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Moh Agus Nugroho
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Jl. Jendral Sudirman No. 65 A, Kota Gorontalo, Gorontalo, Indonesia
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Journal of Principles Management and Bussines
Published by Cv. Scimadly Publishing
ISSN : -     EISSN : 28305469     DOI : https://doi.org/10.55657/jpmb.v1i01.39
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Principles Management and Bussines is a journal that provides an authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industry. Published semiannually (June and October) by Scimadly Publishing. The editors receive scientific articles and research results covers several fields of study relating to Management Economics, specifically the study of Management and Business
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 02 (2024): October 2024" : 5 Documents clear
ANALISIS PERBANDINGAN GROSS PROFIT MARGIN DAN NET PROFIT MARGIN PADA SUB SEKTOR ROKOK YANG TERDAFTAR DIBURSA EFEK INDONESIA Aqidah, Fitratul; Munandar, Aris; Nurhayati
Journal of Principles Management and Business Vol. 3 No. 02 (2024): October 2024
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v3i02.178

Abstract

This study aims to examine whether significant differences exist between the Gross Profit Margin (GPM) and Net Profit Margin (NPM) of companies in the cigarette subsector listed on the Indonesia Stock Exchange from 2013 to 2022. The research employs a comparative method to analyze these two profitability metrics, using ratio analysis and statistical tests. The GPM and NPM ratios were calculated, followed by normality tests and independent sample tests conducted with SPSS to determine whether variations between the two measures were statistically significant. The findings reveal no significant differences between GPM and NPM, as indicated by the results of both ratio analysis and statistical testing. This suggests that these profitability indicators exhibit consistent patterns within cigarette subsector companies during the observed period. The absence of significant variation between GPM and NPM highlights similar operational efficiency and cost management across the subsector, providing insights into the financial performance stability of cigarette companies in Indonesia over the decade analyzed.
Pengembangan: Indeks Pembangunan Islam Acha, Hurul Aini
Journal of Principles Management and Business Vol. 3 No. 02 (2024): October 2024
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v3i02.180

Abstract

The purpose of this study is to compare the world's nations according to their level of development from an Islamic perspective and to assess the best metrics for development from an Islamic perspective. This research is descriptive-quantitative and is based on two methodologies at the same time: conceptual, which utilizes qualitative methods, and empirical, which uses quantitative methods. In particular, the top five scores of Qatar, Kuwait, Indonesia, Tunisia, and Turkey are rated first, second, third, and fifth, respectively, according to the analysis, which shows the ranking Islamic Development Index (IDI) for the highest score group. The Middle Eastern nation that ranks highest on the IDI list is Qatar. This nation is among those with the greatest per capita incomes in the world. Among Arab nations, Qatar is ranked as having the best and highest human development index. The protection of religion, the protection of the soul, the protection of the intellect, the protection of children, and the protection of property/wealth are some indications that can help the five nations with the highest scores achieve the goals of Maqasid Syari'ah. The majority of MENA nations, including Morocco, Jordan, Lebanon, Yemen, and Libya, continue to control the low-scoring IDI groupings.
DIGITALISASI FILANTROPI ISLAM: STUDI PENGGUNAAN QRIS DALAM PENGUMPULAN DANA ZAKAT INFAK SEDEKAH (ZIS) DI MASJID-MASJID DI KOTA GORONTALO Rahman, Supandi; Lasena, Rahmawati
Journal of Principles Management and Business Vol. 3 No. 02 (2024): October 2024
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v3i02.181

Abstract

This study explores the implementation of QRIS (Quick Response Indonesian Standard) as an innovative solution to enhance the collection of Zakat, Infaq, and Sedekah (ZIS) funds in mosques across Gorontalo City. Employing a qualitative descriptive method, the research gathers data through interviews, observations, and documentation, utilizing both primary and secondary sources. The analysis follows the Miles and Huberman model, encompassing data collection, reduction, presentation, and conclusion/verification. The findings reveal that the adoption of the QRIS digital payment system reflects an effort by mosque management to embrace technological advancements and improve the efficiency of ZIS collection. Among the five mosques studied, two have demonstrated effective implementation, while the other three face challenges that hinder optimization. The convenience of cashless donations through smartphones has primarily attracted younger generations, highlighting the potential for increased engagement in digital giving. However, significant challenges remain, including limited public awareness and technical obstacles such as network instability. Addressing these issues through targeted outreach and improved infrastructure could further optimize the role of QRIS in modernizing the financial management of mosques and strengthening community participation in ZIS contributions.
The Impact of Leadership and Allowances on Employee Performance: A Study of Satpol PP Kebayoran Lama Putra, Awang Darmawan; Fitri, Diin; Aprilia, Syifa
Journal of Principles Management and Business Vol. 3 No. 02 (2024): October 2024
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v3i02.183

Abstract

This study examines the extent to which leadership and allowances affect civil servant performance. Adopting a quantitative research approach, data were collected through Google Forms using a Likert Scale (1-5), covering the entire population of 93 employees through saturated sampling technique. The analysis was conducted using Multiple Linear Regression with Statistical Production Service Solustion (SPSS). The findings indicate that leadership has a positive and significant impact on employee performance. Conversely, allowances do not show a significant effect. Moreover, leadership shows a more substantial effect on performance compared to allowances, as indicated by the standard coefficients, where leadership has a beta value of 0.439 compared to 0.310 for allowances. Based on these results, it is recommended that institutions prioritize employee feedback and provide tailored guidance and motivation, especially for those experiencing performance issues.
Maximizing Returns: The Impact of Key Ratios on Bank Mega Syariah's ROA Najib, Intan Permatasari; Ajuna, Luqmanul Hakiem; Rusdi, Wahyudi; Kadim, Immawan Muhajir
Journal of Principles Management and Business Vol. 3 No. 02 (2024): October 2024
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v3i02.184

Abstract

This study investigates the factors influencing Return on Assets (ROA) at PT. Bank Mega Syariah, focusing on Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Costs to Operating Income (BOPO). The research utilizes quarterly financial reports from PT. Bank Mega Syariah for the 2016–2023 period and applies a quantitative research approach. Data analysis includes classical assumption testing, multiple linear regression analysis, and hypothesis testing. The classical assumption test confirms that the data meets the requirements for multiple linear regression modeling. The hypothesis testing reveals that NPF has a significant positive effect on ROA, with a p-value of 0.007 (< 0.05) and a t-value of 2.894. Conversely, FDR, with a p-value of 0.308 (> 0.05) and a t-value of 1.038, shows no significant effect on ROA despite its positive direction. BOPO demonstrates a significant negative effect on ROA, with a p-value of 0.000 (< 0.05) and a t-value of -5.374. Additionally, the F-test results indicate a significant simultaneous effect of NPF, FDR, and BOPO on ROA, with a p-value of 0.000 (< 0.05). These findings highlight the importance of efficient cost management and asset quality in enhancing profitability, while FDR requires further exploration for its potential role in financial performance.

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