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Pengaruh Gaya Hidup, Reputasi Merek dan Kualitas Pelayanan Terhadap Keputusan Pembelian 生活方式、品牌声誉和服务质量对购买决策的影响
SKETSA BISNIS Pub Date : 2019-08-29 DOI: 10.35891/jsb.v5i1.1591
Eko Agus Alfianto, Amma Fazizah, Nurul Mufida
{"title":"Pengaruh Gaya Hidup, Reputasi Merek dan Kualitas Pelayanan Terhadap Keputusan Pembelian","authors":"Eko Agus Alfianto, Amma Fazizah, Nurul Mufida","doi":"10.35891/jsb.v5i1.1591","DOIUrl":"https://doi.org/10.35891/jsb.v5i1.1591","url":null,"abstract":"Abstract \u0000. The main problem in this study is whether lifestyle, brand reputation and service quality have a positive and significant effect both partially and simultaneously on purchasing decisions. The research method used is a quantitative method using multiple linear regression analysis approaches. This study uses the SPSS 17.0 program. The results showed that lifestyle variables, brand reputation and service quality had a positive and significant effect both partially and simultaneously on purchasing decisions \u0000  \u0000Keywords: Lifestyle, Brand Reputation, Service Quality and Purchasing Decisions \u0000Abstrak \u0000               Masalah pokok dalam penelitian ini adalah apakah gaya hidup, reputasi merek dan kualitas pelayanan berpengaruh positif dan signifikan baik secara parsial dan simultan terhadap keputusan pembelian. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan pendekatan analisis regresi linier berganda. Penelitian ini menggunakan program SPSS 17.0. Hasil penelitian menunjukkan bahwa variable gaya hidup, reputasi merek dan kualitas pelayanan berpengaruh positif dan signifikan baik secara parsial maupun simultan terhadap keputusan pembelian \u0000  \u0000Keywords: Gaya Hidup, Reputasi Merek, Kualitas Pelayanan Dan Keputusan Pembelian \u0000 ","PeriodicalId":363385,"journal":{"name":"SKETSA BISNIS","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128381873","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
Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting 工业类型、ROE、ROA和环境对伊斯兰社会报道披露的影响
SKETSA BISNIS Pub Date : 2019-08-29 DOI: 10.35891/jsb.v6i1.1583
Nuraeni, Anik Mauilah
{"title":"Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting","authors":"Nuraeni, Anik Mauilah","doi":"10.35891/jsb.v6i1.1583","DOIUrl":"https://doi.org/10.35891/jsb.v6i1.1583","url":null,"abstract":"English \u0000This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. \u0000Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. \u0000Indonesia \u0000Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.","PeriodicalId":363385,"journal":{"name":"SKETSA BISNIS","volume":"42 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123404838","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
Evaluasi Sistem dan Prosedur Penggajian dan Pengupahan Untuk Meningkatkan Pengendalian Internal Perusahaan 系统评估和工资程序,以增加公司内部控制
SKETSA BISNIS Pub Date : 2019-08-29 DOI: 10.35891/jsb.v5i1.1594
Rizkyatus Sholiha
{"title":"Evaluasi Sistem dan Prosedur Penggajian dan Pengupahan Untuk Meningkatkan Pengendalian Internal Perusahaan","authors":"Rizkyatus Sholiha","doi":"10.35891/jsb.v5i1.1594","DOIUrl":"https://doi.org/10.35891/jsb.v5i1.1594","url":null,"abstract":"English \u0000the remuneration system at PT.Matabiru Indonesia has a weakness in the procedure of filling in the list and related functions. The purpose of this study was to determine the systems and procedures for payroll and wages at PT. Matabiru Indonesia to improve the company's internal control and whether or not the control has described the elements of good corporate internal control. Data obtained through observation, interviews and documentation. This research uses a qualitative approach using descriptive research methods. Based on research conducted, there are still weaknesses in filling the attendance list of employees who are still manual and lacking supervision, as well as incomplete documents used, in related functions there is still a dual responsibility for the director and personnel functions, in the wage payment process still uses manual way. Suggestions for PT. Matabiru Indonesia, namely the use of fingerprints, should use documents such as proof of cash out and changes in salary rates, should each task has a different function, wages should use transfers to reduce errors or fraud \u0000Keywords: System, Procedure, Internal Control. \u0000Indonesia \u0000Sistem penggajian dan pengupahan pada PT.Matabiru Indonesia memiliki kelemahan pada prosedur pengisian daftar dan fungsi yang terkait. Tujuan penelitian ini adalah untuk mengetahui sistem dan prosedur penggajian dan pengupahan pada PT. Matabiru Indonesia untuk meningkatkan pengendalian internal perusahaan dan apakah pengendalian tersebut sudah atau belum menggambarkan elemen pengendalian internal perusahaan yang baik. Data yang diperoleh melalui observasi, wawancara dan dokumentasi. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan metode penelitian deskriptif. Berdasarkan penelitian yang dilakukan, masih terdapat kelemahan pada pengisian daftar hadir karyawan yang masih manual dan kurang pengawasan, serta masih belum lengkapnya dokumen- dokumen yang digunakan, pada fungsi yang terkait masih terdapat perangkapan tanggungjawab pada direktur dan fungsi personalia, pada proses pembayaran upah masih menggunakan cara manual. Saran untuk PT. Matabiru Indonesia yaitu pengabsenan menggunakan fingerprint, sebaiknya menggunakan dokumen seperti bukti kas keluar dan perubahan tarif gaji, sebaiknya masing-masing tugas memiliki fungsi yang berbeda, pengupahan sebaiknya menggunakan transfer untuk mengurangi kesalahan atau kecurangan \u0000Keywords: Kompetensi Kewirausahaan, Kompetensi SDM, Supply Chain Management, Kinerja UKM dan Keunggulan Bersaing.","PeriodicalId":363385,"journal":{"name":"SKETSA BISNIS","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130524088","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
Pendekatan Business Model Canvas Sebagai Perancangan Strategi Bisnis Baru
SKETSA BISNIS Pub Date : 2019-08-29 DOI: 10.35891/jsb.v4i2.1602
Fajar Azmi Kurniawan
{"title":"Pendekatan Business Model Canvas Sebagai Perancangan Strategi Bisnis Baru","authors":"Fajar Azmi Kurniawan","doi":"10.35891/jsb.v4i2.1602","DOIUrl":"https://doi.org/10.35891/jsb.v4i2.1602","url":null,"abstract":"English \u0000This study aims to design a new strategy based on Business Model Canvas approach. From Business Model Canvas there are nine interconnected elements including, Customer Segments, Value Propositions, Channels, Customer Relationships, Revenue Streams, Key Resources, Key Activities, Key Partnerships, and Cost Structure. The data were collected using interview technique. Analysis method used is SWOT Analysis. In this study, researchers used qualitative research methods. The results of this study show the design of a new strategy of nine elements. Customer Segments UD. Gading Mas by adding Customer Segments, Value Propositions of new product innovations with variations, promotional Channels through print or electronic media, Customer Relationship rewarding to high loyalty customers, Revenue Streams increase to selling price of robusta processed coffee and appropriate pricing for arabica coffee processing, Key Resources improves human resources by training employees, Key Activities production processes effectively and efficiently, Key Partnership is the main partner associated with the product being offered, and Cost Structure finance for promotion. \u0000Keywords: Business Model Canvas, SWOT Analysis, New Strategy \u0000Indonesia \u0000Penelitian ini bertujuan untuk merancang strategi baru berdasarkan pendekatan Business Model Canvas. Dari Business Model Canvas terdapat sembilan elemen yang saling terhubung diantaranya, Customer Segments, Value Propositions, Channels, Customer Relationship, Revenue Streams, Key Resources,  Key  Activities,  Key  Partnership,  dan  Cost  Structure.  Pengumpulan  data  dilakukan  dengan  menggunakan teknik wawancara. Metode Analisis yang digunakan adalah Analisis SWOT. Dalam penelitian ini, peneliti menggunakan metode penelitian kualitatif. Hasil dari penelitian ini menunjukan rancangan strategi baru dari sembilan elemen. Customer Segments UD. Gading Mas dengan menambah Segmen Pelanggan, Value Propositions inovasi produk baru dengan variasi, Channels promosi melalui media cetak ataupun media elektronik, Customer Relationship pemberian hadiah kepada pelanggan yang memiliki loyalitas tinggi, Revenue Streams peningkatan terhadap harga jual kopi olahan jenis robusta dan penetapan harga yang sesuai untuk olahan kopi jenis arabika, Key Resources meningkatkan sumber daya manusia dengan  pelatihan terhadap karyawan,  Key  Activities proses produksi secara efektif dan efisien,  key  partnership mitra utama yang berhubungan dengan produk yang di tawarkan,  dan  Cost  Structure membiayai untuk promosi. \u0000Keywords: Business Model Canvas, Analisis SWOT, Strategi Baru","PeriodicalId":363385,"journal":{"name":"SKETSA BISNIS","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124256097","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
Pengaruh Keselamatan dan Kesehatan Kerja Terhadap Produktivitas Kerja Karyawan 工作安全和健康对员工工作效率的影响
SKETSA BISNIS Pub Date : 2019-08-29 DOI: 10.35891/jsb.v4i2.1599
Ihwanul Muthohirin
{"title":"Pengaruh Keselamatan dan Kesehatan Kerja Terhadap Produktivitas Kerja Karyawan","authors":"Ihwanul Muthohirin","doi":"10.35891/jsb.v4i2.1599","DOIUrl":"https://doi.org/10.35891/jsb.v4i2.1599","url":null,"abstract":"English \u0000The type of this research is descriptive research with quantitative approach. Population in this research is employees of Processing PT Syngenta Seed Indonesia. The sample that will be used in this research is Processing employee using purposive sampling. Because the population in this study is not so large, the researchers took a sample of the entire population of 117 employees. However, researchers have limitations in meeting the sample of the population, while the limited number of researchers in the sample meet, among others: (1) Respondents working with different working hours (shift), the limitations experienced researchers at respondents working in shift 3. (2) Respondents on duty outside the company such as survey respondents land. So that researchers can only meet the criteria of sampling as many as 92 employees. Data were collected by questionnaires that have been tested for validity and reliability test. Before testing the hypothesis using simple linear regression, this study passes first test using the classical assumption, normality test, linearity test, followed by a simple linear regression. Results of simple linear regression, t test (partial) shows that occupational safety and health variables significantly influence employee productivity. With the results of the values of t = 5.984> table = 1.665 whereas 0.000 significance value < 0.05. \u0000Keywords: Human Resources, Safety and Health Work, Employee Productivity. \u0000Indonesia \u0000Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Populasi pada penelitian ini adalah karyawan Processing PT Syngenta Seed Indonesia. Sampel yang akan digunakan dalam penelitian ini adalah karyawan Processing menggunakan purposive sampling. Karena populasi dalam penelitian ini jumlahnya tidak begitu besar, maka peneliti mengambil sampel dari seluruh populasi yang berjumlah 117 karyawan. Akan tetapi peneliti memiliki keterbatasan dalam memenuhi sampel dari seluruh populasi, adapun keterbatasan peneliti dalam memenuhi sampel antara lain: (1)Responden bekerja dengan jam kerja yang berbeda (Shift),  keterbatasan yang di alami peneliti pada responden yang bekerja di shift 3. (2) Responden bertugas di luar perusahaan seperti responden survey lahan. Sehingga peneliti hanya dapat memenuhi criteria pengambilan sampel sebanyak 92 karyawan. Data dikumpulkan dengan kuesioner yang telah di uji validitas dan uji reliabilitasnya. Sebelum dilakukan pengujian hipotesis menggunakan regresi linier sederhana, penelitian ini terlebih dahulu melewati pengujian asumsi klasik dengan menggunakan, uji normalitas, uji linieritas, yang kemudian dilanjutkan dengan regresi linier sederhana. Hasil  uji regresi linier sederhana, uji t (Parsial) menunjukkan bahwa variabel keselamatan dan kesehatan kerja berpengaruh secara signifikan terhadap produktivitas kerja karyawan. Dengan hasil nilainilai thitung = 5,984 > ttabel = 1,665 sedangkan nilai signifikansi 0,000 < 0,05. \u0000Keywords: Peningkatan kinerja pema","PeriodicalId":363385,"journal":{"name":"SKETSA BISNIS","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115938420","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
Persepsi Masyarakat Terhadap Wakaf Sebagai Alternatif Instrumen Keuangan Publik di Indonesia 人们认为瓦卡夫是印尼公共金融工具的替代品
SKETSA BISNIS Pub Date : 2019-08-29 DOI: 10.35891/jsb.v5i2.1588
Ariansyah T, Kurnia
{"title":"Persepsi Masyarakat Terhadap Wakaf Sebagai Alternatif Instrumen Keuangan Publik di Indonesia","authors":"Ariansyah T, Kurnia","doi":"10.35891/jsb.v5i2.1588","DOIUrl":"https://doi.org/10.35891/jsb.v5i2.1588","url":null,"abstract":"English \u0000This study reviews the Islamic public financial instrument namely waqf and aims to find out how people's perceptions of waqf if used as an alternative to public finance in the country of Indonesia. The informants in this study were the people in the Bogor regency. The variables used in this study are the knowledge variable, and the perception variable. The method used is a quantitative method, which provides a description or description of a situation as clearly as possible by using the questionnaire as a means of collecting information. The discussion material includes the definition of waqf, public financial instruments, and research results. \u0000Keywords: Perception, Waqf, Public Finance. \u0000Indonesia \u0000Penelitian ini mengulas tentang instrumen keuangan publik islam yaitu wakaf dan bertujuan untuk mengetahui bagaimana persepsi masyarakat terhadap wakaf jika dijadikan sebagai alternatif keuangan publik di negara Indonesia. Informan dalam penelitian ini adalah masyarakat di wilayah kabupaten Bogor. Variabel yang digunakan dalam penelitian ini adalah variabel pengetahuan, dan variabel Persepsi. Metode yang digunakan adalah metode kuantitatif, yaitu memberikan gambaran atau uraian atas suatu keadaan sejelas mungkin dengan cara menggunakan kuisioner sebagai alat pengumpul keterangan. Materi pembahasan meliputi definisi wakaf, instrumen keuangan publik, serta hasil penelitian. \u0000Keywords: Persepsi, Wakaf, Keuangan Publik.","PeriodicalId":363385,"journal":{"name":"SKETSA BISNIS","volume":"110 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131094490","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
Pengaruh Risiko Kredit (NPL), Tingkat Kecukupan Modal (CAR) dan Praktek Good Corporate Governance Terhadap Kinerja Perusahaan 信用风险、资本充值水平和良好公司治理实践对公司业绩的影响
SKETSA BISNIS Pub Date : 2019-08-29 DOI: 10.35891/jsb.v5i2.1587
Nuraeni, Any Urwatul Wutsqo, Sufiyatus Suaibah
{"title":"Pengaruh Risiko Kredit (NPL), Tingkat Kecukupan Modal (CAR) dan Praktek Good Corporate Governance Terhadap Kinerja Perusahaan","authors":"Nuraeni, Any Urwatul Wutsqo, Sufiyatus Suaibah","doi":"10.35891/jsb.v5i2.1587","DOIUrl":"https://doi.org/10.35891/jsb.v5i2.1587","url":null,"abstract":"English \u0000This study aims to determine the effect of credit risk is proxied by NPL, adequacy rate is proxied by CAR, as well as Good Corporate Governance Practices proxied Board of Commissioners and the Audit Committee of the Company’s performance as meansured by ROE in the banking listing on the Stock Exchange in 2011-2015. Data collection methods used in this research is purposive sampling and sample used are 18 banks listed on the Stock Exchange 2011-2015 already published its financial statements the period 2011-2015. The analytical  method used in this study is the classical assumption test and multiple linier regression with SPSS 17 ver. The results showed that the variables of credit risk, capital adequacy and audit committees have a significant effect on the performance of the company, while the variable commisionares not significant effect on the company’s performance. \u0000Keywords: Non Performing Loans, Capital Adequacy Ratio, Good Corporate Governance, Company’s Performance \u0000Indonesia \u0000Penelitian ini bertujuan untuk mengetahui pengaruh Risiko Kredit yang diproksikan  dengan NPL, Tingkat Kecukupan Modal diproksikan dengan CAR, serta Praktek Good Coorporate Governance yang diproksikan Dewan Komisaris dan Komite Audit terhadap Kinerja Perusahaan yang diukur dengan ROE pada perbankan yang listing di BEI tahun 2011-2015. Metode pengumpulan data yang digunakan dalam penelitian ini adalah purposive sampling dan sampel yang digunakan adalah 18 perbankan yang listing di BEI periode 2011-2015 yang sudah dipublikasikan laporan keuangannya periode 2011-2015. Metode analisis yang digunakan dalam penelitian ini adalah uji asumsi klasik dan regresi linier berganda dengan program SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel risiko kredit, tingkat kecukupan modal dan komite audit berpengaruh signifikan terhadap kinerja perusahaan, sedangkan variabel dewan komisaris berpengaruh tidak signifikan terhadap kinerja perusahaan. \u0000Kata Kunci: Non Performing Loan, Capital Adequacy Ratio, Good Corporate Governance, Kinerja Perusahaan.","PeriodicalId":363385,"journal":{"name":"SKETSA BISNIS","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132189481","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
Tinjauan Syariah Terhadap Pengalokasian Dana Pajak Di Indonesia 伊斯兰教对印尼税收分配的审查
SKETSA BISNIS Pub Date : 2019-08-29 DOI: 10.35891/jsb.v6i1.1606
Muhammad Sakinul Firdaus
{"title":"Tinjauan Syariah Terhadap Pengalokasian Dana Pajak Di Indonesia","authors":"Muhammad Sakinul Firdaus","doi":"10.35891/jsb.v6i1.1606","DOIUrl":"https://doi.org/10.35891/jsb.v6i1.1606","url":null,"abstract":"English \u0000Tax is one of the important instruments in the efforts of economic development in a country. Islam is a religion that has arranged all the joints of life from the smallest thing to the biggest thing, where the rules are called Islamic  sharia. Indonesia is a country with the largest Muslim population in the world. So it is very important to review the feasibility of tax management in Indonesia. This study uses qualitative research methods and uses an interpretive approach. Data collection techniques used are literature studies or library studies by conducting library research containing theories from published or unpublished scientific works in books or e-books, online journals, papers, magazines, letters , films, diaries, manuscripts, articles and more. The results of this study indicate that tax management in Indonesia cannot be said to meet the existing sharia criteria, because basically the allocation of taxes in Indonesia has not evenly distributed benefits for all Indonesian society and society today cannot be said to experience prosperity as the tax objective itself according to sharia and law. \u0000Keywords: Tax, Sharia, Allocation, Prosperous. \u0000Indonesia \u0000Pajak merupakan salah satu instrumen penting dalam upaya pembangunan ekonomi dalam suatu Negara. Islam merupakan agama yang telah mengatur segala sendi kehidupan dari hal paling terkecil hingga hal yang paling besar, dimana aturan-aturan tersebut disebut dengan syariah islam. Indonesia merupakan Negara dengan penduduk beragama islam terbesar di dunia. Maka dirasa penting sekali untuk meninjau kesyariahan pengelolaan pajak di Indonesia. Penelitian ini menggunakan metode penelitian kualitatif dan menggunakan pendekatan interpretatif. Teknik pengumpulan data yang digunakan adalah studi literatur atau studi kepustakaan dengan melakukan penelurusan kepustakaan yang berisi teori-teori dari karya-karya ilmiah yang sudah diterbitkan ataupun belum diterbitkan yang ada pada buku atau e-books, jurnal online, makalah, majalah, surat-surat, film, catatan harian, naskah, artikel, dan lainnya. Hasil dari penelitian ini menunjukkan bahwa pengelolaan pajak di Indonesia belum dapat dikatakan memenuhi kriteria syariah yang ada, karena pada dasarnya pengalokasian pajak di Indonesia belum merata manfaatnya bagi semua kalangan masyarakat dan masyarakat Indonesia saat ini belum dapat dikatakan mengalami kesejahteraan sebagaimana tujuan  pajak itu sendiri baik menurut syariah maupun undang-undang \u0000Kata Kunci: Tipe Industri, ROE, ROA, Kinerja Lingkungan, Pengungkapan Islamic Social Reporting","PeriodicalId":363385,"journal":{"name":"SKETSA BISNIS","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124978508","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
Pengaruh Sustainability Report dan Foreign Investment Terhadap Financial Performance Pengaruh可持续发展报告和外国投资Terhadap财务绩效
SKETSA BISNIS Pub Date : 2019-08-29 DOI: 10.35891/jsb.v6i1.1581
Renwi Noviantini
{"title":"Pengaruh Sustainability Report dan Foreign Investment Terhadap Financial Performance","authors":"Renwi Noviantini","doi":"10.35891/jsb.v6i1.1581","DOIUrl":"https://doi.org/10.35891/jsb.v6i1.1581","url":null,"abstract":"English \u0000Sustainability is a crucial issue for corporate world today. In Indonesian sustainability report research trends are increasing as well as the increasing of companies that publish sustainability report. The aim of this study is to determine the effect of the sustainability report disclosure (Which difined as economic performance disclosure, environmental performance disclosure and social performance disclosure) and foreign ownership to financial performance (ROA).The population of this research is the LQ 45 listed on the Indonesia Stock Exchange and consistently publish the annual report and sustainability report in 2013-2015. The selection of this sample uses purposive sampling method. They are 17 companies with total 51 samples of research. Data is analyzed by using classic assumption test and multiple linear regression. The results of this research show that the economic performance disclosure and social performance disclosure have significant effect to financial performance (ROA). While the environmental performance disclosure and foreign ownership have no significant effect to financial performance (ROA). \u0000Keywords: Economic Performance Disclosure, Environmental Performance Disclosure, Social Performance Disclosure, Foreign Ownership, Financial Performance (ROA). \u0000Indonesia \u0000Sustainability merupakan isu krusial bagi dunia usaha saat ini. Di Indonesia tren penelitian sustainability report semakin meningkat seiring dengan meningkatnya jumlah perusahaan yang mempublikasikan sustainability report. Penelitian ini bertujuan untuk mengetahui pengaruh sustainability report (yang didimensikan sebagai pengungkapan kinerja ekonomi, pengungkapan kinerja lingkungan, dan pengungkapan kinerja sosial) dan kepemilikan asing terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia dan konsisten mempublikasikan laporan tahunan dan sustainability report pada tahun 2013-2015. Pemilihan sampel ini menggunakan metode purpose sampling. Sebanyak 17 perusahaan dengan total 51 sampel penelitian. Analisis datadalam penelitian ini menggunakan regresi linear berganda.Hasil penelitian ini menunjukkan bahwa pengungkapan kinerja ekonomi dan kinerja sosial berpengaruh signifikan terhadap kinerja keuangan (ROA). Sedangkan pengungkapan kinerja lingkungan dan kepemilikan asing tidak berpengaruh signifikan terhadap kinerja keuangan (ROA). \u0000Kata Kunci: Pengungkapan Kinerja Ekonomi, Pengungkapan Kinerja Lingkungan, Pengungkapan Kinerja Sosial, Kepemilikan Asing, Kinerja Keuangan (ROA).","PeriodicalId":363385,"journal":{"name":"SKETSA BISNIS","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132454458","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
Pengaruh Green Product dan Green Advertising Terhadap Citra Merek dan Keputusan Pembelian Air Minum Dalam Kemasan Merek AQUA
SKETSA BISNIS Pub Date : 2019-08-29 DOI: 10.35891/jsb.v4i2.1597
Muhammad Muqorrobin, Eko Agus Alfianto, Muhammad Sulhan
{"title":"Pengaruh Green Product dan Green Advertising Terhadap Citra Merek dan Keputusan Pembelian Air Minum Dalam Kemasan Merek AQUA","authors":"Muhammad Muqorrobin, Eko Agus Alfianto, Muhammad Sulhan","doi":"10.35891/jsb.v4i2.1597","DOIUrl":"https://doi.org/10.35891/jsb.v4i2.1597","url":null,"abstract":"English \u0000The purpose of this study was to: (1) the effect of green products on brand image of Drinking Water in AQUA Brand Packaging, (2) green advertising on brand image of Drinking Water in AQUA Brand Packaging, (3) the influence of green products on the purchase of Deep Drinking Water AQUA Brand Packaging, (4) the influence of green advertise on the decision to purchase Drinking Water in AQUA Brand Packaging, (5) Regulation of the brand to buy Drinking Water in AQUA Brand Packaging. This study uses a type of explanatory research with a qualitative approach, in which this research instrument is a questionnaire. The population in this study were Yudharta University students who had consumed Drinking Water in AQUA Brand Packaging. The sample is 96 respondents. The sampling technique used purposive sampling technique. Path data analysis used. The results of this study: (1) green product variables are positive and significant on brand image with a beta coefficient of 0.251 and a significance level of 0.028. (2) Green advertising variables are positive and significant for the brand image with a beta coefficient of 0.299 and a significance level of 0.009. (3) Variable green products are positive and significant for purchasing decisions with a beta coefficient of 0.263 and a significance level of 0.024. (4) Green advertising variables are positive and significant for purchasing decisions with a beta coefficient of 0.306 and a significance level of 0.010. (5) The image image of positive and significant recognition of the purchase decision with a beta coefficient of 0.350 and a significance level of 0.004. \u0000Keywords: Green Products, Green Advertising, Brand Images, Purchase decisions. \u0000Indonesia \u0000Tujuan dari penelitian ini adalah untuk mengetahui: (1) pengaruh green product terhadap citra merek Air Minum Dalam Kemasan Merek AQUA, (2) green advertising terhadap citra merek Air Minum Dalam Kemasan Merek AQUA, (3) pengaruh green product terhadap keputusan pembelian Air Minum Dalam Kemasan Merek AQUA, (4) pengaruh green advertisinh terhadap keputusan pembelian Air Minum Dalam Kemasan Merek AQUA, (5) pengaruh citra merek terhadap keputusan pembelian Air Minum Dalam Kemasan Merek AQUA. Penelitian ini menggunakan jenis penelitian penjelasan (explanatory research) dengan pendekatan kualitatif, di mana instrumen penelitian ini berupa kuesioner. Populasi dalam penelitian ini adalah mahasiswa Universitas Yudharta yang pernah mengkonsumsi Air Minum Dalam Kemasan Merek AQUA. Sampel yang digunakan adalah 96 responden. Teknik pengambilan sampel menggunakan teknik purposive sampling. Metode analisis data yang digunakan adalah analisis jalur. Hasil dari penelitian ini diketahui bahwa: (1) variabel green product berpengaruh positif dan signifikan terhadap citra merek dengan nilai koefisien beta sebesar 0,251 dan tingkat signifikansi 0,028. (2) Variabel green advertising berpengaruh positif dan signifikan terhadap citra merek dengan nilai koefisien beta sebesar 0,299 dan ","PeriodicalId":363385,"journal":{"name":"SKETSA BISNIS","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132583014","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
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