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Telaah Kecurangan dengan Fraud Diamond pada Lembaga Keuangan Syariah non Bank dalam Suatu Studi Literatur Abdullah, Ikhsan; Lubis, Arnida Wahyuni
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2023): Mei 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i2.306

Islamic corporate entities are currently increasing in foreign countries. People are starting to turn to the sharia economy. The sharia pawnshop office is one of the non-bank Islamic financial institutions that provides loans to consumers based on the sharia concept. A corporate entity must be supported by reports and reliable apprentice financial supervision to prevent fraud. Because it will have an impact on the level of trust in the company. However, due to the fact that there is fraud that occurs in pawnshops in several places. This study tries to examine the fraud by using a fraud diamond which consists of: Opportunity, Pressure, rationalization and ability. This study uses qualitative methods using descriptive methods. Research using documentation techniques. Documentation technique for analyzing documents related to non-bank Islamic Financial Institutions, diamond fraud. The data used in the analysis include Islamic banking books, Front Diamond, research articles and so on Based on the results of the research conducted, it is found that there are still frauds committed by employees and company leaders in several regions. The loss to the government reached Rp. 6.3 billion. Judging from the cases that occur, if examined using a fraud diamond, there are elements of pressure and opportunity that occur. It is hoped that the company will improve its internal control system and create a new system to prevent fraud and rotate positions to minimize fraud

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

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

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

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 Zakat Terhadap Tingkat Kemiskinan Masyarakat Kabupaten Padang Lawas Utara Dengan Metode Regresi Linear Irsal Ahmadi Siregar, Irsal; Sugianto, Sugianto; Siregar, Irsal Ahmadi
Bursa : Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2024): Januari 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v3i1.425

This research aims to (1) find out how zakat collection affects the poverty level of the North Padang Lawas population. (2) Examining the impact of zakat distribution on the level of poverty of North Padang Lawas residents. (3) Examining the impact of distribution and collection of zakat on the degree of poverty of North Padang Lawas residents. The income level and economic growth rate of people with simple and developed lives have the same characteristics, apart from that, the increase in income per capital in developing countries is still very low. The income gap between high-income and low-income groups is still clearly visible in North Padang Lawas district. In this case, the collection of zakat funds for North Padang Lawas district uses the linear regression method. From 2019 to 2021, it was concluded that the amount of productive zakat distributed in North Padang Lawas district must be increased, because productive zakat is one of the factors that can alleviate poverty.

Pengaruh Motivasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Sutrisno, Dedi; Ernanda, Yovie
Bursa : Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2024): Januari 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v3i1.432

Objek penelitian berada di PT Uni Djaja pemilihan objek disebabkan karena terjadi berkurangnya disiplin karyawan dan motivasi kerja karyawan secara signifikan berpengaruh terhadap menurunnya kinerja karyawan. Motivasi dapat diduga untuk mengukur kinerja karyawan agar dapat digunakan pada kondisi tertentu dan untuk mengamati perubahan daripada mengukurnya secara langsung. Kedisplinan adalah kesadaran dan kesediaan seseorang mentaati semua peraturan perusahaan dan norma - norma sosial yang berlaku. Analisis data bersifat kuantitatif atau statistik dengan tujuan untuk menguji hipotesis yang telah ditetapkan. Metode sampel yang digunakan adalah Sampling Kuota (Qouta Sampling) dalam melakukan penelitian. Metode analisis yang digunakan adalah uji regresi liner berganda, koefisien determinasi pengujian secara simultan (Uji-F) dan secara parsial (Uji-t). Populasi yang digunakan sebesar 151 karyawan dan jumlah sampel yang digunakan adalah 110 karyawan dan 30 orang karyawan digunakan untuk uji validitas dan realibilitas diambil dari perusahaan. Hasil penelitian menunjukkan bahwa motivasi dan disiplin secara simultan dan parsial berpengaruh signifikan terhadap kinerja karyawan nilai koefisien determinasi sebesar 77.3%. Dengan nilai Fhitung > Ftabel (20.039 > 2.98) dan nilai uji thitung > ttabel variabel motivasi (2.530 > 1.703) dan variabel disiplin (1.864 > 1.703). Dengan demikian motivasi dan disiplin berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. Uni Djaja. The object of research is at PT Uni Djaja, the choice of objects is due to the lack of employee discipline and employee motivation to significantly influence employee performance. Motivation can be suspected to measure employee performance so that it can be used in certain conditions and to observe changes rather than measure them directly. Discipline is one's awareness and willingness to obey all company regulations and social norms that apply. Data analysis is quantitative or statistical in order to test the established hypotheses. The sample method used is the Quota Sampling (Qouta Sampling) in conducting research. The analytical method used is multiple linear regression test, the coefficient of determination of testing simultaneously (F-Test) and partially (T-Test). The population used was 151 employees and the number of samples used was 110 employees and 30 employees were used for the validity and reliability tests taken from the company. The results showed that motivation and discipline simultaneously and partially had a significant effect on employee performance with a coefficient of determination of 77.3%. With the value of Fcount> Ftable (20.039> 2.98) and test value of tcount> ttable motivation variable (2.530> 1,703) and discipline variable (1,864> 1,703). Thus motivation and discipline have a positive and significant effect on employee performance at PT. Uni Djaja

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

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

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.

Financial Fragility Keluarga di Kota Medan Koto, Murviana
Bursa : Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2024): Januari 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v3i1.530

Bercermin dari pengalaman kondisi pandemic Covid-19 yang mempengaruhi hampir seluruh aspek kehidupan, adaptasi melalui gaya hidup normal baru masih terus berdampak hingga saat ini. Adaptasi ini terlihat baik dari segi gaya hidup maupun perilaku finansial. Individu atau keluarga yang melek finansial diharapkan dapat berperilaku lebih bertanggung jawab agar memiliki kondisi yang lebih stabil dengan segala situasi. Perilaku keuangan yang baik diharapkan dapat membantu individu atau keluarga dalam menghindari kerapuhan keuangan. Temuan penelitian ini menunjukkan bahwa tingkat kerapuhan keuangan masyarakat Kota Medan ditemukan cukup baik yaitu hanya 27% dari seluruh responden. Temuan penelitian ini juga menunjukkan bahwa meskipun tingkat literasi keuangan masyarakat maih terkategori buruk, namun perilaku keuangan mereka cukup baik. Bahkan perilaku keuangan masyarakat pasca wabah Covid-19 tampak membaik, hal ini menunjukkan bahwa perilaku masyarakat sangat adaptif terhadap perubahan keadaan. Menjaga pengeluaran agar tidak lebih dari pendapatan, lebih berhati-hati dalam membayar tagihan tepat waktu, memperbaiki perilaku untuk menabung lebih konsisten, dan meningkatkan upaya menyisihkan dana untuk kebutuhan darurat merupakan tanda-tanda membaiknya perilaku keuangan Reflecting on the experience of the Covid-19 pandemic which has affected almost all aspects of life, adaptation through a new normal lifestyle continues to have an impact today. This adaptation can be seen both in terms of lifestyle and financial behavior. Individuals or families who are financially literate are expected to behave more responsibly in order to have more stable conditions in all situations. Good financial behavior is expected to help individuals or families avoid financial fragility. The findings of this research indicate that the level of financial fragility of the people of Medan City was found to be quite good, namely only 27% of all respondents. The findings of this research also show that although people's financial literacy level is still categorized as poor, their financial behavior is quite good. In fact, people's financial behavior after the Covid-19 outbreak seems to have improved, this shows that people's behavior is very adaptive to changing circumstances. Keeping expenses below income, being more careful about paying bills on time, improving behavior to save more consistently, and increasing efforts to set aside funds for emergency needs are signs of improving financial behavior.

Keterkaitan antara Literasi Keuangan dan Pendapatan Pada Kesejahteraan Keuangan : Mediasi Prilaku Keuangan Generasi Sandwich Wahyuni, Sri Fitri; Radiman, Radiman; Lestari, Sri Puji; Lestari, Sofi Sri Indah
Bursa : Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2024): Januari 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v3i1.551

tudi ini meneliti pengaruh Literasi Keuangan dan Pendapatan terhadap kesejahteraan finansial, dengan Perilaku Keuangan sebagai variabel perantara dalam Generasi Sandwich di Medan. Menggunakan metode kuantitatif dan pendekatan asosiatif, penelitian ini mengambil 100 responden melalui quota sampling dari populasi yang belum diketahui jumlah pastinya. Instrumen utama untuk pengumpulan data adalah observasi serta kuesioner. Data yang terkumpul dianalisis menggunakan perangkat lunak Partial Least Square (PLS), meliputi uji model eksternal dan internal serta pengujian hipotesis. Hasil menunjukkan bahwa baik Literasi Keuangan maupun Pendapatan secara langsung meningkatkan kesejahteraan finansial. Selain itu, variabel-variabel ini juga berdampak pada Perilaku Keuangan, yang berperan sebagai jalur mediasi dalam hubungan dengan kesejahteraan finansial. Dengan demikian, penelitian ini membuktikan adanya pengaruh langsung dan mediasi dari Literasi Keuangan dan Pendapatan terhadap kesejahteraan finansial dalam konteks Generasi Sandwich di Kota Medan. This study examines the influence of Financial Literacy and Income on financial well-being, with Financial Behavior as a mediating variable within the Sandwich Generation in Medan. Using a quantitative method and an associative approach, this research gathered 100 respondents through quota sampling from an unknown population size. The primary instruments for data collection were observation and questionnaires. The collected data were analyzed using Partial Least Squares (PLS) software, covering both external and internal model testing as well as hypothesis testing. The results indicate that both Financial Literacy and Income directly enhance financial well-being. Additionally, these variables impact Financial Behavior, which acts as a mediating pathway in the relationship with financial well-being. Therefore, this study demonstrates the direct and mediating effects of Financial Literacy and Income on financial well-being within the context of the Sandwich Generation in Medan.

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Edisah Putra

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+6285158011646

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bursa@risetilmiah.ac.id

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Jl. Karya Jaya Perum Taman Karya Jaya Indah Blok C.15 Medan

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Abstract

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Edisah Putra

Contact Email edisahputra@umsu.ac.id

Phone +6285158011646

Journal Mail Official bursa@risetilmiah.ac.id

Editorial Address Jl. Karya Jaya Perum Taman Karya Jaya Indah Blok C.15 Medan

Location Unknown, Unknown INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Edisah Putra

Contact Email
edisahputra@umsu.ac.id

Phone
+6285158011646

Journal Mail Official
bursa@risetilmiah.ac.id

Editorial Address
Jl. Karya Jaya Perum Taman Karya Jaya Indah Blok C.15 Medan

Location
Unknown,

Unknown

INDONESIA