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Pengaruh Kepemimpinan Transformasional Terhadap Berbagi Pengetahuan Tacit Dan Eksplisit Dengan Efikasi Diri Sebagai Variabel Pemoderasi Kurniati, Panca; Fithrayudi Triatmaja, Muh; Arifiyanto, Muh
Neraca Vol. 20 No. 1 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i1.1846

This study explores the impact of transformational leadership on tacit and explicit knowledge sharing, with self-efficacy as a moderating variable. Data were collected through questionnaires distributed to employees of private companies and civil servants (PNS) in Pekalongan City using Google Forms. The analysis method employed was Structural Equation Modeling (SEM) using SmartPLS 3.0 software. The results indicate that transformational leadership has a positive and significant effect on both tacit and explicit knowledge sharing. However, self-efficacy does not moderate the relationship between transformational leadership and tacit knowledge sharing. Conversely, self-efficacy significantly moderates the relationship between transformational leadership and explicit knowledge sharing. These findings provide new insights for leadership theory and practice, as well as knowledge management within organizations, particularly in enhancing the effectiveness of knowledge sharing through transformational leadership. REFERENSI Alavi, M. & Leidner, D. E. 2001. Review: Knowledge Management and Knowledge Management Systems: Conceptual Fondations and Research Issues. MIS Quarterly, 25(1):107-136. Bartol, K. M. & Srivastava, A. 2002. Encouraging Knowledge Sharing: The Role Of Organizational Rewards Systems. Journal of Leadership and Organization Studies, 9(1):64-76. Bechina, A. A. & Bommen, T. 2006. Knowledge Sharing Practices: Analysis Of A Global Scandinavian Consulting Company. The Electronic Journal Of Knowledge Management, 4(2):109-116. Berman, S. L., Down, J. & Hill, C. W. 2002. Tacit knowledge as a Source of Competitive Advantage in the National Basketball Association. Academy of Management Journal, 45(1):13-31. Bock, G.W. & Kim. Y.G. 2002. Breaking the Myths of Rewards: An Exploratory Study of Attitudes About Knowledge Sharing. Information Resources Management Journal, 15(2):14-21. Gudono. 2011. ”Analisis Data Multivariat Ed.1”. BPFE: Yogyakarta. Gudono. 2012. ”Analisis Data Multivariat Ed.2”. BPFE: Yogyakarta. Hair, J. F., Black, W. C., Babin, B. J. & Anderson, R. E. 2010. Multivariate Data Analysis. New Jersey: Pearson Prentice Hall. Hakami, Y., Tam, S., Bursalim, A. H. & Husin, A. R. C. 2014. A Review of Faktors Affecting The Sharing of Knowledge in Social Media. Science International, 26(2):679-688. Hansen, M. T., Mors, M. L. & Lova’s, B. 2005. Knowledge sharing in organizations: Multiple networks, multiple phases. Academy of Management Journal, 48(5):776-793. Hair, J. F., Black, W. C., Babin, B. J. & Anderson, R. E. 2010. Multivariate Data Analysis. New Jersey: Pearson Prentice Hall. Hakami, Y., Tam, S., Bursalim, A. H. & Husin, A. R. C. 2014. A Review of Faktors Affecting The Sharing of Knowledge in Social Media. Science International, 26(2):679-688. Hartono, J. 2011. Pedoman Survei Kuesioner. BPFE: Yogyakarta. Hartono, J. 2016. Metode Penelitian Bisnis. Salah Kaprah dan Pengalaman-pengalaman. Edisi 6. BPFE: Yogyakarta. Hansen, M. T., Mors, M. L. & Lova’s, B. 2005. Knowledge sharing in organizations: Multiple networks, multiple phases. Academy of Management Journal, 48(5):776-793. Hsu,C. & Lin, J. C. 2008. Acceptance of Blog Usage: The Role of Technology acceptance, Social influence and Knowledge Sharing Motivation. Information & Management, 45:65-74. Husman, M. & Wulf, V. 2005, The Role Of Information Technology In Building And Sustaining The Relational Base Of Communities. The Information Society, 21(2):81-89. Imam Ghozali. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (edisi 9), Semarang: Badan Penerbit Universitas Diponegoro. Ipe, M. 2003. Knowledge Sharing in Organizations: A Conceptual Framework”. Human Resource Development Review, 2:337-359. Mital, M., Israel, D. & Agarwal, S. 2010. Information Exchange and Information Disclosure and In Social Networking Web Sites. The Learning Organization, 17(6):479-489. Neuman, W. L. 2006. Basics of Social Research: Qualitative and Quantitative Approaches. USA : Pearson International Edition. Nonaka, I. & Takeuchi, H. 1995. The Knowledge-Creating Company: How Japanese Companies Create the Dynamics of Innovation. New York: Oxford University Press. Nonaka, I. & Konno, N. 1998. The Concept of ‘Ba’: Bilding A Foundation for Knowledge Creation. California Management Review, 40(3):40-53. Wahana Komputer. 2017. Ragam Model Penelitian & Pengolahannya dengan SPSS, Semarang: Penerbit ANDI. Ruggles, R. 1998. The State Of Notion: Knowledge Management In Practice. California Management Review, 40:80-89. Roblek, V., Pejic Bach, M., Mesko, M. & Bertoncelj, A. 2013. The Impact Of Social Media To Value Added In Knowledge-based Industries. Kybernetes, 42(4):554-568. Ryu, S., Ho, S. H., & Han, I. 2003. Knowledge Sharing Behavior Of Physicians In Hospitals. Expert Systems with Applications, 25(1):113−122. Scheepers, H., Scheepers, R., Stockdale, R. & Nurdin, N. 2014. The Dependent Variable in Social Media Use. Journal of Computer Information Systems, 54(2):25-34. Sekaran, U. 2017. Metode Penelitian Untuk Bisnis 1 (edisi 6), Jakarta: Salemba Empat. Sekaran, U. 2017. Metode Penelitian Untuk Bisnis 2 (edisi 6), Jakarta: Salemba Empat. Sondergaard, S., Kerr, M. & Clegg, C. 2007. Sharing Knowledge: Contextualising Socio-Technical Thinking And Practice. The Learning Organization, 14(5):423−435. Sun, Y., Lim, K. H., Peng, Z. & Wang, W. M. 2014. Norm of Reciprocity, Reciprocal Benefits, and Reciprocal Relationships: A Revisit of the Role of Reciprocity in Knowledge Sharing. Thirty Fifth International Conference on Information Systems, pp:1-16. Suliyanto. 2011. Ekonometrika Terapan: Teori & Aplikasi dengan SPSS. Yogyakarta: Penerbit ANDI. Zheng, Y., Li, L. & Zheng, F. 2010. Social Media Supportfor Knowledge Management. International Conference on Management and Service Science (MASS), WuHan, 2010.

Pengaruh Religiositas Dan Lingkungan Sosial Terhadap Minat Menabung Di Lembaga Keuangan Syariah Pada Karyawan Pt Jiale Indonesia Ansori, Miswan; Kusuma, Dewa
Neraca Vol. 20 No. 1 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i1.1847

Abstract This study aims to answer the question of whether religiosity and social environment influence the interest in saving at Islamic financial institutions among employees of PT Jiale Indonesia. The approach used in this research is quantitative, with primary data sources. Primary data were collected through an online questionnaire distributed to employees of PT Jiale Indonesia. The sampling method used is purposive sampling, with a total of 353 respondents. The analytical technique employed is multiple linear regression. The results of the study indicate that both religiosity and social environment influence the interest in saving at Sharia financial institutions. Among the two variables tested, the social environment variable has a greater influence on the interest in saving at Sharia financial institutions. REFERENSI Abduh, M., Alawiyah, T., Apriansyah, G., Sirodj, R. A., & Afgani, M. W. (2022). Survey Design: Cross Sectional dalam Penelitian Kualitatif. Jurnal Pendidikan Sains Dan Komputer, 3(01), 31–39. https://doi.org/10.47709/jpsk.v3i01.1955 Agarwala, R., Mishra, P., & Singh, R. (2019). Religiosity and consumer behavior: a summarizing review. Journal of Management, Spirituality and Religion, 16(1), 32–54. https://doi.org/10.1080/14766086.2018.1495098 Ajzen, I. (2012). The Theory of Planned Behavior. In P. A. M. Van Lange, A. W. Kruglanski, & E. T. Higgins (Eds.), Handbook of Theories of Social Psychology. London: SAGE Publications Ltd. Ajzen, I. (2020). The theory of planned behavior: Frequently asked questions. Human Behavior and Emerging Technologies, 2(4), 314–324. https://doi.org/10.1002/hbe2.195 Bitar, Z., Hallit, S., Khansa, W., & Obeid, S. (2021). Phubbing and temperaments among young Lebanese adults: the mediating effect of self-esteem and emotional intelligence. BMC Psychology, 9(1), 87–98. https://doi.org/10.1186/s40359-021-00594-7 Ghofur, A. (2018). Falsafah Ekonomi Syariah. Depok: Rajawali Press. Ghozali, I. (2018). Apliksi Analisis Multivariate dengan Program IBM SPSS 25 (9th ed.). Semarang: Badan Penerbit Universitas Diponegoro. Glock, C. Y. (1962). On The Study of Religious Commitment. Religious Education: The Official Journal of the Religious Education Association, 57(4), 98–110. Graafland, J. (2017). Religiosity, Attitude, and the Demand for Socially Responsible Products. Journal of Business Ethics, 144(1), 121–138. https://doi.org/10.1007/s10551-015-2796-9 Hadjar, I. (2021). Pendekatan Kuantitatif dalam Penelitian Agama. Semarang: Walisongo Press. Han, Z., Yeoh, E. K. K., & Wan Ahmad, W. M. B. (2018). Does Religious Obligation of Muslims In Western China Influence their Intention to Adopt Islamic Banking? Contemporary Chinese Political Economy and Strategic Relations, 4(3), 1207–1244. https://doi.org/https://icaps.nsysu.edu.tw/var/file/131/1131/img/2375/129599192.pdf Herawati, Z. R. (2023). Pengaruh Literasi Keuangan Syariah dan Lingkungan Sosial Terhadap Minat Penggunaan Layanan Bank Syariah (Studi pada Mahasiswa Perbankan Syariah UIN Malang) [Skripsi]. Universitas Islam Negeri Malang. Ibrahim, M. A., Fisol, W. N. M., & Haji-Othman, Y. (2017). Customer intention on Islamic Home Financing Products: An Application of Theory of Planned Behavior (TPB). Mediterranean Journal of Social Sciences, 8(2), 77–86. https://doi.org/10.5901/mjss.2017.v8n2p77 Ilyas, R. (2018). Analisis Sistem Pembiayaan Pada Perbankan Syariah. Adzkiya : Jurnal Hukum Dan Ekonomi Syariah, 6(1), 1–18. https://doi.org/10.32332/adzkiya.v6i1.1167 Iryani, R. M., & Kristanto, R. S. (2022). Pengaruh Pengetahuan Tentang Bank Syariah, Religiusitas, Lingkungan Sosial, Dan Uang Saku Terhadap Minat Menabung Mahasiswa Di Bank Syariah (Studi Kasus pada Mahasiswa STIE Bank BPD Jateng). Magisma: Jurnal Ilmiah Ekonomi Dan Bisnis, 10(2), 191–202. https://doi.org/10.35829/magisma.v10i2.228 Kasmir. (2014). Dasar-dasar Perbankan. Jakarta: Raja Grafindo Persada. Lucas, D. B., & Britt, S. . (2012). Measuring Advertising Effectiveness. New York: McGraw-Hill. Maghfiroh, S. (2018). Pengaruh Religiusitas, Pendapatan, dan Lingkungan Sosial Terhadap Minat Menabung Di Bank Syariah Pada Santri Pesantren Mahasiswi Darush Shalihat. Jurnal Pendidikan Dan Ekonomi, 7(3), 213–222. Obeid, H., & Kaabachi, S. (2016). Empirical investigation into customer adoption of Islamic banking services in Tunisia. The Journal of Applied Busines Research, 32(4), 1243–1256. https://doi.org/https://doi.org/10.19030/jabr.v32i4.9734 Ouafy, S. El, & Chakir, A. (2015). The Impact of Religiosity in Explanation of Moroccan Very Small Businesses Behaviour Toward Islamic Financial Products. IOSR Journal of Business and Management, 17(7), 2319–7668. https://doi.org/10.9790/487X-17727176 Pakaya, I., & Posumah, J. H. (2021). Pengaruh Lingkungan Sosial Terhadap Pendidikan Masyarakat Di Desa Biontong I Kecamatan Bolangitang Timur Kabupaten Bolaang Mongondow Utara. Jurnal Administrasi Publik, 7(104), 11–18. Retrieved from https://ejournal.unsrat.ac.id/v3/index.php/JAP/article/view/33692 Purwanto. (2018a). Fungsi Intermediary Bank Aceh Setelah Melakukan Konversi Menjadi Bank Umum Syariah. In Ihtifaz: Journal of Islamic Economics, Finance, and Banking (Vol. 1). https://doi.org/https://doi.org/10.12928/ijiefb.v1i1.248 Purwanto. (2018b). Teknik penyusunan instrumen uji validitas dan reliabilitas penelitian ekonomi syariah. Magelang: StaiaPress. Purwanto. (2019). Analisis Korelasi dan Regresi Linier dengan SPSS 21 (Panduan Praktis untuk Penelitian Ekonomi Syariah). Magelang: StaiaPress. Purwanto, P. (2021). Society attitudes and intentions to use products in sharia bank of Aceh : The role of religiosity and social influence. ABAC Journal, 41(2), 223–242. https://doi.org/http://www.assumptionjournal.au.edu/index.php/abacjournal/article/view/4223 Rahman, A., & Muktadir, M. G. (2021). SPSS: An Imperative Quantitative Data Analysis Tool for Social Science Research. International Journal of Research and Innovation in Social Science, 05(10), 300–302. https://doi.org/10.47772/IJRISS.2021.51012 Raihana, S., & Azhary, R. A. (2020). Pengaruh Pengetahuan, Religiusitas, Lokasi, Dan Lingkungan Sosial Terhadap Minat Menabung di Bank Aceh Syariah Cabang Jeuram (Studi Pada Masyarakat Kecamatan Seunagan Kabupaten Nagan Raya). JIHBIZ: Global Journal of Islamic Banking and Finance, 2(2), 110–123. Usman, H. (2016). Islamic religiosity scale, and its applied on the relationship between religiosity and selection of Islamic bank. Journal of Distribution Science, 14(2), 23–32. https://doi.org/http://dx.doi.org/10.15722/jds.14.2.201602.23 Vetter, T. R. (2017). Descriptive Statistics: Reporting the Answers to the 5 Basic Questions of Who, What, Why, When, Where, and a Sixth, So What? Anesthesia & Analgesia, 125(5), 1797–1802. https://doi.org/10.1213/ANE.0000000000002471

Penerapan Sistem Crm (Customer Relationship Manajemen) Untuk Meningkatkan Hubungan Pelanggan Studi Kasus Pada Pt. Tujuhlangit Lintas Nusantara Khambali, Ahmad; Nur Aini, Fadhila
Neraca Vol. 20 No. 1 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i1.1848

PT. Tujuhlangit Lintas Nusantara is a company engaged in services, especially internet service providers with fiber optic technology that offers corporate, residential and partnership internet package services. As technology advances, competition between internet service companies is getting stronger and increasingly dependent on the quality and service of each company. The existing system at PT Tujuhlangit Lintas Nusantara still has shortcomings and does not cover all the needs of the company. From this problem, a good business strategy is needed, namely using the development of a CRM (Customer Relationship Management) system that is automated in the form of a system. The methods used in this research are literature studies in the form of journals, observations and interviews. While the method used for CRM development is to use the waterfall method which is a general methodology in system development. Tools for design using UML (Unified Modeling Language). The results of the analysis concluded that CRM is the main business strategy choice at PT Tujuhlangit Lintas Nusantara. And from these problems, a CRM system will be created for the purpose of attracting new customers, customer satisfaction, obtaining higher sales, and maintaining customer loyalty in order to contribute to achieving business strategies at the company. REFERENSI Chadhiq, U. (2015). Customer Relationship Management ( CRM ) : Pilihan Strategi untuk Meraih Keunggulan Bersaing. Dharma Ekonomi, 18(33), 1–14. Rahmanto, W., Juanita, S., Suryadi, L., & Sutrisno, J. (2023). Implementasi E-Crm Untuk Layanan Keluhan Implementation of E-Crm for Customer Complaints Service At Pt . Information Tools Achievement. 2(April), 934–942. Regiani, E., Dwiputri, F. A., Amaliyah, S., & Herlambang, Y. T. (2023). DAMPAK PENGGUNAAN TEKNOLOGI INTERNET TERHADAP DALAM KELUARGA cepat , tepat dan efisien . Informasi-informasi baru yang disajikan tersebut dapat memperkaya. 4(3), 2888–2899. Damanik, E., & Siregar, I. M. (2021). Pengembangan Sistem Customer Relationship Management Berbasis Web Pada Pt. Terus Mega Tara Jakarta. Jurnal Teknik Informasi Dan Komputer (Tekinkom), 4(1), 60–69. Eka Fitriany, A., & Mulyono, H. (2023). Sistem Informasi Customer Relationship Manajemen (CRM) Berbasis Web Pada PT. Patria Cabang Mendalo. Jurnal Manajemen Sistem Informasi, 8(1), 67–77. Samudra, Y. (2023). Penerapan Metode Design Thinking Dalam Pengembangan Sistem CRM , Cash Flow , dan Management Stock Inventory Pada Aplikasi Krealogi. 1(5), 1283–1296. Galih, Alivia, N., & Sandi Apriandi. (2023). Perancangan Sistem Customer Relationship Management (CRM) Berbasis Website di PT Aguna Amreta Ardaya. TEMATIK, 10(1), 113-123. Nugraha, R. (2022). Rancang Bangun Sistem Crm (Customer Relationship Management) Berbasis Web Dengan Pola Mvc. JATISI (Jurnal Teknik Informatika dan Sistem Informasi), 9(1), 70-85.

Evaluasi Sales Performance PT. Lion Superindo Pekalongan Purwanto, Teguh; Fatah, Khoirul; Majid, Musfirah
Neraca Vol. 20 No. 1 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i1.1849

This research aims to evaluate sales performance at PT. Lion Super Indo using the least squares method. The data used in this research includes monthly sales reports for 2022. Data analysis was carried out by applying the least squares model to estimate PT's sales performance. Lion Supeindo. The research results show that there is a significant positive correlation between promotional activities and increased sales. In addition, the least squares model developed succeeded in providing accurate predictions regarding the impact of promotions on future sales. This research provides a practical contribution to the management of PT. Lion Superindo Pekalongan in planning and optimizing sales promotion strategies. By utilizing the forecasting model that has been developed, companies can make more informed decisions regarding the allocation of promotional budgets and the optimal timing of promotional campaigns. REFERENSI Anderson, D. R., Sweeney, D. J., & Williams, T. A. (2011). Essentials of Modern Business Statistics with Microsoft Excel. South-Western Cengage Learning. Badmus,M.A dan Ariyo.O.S. 2011. Forecasting cultivated areas and production of Maize in Nigerian using ARIMA Model. Asian journal of agricultural science. 3(3):171-176 Churchill, G. A., & Peter, J. P. (1998). Marketing: Creating Value for Customers. Irwin/McGraw-Hill. Djarwanto.subagyo pangestu:2000.Statistik induktif.BPFE Yogyakarta Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics (5th ed.). McGraw-Hill/Irwin. Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics. McGraw-Hill. Hariri F R, 2016. Metode least square untuk memprediksi penjualan sari kedelai rosi. Jurnal simetris volume 7 no 2 Hyndman, R. J., & Athanasopoulos, G. (2018). Forecasting: Principles and Practice (2nd ed.). OTexts. Kotler, P., & Keller, K. L. (2016). Marketing Management. Pearson Education. Kutner, M. H., Nachtsheim, C. J., Neter, J., & Li, W. (2004). Applied Linear Statistical Models. McGraw-Hill. Linda, Puspa., Marihat Situmorang., Gim Taringan, “Peramalan Penjualan Produksi Teh Botol Sosro pada PT. Sinar Sosro Sumatera Bagian Utara Tahun 2014 dengan Metode Arima Box Jenkins”, Saintia Matematika, vol 02, no. 03 pp. 253-266, 2014 Makridakis, S., Wheelwright, S. C., & Hyndman, R. J. (1998). Forecasting: Methods and Applications (3rd ed.). John Wiley & Sons. Montgomery, D. C., Jennings, C. L., & Kulahci, M. (2015). Introduction to Time Series Analysis and Forecasting. John Wiley & Sons. Montgomery, D. C., Peck, E. A., & Vining, G. G. (2012). Introduction to Linear Regression Analysis. Wiley. Paramita, Citra., Dul Muid, “Analisa Perbandingan Metode Peramalan Penjualan Bahan Bakar Minyak dengan Standar Kesalahan Peramalan (SKP) pada PT. Pertmina (Persero) Region IV Jateng dan DIY”, 2011. Putra Pamungkas, Danar. 2016.implementasi metode least square untuk prediksi penjualan tahu pong.jurnal ilmiah nero Volume2 Nomer 2 Raju, T. S., & Konda, K. (2017). Sales Performance Analysis Using Regression. Journal of Business and Management, 19(2), 1-7. Rizaldi, H. (2022). The influence of brand popularity, perceived quality, price, and need on purchase intention iPhone products in Purwokerto. Jurnal Akuntansi, Manajemen dan Ekonomi, 24(2), 14-22. Sadli,Muhammad.2017.Implementasi sistem cerdas Least square dalam meramalkan pemenuhan kebutuhan stock listrik dikota lhokseumawe.jurnal ecotipe. Volume 14 no.2 Solikhah, F., Purwanto, T., Arifiyanto, M., Rizaldi, H., & Moegiri, M. (2023). ANALISIS PENGARUH RELIGIUSITAS, TINGKAT PENDAPATAN, KUALITAS PELAYANAN DAN TINGKAT KEPERCAYAAN TERHADAP MINAT MEMBAYAR ZAKAT (Studi Kasus pada Lazismu Kota Pekalongan). Neraca, 19(2), 76-86. Sudarismiaty A., dan Tri Diah Sari M., 2016. Analisis Peramalan Penjualan untuk menentukan rencana produksi pada UD Rifa’i. Jurnal Ekonomi dan Bisnis GROWTH. Vol 14 No 2. Sugiyono., 2017. Metode Penelitian kuantitatif,kuantittif dan R&D Bandung. CV Alfabet Sun, W., & Zhou, H. (2014). Prediction of Sales Using Least Squares Method. International Journal of Business and Social Science, 5(6), 180-184. Wilda Nur Octavia,R., dan Chotijah.,U.2022. Implementasi Metode Least Square untuk memprediksi penjualan kue donat dan Bomboloni. Jurnal Ilmiah Tekhnik Informatika dan Sistem Informasi. Vol 11 No 1

Pengaruh Opini Audit Dan Temuan Audit Terhadap Kinerja Pemerintah Se-Provinsi Jawa Tengah Berkonsep Value For Money Saat Covid 19 Edi Purnomo, Djauhar; Safitri, Dewi; Fithrayudi Triatmaja, Muh
Neraca Vol. 20 No. 1 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i1.1850

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh yang ditimbulkan oleh variabel Opini Audit dan variabel Temuan Audit BPK terhadap Kinerja Pemerintah se-Provinsi Jawa Tengah berkonsep Value for Money (Rasio Ekonomi, Efisiensi, dan Efektivitas) saat COVID 19. Penelitian ini menggunakan purposive sampling dengan 35 sampel yang diperoleh dari Kabupaten dan Kota di Provinsi Jawa Tengah. Metode analisis dalam penelitian ini menggunakan analisis regresi linier berganda. Jenis penelitian ini penelitian kuantitatif dengan sumber data sekunder. Hasil dari analisa penelitian ini adalah 1) Opini Audit berpengaruh terhadap Kinerja Pemerintah se-Provinsi Jawa Tengah berkonsep Value for Money (Rasio Ekonomi, Efisiensi, dan Efektivitas) saat COVID 19, 2) Temuan Audit BPK berpengaruh terhadap Kinerja Pemerintah se-Provinsi Jawa Tengah berkonsep Value for Money (Rasio Ekonomi, Efisiensi, dan Efektivitas) saat COVID 19, 3) Opini Audit dan Temuan Audit BPK secara simultan berpengaruh terhadap Kinerja Pemerintah se-Provinsi Jawa Tengah berkonsep Value for Money (Rasio Ekonomi, Efisiensi, dan Efektivitas) saat COVID 19 REFERENSI Aafiah Millenia, N. (2022). Pengaruh Ukuran Pemerintah Daerah, Kemakmuran dan Intergovernmental Revenue Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Selatan. Jurnal Syntax Admiration, 3(6), 786–803. https://doi.org/10.46799/jsa.v3i6.448 Andani, M., Sarwani, S., & Respati, N. W. (2019). Pengaruh Karakteristik Pemerintah Daerah Dan Opini Audit Terhadap Kinerja Pemerintah Provinsi Di Indonesia. Jurnal Akuntansi, 9(2), 111–130. https://doi.org/10.33369/j.akuntansi.9.2.111-130 Ditasari, R. A., & Sudrajat, M. A. (2020). Pengaruh Opini Audit dan Temuan Audit BPK terhadap Kinerja Pemerintah Daerah pada Kabupaten/Kota di Provinsi Jawa Timur. Inventory: Jurnal Akuntansi, 4(2), 104. https://doi.org/10.25273/inventory.v4i2.7668 Elda, N., Sulistyo, & Dianawati, E. (2021). Pengaruh Pengawasan Keuangan Dan Penyajian Laporan Keuangan Terhadap Kinerja Pemerintah Berkonsep Value for Money Pada Pemerintah Kota Malang. Jurnal Riset Mahasiswa Akuntansi, 9(1), 1–8. https://doi.org/10.21067/jrma.v9i1.5470 Mappiasse, A. L. (2018). Pengaruh Karakteristik Pemerintah Daerah dan Hasil Pemeriksaan Audit BPK Terhadap Kinerja Keuangan. Bongaya Journal for Research in Accounting (BJRA), 1(2), 51–55. https://doi.org/10.37888/bjra.v1i2.86 Sore, Uddin. Sobirin. (2017). Kebijakan Publik. Makassar: CV Sah Media. E-book. Diambil dari books.google.co.id pada 30 November 2021. Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). 2021. Laporan Hasil Pemeriksaan Laporan Keuangan Pemerintah Daerah (LHP LKPD) Tahun 2020 se-Provinsi Jawa Tengah. Diambil dari e-ppid.bpk.go.id pada Desember 2021 Bastian. (2001). Akuntansi Sektor Publik. Yogyakarta: BPFE Universitas Gajah Mada. Ikatan Akuntan Publik Indonesia. (2021). Standar Audit 700. Diambil dari pasap.iapi.or.id pada 10 Januari 2022 Ikatan Akuntan Publik Indonesia. (2021). Standar Audit 705. Diambil dari pasap.iapi.or.id pada 10 Januari 2022 Jacobs, K. (1998). Value For Money Auditing In New Zealand: Competing For Control In The Public Sector. In British Accounting Review (Vol. 30). Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi. Riska Amalia Sari. (2021). Determinan Kinerja Penyelenggaraan Pemerintah Daerah: Ukuran Daerah, Opini Audit, Temuan Audit, dan Tindak Lanjut Rekomendasi Hasil Pemeriksaan (Studi Empiris pada Kabupaten/Kota di Indonesia Tahun 2016-2017). Skripsi. Institut Agama Islam Negeri Surakarta. Tahir, Arifin. (2014). Kebijakan Publik dan Transparansi Penyelenggaraan Pemerintahan Daerah. Bandung: Alfabeta Undang-Undang Nomor15 Tahun 2006 tentang Badan Pemeriksa Keuangan. Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan atas Pengelolaan danTanggungjawab Keuangan Negara. Undang-Undang Nomor 9 Tahun 2015 tentang Perubahan Kedua atas Undang-undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah Widodo, Dr. Joko. (2021). Analisis Kebijakan Publik. Malang: Media Nusa Creative. E-book. Diambil dari books.google.co.id pada 30 November 2021

Mengukur Peran Pembiayaan Bermasalah Bank Umum Syariah Dalam Upaya Meningkatkan Profitabilitasnya Di Situasi Pandemic Covid-19 Moegiri, M; Hidayah, Rini; Dwi Andayani, Tutut; Yohani, Yohani
Neraca Vol. 20 No. 1 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i1.1851

This study aims to determine whether there is an effect of Musyarakah Financing, Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) on the Profitability of Islamic Commercial Banks after moderating the Financing to Deposit Ratio (FDR) sourced from www.ojk.go.id from 2020-2022 with a sample of 11 (eleven) Islamic commercial banks. The data management of this study used IBM SPPS 26 to test the hypothesis using the t test and MRA Analysis (Moderated Regression Analysis). The results of this study indicate that musyarakah financing has a negative effect on Return on Assets (ROA), while CAR and FDR have no effect on profitability (ROA) at Islamic Commercial Banks before being moderated. After the MRA analysis test was conducted, it was found that NPF was unable to moderate the effect of musyarakah financing on ROA, NPF was able to moderate the effect of CAR on ROA, and NPF was unable to moderate the effect of FDR on ROA. While the results of the simultaneous test state that musyarakah financing, CAR, FDR with or without NPF moderation jointly affect the profitability (ROA) of Islamic commercial banks. REFERENSI Ghozali, Imam. 2011. Aplikasi Anlisis Multivariante Dengan Program IMB SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro. IAI. 2017. Standar Akuntansi Keuangan Syariah. Jakarta: IAI. Moegiri, M, Tutut Dwi Andayani, and S Saebeni. 2022. “ANALISIS KOMPARATIF SEBELUM DAN SAAT PANDEMI COVID 19 BANK UMUM SYARIAH.” Neraca 18(1): 1–12. Nur’aini Ihsan, Dwi. 2013. Analisis Laporan Keuangan Perbankan Syariah. Jakarta: UIN jakarta Press. Pritadyana, Mella, Nik Amah, and Maya Novitasari. 2019. “PENGARUH FDR DAN NIM TERHADAP ROE DENGAN NPF SEBAGAI VARIABEL MODERASI.” Sanusi, Anwar. 2013. Metodelogi Penelitian Bisnis. Jakarta: Salemba Empat. “Statistik Perbankan Syariah- Desember 2022..Xlsx.” “Surat Edaran OJK No. 10_SEOJK.03_2014_Penilaian Tingkat Kesehatan BUS Dan UUS.Pdf.” Wiroso. 2011. Akuntansi Transaksi Syariah. Jakarta: Ikatan Akuntan Indonesia. Yulyani, Evita, and Nana Diana. 2021. “Pengaruh CAR Dan FDR Terhadap Pembiayaan Murabahah Dengan NPF Sebagai Variabel Moderating.” Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah 7(1): 21. www.ojk.go.id

Eksplorasi Persepsi Pengguna Terhadap Ketersediaan Layanan Pelanggan E-Wallet Fatah, Khoirul; Rizaldi, Herna
Neraca Vol. 20 No. 1 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i1.1852

This research aims to explore and understand in depth users' perceptions of the availability of customer service in the context of using digital wallets (e-wallets). The main focus is to analyze how users interpret and evaluate the availability of e-wallet customer service, as well as the extent to which these factors influence the overall usage experience. The methods used include data collection through surveys, where respondents will be asked to share their experiences regarding the availability of customer service from the e-wallets they use. Data analysis will be carried out to identify patterns, trends and critical aspects that influence user perceptions about the availability of e-wallet customer service. It is hoped that the results of this research will provide deeper insight into how the availability of customer service can influence e-wallet use, as well as provide a basis for service providers to improve the user experience by better understanding user needs and expectations in terms of customer service. REFERENSI Alam, M. M., Awawdeh, A. E., & Muhamad, A. I. Bin. (2021). Using e-wallet for business process development: challenges and prospects in Malaysia. Business Process Management Journal, 27(4), 1142–1162. https://doi.org/10.1108/BPMJ-11-2020-0528 Biduri, S., Hariyanto, W., Loekitasari, S., & Irma Suryani, A. (2021). Apakah Pendekatan Technology Acceptance Model (TAM) Berpengaruh Terhadap Intention To Use E-Money? In Jurnal Akuntansi Integratif (Vol. 7, Issue 1). Daragmeh, A., Sági, J., & Zéman, Z. (2021). Continuous intention to use e-wallet in the context of the covid-19 pandemic: Integrating the health belief model (hbm) and technology continuous theory (tct). Journal of Open Innovation: Technology, Market, and Complexity, 7(2). https://doi.org/10.3390/joitmc7020132 Esawe, A. T. (2022). Understanding mobile e-wallet consumers’ intentions and user behavior. Spanish Journal of Marketing - ESIC, 26(3), 363–384. https://doi.org/10.1108/SJME-05-2022-0105 Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 Edisi 9 (9th ed.). Undip. Intarot, P. (2018). Influencing Factor in E-Wallet Acceptant and Use. International Journal of Business and Administrative Studies, 4(4), 167–175. https://doi.org/10.20469/ijbas.4.10004-4 Jogiyanto, H. (2016). Metodologi Penelitian Bisnis Salah Kaprah dan Pengalaman-Pengalaman. Edisi 6. In Yogyakarta: BPFE. BPFE. Karim, M. W. et all. (2020). Factors Influencing the Use of E-wallet as a Payment Method among Malaysian Young Adults. Journal of International Business and Management, 3(2), 1–11. https://doi.org/10.37227/jibm-2020-2-21/ Prakosa, A., & Jati Wintaka, D. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Minat Penggunaan Ulang E-Wallet Pada Generasi Milenial Di Daerah Istimewa Yogyakarta (Vol. 3, Issue 1). Sakdiyah, L., Effendi, R., Kustono, A. S., & Kalimantan, J. (2019). Analisis Penerimaan Penggunaan E-Learning dengan Pendekatan Theory of Planned Behavior ( TPB ) pada Mahasiswa Akuntansi Universitas Jember ( Analysis The Acceptance and The Use of E-Learning with Theory of Planned Behavior ( TPB ) Approach on Jember Unive. VI(1), 120–126. Upadhayaya, A. (2012). Electronic Commerce and E-wallet. International Journal of Recent Research and Review, I(March), 37–41. Wulandari, I. R., & Sumadi, S. (2020). Analysis of Behavior Using E-money With A TAM Approach (Technology Acceptance Model). Manajemen Bisnis, 10(1), 24. https://doi.org/10.22219/jmb.v10i1.10861

Analisis Dampak Penggunaan Pinjaman Online Terhadap Minat Dan Gaya Hidup Konsumtif Masyarakat Putrilia, Astrid; Fajrin Muharomah, Nur; Kusumah Safitri, Yuniarti; Wahyu, Ahmad
Neraca Vol. 20 No. 1 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i1.1853

The purpose of this research is to identify and study the use of online loan applications that have an impact on people’s interest and comsumtive behavior. This research was conducted through a qualitative approach method or using questionnaires and the number of respondents was only 48 people (exceeding the maximum limit of 30). Online loans are platforms that offer loans or installment payments over the internet without undergoing complicated procedures, helping people who will borrow for needs or just want something online but do not have sufficient funds to do so. The availability of online loans certainly has a positive and negative impact on people’s behavior because it attacts people’s interest. Therefore, the purpose of this study is to analyze how the impact of using online loans in influencing comsumtive lifestyle habits. REFERENSI al., C. N. (2020). Dampak sosial Ekonomi Jerat Utang Rumah tangga di Indonesia. Perkumpulan PRAKARSA. GAP, S., L.A Trupalupi, & L.A Haris. (2014). Analisis Faktor Yang Mempengaruhi Keputusan Nasabah dalam Pengambilan Kredit dalam LPD (Lembaga Pengkreditan Desa) Desa Pakraman Manggissari . Pendidikan Ekonomi, Vol. 4, No.1. Hasibuan, M. (2008). Dasar-Dasar Perbankan. jakarta: Bumi Aksara. Ilaswara, D. (2012-2019). Analisis Pelaksanaan Harbolnas di Indonesia. Sains Manajemen, 1-12. Junaidi, & Sfenrianto. (2015). A Model Factos Influencing Consumer's Intention To Use E-Payment System In Indonesia. 59:214-220. Kotler, & Philip. (2002). Manajemen Pemasaran, Jilid 1, Edisi Milenium. jakarta: Prehallindo. Kusnawan, A., Silaswara, D, Andy, & Sefung, T. (2019). Pengaruh Diskon Pada Aplikasi e-Wallet Terhadap Pertumbuhan Minat Pembelian Impulsif Konsumen Milenial di Wilayah Tangerang. Jurnal Sains Manajemen, 5 No 2 , 137-160. Kusnawan, A., Silaswara, D, Andy, & Sefung, T. (2019). Pengaruh Diskon Pada Aplikasi e-Wallet Terhadap Pertumbuhan Minat Pembelian Impulsif Konsumen Milenial di Wilayah Tangerang. Jurnal Sains Manajemen, 5 No 2 (Desember 2019), 137-160. Moleong, L. J. (2016). Metodologi Penelitian Kualitatif. bandung: PT. Remaja Rosdakarya. Mowen, Jhon C, & Michael Minor. (2002). Consumer Behavior atau Perilaku Konsumen. Jakarta: Erlangga. Poerwanto, N. (2010). Psikolog Pendidikan Bandung:Remaja Rosdakarya. Minat Merpakan Landasan Penting Bagi Seseorang Untuk Melakukan Kegiatan dengan Baik yaitu dorongan seseorang untuk Berbuat. 66. Sardiman. (2011). Interaksi Motivasi Belajar Mengajar. Jakarta: Rajawali Pers. Senada, & Setiadi. (2010). Suarni GAP, 2014. Supriyanto, E., & Ismawati, N. (2019). Sistem Informasi Fintech Pinjaman Online Berbasis Web. Just IT. 100-10

PERSPEKTIF HUKUM ISLAM TERHADAP BIAYA PENALTY PADA PRODUK TABUNGAN I-MAPAN (Studi Pada KSPPS Baitut Tamwil Muhammadiyah Kajen) Riza Mukhayati; Yohani, Yohani; Kholidah, Nur; Hudaya, Fadli
Neraca Vol. 20 No. 2 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i2.1893

Tabungan i-mapan atau investasi masa depan adalah produk tabungan berjangka di KSPPS BT Muhamka yang berguna dalam merencanakan masa depan keluarga. Penarikan tabungan i-Mapan hanya dapat dilakukan sesuai dengan periode waktu yang telah disepakati di awal akad perjanjian, yaitu mulai dari 3 tahun, 5 tahun, 7 tahun, 10 tahun, 12 tahun, dan 15 tahun. Namun, dalam praktiknya, ada situasi dimana anggota memilih untuk mencairkan tabungan i-Mapan sebelum jatuh tempo. Dalam kasus ini, pihak KSPPS BT Muhamka mengenakan denda (penalty) pada pengambilan tabungan sebelum jatuh tempo. Penelitian ini bertujuan untuk mengetahui bagaimana praktik pengenaan denda (penalty) pada pengambilan tabungan i-mapan sebelum jatuh tempo di KSPPS BT Muhamka dan bagaimana perspektif hukum Islam terhadap biaya denda (penalty) pada produk tabungan i-mapan di KSPPS BT Muhamka. Untuk mendapatkan pemahaman yang lebih dalam, teknik pengumpulan data yang digunakan meliputi wawancara, dokumentasi, dan studi pustaka. Data yang dikumpulkan dianalisis secara deskriptif untuk memberikan gambaran yang jelas tentang praktik denda (penalty) tabungan i-mapan dan kesesuaiannya dengan prinsip-prinsip islam. Berdasarkan hasil penelitian, KSPPS BT Muhamka menerapkan denda (penalty) sebesar 10% untuk mencegah penutupan rekening sebelum jatuh tempo. Namun, penerapan denda (penalty) pada tabungan i-mapan sebelum jatuh tempo, berdasarkan pandangan hukum Islam, belum sesuai dengan Al-Qur'an (Surat Al-Baqarah ayat 282) dan Fatwa Dewan Syariah Nasional MUI No. 17/DSN-MUI/IX/2000, karena klausul tentang denda (penalty) tidak dicantumkan pada perjanjian akad awal tabungan i-Mapan REFERENSIAlika, B., Malik, Z. A., & Bayuni, E. M. (2018). Tinjauan Fatwa DSN MUI Nomor 43 / DSN-MUI / VIII / 2004 tentang Ganti Rugi ( Ta’widh ) Terhadap Penalty pada Pencairan Deposito Mudharabah Sebelum Jatuh Tempo di Bank Syariah Mandiri KCP Antapani Bandung Fatwa Review Of DSN MUI Number 43 / DSN-MUI / VII. Prosiding Hukum Ekonomi Syariah, 1(43), 424–430.Departemen Agama RI. (2006). Al-Qur’an Dan Terjemahannya.Hamzani, A. I., & Aravik, H. (2022). Hukum Pidana Islam Tinjauan Teoritis. Penerbit NEM. https://books.google.co.id/books?id=r3iSEAAAQBAJKhasanah, M. D. N. (2023). Penalti Dan Pengurangan Bagi Hasil Deposito Perspektif Hukum Ekonomi Syariah (Studi Kasus Di BMT Dana Mentari Cabang Karanglewas). Skripsi.Kusumadewi, A. P. (2020). Analisis Hukum Islam Terhadap Pengenaan Penalty Pada Pencairan Deposito Mudharabah Sebelum Jatuh Tempo Di BNI Syariah Kantor Cabang Surabaya. http://digilib.uinsa.ac.id/45461/Ma’wa, N. (2017). Tinjauan Hukum Islam Terhadap Penalti Pada Pengambilan Simpanan Berjangka ( Deposito ) Mudharabah Sebelum Jatuh Tempo Di Baitul Mal Wa Tamwil El Sejahtera Cipari Program Studi Hukum Ekonomi Syari'ah Fakultas Syari'ah Institut Agama Islam Negeri.Maruta, H., & Imron, I. (2020a). Perspektif Hukum Islam Terhadap Biaya Penalty Deposito Mudharabah. JPS (Jurnal Perbankan Syariah), 1(1), 15–28. https://doi.org/https://doi.org/10.46367/jps.v1i1.196Maruta, H., & Imron, I. (2020b). Perspektif Hukum Islam Terhadap Biaya Penalty Deposito Mudharabah. JPS (Jurnal Perbankan Syariah), 1(1), 15–28. https://doi.org/10.46367/jps.v1i1.196Purwanti, S. (2023). Kamus Perbankan. Nuansa Cendekia. https://books.google.co.id/books?id=U4ytEAAAQBAJSholahuddin, H. M. (2013). Kamus Istilah Ekonomi, Keuangan & Bisnis Syariah. Gramedia Pustaka Utama. https://books.google.co.id/books?id=gUVODwAAQBAJUndang-Undang Republik Indonesia. (1998). Undang-Undang No. 10 Tahun 1998 tentang Perubahan atas Undang-Undang Nomor 7 Tahun 1992 tentang Perbankan.

ANALISIS RASIO LIKUIDITAS, RASIO PROFITABILITAS, DAN RASIO AKTIVITAS UNTUK MENGUKUR KINERJA KEUANGAN PADA PT. CAMPINA ICE CREAM INDUSTRY, TBK. Nur Anisa Suci Rahayu; Yohani; Tutut Dwi Andayani; Purwanto, Teguh
Neraca Vol. 20 No. 2 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i2.1895

Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada PT. Campina Ice Cream Industry Tbk tahun 2021 sampai 2023. Jenis penelitian ini adalah kuantitatif dengan pendekatan deskriptif. Teknik analisis yang digunakan adalah teknik analisis rasio keuangan secara time series. Data yang digunakan mencakup laporan keuangan yang berupa laporan posisi keuangan dan laporan laba rugi tahun 2021, 2022, dan 2023. Alat ukur yang digunakan yaitu rasio likuiditas (CR, QR, dan Cash), rasio profitabilitas (GPM, NPM, ROA, dan ROE), dan rasio aktivitas (RTO, ITO, dan TATO). Hasil dari penelitian ini menyatakan bahwa kinerja keuangan berdasarkan likuiditas dikatakan baik ditinjau dari hasil perhitungan CR, QR, dan Cash berada di atas standar industri, sehingga PT. Campina Ice Cream Industry Tbk berada dalam kondisi likuid. Sedangkan kinerja keuangan berdasarkan profitabilitas dan aktivitas dikatakan kurang baik. Ditinjau dari hasil perhitungan rasio profitabilitas hanya GPM yang melebihi standar industri, sedangkan NPM, ROA, dan ROE kurang dari standar industri. Ini menunjukkan bahwa perolehan laba masih kurang optimal, dikarenakan memiliki biaya penjualan yang tinggi. Kemudian ditinjau dari hasil perhitungan rasio aktivitas yaitu RTO, ITO, dan TATO masih kurang dari standar industri. Ini menunjukkan bahwa penggunaan aset yang dimiliki masih kurang optimal, sehingga banyak aset yang tertahan dan kurang produktif. REFERENSI Alitia, R., Sutrisno, S., & Nafiah, N. (2022). Analisis kinerja keuangan dengan menggunakan rasio likuiditas. Journal Industrial Servicess, 8(1), 33–37. Atul, U. N., Sari, Y. N. I., & Lestari, Y. J. (2022). Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Perusahaan. E-Jurnal Akuntansi Tsm, 2(3), 89–96. Cholil, A. A. (2021). Analisis rasio likuiditas dan profitabilitas untuk menilai kinerja keuangan perusahaan PT Berlina Tbk tahun 2014-2019. Jurnal Ekonomi Manajemen Sistem Informasi, 2(3), 401–413. Fahmi, I. (2017). Analisis Laporan Keuangan. Bandung: Alfabeta. Fauzi, F. (2022). ANALISIS KINERJA KEUANGAN PT. CAMPINA ICE CREAM INDUSTRY, Tbk. DITINJAU DARI RATIO PROFITABILITAS. MANAJERIAL DAN BISNIS TANJUNGPINANG, 5(2), 28–32. Harahap, N. A. P., Al Qadri, F., Harahap, D. I. Y., Situmorang, M., & Wulandari, S. (2023). Analisis Perkembangan Industri Manufaktur Indonesia. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 4(5), 1444–1450. Hery. (2015). Analisis Laporan Keuangan: Pendekatan Rasio Keuangan. Jakarta: PT. Buku Seru. Kasmir. (2019). Analisis Laporan Keuangan. Depok: PT. Rajagrafindo Persada. Kasnelly, S., Ilham, M., & Aini, R. Q. (2022). Analisis Kinerja Keuangan PT Campina Ice Cream Industry Tbk (Berdasarkan Rasio Profitabilitas). Al-A’mal: Jurnal Manajemen Bisnis Syariah, 2(1). Khikmah, N., Yusuf, M., & Yohani, Y. (2020). Pengaruh Profitabilitas, Solvabilitas, Rentabilitas, Likuiditas, Ukuran Perusahaan Dan Keputusan Investasi Terhadap Nilai Perusahaan. Neraca, 16(1), 40–57. Purwanto, T., Fatah, K., & Majid, M. (2024). Evaluasi Sales Performance PT. Lion Superindo Pekalongan. Neraca, 20(1), 78–86. Rusmini, M. E., Cahyono, D. N., Putri, K., Afkarina, I., Aprilia, P., Taufiq, A., Lestari, D. P., Silvia, K. J., & Firmanda, B. A. (2023). Bangkitnya Perekonomian Indonesia Pasca Covid-19. JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN, 12(1), 59–75. Sofyan Syafri Harahap. (2018). Analisis Kritis atas Laporan Keuangan (14th ed.). Rajagrafindo Persada. Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta. Sugiyono. (2018). Metodelogi Penelitian Kuantitatif dan Kualitatif Dan R&D. Bandung: Alfabeta. Sugiyono. (2019). Metodelogi Penelitian Kuantitatif dan Kualitatif Dan R&D. Bandung: Alfabeta. Wahyuni, A. N., & Suryakusuma, K. H. (2018). Analisis likuiditas, solvabilitas, dan aktivitas perusahaan terhadap profitabilitas pada perusahaan manufaktur. Jurnal Manajemen, 15(1), 1–17. Wiratna Sujarweni. (2021). Analisis Laporan Keuangan : Teori, Aplikasi dan Hasil Penelitian . Yogyakarta: Pustaka Baru Press.

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Home Page

OAI Link

Editorial Team

Contact

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Editorial Address Jl. KH Mas Mansyur No. 2 Bendan Kota Pekalongan

Location Kab. pekalongan, Jawa tengah INDONESIA

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Contact Name
saebani

Contact Email
saebani123@gmail.com

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+6282134484554

Journal Mail Official
jurnal.feb@umpp.ac.id

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Jl. KH Mas Mansyur No. 2 Bendan Kota Pekalongan

Location
Kab. pekalongan,

Jawa tengah

INDONESIA