Proceeding International Seminar of Islamic Studies
Proceeding International Seminar of Islamic Studies, published by the Faculty of Islamic Religion, University of Muhammadiyah Sumatera Utara (UMSU), Medan, Indonesia, which includes articles on the scientific research field of Islamic studies and Islamic education, Islamic law, and Islamic economics. Proceeding International Seminar of Islamic Studies accepts manuscripts in the field of research includes scientific fields relevant to: Islamic studies, Islamic education, Islamic law and Islamic economics.
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THE EFFECT OF BRAND IMAGE AND TASTE ON IMPULSE BUYING OF THAI TEA PRODUCTS
Wan Fitriana Meli;
Raihanah Daulay
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies
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This study aims to determine the influence ofbrand image and taste on impulse buying thai tea products in students of the University of Muhammadiyah North Sumatra. The problem in this study is whether the brand image and taste affect the impulse buying of Thai tea products in students of the University of Muhammadiyah North Sumatra. The population of this study was limited to Students of the Faculty of Economics and Business who had already purchased thai tea products, the sample of this study was 97 respondents. Data collection techniques use documentation studies, interviews and questionnaires that are tested for validity and reliability. Data analysis techniques use multiple linear regression, classical assumption test, t test, F test and coefficient of determination.The results of the study found that partially brand image has an effect but not significantly on impulse buying, partially taste has a significant effect on impuse buying and simultaneously brand image and taste have a significant effect on impulse buying thai tea products in Students of Muhammdiyah University of North Sumatra.
EFFECT OF EXTERNAL FACTORS ON STOCK PRICE
Bayu Aga Wardana;
Irma Christiana
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies
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The purpose of this study was to determine and analyze the effect of inflation rate, SBI interest rate, money supply and rupiah exchange rate on stock prices in banking companies listed on the LQ 45 index either partially or simultaneously. The approach used in this study is an associative approach. The population in this study were all banking companies registered with the LQ 45 index, while the sample that met the criteria for sampling was observed for six years and as many as five banks registered with the LQ 45 index. Data collection techniques in this study used documentation techniques. The data analysis technique in this study uses the Classical Assumption Test, Multiple Regression, Hypothesis Testing (t Test and F Test), and Coefficient of Determination. The data processing in this study used the SPSS (Statistical Package for the Social Sciences) software program version 24.00. The results of this study prove that partially the inflation rate, SBI interest rate, money supply and the rupiah exchange rate have no and no significant effect on stock prices, and simultaneously the inflation rate, SBI interest rate, money supply and the rupiah exchange rate have no effect and not significant to stock prices in banking companies listed LQ 45 index
THE INFLUENCE OF WORK MOTIVATION, SUPERVISION AND LEADERSHIP ON WORK DISCIPLI
Eni Mawarsih;
Radiman Radiman
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies
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The purpose of this study is to find out and analyze the influence of work motivation on work discipline, to find out and analyze the influence of supervision on work discipline, to find out and analyze the influence of leadership on work discipline, to find out and analyze the influence of work motivation, supervision and leadership together on work discipline at PT. Wahana Trans Lestari Medan. This research uses an associative approach, which is research conducted to determine the influence or relationship between free variables and bound variables. The population and samples in this study were all employees of PT. Wahana Trans Lestari Medan which has a total of 43 people. The data collection technique used in this study was a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study show that partially motivation has an influence on work discipline. Partially supervision has an influence on labor discipline. Partial leadership has an influence on work discipline, and simultaneously work motivation, supervision, and leadership have a significant influence on work discipline in pt. Wahana Trans Lestari.
THE EFFECT OF TAX PLANNING AND NET PROFIT MARGIN ON COMPANY VALUE IN THE ESTABLISHMENT COMPANY REGISTERED ON BEI YEAR 2016 - 2019
Maulida Matondang;
Fitriani Saragih
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies
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This study aims to determine the effect of tax planning and net profit margin on plantation companies listed on the Indonesia Stock Exchange in 2016 2019. This research is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained was 12 plantation companies listed on the IDX in 2016 - 2019 with a total of 48 observational data for 4 years of observation. The data collection technique used is documentation. The data analysis technique used in this study is multiple linear regression analysis with SPSS 26 software tools. The results of the tax planning research show that the t-count statistical test value is 2,237 which is greater than the t table of 2, 010 while the tax planning sig value of 0.031 is smaller than 0.05, this shows that tax planning has a positive and significant effect on firm value. The net profit margin shows the t-count statistical test value of 1.671 which is smaller than the t-table of 2.010 while the value of the sig net profit margin of 0.103 is greater than 0.050, this indicates that the net profit margin has no effect on firm value. The results of the research on tax planning and net profit margin together show that the calculated F statistic value of 7.040 is greater than the F table value of 3.200 while the sig value of 0.002 is smaller than 0.05, this indicates a significant influence between tax planning and net profit margin to firm value simultaneously.
THE EFFECT OF FINANCIAL LITERATURE ON STUDENT BEHAVIOR IN MANAGING FINANCIAL FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS MUHAMMADIYAH SUMATRA UTARA
Yuyi Mahyuni Pohan;
Julita Julita
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies
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The low level of financial literacy among students based on the OJK survey explained that most students still do not understand the concept of finance, even though students should be biased independently manage their finances well and are responsible for the financial satisfaction they make, because for them they manage their own finances without parentalsupervision. In accordance with the problems posed in the study, the purpose of this study aims to determine the level of financial literacy of Management Study Program Students, Faculty of Economics and Business, UMSU. To find out the effect of student financial litteration on the financial management of Management Study Program Students, Faculty of Economics and Business, UMSU. This research is a quantitative study with data collection techniques using questionnaires. The number of sampe used was 85 students of the management study program of the University of Muhammadiyah North Sumatra. Based on the t testobtained with a calculated T valueof 4.023 and a table T provision valueof 1.989 (4.023 1.989), and a significant value of 0.000 0.05 , Then H0 is rejected. What is important is the influence of financial literacy on the financial management of UMSU Faculty of Economics and Business students. Based on the value (R-Square) of 0.163 shows a variable financial literacy towards financial management of 16.3%, while the remaining 83.7% can be explained by other independent variabes that were not included in this study.
EFFECT OF WORK ETHICS AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE WITH INTERVENING VARIABLE ORGANIZATIONAL COMMITMENT
Rika Kartika;
Jufrizen Jufrizen
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies
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The purpose of this study is to determine and analyze the Effect of Work Ethics and Job Satisfaction on Employee Performance and Organizational Commitment as Intervening Study Variables at the North Sumatra Governor's Office of the Economic Bureau directly or indirectly. The approach used in this study is an associative approach. The population in this study was all employees of the North Sumatra Governor's Office, which amounted to 60 people. Data collection techniques in this study used interview techniques, documentation studies, observations, and questionnaires. The data analysis technique in this study uses a quantitative approach using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Test. Data processing in this study used a PLS (Partial Least Square) software program. The results of this study prove that directly organizational culture and job satisfaction Work Ethics and job satisfaction have a positive and significant effect on employee performance through intervening variables of organizational commitment of the North Sumatra Governor's Office of the Economic Bureau. In other words, organizational commitment does play a role as amediator.
TECHNOLOGY IMPLEMENTATION STRATEGY AT AMIL ZAKAT INSTITUTIONS
Suci Ramadhani;
Shella Dwi Indina Syahputri;
Riyan Pradesyah
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies
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This study aims to determine the application of information technology through ZISWAF (Zakat, Infaq, Alms, and Waqf) at LAZ Alwashliyah. This research focuses on LAZ Alwashliyah in collecting and distributing ZISWAF funds and how to manage ZISWAF through information technology. This research uses a qualitative method based on a descriptive study. Data collection techniques using observation, and direct question and answer. Data analysis was carried out in stages, namely data reduction, data presentation, and drawing conclusions. Test the validity of the data using triangulation. The results of the study indicate that the implications of information technology in LAZ Alwashliyah have been carried out. This can be seen with the application of information technology in the form of the LAZ Alwashliyah Website in the collection and distribution of infaq, alms, and waqf funds to date. With the ZIS fundraising process carried out at LAZ Alwashliyah using two methods, the first online and the second offline. In addition to collection, the process of distributing zakat is still offline with the method of going directly to the field and seeing the economy and giving it to people who are entitled to receive it.
COMPARISONAL ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND AFTER THE COMPANY COVID 19 PANDEMIC REGISTERED FOOD AND DRINK ON THE INDONESIA STOCK EXCHANGE
Muafa;
Lila Bisamala
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies
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The purpose of this study is to determine the financial performance of food and beverage companies listed on the Indonesia Stock Exchange in the period before and after covid-19 when viewed from the liquidity ratio, to find out the financial performance of food and beverage companies listed on the Indonesia Stock Exchange in the period before and after covid-19 when viewed from the solvency ratio, liquidity ratio, profitability ratio, activity ratio. The population in this study of Food and Beverage Sector Companies listed on the IDX was 24 companies and a sample from the study was 7 companies with 2 years of observation. The data collection technique used in this study is documentation. The analytical technique used in this study is descriptive analysis with the independent sample T-test different test analysis method to determine hypotheses. The results showed that there was no significant difference between food and beverage companies listed on the Indonesia Stock Exchange before and after covid 19, Debt To Equity Ratio there was no significant difference between food and beverage companies listed on the Indonesia Stock Exchange before and after covid 19, Return On Assets there is no significant distinction between food and beverage companies listed on the Indonesia Stock Exchange before and after covid 19, Inventory Turn Over does not have a significant difference between food and beverage companies listed on the Indonesia Stock Exchange before and after covid 19, Working Capital Turnover there were no significant differences between food and beverage companies listed on the Indonesian Stock Exchange before and after covid 19 and Return On Equity, Debt To Total Asset Ratio, Current Ratio and Inventory Turn Over simultaneously there was no significant difference in Food and Beverage Companies Listed on the Indonesia Stock Exchange.
THE EFFECT OF THE BOOK TAX GAP ON PROFIT PERSISTENCY IN FOOD COMPANIES AND DRINK LISTED ON BEI
Ade Khairuni Ritonga;
Januri Januri
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies
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The purpose of this research is to test and obtain empirical evidence regarding the effect of the book tax gap on earnings persistence in Indonesia.This type of research isquantitative associative research. The population in this study is 26 manufacturing companies in the Food and Beverage Industry sector which are listed on the Indonesia Stock Exchange (IDX). The sample in this study were 10 manufacturing companies in the Food and Beverage Industry sector. The multiple analysis technique in this study uses simple regression, hypothesis testing and the coefficient of determination with the help of the SPSS V application. 22. The results of this study indicate that the difference between accounting profit and fiscal income has an effect on earnings persistence. The value of Adjusted R Square which is 0.820 indicates that the difference between accounting profit and fiscal profit on the earnings persistence variable is 82%.
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP STYLE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE
Didis Kusnadi Sinaga;
Bahdin Nur Tanjung
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies
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The purpose of this study was to determine and analyze the effect of transformational leadership and work motivation on performance at PT. Perkebunan Nusantara IV (Persero) Medan either partially or simultaneously. The approach used in this study is an associative approach. The population in this study were all employees of PT. Perkebunan Nusantara IV (Persero) Medan. The sample in this study using the slovin formula totaling 80 employees at PT. Perkebunan Nusantara IV (Persero) Medan. Data collection techniques in this study used interview techniques, documentation studies, observation, and questionnaires. The data analysis technique in this study uses Multiple Linear Regression Analysis Test, Hypothesis Testing (t Test and F Test), and Coefficient of Determination. The data processing in this study used the SPSS (Statistic Package for the Social Sciences) software program version 24.00. The results of this study prove that partially and simultaneously transformational leadership and work motivation have a significant effect on employee performance at PT. Perkebunan Nusantara IV (Persero) Medan