Jurnal Ekonomi dan Bisnis Dharma Andalas最新文献

{"title":"The Green Accounting terhadap Profitabilitas pasca covid-19 pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI 2020 - 2022","authors":"Rahmi Isriani, D. Dahlia","doi":"10.47233/jebd.v26i1.1009","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1009","url":null,"abstract":"Penelitian ini bertujuan untuk menyusun dan mengetahui kesesuaian penyusunan laporan keuangan pada Jingga Batik Bukittinggi dengan standar akuntansi yang berlaku umum yaitu SAK ETAP. Penelitian ini menggunakan metode deskriptif Kuantitatif. Fokus penelitian adalah dokumen atau catatan yang berhubungan dengan laporan keuangan. Sumber data dalam penelitian ini menggunakan sumber data primer dan sekunder yang diperoleh dari Owner Jingga     Batik Bukittinggi. Data penelitian ini dikumpulkan melalui wawancara dan  dokumentasi. Hasil penelitian menemukan bahwa sistem pencatatan yang dilakukan oleh Jingga Batik Bukittinggi masih sangat sederhana sebatas mencatat pendapatan dan pengeluaran. Laporan keuangan menurut SAK ETAP terdiri dari laporan laba rugi, laporan perubahan ekuitas, laporan posisi keuangan, laporan      arus kas, dan catatan atas laporan keuangan. Jingga Batik Bukittinggi belum menyusun laporan keuangan sesuai dengan standar yang berlaku umum karena keterbatasan pengetahuan dan pemahaman dalam bidang akuntansi sehingga   penyusunan laporan keuangan tidak sesuai dengan SAK ETAP. \u0000Keywords:  Laporan keuangan; SAK ETAP","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"346 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140471049","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":"Pola Pengembangan Pariwisata Berkelanjutan Dengan Pendekatan Pemberdayaan Masyarakat Pada Objek Wisata Pantai Carocok Painan Kabupaten Pesisir Selatan","authors":"Ezizwita Ezizwita, Rita Srihasnita, Maivalinda Maivalinda, Firsta Firsta, Nesia Hani Putri, Rivaldo Zetri","doi":"10.47233/jebd.v26i1.1301","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1301","url":null,"abstract":"Tourism is a significant source of revenue in many countries, including Indonesia, offering a solution to alleviate poverty. Exploring the potential and challenges of tourism management is crucial to develop a tourism model that benefits local communities. Sustainable tourism concepts are essential for ensuring visitor comfort while preserving natural and cultural heritage. Sustainable tourism also aims to boost local economies by creating job opportunities. This study analyzes the sustainable tourism development pattern at Carocok Beach, South Coastal Regency, focusing on community empowerment to enhance local economic prosperity. Employing a qualitative descriptive approach, data is gathered from literature, local communities, visitors, and relevant authorities. Findings indicate that local government plays a dominant role in developing attractions, facilities, and access to Carocok Beach. However, community participation in planning, implementation, and monitoring remains low. While the government has made strides in enhancing tourism image and supporting community development, involvement of grassroots organizations like NGOs and local cooperatives is lacking, hindering comprehensive community empowerment and economic growth \u0000  \u0000Abstrak \u0000Pariwisata merupakan salah satu sumber pendapatan utama di berbagai negara, termasuk Indonesia, yang dapat menjadi solusi mengatasi kemiskinan. Oleh karena itu, diperlukan eksplorasi potensi dan kendala dalam pengelolaan pariwisata untuk mengembangkan model pengembangan pariwisata yang memberikan kesejahteraan bagi masyarakat sekitar. Implementasi konsep pariwisata berkelanjutan penting untuk menjaga kelestarian alam, budaya, dan lingkungan serta meningkatkan perekonomian lokal dengan menciptakan lapangan kerja. Penelitian ini bertujuan untuk menganalisis pola pengembangan pariwisata berkelanjutan di Pantai Carocok, Kabupaten Pesisir Selatan, dengan pendekatan pemberdayaan masyarakat guna meningkatkan perekonomian dan pendapatan mereka. Penelitian ini menggunakan pendekatan deskriptif kualitatif berdasarkan studi literatur dan informasi dari masyarakat, pengunjung, dan instansi terkait. Hasil penelitian menunjukkan dominasi peran Pemerintah Daerah dalam pengembangan atraksi, fasilitas, dan akses wisata di Pantai Carocok. Namun, partisipasi masyarakat dalam perencanaan, pelaksanaan, dan pengawasan masih rendah, sementara peran pemerintah dalam melibatkan organisasi masyarakat belum optimal.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"58 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140476406","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":"Analisis Efek Merger Terhadap Kinerja Perusahaan Pada PT. Bank Syariah Indonesia","authors":"Dedi Fernanda, K. A. Thahirah","doi":"10.47233/jebd.v26i1.1233","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1233","url":null,"abstract":"Abstract \u0000This research aims to compare how companies perform before and after the merger. The object of this research is a sharia commercial bank that has carried out a merger, namely a merger between 3 sharia commercial banks to become Bank Syariah Indonesia. The research period is 2 years before the merger (2019-2020) and two years after the merger (2021-2022). The financial performance compared is Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR) and Cost to Income Ratio (CIR). The difference test uses a paired sample t-test in SPSS 25. The results of the paired sample t-test show that the overall ratios compared are no different before and after the merger. \u0000  \u0000Abstrak \u0000Penelitian ini bertujuan membandingkan bagaimana kinerja perusahaan sebelum dan sesudah dilakukan merger. Objek penelitian ini adalah bank umum syariah yang pernah melakukan merger yaitu merger antara 3 bank umum syariah menjadi Bank Syariah Indonesia. Periode penelitian adalah 2 tahun sebelum merger (2019-2020) dan dua rahun setelah merger (2021-2022). Kinerja keuangan yang dibandingkan adalah Return on Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR), Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR) dan Cost to Income Ratio (CIR). Uji beda menggunakan paired sampel t-test pada SPSS 25. Hasil paired sampel t-test menunjukkan bahwa keseluruhan rasio yang dibandingkan tidak terdapat perbedaan sebelum dan sesudah dilakukan merger. \u0000 \u0000 ","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"210 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140472626","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":"Literasi Keuangan, Media Sosial dan Perilaku investasi Instrument Keuangan Syariah Generasi Muda dikota Padang","authors":"Tri Rachmat Riski, Henny Sulistianingsih, Maivalinda Maivalinda","doi":"10.47233/jebd.v26i1.1244","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1244","url":null,"abstract":"Investment behavior tends to be influenced by individuals' ability to process information related to the uncertainty of the risks they will face. Individuals' ability to respond to risk uncertainty is greatly influenced by their knowledge of the investment sector they will manage. Knowledge supported by measurable analytical skills is expected to provide considerations in making better investment decisions in the future. This study aims to determine the literacy of Islamic finance and the role of social media in influencing the investment behavior of Islamic financial instruments among the younger generation in the city of Padang. This research is also expected to contribute to developing relevant concepts and approaches to financial studies in improving Islamic financial literacy related to directing investment behavior in Islamic finance. The object of this research is the younger generation represented by students who already have knowledge and information about Islamic finance in the city of Padang. The data analysis technique used in this research is the structural equation model. The results show that financial literacy positively influences Islamic financial investment behavior, and social media significantly influences investment behavior as a mediating variable for Islamic financial instrument investments. \u0000  \u0000Abstrak \u0000Perilaku investasi cendrung dipengaruhi oleh kemampuan individiu dalam mengolah informasi terkait ketidakpastian resiko yang akan dihadapi. Kemampuan individu dalam mensikapi ketidakastian resiko sangat dipengarui oleh pengetahuan individu atas sektor investasi yang akan dikelola. Pengetahuan yang didukung dengan kemapuan analisis yang terukur diharapkan mampu memberikan pertimbangan dalam proses pengambilan keputusan investasi yang lebih baik dimasa mendatang. Penelitian ini bertujuan untuk mengetahui literasi keuangan syariah dan peran media sosial dalam mempengaruhi perilaku investasi instrument keuangan syariah pada generasi muda dikota padang. Penelitian ini juga diharapkan mampu memberikan kontribusi dalam mengembangkan konsep serta pendekatan studi keuangan yang relevan dalam meningkatkan literasi keuangan syariah terkait dalam mengarahkan perilaku investasi keuangan syariah. Objek penelitian ini adalah generasi muda yang diwakili oleh mahasiswa yang telah memiliki pengetahuan dan informasi tentang keuangan syariah dikota Padang. Teknik analisis data yang digunakan ada penelitian yaitu model persamaan structural. Hasil penelitian memperlihatkan literasi keuangan secara positif memberikan pengaruh terhadap perilaku investasi keuangan syariah dan media sosial secara signifikan memberikan pengaruh sebagai variabel mediasi perilaku investasi instrumen keuangan syariah.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"698 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140474831","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":"Ukuran Optimal Kota Padang Provinsi Sumatera Barat Berdasarkan Sudut Pandang Ekonomi","authors":"Yenni Del Rosa, Idwar Idwar, Zikri Alif, Sinta Indriani","doi":"10.47233/jebd.v26i1.1296","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1296","url":null,"abstract":"Padang City, the capital of West Sumatra province, attracts residents from various regions in West Sumatra and beyond, leading to over urbanization without consideration of its economic viability. This study aims to determine the economically optimal size of Padang City. Secondary data from 2020-2022 including GRDP ADHB, indirect costs, public spending, population, density, and area were utilized. The research employed a library research method, focusing on 12 districts and 7 cities in West Sumatra, with Padang City as the sample through purposive sampling. Quantitative descriptive statistics were applied for data analysis. Findings reveal a negative correlation between population size and per capita expenditure. Calculations for Padang City's optimal size, considering minimizing per capita expenditure and maximizing GRDP, highlight variations in per capita expenditure. The optimal size corresponds to a population level where the city's per capita expenditure is minimized, enabling an increase in GDP per capita. However, the current population size falls below the optimal threshold, indicating potential for minimizing total government expenditure. \u0000  \u0000Abstrak \u0000Kota Padang, sebagai ibu kota Provinsi Sumatera Barat, menjadi salah satu tujuan urbanisasi bagi penduduk dari berbagai daerah di Sumatera Barat dan provinsi lain di Indonesia. Namun, urbanisasi tersebut seringkali terjadi secara berlebihan tanpa mempertimbangkan ukuran kota yang optimal secara ekonomi. Penelitian ini bertujuan untuk mengidentifikasi ukuran optimal Kota Padang dari sudut pandang ekonomi. Data sekunder tahun 2020-2022 seperti PDRB ADHB, biaya tidak langsung, belanja publik, jumlah penduduk, kepadatan, dan luas wilayah digunakan dalam penelitian ini. Metode library research digunakan untuk mengumpulkan data sekunder yang berkaitan dengan masalah penelitian. Populasi penelitian mencakup 12 kabupaten dan 7 kota di Provinsi Sumatera Barat, dengan Kota Padang sebagai sampel menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan statistik deskriptif kuantitatif. Hasil penelitian menunjukkan adanya hubungan negatif antara jumlah penduduk dan pengeluaran per kapita. Penentuan ukuran kota optimal Kota Padang dilakukan dengan meminimalkan pengeluaran per kapita dan memaksimalkan PDRB. Ditemukan bahwa ukuran optimal kota Padang adalah ketika jumlah penduduknya sesuai dengan pengeluaran per kapita pemerintah yang minimal, namun masih di bawah ukuran optimal untuk meningkatkan PDRB per kapita sehingga pengeluaran total pemerintah dapat diminimalkan.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"32 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140475710","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":"Strategi Pengembangan Sentra Kuliner di Kabupaten Solok","authors":"Heru Aulia Azman, Siska Lusia Putri, M. Fitri, Puti Embun Sari, Badriatan Indra, Popi Wahyuni","doi":"10.47233/jebd.v26i1.1298","DOIUrl":"https://doi.org/10.47233/jebd.v26i1.1298","url":null,"abstract":"This research aims to analyze determining the location of a strategic culinary center area and formulating recommendations and policies for developing culinary centers in Solok Regency. The method used in this research is a qualitative descriptive approach with the data analysis technique used is the location ranking method and strategy formulation using the SWOT analysis approach. Based on the results of the location ranking of several locations that were used as options in selecting the location for the Solok Regency culinary center, the Singkarak Dock Area is the location with the highest ranking compared to other alternatives, so this area is recommended as the location for the Solok Regency culinary tourism center.Furthermore, based on the results of the strategy formulation using the SWOT analysis approach, the potential for culinary center development is in cell V category, which means that for future development, the culinary center is in the Hold and Maintain position. The strategy in this cell focuses on avoiding lost sales and lost profits \u0000  \u0000Abstrak \u0000Penelitian ini bertujuan untuk menganalisis penentuan lokasi pusat kuliner strategis dan merumuskan rekomendasi serta kebijakan untuk pengembangan pusat-pusat kuliner di Kabupaten Solok. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif kualitatif dengan teknik analisis data menggunakan metode peringkat lokasi dan formulasi strategi menggunakan pendekatan analisis SWOT. Berdasarkan hasil peringkat lokasi dari beberapa lokasi yang digunakan sebagai opsi dalam pemilihan lokasi untuk pusat kuliner Kabupaten Solok, Area Pelabuhan Singkarak adalah lokasi dengan peringkat tertinggi dibandingkan dengan alternatif lainnya, sehingga area ini direkomendasikan sebagai lokasi untuk pusat pariwisata kuliner Kabupaten Solok. Selanjutnya, berdasarkan hasil formulasi strategi menggunakan pendekatan analisis SWOT, potensi pengembangan pusat kuliner berada dalam kategori sel V, yang berarti bahwa untuk pengembangan di masa depan, pusat kuliner berada dalam posisi Tetap dan Pertahankan. Strategi di dalam sel ini berfokus pada menghindari kerugian penjualan dan kerugian laba","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"323 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140471951","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":"Preferensi Masyarakat Muslim Indonesia Terhadap Web Quality, E-Trust dan E- Purchase Intention Makanan Halal Online di Jepang","authors":"Yesi Elsandra, Yofina Mulyati, Tiara Turay, Nova Mustiqa","doi":"10.47233/jebd.v25i2.1035","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.1035","url":null,"abstract":"This research is motivated by the needs of the Muslim community in Ishikawa Prefecture, Japan, for halal products. Given the limited availability of halal product distribution centers in countries with minority Muslim populations, recourse to online shopping platforms has emerged as a prominent avenue. It is noteworthy that these halal centers are predominantly concentrated in major urban areas such as Tokyo, Kyoto, and Osaka. To acquire halal products, the Muslim community visits halal online stores and effectively makes product selections through these websites. The research aims to investigate the influence of web quality, e-trust, and halal labeling on the purchase intention of the Muslim community in Ishikawa Prefecture, Japan. The research methodology adopted in this study involves a descriptive research design, anchored within a quantitative paradigm. The population for this study consists of the Muslim community in Kanazawa City, Japan. A sample of 32 respondents was selected using purposive sampling. The empirical findings of this study indicate that web quality, e-trust, and halal labeling have a significant impact on the purchase intention of the Muslim community in Ishikawa Prefecture, Japan. The coefficient of determination reveals that the combined influence of web quality, e-trust, and halal labeling significantly affects the purchase intention of the Muslim community in Ishikawa Prefecture, Japan. \u0000  \u0000ABSTRAK \u0000Salah satu cara untuk mendapatkan produk halal di negara minoritas adalah dengan berbelanja melalui sistem online. Pusat kelengkapan produk halal umumnya hanya berada di kota besar seperti Tokyo, Kyoto, Osaka. Untuk mendapatkan produk halal, masyarakat Muslim akan mengunjungi website toko halal dan memilih produk melalui website tersebut. Tujuan penelitian untuk mengetahui Pengaruh web quality e-trust dan label halal terhadap Purchase Intention masyarakat Muslim di Provinsi Ishikawa, Jepang. Metode penelitian yang digunakan deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah masyarakat Muslim di kota Kanazawa, Jepang. Sampel dalam penelitian ini berjumlah 32 responden yang diambil menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa web quality,  e-trust dan label halal berpengaruh signifikan terhadap Purchase Intention Masyarakat Muslim di Provinsi Ishikawa,  Jepang. Hasil koefisien determinasi menunjukkan bahwa kontribusi pengaruh web quality,  e-trust dan label halal  berpengaruh terhadap Purchase Intention  Masyarakat  Muslim di provinsi Ishikawa.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126122300","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":"Pengaruh Tingkat Margin Terhadap Keputusan Pembiayaan Pada Produk Syariah Dengan Religiusitas Sebagai Variabel Moderasi","authors":"Riza Warnain, Heru Aulia Azman","doi":"10.47233/jebd.v25i2.971","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.971","url":null,"abstract":"This study aims to understand the influence of the margin level on the decision of customers to choose Grya products with religiousity as a variable of moderation. The study was conducted at PT. Bank of Indonesia KC Bukittinggi Sudirman 2. The research population is the entire customer who took Grya financing on PT. Bank of Indonesia KC Bukittinggi Sudirman 2. Sampling used the Slovin technique with a total of 100 respondents. Data analysis with moderated regression analysis (MRA). The results showed that the interaction between the margin level variable (X) and the initial customer outcome (Y) coefficient of the Margin Level had a positive value of 0.660 and the significance value was 0.429 > 0.05 and the religiousness (Z) moderated the customer outcomes (Y), with the negative cofficient value of -0.007 signifying value of 0,843 was 0.843 > 0.05. This indicates that religiousity is unable to moderate the influence of the margin level on the customer’s decision to choose a grya financing product. The results of the study showed that religiousness was able to weaken the influence between the margin level and customer decision but was not significant, this was demonstrated by the regression result with a negative coefficient of -1,487 and a decrease in the determination factor result after the MRA test from 54% to 53.5%. Thus, it is concluded that \"the hypothesis is rejected\" and the existence of a variable of Religiousness (as a moderate variable) will be able to strengthen or increase the influence of the margin level on customer decisions. \u0000  \u0000Abstrak \u0000Penelitian ini bertujuan untuk mengetahui pengaruh tingkat margin terhadap keputusan nasabah memilih produk griya dengan religiusitas sebagai variabel moderasi. Penelitian dilakukan pada PT. Bank Syariah Indonesia KC Bukittinggi Sudirman 2. Populasi penelitian adalah seluruh nasabah yang mengambil pembiayaan Griya pada PT. Bank Syariah Indonesia KC Bukittinggi Sudirman 2. Pengambilan sampel menggunaka teknik Slovin dengan jumlah  100 responden. Analisis data menggunakan teknik Moderated Regression Analysis (MRA). Hasil menunjukkan bahwa interaksi antara variable tingkat margin (X) dengan keputusan nasabah (Y) koefisien dari Tingkat Margin bernilai positif sebesar 0,660 dan nilai signifikansinya adalah 0.429 > 0.05 dan religiusitas (Z) memoderasi keputusan nasabah (Y) dengan nilai koefisien negative sebesar -0.007 nilai signifikansi 0,843 adalah 0,843 > 0.05. Hal ini menujukkan religiusitas tidak mampu memoderasi pengaruh antara tingkat margin terhadap keputusan nasabah memilih produk pembiayaan griya. Hasil penelitian menunjukkan religiusitas mampu memperlemah pengaruh antara tingkat margin dan keputusan nasabah namun tidak signifikan, hal ini ditunjukkan dengan hasil regresi dengan koefisien memiliki nilai negatif yaitu -1,487 dan penurunan hasil koefisien determinansi setelah pengujian MRA dari 54% ke 53.5%. Dengan demikian maka disimpulkan “hipotesis ditolak” dan keberadaan variable Religiusita","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"348 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122546504","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":"Pengaruh Perputaran Piutang, Perputaran Kas, Perputaran Persediaan Terhadap Profitabilitas Perusahaan (Pada Sub Sektor Industri Barang Dan Konsumsi yang Terdaftar Di Bursa Efek Periode 2016-2020)","authors":"Enny Arita, Nini Nini","doi":"10.47233/jebd.v25i2.752","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.752","url":null,"abstract":"Profitability is the company's ability to earn profits or profits. Some factors that can affect profitability in companies are financial ratios. The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on profitability in consumer goods industry sector companies listed on the Indonesia Stock Exchange in the period 2016-2020. The population in this study uses the consumer goods industry sector, the total population in this study were 54 consumer goods industry companies. The technique used in sampling was purposive sampling, with a sample of 35 consumer goods industry companies. The data used in this research is secondary data. The analysis model used to solve problems in this study is multiple linear regression with a significant level of 5%. Based on the results of the analysis found that cash turnover has a positive effect on profitability, receivable turnover has a positive effect on profitability, and inventory turnover has a positive effect on profitability \u0000  \u0000ABSTRAK \u0000Profitabilitas merupakan kemampuan perusahaan dalam memperoleh laba atau keuntungan. Beberapa faktor yang bisa mempengaruhi profitabilitas pada perusahaaan salah satunya adalah rasio keuangan. Tujuan dalam penelitian ini untuk mengetahui pengaruh perputaran kas, perputaran piutang,   dan perputaran persediaan terhadap profitabilitas pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016 -2020. Populasi dalam penelitian ini menggunakan sektor industri barang konsumsi, jumlah populasi yang ada pada penelitian ini sebanyak 54 perusahaan industri barang konsumsi. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling, dengan jumlah sampel 35 perusahaan industri barang konsumsi. Data yang digunakan dalam penelitian ini adalah data sekunder. Model analisis yang digunakan digunakan untuk memecahkan masalah dalam penelitian ini adalah regresi linear berganda dengan tingkat signifikan 5%. Berdasarkan hasil analisis ditemukan bahwa perputaran kas berpengaruh positif terhadap profitabilitas, perputaran piutang berpengaruh positif terhadap profitabilitas, dan perputaran persediaan berpengaruh positif terhadap profitabilitas","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130015789","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":"Implementasi Aspek Perpapajakan Pada Koperasi (Studi Kasus KSPPS Dharma Andalas Laboratory/DAL)","authors":"Yunita Valentina Kusufiyah, Fredo Fredian Antomi","doi":"10.47233/jebd.v25i2.964","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.964","url":null,"abstract":"This study aims to find out the implementation of taxation aspects in the DAL Sharia Financing Savings and Loans Cooperative (KSPPS). This study uses a qualitative descriptive analysis method by explaining, examining and explaining the implementation of taxation aspects in KSPPS DAL based on applicable tax provisions so as to obtain a clear and comprehensive picture regarding taxation aspects in KSPPS DAL. The results of this study indicate that the implementation of taxation aspects at KSPPS DAL is in accordance with the applicable taxation system where KSPPS DAL has taken into account income tax payable and tax reporting through a self-assessment system which refers to Law No. 7 of 2021 concerning Harmonization of Tax Regulations. KSPPS DAL tax reporting in 2022 uses E-Form 1771 with a zero status because the amount of commercial tax income is smaller than the income subject to final tax. \u0000  \u0000  \u0000ABSTRAK \u0000Studi ini bertujuan untuk mengetahui implementasi aspek perpajakan dalam Koperasi Simpan Pinjam Syariah Dana Abadi Lestari (KSPPS DAL). Penelitian ini menggunakan metode analisis deskriptif kualitatif dengan menjelaskan, menguji, dan menjelaskan implementasi aspek perpajakan di KSPPS DAL berdasarkan ketentuan perpajakan yang berlaku untuk memperoleh gambaran yang jelas dan komprehensif mengenai aspek perpajakan di KSPPS DAL. Hasil dari penelitian ini menunjukkan bahwa implementasi aspek perpajakan di KSPPS DAL sesuai dengan sistem perpajakan yang berlaku, di mana KSPPS DAL telah mempertimbangkan pajak penghasilan yang harus dibayarkan dan pelaporan pajak melalui sistem penilaian diri yang mengacu pada Undang-Undang No. 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Pelaporan pajak KSPPS DAL pada tahun 2022 menggunakan E-Form 1771 dengan status nol karena jumlah pendapatan pajak komersial lebih kecil daripada pendapatan yang dikenakan pajak final.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124125678","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}