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<![CDATA[Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia ]]>
<![CDATA[Lismawati, Lismawati]]>;
<![CDATA[Hardana, Ali]]>;
<![CDATA[Utami, Try Wahyu]]>;
<![CDATA[Mutiah, Nur]]>
<![CDATA[ Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023) ]]>
Publisher : <![CDATA[UIN Kiai Ageng Muhammad Besari Ponorogo ]]>
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DOI: 10.21154/etihad.v3i1.6037
<![CDATA[Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.]]>
<![CDATA[Preferensi Masyarakat Desa dan Kota Terhadap Perbankan Syariah di Kabupaten Jember ]]>
<![CDATA[Yuliati, Lilis]]>;
<![CDATA[Rohmah, Fifi Nur]]>;
<![CDATA[Sofianti, Septarina Prita Dania]]>
<![CDATA[ Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023) ]]>
Publisher : <![CDATA[UIN Kiai Ageng Muhammad Besari Ponorogo ]]>
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DOI: 10.21154/etihad.v3i1.5158
<![CDATA[Introduction: This study aims to determine the preferences of rural and urban communities in Jember Regency for Islamic banking. Several factors influence these preferences, including knowledge of Islamic banking and the location of Islamic banking. Research Methods: This research method used a quantitative approach with multiple linear regression analysis. The object of his research includes rural and urban communities in Jember Regency. The sample selection in this study used random sampling of 200 respondents and was carried out randomly. Results: The variable knowledge of Islamic banking in urban and rural communities positively and significantly influences Islamic banking in Jember Regency. Furthermore, the variable location of Islamic banking in rural and urban communities positively influences Islamic banking in Jember Regency. Conclusion: Thus, it is necessary to expand access to Islamic banks to continue increasing the number of offices so that the general public can find information about Islamic banking. This is an excellent opportunity for financial institutions such as Islamic banks to exist and be sustainable.]]>
<![CDATA[Analysis of Customer Satisfaction Factors on Social Media Instagram Bank Syariah Indonesia ]]>
<![CDATA[Cahyani, Merlinda Putri Eka]]>;
<![CDATA[Nurhidayati, Maulida]]>;
<![CDATA[Hendayanti, Ni Putu Nanik]]>;
<![CDATA[Mokan, Zaimudin Al Mahdi]]>
<![CDATA[ Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023) ]]>
Publisher : <![CDATA[UIN Kiai Ageng Muhammad Besari Ponorogo ]]>
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DOI: 10.21154/etihad.v3i1.6153
<![CDATA[Introduction: Bank Syariah Indonesia, through the official Instagram account @banksyariahindonesia always provides information regarding messages, advertisements, promotions, and services, but according to some customers, this is inaccurate and less effective. Therefore this study aims to analyze the influence of customer satisfaction factors on Instagram social media of Indonesian Islamic banks. Research Methods: This research method uses quantitative research methods. The population in this study were followers of Bank Syariah Indonesia's Instagram. The sample size was 100 respondents with a purposive sampling method. The data collection method used a questionnaire. The data was analyzed using SPSS 22 software. Results: The results showed that the quality of information, complaint handling, and promotion through social media Instagram affected customer satisfaction of Bank Syariah Bank Indonesia both partially and simultaneously. Conclusion: This study concludes that for the quality of information, complaint handling, and promotion if it increases, it will also increase the satisfaction of Bank Syariah Indonesia customers.]]>
<![CDATA[Formulasi Prioritas Program Corporate Social Responsibility di Bank Syariah: Perspektif Maqasid Al-Shariah ]]>
<![CDATA[Prasetiyo, Luhur]]>
<![CDATA[ Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023) ]]>
Publisher : <![CDATA[UIN Kiai Ageng Muhammad Besari Ponorogo ]]>
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DOI: 10.21154/etihad.v3i1.6283
<![CDATA[Introduction: This study aims to formulate a priority framework for CSR programs in Islamic banks. The formulation can be used to remove the stigma that Islamic banks' CSR motives are only for economic and corporate interests. Research Methods: This qualitative study formulated a priority framework for CSR programs in Islamic banks using the maqasid al-shariah approach. This type of research was literature research. As a sample, researchers determined two Islamic banks in Indonesia: Bank Muamalat and Bank Syariah Indonesia. The two banks represent the oldest and largest banks in Indonesia. The data was analyzed using content analysis methods and critical study methods. Results: Islamic bank CSR is implemented in the social, economic, educational, and health sectors. The priority of Islamic bank CSR activity programs is based on maqasid al-shariah in accordance with their respective elements and levels. Conclusion: Islamic banks can run CSR programs according to their priorities and urgency based on maqasid al-shari'ah. This priority framework for Islamic banks' CSR activities can increase public trust and a positive image of Islamic banks. Islamic banks can eliminate the negative stigma that Islamic banks' CSR is only carried out with the motive of economic and corporate interests alone.]]>
<![CDATA[Analysis of Customer Decision Determinants in Choosing Small Medium Enterprise Products at Bank Muamalat ]]>
<![CDATA[Kumalasari, Marta Della]]>;
<![CDATA[Rizal, Fitra]]>
<![CDATA[ Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023) ]]>
Publisher : <![CDATA[UIN Kiai Ageng Muhammad Besari Ponorogo ]]>
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DOI: 10.21154/etihad.v3i1.6280
<![CDATA[Introduction: This study aims to determine the effect of customer perceptions, motivation, and knowledge on choosing products for small and medium enterprises, either partially or simultaneously. Research Methods: This type of research is quantitative. The population in this study were all customers who chose small and medium enterprises products at Bank Muamalat KCP Ponorogo, totaling 395 customers. Withdrawal of samples using incidental techniques with solving measurements, so 80 respondents were obtained. Methods of data collection through questionnaires. Test results using SPSS 23. Results: The results of this study indicate that the variables of perception, motivation, and customer knowledge significantly affect the decision to choose products for small and medium enterprises at Bank Muamalat KCP Ponorogo both partially and simultaneously. Conclusion: This study concludes that for customer perception, motivation, and knowledge, if it increases, it will also increase customer decisions in choosing small and medium enterprise products at Bank Muamalat KCP Ponorogo.]]>
<![CDATA[Investigating Motivational Factors: Riba Avoidance, Religiosity, Reputation, Social Environment, and Sharia Bank Product Adoption ]]>
<![CDATA[Fauziah, Nurlaily]]>;
<![CDATA[Amri, Muhtadin]]>
<![CDATA[ Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023) ]]>
Publisher : <![CDATA[UIN Kiai Ageng Muhammad Besari Ponorogo ]]>
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DOI: 10.21154/etihad.v3i1.6744
<![CDATA[Introduction: This study aims to examine and analyze the influence of the motivation to avoid riba, religiosity, reputation and social environment of Al-Islam Islamic Boarding School alumni Joresan Mlarak Ponorogo on the decision to use Islamic banking products. Research Methods: This study used a quantitative approach with data collection techniques using questionnaires to 97 respondents. The sampling technique used snowball sampling and data analysis techniques using multiple linear regression. Results: The results indicates that the motivation to avoid riba, religiosity, reputation and social environment have an effect on the decision to use Islamic bank products. Conclusion: This findings highlights the importance of Islamic Banking to considering the motivation to avoid riba, religiosity, reputation and social environment by individuals to make decisions regarding their banking choices.]]>
<![CDATA[Preferensi Masyarakat Desa dan Kota Terhadap Perbankan Syariah di Kabupaten Jember ]]>
<![CDATA[Yuliati, Lilis]]>;
<![CDATA[Rohmah, Fifi Nur]]>;
<![CDATA[Sofianti, Septarina Prita Dania]]>
<![CDATA[ Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Ponorogo ]]>
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DOI: 10.21154/etihad.v3i1.5158
<![CDATA[Introduction: This study aims to determine the preferences of rural and urban communities in Jember Regency for Islamic banking. Several factors influence these preferences, including knowledge of Islamic banking and the location of Islamic banking. Research Methods: This research method used a quantitative approach with multiple linear regression analysis. The object of his research includes rural and urban communities in Jember Regency. The sample selection in this study used random sampling of 200 respondents and was carried out randomly. Results: The variable knowledge of Islamic banking in urban and rural communities positively and significantly influences Islamic banking in Jember Regency. Furthermore, the variable location of Islamic banking in rural and urban communities positively influences Islamic banking in Jember Regency. Conclusion: Thus, it is necessary to expand access to Islamic banks to continue increasing the number of offices so that the general public can find information about Islamic banking. This is an excellent opportunity for financial institutions such as Islamic banks to exist and be sustainable.]]>
<![CDATA[Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia ]]>
<![CDATA[Lismawati, Lismawati]]>;
<![CDATA[Hardana, Ali]]>;
<![CDATA[Utami, Try Wahyu]]>;
<![CDATA[Mutiah, Nur]]>
<![CDATA[ Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Ponorogo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21154/etihad.v3i1.6037
<![CDATA[Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.]]>
<![CDATA[Analysis of Customer Satisfaction Factors on Social Media Instagram Bank Syariah Indonesia ]]>
<![CDATA[Cahyani, Merlinda Putri Eka]]>;
<![CDATA[Nurhidayati, Maulida]]>;
<![CDATA[Hendayanti, Ni Putu Nanik]]>;
<![CDATA[Mokan, Zaimudin Al Mahdi]]>
<![CDATA[ Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Ponorogo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21154/etihad.v3i1.6153
<![CDATA[Introduction: Bank Syariah Indonesia, through the official Instagram account @banksyariahindonesia always provides information regarding messages, advertisements, promotions, and services, but according to some customers, this is inaccurate and less effective. Therefore this study aims to analyze the influence of customer satisfaction factors on Instagram social media of Indonesian Islamic banks. Research Methods: This research method uses quantitative research methods. The population in this study were followers of Bank Syariah Indonesia's Instagram. The sample size was 100 respondents with a purposive sampling method. The data collection method used a questionnaire. The data was analyzed using SPSS 22 software. Results: The results showed that the quality of information, complaint handling, and promotion through social media Instagram affected customer satisfaction of Bank Syariah Bank Indonesia both partially and simultaneously. Conclusion: This study concludes that for the quality of information, complaint handling, and promotion if it increases, it will also increase the satisfaction of Bank Syariah Indonesia customers.]]>
<![CDATA[Analysis of Customer Decision Determinants in Choosing Small Medium Enterprise Products at Bank Muamalat ]]>
<![CDATA[Kumalasari, Marta Della]]>;
<![CDATA[Rizal, Fitra]]>
<![CDATA[ Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Ponorogo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21154/etihad.v3i1.6280
<![CDATA[Introduction: This study aims to determine the effect of customer perceptions, motivation, and knowledge on choosing products for small and medium enterprises, either partially or simultaneously. Research Methods: This type of research is quantitative. The population in this study were all customers who chose small and medium enterprises products at Bank Muamalat KCP Ponorogo, totaling 395 customers. Withdrawal of samples using incidental techniques with solving measurements, so 80 respondents were obtained. Methods of data collection through questionnaires. Test results using SPSS 23. Results: The results of this study indicate that the variables of perception, motivation, and customer knowledge significantly affect the decision to choose products for small and medium enterprises at Bank Muamalat KCP Ponorogo both partially and simultaneously. Conclusion: This study concludes that for customer perception, motivation, and knowledge, if it increases, it will also increase customer decisions in choosing small and medium enterprise products at Bank Muamalat KCP Ponorogo.]]>
