Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 2021
The purpose of this study is to investigate the effect of Non-Performing Financing, Third Party F... more The purpose of this study is to investigate the effect of Non-Performing Financing, Third Party Funds, Financial To Funding Ratio, Macroprudential Intermediation Ratio and Macroprudential Liquidity Buffer on the liquidity of Islamic Banking listed on the Indonesia Stock Exchange List in the 3rd and 4th quarters of 2018 to the 1st and 2nd quarters of 2018. 2019. The research design used is a quantitative approach. The data analyzed is secondary data in the form of quarterly banking financial statements listed on the Indonesia Stock Exchange List for the 3rd and 4th quarters of 2018 to 1st and 2nd quarters of 2019, data for each bank. The population in this study were 15 Islamic banks listed on the Indonesia Stock Exchange List during the study period, with a sample of 12 Islamic banks during 4 quarters of observation, so that the final sample was 48 observational data. The results of the study show that the variables of Non Performing Financing, Financial To Funding Ratio have an inf...
Penghasilan atas UMKM merupakan salah satu usaha yang dikenakan pajak berdasarkan PP No. 23 tahun... more Penghasilan atas UMKM merupakan salah satu usaha yang dikenakan pajak berdasarkan PP No. 23 tahun 2018 denan tarif yang lebih rendah yaitu 0,5% . PP ini mengatur wajib pajak yang memiliki peredaran bruto tidak lebih dari 4.800.000.000 untuk pph final sebesar 0,5% menggantikan tarif sebelumnya sebesar 1% dai omset bulanan. Rumusan pada penelitian ini yaitu; Apakah Pemahaman dan Religiusitas berpengaruh secara parsial dan simultan terhadap kepatuhan wajib pajak UMKM dalam membayar pajak PP 23 TH 2018 di Kecamatan Sukarame Kota Bandar Lampung. Penelitian ini bertujuan untuk mengetahui apakah pengaruh tingkat pemahaman dan religiusitas berpengaruh secara parsial dan sumiltan terhadap kepatuhan wajib pajak UMKM dalam membayar pajak PP 23 TH 2018 di Kecamatan Sukarame Kota Bandar Lampung. Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian field research. Penentuan sampel dalam penelitian ini menggunakan metode simple random sampling dan didapatkan jumlah sampel seba...
Many developing countries attained high growth rates in different periods but income differences ... more Many developing countries attained high growth rates in different periods but income differences did not reduce significantly in these periods due to increase in income inequalities. Therefore, the key objective of this study was to analyze the relationship between income differences, trade and institutions in developing countries. This study has used panel data of the year 2000 to 2014 to explore the relationship between these variables. This study is based on sampling of two groups; 25 middle income countries and 24 low income countries. Pooled OLS, panel fixed effect and Driscoll and Kraay techniques were used in this study. The results showed the negative relations of imports, a significant role of political institutions and insignificant role of economic institutions in income distribution with GDP per capita among low income and middle-income countries. Moreover, the current study suggested that governments in developing countries should focus upon improving the performance of political and economic institutions in order to improve their prospects of getting investment opportunities.
The Holy Quran and Sunnah contain universal values that require correct reasoning to be understoo... more The Holy Quran and Sunnah contain universal values that require correct reasoning to be understood and applied by the Muslims. In this context, the scholars have been justified by Allah Almighty to undertake the ijtihād and ijmā’ . This study aims to describe the ijtihād jamā’iy (collective ijtihād theory), as well as to analyze the implementation of ijtihād jamā’iy at MUI’s Fatwa Commission in Lampung. This study is a combination of literature and field research. The data were obtained through literature studies of books, articles, and journals in related issues. Besides, the authors also interviewed MUI members to gain deeper information. Theoretically, the contemporary ijmā’ process can be pursued by an independent forum to conduct studies until a consensus is obtained from the majority of the participants. The panel must involve all religious elements in a representative manner. The practice of establishing Islamic law carried out by MUI’s Fatwa Commission of Lampung Province i...
Purpose: The purpose of this study was to determine the magnitude of the influence of Islamic fin... more Purpose: The purpose of this study was to determine the magnitude of the influence of Islamic financial literacy and Islamic financial technology on the inclusion of Islamic finance in students in Lampung Province both partially and simultaneously.Design Methods:The method used is a survey method. The population of this study is all smester V students and above in Islamic Economics Study Program, Islamic Banking. and sharia accounting in all State and Private Universities in Lampung Province, totaling 3080 people. The sampling technique used is proportional grain sampling, as much as 10% of the population of 308 people. Data collected using surveys, with google form. The collected data were analyzed using simple and multiple regression analysis.Findings:Based on the results of the analysis it can be concluded, first, there is a positive and significant influence between the literacy of Islamic finance on Islamic financial inclusion. Second, there is a positive and significant influe...
Penelitian ini ingin melihat salah satu lembaga sosial keagamaan yang dikelola oleh masyarakat s... more Penelitian ini ingin melihat salah satu lembaga sosial keagamaan yang dikelola oleh masyarakat sehingga berkembang serta menjadi salah satu instrumen kontributif terhadap kesejahteraan masyarakat, yaitu majlis wakaf Pimpinan Wilayah Muhammadiyah (PWM) Lampung. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Saat ini terdapat 14 wilayah yang dikelola sedangkan peneliti menggunakan wilayah Bandar Lampung sebagai objek penelitian. Dari hasil penelitian diperoleh hasil bahwa managemen wakaf pada PWM Lampung dilakukan dengan konsep pengoptimalisasian asset wakaf yaitu dengan adanya proses penghimpunan, pemeliharaan, dan pendayagunaan terhadap aset wakaf, sehingga memberikan dampak positif terhadap pendapatan masyarakat perserikatan Muhammadiyah, namun peningkatan pendapatan tersebut belum dapat memberikan dampak yang signifikan, meskipun terdapat peningkatan pendapatan, namun peningkatan pendapatan tersebut belum memenuhi standar kesejahteraan....
Penyerapan tenaga kerja merupakan banyaknya orang yang terserap untuk dapat bekerja pada suatu in... more Penyerapan tenaga kerja merupakan banyaknya orang yang terserap untuk dapat bekerja pada suatu instansi atau perusahaan. Penyerapan tenaga kerja ini menampung tenaga kerja yang tersedia apabila lapangan pekerjaan memadai atau mencukupi serta seimbang dengan jumlah tenaga kerja yang tersedia. Industri pengolahan merupakan salah satu sektor yang memiliki peran penting dalam penyerapan tenaga kerja sehingga dapat memicu pada pertumbuhan ekonomi di daerah tersebut. Di Kabupaten Lampung Selatan terdapat ketidakseimbangan dalam penyerapan tenaga kerja, yang dapat dilihat terjadinya peningkatan dan penurunan tenaga kerja dalam kurun waktu 10 tahun yaitu dari tahun 2008-2017. Hal ini juga disebabkan karena kurangnya kualitas tenaga kerja yang dapat diandalkan atau tidak memiliki kemampuan dan kurang profesional dalam bekerja, sehingga menyebabkan pertumbuhan ekonomi pada sektor industri mengalami kenaikan dan penurunan. Rumusan masalah dalam penelitian ini adalah apakah penyerapan tenaga ke...
This research aims to analyze the effect of Islamic service quality on customer satisfaction in I... more This research aims to analyze the effect of Islamic service quality on customer satisfaction in Islamic banking in Lampung Province. The CARTER dimensions influence on Islamic service quality consists of sharia compliance, assurance, reliability, tangibles, empathy, and responsiveness. In this study, collecting data using a questionnaire was given to 100 samples using regression analysis. The analysis results prove that simultaneously the CARTER dimension has a significant effect on customer satisfaction. In contrast, reliability, sharia compliance, and responsiveness partially significantly affect customer satisfaction in Islamic banking in Lampung Province. Meanwhile, assurance, tangibles, and empathy do not considerably affect customer satisfaction in Islamic banking in Lampung Province. Based on the value of Adjusted R Square, the magnitude of the influence of Islamic service quality using the CARTER dimension on customer satisfaction in shariah banking in Lampung Province is 73.8%, so simultaneously, the CARTER dimension affects the quality of Islamic services. Therefore, to maintain and improve this quality, the quality of Islamic banking must be further enhanced through the dimensions of assurance and empathy, namely the bank's ability to give sincere attention and individual or personal care to its customers, as well as commitment and certainty of customer satisfaction, such as showing easy procedures, good bank reputation, the number of frontliners, security, and facilities and infrastructure provided is even better.
The study is carried out with the objective of examining the effects of bank's liquidity (LR), no... more The study is carried out with the objective of examining the effects of bank's liquidity (LR), non-performing loans (NPL), capital adequacy ratio (CAR), loan growth (FEXP) and default risk premium (FQL) on bank's performance as measured by return on assets (ROA) within the framework of Basel Committee on Banking Supervision.The financial intermediation theory of banking is reexamined to see how the current banking supervision safeguards the interest of depositors. Engaging pooled OLS as an estimation tool on 93 commercial banks in Middle East, Africa and Indian subcontinent over study period from 2009 through 2016, the findings reveal thatthere are significant relationships between bank's performance and its liquidity plus loan growth. Both ROA and FEXP are also found to be positively correlated. Even though NPL and CAR do not have significant relationship with ROA, both are found to be negatively correlated with ROA. Overall, the study has proven that liquidity and loan growth have pivotal roles in sustaining bank's profitability over time.
International Journal of Economics and Business Administration, 2014
The purpose of this research is to examine the effect of client attribute, auditor attribute, and... more The purpose of this research is to examine the effect of client attribute, auditor attribute, and engagement attribute to audit fees and the effect of audit fees to control risks and fraud prevention. The respondents involved in this research were auditors working in public accounting firms in Bandar Lampung, Palembang and Jambi. Based on the census sampling method, the total sample in this research was 104 respondents from public accounting firms in Bandar Lampung, Palembang and Jambi. In this research, Partial Least Square analysis was employed to test the hypotheses. The results of this research indicate that client attribute, auditor attribute, and engagement attribute are the dominant factors affecting audit fees. The results also show that audit fees have an effect on risk control and fraud prevention.
The effect of sustainable supply chain management on business performance: Implications for integ... more The effect of sustainable supply chain management on business performance: Implications for integrating the entire supply chain in the Chinese manufacturing sector ABSTRACT This paper proposes an integrative approach to exploring the contribution of supply chain management (SSCM) to business performance. Three dimensions of SSCM, i.e., inbound sustainability, internal sustainability, and outbound sustainability, were proposed. The conceptual model was tested in the context of the Chinese manufacturing sector using partial least squares structural equation modeling. The results showed that outbound sustainability was directly related to business performance, while inbound and internal sustainability indirectly affected business performance. The model also revealed that customer integration enhanced the relationship between internal sustainability and outbound sustainability. The results suggested that supply-side and demand-side sustainability had unique roles and that the entire supply chain should be integrated when exploring the link between SCCM and business performance. A supply-side collaborative advantage was necessary but not sufficient, and business performance was achieved only when demand-side value creation was realized. The findings emphasize the distinctive role of each dimension of SSCM and the importance of integrating the entire supply chain.
This study aims to determine the direct effect of the learning environment on the learning outcom... more This study aims to determine the direct effect of the learning environment on the learning outcomes about environmental balance, interest in learning on the results of learning about environmental balance, and learning environment learning to interest in learning. This research is a survey research using path analysis technique with the sample of research is student package C in SKB BonebolangoGorontalo 2016/2017 Lesson Year, which amounts to 60 people. There are three variables that are used as research objects, namely two exogenous variables that include learning environment and interest in learning and endogenous variable that is the result of learning about environmental balance. The results of the study indicate that: (a) there is a positive direct effect of the learning environment on the learning outcomes of environmental balance, (b) there is a direct positive influence of interest on the learning outcomes of environmental equilibrium, (c) there is a direct positive influence of the learning environment on learning interest, d) there is an indirect influence of the learning environment on learning outcomes through interest in learning.
This study examines the relationship of professionalethics audittoward auditors' opinion:audi... more This study examines the relationship of professionalethics audittoward auditors' opinion:auditorprofessionalismand dysfunctional behavior asintervening Variable. This research was conducted at thebankingindustryfirm in Bandar Lampung and auditors asthe sample. The data was collected by using aquestionnaire. This research represents the empirical testwhich used censuc sampling. Data analysis uses SEMAmos programs. Result of hypothesis examinationindicate that from three hypothesis raised, all of itaccepted. Accepted hypothesis 1, there is a positiverelation between professional ethics audittoward auditorsopinion:, hypothesis 2, auditorsprofessionalismis asmoderated variable professional ethics audittowardauditors' opinion:. hypothesis 3, disfunctional behavior isas negative moderated variable professional ethicsaudittoward auditors' opinion. KEYWORDS: Qoality Audit, Ethics Audit ,and SEMAmos Program
Munculnya wacana tentang etika bisnis tak lain dikarenakan realitas di lapangan menunjukkan berba... more Munculnya wacana tentang etika bisnis tak lain dikarenakan realitas di lapangan menunjukkan berbagai penyimpangan dalam dunia bisnis , khususnya dalam mengabaikan nilai-nilai moralitas. Tujuan penelitian untuk mengetahui berapa besar pengaruh Etika Bisnis Islam dan Kompensasi terhadap Kinerja Karyawan pada perusahaan Property di Lampung. Sampel yang digunakan penelitian ini sebanyak 135 responden karyawan property dan real estate di provinsi Lampung. Hasil penelitian menyatakan: (1) Terdapat pengaruh yang signifikan Etika Bisnis Islam terhadap Kinerja Karyawan Perusahaan sektor peroperty dan real estate di Provinsi Lampung . (2 ) Terdapan pengaruh yang signifikan Kompensasi terhadap Kinerja Karyawan Perusahaan sektor peroperty dan real estate di Provinsi Lampung . (3) Etika Bisnis Islam dan Kompensasi terhadap Kinerja Karyawan Perusahaan memiliki pengaruh yang signifikan. Kata Kunci: Etika Bisnis Islam, Kompensasi, Kinerja Karyawan The emergence of discourse about business ethics is...
Human resource quality has a big contribution in order to achieve organization’s goal, especially... more Human resource quality has a big contribution in order to achieve organization’s goal, especially to face tough global competition. It refers to development of civilization, development of information technology and research, which force the organization to work effective and efficiently. Thus, manager should develop human resource as potential organization asset. Increasing the quality of human resources will produce an output per strip of labor in the production process or in other words a certain output can be generated less sacrifice labor so that the organization can be more efficient and effective in achieving goals and objectives. The quality of human resources when associated with quality managerial personnel, the success of a manager is measured by its ability to distort managerial functions as well. As for personnel implementation is measured by the ability to complete the work according to organization's target. The results show that the relationship between the Inter...
Journal of Social Studies Education Research, 2018
The efforts to criminalize corruption committed by Polri, Attorney and Criminal Commission of Cor... more The efforts to criminalize corruption committed by Polri, Attorney and Criminal Commission of Corruption institutions have been intensified, but state officials, especially regional heads, namely; Governor / Vice Governor, Regent / Deputy Regent, Mayor / Deputy Mayor, Member of Board of Representative People House of both central and regional and other state officials are also not deterred by the actions of law enforcement officers. This condition has led to a gap between the prosecution and prevention with acts of corruption that occurred, that the impact of criminal acts and the prevention of corruption is not directly proportional to the data of the criminal acts of corruption that occurred. Supposedly, the more action and prevention activities undertaken, the criminal acts of corruption will decrease, but empirically the situation in the field is the opposite. To combat this increasingly massive corruption, it is necessary to make other efforts to create an anti-corruption socie...
Article History: Evaluation of Dual Banking System in Indonesia. Dual Banking System is the appli... more Article History: Evaluation of Dual Banking System in Indonesia. Dual Banking System is the application of two banking systems in one banking institution, namely conventional banking and Islamic banking. Indonesia can optimize the dual banking system through strength share and weakness cover, namely Islamic banks are generally superior in terms of a more stable system in the face of market changes but have deficiencies in infrastructure, whereas conventional banks have large market and capital access and more infrastructure complete, but very vulnerable to crises due to the negative factors of economic integration which are already very strong. The superiority of the dual banking system concept is seen in two separate systems that operationally do not affect each other, but have one common goal, namely financial stability that supports economic growth. So, to achieve this goal the two systems can work together in external factors such as access to capital, infrastructure, supervisio...
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 2021
The purpose of this study is to investigate the effect of Non-Performing Financing, Third Party F... more The purpose of this study is to investigate the effect of Non-Performing Financing, Third Party Funds, Financial To Funding Ratio, Macroprudential Intermediation Ratio and Macroprudential Liquidity Buffer on the liquidity of Islamic Banking listed on the Indonesia Stock Exchange List in the 3rd and 4th quarters of 2018 to the 1st and 2nd quarters of 2018. 2019. The research design used is a quantitative approach. The data analyzed is secondary data in the form of quarterly banking financial statements listed on the Indonesia Stock Exchange List for the 3rd and 4th quarters of 2018 to 1st and 2nd quarters of 2019, data for each bank. The population in this study were 15 Islamic banks listed on the Indonesia Stock Exchange List during the study period, with a sample of 12 Islamic banks during 4 quarters of observation, so that the final sample was 48 observational data. The results of the study show that the variables of Non Performing Financing, Financial To Funding Ratio have an inf...
Penghasilan atas UMKM merupakan salah satu usaha yang dikenakan pajak berdasarkan PP No. 23 tahun... more Penghasilan atas UMKM merupakan salah satu usaha yang dikenakan pajak berdasarkan PP No. 23 tahun 2018 denan tarif yang lebih rendah yaitu 0,5% . PP ini mengatur wajib pajak yang memiliki peredaran bruto tidak lebih dari 4.800.000.000 untuk pph final sebesar 0,5% menggantikan tarif sebelumnya sebesar 1% dai omset bulanan. Rumusan pada penelitian ini yaitu; Apakah Pemahaman dan Religiusitas berpengaruh secara parsial dan simultan terhadap kepatuhan wajib pajak UMKM dalam membayar pajak PP 23 TH 2018 di Kecamatan Sukarame Kota Bandar Lampung. Penelitian ini bertujuan untuk mengetahui apakah pengaruh tingkat pemahaman dan religiusitas berpengaruh secara parsial dan sumiltan terhadap kepatuhan wajib pajak UMKM dalam membayar pajak PP 23 TH 2018 di Kecamatan Sukarame Kota Bandar Lampung. Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian field research. Penentuan sampel dalam penelitian ini menggunakan metode simple random sampling dan didapatkan jumlah sampel seba...
Many developing countries attained high growth rates in different periods but income differences ... more Many developing countries attained high growth rates in different periods but income differences did not reduce significantly in these periods due to increase in income inequalities. Therefore, the key objective of this study was to analyze the relationship between income differences, trade and institutions in developing countries. This study has used panel data of the year 2000 to 2014 to explore the relationship between these variables. This study is based on sampling of two groups; 25 middle income countries and 24 low income countries. Pooled OLS, panel fixed effect and Driscoll and Kraay techniques were used in this study. The results showed the negative relations of imports, a significant role of political institutions and insignificant role of economic institutions in income distribution with GDP per capita among low income and middle-income countries. Moreover, the current study suggested that governments in developing countries should focus upon improving the performance of political and economic institutions in order to improve their prospects of getting investment opportunities.
The Holy Quran and Sunnah contain universal values that require correct reasoning to be understoo... more The Holy Quran and Sunnah contain universal values that require correct reasoning to be understood and applied by the Muslims. In this context, the scholars have been justified by Allah Almighty to undertake the ijtihād and ijmā’ . This study aims to describe the ijtihād jamā’iy (collective ijtihād theory), as well as to analyze the implementation of ijtihād jamā’iy at MUI’s Fatwa Commission in Lampung. This study is a combination of literature and field research. The data were obtained through literature studies of books, articles, and journals in related issues. Besides, the authors also interviewed MUI members to gain deeper information. Theoretically, the contemporary ijmā’ process can be pursued by an independent forum to conduct studies until a consensus is obtained from the majority of the participants. The panel must involve all religious elements in a representative manner. The practice of establishing Islamic law carried out by MUI’s Fatwa Commission of Lampung Province i...
Purpose: The purpose of this study was to determine the magnitude of the influence of Islamic fin... more Purpose: The purpose of this study was to determine the magnitude of the influence of Islamic financial literacy and Islamic financial technology on the inclusion of Islamic finance in students in Lampung Province both partially and simultaneously.Design Methods:The method used is a survey method. The population of this study is all smester V students and above in Islamic Economics Study Program, Islamic Banking. and sharia accounting in all State and Private Universities in Lampung Province, totaling 3080 people. The sampling technique used is proportional grain sampling, as much as 10% of the population of 308 people. Data collected using surveys, with google form. The collected data were analyzed using simple and multiple regression analysis.Findings:Based on the results of the analysis it can be concluded, first, there is a positive and significant influence between the literacy of Islamic finance on Islamic financial inclusion. Second, there is a positive and significant influe...
Penelitian ini ingin melihat salah satu lembaga sosial keagamaan yang dikelola oleh masyarakat s... more Penelitian ini ingin melihat salah satu lembaga sosial keagamaan yang dikelola oleh masyarakat sehingga berkembang serta menjadi salah satu instrumen kontributif terhadap kesejahteraan masyarakat, yaitu majlis wakaf Pimpinan Wilayah Muhammadiyah (PWM) Lampung. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Saat ini terdapat 14 wilayah yang dikelola sedangkan peneliti menggunakan wilayah Bandar Lampung sebagai objek penelitian. Dari hasil penelitian diperoleh hasil bahwa managemen wakaf pada PWM Lampung dilakukan dengan konsep pengoptimalisasian asset wakaf yaitu dengan adanya proses penghimpunan, pemeliharaan, dan pendayagunaan terhadap aset wakaf, sehingga memberikan dampak positif terhadap pendapatan masyarakat perserikatan Muhammadiyah, namun peningkatan pendapatan tersebut belum dapat memberikan dampak yang signifikan, meskipun terdapat peningkatan pendapatan, namun peningkatan pendapatan tersebut belum memenuhi standar kesejahteraan....
Penyerapan tenaga kerja merupakan banyaknya orang yang terserap untuk dapat bekerja pada suatu in... more Penyerapan tenaga kerja merupakan banyaknya orang yang terserap untuk dapat bekerja pada suatu instansi atau perusahaan. Penyerapan tenaga kerja ini menampung tenaga kerja yang tersedia apabila lapangan pekerjaan memadai atau mencukupi serta seimbang dengan jumlah tenaga kerja yang tersedia. Industri pengolahan merupakan salah satu sektor yang memiliki peran penting dalam penyerapan tenaga kerja sehingga dapat memicu pada pertumbuhan ekonomi di daerah tersebut. Di Kabupaten Lampung Selatan terdapat ketidakseimbangan dalam penyerapan tenaga kerja, yang dapat dilihat terjadinya peningkatan dan penurunan tenaga kerja dalam kurun waktu 10 tahun yaitu dari tahun 2008-2017. Hal ini juga disebabkan karena kurangnya kualitas tenaga kerja yang dapat diandalkan atau tidak memiliki kemampuan dan kurang profesional dalam bekerja, sehingga menyebabkan pertumbuhan ekonomi pada sektor industri mengalami kenaikan dan penurunan. Rumusan masalah dalam penelitian ini adalah apakah penyerapan tenaga ke...
This research aims to analyze the effect of Islamic service quality on customer satisfaction in I... more This research aims to analyze the effect of Islamic service quality on customer satisfaction in Islamic banking in Lampung Province. The CARTER dimensions influence on Islamic service quality consists of sharia compliance, assurance, reliability, tangibles, empathy, and responsiveness. In this study, collecting data using a questionnaire was given to 100 samples using regression analysis. The analysis results prove that simultaneously the CARTER dimension has a significant effect on customer satisfaction. In contrast, reliability, sharia compliance, and responsiveness partially significantly affect customer satisfaction in Islamic banking in Lampung Province. Meanwhile, assurance, tangibles, and empathy do not considerably affect customer satisfaction in Islamic banking in Lampung Province. Based on the value of Adjusted R Square, the magnitude of the influence of Islamic service quality using the CARTER dimension on customer satisfaction in shariah banking in Lampung Province is 73.8%, so simultaneously, the CARTER dimension affects the quality of Islamic services. Therefore, to maintain and improve this quality, the quality of Islamic banking must be further enhanced through the dimensions of assurance and empathy, namely the bank's ability to give sincere attention and individual or personal care to its customers, as well as commitment and certainty of customer satisfaction, such as showing easy procedures, good bank reputation, the number of frontliners, security, and facilities and infrastructure provided is even better.
The study is carried out with the objective of examining the effects of bank's liquidity (LR), no... more The study is carried out with the objective of examining the effects of bank's liquidity (LR), non-performing loans (NPL), capital adequacy ratio (CAR), loan growth (FEXP) and default risk premium (FQL) on bank's performance as measured by return on assets (ROA) within the framework of Basel Committee on Banking Supervision.The financial intermediation theory of banking is reexamined to see how the current banking supervision safeguards the interest of depositors. Engaging pooled OLS as an estimation tool on 93 commercial banks in Middle East, Africa and Indian subcontinent over study period from 2009 through 2016, the findings reveal thatthere are significant relationships between bank's performance and its liquidity plus loan growth. Both ROA and FEXP are also found to be positively correlated. Even though NPL and CAR do not have significant relationship with ROA, both are found to be negatively correlated with ROA. Overall, the study has proven that liquidity and loan growth have pivotal roles in sustaining bank's profitability over time.
International Journal of Economics and Business Administration, 2014
The purpose of this research is to examine the effect of client attribute, auditor attribute, and... more The purpose of this research is to examine the effect of client attribute, auditor attribute, and engagement attribute to audit fees and the effect of audit fees to control risks and fraud prevention. The respondents involved in this research were auditors working in public accounting firms in Bandar Lampung, Palembang and Jambi. Based on the census sampling method, the total sample in this research was 104 respondents from public accounting firms in Bandar Lampung, Palembang and Jambi. In this research, Partial Least Square analysis was employed to test the hypotheses. The results of this research indicate that client attribute, auditor attribute, and engagement attribute are the dominant factors affecting audit fees. The results also show that audit fees have an effect on risk control and fraud prevention.
The effect of sustainable supply chain management on business performance: Implications for integ... more The effect of sustainable supply chain management on business performance: Implications for integrating the entire supply chain in the Chinese manufacturing sector ABSTRACT This paper proposes an integrative approach to exploring the contribution of supply chain management (SSCM) to business performance. Three dimensions of SSCM, i.e., inbound sustainability, internal sustainability, and outbound sustainability, were proposed. The conceptual model was tested in the context of the Chinese manufacturing sector using partial least squares structural equation modeling. The results showed that outbound sustainability was directly related to business performance, while inbound and internal sustainability indirectly affected business performance. The model also revealed that customer integration enhanced the relationship between internal sustainability and outbound sustainability. The results suggested that supply-side and demand-side sustainability had unique roles and that the entire supply chain should be integrated when exploring the link between SCCM and business performance. A supply-side collaborative advantage was necessary but not sufficient, and business performance was achieved only when demand-side value creation was realized. The findings emphasize the distinctive role of each dimension of SSCM and the importance of integrating the entire supply chain.
This study aims to determine the direct effect of the learning environment on the learning outcom... more This study aims to determine the direct effect of the learning environment on the learning outcomes about environmental balance, interest in learning on the results of learning about environmental balance, and learning environment learning to interest in learning. This research is a survey research using path analysis technique with the sample of research is student package C in SKB BonebolangoGorontalo 2016/2017 Lesson Year, which amounts to 60 people. There are three variables that are used as research objects, namely two exogenous variables that include learning environment and interest in learning and endogenous variable that is the result of learning about environmental balance. The results of the study indicate that: (a) there is a positive direct effect of the learning environment on the learning outcomes of environmental balance, (b) there is a direct positive influence of interest on the learning outcomes of environmental equilibrium, (c) there is a direct positive influence of the learning environment on learning interest, d) there is an indirect influence of the learning environment on learning outcomes through interest in learning.
This study examines the relationship of professionalethics audittoward auditors' opinion:audi... more This study examines the relationship of professionalethics audittoward auditors' opinion:auditorprofessionalismand dysfunctional behavior asintervening Variable. This research was conducted at thebankingindustryfirm in Bandar Lampung and auditors asthe sample. The data was collected by using aquestionnaire. This research represents the empirical testwhich used censuc sampling. Data analysis uses SEMAmos programs. Result of hypothesis examinationindicate that from three hypothesis raised, all of itaccepted. Accepted hypothesis 1, there is a positiverelation between professional ethics audittoward auditorsopinion:, hypothesis 2, auditorsprofessionalismis asmoderated variable professional ethics audittowardauditors' opinion:. hypothesis 3, disfunctional behavior isas negative moderated variable professional ethicsaudittoward auditors' opinion. KEYWORDS: Qoality Audit, Ethics Audit ,and SEMAmos Program
Munculnya wacana tentang etika bisnis tak lain dikarenakan realitas di lapangan menunjukkan berba... more Munculnya wacana tentang etika bisnis tak lain dikarenakan realitas di lapangan menunjukkan berbagai penyimpangan dalam dunia bisnis , khususnya dalam mengabaikan nilai-nilai moralitas. Tujuan penelitian untuk mengetahui berapa besar pengaruh Etika Bisnis Islam dan Kompensasi terhadap Kinerja Karyawan pada perusahaan Property di Lampung. Sampel yang digunakan penelitian ini sebanyak 135 responden karyawan property dan real estate di provinsi Lampung. Hasil penelitian menyatakan: (1) Terdapat pengaruh yang signifikan Etika Bisnis Islam terhadap Kinerja Karyawan Perusahaan sektor peroperty dan real estate di Provinsi Lampung . (2 ) Terdapan pengaruh yang signifikan Kompensasi terhadap Kinerja Karyawan Perusahaan sektor peroperty dan real estate di Provinsi Lampung . (3) Etika Bisnis Islam dan Kompensasi terhadap Kinerja Karyawan Perusahaan memiliki pengaruh yang signifikan. Kata Kunci: Etika Bisnis Islam, Kompensasi, Kinerja Karyawan The emergence of discourse about business ethics is...
Human resource quality has a big contribution in order to achieve organization’s goal, especially... more Human resource quality has a big contribution in order to achieve organization’s goal, especially to face tough global competition. It refers to development of civilization, development of information technology and research, which force the organization to work effective and efficiently. Thus, manager should develop human resource as potential organization asset. Increasing the quality of human resources will produce an output per strip of labor in the production process or in other words a certain output can be generated less sacrifice labor so that the organization can be more efficient and effective in achieving goals and objectives. The quality of human resources when associated with quality managerial personnel, the success of a manager is measured by its ability to distort managerial functions as well. As for personnel implementation is measured by the ability to complete the work according to organization's target. The results show that the relationship between the Inter...
Journal of Social Studies Education Research, 2018
The efforts to criminalize corruption committed by Polri, Attorney and Criminal Commission of Cor... more The efforts to criminalize corruption committed by Polri, Attorney and Criminal Commission of Corruption institutions have been intensified, but state officials, especially regional heads, namely; Governor / Vice Governor, Regent / Deputy Regent, Mayor / Deputy Mayor, Member of Board of Representative People House of both central and regional and other state officials are also not deterred by the actions of law enforcement officers. This condition has led to a gap between the prosecution and prevention with acts of corruption that occurred, that the impact of criminal acts and the prevention of corruption is not directly proportional to the data of the criminal acts of corruption that occurred. Supposedly, the more action and prevention activities undertaken, the criminal acts of corruption will decrease, but empirically the situation in the field is the opposite. To combat this increasingly massive corruption, it is necessary to make other efforts to create an anti-corruption socie...
Article History: Evaluation of Dual Banking System in Indonesia. Dual Banking System is the appli... more Article History: Evaluation of Dual Banking System in Indonesia. Dual Banking System is the application of two banking systems in one banking institution, namely conventional banking and Islamic banking. Indonesia can optimize the dual banking system through strength share and weakness cover, namely Islamic banks are generally superior in terms of a more stable system in the face of market changes but have deficiencies in infrastructure, whereas conventional banks have large market and capital access and more infrastructure complete, but very vulnerable to crises due to the negative factors of economic integration which are already very strong. The superiority of the dual banking system concept is seen in two separate systems that operationally do not affect each other, but have one common goal, namely financial stability that supports economic growth. So, to achieve this goal the two systems can work together in external factors such as access to capital, infrastructure, supervisio...
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