JournalTOCs

Publisher: Universitas Muhammadiyah Gorontalo (Total: 5 journals) [Sort alphabetically]

Showing 1 - 5 of 5 Journals sorted by number of followers
	J. Syariah and Accounting Public
	British (Jurnal Bahasa dan Sastra Inggris)
	Akademika
	`A Jamiy : Jurnal Bahasa dan Sastra Arab
	Publik (Jurnal Ilmu Administrasi)

Most Followed Journals

Top Publishers

Top Subjects

Similar Journals

Journal Syariah and Accounting Public
Number of Followers: 0

This is an Open Access Journal

Open Access journal
ISSN (Online) 2622-3538
Published by Universitas Muhammadiyah Gorontalo

[5 journals]

PENGARUH KONTRIBUSI DAN EFISIENSI PENDAPATAN ASLI DAERAH TERHADAP
PENDAPATAN DAERAH DI KABUPATEN GORONTALO
- Authors: Mentari Ariesta Iyonu, Mohamad Pakaya, Yuwin Ali
  Pages: 47 - 59
  Abstract: This research was conducted at the Regional Government Finance Agency of Gorontalo Regency. The purpose of this study was to see the effect of the dependent variable, namely the contribution and efficiency of PAD on the dependent variable, namely regional income. This research uses multiple linear regression method. The results of this study indicate that contribution and efficiency have a simultaneous and significant effect on the Gorontalo Regency area while partially contributing positively and significantly to regional income because if the contribution increases then regional income will experience an increase and efficiency has a negative and significant effect because if efficiency increases then income area will decrease.
  PubDate: 2023-02-15
  DOI: 10.31314/jsap.5.2.47-59.2022
  Issue No: Vol. 5, No. 2 (2023)
Peran Komunikasi Bisnis Islam Dalam Peningkatan Penjualan E-Commerce
Syariah Di Kota Medan
- Authors: Arifa Pratami, Muhammad Hadi, Mentari Ariesta Iyonu
  First page: 60
  Abstract: In the current era of globalization and technological advances, it has a major influence on people's lifestyles and economic activities, including in fulfilling household and personal needs and desires. As is the case in the behavior of buying and selling goods online, one of which is through e-commerce or other sales services, Indonesia, which is the largest Muslim country in the world, provides opportunities for every company to create innovations such as in terms of providing e-commerce services. Particularly in the nature of sharia e-commerce, which are currently increasingly in demand by the public, such as Shoppe Berkah, Tokopedia Salam and Lazada Amanah. This study examines the increase in sales of Islamic e-commerce with Stuctural Equation Modeling (SEM) analysis. This research is built on the basis of ethics and Islamic business communication principles which explain that the exchange of messages or information with other parties within the business sphere must be based on Islamic rules. This study found that variables that have an influence on increasing sharia e-commerce sales, namely people's purchasing power and implementation of sharia contracts and Islamic business communication variables have no significant effect on increasing sharia e-commerce sales.
  PubDate: 2022-12-01
  DOI: 10.31314/jsap.5.2.%p.2022
  Issue No: Vol. 5, No. 2 (2022)
ANALISIS KEBIJAKAN SUKU BUNGA DEPOSITO TERHADAP TINGKAT DEPOSITO NASABAH
PADA PT. BANK SULUTGO CABANG SUWAWA KABUPATEN BONE BOLANGO
- Authors: Siti Rahmatia Machieu, Mohammad Zubair Hippy
  Pages: 72 - 81
  Abstract: Abstract:This study aims to analyze the effect of deposit interest rates on customer deposit rates at PT. Suwawa Bank, Suwawa Branch, Bone Bolango Regency. This research is a quantitative research using secondary data. The data analysis technique in this study was simple regression analysis which was processed using the E-Views 9 assistance program. The results of this study indicate that the deposit rate policy has a positive and significant effect on customer deposit rates at PT. Bank SulutGo, Suwawa Branch, Bone Bolango Regency for the 2019-2021 period with a determinant value of 18.9282%. While the rest is influenced by other variables such as administrative costs, exchange rate movements, the amount of customer funds, public trust, bank image and credibility of deposit products. Then the test results for each type of deposit period found that for deposit interest rate policies for periods of 1 month, 3 months and 12 months have a significant effect on customer deposit rates while deposit interest rate policies for periods of 6 months have no significant effectKeywords: Deposit Interest Rate Policy, Deposit Rate Abstrak:Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan suku Bunga Deposito terhadap tingkat deposito nasabah pada PT. Bank SulutGo Cabang Suwawa Kabupaten Bone Bolango. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Teknik analisis data dalam penelitian ini adalah analisis regresi sederhana yang diolah menggunakan bantuan program E-Views 9. Hasil penelitian ini menunjukan bahwa kebijakan suku Bunga deposito berpengaruh positif dan signifikan terhadap tingkat deposito nasabah pada PT. Bank SulutGo Cabang Suwawa Kabupaten Bone Bolango periode 2019-2021 dengan nilai determinan sebesar 18,9282%. Sementara sisisanya dipengaruhi oleh variabel lain seperti variabel biaya administrasi, pergerakan kurs, jumlah dana nasabah, kepercayaan masyarakat, citra bank serta kredibilitas produk deposito. Kemudian hasil pengujian untuk setiap jenis jangka waktu deposito ditemukan bahwa untuk kebijakan suku Bunga deposito jangka waktu 1 bulan, 3 bulan dan 12 berpengaruh signifikan terhadap tingkat deposito nasabah sementara kebijakan suku Bunga deposito jangka waktu 6 bulan tidak berpengaruh signifikan Kata kunci : Kebijakan Suku Bunga Deposito, Tingkat Deposito
  PubDate: 2022-12-05
  DOI: 10.31314/jsap.5.2.%p.2022
  Issue No: Vol. 5, No. 2 (2022)
PERAN APARATUR DESA DALAM AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA
ILUTA KECAMATAN BATUDAA
- Authors: Felmi D. Lantowa, Fitria Melynsyah Yusuf, Arena Samsudin Jusuf
  Pages: 82 - 92
  Abstract: Regional autonomy is a new chapter in the administration of a more decentralized form of government. Likewise, the village government is given the authority to be able to carry out village financial management based on accountability and transparent financial management. The purpose of the study was to identify the Role of Village apparatuses in Village Financial Management Accountability in Iluta Village, Batudaa District. The results showed that the role of village officials in the accountability of village financial management in Iluta Village, Batudaa Subdistrict from five indicators based on Permendagri Number 20 of 2018, two indicators are not yet appropriate, namely the administration stage and the reporting stage, the administration stage is still carried out by the Head of the Administration Section due to the lack of understanding of the Village Treasurer in operating a computer, resulting in the reporting of village government budget realization to the Regency level is still often delayed, but the PMD Office still provides an allowance of fourteen days from the specified time so that it does not affect the disbursement of further funds. Thus, it is necessary to increase the capacity quality of knowledge, and expertise of village officials about computers to improve the performance of village officials in village financial management
  PubDate: 2022-12-11
  DOI: 10.31314/jsap.5.2.%p.2022
  Issue No: Vol. 5, No. 2 (2022)
PENGARUH UKURAN ASET PERUSAHAAN DAN DIVIDEND PAYOUT RATIO (DPR) TERHADAP
NILAI PRICE BOOK VALUE (PBV) PERUSAHAAN PLASTIK & KEMASAN YANG TERDAFTAR
DI BURSA EFEK INDONESIA
- Authors: Mohammad Zubair Hippy, Dharmawaty S. Makur
  Pages: 93 - 102
  Abstract: Abstract:The research is quantitative research using secondary data obtained from the site of the indonesia stock exchange.The size of the population in this research as many as 15 companies, then with the purposive sampling so obtained the number of samples from 10 companies.Data analysis techniques of the research is multiple regression analysis of the pooled data. The results of this study indicate that (1) the size of company assets has a positive and significant effect on the Price book value of plastic and packaging companies. (2) Dividend Payout Ratio has no significant positive effect on the Price book value of plastic and packaging companies. (3) The size of the company's assets and the Dividend Payout Ratio together have a significant effect on the Price book value of plastic and packaging companies with a determinant value of 78.0867%. The ability of other variables to explain the value of the company is 21.9133%, namely the variable liquidity ratios, audit committees, independent commissioners, profitability ratios, solvency ratios, management decisions, company ownership structure and earnings per share of the company. Keywords: Price book value, Size of company assets, Dividend Payout Ratio Abstrak:Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Jumlah populasi dalam penelitian ini sebanyak 15 perusahaan, kemudian dengan metode purposive sampling sehingga diperoleh jumlah sampel sebanyak 10 perusahaan. Teknik analisis data dalam penelitian ini adalah analisis regresi berganda data panel. Hasil penelitian ini menunjukan bahwa (1) Ukuran aset perusahaan berpengaruh positif dan signifikan terhadap nilai Price book value perusahaan plastik & kemasan. (2) Dividend Payout Ratio berpengaruh positif tidak signifikan terhadap nilai Price book value perusahaan plastik & kemasan. (3) Ukuran aset perusahaan dan Dividend Payout Ratio secara bersama-sama berpengaruh signifikan terhadap nilai Price book value perusahaan plastik & kemasan dengan nilai determinan sebesar 78,0867%. Adapun kemampuan dari variabel lain dalam menjelaskan nilai perusahaan sebesar 21.9133% yakni variabel rasio likuiditas, komite audit, komisaris independen, rasio profitabilitas, rasio solvabilitas, keputusan manajemen, struktur kepemilikan perusahaan serta laba per lembar saham perusahaan. Kata Kunci : Price book value, Ukuran aset perusahaan, Dividend Payout Ratio
  PubDate: 2022-12-20
  DOI: 10.31314/jsap.5.2.%p.2022
  Issue No: Vol. 5, No. 2 (2022)
ANALISIS PENGELOLAAN KEUANGAN SESUAI PERMENDAGRI NOMOR 79 TAHUN 2018
TENTANG BADAN LAYANAN UMUM DAERAH DI PUSKESMAS TOLANGOHULA
- Authors: Lukfiah Irwan Radjak
  Pages: 103 - 111
  Abstract: Penelitian ini bertujuan untuk mengetahui apakah pengelolaan keuangan sudah sesuai dengan Permendagri No. 79 Tahun 2018 tentang Badan Layanan Umum Daerah pada Puskesmas Tolangohula. Pada penelitian ini peneliti menggunakan jenis penelitian deskriptif kualitatif. Puskesmas Tolangohula dalam pengelolaan keuangannya sesuai dengan Peraturan Menteri Dalam Negeri Nomor 79 Tahun 2018 tentang Badan Layanan Umum Daerah pada Puskesmas Tolangohula dengan mematuhi beberapa prinsip tata kelola keuangan, yaitu Transparansi dan Independensi. Namun, Puskesmas Tolangohula belum menerapkan prinsip akuntabilitas dan tanggung jawab. Namun demikian, Puskesmas Tolangohula RPSA telah mandiri dalam mengelola organisasi secara profesional tanpa benturan kepentingan dan pengaruh atau tekanan dari orang lain yang tidak sesuai dengan peraturan perundang-undangan dan prinsip bisnis yang sehat.
  PubDate: 2022-12-25
  DOI: 10.31314/jsap.5.2.103-111.2022
  Issue No: Vol. 5, No. 2 (2022)