Jurnal Reksa最新文献

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Is Financial Management Mediating the Role of Love of Money and Human Resources Competence in Explaining MSMEs’ Performance? 财务管理是否在对中小微企业绩效的解释中中介了爱钱和人力资源能力的作用?
Jurnal Reksa Pub Date : 2023-03-31 DOI: 10.12928/jreksa.v10i1.7392
Netty Herawaty
{"title":"Is Financial Management Mediating the Role of Love of Money and Human Resources Competence in Explaining MSMEs’ Performance?","authors":"Netty Herawaty","doi":"10.12928/jreksa.v10i1.7392","DOIUrl":"https://doi.org/10.12928/jreksa.v10i1.7392","url":null,"abstract":"This study aims to analyze the role of financial management in mediating the impact of the love of money and human resource competence on MSMEs’ performance. It used primary data gathered from 143 respondents through a direct survey. The respondents were the owners of culinary MSMEs in the City of Jambi that were selected based on a cluster sampling method to represent all types of culinary MSMEs. Six hypotheses were formulated to achieve the aim of the study. Path analysis based on multiple regression and Sobel tests were applied to test the hypotheses. The analysis results show that human resource competence affects financial management and impacts MSMEs’ performance directly and indirectly. On the other hand, love of money did not impact financial management. It did not impact MSMEs’ performance either directly or indirectly. Thus, this study provides a piece of evidence for financial management as a mediating variable between human resources competence and MSMEs’ performance.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135950971","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}
引用次数: 0
Turnover Intention in the Hotel Industry: The Employees' Perceptions 酒店行业的离职意向:员工的感知
Jurnal Reksa Pub Date : 2023-03-31 DOI: 10.12928/jreksa.v10i1.7689
Nurul Sukma Lestari, Veithzal Rivai Zainal, Syafrizal Chan, Lenny Christina Nawangsari
{"title":"Turnover Intention in the Hotel Industry: The Employees' Perceptions","authors":"Nurul Sukma Lestari, Veithzal Rivai Zainal, Syafrizal Chan, Lenny Christina Nawangsari","doi":"10.12928/jreksa.v10i1.7689","DOIUrl":"https://doi.org/10.12928/jreksa.v10i1.7689","url":null,"abstract":"The hotel industry is rapidly expanding, needing more employees. The high demand for employees may lead to tighter competition in the job market, increasing employee turnover. This study aims to provide statistical evidence about the role of job stress, job insecurity, and compensation in explaining turnover intention among hotel employees. Primary data related to hotel employees' perceptions were collected using an online survey. The survey involved 135 employees of Jakarta's five-star hotels. The data were analyzed using Partial Least Square Structural Equation Modelling (PLS-SEM) to test three research hypotheses. The analysis results show that job stress and job insecurity positively relate to turnover intention in the hotel industry, whereas compensation is negatively associated with turnover intention. The finding could provide insight for hotel managers on reducing employee turnover. It also contributes to the upward literature on the hospitality and tourism industry.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"357 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135950974","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}
引用次数: 0
The Role of Micro Waqf Bank in Supporting MSMEs through Productive Waqf 小额信贷银行在通过生产性信贷支持中小微企业中的作用
Jurnal Reksa Pub Date : 2023-03-31 DOI: 10.12928/jreksa.v10i1.7687
Akhmad Arif Rifan, Rofiul Wahyudi
{"title":"The Role of Micro Waqf Bank in Supporting MSMEs through Productive Waqf","authors":"Akhmad Arif Rifan, Rofiul Wahyudi","doi":"10.12928/jreksa.v10i1.7687","DOIUrl":"https://doi.org/10.12928/jreksa.v10i1.7687","url":null,"abstract":"Micro Waqf Bank (Bank Wakaf Mikro–BWM) is an Islamic Microfinance Institution registered and supervised by the Financial Services Authority (OJK), which aims to provide access to capital for small communities who do not yet have access to formal financial institutions. This study aimed to identify the roles of micro waqf banks in supporting MSMEs through productive waqf. It utilized a case study research design focusing on Micro Waqf Bank BWM Usaha Mandiri Sakinah (UNISA). Primary data were collected through interviews with the marketing manager, marketing staff, and BWM Usaha Mandiri Sakinah customers. The results of the qualitative data analysis show that BWM Usaha Mandiri Sakinah, as one of the micro waqf banks, has played an essential role in increasing MSMEs' income in Sleman Yogyakarta.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135950973","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}
引用次数: 0
The Dynamic of Red Plate Bank's Financial Performance Before and During the Pandemic 疫情前后红板银行财务绩效动态分析
Jurnal Reksa Pub Date : 2023-03-31 DOI: 10.12928/jreksa.v10i1.7750
Khavid Normasyhuri, Nuria Erisna, Panji Aji Setiawan
{"title":"The Dynamic of Red Plate Bank's Financial Performance Before and During the Pandemic","authors":"Khavid Normasyhuri, Nuria Erisna, Panji Aji Setiawan","doi":"10.12928/jreksa.v10i1.7750","DOIUrl":"https://doi.org/10.12928/jreksa.v10i1.7750","url":null,"abstract":"The COVID-19 pandemic has disrupted business activities, including the banking industry. The Indonesian State Bank (BNI) might face the same challenges as other banks. However, as a well-established red plate bank, the dynamic of this bank needs to be further investigated to show how the pandemic affects its financial performance. The main objective of this study is to provide empirical evidence on whether the COVID-19 pandemic affects the financial performance of the red plate bank. In doing so, the current researchers conducted a comparative analysis using paired sample t-tests. Time series data based on BNI's quarterly financial reports from the first quarter of 2017 to the fourth quarter of 2022 were collected through documentation. The data were partitioned into two groups, which were data before the pandemic and during the pandemic. The paired sample t-test results show that, in general, there is no statistical difference in BNI's financial performance before and during the pandemic. The finding confirmed that, as a red plate bank, BNI is a well-established bank with a sound financial state regardless of the pandemic.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135950972","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}
引用次数: 0
Do Managerial Ownership, Gender Diversity, and Intellectual Capital Matter in Predicting State-Owned Companies Financial Distress? 管理层所有权、性别多样性和智力资本对预测国有企业财务困境有影响吗?
Jurnal Reksa Pub Date : 2023-03-31 DOI: 10.12928/jreksa.v10i1.7757
Anna Kania Widiatami, Dhifah Amaliyah Fadli, Ida Nur Aeni, Ratieh Widhiastuti, Ahmad Nurkhin
{"title":"Do Managerial Ownership, Gender Diversity, and Intellectual Capital Matter in Predicting State-Owned Companies Financial Distress?","authors":"Anna Kania Widiatami, Dhifah Amaliyah Fadli, Ida Nur Aeni, Ratieh Widhiastuti, Ahmad Nurkhin","doi":"10.12928/jreksa.v10i1.7757","DOIUrl":"https://doi.org/10.12928/jreksa.v10i1.7757","url":null,"abstract":"The downward movement of some Indonesian state-owned companies during the pandemic because of financial problems has resulted in more public scrutiny of the companies. Managers need to take extra caution to prevent the occurrence of financial distress. This study investigated the role of managerial ownership, gender diversity, and intellectual capital in predicting financial distress in state-owned companies. In doing so, three research hypotheses were formulated. Based on the purposive sampling method, 19 state-owned companies in the Indonesia Stock Exchange (IDX) were selected as the research sample. Secondary data from each company's annual report from 2017 to 2020 were documented, resulting in 76 firm-year data as the final sample. The panel data regression was applied to test the hypotheses. A robustness test was also carried out to check the result's consistency. The study reports that intellectual capital had a positive impact in predicting financial distress, while managerial ownership and gender diversity did not affect it. These results may provide insight for managers of state-owned companies to prevent financial distress earlier by increasing their intellectual capital.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"440 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135950791","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}
引用次数: 0
Dampak Covid-19 Terhadap Kinerja Keuangan Bank Pembiayaan Rakyat (BPR) Syariah Di Indonesia Covid-19对印尼伊斯兰金融银行(BPR)金融绩效的影响
Jurnal Reksa Pub Date : 2022-12-25 DOI: 10.58176/akasyah.v1i2.370
Rifadly Kadir, Supandi Rahman
{"title":"Dampak Covid-19 Terhadap Kinerja Keuangan Bank Pembiayaan Rakyat (BPR) Syariah Di Indonesia","authors":"Rifadly Kadir, Supandi Rahman","doi":"10.58176/akasyah.v1i2.370","DOIUrl":"https://doi.org/10.58176/akasyah.v1i2.370","url":null,"abstract":"Bank Pembiayaan Rakyat (BPR) Syariah di Indoneisa menghadapi sejumlah tantangan di tengah wabah Covid-19. Di masa pandemi Covid 19 saat ini, BPR Syariah akan menghadapi beberapa kemungkinan resiko terhadap kinerja keuangan. Untuk itu perlu di lakukan Penelitian untuk menganalisis dampak Covid-19 terhadap kinerja keuangan BPR Syariah dengan melakukan analisa Laporan Keuangan menggunakan rasio keuangan yaitu rasio Return On Asset (ROA), Capital Adequacy Ratio (CAR), Non Performing Finance (NPF) dan Financing Deposit to Ratio (FDR). Penelitian ini adalah penelitian kuantitatif dengan pendekatan deskriptif. Data yang diambil adalah 6 Bulan sebelum dan 6 Bulan setelah diumumkannya kasus pertama Covid-19 yaitu pada 2 Maret 2020. Data diolah dengan paired sample t-tes, dengan menggunakan SPSS versi 25. Dari hasil pengolah data, menunjukkan Secara keseluruhan dampak Covid-19 terhadap kinerja keuangan BPR Syariah di Indonesia bahwa dampak Covid-19 terhadap BPR Syariah berdampak signifikan pada variabel NPF dan FDR. Adapun variabel CAR dan ROA tidak berdampak signifikan atau tidak terjadi perbedaan yang signifikan pada saat sebelum dan sesudah diumumkannya kasus Covid-19 pertama kali.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75797079","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}
引用次数: 2
Energy Of Waqf: Overviewing Waqf's Potential In Driving Economic Growth In The Gorontalo Province Waqf的能源:概述Waqf在推动哥伦塔洛省经济增长方面的潜力
Jurnal Reksa Pub Date : 2022-12-25 DOI: 10.58176/akasyah.v1i2.374
S. Husan
{"title":"Energy Of Waqf: Overviewing Waqf's Potential In Driving Economic Growth In The Gorontalo Province","authors":"S. Husan","doi":"10.58176/akasyah.v1i2.374","DOIUrl":"https://doi.org/10.58176/akasyah.v1i2.374","url":null,"abstract":"The demographic bonus that Gorontalo Province has as the population with the second largest Muslim percentage after Aceh, of course, can be a great potential in maximizing waqf collection in Gorontalo Province. So that later it is expected to encourage the acceleration of economic growth in Gorontalo Province. The purpose of this study is to find out how the potential of waqf in encouraging the acceleration of economic growth in Gorontalo Province. In this study, the researchers used qualitative research by conducting an exploratory study of the potential of waqf in encouraging the acceleration of economic growth in Gorontalo Province. The type of data used in this study consisted of primary data and secondary data. The data collection technique used in this research is the first interview. The second and third literature studies are by doing Subjective Intuitive. The results of this study indicate that waqf is an energy that can accelerate economic growth in Gorontalo Province. Although the process of maximizing the collection of waqf potential in Gorontalo Province will experience various challenges, there are 3 things that can be done to overcome these challenges. These 3 things are, first, the need to strengthen the social function of philanthropic institutions as institutions that collect and manage waqf assets. Second, the need for productive waqf management. Third, the inclusion of waqf awareness in educational institutions. For the sake of this implementation, of course, synergy is needed between related institutions such as the Indonesian Waqf Board, Philanthropic Institutions, Islamic Banks, Ministry of Religion, Ministry of Research, Technology and Higher Education, Ministry of Agriculture, Ministry of Education and Culture and other related institutions.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84768305","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}
引用次数: 0
Praktik Akuntansi Keuntungan Berbasis Nilai Sabari Dan Huyula (Studi Kasus pada Pedagang Sembako di Gorontalo) 基于Sabari和Huyula价值的会计实践(Gorontalo Sembako贸易案例研究)
Jurnal Reksa Pub Date : 2022-12-25 DOI: 10.58176/akasyah.v1i2.373
Anwar Thalib, Hilwa Sugeha, Anisa Sujianto, Sindriyanti Hurudji, Moh. Sahrul
{"title":"Praktik Akuntansi Keuntungan Berbasis Nilai Sabari Dan Huyula (Studi Kasus pada Pedagang Sembako di Gorontalo)","authors":"Anwar Thalib, Hilwa Sugeha, Anisa Sujianto, Sindriyanti Hurudji, Moh. Sahrul","doi":"10.58176/akasyah.v1i2.373","DOIUrl":"https://doi.org/10.58176/akasyah.v1i2.373","url":null,"abstract":"Penelitian ini berangkat dari permasalahan tentang masih minimnya jumlah kajian akuntansi berbasis kearifan lokal dibandingkan dengan kajian akuntansi modern. Penelitian ini bertujuan untuk memotret praktik keuntungan oleh para pedagang sembilan bahan pokok (SEMBAK0) di Gorontalo. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan menggunakan analisis data model Miles dan Huberman, yaitu reduksi, penyajian, dan kesimpulan. Hasil penelitian menunjukkan bahwa pada masa pandemi covid 19 terjadi penurunan keuntungan. Keuntungan yang diperoleh oleh pedagang digunakan untuk membiayai kebutuhan kesahari-hari, sebagai modal usaha, dan beramal. Kedua praktik akuntansi keuntungan tersebut berbasis dengan nilai sabari dan huyula.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"138 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86591537","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}
引用次数: 4
Menguak Alasan Dibalik Minimnya Nasabah Pengguna Bank Syariah Di Gorontalo
Jurnal Reksa Pub Date : 2022-12-24 DOI: 10.58176/akasyah.v1i1.365
Mirzan Gulam
{"title":"Menguak Alasan Dibalik Minimnya Nasabah Pengguna Bank Syariah Di Gorontalo","authors":"Mirzan Gulam","doi":"10.58176/akasyah.v1i1.365","DOIUrl":"https://doi.org/10.58176/akasyah.v1i1.365","url":null,"abstract":"In Gorontalo, Islamic Banking has the same potential as other financial institutions. But the number of customers saving at a Sharia Bank will still be very minimal and this is certainly in contrast to the majority of Gorontalo Muslims who are Muslim. The reason is there are several things such as the lack of public knowledge about the principles and concepts of Islamic Banks and service systems in Islamic Banks that are not as modern and as good as Conventional Banks, as well as the lack of branch offices or units that are scattered in Gorontalo. This prompted researchers to examine the causes of the lack of customers using Islamic banks as well as the factors that caused underdeveloped Islamic banks in Gorontalo. In this study, researchers used qualitative methods, namely using secondary data types and using four data collection techniques, namely, documentation, literature studies, discussions / interviews, and intuitive-subjective. The results of this study indicate that the importance of the role of Islamic Banks for the majority of Gorontalo people is Muslim so that it requires an increase.","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85467195","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}
引用次数: 0
Implementasi Pemanfaatan Alokasi Dana Desa (Add) Terhadap Kinerja Perekonomian Daerah Di Indonesia 对印尼地方经济运作的利用(Add)实施
Jurnal Reksa Pub Date : 2022-12-24 DOI: 10.58176/akasyah.v1i1.368
Y. Gobel
{"title":"Implementasi Pemanfaatan Alokasi Dana Desa (Add) Terhadap Kinerja Perekonomian Daerah Di Indonesia","authors":"Y. Gobel","doi":"10.58176/akasyah.v1i1.368","DOIUrl":"https://doi.org/10.58176/akasyah.v1i1.368","url":null,"abstract":"The government has allocated the Alokasi Dana desa (ADD) in the APBD each fiscal year with a large amount. This is for the sake of increasing Indonesia's development specifically to improve regions that can impact on the welfare of society. The purpose of this study was to test the village funding planning for provincial development in Indonesia, the research method used the Sederhaa regression analysis by conducting hypothesis research with the t test. This study uses secondary data consisting of total village funds with economic growth indexes in each province in Indonesia in 2018. The results of this study indicate the fact that Alokasi Dana Desa have a significant effect on regional economic development in Indonesia","PeriodicalId":34792,"journal":{"name":"Jurnal Reksa","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86177630","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}
引用次数: 1
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