scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN KAWASAN BERIKAT TERHADAP KEUNTUNGAN PERUSAHAAN (STUDY KASUS PADA KPPBC XYZ)

2021 ◽  
Vol 5 (1) ◽  
pp. 39-62
Author(s):  
Marsanto Adi Nurcahyo ◽  
Aditya Subur Purwana
Keyword(s):  
Cross Section ◽  
Analysis Of Variance ◽  
Ordinal Data ◽  
Industrial Development ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Domestic Investment ◽  
Bonferroni Test ◽  
Industry Investment ◽  
Positive Effect

In promoting industrial development, the provision of bonded zone customs facilities is expected to affect the company's finances, one of the indicators is profit, because of the tax exemption, the company can reduce costs. This study aims to analyze the effect of the characteristics of bonded zone companies on the profits whether they are the same or different, what characteristics companies will get maximum profits. This study used secondary data acquired from KPPBC XYZ in 2018. The type of data is in the form of a cross-section with a sample used by 55 companies out of 72. The data is categorical with nominal and ordinal data scales. The analysis used descriptive, One-way analysis of variance (ANOVA) and Tukey HSD or Bonferroni advanced test. Descriptive analysis shows that most bonded zone companies gain profits, both from the type of industry, investment, duration, level of export, and exemption. Based on the factorial analysis test results, there are differences in the effect of the type of investment and duration on company profits. Meanwhile, the effect of other variables is the same. Based on the Bonferroni test, mixed investment has a bigger positive effect than domestic investment and foreign investment on company profits. The duration of 1-2 years and 2-3 years have a greater influence on company profits. Keywords: Bonded Zone, Company Characteristics, Customs Facilities, Company Profits, Factor Analysis. Dalam mendorong pengembangan industri, pemberian fasilitas kepabeanan kawasan berikat diharapkan berpengaruh terhadap keuangan perusahaan, salah satu indikatornya adalah keuntungan. Adanya pembebasan perpajakan akan mengurangi cost perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan kawasan berikat terhadap keuntungan, apakah sama besar atau berbeda, dan karakteristik perusahaan seperti apa yang mendapat manfaat keuntungan terbesar. Penelitian ini menggunakan data sekunder dari KPPBC XYZ pada tahun 2018. Jenis data berupa cross section dengan sample yang digunakan 55 dari 72 perusahaan. Data bersifat kategori dengan skala data nominal dan ordinal. Analisis menggunakan deskriptif, one-way analysis of variance (ANOVA) dan uji lanjut Tukey HSD atau Bonferroni. Analisis deskriptif menggambarkan sebagian besar perusahaan kawasan berikat memperoleh manfaat berupa keuntungan perusahaan, baik dari jenis industri, jenis investasi, umur fasilitas, tingkat ekspor dan tingkat pembebasan. Berdasarkan hasil pengujian analisis faktorial, terdapat perbedaan pengaruh jenis investasi dan umur fasilitas terhadap keuntungan perusahaan. Sementara itu, pengaruh variabel lainnya sama. Berdasarkan uji Bonferroni, investasi campuran mempunyai pengaruh lebih besar positif dibandingkan investasi dalam negeri dan investasi asing terhadap keuntungan perusahaan. Umur fasilitas 1-2 tahun dan 2-3 tahun memberikan pengaruh lebih besar terhadap keuntungan perusahaan. Kata Kunci: Analisis Faktor, Fasilitas Kepabeanan, Karakteristik Perusahaan, Kawasan Berikat, Keuntungan Perusahaan.

scholarly journals Private Investment and Business Opportunities in Ethiopia: A Case Study of Mettu Town in Ethiopia

2019 ◽  
Vol 3 (4) ◽  
pp. 91-104
Author(s):  
S. N. Singh
Keyword(s):  
Business Ethics ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Private Investment ◽  
Business Environment ◽  
Domestic Investment ◽  
Employment Creation ◽  
High Interest Rate ◽  
Good Investment ◽  
Business Opportunities

Investment has a very crucial role from the point of view of national economy. For any country, investment, as well as business ethics, is necessarily to create a good business environment. The rate of growth of the economy and employment is directly related to the level of investment and business ethics. This study mainly concerns about the contribution of private domestic investment towards multidimensional business opportunities including employment creation in Mettu Town of Ethiopia. Its main objective is to assess the contribution of private domestic investment towards employment creation in Mettu town. The research is conducted by using both primary and secondary data. Primary data are collected through interview and questionnaire and secondary data are gathered from published and unpublished materials. The researcher used purpose and systematic random sample techniques as a major advantage of easy administer relatively convenient and less time-consuming. The researcher collected data from 51 investors from a total of 106 investors in the service, industrial and agricultural sectors to assess the contribution of private domestic investments towards employment creation in Mettu town. The method of analysis is the descriptive analysis which includes statistical tools such as table and percentage with interpretation in order to achieve the objective of the study. The results from the descriptive analysis of private domestic investment towards business opportunities and employment creation are found significant despite different challenges of investment such as high-interest rate, lack of capital, high taxation, poor infrastructure, etc. Thus, to achieve private domestic investment the measures include government motivation, good investment policymakers who take a remarkable decision in order to facilitate the growth of investment which results in increasing the participation of private investors. Keywords: private domestic investment, business opportunities, business ethics employment opportunities, industrial sector, agriculture sector, and government policies.

scholarly journals Pengaruh risiko usaha terhadap profitabilitas pada bank umum swasta nasional devisa

2020 ◽  
Vol 9 (2) ◽  
pp. 261
Author(s):  
Syania Dita Cahyani ◽  
Herizon Herizon
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purposes of this study are analyzes the simultaneously and partially effect of LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR to ROA in Bank Umum Swasta Nasional Devisa. The sample of this study consisted of four banks: Bank CIMB Niaga, Bank Permata, Bank Pan Indonesia, and Maybank. This study used secondary data taken from the financial statements of  Bank Umum Swasta Nasional Devisa. The bank period from the first quarter of 2013 to the second quarter of 2018. The technique of analyzing data is descriptive analysis and used linear regression analysis, F table, t table. The result of this study indicate that analyzing LDR, IPR, NPL, APB, IRR, PDN, BOPO, FBIR simultaneously have a significant effect on ROA in Bank Umum Swasta Nasional Devisa. Partial LDR, IPR and APB have unsignificant negative effect on ROA in Bank Umum Swasta Nasional Devisa. NPL and IRR partially have unsignificant positive effect on ROA in Bank Umum Swasta Nasional Devisa. PDN and BOPO partially have significant negative effect on ROA in Bank Umum Swasta Nasional Devisa. FBIR partially has significant positive effect on ROA in Bank Umum Swasta Nasional Devisa.

scholarly journals PENGARUH INVESTASI PADA INDUSTRI KECIL FORMAL DAN PADA INDUSTRI KECIL NON FORMAL TERHADAP SUATU PRODUK DOMESTIK REGIONAL BRUTO DI KABUPATEN ACEH UTARA

2020 ◽  
Vol 3 (1) ◽  
pp. 18
Author(s):  
Ratna Ratna ◽  
Devri Sandi Hutabarata
Keyword(s):  
Secondary Data ◽  
Domestic Product ◽  
Linear Regression Method ◽  
Analysis Method ◽  
Multiple Linear Regression Method ◽  
Small Industry ◽  
Industry Investment ◽  
Small Industries ◽  
Domestic Products ◽  
Positive Effect

This study aims to determine the effect of investment in formal and non-formal small industries on gross regional domestic products in North Aceh Regency. The data used in this study are secondary data from 2010-2016 with interpolation of data with 84 data. The data analysis method used in this study is multiple linear regression method. The results of the research partially indicate that investment in formal small industries and non-formal small industries has a positive effect on gross regional domestic product in North Aceh District. This means increasing non-formal small industry investment will increase gross regional domestic product in North Aceh Regency. Based on the results of tests carried out simultaneously or together the variables of formal small industry investment and non-formal small industry investment simultaneously influence (in month 3) on the gross regional domestic product in North Aceh District, and the magnitude of the influence of the formal small industry investment variable and investment Non-formal small industry on gross regional domestic product in North Aceh Regency is 0.984, and the remaining 0.0884 is influenced by other variables outside this model.Keywords: Formal Small Industry Investment, Non-Formal Small Industry    and Gross Regional Domestic Product

scholarly journals Measuring The Level of Knowledge and Awareness of The People in Jambi Province Pay Zakat Through E-Commerce

2021 ◽  
Vol 6 (2) ◽  
pp. 292
Author(s):  
Paulina Lubis ◽  
Rafiqi Rafiqi ◽  
Ary Dean Amri ◽  
Fitri Widiastuti
Keyword(s):  
Islamic Law ◽  
Public Awareness ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Literature Study ◽  
Face To Face ◽  
The People ◽  
Speed Up ◽  
Level Of Knowledge ◽  
Positive Effect

Purpose: This paper examines the level of knowledge and awareness of the Jambi province community in issuing zakat through the e-commerce payment system.Design/Method/Approach: This study uses descriptive analysis by applying a quantitative approach to obtain information and collect the required data through google forms. Observation and literature study were also applied to expand the secondary data. The method is carried out to see the model of knowledge, awareness people pay zakat through e-commerce. Can it speed up the collection and distribution of zakat funds to people in need?Findings: The results showed that the level of knowledge and public awareness distribute zakat through e-commerce had a significant positive effect on the acceleration in the collection of zakat funds. The greater the level of knowledge and public awareness in the use of e-commerce, it can help accelerate the collection and distribution of zakat funds in Jambi Province.Originality/Values: The main contribution of this research is the existence of payment services and distribution of zakat funds by e-commerce which is very helpful and fosters awareness and knowledge of the Muslim community who wants to pay zakat without having to meet face to face, and Islamic law remains valid  

scholarly journals Pengaruh Manajemen Modal Kerja Terhadap Kinerja Keuangan Perusahaan Manufaktur di Indeks Saham Syariah

2020 ◽  
Vol 1 (1) ◽  
pp. 54-70
Author(s):  
Khoirun Nisa Nurul Muslimah ◽  
Mochamad Edman Syarief
Keyword(s):  
Sampling Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Stock Index ◽  
Analysis Tool ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Operational Activities ◽  
Positive Effect

This study aims to determine the effect of Working Capital Management as measured by the variables APP, ITO, ACP and CCC on the Financial Performance of Manufacturing Companies as measured by the variable ROA, ROE and EPS listed on the Sharia Stock Index for the 2015-2019 period. The population in this study uses a purposive sampling method with secondary data obtained from the annual financial statements of manufacturing companies registered at ISSI for the 2015-2019 period. This research uses descriptive analysis and path analysis using the WarpPLS 7.0 analysis tool. From this study, the results obtained that APP has a significant positive effect on ROA, ROE, and EPS. ITO has no significant effect on ROA. ITO has a significant positive effect on ROE and EPS. ACP has a significant positive effect on ROA, ROE, and EPS. CCC has no significant effect on ROA, ROE, and EPS. After a comparison between APP and ACP, it is known that in reality there are still operational activities of the company that are not in accordance with the applicable sharia provisions.

scholarly journals Pengaruh Sharia Compliance Terhadap Kinerja Perbankan Syariah

Akuntabilitas ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 165-174
Author(s):  
Dita Fitri Nurjannah ◽  
Sigid Eko Pramono ◽  
Mahbubi Ali
Keyword(s):  
Linear Regression ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Annual Reports ◽  
Simple Linear Regression ◽  
Significance Level ◽  
Normality Test ◽  
Linearity Test ◽  
Positive Effect

This study aims to determine the effect of Sharia Compliance (SC) on the performance of Islamic banking in Indonesia. This type of research is a descriptive verification study, with the method of collecting secondary data obtained from annual reports or annual reports published by Islamic Commercial Banks (BUS) for the 2014-2018 period. Sampling was using by purposive sampling. The number of samples used was 11 BUS in Indonesia with five study periods, so that 55 observant data were obtained. The statistical analysis used is descriptive analysis and simple linear regression analysis, preceded by a normality test and a linearity test, then a regression test using the F test and t test with a significance level of 5%. The results of the study using simple linear regression showed that SC has a positive effect on Sharia banking performance in Indonesia. This means that the higher the SC level, the BUS performance level will also increase.

scholarly journals The relationship between zakat disclosures and Islamic banking performance: Evidence from Yemen

2021 ◽  
Vol 16 (1) ◽  
pp. 52-61
Author(s):  
Eissa A. Al-Homaidi ◽  
Ebrahim Mohammed Al-Matari ◽  
Suhaib Anagreh ◽  
Mosab I. Tabash ◽  
Nabil Ahmed Mareai Senan
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Bank Performance ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Islamic Financial Institutions ◽  
The Relationship ◽  
Positive Effect

This paper aims to analyze the link between the disclosure of zakat information and the performance of Islamic financial institutions in Yemen. Panel data of three Islamic banks working in Yemen were used. The study used a 16-item disclosure index to measure zakat disclosure information, and the financial performance of banks was calculated using two proxies, such as return on assets (ROA) and return on equity (ROE). Based on secondary data, this study used correlation matrix, descriptive analysis and regression analysis. ROA results revealed that zakat data and the age of a bank significantly affected financial results calculated by ROA, while the size of Islamic banks had an insignificant influence of banking performance. Zakat information and the size of Islamic banks have a positive effect on bank performance, while the age of the bank negatively influences the performance of banks. The results concerning ROE indicated that zakat data and the age of a bank have a strong and significant influence on the performance of banks, determined by ROA, while the size of a bank has a negative and insignificant effect on the performance of banks, determined by ROE.

PENGARUH JUMLAH PENGHASILAN MARGIN PEMBIAYAAN MURABAHAH DAN ISTISHNA TERHADAP LABA PERUSAHAAN PERBANKAN DI INDONESIA

2020 ◽  
Vol 1 (1) ◽  
pp. 61-71
Author(s):  
Nurba Ash Khairunnisa
Keyword(s):  
Correlation Analysis ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Data Types ◽  
Test Analysis ◽  
Multiple Correlation Analysis ◽  
Simple Regression Analysis ◽  
Positive Effect ◽  
Analysis Determination

The purpose of this studdy wasto deetermine theeffect off murabahah dan istisna financing margin income simultaneously on the profits of Islamic bank companies in Indonesia. The miethod useed iis descriiptive methiod. The typ of researc date uses quantitative data types. Sources of research data used in this study are secondary data sources obtained from the financial statements of PT. Bank Muamalat Indonesia originating from www.bi.go.id. Analysiis ofi the date used is descriptive analysis, simple regression analysis and multiple linear regression using the te teist dan fi est wiiith ia quantitative approach that uses secondary data types in the form of quarterly financial statements published by PT.Bank Muamalat Indonesia for the 2014-2016 period. The analysis techniqueused is descriptive analysis, multipli linearegression analyisis, multiplie regresion analysiys, simple correlation analysis, multiple correlation analysis, determination analysis, t test analysis and F tes for data proocessing used SPSS Windows 16.00 and MiccrosoftExcel 2010 as a tool. . The results of the three variables research are:(1) murabahah margin income is obtained ttable> tcount (1,158> -0,331) meaning thiat theire iis a negative and insignificant influience beitween murrabahah margiin iincome oon company profits. (2) Istishna MarginRevenues 'obtained by the value ttable> tcount (1.158> 0.315) means thait theire iis no siignificant positive efect betwieen istisna margin earnings' ons company profits. (3) Murabahah and istishna margin income 'obtained by the value of Ftable> Fcalculation (0,2,228> 0,91) means that there is an insignificant positive effect between murabahah and istishna margin income' on company profits.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEUNTUNGAN PEDAGANG SOUVENIR DI KECAMATAN UBUD, KABUPATEN GIANYAR, BALI

2021 ◽  
pp. 691
Author(s):  
Anak Agung Karin Rahsyani ◽  
Anak Agung Bagus Putu Widanta
Keyword(s):  
Product Quality ◽  
Random Sampling ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Working Hours ◽  
Sales Volume ◽  
Working Capital ◽  
Analysis Technique ◽  
Positive Effect

The profits obtained by souvenir traders in Ubud District, Gianyar are determined by several factors, some of which are working capital, working hours, product quality, and sales volume. This study aims to analyze the effect of working capital, working hours and product quality on profits with sales volume as an intervening variable for souvenir traders in Ubud District, Gianyar. In this study using primary and secondary data through direct interviews to 89 respondents with the sampling method Proportional Stratified Random Sampling. The data analysis technique is in the form of descriptive analysis technique and path analysis. The results showed that working capital, working hours, product quality, and sales volume had a positive effect on the profits of souvenir traders in Ubud District, Gianyar. The suggestion that can be given in this research is to increase the profit of souvenir traders in Ubud District, Gianyar, it is better to optimize working capital, working hours, product quality and sales volume so that the profits obtained are greater.

scholarly journals Pengaruh risiko kredit terhadap permodalan dengan efisiensi sebagai variabel intervening

2021 ◽  
Vol 10 (2) ◽  
pp. 213
Author(s):  
Achmad Achmad ◽  
Emanuel Kristijadi
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Financial Services ◽  
Banking Industry ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
The Cost ◽  
Positive Effect

Capital for the banking industry as a safeguard against possible risks is very important. This study aims to analyze whether NPL, CKPN, LAR, and BOPO have a significant effect on CAR. This research uses secondary data, taken by documentation method. The data were obtained from the Bank’s financial reports (Book 3) for the 2016-2019 period from the published reports of the Financial Services Authority (OJK). The data were analyzed using a descriptive analysis and Multiple Regression Analysis (MRA). The results show that NPL, CKPN, and LAR have a significant positive effect on BOPO. The effect of NPL, CKPN, and LAR is significantly negative on CAR. The effect of the BOPO variable on CAR is positive but insignificant. Meanwhile, the effect of NPL, CKPN, LAR through BOPO as an intervening variable on CAR is negative and insignificant. The research results imply that, in the future, banks can control the number of non-performing loans so that the cost of funds reserved for problem loans does not increase.

Sign in / Sign up

Export Citation Format

Share Document