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RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL
Published by Institut Agama Islam Nasional Laa Roiba Bogor
ISSN : 2656274X     EISSN : 27164691     DOI : 10.47467
Core Subject : Religion, Economy, Education, Social,
Religion Economics, Econometrics & Finance Education Social Sciences
RESLAJ: Religion Education Social Laa Roiba Journal is a scientific journal published by the Center for Research and Strategic Studies (PRKS) of the Institute of Islamic Religion (IAI) National Laa Roiba Bogor. This journal contains scientific papers from academics, researchers and practitioners in research on religion, education, social, dan Islamic i issues.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 741 Documents
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Pengaruh Tax Avoidance Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Tri Maryanti; Sri Ayem
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 4 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1155.479 KB) | DOI: 10.47467/reslaj.v4i4.1077

Abstract

Riset ini mempunyai tujuan untuk membuktikkan apakah terdapat keterkaitan tax avoidance dan profitabilitas pada nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi. Teori sinyal dan teori agen menjadi dasar teori dalam riset ini. Sampel penelitian yang digunakan ialah sektor tambang yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pemilihan sampel memakai metode purposive sampling dan dihasilkan 13 perusahaan dengan 36 laporan tahunan yang diolah. Penelitian ini menggunakan analisis regresi berganda dan analisis regresi moderasi. Variabel tax avoidance diukur menggunakan Cash ETR, profitabilitas diukur menggunakan rasio ROA, nilai perusahaan diukur menggunakan Tobin’s Q, dan kebijakan dividen diukur menggunakan DPR. Dari hasil pengujian menjelaskan bahwa tax avoidance tidak berpengaruh terhadap nilai perusahaan karena investor cenderung melihat kinerja perusahaan dari besarnya laba pada periode tersebut. Profitabilitas berpengaruh positif terhadap nilai perusahaan sebab besar kecilnya tingkat profit yang dihasilkan akan mempengaruhi nilai perusahaan. Sedangkan tax avoidance dan profitabilitas tidak dapat dimoderasi oleh kebijakan dividen.
Pengaruh Kreativitas Strategi Pemasaran, Inovasi dan Orientasi Kewirausahan Terhadap Kinerja Pemasaran melalui Keunggulan Bersaing sebagai Variabel Mediasi pada UMKM Batik di Kota Yogyakarta dalam Masa Pandemik Covid-19 Marsiana Numat; Ambar Lukitaningsih; Lusia Tria Hatmanti Hutami
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 4 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1202.428 KB) | DOI: 10.47467/reslaj.v4i4.1079

Abstract

Marketing performance as a benchmark to find out how far the success of Batik MSMEs in the city of Yogyakarta facing intense competition. This studi aims to determine how the influence of marketing strategy creativity, innovation and entrepreneurial orientation marketing performance through competitive advantage as a modiating variable in batik MSMEs in Yogyakarta City during the covid-19 pandemic. The type of research used in non- probability sampling with a total sample of 100 respondens using purposive sampling technique. Collecting data using a oqestionnaire with a likert measurement scale. Data were analyzed using SPSS 20.0 for windows. There is signifikan influence of marketing strategy creativity, innovation and entrepreneurial orientation on marketing performance and competitive advantage and there is a significant influence of marketing strategy creativity, innovation, and entrepreneurial orientation on marketing performance through competitive advantage. Keywords: marketing strategy creativity; innovation; entrepreneurial orientation; competitive advantage, marketing performance
Pengaruh Ukuran Perusahaan terhadap Restatement Laporan Keuangan dengan Corporate Governance sebagai Variabel Moderasi Dewi Kusuma Wardani; Roswita Rivernal Oba
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 4 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1001.094 KB) | DOI: 10.47467/reslaj.v4i4.1080

Abstract

The purpose of this study is the influence of corporate finance on the restatement of reports with corporate governance as a moderating variable. This study uses the population of manufacturing companies in 2016-2020 which are listed on the IDX. Sampling is based on the non-probability sampling method with a targeted sampling technique. This research uses logistic regression analysis technique. The results of this study found that firm size had no effect on restatement of financial statements and corporate governance could not weaken the positive effect of firm size on restatement of financial statements.
Pengaruh Profitabilitas dan Likuiditas Terhadap Financial Distress Menggunakan Survival Analysis Sekar Rahmayani; Sri Ayem
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 4 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1009.025 KB) | DOI: 10.47467/reslaj.v4i4.1083

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan likuiditas terhadap financial distress. Teori yang digunakan pada penelitian ini adalah trade off theory dan signaling theory. Populasi yang diambil pada penelitian ini yaitu perusahaan tekstil dan garmen yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2018-2020. Peneletian ini menggunakan kuantitatif sebagai metode penelitian. Purposive sampling dipakai sebagai teknik pengambilan sampel, dengan hasil sampel terpilih sebanyak 12 perusahaan dengan data diolah sebanyak 36 laporan keuangan. Teknik analisis data pada penelitian ini menggunakan suvival analysis dan menggunakan model regresi cox proportional hazard. Hasil penelitian ini menunjukkan bahwa profitabilitas memiliki pengaruh signifikan dengan arah negatif tehadap financial distress. Nilai profitabilitas yang tinggi dapat memperlihatkan kinerja keuangan perusahaan bagus, sehingga financial distress dapat dihindarkan. Sedangkan likuiditas tidak dapat mempengaruhi financial distress. Hal tersebut dikarenakan pada likuiditas masih terdapat akun persediaan, dimana persediaan tidak bisa dikatakan benar-benar lancar, oleh karena itu variabel likuiditas bisa dikatakan belum optimal.
Faktor-Faktor Bauran Pemasaran yang Mempengaruhi Loyalitas Pelanggan Berdasarkan Aspek-Aspeknya Mustati' Uliyah; Lisa Sulistyawati
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 4 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1159.431 KB) | DOI: 10.47467/reslaj.v4i4.1087

Abstract

This study aims to determine the effect of product, price, promotion, distribution, people, process, and physical evidence on customer loyalty, either partially and simultaneously. The population in this study are GoFood customers in Gresik who are limited by certain criteria. The sample used in this study was 100 respondents using a non-probability sampling technique with a purposive sampling approach. Collecting data in this study using a questionnaire via google form. The data testing methods used are Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, T Test, and F Test. Based on the results of the study, it can be seen that the results of this study indicate that the variables of Price, Promotion, Distribution, Process, Physical Evidence partially have a significant effect on Customer Loyalty. Product and Person variables partially have no significant effect on Customer Loyalty. Then the variables of Product, Price, Promotion, Distribution, People, Process, and Physical Evidence simultaneously have a significant effect on customer loyalty.
Analisis Zakat Produktif Baznas Kota Bogor Abdul Husenudin; Hari Susanto; Qurroh Ayuniyyah
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 5 (2022): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (991.265 KB) | DOI: 10.47467/reslaj.v4i5.1100

Abstract

Poverty is a problem that must be overcome by both government institutions and elements of society, coupled with the current pandemic conditions that have hit almost all countries. This is the background for the author to analyze one of the productive programs, especially at BAZNAS Bogor City. This type of research is descriptive research that uses a qualitative approach. Descriptive research is research that aims to describe systematically, factually, and accurately about facts in a particular population or area. The data sources that the researcher uses are primary data sources from BAZNAS Bogor City and beneficiaries of the Z-CHICK program and secondary data sources from books, journals and previous research. Data collection techniques through observation, in-depth interviews and documentation techniques. The data analysis technique used the SWOT analysis technique. The results of data analysis regarding the position of the Z-CHICK program using a SWOT analysis based on the internal-external matrix (IE-Matrix) with a total IFAS score of 2.08 and a total EFAS score of 3.3. This shows that the condition of the Z-CHICK program is in cell II which can be interpreted as a growing and built phase, which means that the choice of strategy in quadrant II is integration and intensive strategy in which the product of the Z-CHICK program must be developed by conducting innovation and expanding market share such as marketing on social media can be the most appropriate in this section. Keywords: Bogor City National Development Planning Agency, Z-CHICK Program, SWOT Analysis
Tingkat Pengaruh Kepuasan Gaji dan Kepuasan Kerja sebagai Mediator Hubungan Antar Keadilan Organisasional terhadap Niat untuk Pindah Kerja Ongki Helmi Dinata; Didik Subiyanto; Epsilandri Septyarini
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 5 (2022): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1052.263 KB) | DOI: 10.47467/reslaj.v4i5.1102

Abstract

This study aims to analyze Pay Satisfaction and Job Satisfaction’s Level of Influence as a Mediator of the Reliationship Between Organizational Justice and Turnover Intention at Yogyakarta Industry and Trade Office. The population and sample in this study is 50 Respondent using saturated sampling technique. Data collected utilizing a questionnaire. The result showed that organizational justice has positive significant effect on pay satisfaction and job satisfaction, while organizational justice, pay satisfaction, dan job satisfaction has negative signification effect on turnover intention. The result from sobel test showed that pay satisfaction and job satisfaction unable to mediate the influence of organizational justice on turnover intention at Yogyakarta Industry and Trade office.
Analisis Tekanan Kerja terhadap Kinerja Personil Aviation Security di Bandar Udara Sultan Muhammad Salahuddin Bima, Nusa Tenggara Barat Meli Urpa Ramdani; Elisabeth Endang Prokosawati
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 5 (2022): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (930.118 KB) | DOI: 10.47467/reslaj.v4i5.1108

Abstract

Sultan Muhammad Salahuddin Bima Airport provides services for security both for passengers, flights, and all areas at Sultan Muhammad Salahuddin Bima Airport. This research aims to find out the work pressures experienced by aviation security personnel during their duties and how aviation security personnel cope with the work pressures they experience so as not to affect performance. This research uses qualitative methods with descriptive qualitative research types. The study used data from documentation, live observations, and interviews conducted with the Commander of Aviation Security and Basic Aviation Security. Sultan Muhammad Salahuddin Bima Airport provides services for security both for passengers, flights, and all areas at Sultan Muhammad Salahuddin Bima Airport. This research aims to find out the work pressures experienced by aviation security personnel during their duties and how Aviation Security personnel cope with the work pressures they experience so as not to affect performance. Urity. Data analysis techniques use data organizing, data management, data verification and interpretation, and inference. The study was conducted at Sultan Muhammad Salahuddin Bima Airport in October 2021. The results of the study conducted by researchers showed that there is a workload felt by aviation security personnel, where the work pressure experienced by aviation security personnel includes pressure from internal Aviation Security and from the passenger side. The way Aviation Security personnel handle feeling pressured at work is to take time off for the next few days. When feeling depressed at work, aviation security personnel take a short break to rest in the Avsec room. Keywords: Performance, Aviation Security, Sultan Muhammad Salahuddin Bima Airport.
Analisis Stress Kerja Petugas Air Traffic Controller Terhadap Tingkat Keselamatan Penerbangan di Bandar udara Sultan Muhammad salahuddin Bima, Nusa Tenggara Barat Nurul Ulfah; Elisabeth Endang Prokosawati
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 5 (2022): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (930.596 KB) | DOI: 10.47467/reslaj.v4i5.1109

Abstract

An air traffic controller (ATC) is one of the jobs with the highest job demands. The safety of the soul is a mental burden that must be borne by each air traffic controller officer. Sultan Muhammad Salahuddin Bima Airport is in charge of providing air traffic guidance services. Guide the pilot from the aircraft's start in the apron, taxi, takeoff, and landing. This study aims to find out if there is work Stresss felt by air traffic controller officers and to gauge the level of flight safety at Sultan Muhammad Salahuddin Bima Airport. This research uses qualitative methods with descriptive qualitative research types. Data collection for this study was conducted at Perum LPPNPI AirNav Indonesia Bima Auxiliary Branch. The study used data from documentation, live observations, and interviews conducted with senior air traffic controllers and junior air traffic controllers. Data analysis techniques use data organizing, data management, data verification and interpretation, and inference. The results of this study showed that there was work stress felt by the air traffic controller officer of Bima Auxiliary Branch. The distance between the Stresss felt in doing the work by the air traffic controller officer is very clearly visible. This is in view of the surrounding environmental conditions that are directly adjacent to the livelihood area of the surrounding population (pond). In addition, Sultan Salahuddin Bima Airport is undergoing reconstruction so that many shocks are felt while inside the tower due to heavy equipment and passing trucks. The results of this study also showed that the level of flight safety at Sultan Muhammad Salahuddin Bima Airport is relatively safe, considering the rare occurrence of accidents and serious incidents. Keywords : air traffic controller, work Stress, flight safety, Sultan Muhammad Salahuddin Bima Airport.
Pengaruh Budaya Kesehatan dan Keselamatan Kerja (K3) terhadap Kinerja Karyawan PT. Angkasa Pura Logistik pada Masa Pandemi COVID-19 di Bandar Udara Internasional Yogyakarta, Kulon Progo Hasni Maryam; Elisabeth Endang Prokosawati
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 5 (2022): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (994.057 KB) | DOI: 10.47467/reslaj.v4i5.1112

Abstract

Due to the COVID-19 pandemic, PT. Angkasa Pura Logistik reduce employees until the remaining 75 employees. With the decrease in the number of employees, the workload per individual also increases. It can increase the risk to occupational safety and health. In addition, the threat of a new variant of COVID-19 makes the occupational health and safety (OHS) culture need to be considered. This research determines whether the occupational health and safety (OHS) culture affect the performance of PT. Angkasa Pura Logistik's employee during the COVID-19 pandemic at Yogyakarta International Airport. This study uses quantitative research methods, with employees of PT. Angkasa Pura Logistik at Yogyakarta International Airport as research subjects. The number of research samples was 63 people, determined by the Slovin formula. From the research that has been done, the following results are obtained: 1.) Occupational health and safety culture have a significant effect on the performance of employees of PT. Angkasa Pura Logistik during the COVID-19 pandemic at Yogyakarta International Airport. It is based on the value of t count (6.223) > t table (1.670), 2) The value of R Square of 38.8% obtained from the coefficient of determination test. So it is known that the occupational and safety culture (independent variable) has the influence of 38.8% on employee performance. A total of 61.2% were influenced by other variables outside of this research.

Page 16 of 75 | Total Record : 741

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