EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis

THE INFLUENCE OF FINANCIAL INCLUSION AND FINANCIAL LITERACY ON FINANCIAL PERFORMANCE (Case Study Of Bank Sumut Syariah Panyabungan)

Ummi Itiah Nasution — 2023-09-14

The purpose of this research is to find out how the financial performance of Bank Sumut Syariah Panyabungan is influenced by financial inclusion and financial literacy. In this research a questionnaire was used as a data collection tool. All employees of Bank Sumut Syariah Panyabungan who were sampled in this study were the population. Thirteen workers were used to collect samples using a saturated sampling method (also known as total sampling). Validity test, reliability test, normality test, multicollinearity test, t test, f test, and r test are the data analysis methodologies used in this study. The research findings show that there is a relationship between financial inclusion and financial performance, with a sig value of 0.041 and tcount 2.256 > ttable 2.131, there is a relationship between financial literacy and financial performance, with a sig value of 0.026 and tcount 2.486 > ttable 2.131, and a potential relationship between inclusion finance with financial performance, with a sig value of 0.002 and fcount of 9.549. The research findings show that at Bank Sumut Syariah Panyabungan, financial inclusion and literacy both have an impact on financial performance.

The Effect Of Profitability And Solvency On Income Smoothing With Good Corporate Governance As A Moderating Variable At Pt Bank Muamalat Indonesia In 2018-2022

Maulida Jam’ah — 2023-09-14

This research aims to determine the effect of profitability and solvency on income smoothing with good corporate governance as a moderating variable at PT Bank Muamalat Indonesia in 2018-2022. This type of research is quantitative research with the type of data using secondary data which is collected on the official website of PT Bank Muamalat Indonesia. The data analysis method uses SEM, namely PLS with the SmartPLS program to analyze Good Corporate Governance as a moderating variable which can strengthen or weaken the relationship between the independent variable and the dependent variable. The research results show that profitability has a positive effect on income smoothing, meaning that the higher the level of profitability, the higher the possibility of income smoothing. Solvency has a positive effect on income smoothing, meaning that the higher the level of solvency, the higher the possibility of income smoothing. GCG has a positive effect on income smoothing, meaning that the better corporate governance (GCG), the higher the possibility of income smoothing. GCG is able to moderate the influence of profitability on income smoothing with a positive influence, meaning that GCG is able to strengthen the relationship between profitability and income smoothing. GCG is able to moderate the influence of solvency on income smoothing, meaning that GCG is able to influence the relationship between solvency and income smoothing.

The Influence Of Marketing Mix And Online Reviews On Purchasing Decisions Through Shopee E-Commerce In Medan Perjuangan Subdistrict

Edward Alezandro Lbn. Raja — 2023-10-02

The research findings indicated that the t-test results for the marketing mix variables showed a calculated t-value of 6,378 > the tabulated t-value of 1,984. This indicates that the marketing mix significantly influences purchasing decisions on the shopee e-commerce platform in the Medan Perjuangan Subdistrict. On the other hand, the t-test results for the online review variabel showed a calculated t-value of -3,384 < 1,984, suggesting that online reviews have an influence on purchasing decisions in shopee e-commerce, but the influence is not statistically significant in the Medan Perjuangan Subdistrict. Furthermore, the combined effect of marketing mix and online reviews, as indicated by the F-test (calculated F-value of 20,488 > tabulate F-value of 3.09), signifies a significant joint influence on purchasing decisions. The coefficient of determination (R2) test resulted in a value of 41.2%, indicating the proportion of variance explained by the model.

Determinants of Financial Reporting Fraud in the Perspective of Fraud Hexagon

Annisa Rachmawati — 2023-10-05

The purpose of this study is to detect fraud in financial statements using Fraud Hexagon analysis which includes stimulus proxied by financial stability and external pressure, opportunity proxied by effective monitoring and quality of external, rationalization proxied by change in auditors, capability proxied by change in directors, arrogance proxied by the size of CEO photos, and collusion proxied by cooperation between companies and govermemnt. This study uses the Beneish M-Score measurement to detect fraudulent financial statements. The sampling method is purposive sampling consisting of 51 companies that meet the criteria of 80 infrastructure, utility and transportation companies listed on the IDX for 2017-2022. The hypothesis in this study was tested using logistic regression analysis. The results of the study show that the variables of supervisory effectiveness, changes in directors, and cooperation between companies and the government have an influence on fraudulent financial statements. Meanwhile, the variables of financial stability, external pressure, quality of external auditors, changes in auditors, and CEO photo size have no effect on fraudulent financial statements.

Analysis of the Lack of Interest of MSMEs in Fintech In Medan Denai

Putri Indah Fadillah — 2023-10-10

The government will address the issue of population explosion, which will be very important for economic development especially in Medan City, the government also encourages the growth and empowerment of MSMEs. Therefore, government-owned small and medium enterprises must be developed to be empowered. People may be motivated to move forward in their business with MSMEs in Medan Denai. Until 2021, the number of fintech companies is expected to continue to grow due to a number of variables, including convenience, excellence, service features, risk, and trust. the convenience of using fintech is easy to understand and does not require a lot of work, but umkm in Medan Denai still do not understand the use of fintech. therefore the purpose of this research is to analyze the Lack of Interest of MSMEs in Fintech in Medan Denai. This research uses a qualitative approach that is descriptive and explains the study in the field. The analysis method used is an analysis of the results of interviews and field observations conducted by researchers. In addition, the study techniques include using primary data from interviews with 10 MSME players in Medan Denai in July to those who have or have not used fintech in their operations. These 10 MSMEs are MSMEs that are a requirement for this research. According to the findings of the study, 1. Intention to use fintech services is concluded that the majority of traders are aware of the existence of fintech. Personalization is concluded that for those who know fintech, they consider fintech easy to use, but there are some MSME players who do not know fintech so they cannot make conclusions. 3. The ability to access fintech, almost all of them answered that fintech can be used anywhere, because fintech is on a cellphone that can be taken anywhere. The features that exist in fintech for them are difficult and some are not, depending on their use. 4. Technological innovativeness, namely some informants said that fintech has been able to provide services according to existing needs but some have not, it is because some of these fintechs do not have fintech guides making them feel helped in terms of buying and selling services 5. Social factors, namely for those who use fintech, they say that they use it because of the invitation of friends and people around, but there are also those who already know from the beginning. All informants said that fintech makes a business competitive and is able to make its business superior, it happens because nowadays many people make payments through fintech.

The Influence Of Profitability, Investment Opportunity Set And Disclosure Of Islamic Social Reporting On Firm Value (Empirical Study On Companies Registered In The Jakarta Islamic Index 2019-2022)

Ahmad Mufid Hanafi — 2023-10-27

This study aims to determine and analyze the effect of profitability, investment opportunity set and Islamic social reporting on firm value. company values. The population of this study are publicly listed companies whose shares are listed on the Jakarta Islamic Index during the 2019-2022 period. whose shares are listed on the Jakarta Islamic Index during the 2019-2022 period. The technique sampling technique in this study using purposive sampling method, with the results of 23 companies that meet the predetermined criteria with a total. sample of 92 samples. determined with a total sample size of 92 samples. This research uses multiple regression data analysis methods with the help of the SPSS version 26 program. The data used in this study are secondary data obtained from the company's published financial statements from the company's website. obtained from financial reports published by the company from the website www.idx.co.id. The results of this study indicate that the investment opportunity set variables and Islamic social reporting have an effect on firm value. company values. While profitability has no effect on firm value

The Influence Of Discipline, Leadership Style And Work Environment On Employee Performance Through Motivation At The Secretariat General Of The DPR RI

Edi Setiawan — 2023-10-27

This research aims to analyze the performance of employees in the Secretariat of the Indonesian House of Representatives (DPR RI). Data collection was conducted by distributing questionnaires to respondents using purposive sampling method. The respondents in this study were employees of the Secretariat of the DPR RI. A total of 167 responses were successfully obtained from the distribution of questionnaires to DPR RI Secretariat employees. The collected data were then analyzed using Structural Equation Modeling (SEM) with the assistance of AMOS 22 software. Based on the AMOS analysis, the following results were obtained: 1) Work discipline has a positive and significant influence on motivation. 2) Leadership style has a positive and significant influence on motivation. 3) Work environment has a positive and significant influence on motivation. 4) Work discipline has a positive and significant influence on employee performance. 5) Leadership style has a positive but not significant influence on employee performance. 6) Work environment has a positive but not significant influence on employee performance. 7) Work motivation has a positive and significant influence on employee performance. 8) Work discipline has a positive and significant influence on employee performance through motivation. 9) Leadership style has a positive and significant influence on employee performance through motivation. The work environment has a positive and significant influence on employee performance through motivation.

Development Strategy of Halal Tourism Objects in Medan City

Silvia Handayani Siregar — 2023-11-01

This study aims to analyze the development strategy of halal tourism objects in Medan City. This study uses SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis method to evaluate the internal and external factors that affect the development of halal tourism in this city. The analysis results show that Medan City has significant strengths, such as rich cultural potential, nature tourism, accommodation and ease of communication. However, there are weaknesses such as halal services that need to be improved, service quality, and less effective promotion. Significant opportunities were also identified, including the rapidly growing halal tourism market and the potential for increased international cooperation. However, threats such as competition from similar destinations, security issues, economic fluctuations, and related policy changes need to be addressed. The results of this study indicate the need for a targeted and sustainable development strategy to capitalize on the potential of halal tourism in Medan City. Therefore, the Medan City government undertakes a strategy that involves improving service quality, effective promotion, and stronger cooperation with stakeholders. This strategy is expected to develop Medan City as an attractive and sustainable halal tourism destination.

THE INFLUENCE OF ISL AMI WORK ETHICS, LEADERSHIP, AND COMPENSATION ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE AT PT BANK MUAMALAT KCU MEDAN BALAIKOTA

Dinda Clarita Wirani Putri — 2023-11-01

Employee performance is one of the important factors in a company in achieving its goals. The purpose of this study was to test and analyze the influence of Islamic work ethics, leadership, and compensation on employee performance with job satisfaction as an intervening variableat PT Bank Muamalat KCU Medan Balaikota. This research method is quantitative research using data analysis techniques, namely Structural Equation Modeling (SEM) with the Path Analysis method. The analysis test tool used is SmartPLS v.4.0. The_isample in this_istudy amounted to 80 respondents who were all employees at Bank Muamalat KCU Medan Balaikota. The results of this study show that Islamic work ethics have a significant effect on performance, leadership has a significant effect on performance, compensation affects employee performance, job satisfaction does not affect performance, Islamic work ethics affect job satisfaction, leadership does not affect job satisfaction, compensation affects job satisfaction, and job satisfaction does not mediatethe influence of Islamic work ethics, leadership, and compensation on employee performance.

Pengaruh Literasi Keuangan dan Kompetensi Manajerial Pengusaha Terhadap Kinerja UMKM Dimoderatori Tingkat Pendidikan

Sari Wulandari — 2023-11-01

Tujuan penelitian ini adalah untuk mengetahui (1) pengaruh literasi keuangan pengusaha terhadap kinerja UMKM Kota Surakarta (2) pengaruh kompetensi manajerial pengusaha terhadap kinerja UMKM Kota Surakarta (3) mengetahui apakah tingkat pendidikan dapat memperkuat pengaruh literasi keuangan dan kompetensi manajerial pengusaha. Jenis penelitian ini kuantitatif dengan populasi 254 pengusaha di Kota Surakarta didapat sampel sebanyak 131 dengan teknik convinence sampling. Teknik pengumpulan data dengan kuesioner skala likert 1-5 poin serta dummy variabel melalui google form. Data diolah menggunakan software SPSS 25 dengan uji validitas instrumen menggunakan Confirmatory Factor Analysis (CFA), uji reliabilitas menggunakan Cronbach Alpha, uji hipotesis melalui Moderated Regression Analysis (MRA) dengan uji statistik deskriptif dan uji prasyarat analisis. Temuannya (1) terdapat pengaruh signifikan dan positif literasi keuangan pengusaha terhadap kinerja UMKM di Kota Surakarta 2) terdapat pengaruh signifikan dan positif kompetensi manajerial pengusaha terhadap kinerja UMKM di Kota Surakarta. (3) tingkat pendidikan tidak mampu memperkuat literasi dan kompetensi manajerial pengusaha terhadap kinerja UMKM di Kota Surakarta. Implikasinya konsisten dengan teori Resourced Based View bahwa literasi keuagan dan kompetensi manajerial mampu meningkatkan kinerja UMKM dengan mengikuti seminar atau pelatihan sehingga dapat menciptakan pemikiran baru untuk mengembangkan usahanya.