scholarly journals Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah

2021 ◽  
Vol 5 (2) ◽  
pp. 95-109
Author(s):  
Rekno Sawiji Lestari ◽  
Saiful Anwar
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Commercial Banks ◽  
Research Method ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Quantitative Approach ◽  
Purposive Sampling ◽  
Moderating Variables

The purpose of this study was to show the effect of mudharabah, musyarakah, and profit-sharing ratios on profitability with non-performing financing as moderating variables in Islamic commercial banks. This research method was designed using a quantitative approach. The sample used in this study was nine banks with a sampling technique using purposive sampling. The analytical method used is multiple linear regression. The results showed that mudharabah financing had a positive and significant effect on profitability, musyarakah financing and profit-sharing ratio did not affect profitability. Non-performing financing can moderate the effect of mudharabah financing and profit-sharing ratio but cannot moderate the effect of musyarakah financing on profitability. This research practically develops financing that can increase profitability and reduce non-performing financing to reduce losses for Islamic Commercial Banks.

scholarly journals Faktor-Faktor Yang Mempengaruhi Return Bagi Hasil Deposito Mudharabah (Studi Empiris Pada Bank Umum Syariah Di Indonesia Tahun 2012-2016)

2019 ◽  
Vol 6 (1) ◽  
pp. 63-89
Author(s):  
Khairul Umuri ◽  
Endang Ahmad Yani ◽  
Abdi Triyanto
Keyword(s):  
Panel Data ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Operating Income ◽  
Purposive Sampling ◽  
Islamic Bank ◽  
Independent Variable

This research aims to test the influence of Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and operating income against operating expenses return for the results on the Mudharabah deposit a public Bank Syariah 2012-2016 period. The object of this research is full-fledged Islamic Bank in Indonesia. Sampling is done by purposive sampling technique so that the retrieved 9 samples of full- fledged Islamic Banks during period 2012-2016. Methods of analysis used in this study was multiple linear regression using panel data that help by using Eviews9. The results of this study indicate that simultaneously independent variable has no effect significantly to the rare of profit sharing deposito mudharaba in islamic bank. While partially, FDR and the NPF has no effect significantly to the rare of profit sharing deposito mudharaba in islamic bank, and BOPO has positive significantly effect to the rare of profit sharing deposito mudharaba in islamic bank.

scholarly journals Pengaruh Komitmen, Komunikasi Dan Penanganan Masalah Terhadap Kepercayaan Nasabah Pada Bank Jatim Cabang Banyuwangi

2020 ◽  
Vol 16 (2) ◽  
pp. 311-325
Author(s):  
Angga Ade Permana ◽  
Muhammad Firdaus ◽  
Muhaimin Dimyati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Sampling Technique ◽  
T Test ◽  
Coefficient Of Determination ◽  
F Test ◽  
Purposive Sampling ◽  
Communication Problem ◽  
Customer Trust

This study analyzes the effect of commitment, communication, and problem handling on customer trust. The purpose of this study is to test and analyze commitment, communication, and handling problems to customer trust simultaneously or partially. The sampling technique in this study is nonprobability sampling and uses purposive sampling. The sample in this study amountedto 125 sample respondents to customers. The research method used in this study is multiple linear regression, t-test, f test,and the coefficient of determination R2. based on the results of the study indicate that the variables commitment (𝑋1), communication(𝑋2), and problem handling (𝑋3) simultaneously influence the customer's trust and commitment variable (𝑋1) and problem handling (𝑋3) partially effect on customer trust while communication (𝑋2) has no partial effect on customer trust in the East Java bank in Banyuwangi. Keywords:commitment, communication, problem handling,andtrust

scholarly journals KOMITMEN TERHADAP ORGANISASI DILIHAT DARI KEADILAN KOMPENSASI STUDI KASUS DI SALAH SATU RUMAH SAKIT SWASTA DI KOTA SEMARANG

2019 ◽  
Vol 11 (02) ◽  
pp. 128-140
Author(s):  
Ariyani Indriastuti ◽  
TH Susetyarsi
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Pension Insurance ◽  
Purposive Sampling

The Purpose of the research is to determine the effect of fairness compensation on organizational commitment. Fairness of compensation is indicated by salary, incentives, bonuses, benefits, insurance and pension guarantees. This research is a causal associative research using a quantitative approach. The sample of this study was nurses in one hospital at  Semarang City. Data collection using questionnaires and interviews, the sampling technique is purposive sampling obtained 81 samples. Data analysis using multiple linear regression. The research indicate that: 1) Salary has no significant effect on organizational commitment, 2). Incentives have a positive and significant effect on organizational commitment. 3). bonuses have a positive and significant impact on organizational commitment. 4). Allowances have a positive and significant effect on organizational commitment. 5). Insurance has no significant effect on organizational commitment. 6). Pension insurance has a positive and significant effect on organizational commitment.

scholarly journals Model Kepatuhan Pajak Berbasis Sanksi Pajak, Tax Amnesty, dan Pengetahuan Pajak

2019 ◽  
Vol 2 (1) ◽  
pp. 60
Author(s):  
Rizal Nasrullah Al Abbas ◽  
Tumirin Tumirin
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Purposive Sampling ◽  
Tax Amnesty ◽  
Data Analysis Technique ◽  
Analysis Technique

This study aims to determine the effect of tax sanctions, tax amnesty, tax knowledge on the level of personal taxpayer compliance. This study uses a quantitative approach. The sample in this study was 80 WPOP registered in North Gresik Small Taxpayer Office using a purposive sampling technique. The data analysis technique uses multiple linear regression. The results of this study indicate that there is a significant effect of tax sanctions on WPOP taxpayer compliance which is registered at North Gresik KPP. There is no effect of tax amnesty on WPOP taxpayer compliance registered at North Gresik Small Tax Office. Tax knowledge has a significant effect on WPOP taxpayer compliance that is registered at North Gresik KPP.

scholarly journals ISLAMIC SOCIAL REPORTING (ISR) PADA PERBANKAN SYARIAH DI INDONESIA

2021 ◽  
Vol 18 (1) ◽  
pp. 65-73
Author(s):  
Lulu amalia Nusron ◽  
Rani eka Diansari
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Social Reporting ◽  
Islamic Banking ◽  
Company Size ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Research Period

This study aims to determine Profitability, Liquidity, Company Size, and Leverage on Islamic Social Reporting (ISR) in Islamic Banking in Indonesia. The research period is 2016-2019. This study uses a quantitative approach. The population is all sharia banking in Indonesia registered with the OJK in 2016-2019. The sample was determined by purposive sampling technique, so that there were 32 financial reports from 8 BUS. Analysis makes use of multiple linear regression. The results concluded that (1) Profitability has no effect on Islamic Social Reporting. (2) Liquidity has no effect on Islamic Social Reporting. (3) Company size has no effect on Islamic Social Reporting. (4) Leverage affects Islamic Social Reporting. (5) Company age has no effect on Islamic Social Reporting. (6) Islamic Governance Score has no effect on Islamic Social Reporting.   Keywords: Profitability, Liquidity, Company Size, Leverage, Company Age, Islamic Governance Score, Islamic Social Reporting (ISR) Disclosure.

scholarly journals PENGARUH SIKAP DAN NORMA SUBYEKTIF TERHADAP MINAT MAHASISWI UNIVERSITAS TADULAKO MEMBELI LIPSTIK MEREK LA TULIPE

2017 ◽  
Vol 3 (2) ◽  
pp. 159-168
Author(s):  
Dita Amaliah ◽  
Wahyuningsih Wahyuningsih ◽  
Syamsul Bachri Daeng Parani
Keyword(s):  
Linear Regression ◽  
Computer Program ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Sampling Technique ◽  
Subjective Norm ◽  
Subjective Norms ◽  
Student Interest ◽  
Purposive Sampling ◽  
The University

The purpose of this study is to learn and increase student’s interest in Tadulako University on purchasing brand lipstick La Tulipe. The variables of this research are attitude (X1) and subjective norm (X2), and the dependent variable is interest (Y). The research method used in this study is descriptive causal method with 61 sample and purposive sampling technique and method of analysis, Multiple Linear Regression with the help of computer program SPSS for windows, Release 16.0. The results showed that : 1). Subjective Attitudes and Norms Simultaneously Significantly Affects Student Interest The University of Tadulako buys La Tulipe brand lipstick; 2). Attitudes partially significant effect on Student Interest TadulakoUniversity bought brand lipstick La Tulipe; 3). Subjective Norms partially significant effect on Student Interest University Tadulako buy brand lipstick La Tulipe.Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh sikap dan norma subyektif secara serempakdan parsial terhadap minat Mahasiswi Universitas Tadulako membeli lipstick merek La Tulipe. Variabel penelitian ini yaitu sikap (X1) dan norma subyektif (X2). Sedangkan variabel dependen yaitu minat (Y). Metode penelitian yang digunakan adalah metode deskriptif kausal dengan jumlah sampel 61 orang dengan teknik purposive sampling dan Metode analisis, Regresi Linear Berganda dengan bantuan program komputer SPSS for windows, Release 16.0. Hasil penelitian menunjukan bahwa: 1). Sikap dan Norma Subyektif secaraserempak berpengaruh signifikan terhadap Minat Mahasiswi Universitas Tadulako membeli lipstick merek La Tulipe; 2). Sikap secara parsial berpengaruh signifikanterhadap Minat Mahasiswi Universitas Tadulako membeli lipstick merek La Tulipe; 3). Norma Subyektif secara parsial berpengaruh signifikanterhadap Minat Mahasiswi Universitas Tadulako membeli lipstick merek La Tulipe.

scholarly journals PENGARUH PENERAPAN PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) PADA PERUSAHAAN PEMBIAYAAN KOTA BENGKULU

2019 ◽  
Vol 8 (3) ◽  
pp. 135-144
Author(s):  
Lidia Natalia ◽  
Isma Coryanata
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Purposive Sampling ◽  
Linear Regression Technique

A fraud was an action to deceive other parties for personal advantages. This study aimed at investigating the influence of internal control, organizational commitment, and organizational culture on tendency of fraud. This study applied quantitative approach and data was collected by using questionnaires as instrument. This study was conducted at Finance’s Company of Bengkulu City. Samples were selected by applying purposive sampling technique. The samples of this study were the employees of finance departments of the 11 finance with respondents as many as 33 people. The technique of data analysis applied was multiple linear regression technique assisted by SPSS 23 for Windows program. The result of the analysis showed that (1) the internal control had negative and influence on fraud tendency, (2) the organizational commitment had negative and influence on fraud tendency, (3) the organizational culture had negative and influence on fraud tendencyKey words: internal control, commitment, culture, fraud.

PENGARUH LATAR BELAKANG PENDIDIKAN, USIA, PEREDARAN USAHA, LAMA USAHA, DAN PEMAHAMAN PENGUSAHA UMKM TERHADAP TINGKAT KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN

2017 ◽  
Vol 8 (2) ◽  
pp. 132-152
Author(s):  
Anastasia Rachmawati ◽  
Vita Aprilina
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Research Method ◽  
Quantitative Research ◽  
Total Population ◽  
Sampling Technique ◽  
Educational Background ◽  
Quantitative Research Method

The purpose of this research is to analyze the influence of educational background, age, business circulation, length of business, and understanding of entrepreneurs of UMKM in Bekasi to the level of compliance fulfillment of tax obligations. The research method used quantitative research method. The study was conducted to entrepreneurs of UMKM  in Bekasi with a total of 291 total population in 2016. The sample of this research is 78 respondents of UMKM entrepreneurs in Bekasi. With sampling technique using Slovin formula. The analytical method used is multiple linear regression. The results obtained by the authors in this study indicate that educational background and understanding of UMKM entrepreneurs have a positive and significant impact on the level of compliance fulfillment of tax obligations of UMKM  entrepreneurs in Bekasi. While the age, business circulation, and length of business do not affect the level of compliance fulfillment of tax obligations of UMKM entrepreneurs in Bekasi

Pengaruh Motivasi Kerja dan Budaya Kerja Terhadap Produktivitas Kerja Karyawan di Kebun Huta Padang PT. Perkebunan Nusantara III (PERSERO) Kabupaten Asahan Sumatera Utara

2020 ◽  
Vol 2 (2) ◽  
pp. 167-180
Author(s):  
Luli Achmad Gozali ◽  
Yusniar Lubis ◽  
Syaifuddin Syaifuddin
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Random Sampling ◽  
Research Method ◽  
Sampling Method ◽  
Quantitative Approach ◽  
Stratified Random Sampling ◽  
Direct Influence ◽  
Dominant Influence

This study is aimed to determine and analyze the effect of the implementation of motivation and culture on the employees productivity at Huta Padang estate of PT. Perkebunan Nusantara III (Persero) Asahan Regency North Sumatera. This research method uses a quantitative approach, the type of research is a survey. The sample was determined by stratified random sampling method, 95 people. The data collection through questionnaires. Data were analyzed using multiple linear regression. The results showed that partially and simultaneously, the implementation of motivation and culture had a positive and significant effect on the employess productivity at Huta padang estate of PT. Perkebunan Nusantara III (Persero) Asahan Regency North Sumatera. The determination coefficient value of 0.882, indicates that the influence of the implementation of motivation and culture on the employess productivity of Huta Padang estate of PT. Perkebunan Nusantara III (Persero) Asahan Regency North Sumatera is 88.2%. The culture has more dominant influence on the employees produktivity at  Huta Padang estate of PT. Perkebunan Nusantara III (Persero) Asahan Regency North Sumatera, with a direct influence of 73,2%. 

scholarly journals Tax Compliance Option during the Pandemic: Moral, Sanction, and Tax Relaxation (Case Study of Indonesian MSMEs Taxpayers)

2021 ◽  
Vol 22 (2) ◽  
pp. 21-36
Author(s):  
Nik Amah ◽  
◽  
Ni Wayan Rustiarini ◽  
A. A. Hatmawan ◽  
◽  
...  
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Study ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Moral Sanction

This study aims at empirically analyzing the effect of tax moral, sanction, and tax relaxation o n taxpayer compliance. This study result is expected to provide an option to increase tax compl ia nce d u ri ng the Covid-19 pandemic. The type of this study is a quantitative study. It collects the data using a questionnaire in the form of Google form. The sampling technique of this study uses purposive sampling. The number of samples is 95 MSMEs members registered at the Department of Cooperative and Micro Enterprise, Magetan Regency, Indonesia. The data were analyzed by the multiple linear regression analy sis techniques. The analysis result shows that during the Covid-19 pandemic, tax moral function was negle c te d in increasing tax compliance.The focus of MSMEs owners is trying to maintain thei r b usi ness t o su rv iv e while their tax obligations are the next priority. The considerations as thei r b asi s t o c arry o ut t h ei r t ax obligation are sanction and tax relaxation. The sanction plays a strong role in increasin g t a x c o mpl ia nce which means the tax compliance of MSMEs owners is in compliance due t o c o e rci on. Ta x re l ax at ion i s another option as a solution to increase the taxpayer's compliance with MSMEs owners during the pandemic. It gives ease and relief for MSMEs owners to fulfill their tax obligations

Sign in / Sign up

Export Citation Format

Share Document