Jurnal Ekonomi dan Bisnis Dharma Andalas最新文献

{"title":"Mengukur Prilaku Pinjaman Online Melalui Literasi Keuangan Digital, Preferensi Risiko dan Faktor Demografi Sebagai Variabel Moderasi","authors":"Maivalinda Maivalinda, Henny Sulistianingsih, Tri Rachmat Riski","doi":"10.47233/jebd.v25i2.1002","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.1002","url":null,"abstract":"This study aims to measure the financial behavior of online loans through digital financial literacy variables, risk preferences and demographic factors. This research also looks at the positive interaction of digital financial literacy with financial behavior and risk preference with financial behavior and demographic factors as a moderation. The number of samples was selected using the convenience sampling method. The analytical method uses Structural Equation Modeling Partial Least Square (SEM PLS) analysis. The results of this study conclude that digital financial literacy and demographic factors have a significant effect on online loan financial behavior. Digital financial literacy has a significant effect on online loan financial behavior but demographic factors do not affect risk preference. Likewise, risk preference has no effect on online loan financial behavior. Demographic factors moderate digital financial literacy and financial behavior but demographic factors do not moderate risk preferences for online loan financial behavior. \u0000  \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengukur prilaku keuangan pinjaman online melalui variabel variabel literasi keuangan digital, preferensi risiko dan faktor demografi. Penelitian ini juga melihat interaksi positif dari literasi keuangan digital dengan prilaku keuangan dan preferensi risiko dengan prilaku keuangan dengan faktor demografi sebagai moderasinya. Jumlah sampel dipilih dengan menggunakan metode convenience sampling. Metode analisis menggunakan analisis Structural Equation Modelling Partial Least Square (SEM PLS). Hasil penelitian ini menyimpulkan bahwa literasi keuangan digital dan faktor demografi berpengaruh signifikan terhadap prilaku keuangan pinjaman online. Literasi keuangan digital berpengaruh signifikan terhadap prilaku keuangan pinjaman online tetapi faktor demografi tidak berpengaruh terhadap preferensi risiko. Demikian juga preferensi risiko tidak berpengaruh terhadap prilaku keuangan pinjaman online. Faktor demografi memoderasi literasi keuangan digital dan perilaku keuangan namun faktor demografi tidak memoderasi preferensi risiko terhadap prilaku keuangan pinjaman online.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"25 3 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":"130043421","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 dan Gaya Hidup Ibu Rumah Tangga Dalam Membentuk Perilaku Keuangan Keluarga","authors":"Sari Octavera, Febri Rahadi","doi":"10.47233/jebd.v25i2.995","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.995","url":null,"abstract":"This study aims to see how the effects of financial literacy and lifestyle in shaping family financial decisions, especially housewives. Respondents in this study were women who were married and had or were working. The questionnaire was distributed to 100 married and employed female respondents spread across Padang City. 55% of respondents are State Civil Apparatus (ASN), 24% of BUMN employees, 12% of private employees and 9% of entrepreneurs. While the largest age range is 27% 25-30 years old, 31-40 years old as much as 56% and 41-50 years old as much as 17%. The results of the study state that financial literacy and lifestyle affect financial behavior, this is evidenced by the significance value below 0.05. Financial literacy shows a negative influence. This explains that the more financial knowledge a person has, the less his tendency to consumptive behavior will be. His awareness of the uncertainty of the future will make him more vigilant in managing finances. Meanwhile, Lifestyle is proven to significantly positively affect Financial Behavior. The tendency to follow current lifestyle trends and the ease of financing and payment facilities on credit today triggers consumptive financial behavior. \u0000  \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk melihat bagaimana efek literasi keuangan dan gaya hidup dalam membentuk keputusan keuangan keluarga khususnya ibu rumah tangga. Responden dalam penelitian ini adalah perempuan yang sudah menikah dan telah memiliki atau sedang bekerja. Kuesioner disebarkan kepada 100 orang responden perempuan menikah dan memiliki pekerjaan yang tersebar di Kota Padang. 55% responen adalah Aparatur Sipil Negara (ASN), karyawati BUMN sebanyak 24% , karyawan swasta sebanyak 12% dan wirauasaha sebanyak 9%. Sementara rentang usia terbanyak 27% usia 25-30 tahun, usia 31-40 tahun sebanyak 56% dan rentang usia 41-50 tahun sebanyak 17%. Hasil penelitian menyatakan bahwasanya literasi keuangan dan gaya hidup berpengaruh terhadap perilaku keuangan, hal ini terbukti dengan nilai signifikansi dibawah 0,05.Literasi keuagan menunjukkan pengaruh yang negative. Hal ini menjelaskan bahwa semakin banyak pengetahuan keuangan seseorang maka kecenderungannya untuk berperilaku konsumtif akan semakin berkurang. Kesadarannya akan ketidakpastian masa depan, akan membuatnya untuk lebih waspada dalam mengelola keuangan. Sementara itu, Gaya Hidup terbukti secara signifikan positif mempengaruhi Perilaku Keuangan. Kecenderungan mengikuti trend gaya hidup kekinian dan kemudahan fasilitas pembiayaan dan pembayaran secara kredit saat ini memicu perilaku keuangan yang konsumtif","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"59 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133783689","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":"Determinan Indikasi Tax Avoidance Perusahaan Multinasional","authors":"Jessica Chrysilla, Amelia Sandra","doi":"10.47233/jebd.v25i2.440","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.440","url":null,"abstract":"ABSTRACT \u0000The existence of loopholes in tax laws and regulations is used by companies to do tax avoidance, which is an act of minimizing taxes without violating applicable regulations. Multinational companies have a greater opportunity to avoid tax by taking advantage of the different regulations of each country. This study aims to determine the effect of transfer pricing, thin capitalization, and assets mix on tax avoidance. This research is based on 2 (two) theories, namely agency theory and planned behavior theory. The object and population of this research are all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. Non-probability sampling technique is the technique used for sampling with the purposive sampling method. There were 26 companies so that for 5 years of observation, 130 samples were obtained. The analysis technique used is the quantitative method, consisting of descriptive statistical tests, multiple regression analysis, and hypothesis test. The results of the study conclude that the variables of transfer pricing and inventory intensity have no effect on tax avoidance, while the variables of thin capitalization and capital intensity have a positive effect on tax avoidance. \u0000  \u0000ABSTRAK \u0000Adanya celah dalam peraturan perundang-undangan perpajakan dimanfaatkan oleh perusahaan untuk melakukan penghindaran pajak, yaitu tindakan meminimalisir pajak tanpa melanggar peraturan yang berlaku. Perusahaan multinasional berpeluang lebih besar untuk melakukan penghindaran pajak dengan memanfaatkan perbedaan peraturan setiap negara. Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh transfer pricing, thin capitalization, dan assets mix terhadap penghindaran pajak. Penelitian ini didasari 2 (dua) teori, yaitu teori keagenan dan teori perilaku terencana. Objek dan populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Pengambilan sampel dengan teknik non-probability sampling dengan metode purposive sampling. Diperoleh 26 perusahaan sehingga untuk 5 tahun pengamatan didapatkan 130 sampel. Analisis data menggunakan metode kuantitatif, terdiri dari uji statistik deskriptif, analisis regresi berganda, dan uji hipotesis. Hasil penelitian menyimpulkan variabel transfer pricing dan inventory intensity tidak berpengaruh terhadap penghindaran pajak, sedangkan variabel thin capitalization dan capital intensity berpengaruh positif terhadap penghindaran pajak. \u0000 ","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"59 2 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":"124320477","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 Cost Volume Profit (CVP) dalam Perencanaan Laba pada UMKM Berkat Usaha","authors":"Fitria Rahmi, Hafisyah Hafisyah, Reni Dahar, Nino Sri Purnama Yanti","doi":"10.47233/jebd.v25i2.968","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.968","url":null,"abstract":"UMKM Berkat Usaha is a micro business unit that has never calculated production costs in detail and applied a cost volume profit (CVP) analysis, but only recorded costs incurred to calculate its profit. The purpose of this research is to calculate Cost Volume Profit (CVP) for UMKM Berkat Usaha as a tool in profit planning, so that it can determine the sales targets that must be obtained by UMKM Berkat Usaha in achieve the profit targets set. The method used in this research is descriptive qualitative method with a case study approach. Data obtained through interviews, surveys and documentation CVP analysis is carried out by analyzing break event point (BEP), contribution margin, and margin of safety. This research shows that in 2023 the contribution margin is IDR 39,989,216. breakeven point in 2023 IDR 22,016,535. UMKM Berkat Usaha can apply CVP analysis to assist in planning profits in the coming year. The company targets a profit of IDR 10,000,000 for the next 5 months. To achieve the expected profit, sales are targeted at IDR 17,160,000 \u0000  \u0000ABSTRAK \u0000UMKM Berkat Usaha merupakan unit usaha mikro pembuatan kerupuk yang selama menjalankan usaha belum pernah menghitung secara rinci biaya produksi dan menerapkan analisis cost volume profit (CVP), namun hanya melakukan pencatatan atas biaya-biaya yang terjadi dalam satu bulan untuk perhitungan labanya. Tujuan dari penelitian adalah untuk melakukan perhitungan Cost Volume Profit (CVP) pada UMKM Berkat Usaha sebagai alat bantu dalam perencanaan laba, sehingga dapat menentukan target penjualan yang harus diperoleh UMKM Berkat Usaha dalam memenuhi target laba yang ditetapkan. Metode yang digunakan adalah metode deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, survey dan dokumentasi  Analisis CVP dilakukan dengan melakukan analisa break event point (BEP), contribution margin, dan margin of safety. Penelitian ini menunjukkan di tahun 2023 margin kontribusi sebesar Rp 39.989.216. titik impas tahun 2023 Rp22.016.535. UMKM berkat usaha dapat menerapkan analisis CVP untuk membantu dalam merencanakan laba di tahun mendatang. Perusahaan menargetkan laba Rp10.000.000 untuk 5 bulan kedepan. Untuk mencapai laba sesuai yang diharapkan, penjualan ditargetkan sebesar Rp17.160.000","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"23 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":"125300735","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 Stres Kerja dan Produktivitas Tenaga Kerja di Daerah Rawan Bencana","authors":"Fiko Farlis, Tri Rachmat Riski","doi":"10.47233/jebd.v25i2.974","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.974","url":null,"abstract":"The research was conducted in Padang, an earthquake- and tsunami-prone city in Indonesia. Researchers hypothesize that threats and potential catastrophes have altered the workforce's behavior. This study examines the condition of the workforce in terms of work stress and labor productivity. In addition, it is hypothesized that the intensity of earthquakes and disaster-prone conditions can impact labor productivity, particularly among coastal employees. This study includes the variables of age, wages, and geographic location of the workplace (location altitude and distance from the coast) to deepen the analysis. The research analysis unit is the Padang labor force, and the sample size is determined by the Krejcie and Morgan tables. The BPS classification contains 384 individuals from diverse employment categories. Probability Sampling with a proportionate stratified random sampling strategy and Area Sampling based on the BNPB evacuation map are the sampling methods used. Using STATA in conjunction with the three stage lease square (3SLS) derived from the reduced form equation. Based on the results of the reduced form equation, geographic location and age were found to have a significant negative effect on work stress. Location and wages have a positive impact on productivity, whereas age has a significant negative impact. \u0000  \u0000ABSTRAK \u0000Penelitian ini dilakukan di Padang, Indonesia, kota yang rawan gempa dan tsunami. Diasumsikan bahwa ancaman dan potensi bencana telah mengubah perilaku tenaga kerja, penelitian ini melihat kondisi tenaga kerja melalui Stres kerja dan tingkat produktivitas tenaga kerja. Dihipotesiskan bahwa intensitas gempa dan kondisi rawan bencana dapat mempengaruhi tingkat produktivitas tenaga, terutama bagi tenaga kerja di lokasi pesisir pantai. Sehingga perubahan tingkat produktivitas juga berpengaruh terhadap tingkat stres kerja., Penelitian ini juga menggunakann variabel usia, upah dan letak geografis tempat kerja (ketinggian lokasi dan jarak lokasi dengan garis pantai) untuk dianalisis. Unit analisis penelitian adalah tenaga kerja di kota Padang, ukuran sampel mengacu pada tabel Krejcie dan Morgan. Kategorisasi BPS mencakup 384 orang dari berbagai kategori pekerjaan. Metode penarikan sampel menggunakan Probability Sampling dengan pendekatan proportionate stratified random sampling dan Area Sampling berdasarkan peta evakuasi BNPB. Penelitian ini menggunakan Analisis kuantitatif melalui sistem persamaan simultan. Menggunakan STATA dengan metode estimasi three stage lease square (3SLS) dari persamaan bentuk reduksi. Hasil penelitian menunjukkan bahwa letak geografis dan usia secara signifikan berpengaruh negatif terhadap stres kerja. Berikutnya letak geografis dan upah signifikan berpengaruh positif terhadap produktivitas, sementara usia signifikan berpengaruh negatif terhadap produktivitas.","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":"125049808","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 Efektivitas Penyaluran Zakat Pada Baznas Kota Padang","authors":"Linda Safira, M. Murniati","doi":"10.47233/jebd.v25i2.1007","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.1007","url":null,"abstract":"The potential for zakat in Indonesia reaches IDR 327 trillion, with a muslim population of 87,2% of the total population. Zakat is an obligation for Muslim to issue a number of assets owned and given to those who are entitle. This study aims to measure the level of effectiveness of zakat distribution at BAZNAS Padang City through the ACR (Allocation To Collection Ratio). ACR is used to see the comparison between the fund collected and the fund channeled by Baznas. The research method used is qualitative research, collecting data using primary and secondary data. The result obtained from this study are the effectiveness of Zakat distribution at BAZNAS Padanf City in 2020 0f 92% and in 2021 0f 92% with a total average of 92%. With this presentation, the distribution to BAZNAS Padang City is included in the category of Highly Effective ACR. This means that the distribution to the padang City Baznas is included in the very effective category. The implication of this research is that BAZNAS of Padang City continues to maintain and improve the quality of zakat distribution. \u0000  \u0000 ABSTRAK \u0000A Potensi zakat di Indonesia mencapai Rp 327 Triliun, dengan jumlah penduduk muslim sebanyak 87,2%  dari total penduduk. Zakat merupakan kewajiban bagi umat muslim untuk mengeluarkan sejumlah harta yang dimiliki dan diberikan kepada orang yang berhak. Penelitian ini bertujuan untuk mengukur tingkat efektivitas penyaluran zakat pada BAZNAS Kota Padang melalui ACR (Allocation To Collection Ratio). ACR digunakan Untuk melihat perbandinagn antara dana terhimpun dengan dana tersalurkan oleh pihak Baznas.  Metode penelitian yang digunakan merupakan penelitian kualitatif, pengumpulan data menggunakan data primer dan sekunder. Hasil yang diperoleh dari penelitian ini adalah efektivitas penyaluran Zakat Pada BAZNAS Kota Padang tahun 2020 sebesar 92% dan pada tahun 2021 sebesar 92% dengan total rata-rata ACR sebesar 92%. Dengan presentasi tersebut, maka penyaluran pada BAZNAS Kota Padang termasuk dalam kategori ACR highly Effective. Artinya bahwa penyaluran pada Baznas Kota Padang termasuk dalam kategori sangat efektif. Implikasi dari penelitian ini agar BAZNAS Kota Padang Terus mempertahankan serta meningkatkan kualitas penyaluran zakat tersebut.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"38 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":"116315914","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 Kualitas Website dan Pengetahuan Pengguna Terhadap Kepuasan Pengguna Perpustakaan Digital Desa Jati Belarik","authors":"Mulya Artina, Siska Lusia Putri","doi":"10.47233/jebd.v25i2.884","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.884","url":null,"abstract":"This research aims to investigate the influence of website quality and user knowledge on user satisfaction with the Jati Belarik Digital Village Library. The study adopts a quantitative approach. The sampling technique employed in this research is saturated sampling, where all members of the population are included as samples. The sample size for this study is 36 respondents. Data is collected through questionnaires, then processed and analyzed using SPSS. Based on the research findings, it is observed that both website quality and user knowledge have a significant level of significance. This indicates that website quality and user knowledge, when considered together, have a significant impact on user satisfaction with the digital library. The coefficient of determination reveals that 40.0% of user satisfaction with the digital library is influenced by website quality and user knowledge. The remaining 60.0% is influenced by other variables not investigated in this research. In conclusion, the results of this research highlight the importance of website quality and user knowledge in determining user satisfaction with the digital library. However, there are other factors not explored in this study that also contribute to user satisfaction. \u0000  \u0000ABSTRAK \u0000Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kualitas website dan pengetahuan pengguna terhadap kepuasan pengguna perpustakaan digital Desa Jati Belarik. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah sampling jenuh, yang dimana Teknik sampel ini digunakan bila semua anggota populasi dijadikan sampel. Adapun sampel pada penelitian ini berjumlah 36 responden. Data diperoleh dengan melakukan kuisioner, kemudian diolah dan  diuji dengan menggunakan SPSS. Berdasarkan hasil Penelitian ini, maka diperoleh bahwa variabel kualitas website dan pengetahuan pengguna memilik taraf signifikansi. Hal ini menunjukkan bahwa variabel kualitas website dan pengetahuan pengguna secara simultan berpengaruh signifikan terhadap kepuasan pengguna perpustakaan digital. Hasil koefisien determinasi menunjukkan bahwa kepuasan pengguna perpustakaan digital dipengaruhi oleh variabel kualitas website dan kepuasan pengguna sebesar 40,0%. Sedangkan sisanya sebesar 60,0% dipengaruhi oleh variabel lain yang belum diteliti dalam penelitian ini.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"36 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":"129583734","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":"Penyusunan Laporan Keuangan Mesjid Darul Hikmah Berdasarkan Isak 35 Menggunakan Aplikasi Excel For Accounting (EFA)","authors":"Dewi Sartika, Dina Anggraini, Andre Ilyas","doi":"10.47233/jebd.v25i2.969","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.969","url":null,"abstract":"The purpose of this study is to compile and present the financial statements of the Darul Hikmah Mosque based on ISAK 35 using the Excel For Accounting application. The benefits that are expected to be obtained from this research are that it can be useful for mosques in the city of Padang and in Indonesia in order to be able to compile financial reports based on the Interpretation of Financial Accounting Standards 35 on financial reporting of non-profit entities, so that mosque management can be accountable and transparent. This research is also expected to serve as a guide for carrying out community service activities in the form of technical guidance and assistance so that mosque administrators can implement the results of this research in a sustainable manner. This study resulted in the Darul Hikmah mosque's financial statements consisting of a statement of financial position, comprehensive income statement, cash flow statement and notes to financial statements. The comprehensive income report contains an income account and an expense account. Total Income in the Comprehensive Income report is Rp. 22,954,500 while for expenses it is Rp. 14,721,958. So that the total comprehensive income report at Darul Hikmah Mosque is Rp 8,232,542. The statement of financial position consists of total assets of 3,454,994,408 and net assets with restrictions of Rp 20,066,700 and net assets without restrictions of Rp 3,434,927,708 so that the total net assets at Darul Hikmah Mosque are Rp 3,454,994,408. \u0000  \u0000Abstrak \u0000Tujuan dari penelitian ini adalah untuk menyusun dan menyajikan laporan keuangan Masjid Darul Hikmah berdasarkan ISAK 35 menggunakan aplikasi Excel For Accounting. Manfaat yang diharapkan diperoleh dari penelitian ini yaitu dapat berguna bagi Masjid-Masjid di Kota Padang maupun di Indonesia agar dapat menyusun laporan keuangan berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) 35 tentang pelaporan keuangan entitas nonlaba, sehingga pengelolaan masjid bisa akuntabel dan transparan. Penelitian ini juga diharapkan sebagai pedoman untuk melakukan kegiatan pengabdian kepada masyarakat dalam bentuk bimbingan teknis dan pendampingan sehingga pengurus masjid dapat mengimplementasikan hasil penelitian ini secara berkelanjutan. Penelitian ini menghasilkan laporan keuangan masjid Darul Hikmah yang terdiri dari laporan Posisi Keuangan, Laporan Penghasilan Komprehensif, Laporan Arus Kas dan Catatan atas Laporan Keuangan. Laporan penghasilan komprehensif terdapat akun Pendapatan dan akun Beban. Jumlah Pendapatan dilaporan Penghasilan Komprehensif sebesar Rp 22.954.500 sedangkan untuk beban sebesar Rp 14.721.958. Sehingga total laporan penghasilan komprehensif pada Mesjid Darul Hikmah adalah sebesar Rp 8.232.542. Laporan posisi keuangan terdiri dari total aset sebesar 3.454.994.408 dan aset neto dengan pembatasan sebesar Rp 20.066.700 dan aset neto tanpa pembatasan sebesar Rp 3.434.927.708 sehingga total aset neto pada Mesjid darul Hikmah sebesar Rp 3.454.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"37 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":"134343439","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 Factors That Support The Success Of Medical Tourism In Malaysia","authors":"Tiara Turai, Rita Srihasnita Rosali Caniago, Puti Embun Sari","doi":"10.47233/jebd.v25i2.991","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.991","url":null,"abstract":"The purpose of this study is to find the factors that supported the success of medical tourism in Malaysia.  This study is a conceptual paper that reviews the literature from previous studies that have relevance to the factors that support the success of medical tourism in Malaysia. The factors such as healthcare quality, hospital ‘s brand image, cost competitiveness, government involvement, country knowledge (safe and security, accessibility, price reasonableness) and social aspects factors (word of mouth communication, user generated social media), medical expertise, cultural adaptability, accessibility are the factors that determine the success of medical tourism.  At the end of this paper, the author discussed the findings, conclusion, and recommendations for future research \u0000  \u0000ABSTRAK \u0000Tujuan dari pembuatan artikel ini adalah untuk menemukan faktor-faktor yang mendukung kesuksesan dari medical tourism di Malaysia. Kajian ini dalam bentuk artikel konsepsual dimana penulis melakukan review dari kajian kajian penulisan terdahulu yang terkait dengan faktor faktor yang mendukung keberhasilan medical tourism di Malaysia. Faktor-faktor seperti kualitas pelayanan Kesehatan, brand image daripada rumah sakit, biaya yang kompetitive, keikutsertaan pemerintah, pengetahuan akan negara dan aspek social, dan kemampuan beradaptasi terhadap budaya merupakan faktor faktor yang menentukan keberhasilan dari pada medical tourism. Diakhir artikel ini, penulis melakukan diskusi akan penemuan peneman, merangkum dan memberikan rekomendasi untuk penelitian mendatang \u0000 ","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"55 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":"115486745","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 Lingkungan Kerja dan Servant Leadership Terhadap Kreativitas Mengajar Guru Taman Kanak-Kanak Aisyiyah Bustanul Athfal (Tk Aba) di Kecamatan Mlati Sleman Yogyakarta","authors":"Siti Nurdiah, Firsta Firsta","doi":"10.47233/jebd.v25i2.975","DOIUrl":"https://doi.org/10.47233/jebd.v25i2.975","url":null,"abstract":"This study aims to examine the influence of the work environment and servant leadership on the teaching creativity of ABA Kindergarten teachers in the Mlati Sleman District, Yogyakarta, both partially and simultaneously. This research is a causal associative research using a quantitative approach. Data were obtained by distributing questionnaires to 52 respondents to ABA Kindergarten teachers in Mlati Sleman District, Yogyakarta. The sampling technique used is proportional random sampling, while the analytical method used in this study is multiple linear regression analysis. The analytical tool used is SPSS 26. Based on hypothesis testing using the t test, it is concluded that the work environment has a significant effect on teacher teaching creativity, servant leadership has a significant effect on teacher teaching creativity. Based on the F test it was concluded that the work environment and servant leadership simultaneously had a significant effect on the teacher's teaching creativity. \u0000  \u0000Abstrak \u0000  \u0000Penelitian ini bertujuan untuk menguji pengaruh  lingkungan kerja dan servant leadership terhadap kreativitas mengajar guru TK ABA di Kecamatan Mlati Sleman Yogyakarta baik secara parsial maupun simultan. Penelitian ini merupakan penelitian asosiatif kausal dengan menggunakan pendekatan kuantitatif. Data diperoleh dengan menyebarkan kuesioner kepada 52 orang responden pada guru TK ABA di Kecamatan Mlati Sleman Yogyakarta. Teknik pengambilan sampel yang digunakan adalah proporsional random sampling, sedangkan metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Alat analisis yang digunakan menggunakan SPSS 26. Berdasarkan pengujian hipotesis dengan menggunakan uji t, disimpulkan bahwa lingkungan kerja berpengaruh signifikan terhadap kreativitas mengajar guru, servant leadership berpengaruh signifikan terhadap kreativitas mengajar  guru. Berdasarkan uji F disimpulkan bahwa lingkungan kerja dan servant leadership secara simultan berpengaruh signifikan terhadap kreativitas mengajar guru.","PeriodicalId":405906,"journal":{"name":"Jurnal Ekonomi dan Bisnis Dharma Andalas","volume":"1 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":"128956890","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}