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Published By Maulana Malik Ibrahim State Islamic University

2614-3437, 1829-524x

IQTISHODUNA ◽  
2021 ◽  
Vol 17 (2) ◽  
pp. 114-125
Author(s):  
Masyhuri Masyhuri ◽  
Elivia Niadianti ◽  
Syahrul Nur Rizky ◽  
Nurhajati Nurhajati

Research on firm performance during the Covid-19 pandemic, especially in SMEs, is important because it is related to efforts to survive in uncertain conditions due to the pandemic and the government's policy of restrictions that affect all businesses, both small and large. Therefore, this study aims to investigate the factors that can improve film performance, namely ICT use and as an update from previous research we add the innovation variable as a mediation. This research was conducted on SMEs in Malang City by involving as many as 179 samples after validating the answers to the questionnaire. Questionnaires were distributed through google forms which were distributed directly to respondents. The data is collected and then tested for validity and reliability so that the data used is of high quality. After testing the quality of the data, it is continued with hypothesis testing which is carried out using the boothstrapping method using the Smartpls 3.0 application. The results showed that ICT use had a significant effect on firm performance. Furthermore, innovation did not succeed in mediating the effect of ICT use on firm performance.


IQTISHODUNA ◽  
2021 ◽  
Vol 17 (2) ◽  
pp. 175-189
Author(s):  
Agusthina Risambessy ◽  
Paulus L Wairisal

The problem of the quality of human resources is the most important part for every company, both government and private. This study aims to analyze and explain the effect of transactional leadership style on employee performance, job placement on employee performance and work climate on employee performance. This research is located at PT.Bank Modern Express Ambon. The research population is all permanent employees of PT.Bank Modern Express Ambon. The sample used is 94 people, using the saturated sampling technique. Multiple linear regression analysis methods. The results of the study prove that transactional leadership style with contingent reward indicators, active expectations management indicators, passive exception management indicators, have a significant positive effect on the performance of PT. Modern Express Bank Ambon. Work placement with indicators of education, skills, and physical and mental health has a significant positive effect on the performance of employees of PT. Modern Express Bank Ambon. Work climate using indicators of compensation, cooperation, work suitability, division of tasks, and organizational policies have a significant positive effect on the performance of employees of PT. Modern Express Bank Ambon.


IQTISHODUNA ◽  
2021 ◽  
Vol 17 (2) ◽  
pp. 163-174
Author(s):  
Elvirra Ariska Dewi ◽  
Pudjo Sugito

Abstract: This research on the effect of price policy on purchasing decisions through corporate image mediation aims to analyze how much influence is generated by the price policy mediated by corporate image on purchasing decisions. To achieve this goal, the research method used is quantitative. The sampling technique uses accidental random sampling technique and the number of samples used is 100 respondents. Data analysis techniques using SmartPLS. The independent variable in this study is the price policy while the dependent variable is purchasing decisions, and the corporate image mediation variable. Primary data is obtained through Matahari Department Store visitors and of course the local community. Based on data analysis, it is revealed that the price policy does not significantly affect on purchasing decisions. However, the pricing policy significantly effect on corporate image. Meanwhile, corporate image significantly affect on purchasing decisions and price policy significantly effect on purchasing decisions that are mediated by corporate image. The findings of this research provide interesting information because corporate image not only affects purchasing decisions, but also mediates the effect of price policies on purchasing decisions.


IQTISHODUNA ◽  
2021 ◽  
Vol 17 (2) ◽  
pp. 97-113
Author(s):  
Lely Diyas Asari ◽  
Supami Wahyu Setiyowati ◽  
Doni Wirshandono Yogivaria

The research objective determines whether the relationship between company size, capital adequacy and profitability on firm value was mediated by ISR at BUS in Indonesia period 2014-2019. The research method is a quantitative approach. The population used by BUS recorded OJK in 2014-2019. The sample used was 36 obtained from purposive sampling. The data analysis technique uses Path Analysis and the Patrial Least Square (PLS) analysis tool. The result of this research is that there is a direct effect on firm size, capital adequacy on firm value and ISR, except that capital adequacy has no effect on ISR, ISR influence on firm value. Indirectly, ISR mediate the influence of firm size, profitability, and not for capital adequacy on firm value


IQTISHODUNA ◽  
2021 ◽  
Vol 17 (2) ◽  
pp. 126-140
Author(s):  
Eka Rahayuningsih

The purpose of this study is to determine the Effect of Good Corporate Governance and Loyalty on Customer Decisions and Their Impacts on Product Quality. The method used is a quantitative type of associative hypothesis. The analysis used is path analysis. The results of this study will prove five hypotheses. The first hypothesis shows the effect of Good Corporate Governance on Decision has a significant effect with p value 0.05 of 0.000. The second hypothesis shows the effect of Loyalty on Decisions has a significant effect with p value 0.05 of 0.000. The third hypothesis shows the effect of Good Corporate Governance on Product Quality has a significant effect with p value of 0.05 of 0.016. The fourth hypothesis shows the effect of Loyalty on Product Quality has a significant effect with p value of 0.05 of 0.049. The fifth hypothesis shows the influence of Decision on Product Quality has a significant effect with p value 0.05 of 0,000. Path analysis I shows the effect of Good Corporate Governance through Loyalty to product quality directly by 0.044 and indirect effect of 0.293. Path analysis II shows the effect of through Decision on product quality directly at 0.080 and indirect effect at 0.347.


IQTISHODUNA ◽  
2021 ◽  
Vol 17 (2) ◽  
pp. 141-162
Author(s):  
Ira Puspita Setyaningsih ◽  
Agus Sucipto

Abstract: Dividend policy is the company's policy in determining how much profit will be paid as dividends to investors. Dividend policy is the most important determination for a company because it is not only a source of investment profit, but also shows the company's performance. In making dividend payment policies the company considers financial ratios that can have an influence on dividend payment policies. The purpose of this study is to examine the role of company size to moderate the effect of profitability ratios, leverage ratios and activity ratios on dividend policy. This study makes the service sector companies listed on the Indonesia Stock Exchange in 2014-2018 as a research population of 289 companies with the research sample taken using purposive sampling technique as many as 69 companies. This research method uses descriptive quantitative method. Data analysis was processed using Partial Least Squares (PLS) analysis with Warp-Pls 6.0 software. The results of this study indicate that the profitability ratios and activity ratios affect the dividend policy positively and significantly, while the leverage ratio affects the dividend policy negatively and significantly. Firm size strengthens the effect of profitability ratios on dividend policy but does not moderate the effect of leverage ratios and activity ratios on dividend policy


IQTISHODUNA ◽  
2021 ◽  
Vol 17 (1) ◽  
pp. 31-48
Author(s):  
Titin Krisnawati ◽  
Agung Budi Sulistyono ◽  
Siti Maria Wardayanti

Companies that have good profit quality can describe good company conditions. And an independent public accountant will provide good value to the company. The purpose of this research is to examine the quality of profits affected by liquidity, profitability, leverage, corporate growth, and audit quality in consumer goods industry sector companies in IDX. This study uses explanatory research based on hypothesis testing. The data used by secondary data and samples was selected using purposive sampling methods of 24 companies, with criteria covering listing companies in IDX for a minimum of three years, not performing corporate actions such as acquisitions or mergers during the observation period, having no negative return and total equity. The analysis used is descriptive, path analysis, and hypothesis test. The results showed liquidity, profitability, leverage, and growth of companies influenced the quality of profits through quality audits.


IQTISHODUNA ◽  
2021 ◽  
Vol 17 (1) ◽  
pp. 81-96
Author(s):  
Witri Retno Handayani ◽  
Umrotul Khasanah

The role of Islamic values in an institution properly and correctly will influence people's decisions to become members of the institution. This study aims to analyze the role and implications of Islamic values of the members of the KSU SWM Malang city, in improving the existence of the institution. The method used is descriptive qualitative research methods. Data collection techniques with in-depth interviews, observation and documentation. The informants in this study were several traders of the Dinoyo traditional market in Malang city, the chairman of the SWM cooperative management and the manager of the SWM cooperative. The results of the study found that the Islamic value of the members of the SWM cooperative was shown in the form of solidarity / teamwork, sincerity and trust in the good performance of the management, as well as the KSU-SWM manager.


IQTISHODUNA ◽  
2021 ◽  
Vol 17 (1) ◽  
pp. 1-16
Author(s):  
Nanik Setyo Utami ◽  
Ahmad Mifdlol Muthohar ◽  
Musalim Ridlo

The purpose of this research is to analyze the influence of income level, trust, and reputation toward donators’ interest to pay Zakat with religiosity as the moderating variable (case study of BAZNAS in Yogyakarta). The method of data collection is done through questionnaire shared by donators at BAZNAS in the city of Yogyakarta. This research studies 100 respondents using purposive sampling. The data obtained then are analyzed using SPSS 20 version. This analysis examines the validity, reliability, classic assumption, statistics through t statistics, f statistics, coefficient determination (R2), and moderated regression analysis (MRA).  Based of the result of t analysis, it shows that the variable of income level and reputation gives the positive influence and insignificances toward the donators’ interest in paying the Zakat. Meanwhile, the variable of trust and religiosity gives positive influence and significances toward the donators’ interest in paying the Zakat. In moderated Regression Analysis (MRA), it states that religiosity does not moderate the income level, trust and reputation toward the donators’ interests in paying Zakat.  


IQTISHODUNA ◽  
2021 ◽  
Vol 17 (1) ◽  
pp. 17-30
Author(s):  
Naning Fatmawatie

Islamic bank performance appraisal uses criteria with specific characteristics, namely the Islamicity Performance Index. This study aims to analyze the development of the financial performance of Islamic Commercial Banks in Indonesia. This type of research is descriptive quantitative research. Sampling using purposive sampling. The analysis technique uses non-statistical quantitative methods. This study indicates that the PSR tends to increase, and the best is Bank Mega Syariah. The best ZPR of BNI Syariah. BRI Syariah's best EDR Qard, for the best EDR Employees Bank Mega Syariah, for the best EDR Dividend BSM. BSM's best EDR net profit. For WD-Employee, Mega Syariah Bank's best ratios and for income syariah VS Non income syariah are all very good. This research implies that it can contribute to Islamic Commercial Banks to evaluate their performance primarily for the Zakat Performance Ratio so that the role of Islamic social banks will be better.


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