Jurnal Keuangan dan Perbankan Syariah

indonesia Pengaruh Kompetensi SDM dan TI Terhadap Kualitas Laporan Keuangan Pada PT IBP Ledo, Bengkayang

Hizra Palija — 2024-08-02

Investigating the impact of human resource competencies and information technology utilization on the quality of financial statements at PT IBP (Induk Bumi Perkasa), located in Ledo District, Bengkayang Regency. The approach used is descriptive with a quantitative approach, involving all employees of PT IBP as data sources. The amount of data obtained was 30 employees, with 26 of them being sampled using a questionnaire containing statements scored with predetermined scores. The results showed that the two factors studied, namely human resource competence (X1) and information technology utilization (X2), had a significant influence on the quality of financial statements (Y) at PT IBP (Induk Bumi Perkasa). This conclusion highlights the importance of the role of competent human resources and the proper use of information technology in improving the quality of the company's financial statements.

Keyword : Human resource competence, information technology and financial report quality.

The Influence of Knowledge, Trust and Sharia Compliance on Interest in Using Sharia Bank Products

Agnes Tasya Puspita Dewi — 2024-08-19

This study aims to determine the influence of knowledge, trust, and sharia compliance on interest in using Islamic bank products. This research uses a quantitative approach with field research methods and case studies. The population in this study is members of the Mekarjaya Village Taklim Council. with a sample of 80 respondents. Data analysis techniques in this study are descriptive analysis and statistical analysis consisting of validity tests, reliability tests, classical assumption tests, multiple linear regression tests, t tests (partial), F tests (simultaneous) and determination coefficient tests (). The testing process was assisted using IBM SPSS Statistic version 26. The results showed that the variable of product knowledge had a positive and significant effect on the interest in using Islamic bank products with an influence of 48%. Trust variables have a positive and significant effect on interest in using Islamic bank products with an influence of 30%. Sharia compliance variables have a positive and significant effect on interest in using Islamic bank products with an influence of 2%. The variables of product knowledge, trust and sharia compliance have a positive and significant effect on interest in using Islamic bank products with an influence of 79%. This study uses independent variables of knowledge, trust and sharia compliance and interest into depeneden variables with a more updated period so that the research results are more accurate with current conditions.

Keywords : Knowledge, Trust, Sharia Compliance, Interest in Use

A Journal Analisis Mekanisme 3R pada Penyelesaian Pembiayaan Murabahah Bermasalah di KSPPS Al-Ishlah Mitra Sejahtera Cabang Dukupuntang

Zana Vania Rifqoh — 2024-08-19

This study aims to analyze the rescheduling, reconditioning, and restructuring mechanisms used by KSPPS Al-Ishlah Mitra Sejahtera Dukupuntang branch in an effort to resolve problematic murabahah financing. This research design uses a case study, namely a case study at KSPPS Al-Ishlah Mitra Sejahtera Dukupuntang branch. This type of research is field research using a qualitative descriptive approach. Based on the findings of this study, it shows that the implementation of financing restructuring (rescheduling, reconditioning, restructuring) is only carried out for members who experience a decrease in income or a decrease in business conditions and still have good intentions. The mechanism of rescheduling, reconditioning, and restructuring at KSPPS Al-Ishlah Mitra Sejahtera Dukupuntang branch is almost the same, which is carried out on submissions from members, it's just that there are differences at certain points, more precisely in the allocation and conditions of members. The three policies are carried out by extending the installment schedule, without adding to the remaining obligations. With this research, it can contribute in the form of information or contribution of thoughts to readers or students in order to develop economic science. This research is really the author's own work, and has never been researched by anyone before, especially at KSPPS Al-Ishlah Mitra Sejahtera Dukupuntang branch, and this is something new in this study.

Pengaruh Persepsi Kemudahan, Manfaat dan Risiko Terhadap Minat Mahasiswa Menggunakan Mobile Banking dan E-Wallet

Aditya Tri Saputra — 2024-08-19

_Abstrak

_{Tujuan Penelitian ini adalah untuk mengetahui dan menganalisis pengaruh dari 3 variabel yaitu persepsi kemudahan, manfaat dan risiko terhadap minat siswa menggunakan Mobile banking dan/atau E-wallet. Mobile banking adalah merupakan pengembangan dari salah satu digitalisasi perbankan dan E-wallet merupakan jenis dari Financial Technology yang memungkinkan untuk memudahkan segala bentuk transaksi tanpa perlu memakan banyak waktu dan tenaga.}

_{Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan data primer yang diperoleh melalui penyebaran kuesioner kepada mahasiswa FEBI IAIN Syekh Nurjati Angkatan 2020. Diperlukan sampel sebanyak 65 responden dengan jenis Purpose Sampling. Kemudian data diolah menggunakan alat bantu IBM SPSS versi 25 dengan analisis data yang terdiri dari uji instrumen, uji asumsi klasik, uji regresi linier berganda, uji hipotesis, uji T dan F.}

_{Hasil penelitian ini adalah persepsi manfaat berpengaruh terhadap minat pengguna Mobile banking dan/atau E-wallet, sedangkan kemudahan dan risiko tidak berpengaruh signifikan terhadap minat pengguna Mobile banking dan/atau E-wallet dan secara bersama-sama persepsi kemudahan, manfaat dan risiko berpengaruh terhadap minat menggunakan Mobile banking dan/atau E-wallet.}

The Influence of Debt Equity Ratio, Return On Assets, Company Size, and Audit Committee on Tax Avoidance in Property and Real Estate Sector Companies Listed on the Indonesian Stock Exchange

Amali Pertiwi — 2024-08-19

This study aimed to examine the impact of independent variables, including Debt Equity Ratio (DER), Return on Assets (ROA), company size, and audit committee, on the dependent variable, tax avoidance. The population consisted of 84 companies in the property and real estate sector listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. Purposive sampling was used in the sample selection process, yielding a sample of 63companies. Employing a quantitative approach, the research employed quantitative descriptive analysis, specifically multiple linear regression analysis. Findings indicate that Debt Equity Ratio positively influences tax avoidance, while Return on Assets and company size have a negative effect. Additionally, the audit committee does not impact tax avoidance.

Implementasi IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY DALAM MENINGKATKAN CITRA PERUSAHAAN (Studi Pada BJB Syariah Cabang Cirebon)

Sharyan Hamiid — 2024-08-19

Abstract

Implementing Corporate Social Responsibility in a company can improve a good and strong image that the company needs for long-term business profits. The aim of this research is to analyze CSR implementation in improving the image of Bank BJB Syariah Cirebon Branch. This research was conducted using qualitative methods to look at CSR programs, while the tool for measuring CSR Implementation in Improving Company Image uses SWOT analysis which can analyze strategic plans for implementing CSR. The results of this research show that Bank BJB Syariah Cirebon Branch is able to provide great benefits so that it can improve a good image for the company. This can be seen from the fulfillment of the indicators for forming the company's image in the form of planning, availability and implementation.

Keywords: CSR, Company Image, BJB Syariah Cirebon Branch.