PENGARUH SHARIAH GOVERNANCE DAN ISLAMIC SOCIAL REPORTING TERHADAP KUALITAS TATA KELOLA PERBANKAN SYARIAH

2019 ◽  
Vol 4 (1) ◽  
pp. 96
Author(s):  
Andika Rendra Bimantara ◽  
I Gusti Ayu Agung Omika Dewi
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Reporting Quality ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Coefficient Of Determination ◽  
Islamic Banking ◽  
Self Assessment ◽  
Shariah Governance

The Infuence of Shariah Governance and Islamic Social Reporting on the Quality of Syariah Banking Governance.This study aims to determine whether shariah governance and islamic social reporting affect the quality of islamic banking governance in Indonesia. Data were collected using documentation method. The population used in this study was all Islamic banking listed in the Directory of Bank Indonesia. Purposive sampling method was applied to determine the sample. The analytical method used is quantitative analysis, namely multiple linear regression analysis using SPSS test. The results of the F test show that shariah governance and islamic social reporting influence the quality of islamic banking governance. While the results of the t test show that 1) shariah governance influences the quality of sharia banking governance 2) islamic social reporting influences the quality of sharia banking governance. The coefficient of determination () is 0.672, which means that the influence of the independent variables on the dependent variable is 67.2%. Whereas 32.8% is explained by other factors not tested in this study.Keywords: shariah governance, islamic social reporting, quality of islamic banking governance, self assessment

scholarly journals Determinan Kualitas Hasil Audit Aparat Inspektorat dalam Keuangan Daerah Provinsi Nusa Tenggara Barat

2021 ◽  
Vol 2 (2) ◽  
pp. 135-148
Author(s):  
Defel Septian ◽  
R . Ayu Ida Aryani ◽  
Muliani Muliani
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Internal Auditors ◽  
Independent Variables ◽  
Audit Result

This study used 20 internal auditors of West Nusa Tenggara Inspectorate Apparatus as sample, determined based on saturated or census sampling method. This study uses multiple linear regression analysis with the quality of local government internal audit results as the dependent variable as well as the independence, integrity and competence of internal auditors as independent variables. The results of this study indicate that there is positive and partial influence between the independence and auditor integrity to the audit quality. Meanwhile, the study found that competence has no positive and significant influence on the quality of audit result. The coefficient of determination indicates that the independent, integrity and competence simultaneously affect the dependent variable (the quality of audit result) of 41,5%, while the remaining 58,5% influenced by other factors.

scholarly journals Pengaruh Iklan Islami Terhadap Minat Beli Calon Konsumen Matahari Dept. Store di Jawa Tengah

2019 ◽  
Vol 7 (2) ◽  
pp. 143
Author(s):  
Saifudin Saifudin
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Advertising Message ◽  
Central Java ◽  
Analysis Technique ◽  
Simultaneous Influence ◽  
Central Java Province

<p>The purpose of this research is to find out the influence of Islamic advertising (Islamic advertising messages, Islamic story illustrations and Muslim advertising stars) Mahatahari Dept. Store against the buying interest of prospective Mahatahari Dept. Store in Central Java. This research was conducted in Central Java Province with a sample size taken as many as 120 respondents with a purposive sampling method. Data was collected by distributing questionnaires using the Likert scale to measure 13 indicators. The analysis technique used is multiple linear regression analysis. The results of the study found that Islamic advertising messages, illustrations of Islamic stories and Muslim advertising stars had a positive and significant effect on consumers' buying interest. Based on the calculation of the coefficient of determination, it can be explained that the simultaneous influence of Islamic advertising message variables, illustrations of Islamic stories and Muslim advertising stars on consumer buying interest. While the partial results of the illustrative variable of Islamic stories and Muslim advertising stars have a positive and significant effect on consumer buying interest, but Islamic advertising message variables have no effect on buying interest.</p>

scholarly journals Pelayanan Fiskus, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Semarang

2018 ◽  
Vol 7 (2) ◽  
pp. 118
Author(s):  
Andi Wijayanto
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Subjective Norms ◽  
Assessment System ◽  
The Self ◽  
Research Approach ◽  
Self Assessment ◽  
Future Studies

This study was conducted to analyze the performance of the service of tax authorities, Taxation Services and Tax Compliance of taxpayers and the influence tax authorities Services and Taxation Services to the personal taxpayer compliance in Semarang District. The study using a survey research approach. The population in this study were all individual taxpayers in the district of Semarang. Sampling method using judgment sampling with a sample of 100 taxpayers. Methods of data collection using questionnaires, interviews, and documentation. Data analysis using multiple linear regression analysis. The study concluded that: (a) variable of tax authorities service had no significant effect on the variable Taxpayer Compliance; (b) Taxation Services has positive and significant effect on Taxpayer Compliance; (c) variable service of tax authorities and Taxation Services simultaneously have significant effect on Taxpayer Compliance. The research suggestions: (a) taxation socialization should be increased so that all taxpayers know that they have choices and ease to report SPT; (b) Tax Officer must more Proactive and communicative to the taxpayers; (c) rewards and punishments apply to the taxpayer in accordance with the legislation in force; (d) variable service of tax authorities and Taxation Service has simultaneously contributed influences on taxpayer compliance is relatively small at only 16.7 percent. It is therefore recommended for future studies to examine several other factors, such as the understanding of the self-assessment system, education level, income level, tax penalties, or because of attitudes, subjective norms, and perceived behavioral control.Penelitian ini dilakukan dengan tujuan untuk menganalisis kinerja Pelayanan Fiskus, Pelayanan Perpajakan dan Kepatuhan Wajib Pajak serta pengaruh Pelayanan Fiskus dan Pelayanan Perpajakan Wajib Pajak terhadap kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Semarang. Penelitian menggunakan pendekatan survey. Populasi dalam penelitian ini adalah seluruh WP Orang Pribadi (OP) di Kabupaten Semarang. Metode penarikan sampel dilakukan dengan teknik judgement Sampling dengan jumlah sampel 100 WP. Metode pengumpulan data menggunakan Kuesioner, Wawancara, dan Dokumentasi. Analisis menggunakan analisis regresi linier berganda. Penelitian menyimpulkan bahwa: (a) Pelayanan Fiskus tidak berpengaruh signifikan terhadap variabel Kepatuhan WP; (b) Pelayanan Perpajakan berpengaruh positif dan signifikan terhadap variabel Kepatuhan WP; (c) Variabel Pelayanan Fiskus dan Pelayanan Perpajakan secara simultan berpengaruh signifikan terhadap Kepatuhan WP. Saran-saran penelitian: (a) Sosialisasi media penyampaian SPT dan penyuluhan perpajakan harus ditingkatkan agar semua WP mengetahui bahwa mereka memiliki pilihan-pilihan dan kemudahan dalam menyampaikan SPT; (b) Petugas Pajak harus Lebih Proaktif dan Komunikatif kepada para WP; (c) menerapkan reward dan punishment kepada WP sesuai dengan peraturan perundang-undangan yang berlaku; (d) Variabel Pelayanan Fiskus dan Pelayanan Perpajakan secara simultan memiliki kontribusi pengaruh terhadap kepatuhan WP yang terbilang kecil yaitu hanya 16,7 persen. Oleh karena itu bagi penelitian selanjutnya disarankan untuk meneliti beberapa faktor lain, misalnya adalah pemahaman terhadap sistem self assessment, tingkat pendidikan, tingkat penghasilan, sanksi perpajakan, atau karena faktor sikap, norma subyektif, dan kontrol perilaku yang dipersepsikan.

scholarly journals Pengaruh Kualitas Pembelajaran, Kualitas Tutor dan Motivasi Terhadap Prestasi Belajar Mahasiswa Universitas Terbuka Palembang

2020 ◽  
Vol 1 (2) ◽  
pp. 16-29
Author(s):  
Heldiono Heldiono ◽  
Indawan Indawan ◽  
Sakdiah Wati
Keyword(s):  
Student Achievement ◽  
Student Learning ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Learning Motivation ◽  
Coefficient Of Determination ◽  
Multiple Regression Equation ◽  
Research Approach ◽  
Learning Achievement

This study aims to determine the effect of learning quality, tutor quality and motivation both jointly and partially on student achievement at the Palembang Open University (Pokjar Pangkalan Lampam - Tulung Selapan. The research approach is quantitative research with associative research type. The population of this study is 186. students. The sampling method for probability with the Stratified Random Sampling method. The sample of this study was calculated using the Slovin formula with an error rate of 10%, the number of samples was 65 students as respondents. The first sample was tested using the Instrument Validity Test and the Instrument Reliability Test. The analysis model used in this study is multiple linear regression analysis. The regression calculation can be Y = -1.649 + 0.567X1 + 0.351X2 + 0.457X3. Interpretation of the multiple regression equation regarding the influence of the Learning Quality Variables (X1), Tutor Quality (X2) and Learning Motivation (X3), on Student Learning Achievement (Y). The results of the calculation of the three coefficients of the independent variable are positive, this indicates a positive linear relationship (unidirectional), meaning that the quality of learning, quality of tutors and learning motivation, the better, the better the student achievement. Obtained a correlation coefficient (R) of 0.712, with a level of closeness between variables of 0.712 which is in the interpretation of the correlation value (0.60-0.799) means that the relationship between the two variables is significant and the level of closeness is strong. The coefficient of determination value R2 = 0.507, which means that the variables of Learning Quality, Tutor Quality, and Learning Motivation are able to explain the Student Learning Achievement Variables of 0.507 or 50.7%, while the remaining 49.3% is explained by other factors not examined.

scholarly journals ANALISIS KUALITAS PELAYANAN, PENANGANAN KOMPLAIN DAN CITRA RUMAH SAKIT TERHADAP KEPUASAN PENGGUNA KARTU BPJS DI RUMAH SAKIT DR. OEN SURAKARTA

2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Fildza Hashifa Tazkiya ◽  
Ida Aryati Diah PW ◽  
Ratna Damayanti
Keyword(s):  
Quality Of Service ◽  
User Satisfaction ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Data Retrieval ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Complaint Handling

The research aims to identify and explain the effect either simultaneously or partially quality of service, complaint handling and image of the hospital against BPJS card user satisfaction in the hospital Dr. Oen Surakarta. This study uses a quantitative research design. The population is the entire card users BPJS in the hospital Dr. Oen Surakarta whose number is infinite. Samples of 100 respondents by sampling using purposive sampling method. A questionnaire was used for data retrieval. Data analysis techniques in this study using multiple linear regression analysis. The results showed that the F test the quality of service, handling complaints and hospital image simultaneously and significantly affect user satisfaction BPJS card at the hospital Dr. Oen Surakarta. T-test results showed that the quality of services and significant impact on user satisfaction BPJS card. Handling complaints had no effect, and to the satisfaction of BPJS card users. the image of the hospital had no effect, and to the satisfaction of BPJS card users. The coefficient of determination indicates the quality of service, complaint handling and image of the hospital has the effect of 59% of the card user satisfaction BPJS in the hospital Dr. Oen Surakarta. Keywords: Quality of Service, Complaint Handling, Image Hospital, User Satisfaction BPJS Cards

scholarly journals Sharia Marketing and Employee Intelligence on Public Trust in Indonesian Islamic Banking

2021 ◽  
Vol 11 (1) ◽  
pp. 12-18
Author(s):  
Muhammad Rijalus Sholihin ◽  
Imam Abrori
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Banking System ◽  
Public Trust ◽  
Multiple Linear Regression Analysis ◽  
Marketing Strategies ◽  
Coefficient Of Determination ◽  
Public Confidence ◽  
Islamic Banking ◽  
Strategic Process

The development of the Islamic banking system in Indonesia is carried out by a dual banking system within the framework of the Indonesian Banking Architecture (API). This has received a good response from the community so that it can create progressive trust. In addition to the sharia system label, there are several aspects that are thought to be factors in increasing public trust, including sharia marketing strategies and employee intelligence. The strategic process is the main pillar in gaining public attraction and trust. Likewise with the capabilities or intelligence of employees which can increase public trust. For this reason, this study aims to examine and analyze Islamic marketing and employee intelligence as an effort to increase public confidence in Islamic banking in Indonesia. This research was conducted in Jember Regency with a sample size of 100 respondents. The analytical method used is multiple linear regression analysis. The results of this study indicate that Islamic marketing has a significant and significant effect on public trust in Islamic banking, while employee intelligence does not show an effect on public trust in Islamic banking. The coefficient of determination obtained with an R Square value of 7.8%, this shows that public trust can be explained by the existence of Islamic marketing and the intelligence of Islamic marketing employees and employee intelligence.

scholarly journals ANALISIS PENGARUH LINGKUNGAN KERJA, PROMOSI JABATAN DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA CV. KESUMA JAYA MEDAN

2020 ◽  
pp. 187-201
Author(s):  
Sahat Simbolon
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Working Environment ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Performance Variable ◽  
Validation Test ◽  
Job Promotion

This study aims to determine the effect of working environment, job promotion and compensation on the employee’s performance at CV. Kesuma Jaya Medan. This research is conducted at CV. Kesuma Jaya Medan for 8 (eight) months periode of time, starting from January 2019 until August 2019. This study is using stratified random sampling method. The population in this study is the employees in CV. Kesuma Jaya Medan as many as 106 people. The number of sample obtained is 84 people. Methods of data collection in this study is using questionnaires to collect the data for working environment, job promotion, compensation and employee’s performance variable. The technique of data analysis used is validation test, reliability test, description analysis, classic assumption test, multiple linear regression analysis, multiple linear correlation coefficient testhypotesis test partially and simultaneously and coefficient determination. From the description analysis of working environment, job promotion, compensation and employee’s performance variable have been in good category. Partially, working environment, job promotion and compensation has a positive and significant effect on employee’s performance in CV. Kesuma Jaya Medan in which tcount  ttable Simultaneously, there is a positive and significant effect of working environment, job promotion and compensation on employee’s performance in CV. Kesuma Jaya Medan in which Fcount Ftable.. From the coefficient of determination, employee’s performance influenced by working environment, job promotion and compensation by 0,728 or 72,8%. While the remaining 0,272 or 27,2% of employee’s performance is influenced by other variables that are not observed in this study, example leadership, working comitment, organizational culture, etc

scholarly journals Pengaruh Financing to Deposit Ratio (FDR) dan Non-Performing Financing (NPF) terhadap Bagi Hasil Deposito Mudharabah pada Bank Syariah Mandiri

2018 ◽  
Vol 8 (1) ◽  
pp. 98
Author(s):  
Achmad Agus Yasin Fadli
Keyword(s):  
Significant Influence ◽  
Linear Regression Analysis ◽  
Banking System ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Positive Influence ◽  
Coefficient Of Determination ◽  
Islamic Banking ◽  
Negative Effect ◽  
Banking Institutions

<em>Along with the development of sharia banking institutions in Indonesia, the more types of services provided by these Islamic banking institutions. This study focuses on internal factors, such as Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF), because of the presumption that these factors have the most significant influence on profit-sharing that exist in the Islamic banking system. This study aims to determine the effects of Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF) variables on Mudharabah Deposits of PT Bank Syariah Mandiri, both partially and simultaneously for the 2011-2017 period. The sample used in this study is PT Bank Syariah Mandiri in Indonesia by using multiple linear regression analysis which is processed using SPSS (Statistical Product Services and Solutions) software version 24. The results of this study state that FDR has a negative effect on profit sharing of Mudharabah Deposits, while NPF has a positive influence on the profit sharing of Mudharabah Deposits. These results also indicate that simultaneously the Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF) variables have a significant influence on the profit sharing of PT Bank Syariah Mandiri Mudharabah Deposits for the period 2011-2017. This is supported by the results of the coefficient of determination. The coefficient is 0.673 or 67.3% of profit sharing of the Mudharabah Deposits are influenced by the FDR and NPF variables, and the remaining 32.7% is influenced by other variables not used in this research model.</em>

scholarly journals Pengaruh Layanan Samsat Corner, Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor

2019 ◽  
Vol 29 (2) ◽  
pp. 630
Author(s):  
Laila Susanti ◽  
Putu Ery Setiawan
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Positive Effect

This research was conducted at the Joint Office of SAMSAT Denpasar. The number of samples used in this study were 100 respondents with a sampling technique that is proportionate stratified random sampling method. Data collection in this study was conducted by a questionnaire method with data analysis technique used is multiple linear regression analysis. The results showed that SAMSAT corner service, taxpayer awareness, tax socialization, and service quality had a positive effect on motor vehicle taxpayer compliance. This means that the better SAMSAT corner service, awareness of taxpayers, tax socialization, and quality of service will also increase motor vehicle taxpayers compliance in terms of meeting their tax obligations. Keywords : SAMSAT Corner Service; Taxpayer Awareness; Tax Socialization; Service Quality; Motor Vehicle Taxpayer Compliance.

scholarly journals PENGARUH KUALITAS PERGURUAN TINGGI, LOKASI DAN BIAYA TERHADAP KEPUTUSAN KULIAH DI IAIN SURAKARTA

2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Hapsari Nawaningsih ◽  
Eny Kustiyah ◽  
Ida Aryati
Keyword(s):  
Random Sampling ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Tertiary Institutions ◽  
Quality Value

This study aims to determine and explain the effects of both the simultaneous and partial quality of tertiary institutions, locations and costs on college decisions at IAIN Surakarta. Type of quantitative research, the source of the data comes from respondents (Primary Data) and from Surakarta IAIN documents (Secondary Data). This study took the population of 2018 semester 2 students of IAIN Surakarta and a sample of 100 people taken randomly from all faculties (Random Sampling). Data analysis uses multiple linear regression analysis. The results of this study indicate that the quality of tertiary institutions, location and cost have a simultaneous and significant effect on college decisions at IAIN Surakarta as evidenced by the Sig 0,000 and Fcount of 28,984. In the t test of quality, location and cost have a positive and significant effect on college decisions at IAIN Surakarta with a quality value of Sig 0,000 and tcount of 4,627, location values of Sig 0,001 and tcount of 3,541 and cost of Sig of 0.009 and tcount of 2,667. Based on the coefficient of determination test contributed 45.9% to the decision of college at IAIN Surakarta while the rest are other factors outside this study. Keywords: quality, location, costs and college decisions

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