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IQTISHODUNA
ISSN : 1829524X     EISSN : 26143437     DOI : -
Core Subject : Economy,
IQTISHODUNA Jurnal Ekonomi dan Bisnis Islam merupakan jurnal yang fokus terhadap kajian-kajian yang berkaitan dengan bidang Ekonomi dan Manajemen, yang meliputi beberapa sub bidang, yang diantaranya adalah Ekonomi Islam, Manajemen Bisnis, Manajemen Pemasaran, Manajemen Sumberdaya Manusia, Manajemen Keuangan, dan lain-lain.
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Search results for , issue "IQTISHODUNA (VOL 10, NO 1." : 10 Documents clear
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN IMPLEMENTASI CSR SEBAGAI VARIABEL PEMODERASI Munir, Misbahul; Suryandari, Eka Sevia; Mahmudah, Anik
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (36.716 KB)

Abstract

Corporate Governance is a system that regulates and controls the company that is expected toprovide and enhance the company’s value to its shareholders. This study aims to determine the effect of theimplementation of good corporate governance (GCG) to the value of state-owned banks companies listings inIndonesia stock exchange (IDX) with the implementation of corporate social responsibility (CSR) as a moderatingvariable. This research is a quantitative, analytical models using classical assumption test consists of a testheterokedastisitas, non-autocorrelation test and normality test, followed by analysis using regression analysismoderation. The results showed that, application of good corporate governance is proxied by ManagerialOwnership (X1), Proportion of Independent Commissioner (X2), Audit Committee (X3), Independence of theAudit Committee (X4), Frequency of Audit Committee Meetings (X5) and the frequency of Board Meeting(X5) simultaneously significant effect on firm value (Tobin’s Q). With the results of R Square of 61.1% meansthat the variable Tobin’s Q (Y) in the six variables explained by the moderating variable of Corporate SocialResponsibility (Z). While the remaining 38.9% is explained by other variables or independent variables outsidethe regression equation.
PENGARUH KUALITAS LAYANAN TERHADAP LOYALITAS MELALUI KEPUASAN KONSUMEN PENGGUNA JASA TRANSPORTASI UDARA RUTE PALANGKA RAYA - JAKARTA Meitiana, Meitiana
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (36.716 KB)

Abstract

The increase in number of airlaines industry in Indonesia has caused price competition betweenairlines company, especially for the Palangka Raya - Jakarta route. In order to survive in this industry, theairlines company has made efficiency toreduce the costs. As thr result, service quality became lower, and it willaffecting consumer satisfaction. The objectives of this research are to analyze the effect of service qualitytowards  loyalty  through  consumer  satisfaction.  This  study  used  quantitative  research  method,  the  datacollection used questionnaires and scoring technique used Likert scale. The sample was 100 respondents.This correlation study aims to measure the effects of a particular variable towards other variables. The dataprocessing was analyzed by using Structure Equation Modeling (SEM) with Partial Least Square (PLS) software.The test results of the three hypotheses with PLS software indicated that the two hypotheses were acceptedand the one hypotheses were rejected. Service quality had significant effect towards consumers satisfaction.While consumers satisfaction had not insignificant effect towards loyalty. Then service quality had significanteffect toward loyalty
MODEL AKTIVASI PERAN BANK SYARIAH DALAM MANAJEMEN USAHA PENGEMBANGAN USAHA TERNAK SAPI POTONG Suyoso Putra, Yuniarti Hidayah; Yati, Sri
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.211 KB) | DOI: 10.18860/iq.v10i1.3575

Abstract

This study aimstounderstand thepotential picture of beef cattle businessinIndonesia, to identifythemainissues of the business, how to establish strong beef cattle business, anddevelop amodel ofIslamic banksactivation inthe beef cattle business. The study employed a qualitativedescriptivemethod. The secondarydata are used which derived from theMinistryof AgricultureandLivestockandrelatedservicesfrom 2009to 2012,BPS and BankIndonesiadatarelated to therole ofIslamic banksin agricultureandanimal husbandry, andthewebsiteof Islamicbanks.The results showed that Islamic banksare reluctant toget involvedin this businessdue to a highriskventure. Therefore, tooptimize theactiveroleof Islamic banks, a model will be establishedrelatedtothe roleof Islamic banksinthe cattle business. Islamic bankscan contribute directlyandindirectlyto solveproblemsandestablish the beefcattle business. Direct roleis performedbydesigning contractapproach infinancing, whereasindirectroleis throughCorporate SocialResponsibilityprogramtoimprovethe basicconditionsoffarmers andthe business, if the bank is not yetconvinced thatgiving thedirect financing,the businesswill besuccessful.
PENGARUH KEPRIBADIAN TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DI KEMENAG KOTA MALANG Mukaffi, Zaim; Nuntufa, Nuntufa
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.505 KB) | DOI: 10.18860/iq.v10i1.3576

Abstract

Someone’s personality has a strong influence on other person’s OCB. This study aims to determinethe effect neuroticism, extraversion, openness, agreeableness and conscientiousness the employee’s OCB ofKemenag (Religious Ministry) of Malang. This study used quantitative methods, the data obtained withquestioner given to 48 respondentsinthe Kemenag (Religious Ministry) of Malang. Methods of data analysisusing multiple linear regression that includes test Validity and Reliability, Testing assumptions Classical, Ftestand t-test were assisted by SPSS16:00 For Windows. The results of the simultaneous analysis of thesignificant level of 5% neuroticsm variables, extraversion, and openness to experience, agreeableness andconscientiousness effect on employee’s OCB of Kemenag (Religious Ministry) Malang. The results of partialanalysis by a significant level of 5% neuroticism no effect on employee’s OCB of Kemenag (Religious Ministry)Malang because probability value greater than 0.05 is 0.791, whereas extraversion, openness, agreeablenessand conscientiousness have a significant effect on employee’s OCB Kemenag (Religious Ministry) of Malangwith a probability value respectively .000, .000, 0.001, and 0.013.VARIABEL the dominant influence on employee’sOCB Kemenag (Religious Ministry) of Malang is agreeableness to count 3,744 with a t significant value is0.001.
RESPONSIBILITY ACCOUNTING, COST PRODUCTION SEBAGAI ALAT PENILAIAN PRESTASI MANAJER PRODUKSI PADA PDAM KABUPATEN MALANG Zuraidah, Zuraidah
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.818 KB) | DOI: 10.18860/iq.v10i1.3577

Abstract

Report would assist management in assessing whether each responsibility center has carried outhis duties in accordance with the predetermined budget. Implementation of good accounting would create asystem of control and performance assessment which will assist management in decision making. Accountingcan also provide the basis to conduct an evaluation of the ability of all levels of management within thecompany. Once the importance of accounting information for the management of production costs as a tool toassess the performance and production manager as well as an attempt to direct the company’s activities sothat the goal can be achieved.
PRIVATISASI STRUKTUR KEPEMILIKAN, DAN KINERJA BUMN DI INDONESIA Usri, Abdul Kadir
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.864 KB) | DOI: 10.18860/iq.v10i1.3578

Abstract

One of the measures to improve the productivity and efficiency of BUMN isprivatization. Privatizationis considered successful if it can improve efficiency, decrease the price or service improvements and performanceenhancements. The population in this study are all state-owned enterprises to be privatized using the InitialPublic Offering (IPO) from the period 1991 to 2004. The analysis method used in this research is multiple linearregression. The results showed (1) public ownership is partially significant effect on the performance ofBUMN after privatization as measured by ROS, ROI, ROE, and SALEFF, so the proposed hypothesis provedcorrect. The influence of public ownership of the largest BUMN performance after privatization is shown bythe measured performance using ROS and the smallest is SALEFF. (2) The prospective share holders with ROSgreat interest, as this is one indicator of the success of a company, the company’s sales performanceimprovement and management can manage BUMN well after privatization (3) SALEFF is a measure ofperformance (efficiency of operations) thats hows the efficiency of sales or revenues, measured using aweighing between sales or income by the number of employees BUMN privatization proceeds. The prospectiveshare holders interested SALEFF great because it shows more efficiency operation BUMN privatizationresults, which compare sales or revenue to the number of employees who work in there.
PENGARUH VARIABEL STRUKTUR AKTIVA, UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN DEVIDEN PAYOUT RATIO TERHADAP STRUKTUR MODAL Choiruddin, Muhammad Nanang
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.046 KB) | DOI: 10.18860/iq.v10i1.3573

Abstract

This research is conducted to examine the influence of asset structure variable, size, profitability,liquidity, dividend payout ratio influence capital structure in the consumer goods industry sector companywhich has recorded in Indonesian security exchange (IDX) on 2008–2012 period. This research uses dependentvariable capital structure, independent variable is asset structure, size, profitability, liquidity, devidend payoutratio. The sample is 29 consumer goods industry sector company. The result of F test, the research in consumergoods industry sector company in Indonesia show that all independent variables to capital stucture issignificant. The analysis result of t-test, show that asset structure variable, size, profitability and liquidity tocapital stucture are negative significant. Devidend payout ratio to capital structure is not significant. Thisresult explains that the change of capital structure in the consumer goods industry sector company is notinfluenced by devidend payout ratio. For continued research is suggested used type sample of anothercompany which has not been observed with wider scope of research which has more population with longerperiod and should give additional of the number of variable which influence capital structure.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN IMPLEMENTASI CSR SEBAGAI VARIABEL PEMODERASI Munir, Misbahul; Suryandari, Eka Sevia; Mahmudah, Anik
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.55 KB) | DOI: 10.18860/iq.v10i1.3579

Abstract

Corporate Governance is a system that regulates and controls the company that is expected toprovide and enhance the company’s value to its shareholders. This study aims to determine the effect of theimplementation of good corporate governance (GCG) to the value of state-owned banks companies listings inIndonesia stock exchange (IDX) with the implementation of corporate social responsibility (CSR) as a moderatingvariable. This research is a quantitative, analytical models using classical assumption test consists of a testheterokedastisitas, non-autocorrelation test and normality test, followed by analysis using regression analysismoderation. The results showed that, application of good corporate governance is proxied by ManagerialOwnership (X1), Proportion of Independent Commissioner (X2), Audit Committee (X3), Independence of theAudit Committee (X4), Frequency of Audit Committee Meetings (X5) and the frequency of Board Meeting(X5) simultaneously significant effect on firm value (Tobin’s Q). With the results of R Square of 61.1% meansthat the variable Tobin’s Q (Y) in the six variables explained by the moderating variable of Corporate SocialResponsibility (Z). While the remaining 38.9% is explained by other variables or independent variables outsidethe regression equation.
MEMBUDAYAKAN PERILAKU HIJAU DI KALANGAN PEKERJA: DARI SUDUT THE GREEN FIVE TAXONOMY Abdull Razab, Muhamad Firdaus; Udin, Zulkifli Mohamed
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.063 KB) | DOI: 10.18860/iq.v10i1.3574

Abstract

Green practices in the organization’s environment is seen as one way of educating the workers tocontinue this practices into their living environment. Environmental issues has become a buzzword in thepresent because the incident that occurred and give impact such as global warming, landslides, air pollutionas well as pollution of the river which is now happen throughout the world. Based on a content-based modelfor green behaviour among workers to ensure environmental behavior to keep the sustainability. This taxonomyconsists of five parts, namely: avoiding harm, conserving, working sustainability, influencing others andtaking initiative.
PENGARUH KUALITAS LAYANAN TERHADAP LOYALITAS MELALUI KEPUASAN KONSUMEN PENGGUNA JASA TRANSPORTASI UDARA RUTE PALANGKA RAYA - JAKARTA Meitiana, Meitiana
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.439 KB) | DOI: 10.18860/iq.v10i1.3580

Abstract

The increase in number of airlaines industry in Indonesia has caused price competition betweenairlines company, especially for the Palangka Raya - Jakarta route. In order to survive in this industry, theairlines company has made efficiency toreduce the costs. As thr result, service quality became lower, and it willaffecting consumer satisfaction. The objectives of this research are to analyze the effect of service qualitytowards loyalty through consumer satisfaction. This study used quantitative research method, the datacollection used questionnaires and scoring technique used Likert scale. The sample was 100 respondents.This correlation study aims to measure the effects of a particular variable towards other variables. The dataprocessing was analyzed by using Structure Equation Modeling (SEM) with Partial Least Square (PLS) software.The test results of the three hypotheses with PLS software indicated that the two hypotheses were acceptedand the one hypotheses were rejected. Service quality had significant effect towards consumers satisfaction.While consumers satisfaction had not insignificant effect towards loyalty. Then service quality had significanteffect toward loyalty.

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