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INDONESIA
Bursa : Jurnal Ekonomi dan Bisnis
Published by Lembaga Riset Ilmiah
ISSN : -     EISSN : 28296397     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Bursa : Jurnal Ekonomi dan Bisnis is a publication media that contains the results of research in the field of Economics and Business which includes studies of Economics, Accounting, Management, Finance, and Business. Manuscripts published in the BURSA Jurnal Ekonomi dan Bisnis include the results of scientific research, original articles, and new scientific reviews.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 2 No. 3 (2023): September 2023" : 6 Documents clear
Analisis Pemanfaatan Potensi Lokal Sebagai Objek Wisata Untuk Meningkatkan Kesejahteraan Masyarakat Kaitannya Pada Pencapaian Sustainable Development Goals Rifqi, Moch Rizfani; Kamilah, Kamilah; Syahriza, Rahmi
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): September 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i3.344

Abstract

Currently, there are more poor people in Indonesia in rural areas compared to urban areas. In Pematang Johar village, the majority of people are farmers, livestock breeders, housewives or do not work. This tourist village was formed with the aim of helping the community's economy. Tourism villages are one of the tourism sectors that are expected to realize the goals of the Sustainable Development Goals. This research aims, firstly, at how to utilize local potential as a tourist village object to improve community welfare, secondly at how to utilize local potential as a tourist attraction in relation to achieving the Sustainable Development Goals program, thirdly at obstacles in developing tourist villages. The research approach used in this research is descriptive qualitative with data collection methods, namely using interview, observation and documentation techniques. The results of the research conclude that first, local potential, especially in tourist villages, is a new industrial sector that can improve the welfare of the community, the existence of tourist villages makes a big contribution to the community's economy, community income increases and it can be said that with the existence of this tourist village, the lives of the people become prosperous. Second, the existence of tourist villages has a positive impact on several Sustainable Development Goals points, namely healthy and prosperous life, quality education, gender equality, and decent work and economic growth, but poverty alleviation has not been completely resolved. The three obstacles that exist in developing tourist villages are that there is still a lot of infrastructure that must be built and in the development process, also providing awareness of tourism to the community is still an obstacle. Also, we still have to create quality human resources.
Pendekatan Sharia Conformity dan Profitability Index dalam Menilai Kinerja Bank Umum Syariah Melalui Pertumbuhan Dana Pihak Ketiga Harahap, Rahmat Daim; Imsar, Imsar; Ramadhani, Hafiz Aryo
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): September 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i3.346

Abstract

Analyzing the growth of third-party funds through Sharia Income, Profit Sharing, Return on Assets, and Net Profit Margin in Sharia Commercial Banks for the 2016-2020 period is the aim of this research. The fluctuating movement of growth in Third Party Funds from year to year, both in terms of nominal and total, is an interesting thing to study in this research. The research method uses a quantitative approach with secondary data sources obtained from the official website of the Financial Services Authority (OJK), Sharia Banking Statistics (SPS), and the official website of each Islamic commercial bank. The sample uses a purposive sampling method. The analysis technique used is a multiple linear regression test using the SPSS 21 analysis tool. The results of this research show that the Sharia Income, Profit Sharing, ROA, and NPM variables together (simultaneously) have a positive and significant influence on the growth of Party Funds. Third BUS. Partially, the variables Sharia Income, Profit Sharing, ROA, and NPM have an influence on the Growth of Third Party Funds with a significance value of <0.05. Then there is a relationship between Sharia Income, Profit Sharing, ROA, and NPM on the Growth of Third Party Funds of Sharia Commercial Banks of 53.6% while the remaining 46.4% is explained by other factors outside the regression model of this research. Menganalisis pertumbuhan dana pihak ketiga melalui Pendapatan Syariah, Bagi Hasil, Return on Assets dan Net Profit Margin pada Bank Umum Syariah periode 2016-2020 menjadi tujuan penelitian ini. Pergerakan pertumbuhan Dana Pihak Ketiga yang berfluktuasi dari tahun ke tahun baik nominal maupun total menjadi hal yang menarik untuk dikaji dalam penelitian ini. Metode penelitian menggunakan pendekatan kuantitatif dengan sumber data sekunder yang diperoleh dari situs resmi Otoritas Jasa Keuangan (OJK), Statistik Perbankan Syariah (SPS), dan situs resmi masing-masing bank umum syariah. Sampelnya menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah uji regresi linier berganda dengan menggunakan alat analisis SPSS 21. Hasil penelitian menunjukkan bahwa variabel Pendapatan Syariah, Bagi Hasil, ROA dan NPM secara bersama-sama (simultan) mempunyai pengaruh positif dan signifikan terhadap pertumbuhan Dana Partai. BUS Ketiga. Secara parsial variabel Pendapatan Syariah, Bagi Hasil, ROA, dan NPM mempunyai pengaruh terhadap Pertumbuhan Dana Pihak Ketiga dengan nilai signifikansi < 0,05. Kemudian terdapat hubungan Pendapatan Syariah, Bagi Hasil, ROA, dan NPM terhadap Pertumbuhan Dana Pihak Ketiga Bank Umum Syariah sebesar 53,6% sedangkan sisanya sebesar 46,4% dijelaskan oleh faktor lain di luar model regresi penelitian ini
Pengaruh Relationship Marketing Terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan Purti, Siti Aisyah; Nasution, Satria Mirsya Affandy
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): September 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i3.351

Abstract

The main objective of this research is to examine the impact of Relationship Marketing on customer loyalty, with customer happiness as a mediating factor, in the context of PT. Multidaya Teknologi Nusantara is a company operating in the technology sector in Indonesia. Both directly and indirectly. This research uses quantitative methodology and statistical analysis, namely the use of partial least squares structural equation models (PLS-SEM) to carry out route analysis, including latent variables. Research findings show that Relationship Marketing has a statistically significant and beneficial impact on customer loyalty in the PT industry. Multidaya Teknologi Nusantara The impact of Relationship Marketing on PT customer satisfaction Multidaya Teknologi Nusantara is profitable and statistically significant. The impact of customer satisfaction on customer loyalty among PT customers Multidaya Teknologi Nusantara is positive and strong. There is no visible mediating or moderating effect of customer satisfaction on the relationship between Relationship Marketing and customer loyalty. The resulting corrected R-square value for the customer satisfaction variable is 0.375. This means that Relationship Marketing accounts for 52.5% of the variation in client loyalty. Therefore, the model is categorized as moderate. Tujuan utama dari penelitian ini adalah untuk menguji dampak pemasaran relasional terhadap loyalitas pelanggan, dengan kebahagiaan pelanggan sebagai faktor mediasi, dalam konteks PT. Multidaya Teknologi Nusantara adalah perusahaan yang bergerak di bidang teknologi di Indonesia. Baik secara langsung maupun tidak langsung. Penelitian ini menggunakan metodologi kuantitatif dan menggunakan analisis statistik, yaitu penggunaan model persamaan struktural kuadrat terkecil parsial (PLS-SEM) untuk melakukan analisis rute termasuk variabel laten. Temuan penelitian menunjukkan bahwa pemasaran relasional memiliki dampak yang signifikan dan menguntungkan secara statistik terhadap loyalitas pelanggan di industri PT. Multidaya Teknologi Nusantara. Dampak pemasaran relasional terhadap kepuasan pelanggan PT. Multidaya Teknologi Nusantara menguntungkan dan signifikan secara statistik. Dampak kepuasan pelanggan terhadap loyalitas pelanggan di kalangan pelanggan PT. Multidaya Teknologi Nusantara adalah positif dan kuat. Tidak terlihat adanya pengaruh mediasi atau moderasi kepuasan pelanggan terhadap hubungan antara pemasaran relasional dan loyalitas pelanggan. Nilai Corrected R-Square yang dihasilkan untuk variabel kepuasan pelanggan sebesar 0,375. Ini berarti bahwa pemasaran relasional menyumbang 52,5% dari variasi dalam loyalitas klien. Oleh karena itu, model tersebut dikategorikan moderat.
Pengaruh Sistem Informasi Akuntansi Pengeluaran Kas Terhadap Pengendalian Internal Siregar, Siti Aisyah; abdullah, Ikhsan; Chandra, Dody Salden
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): September 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i3.433

Abstract

The purpose of this research is to determine and analyze the influence of the Cash Disbursement Accounting Information System on Internal Control at PT. Perkebunan Nusantara IV (Persero) Medan. In this research, an associative approach is used to determine the relationship between each variable. The data is presented in the form of quantitative data, namely testing and analyzing the data by calculating numbers and then drawing conclusions and testing. In this research, the objects studied were employees of PT. Perkebunan Nusantara IV (Persero) Medan with a population of 54 people and a sample of 54 people with sampling using saturated sampling. The results of the research are that the Cash Disbursement Accounting Information System has a significant effect on Internal Control at PT. Perkebunan Nusantara IV (Persero) Medan.
Pengaruh Efikasi Diri Dan Pengetahuan Keuangan Terhadap Intensi Berwirausaha Pada Mahasiswa Peserta Program Wirausaha Merdeka Koto, Murviana; Maiera, Azlya
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): September 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i3.434

Abstract

Penelitian ini dilakukan pada mahasiswa program Wirausaha Merdeka di Universitas Muhammadiyah Sumatera Utara tahun 2023. Program ini merupakan bagian dari program nasional Merdeka Belajar Kampus Merdeka yang merupakan salah satu upaya dari Kemendikbudristek untuk mendukung penuh terciptanya wirausaha mahasiswa di Indonesia. Penelitian ini bertujuan untuk melihat pengaruh efikasi diri dan pengetahuan keuangan terhadap intensi berwirausaha mahasiswa peserta program. Populasi dari penelitian berjumlah 300 orang dengan jumlah sampel sebanyak 105 orang mahasiswa. Penelitian ini adalah penelitian kuantitatif dan asosiatif dengan Teknik analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik, regresi linear berganda dan uji hipotesis dengan menggunakan software SPSS 25. Hasil penelitian ini menunjukkan bahwa efikasi diri dan pengetahuan keuangan secara bersama-sama mempengaruhi intensi berwirausaha mahasiswa peserta program. Uji parsial menunjukkan bahwa efikasi diri berpengaruh signifikan terhadap intensi berwirausaha mahasiswa peserta program dan, pengetahuan keuangan tidak berpengaruh secara signifikan terhadap intensi berwirausaha mahasiswa peserta program. This research was conducted on the Wirausaha Merdeka program at the Muhammadiyah University of North Sumatra in 2023. Merdeka Belajar Kampus Merdeka is a national program, which is one of the efforts of the Ministry, Kemendikbudristek to fully support the creation of student entrepreneurship in Indonesia. This research aims to examine the influence of self-efficacy and financial knowledge on the entrepreneurial intentions of students participating in the program. The population of the study was 300 students, with a sample size of 105 students. This research is quantitative and associative. The data analysis techniques used in this research are classical assumption testing, multiple linear regression, and hypothesis testing using SPSS 25 software. The results of this research show that self-efficacy and financial knowledge jointly influence entrepreneurial intentions. students participating in the program. The partial test shows that self-efficacy has a significant effect on the entrepreneurial intentions of students participating in the program and financial knowledge does not significantly influence the entrepreneurial intentions of students participating in the program.
Konsep Akuntansi Zakat Berbasis PSAK No.109 Deli, Leni; Irfan, Irfan
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): September 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i3.846

Abstract

Penelitian ini bertujuan untuk menganalisis konsep akuntansi zakat dari tiga dimensi filsafat ilmu, yaitu: ontologi (struktur terminologi dan taksonomi konsep), epistemologi (perkembangan riset dan metode pengukuran), serta aksiologi (manfaat ilmiah dan praktis dari konsep tersebut). Metode yang digunakan adalah pendekatan kualitatif dengan teknik meta-sintesis terhadap berbagai literatur yang relevan, baik dari buku maupun artikel ilmiah, guna mengidentifikasi dan merangkum temuan-temuan utama terkait sistem akuntansi zakat. Hasil penelitian menunjukkan bahwa penerapan sistem akuntansi zakat berdasarkan PSAK No. 109 dapat meningkatkan kualitas laporan keuangan, terutama jika didukung oleh audit dari akuntan publik. PSAK No. 109 memberikan pedoman penting dalam pengakuan, pengukuran, penyajian, dan pengungkapan transaksi zakat, infak, dan sedekah. Standarisasi ini sangat dibutuhkan oleh organisasi pengelola zakat dalam pelaksanaan operasional, akuntabilitas, dan penyampaian informasi untuk pengambilan keputusan. Diharapkan, keberadaan PSAK No. 109 dapat memperkuat tata kelola dan transparansi lembaga zakat di Indonesia.   This study aims to analyze the concept of zakat accounting from the three dimensions of philosophy of science, namely: ontology (terminological structure and taxonomy of concepts), epistemology (development of research and measurement methods), and axiology (scientific and practical benefits of the concept). The method used is a qualitative approach with meta-synthesis techniques on various relevant literature, both from books and scientific articles, in order to identify and summarize the main findings related to the zakat accounting system. The results of the study show that the implementation of the zakat accounting system based on PSAK No. 109 can improve the quality of financial statements, especially if supported by audits from public accountants. PSAK No. 109 provides important guidelines in the recognition, measurement, presentation, and disclosure of zakat, infaq, and alms transactions. This standardization is urgently needed by zakat management organizations in the implementation of operations, accountability, and information delivery for decision-making. It is hoped that the existence of PSAK No. 109 can strengthen the governance and transparency of zakat institutions in Indonesia

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