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Robust: Research of Business and Economics Studies
Published by Institut Agama Islam Negeri Kendari
ISSN : 27983935     EISSN : 2798401X     DOI : http://dx.doi.org/10.31332/robust.v1i2
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
An objective of the Robust: Research of Business and Economics Studies is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of economics and business research. The Robust is intended to be the journal for publishing articles reporting the results of Economics and business research. The Robust invites manuscripts in the areas: Economics Management Business Studies Islamic Economics Islamic Philanthropy, Islamic Management, Islamic Finance, Islamic Marketing, Strategic Management, Operation Management, Islamic Human Resource, Islamic E-business, Islamic Accounting, Management Control System, Management Information System, International Business, Business Ethics and Sustainable, and Entrepreneurship. The Robust accepts articles in any Economics and business-related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in Robust is the significance of the contribution an article makes to the literature in economics and business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 151 Documents
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Analisis Kinerja Keuangan Koperasi Pegawai Harmonis Rumah Sakit Jiwa Propinsi Sulawesi Tenggara Anselah, Suman; Fitriadi, Fitriadi; Sumiati, Sumiati
Robust: Research of Business and Economics Studies Vol. 1 No. 2 (2021): Oktober 2021
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v1i2.3611

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan Koperasi Pegawai Harmonis Rumah Sakit Jiwa Provinsi Sulawesi Tenggara. Hasil penelitian ini disimpulkan bahwa kinerja keuangan Koperasi Pegawai Harmonis Rumah Sakit Jiwa Propinsi Sulawesi Tenggara yang didasarkan pada laporan perkembangan modal koperasi, neraca dan SHU koperasi menunjukkan kinerja keuangan yang baik dilihat dari rasio likuiditas, solvabilitas dan rasio profitabilitas. Rasio likuiditas menunjukkan bahwa koperasi memiliki asset yang baik dalam membiayai setiap utang, Rasio solvabilitas menunjukkan bahwa utang koperasi dapat membiayai asset koperasi untuk melaksanakan pelayanan kepada pegawai. Sementara itu rasio profitabilitas menunjukkan perputaran hutang dapat dilakukan dengan persentase yang kurang dari 100%. Hal ini menunjukkan bahwa Koperasi Harmonis memiliki kinerja keuangan yang baik.
Strategi Peningkatan Pendapatan Usaha Mikro Pada Masa Pandemi Covid-19 Ditinjau Dari Perspektif Etika Bisnis Islam (Studi : Eks MTQ Kota Kendari) Mongkito, Abdul Wahid
Robust: Research of Business and Economics Studies Vol. 1 No. 2 (2021): Oktober 2021
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v1i2.3612

Abstract

Merebaknya virus Covid-19 diberbagai penjuru dunia khususnya di Kota Kendari menyebabkan terjadinya perubahan yang sangat signifikan terhadap pendapatan para pelaku usaha mikro yang berada di Eks MTQ Kota Kendari bahkan ada beberapa yang menutup sementara usaha yang dijalani.Sehingga hal ini yang melatarbelakangi penulis untuk mengetahui strategi peningkatan usaha yang dilakukan pelaku usaha mikro di Eks MTQ Kota Kendari pada masa pandemi Covid-19 dan perspektif etika bisnis Islam terhadap strategi peningkatan pelaku usaha mikro Eks MTQ Kota Kendari.Penelitian ini menggunakan pendekatan kualitatif. Dan metode yang digunakan melalui metode wawancara, metode observasi, dan metode dokumentasi.teknik analisis data yang digunakan adalah verifikasi. Dengan pengujian keabsahan data menggunakan teknik triagulasi sumber.Hasil penelitian yang diperoleh adalah strategi peningkatan usaha yang dilakukan pelaku usaha mikro Eks MTQ Kota Kendari yaitu dengan selalu menerapkan protokol kesehatan, beralih ke penggunaan media online, dan menerapkan promo pada penjualan. Dan strategi peningkatan usaha yang dilakukan pelaku usaha Eks MTQ Kota Kendari telah sesuai dengan perspektif etika bisnis Islam yakni diantaranya kejujuran, amanah, adil, tidak melakukan gharar, dan tidak melakukan penimbunan barang namun sebagian ada yang masih belum menunaikan shalat lima waktu sebagai kewajibannya.
Determinan Profit Distribution Management Bank Umum Syariah Di Indonesia Periode 2012 – 2017 Jufra, Arlita Aristianingsih; Daswan, Lestari; Hamid, Mirwan
Robust: Research of Business and Economics Studies Vol. 1 No. 2 (2021): Oktober 2021
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v1i2.3613

Abstract

Profit Distribution Management penting untuk dilakukan oleh manajer bank syariah karena deposan akan selalu memperhatikan tingkat bagi hasil yang diterimanya. Apabila tingkat bagi hasil yang diterima oleh deposan rendah dibandingkan bank konvensional maka tingkat kepuasan deposan juga akan menurun sehingga penting untuk dilakukannya PDM tersebut. Beberapa penelitian telah dilakukan untuk meneliti mengenai profit distribution mangement baik dalam negeri maupun luar negeri. Penelitian ini dilakukan untuk mengetahui factor-faktor yang mempengaruhi Profit Distribution Managemet. Faktor-faktor yang menjadi variabel independen dari penelitian ini yaitu Capital Adequacy Management, Biaya Operasional terhadap Pendapatan Operasional, Proporsi Dana Pihak Ketiga, Net Operating Margin dan Ukuran Perusahaan pada Bank Umum Syariah yang terdaftar di BI periode triwulan I tahun 2012 sampai dengan periode triwulan II tahun 2017. Jenis data yang digunakan berupa data sekunder yang bersifat historis yaitu laporan keuangan triwulanan yang telah diterbitkan oleh bank yang bersangkutan selama 2012-2017 dari periode triwulan I tahun 2012 sampai periode triwulan II tahun 2017. Sumber data yang digunakan dalam penelitian ini diperoleh melalui website Bank Indonesia, website dari Bank Syariah yang menjadi sampel dan website Badan Pusat  Statistik. Untuk mengetahui hubungan antara variabel yaitu menggunakan pengujian regresi serta pengaruh antar variabel atau dalam hal ini kinerja keuangannya dengan menggunakan pengujian korelasi Korelasi Pearson, dilakukan pula secara kuantitatif yaitu dengan program SPSS versi 20.0. Hasil penelitian ini menunjukkan bahwa Capital Adequacy Ratio dan PDPK,  berpengaruh positif signifikan terhadap Profit Distribution Management. Sementara itu, BOPO berpengaruh negative signifikan, NOM berpengaruh negative dan tidak signifikan, ukuran perusahaan berpengaruh positif dan tidak signifikan terhadap Profit Distrbution Management.   
Literature Study of Factors Causing Fraud in Public & Private Sector Companies Hidayat, Amir Nur
Robust: Research of Business and Economics Studies Vol. 2 No. 2 (2022): Oktober 2022
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v2i2.3689

Abstract

This study describes the factors that cause fraud in Indonesia, both from public and non-public sector organizations. The research carried out is a literature review research sourced from articles that follow the research topic for further analysis. The research method used is a descriptive qualitative method by taking data from literacy studies on research on fraud in various entities in Indonesia. The results of this study are expected to be used as an initial method of fraud detection and provide input and additional insight to all parties, including company management, auditors, and users of financial statements, about the factors that cause fraud in public and private sector companies.
Corporate Social Responbility and Good Corporate Governance On Company Value Widajantie, Tituk Diah; Putri, Sofia Yunida
Robust: Research of Business and Economics Studies Vol. 2 No. 1 (2022): April 2022
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v2i1.3690

Abstract

The value of the company is the main goal of a company formed. However, in its implementation there are regulations that require companies to have social programs and good corporate governance. This study aims to prove whether there is an effect of corporate social responsibility and good corporate governance on firm value. This research is classified as quantitative research. The population used is SOEs listed on the LQ45 Indonesia Stock Exchange in the 2015-2017 period and with a purposive sampling technique. Data obtained from annual financial reports and sustainability reports. This study uses a quantitative approach with multiple linear regression analysis. The analytical method used is statistical analysis which is calculated using the SPSS (Statistical Package for the Social Sciences) application version 25. The results of this study indicate that: (1) corporate social responsibility has no effect on firm value; (2) good corporate governance has an effect on firm value.
Analysis of Risk Management Implementation In The Internal Audit Unit (SPI) Politeknik Pelayaran Surabaya Using ISO 31000 Masita, Ita
Robust: Research of Business and Economics Studies Vol. 2 No. 2 (2022): Oktober 2022
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v2i2.3691

Abstract

Risk management aims to minimize the probability and or consequences of unfavorable events and increase risk awareness in strategic and operational decision-making to achieve organizational goals. The Internal Audit Unit (SPI) Politeknik Pelayaran Surabaya is a supervisory unit formed to assist the implementation of Good University Governance by conducting inspections or audits of all work units in the non-academic field.  Risk treatment is required through risk management to implement the management function in risk management at SPI Politeknik Pelayaran Surabaya. The risk management process uses a standard risk management process 31000, consisting of a context setting process, risk identification, risk analysis, risk evaluation, risk management, monitoring and review, and communication and consultation. This study uses a descriptive qualitative method with a case study at the Internal Audit Unit (SPI) Politeknik Pelayaran Surabaya, which describes and analyzes risk management using interview and documentation techniques in data collection. Data were analyzed using an interactive model, including data collection, reduction, presentation, and conclusions or verification. The final result of the risk management analysis of the internal audit unit (SPI) Politeknik Pelayaran Surabaya is a form of handling strategy in implementing internal control.
Indonesian Local Community Livestock Deposit As A Step For Joint Benefits Habibie, Samas Adimisa Mishbah
Robust: Research of Business and Economics Studies Vol. 2 No. 2 (2022): Oktober 2022
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v2i2.3692

Abstract

This study aims to describe and discuss in writing about Cattle Deposits in the Style of the Indonesian Local Community in terms of profitability, risk and the social importance of humanity from the cattle production sharing system. At the same time, it provides knowledge to encourage the wider community to participate in investing (Desposito) their money in the form of cooperation for local livestock production. So later, it is expected to be a value for the common good and a driver of the quality of local livestock products. The method used is a literature review from a web browser and several research-related books. The main objects of this literature review research are local cattle farmers who use a profit-sharing system and cattle investors. The results of this study say that the profit sharing for local livestock, especially cattle, is very profitable for these livestock investors. The existence of capital also helps local farmers to buy cows to be raised. This collaboration will help local farmers earn income and benefit the community from livestock investment so that the common good is created.
The Effect of Sustainability Report Disclosure on Company Value of Companies In The Indonesia Stock Exchange Sulistyowati, Erna
Robust: Research of Business and Economics Studies Vol. 2 No. 1 (2022): April 2022
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v2i1.3696

Abstract

Sustainability report disclosures consist of economic category, environmental category, and social category. This study aims to examine the influence of each category in disclosure of sustainability reports on firm value. This research uses quantitative methods. The type of data used is secondary data obtained from all companies listed on the Indonesia Stock Exchange for the 2017-2018 period. There are 30 sample companies that were produced from the purposive sampling method. The analysis technique used is Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results of this study conclude that only the economic category of sustainability report disclosures affected the influence on firm value in Indonesia. While the environmental category and social category in the disclosure of sustainability report have not influence on firm value,
Analisis Pergeseran Struktur Ekonomi dan Ketimpangan Pendapatan Kota Kendari Tahun 2010 – 2018 Prio Utomo, Agus
Robust: Research of Business and Economics Studies Vol. 1 No. 2 (2021): Oktober 2021
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v1i2.3737

Abstract

Penelitian ini dilakukan untuk menguji pengaruh Non Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) terhadap Return On Asset (ROA) perbankan syariah di indonesia. Sampel yang digunakan dalam penelitian ini sebanyak 7 perusahaan perbankan syariah dengan rentang waktu pengamatan dari 2014 – 2018. Data dalam penelitian ini diolah menggunakan Eviews 10. Hasil penelitian menunjukkan bahwa NPF terhadap ROA memiliki nilai probabilitas atau signifikansi sebesar 0.0161 dan nilai Coefficient Beta sebesar -0.176136 maka dapat disimpulkan bahwa NPF berpengaruh negatif dan signifikan terhadap ROA. FDR terhadap ROA memiliki nilai probabilitas atau signifikansi sebesar 0.3840 dan nilai Coefficient Beta sebesar -0.012821 maka dapat disimpulkan bahwa FDR berpengaruh negatif dan tidak signifikan terhadap ROA. NPF dan FDR secara simultan terhadap ROA memiliki nilai signifikansi sebesar 0.000200 < 0.05 hal ini berarti secara simultan variabel NPF dan FDR secara simultan berpengaruh signifikan terhadap ROA. Sedangkan nilai R-squared sebesar 0.650668 atau 65.07%. artinya bahwa, variabel NPF dan FDR dapat menjelaskan variabel ROA sebesar 65.07% sedangkan sisanya 34.93% dijelaskan oleh variabel lain.
Pengaruh Regret Aversion Bias dan Overconfidence Terhadap Pengambilan Keputusan Investasi Cryptocurrency Pada Investor Generasi Milenial Nursalimah, Ema; Utami, Indah
Robust: Research of Business and Economics Studies Vol. 2 No. 1 (2022): April 2022
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v2i1.3953

Abstract

The aim of this study is to investigate the effect of regret-aversion bias and overconfidence on millennial investors' cryptocurrency investment decisions. The population in this study are people from Sumatra, Java, and Nusa Tenggara (Bali) who have invested in or only know about cryptocurrencies. For the sampling technique of this study using the Objective Sampling method for a population of 35 people. The method used in this study is a quantitative method using primers which were analyzed by Path Analysis using the Smart Pls 3.0 program. The results obtained in this study indicate that regret-avoidance bias has no significant effect on investment decision making, while overconfidence has a significant effect on investment decision making.

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