Indonesia Minarni Minarni
Valid: Jurnal Ilmiah Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This research aims to examine the opportunity of zakat maal as a source of state revenue in the state budget (APBN) and the mechanism to be integrated with fiscal policy in Indonesia. Zakat is income distribution instrument that is highly remommended in Islamic teachings. The majority of Indonesians are Moslem so it has great potential to achieve the accumulation of funds sourced from zakat. Zakat maal in Indonesia can increase state revenue and help government expenditure. Furthermore, zakat also plays a role in increasing economic growth, public welfare and minimizing the state budget deficit. Opportunity for zakat maal as a state fiscal instrument can be realized through one-stop payment mechanism under authority of the Ministry of Finance. As for the distribution of zakat to the mustahik implemented in accordance with the provisions of the al Qur'an through government appointed institutions. This study use library research with qualitative descriptive analysis. The results of this research indicate zakat maal has a great opportunity as an element of state revenue and can be used as a source of state revenue in accordance with zakat and state finance regulations in Indonesia. The mechanism for accepting zakat maal into APBN can be pursued by providing a special zakat account code as a state revenue post.
Analisis Perbandingan Prediksi Kebangkrutan Perusahaan dengan Model Altman Z-Score, Springate, dan Grover Herawati Khotmi
Valid: Jurnal Ilmiah Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Business activities necessary to predict if the company is in a good state or not. In this study aims to predict bankruptcy with Model Grover, Model Althman Z-Score Model Springate and to identify the difference between Model Grover, Model Altman Z-Score Model Springate. The type of research is the descriptive, research site of PT. BPR Tresna Niaga is located on Jl. Jendral Sudirman, Tiwugalih, Praya, regency of Lombok Tengah Nusa Tenggara Barat. The data source uses secondary data. The research analysis techniques are identifying data, calculating ratio ratios, creating bankruptcy prediction categories and making conclusions. There is a difference in ratio or results Z-score by using model Grover model and Altman Z-score with model Springate in the addiction of bankruptcy. Where to model Ghover is a disdiction of PT. BPR Tresna Niaga Praya is not in the condition of bankruptcy. Unlike the model of Altman Z-Score criteria of the predictions of PT. BPR Tresna Niaga Praya in the bankruptcy condition and the same as the Model Springate predictions in the position of bankruptcy. The suggestion of this research is that the analysis results are not fully used as a result of predicting bankruptcy, by predicting there are no measures to overcome financial difficulties. It is better to have financial analysis to improve financial performance and should further researchers post the research period
Faktor-faktor yang Mempengaruhi Return on Equity pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Hantono Hantono
Valid: Jurnal Ilmiah Vol 18 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to prove and analyze the effect of the current ratio, debt to equity ratio and company size on return on equity in property and real estate companies listed on the Indonesia Stock Exchange from 2012 to 2018. The population in this study were 49 property and real estate companies. listed on the Indonesia Stock Exchange in 2012-2018. Of the 49 listed companies, 12 were selected as sample companies using purposive sampling. The results of the simultaneous discussion show that the current ratio, debt to equity ratio and firm size have an effect on return on equity. From the results of tests carried out partially, there is a significant influence between the current ratio variable having an effect on return on equity, the debt to equity ratio variable and company size have no effect on return on equity. Meanwhile, the adjusted coefficient of determination (R square) is 22.2%. The effect of return on equity can be explained by the variation of the three independent variables, namely current ratio, debt to equity ratio and company size. While the remaining 77.8% is explained by other variables not examined in this study.
Pengaruh Perilaku Kepemimpinan terhadap Komitmen Anggota pada Buana Pimpinan Daerah Nasyiatul Aisyiyah Kabupaten Kendal Dyah Pikanthi Diwanti; Nurul Aisyah; Novi Kandiyah; Putri Diana
Valid: Jurnal Ilmiah Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to explain the influence of leadership behaviours initiating structure and consideration of the commitments member of the Regional Leadership Nasyiatul Aisyiyah Buana Kendal. This study uses a quantitative method using data primary and secondary data obtained from the results of questionnaires. The respondents who used at least 60 people. Data collection techniques using questionnaires and documentation which the sample Buana Nasyiatul Aisyiyah regional leaders Kendal district and sampling techniques using data analysis method. The tools used in this research is multiple linear regression with IBM SPSS program 16. Based on the research that has been processed indicates that the variable initiating structure leadership behaviour (X1) and consideration (X2) partially and simultaneously influence the commitment variable member of the Buana Regional Leadership Nasyiatul Aisyiyah Kendal. This study shows that the influence of the initiating structure and consideration leadership behavioural variables on organizational commitment is 50.6%, then the rest is influenced by other variables at 49.4%.
Akuntabilitas Alokasi Dana Desa: Sebuah Pendekatan Struktural Pancawati Hardiningsih; Septi Anggraeni
Valid: Jurnal Ilmiah Vol 18 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to explain the influence of leadership behaviors initiating structure and consideration of the commitments member of the Regional Leadership Nasyiatul Aisyiyah Buana Kendal. This study uses a quantitative method using data primary and secondary data obtained from the results of questionnaires. The respondents who used at least 60 people. Data collection techniques using questionnaires and documentation which the sample Buana Nasyiatul Aisyiyah regional leaders Kendal district and sampling techniques using data analysis method. The tools used in this research is multiple linear regression with IBM SPSS program 16. The results of this study indicate that the leadership behaviour of the initiating structure and consideration partially and simultaneously affect the commitment of members of the Nasyiatuls Aisyiyah Regional Leadership Kendal District, the influence of initiating structure leadership and consideration of organizational commitment by 50.6%, the rest is influenced by other variables
Risiko Usaha dan Rentabilitas pada BPR Konvensional di Nusa Tenggara Barat Ni Nyoman Yuliati; I Nengah Arsana; I Made Suardana
Valid: Jurnal Ilmiah Vol 18 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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The purpose of this study was to determine the effect of business risk variables consisting of credit risk, liquidity risk and assets risk on profitability which is proxied by income to total assets on Conventional Rural Banking in Nusa Tenggara Barat (NTB). The population in this study were all conventional rural bank in NTB, totalling 29 banks. The sample was determined by using saturated sampling method so that the entire population of 29 banks was used as the sample. The results of this study indicate that credit risk has a negative relationship and has no significant effect on profitability, liquidity risk has a negative relationship and has a significant effect on profitability and assets risk has a positive relationship and has a significant effect on profitability
The Service Quality Effect Towards the Customer Satisfaction of Bank in Indonesia Bakhtiar Tijjang; Nurfadhilah Nurfadhilah; Pandi Putra
Valid: Jurnal Ilmiah Vol 18 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Nowadays the competition of the company is started increasingly and tighter. The success factor is strongly determined by the level of customer satisfaction. Satisfied customers are needed very much by the company. Customer satisfaction can only be achieved by providing quality services to consumers. The purpose of this study is to examine and analyze the impact of service quality which consists of five variables, which are physical evidence, reliability, responsiveness, assurance, and empathy on customer satisfaction at PT Bank Mandiri (Persero) Tbk. Parepare Branch. The data were collected by providing questionnaires to 100 customers who were sampled in this study. The samples were selected using proportionate stratified random sampling method. The collected data were analyzed using multiple linear regression analysis that supported of SPSS version 21 application. The results of the analysis show that partially, there is no one variable of service quality that has no effect on customer satisfaction, the variable is physical evidence, while the other variables have a positive and significant effect on customer satisfaction. Otherwise, if the determined results simultaneously are the five variables of service quality that both have a positive and significant effect on customer satisfaction.
Penerapan Inovasi Resource Sharing dalam Mengurangi Tingginya Pengangguran di Provinsi Banten Bambang Dwi Suseno; Furtasan Ali Yusuf; Syamsul Hidayat; Dewi Surani
Valid: Jurnal Ilmiah Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v18i2.168

Abstract

The unemployment rate in the August 2019 period in Banten Province was the highest in Indonesia. The ability of Banten Province in preparing employment opportunities is at the lowest level compared to other provinces with the fact that the unemployment rate is 8.11%. This research offers a breakthrough in the form of resource sharing innovation between manufacturing companies and training institutions in the form of models. The research location was conducted in the three largest industrial areas in Banten Province; Serang Regency, Cilegon City and Tangerang Regency. These areas have the highest number of unemployed among other areas in Banten. The data collection method used purposive sampling technique. Where the sample is selected from the apprenticeship population. The questionnaire in this study was distributed to all employees who took 3 in 1 program who had graduated and worked. There were 250 questionnaires distributed to all employees, and 217 employees filled out the questionnaire and it was managed appropriately. Data and hypothesis testing were carried out through the Structural Equation Modeling (SEM) method using the IBM AMOS version 22 application program. The results of this study found that the Skill Development Fund has a significant positive effect on Workforce Competence, the Skill Development Fund has a significant positive effect on the Skill Development Center, the Workforce Competence has a significant positive effect on the Skill Development Center, Workforce Competence has a significant positive effect on Resource Sharing Innovation, Resource Sharing Innovation Has a significant positive effect on Skill Development Center, Skill development center has a significant positive effect on Human Resource Industries Competitiveness, Resource Sharing Innovation has a significant positive effect on Human Resource Industries Competitiveness.
Pengaruh Kualitas Pelayanan, Customer Value, Image, dan Pemasaran Relasional terhadap Kepuasan Pelanggan Mustaan Mustaan; Nizar Hamdi
Valid: Jurnal Ilmiah Vol 18 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Research objectives are to describe the quality of services, customer value, image and marketing relational and customer satisfaction. Analyze the influence of the quality of services, customer value, image, and marketing relational to customer satisfaction. In addition to analyzing the quality of services, customer value, image, and marketing relational an influential dominant to customer satisfaction in university students merdeka poor. This research in a survey with a population of 1.347 people and sample of 135 people, technique collection respondents had to use technique census. Test an instrument use the validity, reliability test. Technique analysis data using descriptive analysis, test the assumption classical, linear regression multiple, the hypothesis or test, t-test and f test with a significant degree of 5 %. The research results show simultaneously the quality of services, customer value, image, and marketing relational there are strong relationship and influential significant impact on customer satisfaction, the results of the analysis in partial the quality of services, customer value, image, and marketing relational significant to customer satisfaction. The results of the analysis R2adjusted value of 33.0 % suggests the contribution of the quality of services, customer value, image, and marketing relational to customer satisfaction while by 67% influenced other variables such as a product, the price, place, promotion, distribution, perception value and others
Kualitas Laba dan Tingkat Manipulasi Laporan Keuangan dimata Investor Pasar Modal Sektor Pertambangan. Pentingkah? Robith Hudaya
Valid: Jurnal Ilmiah Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v18i2.175

Abstract

This study aims to prove empirically whether the earnings quality and the level of financial statement manipulation have an effect on the company market value. The study used sample of 3 years from 2017 to 2019. Using the multiple linear regression method, it was found that the quality of earnings has a negative effect on the market value of the company and is contrary to previous theory and research. Meanwhile, the level of financial statement manipulation has no effect on the company's market value. These results indicate that the quality of earnings and the degree of manipulation of financial statements are not the main information used by capital market players in determining their investment choices. Capital market players prefer other methods of analysis in determining their investment options.