scholarly journals Effect of Regulatory and Clarity of Information in Credit Union Budget Implementation

2019 ◽  
Vol 1 (3) ◽  
Author(s):  
A.A. Ketut Jayawarsa ◽  
L.G.P Sri Ekajayanti ◽  
Komang Adi Kurniawan Saputra
Keyword(s):  
Survey Methods ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Credit Union ◽  
Analysis Techniques ◽  
Several Variables ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect ◽  
Regulatory Intervention

This study aims to examine the relationship of the degree of influence of several variables such as regulatory intervention and information clarity on the implementation of the Credit Union budget using a sample of 74 Credit Unions throughout the Buleleng Regency. Data collection techniques using survey methods with questionnaires. Analysis of research data was carried out by multiple linear regression analysis techniques. The results of regulatory intervention research and information clarity have a significant positive effect on the implementation of Credit Union budgets. So that regulatory intervention and information clarity are important in the preparation of Credit Union budgets.

scholarly journals Are characteristics of sharia supervisory boards able to improve the performance of islamic banking?

2019 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Ratna Fitriana ◽  
Agung Yulianto ◽  
Badingatus Solikhah
Keyword(s):  
Financial Performance ◽  
Linear Regression Analysis ◽  
Supervisory Board ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Islamic Banking ◽  
Supervisory Boards ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

<p><strong>Purpose</strong> - The purpose of this study was to examine the effect of characteristics of Sharia Supervisory Board (DPS) such as DPS scientific background, dual positions of DPS, and the number of supervision days on the performance of Islamic banking. This paper also analyze profit sharing financing as an intervening variabl</p><p><strong>Method</strong> - The population of this study is Islamic Banks in Indonesia in 2012-2017 are 13 sharia bank. The selection of samples in this study using purposive sampling method and selected 8 banks. The data was analyzed using multiple linear regression analysis, path analysis, and sobel test.</p><p><strong>Result</strong> - The results showed that the number of DPS supervision days has a positive effect on the Sharia financial performance, multiple positions of DPS have a positive effect on profit sharing financing. The profit sharing financing is not able to mediate the relationship of the characteristics of the Sharia Supervisory Board to the Sharia financial performance.</p><p><strong>Implication</strong> - Islamic Commercial Banks in Indonesia suggest to improve the financial performance in accordance with sharia principles.</p><p><strong>Originality</strong> - This research is the first study that used intervening variable profit sharing financing.</p>

scholarly journals PENGARUH PERPUTARAN KAS DAN PEMBERIAN KREDIT PRODUKTIF TERHADAP PROFITABILITAS SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PT. BPR RAGA SURYA NUANSA PONOROGO)

2020 ◽  
Vol 2 (2) ◽  
Author(s):  
Dini Nurrahmawati ◽  
Titi Rapini ◽  
Edi Santoso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Positive Impact ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Cause And Effect ◽  
Company Value ◽  
Relationship Of ◽  
Positive Effect

The purpose of this study was to determine the effect of Cash Turnover and Earning Credit on Profitability and Impact on Company Value at PT. BPR RAGA SURYA NUANSA PONOROGO by using Multiple Linear Regression Analysis and Path Analysis techniques as a correlation of cause and effect relationships. Based on the results of the analysis and discussion described, it can be seen that 1). Cash velocity has a positive effect on the profitability of ROE and ROA. 2). Provision of Earning Loans has a positive effect on ROE and ROA profitability. 3). ROE and ROA profitability has a positive effect on Company Value. 4). Cash circulation and lending together have a positive effect on profitability. 5). The Cause and Effect Relationship of Cash Turnover and Earning Credit and Profitability to Company Value has a positive impact on the company.

Pengaruh Rasio Keuangan terhadap Profitabilitas pada Perusahaan

2021 ◽  
Vol 1 (1) ◽  
pp. 21-29
Author(s):  
Amalia Amanda Hidayah ◽  
Eti Kurniati ◽  
Farid H. Badruzzaman
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Analysis Techniques ◽  
Operational Costs ◽  
Net Interest Margin ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Positive Effect ◽  
Interest Margin

Abstract. This study used a sample of 6 companies. The research objective was to determine the effect of Non Performing Loans (NPL), Operational Costs on Operational Income (OCOI), Net Interest Margin (NIM), Loan to Deposits Ratio ( LDR) and Capital Adequacy Ratio (CAR) to profitability (ROA). Problem solving using multiple linear regression analysis techniques. Based on the analysis, it is known that NPL and LDR have a significant negative effect on profitability (ROA), while CAR have a significant positive effect on profitability (ROA). Abstrak. Penelitian ini menggunakan sampel sebanyak 6 perusahaan. Tujuan penelitian untuk mengetahui pengaruh Non Performing Loan (NPL), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Net Interest Margin (NIM), Loan to Deposits Ratio (LDR) dan Capital Adequacy Ratio (CAR) terhadap profitabilitas (ROA). Pemecahan masalah menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis maka diketahui bahwa NPL dan LDR berpengaruh negatif signifikan terhadap profitabilitas (ROA), sedangkan CAR berpengaruh positif signifikan terhadap profitabilitas (ROA).

scholarly journals The role of working experience moderating the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decision of tax consultants in Bali area

2019 ◽  
Vol 6 (3) ◽  
pp. 18-28 ◽  
Author(s):  
I Putu Indra Wiguna ◽  
Ketut Yadnyana
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Work Experience ◽  
Survey Methods ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Ethical Decisions ◽  
Positive Effect

This study aims to examine the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on ethical decisions of tax consultants with work experience as moderating variables. The population in this study were all registered tax consultants in the Bali Region who had practice licenses in accordance with the Directory of Indonesian Tax Consultants Association in 2018 as many as 58 people. The research sample was determined by purposive sampling method and based on the specified criteria obtained a total sample of 41 people. Research data was collected through survey methods with questionnaire techniques. The data analysis technique used in the study was multiple linear regression analysis and moderated regression analysis. The results showed that the variables of emotional intelligence had a positive effect on ethical decisions, intellectual intelligence had a positive effect on ethical decisions, and spiritual intelligence had a positive effect on ethical decisions. Work experience moderates the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decisions of tax consultants.

scholarly journals The Influence of the Application of Marketing Mix on the Purchase Decision of Prospective Consumers of Grand Cempaka Housing

2020 ◽  
Author(s):  
Gesang Sudrajad ◽  
J.E Sutanto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Marketing Mix ◽  
Marketing Strategies ◽  
Purchase Decision ◽  
Relationship Of ◽  
The Relationship

The purpose of this study was to examine the effect of simultaneous and partial marketing mix on the purchase decision of prospective consumers of Grand Cempaka Housing.This research uses quantitative methods, and is a survey research from the types of explanatory research whose focus is placed on relational research: studying the relationship of variables. The object of research is the residents of Pasuruan City and the sample in this study is the Prospective Consumer of Grand Cempaka Housing. Data analysis uses multiple linear regression analysis methods.The results of the analysis show that Products, Prices, Places and Promotions simultaneously have a significant effect on the Decision of Purchasing Prospective Consumers of Grand Cempaka Housing. This shows that the marketing mix is one of the marketing strategies that should be considered so that the implementation of the marketing strategy can run successfully because the elements in the marketing mix influence each other. Variables in the marketing mix which include Products, Prices, Places and Promotions partially have a significant effect on the Decision of Purchasing Prospective Consumers of Grand Cempaka Housing. Keywords: marketing mix; purchase decision; property; housing

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

scholarly journals Plastic Industry and World Environmental Problems

2020 ◽  
Vol 202 ◽  
pp. 05020
Author(s):  
Shanty Oktavilia ◽  
Mita Hapsari ◽  
Firmansyah ◽  
Andryan Setyadharma ◽  
Indah Fajarini Sri Wahyuningsum
Keyword(s):  
Co2 Emission ◽  
Linear Regression Analysis ◽  
Plastic Waste ◽  
Analysis Tool ◽  
World Community ◽  
Plastic Industry ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect ◽  
Plastics Industry

The problem of managing plastic waste is the focus of the entire world today. Mismanaged plastics make a significant contribution to the increase in carbon emissions as a result of the release of plastic chemicals that are exposed to sunlight or are burned. The plastics industry which continues to experience an increase in production makes plastic waste continue to increase from year to year. This study aims to determine the relationship of the effect of the amount of plastic production on increasing the amount of co2 emission carbon at the global level using a simple linear regression analysis tool. The results showed that the production of plastics had a positive and significant effect, which meant that the higher the plastics produced by the plastics industry, the higher the amount of CO2 emission carbon. Similarly, the GDP per capita variable, showed positive and significant results. this means that the income pattern of the world community still has a positive effect on environmental degradation.

scholarly journals Pengaruh Kualitas Pelayanan, Pemahaman Peraturan dan Sanksi Perpajakan Pada Kepatuhan WPOP

2019 ◽  
Vol 29 (2) ◽  
pp. 503
Author(s):  
I Made Yoga Widian ◽  
I Ketut Jati
Keyword(s):  
Quality Of Service ◽  
Regression Analysis ◽  
Service Quality ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Government Revenue ◽  
Analysis Techniques ◽  
Positive Effect

One way to increase government revenue from the tax sector is by increasing taxpayer compliance itself. The purpose of this study was to determine the effect of service quality, understanding of regulations and taxation sanctions on individual taxpayer compliance registered at North Badung KPP Pratama. The study was conducted at the KPP Badung Utara in 2018. The sample selection was 100 taxpayers using the Slovin formula. Data collection was carried out by distributing questionnaires to WPOP registered in North Badung KPP Pratama and the analysis techniques using multiple linear regression analysis. Based on the results of the analysis, it is known that service quality, understanding of regulations and taxation sanctions have a positive effect on individual taxpayer compliance registered in North Badung KPP Pratama, with the value of calculating each variable greater than the label, and having a significance value greater than 0.05. Keywords : Quality Of Service;  Understanding Of Tax Regulations; Tax Sanctions; Individual Taxpayer Compliance.

scholarly journals Pengaruh Kesadaran WP, Kualitas Pelayanan, Kewajiban Moral, Sanksi, Pemeriksaan Pada Kepatuhan WP Hotel BAPENDA Badung

2019 ◽  
Vol 28 (2) ◽  
pp. 1464
Author(s):  
Putu Arisna Dewi ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moral Obligations ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Awareness Service

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations. Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.

scholarly journals Peran Baitul Maal Wat Tamwil (BMT) Husnayain Terhadap Perkembangan Usaha Mikro Kecil dan dan Menengah

2017 ◽  
Vol 1 (1) ◽  
pp. 68-89
Author(s):  
Sumardi Sumardi ◽  
Zulpahmi Zulpahmi
Keyword(s):  
Small And Medium Enterprises ◽  
Hypothesis Test ◽  
Survey Methods ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Significance Level ◽  
Medium Enterprises ◽  
Positive Effect

This study aims to determine the role of Baitul Maal Wat Tamwil (BMT) Husnayain Against the Development of Micro Small and Medium Enterprises (UMKM). In the study used survey methods by taking samples from the population. The sample in this research is Baitul Maal Wat Tamwil (BMT) Husnayain customer, with 65 respondents. Data processing techniques and data analysis used are validity test, reliability test, classical assumption test, multiple linear regression analysis, hypothesis test, and coefficient of determination. ttabel sebesar 1,998 dan signifikansi sebesar 0,004 < 0,05, sedangkan pembiayaan murabahah berpengaruh positif terhadap perkembangan usaha mikro">Based on the results of the discussion of al-qardhul al-hasan financing has a positive effect on the development of micro, small and medium enterprises small and medium with a tcount of 2,962> ttable of 1.998 and significance of 0.004 <0.05, while murabahah financing has a positive effect on the development of micro enterprises ttabel sebesar 1,998 dan signifikansi sebesar 0,046 < 0,05, dan pembiayaan mudharabah berpengaruh positif terhadap perkembangan usaha mikro, kecil dan menengah kecil dan menengah menunjukkan thitung sebesar 4,713 > ttabel sebesar 1,998 dan signifikansi">, Small and medium-sized small and medium enterprises shows t count of 2.195> ttable of 1.998 and significance of 0.046 <0.05, and mudharabah financing has a positive effect on the development of micro, small and medium enterprises small and medium scale shows tcount of 4.713> ttable of 1.998 and significance Ftabel 3,15 dan tingkat signifikansi sebesar 0,000 < 0,05 dengan demikian dapat dikatakan bahwa al-qardhul al-hasan, murabahah dan mudharabah secara bersama-sama berpengaruh signifikan terhadap perkembangan">0.000 <0.05, simultaneously that the value of Fcount 67,809> Ftable 3.15 and the significance level of 0.000 <0.05 thus it can be said that al-qardhul al-hasan, murabaha and mudaraba together significantly influence the development micro small and Medium Enterprises. Keywords; Financing of al-qardhul al-hasan; murabaha; mudaraba; and micro and small business (UMKM)

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