Prosiding Seminar Nasional Ekonomi Bisnis

PENGARUH LIKUIDITAS DAN SOLVAVILITAS TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2021-2023

2025-01-28T08:43:19+00:00

This study aims to analyze the influence of liquidity and solvency on the profitability of food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research adopts a quantitative approach using secondary data analysis from the companies' annual financial statements. The population of this study comprises all food and beverage sector companies listed on the IDX from 2021 to 2023. The sampling method employed is purposive sampling, selecting companies based on specific criteria. The dependent variable is profitability, measured using Return on Assets (ROA), while the independent variables are liquidity, measured by the Current Ratio, and solvency, measured by the Debt to Equity Ratio (DER).The results reveal that liquidity and solvency significantly affect profitability. The negative impact of high liquidity and solvency indicates that unproductive funds and increasing fixed costs can burden profitability. The findings imply that companies need to consider a balance between liquidity and solvency in financial management to enhance profitability. Future research is recommended to include additional variables and expand the sample to improve the generalizability of the findings.

ASURANSI SEBAGAI ELEMEN PERENCANAAN KEUANGAN : KAJIAN MENGENAI PRAKTIK ASURANSI DI KOTA PEKALONGAN

2025-01-28T08:45:10+00:00

The purpose of this article is to review and analyze the implementation of insurance in Pekalongan City, Central Java over the past three years to expand the knowledge of readers, especially the people of Pekalongan City, so that they are expected to take the right steps in carrying out their financial planning. The data reviewed is quantitative secondary data in the form of literature review which is then reviewed and interpreted in the form of descriptive analysis. The available data is also discussed in the context of its relationship with a broader scope nationally. The discussion in this article provides implications in adding insight and literacy to readers regarding the facts and conditions of insurance in Pekalongan City. This article can be developed as a basis for researching more specific community financial behavior and planning, especially related to insurance.

ETIKA BISNIS TERHADAP KEPUASAN KONSUMEN

2025-02-15T15:14:52+00:00

This study aims to determine the influence of the application of business ethics in business that can affect the level of consumer satisfaction. The method in this study uses Systematic Literature Review (SLR). This research includes the analysis of indexed articles and articles from journals that have an ISSN (International Standard Serial Number) number electronically, which have been published via the internet with the E-ISSN code. Ethics in doing business is something that must be carried out in a company, ethics is a very important thing. In the management of a business, the application of business ethics is one of the factors that plays an important role in maintaining business sustainability.

PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING

2025-01-28T08:52:02+00:00

Fierce competition between companies requires companies to always maintain and improve their financial performance, in order to continue to run company operations well and produce high productivity to meet consumer needs. Financial performance can be measured, among others, by liquidity, capital structure, profitability, stock returns and other indicators. A good company's financial performance will easily attract investors. This study was conducted with the aim of analyzing how much liquidity, capital structure and profitability affect stock returns, by taking telecommunications subsector companies listed on the IDX in the period 2019 to 2022. Data analysis in this study uses Partial Lest Square (PLS). The results of this study show that liquidity (CR) has a significant negative effect on profitability (ROA). Liquidity (CR) has a positive and insignificant effect on stock returns. Capital Structure (DER) has a negative and insignificant effect on profitability (ROA). Capital Structure (DER) has a positive and insignificant effect on stock returns. Profitability (ROA) has a positive effect on stock returns insignificantly. Profitability (ROA) does not play a role in mediating the relationship between Liquidity (CR) and Stock Return and Profitability (ROA) does not play a role in mediating the relationship between Capital Structure (DER) and Stock Return.

PERAN ISLAMIC CORPORATE RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE DALAM INDUSTRI KEUANGAN SYARIAH

2025-01-28T08:41:12+00:00

Corporate Social Responsibility (CSR) program is a corporate initiative to ensure that its operations have a beneficial impact on society. In addition, the implementation of an effective sharia governance structure, especially the Sharia Supervisory Board (SSB), is a significant challenge for the sharia industry. Existing research on sharia governance in the Indonesian sharia banking and finance sector is limited, so further investigation is needed in this domain. The purpose of this study is to determine how CSR and GCG affect firm value and whether profitability makes CSR and GCG play a role in the sharia finance industry. Using Smart PLS 4.0, this study found that CSR and GCG greatly improve Company performance. This study utilizes financial data from a population of sharia financial sector companies with a sample of 25 consisting of Sharia Commercial Banks, Sharia Insurance, Sharia Ventures and Sharia Pawnshops registered with the OJK in 2020-2021.

PENGARUH UKURAN PERUSAHAAN, AUDIT FEE, DAN AUDITOR SWITCHING TERHADAP AUDIT REPORT LAG

2025-01-28T08:59:22+00:00

This study aims to examine the influence of company size, audit fee, and auditor switching on audit report lag in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The urgency of this research is based on the importance of timely financial reporting as a foundation for strategic decision-making by various stakeholders, including investors, management, and regulators. Despite regulations set by the Financial Services Authority (OJK), delays in financial report publication remain frequent, reducing the relevance of financial information and exposing companies to potential sanctions. This research employs a quantitative approach with a purposive sampling method, resulting in 45 observations from 9 energy sector companies. Data were processed using EViews 12. The results indicate that company size and audit fee significantly affect audit report lag, while auditor switching does not have a significant impact. The implications of this study provide practical insights for companies to enhance efficiency in presenting timely financial reports and help auditors understand the factors affecting audit duration. Thus, this study supports improvements in the quality and timeliness of financial reporting in the energy sector, which plays a crucial role in the economy.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE RISK TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023)

2025-01-28T09:03:14+00:00

This research aims to test, analyze and provide empirical evidence that corporate social responsibility and corporate risk influence tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is important because it highlights the relationship between corporate social responsibility (CSR) and corporate risk on tax avoidance, which is relevant in the context of optimizing state revenues through taxes amidst tax avoidance practices by large companies to minimize the tax burden. they. In this research the independent variables used are corporate social responsibility and corporate risk. Meanwhile, the dependent variable is tax avoidance. The population in this study was 87 companies and sample selection was carried out using a purposive sampling method, resulting in 17 companies that met the criteria with an observation period of 5 years. The data used is secondary data. Data analysis uses panel data analysis. This research results in the conclusion that corporate social responsibility and corporate risk simultaneously influence tax avoidance. Partially, corporate social responsibility has no effect on tax avoidance, while corporate risk has a negative effect on tax avoidance.

PENGARUH UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI PERUSAHAAN LQ45 TAHUN 2019 - 2023

2025-01-28T09:19:23+00:00

The prupose of this study is to determine the effect or not of firm size variables and financial performance on the firm value variable in companies listed on LQ45 for the period 2019 to 2023. The related variables in this research are firm value and the independent variables are firm size, ROA and ROE. The object of this research is the LQ45 company for the period 2019 to 2023. The type of research used in this research is quantitative research. The data collection technique in this research is secondary data, using documentation methods in the form of financial reports obtained from the official websites www.idcx.co.id and finance.yahoo.com. The sampling technique used a purposive sampling method, with a total of 45 samples selected from 9 companies registered in LQ45 for the period 2019 to 2023. The E-views version 12 program was used by researchers to process and analyze multiple regression data. The results of this research show that firm size has an effect on firm value, while return on assets and return on equity have no effect on firm value, but simultaneously the firm size variables return on assets and return on equity have a positive effect on the firm value.

PENGARUH CAPITAL INTENSITY, RISIKO PERUSAHAAN, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE

2025-01-28T09:22:54+00:00

This study aims to test and analyze variables that are suspected of influencing tax avoidance in Consumer Non-Cyclicals companies involving capital intensity, company risk, company size, and sales growth variables. The population used in this study is Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The type of research used in this study is quantitative research. The sampling method uses purposive sampling and the analysis tool used is panel data regression analysis. The results of the study show that capital intensity, company risk, and sales growth have no effect on tax avoidance. While company size has a negative effect on tax avoidance.

PENGARUH KESEMPATAN BERTUMBUH, KEPEMILIKAN MANAJERIAL, DAN PROFITABILITAS TERHADAP UNEXPECTED EARNINGS DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERATING

2025-01-28T09:30:30+00:00

The main purpose of investors investing their capital in a company is to gain profit. Therefore, in choosing a company, an investor needs careful consideration, such as whether the company has good growth opportunities, the company has positive policies due to strong managerial ownership, and the company is able to generate good profits (profitability). The type of data used in this study is secondary data sourced from the annual financial reports of banking companies listed on the Indonesia Stock Exchange for the period 2013-2023. The population in this study is all banking companies listed on the Indonesia Stock Exchange for the period 2013-2023, totaling 47 companies. While the sample in this study was 16 banking companies. Data analysis was carried out using PLS analysis. Based on the results of research it can be concluded that the variables of growth opportunities, managerial ownership, and profitability have a positive and significant effect on unexpected earnings. The variables of growth opportunities and profitability have a significant effect on unexpected earnings. The variable of managerial ownership is not significant on unexpected earnings.

PENGARUH PENGGUNAAN FINANCIAL TECHNOLOGY PEER TO PEER LENDING, E-WALLET, DAN QRIS TERHADAP PENDAPATAN UMKM KULINER DI KECAMATAN TELANAIPURA KOTA JAMBI (2019–2023)

2025-01-28T09:36:59+00:00

This study aims to analyze the influence of Financial Technology (Fintech) in the form of Peer to peer-to-peer lending, e-wallets, and QRIS on the income of Culinary MSMEs in Telanaipura District, Jambi City. With a quantitative approach, this study uses primary and secondary data from MSME actors through questionnaires and observations. The results of the study are expected to provide a new understanding of the contribution of fintech to increasing MSME income and provide practical recommendations for entrepreneurs and regulators. Initial findings show that most MSME actors have yet to utilize this technology optimally, even though consumers have switched to digital payments. The results of the study show that Financial Technology P2P, E-Wallet and QRIS have a positive and significant effect on MSME income in Telanaipura District, Jambi City. Therefore, this study is expected to be a basis for formulating policies that support financial literacy and inclusion for MSMEs.

PENGARUH KEPUASAN TERHADAP LOYALITAS KONSUMEN PADA PERUSAHAAN JASA PENGIRIMAN BARANG JNE KOTA JAMBI

2025-01-28T11:54:18+00:00

Satisfaction plays a very important role in consumer loyalty. Therefore, the aim of this research is to describe consumer satisfaction and consumer loyalty in using JNE goods delivery services in Jambi City, as well as knowing and analyzing the influence of consumer satisfaction on consumer loyalty in using JNE goods delivery services in Jambi City. The research method in this research is descriptive and quantitative. Data analysis uses SPSS Ver 23 and uses a simple linear regression model with Y = a+b.X+e calculation. Distribution of questionnaires to the population of consumers who use the services of the JNE City goods delivery service company more than 3 times in 2023, namely 242,710 people, the formula used to find samples is the Slovin formula according so that the sample in this study is 100 respondents. The research method in this research is descriptive and quantitative. The coefficient of determination is known from the value R2=0.393 (39.3%), which means that consumer satisfaction (X) is able to explain consumer loyalty (Y) at JNE Jambi City of 39.3% and the remaining 60.7% is influenced by other variables. Not investigated in this study. Based on the t test, the tcount value is 4.940 and ttable is 1.98447. From the comparison results, it can be seen that the test with a comparison of tcount 4.940 > ttable 1.98447 means that Ho is accepted by Hi. Rejected. This means that consumer satisfaction influences consumer loyalty to JNE goods delivery services in Jambi City.

PENGARUH LINGKUNGAN KERJA FISIK TERHADAP KINERJA PEGAWAI PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA JAMBI

2025-01-28T11:59:48+00:00

The purpose of this research is to determine and analyze the influence of the work environment on employee performance at the Jambi City Population and Civil Registration Service. The Jambi City Population and Civil Registration Service is one of the government agencies, as a technical implementing element in the field of population and civil registration. Work environment indicators include cleanliness, lighting or lighting in the workplace, air circulation in the workplace, color scheme in the workplace, space required for movement, capable work equipment, relationships between colleagues, work safety, while performance is Quality, Quantity, Timeliness, Effectiveness and Independence. The research method uses simple linear regression with data processing results from SPSS 22. The results state that the work environment and employee performance are relatively high in the Jambi City Population and Civil Registration Service. Meanwhile, based on the Work Environment coefficient, it has a positive and significant effect on employee performance.

ANALISIS PENGARUH FITUR VIRTUAL TRY-ON, ONLINE CUSTOMER REVIEW, DAN PROMOTION TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE

2025-01-28T12:05:24+00:00

The world of technology is currently developing very rapidly, and has an impact on all fields including business and the economy, one of which is e- commerce. The rapid development of technology in the business world also does not escape the problems that occur, such as consumers' lack of satisfaction in choosing a product and not having the opportunity to try the product directly, consumers not believing if they have not seen reviews from other customers on e-commerce, and lack of interesting promotions offered by the company. These problems attracted researchers to conduct research with the aim of analyzing the influence of virtual try-ons, online customer reviews and promotions on purchasing decisions. It is quantitative study with e-commerce customers in Pekalongan, Central Java as the population. A hundred respondents were selected as the sample and the data collected through questionnaire. Meanwhile, SPPS version 22 was applied to analyse the data. The result stated there is an effect of virtual try-on on purchase decisions with a significant value; 0,027 < 0,05 and there is an effect of online customer review on it with a signifucant value; 0,017 < 0,05. Furthermore, there is an effect among virtual try-on, online customer review, and promotion together or simultaneously on purchasing decisions which has a significance value of 0.000<0.05. In the face of increasingly rapid technological developments, it is expected that the new features in e-commerce can make it easier for consumers to shop, provide trust and satisfaction to consumers.

PENGARUH FITUR PAYLATER, PROMOSI PENJUALAN, DAN LIFESTYLE TERHADAP PERILAKU E-IMPULSE BUYING DENGAN POSITIVE EMOTION SEBAGAI VARIABEL MEDIASI PADA MARKETPLACE SHOPEE

2025-01-31T16:28:21+00:00

The existence of e-commerce and online shopping encourages e-impulse buying behaviour. The ease of accessing and using online shopping systems through e-commerce has a big influence on shopping styles in everyday life. Shopee is an e-commerce platform that offers various interesting features to its consumers. The study was conducted on Shopee consumers live in Pekalongan and Batang. It aims to determine the effect of features of paylater, sales promotions and lifestyle on e-impulse buying and the role of the intervening variable; positive emotion, in mediating the effect indirectly. It is a quantitative study that applied the purpose sampling technique and selected a hundred respondents as the sample obtained by spreading some. Supported by SPSS version 26, it was analysed by Path Analysis and Sobel Test. The result indicates the feature of paylater and lifestyle has affected on e-impulse buying while positive emotion has an effect on e-impulse buying. Furthermore, positive emotion mediates the correlation between paylater features, sales promotions, and lifestyle on e-impulse buying. Otherwise, sales promotion has no effect on e-impulse buying.

ANALISIS FAKTOR PENENTU KEPUTUSAN KONSUMEN UMKM DI PEKALONGAN DALAM MENGGUNAKAN QRIS

2025-01-31T16:41:10+00:00

This study aims to determine the factors that influence consumers in making decisions to use the Quick Response Code Indonesian Standard (QRIS) payment method for MSMEs in Pekalongan. The research approach used is quantitative by involving 100 respondents who are MSME consumers in Pekalongan. Respondents were selected using purposive random sampling method with the criteria of having purchased products using QRIS. Data were obtained through distributing questionnaires electronically. Data analysis was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method to test the relationship between variables. The results showed that perceived convenience and perceived risk had a positive and significant influence on the decision to use QRIS by MSME consumers in Pekalongan. These findings provide implications for MSME players, payment system managers, and policy makers to improve education, ease of access, and consumer confidence in using QRIS, so as to accelerate the process of digitizing payments in the MSME sector.

DARI LIVE STREAMING KE KERANJANG BELANJA: PERAN MINAT BELI DALAM PROSES KEPUTUSAN KONSUMEN

2025-02-03T08:42:13+00:00

This study aims to determine the mediating role of purchase intention on the consumer behavior of live streaming viewers on TikTok. This study uses a quantitative approach with a purposive random sampling method consisting of 100 respondents who are active TikTok users who have purchased products through live streaming. The data collected was analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results showed that live streaming has a positive and significant effect on purchase intention. In addition, live streaming also has a positive and significant influence on consumer purchasing decisions. Purchase interest is proven to have a positive and significant effect on purchasing decisions, and acts as a partial mediation in the relationship between live streaming and purchasing decisions.

PENGGUNAAN MODEL CIBEST DALAM MENGUKUR KESEJATRAAN MUSTAHIK PENERIMA ZAKAT PRODUKTIF PADA BASNAZ KOTA MAKASSAR

2025-02-03T08:42:15+00:00

This research paper examines the application of the Cibest model in measuring the welfare of zakat recipients in Makassar, specifically through the Baznas institution. The study highlights the persistent issues of poverty and income inequality faced by Indonesia and other developing countries, emphasizing the role of zakat as a means to alleviate these problems. By utilizing a mixed-methods approach, this research aims to analyze the impact of productive zakat on the material and spiritual welfare of the recipients. The findings are expected to contribute to the understanding of zakat management and its effectiveness in enhancing the economic conditions of the mustahik, thereby providing valuable insights for future studies and practical applications in the field of Islamic economics.

PENERAPAN MODEL CIBEST DALAM MENGUKUR TINGKAT KEBERHASILAN PENDISTRIBUSIAN ZAKAT PRODUKTIF PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN BANTAENG

2025-01-31T17:04:41+00:00

This study aims to measure the success rate of productive zakat distribution by the National Amil Zakat Agency (BAZNAS) of Bantaeng Regency by applying the CIBEST (Center of Islamic Business and Economic Studies) model. The method used was a descriptive quantitative approach, with data analysis of 15 mustahik households who received assistance. The results of the study showed that the receipt of productive zakat increased the welfare of the mustahik, where after the assistance, 7 households switched to the prosperous category in the CIBEST quadrant. The implications of these findings show the importance of effective zakat management to empower the community and reduce poverty.

ANALISIS KEBERHASILAN PENDISTRIBUSIAN ZAKAT PRODUKTIF MENGGUNAKAN MODEL CIBEST PADA BADAN AMIL ZAKAT NASIONAL KOTA MAKASSAR KECAMATAN MANGGALA

2025-02-03T08:42:17+00:00

Productive Zakat is an effort to eradicate poverty found in Islam. The success of productive zakat is reflected in the level of spiritual and material well-being of the Mustahik who receive Productive Zakat funds. Apart from being able to increase income, productive zakat can also reduce economic coverage if its potential can be maximized properly by BAZNAS. The aim of this research is to analyze the level of success of the productive zakat program at BAZNAS Makassar City using the CIBEST Method. The CIBEST (Center of Islamic Business and Economic Studies) model is a measurement method used to measure a number of households before and after receiving productive zakat funds. The type of research used in this research is field research or field research using a quantitative descriptive approach. The research results show that based on the Paired Sample T Test with decision making, the Sig. (2-taileid) is 0.001 < 0.05, so a decision can be made that there is a real difference in the spiritual values of mustahik households before receiving assistance and after receiving assistance from BAZNAS Makassar City productive zakat funds. And based on the Wilcoxon Test, it is known that the sig. (2-tailed) of 0.001 < 0.05 hypothesis is accepted. So it can be concluded that there is a difference between the income of mustahik households before receiving program assistance and after receiving productive zakat fund assistance from Makassar City. Of the total 14 mustahik, 11 of them experienced a significant increase in income after receiving productive zakat funds.

IMPLEMENTASI POLA KEMITRAAN PADA USAHA PETERNAKAN SAPI DALAM PERSPEKTIF ASAS KEADILAN DI KECAMATAN CENRANA KABUPATEN MAROS

2025-01-31T18:01:24+00:00

Implementing contracts in the community, especially in South Sulawesi, presents many problems. In Maros Regency, one of the contracts that is not implemented is the cattle livestock management partnership pattern. This research examines the Implementation of Partnership Patterns in Cattle Breeding Businesses from the Perspective of the Principle of Justice in Cenrana District, Maros Regency. In the community tradition, the Cattle Breeding Business Partnership Pattern in Labuaja Village is called Tau Eroka Ri Agang Cooperation. Partnership pattern between capital owners and cattle breeders, where the breeder is responsible for the entire maintenance of the livestock. The aim of this research is to examine partnership patterns in cattle farming in terms of the principles of justice in an Islamic economic perspective, using indicators of the principles of justice. A phenomenological research approach is combined with qualitative research methodology in this research. Primary data or data obtained directly from primary sources is the data source used in this research. Information gathering was carried out using interview and documentation strategies. Based on the research results, the partnership pattern carried out by the community using mudharabah contracts in Islamic economic terms is based on the idea that the cattle owner provides the initial capital to carry out the collaboration and the cattle breeder bears maintenance costs (food, drink, cow shed), with a system of sharing business results ( 50%:50%) after deducting costs for cow vitamin injections. The partnership pattern from the perspective of the principle of justice has a number of pillars and terms and conditions that must be fulfilled in Islamic economics. Judging from the principles of justice used, there are two principles of justice, with a clear and transparent meaning, which can be measured from the initial cooperation agreement which must be based on mutual trust in each other, and in the cooperation process a written agreement has not been made and the maintenance period has not been determined. It is clear that the second principle of justice is in accordance with its respective proportions in the sense that in the distribution of profits and losses that will be experienced later by both parties who collaborate, they must bear all possibilities that may occur.

DAMPAK PEMANFAATAN ZAKAT PRODUKTIF TERHADAP KESEJAHTERAAN MUSTAHIK MENGGUNAKAN PENDEKATAN CIBEST PADA BAZNAS KOTA MAKASSAR

2025-02-03T08:42:21+00:00

This research aims to analyze the impact of the use of productive zakat funds by BAZNAS Makassar City with a focus on knowing and analyzing changes in the welfare level of mustahik households before and after receiving productive zakat funds from BAZNAS Makassar City using the CIBEST method. The research method used is descriptive quantitative. The research results show an increase between before and after receiving productive zakat funds. This increase was marked by an increase in the number of mustahik in quadrant I, namely the prosperous position, which initially numbered 2 mustahik to 5 mustahik. So it can be concluded that the productive zakat distributed by BAZNAS Makassar City has a positive impact on mustahik.

MODEL CIBEST DALAM MENILAI EFEKTIVITAS PENDISTRIBUSIAN PROGRAM ZAKAT PRODUKTIF DI KECAMATAN MAKASSAR OLEH BAZNAS KOTA MAKASSAR

2025-01-31T18:13:10+00:00

This study aims to analyze the effectiveness of the distribution of productive zakat funds by the National Amil Zakat Agency (BAZNAS) on the poverty level of mustahik before and after receiving assistance. Using the CIBEST model that measures material and spiritual aspects, this study involved 14 mustahik households and applied quantitative methods with secondary and primary data collection. The results of the analysis showed that the number of poor households decreased from 9 to 6, while prosperous households increased from 4 to 9. The Wilcoxon test showed an increase in spiritual values by an average of 15% after receiving the assistance. In addition, the Paired Sample T Test identified a significant increase in income, with the average monthly income of the mustahik increasing from Rp.1,500,000 to Rp.2,200,000. This finding confirms the importance of productive zakat as an instrument in reducing poverty and improving the welfare of mustahik and the important role of zakat in the distribution of income and wealth. This research contributes to the understanding of the effectiveness of zakat distribution in the context of economic development in facing the challenges of poverty.

MENGUKUR KEBERHASILAN DISTRIBUSI ZAKAT PRODUKTIF BAZNAS KECAMATAN RAPPOCINI KOTA MAKASSAR PERIODE 2023 MENGGUNAKAN MODEL CIBEST

2025-01-31T18:17:10+00:00

This study aims to measure the success of productive zakat distribution by BAZNAS in Rappocini District, Makassar City, in 2023 using the CIBEST Model (Center for Islamic Business and Economic Studies). Previous studies on productive zakat have largely focused on its implementation in theoretical or descriptive terms, without thoroughly examining its impact, particularly on economic changes and mustahik welfare. Therefore, a more focused and data- driven analysis is needed to explicitly explain the impact of productive zakat. This model evaluates the welfare of zakat recipients (mustahik) in terms of both material and spiritual aspects through the CIBEST quadrant analysis. The findings reveal that productive zakat distributed by BAZNAS effectively improved mustahik welfare. Most mustahik were categorized in Quadrant I (materially and spiritually prosperous) after receiving zakat, accompanied by a significant increase in income. This study also confirms that the CIBEST model can serve as a holistic evaluation tool for productive zakat programs. The implications of this research highlight the importance of expanding the scope of productive zakat programs, enhancing support for mustahik, and adopting the CIBEST model as a standard evaluation framework for zakat management.

ANALISIS DAMPAK PRAKTIK HRM BERBASIS HIJAU TERHADAP INOVASI RAMAH LINGKUNGAN: PERAN MEDIASI IDENTITAS HIJAU DAN MODERASI KEPEMIMPINAN EKO-SENTRIS

2025-02-03T08:42:23+00:00

Organizations adopt Green Human Resource Management (Green HRM) techniques to promote environmentally friendly behavior in response to the increasing urgency of environmental sustainability. Green identity acts as a mediator in this relationship, while ecocentric leadership can serve as a moderator. Green HRM practices are also believed to stimulate green creativity among employees. However, there is still a lack of empirical research that thoroughly examines these complex relationships in organizational contexts. This study aims to analyze how Green HRM practices influence green creativity, considering the moderating effect of ecocentric leadership and the mediating effect of green identity in companies actively pursuing sustainability initiatives. This research focuses on employees in sectors such as environment-focused services, green manufacturing, and renewable energy. Using a cross-sectional quantitative survey approach, data were collected through stratified random sampling of 500 employees from companies that have implemented Green HRM practices. Data were gathered using validated structured questionnaires to measure Green HRM practices, green identity, green creativity, and ecocentric leadership. Statistical analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. Bootstrapping techniques were employed for mediation analysis, while interaction terms were applied for moderation analysis. Initial findings indicate that Green HRM practices significantly enhance green innovation, with green identity functioning as a mediator. Furthermore, ecocentric leadership was found to significantly strengthen the relationship between Green HRM practices and green creativity, emphasizing the critical role of leadership in driving sustainable behavior. This study highlights the importance of green identity and ecocentric leadership while enriching our understanding of how Green HRM practices impact green innovation. For companies aiming to enhance creativity and sustainable innovation through strategic HRM efforts, these findings provide valuable insights.

PENGGUNAAN SOSIAL MEDIA PEMASARAN DAN KEMAMPUAN DIGITAL TERHADAP KINERJA PEMASARAN MELALUI PERSEPSI IKLAN SEBAGAI VARIABEL MEDIATING

2025-01-31T18:28:52+00:00

SMEs in the service sector face significant challenges in effectively utilizing social media marketing to enhance their marketing performance. One key issue is the varying levels of digital capability among SMEs, which can directly impact the effectiveness of their social media campaigns. This research utilizes a quantitative survey. The study population comprises service sector SMEs, totaling 867,532 businesses. Using Slovin’s formula with a 5% margin of error, the required sample size is calculated to be 224 respondents, ensuring statistical representation. Data collection is conducted through a structured questionnaire, utilizing a 5- point Likert scale. From the results it can be seen that social media marketing does not affect marketing performance. Social media marketing does not affect advertising perception. Digital capabilities have a significant effect on marketing performance. Digital capabilities have a significant effect on advertising perception. Advertising perception has a significant effect on marketing performance. Advertising perception does not mediate the relationship between social media marketing and marketing performance. Advertising perception mediates the relationship between digital capabilities and marketing performance.Social Media Marketing,

PENGARUH KEPEMILIKAN INSTITUSIONAL, DIVERSITAS GENDER, DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI MODERASI

2025-02-03T08:42:28+00:00

This study aims to determine the effect of institutional ownership, gender diversity, and executive character on tax avoidance with independent commissioners as moderating variables. The research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The research sample consisted of 18 companies with a total of 90 sample data. The data analysis method uses panel data regression with the help of EViews software version 12. The results showed that institutional ownership and gender diversity have a negative effect on tax avoidance. Meanwhile, executive character has no influence on tax avoidance. The results also indicate that independent commissioners can moderate the effect of institutional ownership and gender diversity on tax avoidance but are unable to moderate the effect of executive character on tax avoidance.