{"title":"The Analysis of Implementing Environmental Accounting on Waste Management (PG Djatiroto)","authors":"Fitri Nilasari","doi":"10.54373/ifijeb.v2i2.66","DOIUrl":"https://doi.org/10.54373/ifijeb.v2i2.66","url":null,"abstract":"The implementing environmental accounting on waste management at PG Djatiroto aims to analyze components of environmental costs (on waste management) and to analyze an accounting treatment of the environmental costs on waste management. The data analysis method used in this study is a comparative descriptive analysis method. The data in this study was obtained through interviews and documentation related research issues. Analysis done by comparing the results of interviews and document analysis by Hansen and Mowen theory for the environmental costs of components and SFAS 11 paragraph 1, SFAS 14, and SFAS No. 1 revision 2009 for the treatment accounting of environmental cost. Based on the results of this research is that the company has made the classification of environmental costs (in terms of waste management) and has conducted environmental cost accounting treatment stages. However, based on the analysist has been done, there are a few suggestions to be considered for the PG Djatiroto in term implementing environmental accounting for the future","PeriodicalId":309138,"journal":{"name":"Indo-Fintech Intellectuals: Journal of Economics and Business","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124597009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Corporate Social Responsibility Analysis Through Shariah Enterprise Theory Approach in an Effort to Realize Good Corporate Governance","authors":"Sulinda Nur R, N. Puspitasari","doi":"10.54373/ifijeb.v2i1.68","DOIUrl":"https://doi.org/10.54373/ifijeb.v2i1.68","url":null,"abstract":"The purpose of this study is to analyze the implementation and disclosure of Corporate Social Responsibility (CSR) at Bank Muamalat Indonesia (BMI) with the concept of Shariah Enterprise Theory in an effort to realize Good Corporate Governance (GCG). This study uses descriptive qualitative research methods with Bank Muamalat Indonesia (BMI) as the object of research. The data collection method used is a document study, while the data source in this study comes from secondary data, obtained through the BMI anual report in 2012, especially the CSR and GCG BMI reports in 2012. The result of this study is that BMI has applied the concept of Shari'ah Enterprise Theory to its social activities with regard to vertical accountability and horizontal accountability (inderect stakeholders and nature) on its social responsibility report. As for horizontal accountability to derect stakeholders explained in the corporate governance report on human resources, but the application of horizontal accountability to nature is still very little. The application of sharia enterprise theory concept to the implementation and disclosure of BMI CSR has an impact on social activities carried out will be based on the law or Islamic shari'ah to get the pleasure of Allah and to create GCG on BMI. In addition, the concept of Shari'ah Enterprise Theory can also be used to understand GCG in shari'ah banking","PeriodicalId":309138,"journal":{"name":"Indo-Fintech Intellectuals: Journal of Economics and Business","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131358292","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Influence of Service Strategies on Increasing the Number of Visitors in the Freshwater World Taman Mini Indonesia Indah","authors":"Galih Pangestu, Ayi Supriatna","doi":"10.54373/ifijeb.v2i1.64","DOIUrl":"https://doi.org/10.54373/ifijeb.v2i1.64","url":null,"abstract":"The purpose of this study was to understand how much influence service strategies have on the increasing number of visitors in the freshwater world of TMII. The research method used is quantitative method. The basis of this research is the survey method, which is the distribution of questionnaires to visitors about matters related to research in the Freshwater World of Taman Mini Indonesia Indah. The conclusion of this study is the result of interpretation of the effect of service strategies on increasing the number of visitors in the Freshwater World of Taman Mini Indonesia Indah is 0.78679 which falls into the strong category, then calculated in this study by 12.61 and t table by 1.984467 at error rate of 5 percent, which is where the hypothesis in this study is Ho rejected and Ha accepted, Then the coefficient of determination in this study is 60 percent. The advice that can be given to the Freshwater World of Taman Mini Indonesia Indah is to further improve services, the addition of facilities and infrastructure and the addition of freshwater biota collections","PeriodicalId":309138,"journal":{"name":"Indo-Fintech Intellectuals: Journal of Economics and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129648152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effect of Satisfaction and Motivation on Purchase Interest (Case Study: Madrasah Ibtidaiyah Tahfidz Al-Qur'an Al Furqon Ponorogo)","authors":"Anant Adji, Muhammad Kurnia Rahman Abadi","doi":"10.54373/ifijeb.v2i1.28","DOIUrl":"https://doi.org/10.54373/ifijeb.v2i1.28","url":null,"abstract":"Satisfaction and motivation are thought to have an influence on consumer purchase interest, this is based on the concept that in order to attract customers, the approach to customers must be carried out properly in order to create a comfortable atmosphere for customers to shop. This study aims to determine the effect of satisfaction and motivation on the buying interest of students' guardians to send their children to Islamic Education Institutions at Madrasah Ibtidaiyah Tahfidz Al-Qur'an Al-Furqon Ponorogo. The efforts of data collection in this research by distributing questionnaires to a sample of 97 respondents from a total population of 147. The analysis used was validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, and hypothesis testing. The results showed that: satisfaction and motivation have a positive and significant effect on consumer purchase interest. Satisfaction (X1) has a positive and significant effect on consumer purchase interest. Meanwhile, motivation (X2) is also significant, has a positive effect on consumer purchase interest in Madrasah Ibtidaiyah MI Tahfidz Qur'an Al-Furqon Ponorogo education services.","PeriodicalId":309138,"journal":{"name":"Indo-Fintech Intellectuals: Journal of Economics and Business","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125756136","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Evaluasi Kinerja Manajemen Strategi Pemasaran Penerimaan Mahasiswa Baru Pada AMIK Bina Sriwijaya Palembang","authors":"M. Fikri","doi":"10.54373/ifijeb.v3i1.126","DOIUrl":"https://doi.org/10.54373/ifijeb.v3i1.126","url":null,"abstract":"This research is an evaluation of the management of the marketing strategy for new student admissions at AMIK Bina Sriwijaya Palembang which is based on the decline in student admissions from 2019-2022. The purpose of this study is to identify the problems faced by AMIK Bina Sriwijaya in increasing new student admissions for the 2022-2023 academic year. This research method is qualitative descriptive with an indicator approach to marketing mix, service quality, physical form and using the fishbone diagram method using data collection methods with deep interviews and observations. The results showed that 7 main variables can be concluded that there is a problem of decreasing the number of students at AMIK Bina Sriwijaya from year to year with the main problems as follows: (1) The student admission system is still manual; (2) Does not have cooperation with related parties regarding the financial administration process; (3) The promotion carried out by AMIK Bina Sriwijaya Palembang is still based on the promotion manual; (4) Content that features in promotions; (5) The selling power of AMIK Bina Sriwijaya which is superior; (6) The curriculum and quality of lecturers, lecturers who make the backbone of D3 Computer Science lectures have not met expectations; (7) Facilities and supporting facilities for lectures at AMIK Bina Sriwijaya are inadequate.","PeriodicalId":309138,"journal":{"name":"Indo-Fintech Intellectuals: Journal of Economics and Business","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116244934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Effect of Financial Inclusion on Financial Stability: Countrys by Income Level Clasiffication, 2004-2014","authors":"W. Aini, A. T. Prasetiantono","doi":"10.54373/ifijeb.v1i1.10","DOIUrl":"https://doi.org/10.54373/ifijeb.v1i1.10","url":null,"abstract":"Financial inclusion has become a main key for financial service development yet this development should also consider financial stability. The Asian financial crisis 1997 and the Global financial crisis 2008 gave us lesson of how important to maintain financial stability. Thus, the development of the financial services sector through financial inclusion is expected to impact the financial stability of the countries income levels. This study aims to determine the effect of financial inclusion relation to the financial stability in many countries based on their level of income during 2004-2014. This study used unbalanced panel data regression with fixed effect model. The results showed that financial inclusion proxied by commercial bank outstanding deposit has positive yet unsignignificant effect on financial stability for high income and upper-middle income countries, and has negative significant effect for lower-middle income and low income countries. Meanwhile, financial inclusion proxied by commercial bank outstanding loan has negative significant effect on financial stability in high income and upper middle income countries. This result is the opposite of lower-middle income which showed positive yet unsignificant effect, and positive significant impact for low income countries","PeriodicalId":309138,"journal":{"name":"Indo-Fintech Intellectuals: Journal of Economics and Business","volume":"538 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133880549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analysis of Optimal Raw Material Inventory Needs in Small and Medium Industries (Study on Nadya Furniture in Ambon City)","authors":"La Irsan, Jusuf Sahupala, Tina D Kaisupy","doi":"10.54373/ifijeb.v1i1.13","DOIUrl":"https://doi.org/10.54373/ifijeb.v1i1.13","url":null,"abstract":"The purpose of this research is to determine the need for optimal raw material supplies at Nadya Furniture in Ambon City for a certain period of time, so that there is no delay in raw materials and production targets are set to be achieved. This type of research is qualitative research. The data sources used in this study are primary and secondary data. Data analysis tools used are demand forecasting with time series method and Material Requirement Planning (MRP). The results showed that the optimal order amount for ironwood was 96 meters for January and 396 meters for February, for linggua wood was 1,568 meters for January and 2,616 meters for February, and Linggua Board was 420 meters for January and 920 meters for February 2020. inventory costs for each raw material namely Ironwood Rp. 3,139,744, Linggua Wood Rp. 3,420,016, Hensel cabinet Rp. 2.603.920, House lock Rp. 1.965.768, cupboard handle Rp. 1.965.760, Mirror Rp. 1.765.600, Hensel door Rp. 1.673.400 and Door handle Rp. 2.874.528","PeriodicalId":309138,"journal":{"name":"Indo-Fintech Intellectuals: Journal of Economics and Business","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133277762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
B. Kramadibrata, Darlin Aulia, Rizal Kamsurya, Andi Heru Susanto
{"title":"Dynamic non Performing Loan in Indonesia (Empirical Study on Commercial and Islamic Banks)","authors":"B. Kramadibrata, Darlin Aulia, Rizal Kamsurya, Andi Heru Susanto","doi":"10.54373/ifijeb.v1i1.14","DOIUrl":"https://doi.org/10.54373/ifijeb.v1i1.14","url":null,"abstract":"This paper discusses non-performing loans in Islamic and commercial banking. This study tries to test internal and external factors such as CAR (capital adequacy ratio), interest rate, ROE (return on equity), inflation rate, and GDP (gross domestic product) against non-performing loans or NPL in Indonesia banking. It would also like to see the impact of the crisis that occurred during the period 2015 to 2020. A sample from this study consisted of 66 Banks. Results showed that of the four variables tested showed a significant influence on the NPL of commercial and Islamic banks, except on the testing of inflation and CAR variables on commercial banks that showed results did not affect the NPL.","PeriodicalId":309138,"journal":{"name":"Indo-Fintech Intellectuals: Journal of Economics and Business","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125363205","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALYSIS OF SHIP WAITING TIME TO GET SHIPYARD SERVICE AT PT. DOKP AND SHIPPING WAIAME IN AMBON CITY","authors":"Husnyati Kiat","doi":"10.54373/ifijeb.v1i1.15","DOIUrl":"https://doi.org/10.54373/ifijeb.v1i1.15","url":null,"abstract":"The purpose of this research is to determine the best service system that can be applied by PT. Dokp and Shipping Waiame Ambon. so that the waiting time can be pressed. This research is descriptive research, with the population in this study is the entire number and type of ships that have docked at PT. DOKP and Waiame shipping for 13 months. The sampling method used in this research is Convenience Sampling. The sample used in this study is the number of ships repaired in a period of up to 13 months. The analysis tool used is queueing theory of multi channel-single phase model. The results showed that the average arrival rate of ships per month is as many as 9 units of ships, while the average length of docking as much as 3 units of ships / month. Therefore, it can be seen that the level of service is not optimal to reduce the arrival rate of ships, and the chance of idleness by 2. Therefore, the arrival of ships is more than the level of ship service at PT. Dokp and Shipping Waiame Ambon.","PeriodicalId":309138,"journal":{"name":"Indo-Fintech Intellectuals: Journal of Economics and Business","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132657862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Factor That Affect Turnover Intention in Millennial Employees","authors":"Andyani Sukmasari","doi":"10.54373/ifijeb.v1i1.8","DOIUrl":"https://doi.org/10.54373/ifijeb.v1i1.8","url":null,"abstract":"The biggest challenge for companies today is thinking about various strategies in retaining millennial generation employees in order to reduce turnover intention, in which turnover intention is the reaction of employees to what is felt in the company. Factors such as strong organizational culture and employee motivation are expected to retain employees to reduce turnover intention. Therefore, the purpose of this study is to see whether organizational culture and motivation are factors that can affect turnover intention of millennial employees who are in Jabodetabek. This research is quantitative in nature, conducted by survey using a questionnaire. Data were analyzed using Structural Equation Model (SEM). The results of the first study indicate that there is an influence between organizational culture on employee motivation. Second, there is an influence between organizational culture on employee turnover intention. Third, there is an influence between motivation on employee turnover intention. Furthermore, the four motivations mediate between organizational culture and employee turnover intention in Jabodetabek","PeriodicalId":309138,"journal":{"name":"Indo-Fintech Intellectuals: Journal of Economics and Business","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115214579","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}