SIFEBRI'S
type: channel
description: "PROSIDING SIFEBRI'S" Platform untuk berbagi pengetahuan, pemikiran, dan hasil penelitian terkini di berbagai bidang ilmu. Prosiding ini melibatkan para ahli, ilmuwan, peneliti, dan praktisi dari berbagai institusi akademik, industri, dan sektor publik diman dengan kegiatan ini, diharapkan terjadi interaksi, diskusi, dan pertukaran informasi terkait isu-isu yang relevan dengan bidang studi masing-masing. E-ISSN : 3025-3489
publisher: FAKULTAS EKONOMI DAN BISNIS
language: en-US
publication name: SIFEBRI'S
issn: 3025-3489
items: PENGARUH E-COMMERCE DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN DI CAFÉ CAK SUGA KOTA PROBOLINGGO
items: ANALISIS PERLAKUAN AKUNTANSI ZAKAT, INFAQ DAN SHODAQAH BERDASARKAN PSAK 109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN SITUBONDO
items: PENGARUH BRAND IMAGE DAN BRAND TRUST TERHADAP BRAND LOYALITY PADA MARKETPLACE SHOPEE
items: ANALISIS KOMODITAS UNGGULAN PADA SUBSEKTOR TANAMAN PANGAN DALAM MENINGKATKAN DAYA SAING EKONOMI DI KABUPATEN JEMBER TAHUN 2017-2021
items: PENGARUH JUMLAH TENAGA KERJA, TINGKAT PENGANGGURAN, DAN PENGELUARAN PEMERINTAH MELALUI KESEJAHTERAAN SEBAGAI VARIABEL INTERVENING TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN JEMBER PADA TAHUN 2013-2022
items: PENGARUH FAKTOR SOSIAL EKONOMI TERHADAP TINGKAT KESEJAHTERAAN MASYARAKAT NELAYAN MELALUI KONSUMSI RUMAH TANGGA SEBAGAI VARIABEL INTERVENING (STUDI DI DESA PUGER KULON KECAMATANPUGER KABUPATEN JEMBER)
items: BUKTI INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT KAP DI SURABAYA DENGAN FEE AUDIT PEMODERASI
items: ISLAMIC AND CONVENTIONAL BANK FINANCIAL PERFORMANCE: A COMPARATIVE STUDY IN INDONESIA
items: ANALISIS STRATEGI PEMASARAN DALAM UPAYA MENINGKATKAN JUMLAH NASABAH PRODUK TABUNGAN EASY MUDHARABAH PADA BANK SYARIAH INDONESIA KCP BENGKALIS
items: https://www.unars.ac.id/ojs/index.php/sifebri/article/view/3315
items: https://www.unars.ac.id/ojs/index.php/sifebri/article/view/3317
items: PENGARUH OPINI AUDIT, REPUTASI AUDITOR DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI
items: PERAN SWITCHING BARRIERS DALAM MENINGKATKAN KEPUTUSAN PEMBELIAN KEMBALI DENGAN KEPUASAN SEBAGAI VARIABEL INTERVENING PADA UMKM RITEL DI JEMBER
items: ANALISIS POTRET PERTUMBUHAN KUNJUNGAN WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BANYUWANGI
items: PENERAPAN RELATIONSHIP MARKETING DALAM UPAYA MENINGKATKAN LOYALITAS NASABAH PADA USSPS AUSATH BLOKAGUNG DALAM PERSPEKTIF ISLAM
items: ANALISIS FIQH MUAMALAH TERHADAP AQAD JUAL BELI CABAI MERAH BERDASARKAN MAZHAB IMAM SYAFI'I
items: PENGARUH KUALITAS PRODUK DAN PERSEPSI HARGA TERHADAP KEPUTUSAN BERPINDAH MEREK PADA KONSUMEN PEMBALUT WANITA LORELA DI PONDOK PESANTREN PUTRI DARUSSALAM BLOKAGUNG BANYUWANGI
items: ANALISIS AKUNTANSI PENDAPATAN PROYEK KONSTRUKSI PERUMAHAN BERBASIS PSAK NO. 72 PADA PT. RANDU PUTRA PERKASA NUSANTARA KOTA PROBOLINGGO
items: DAMPAK DISIPLIN KERJA DAN KEPEMIMPINAN TERHADAP KINERJA ASN PADA POLRES SITUBONDO DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING
items: https://www.unars.ac.id/ojs/index.php/sifebri/article/view/3396
items: https://www.unars.ac.id/ojs/index.php/sifebri/article/view/3400
items: ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI HARGA SAHAM MELALUI RETURN ON EQUITY SEBAGAI VARIABEL INTERVENING PADA SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021
items: https://www.unars.ac.id/ojs/index.php/sifebri/article/view/3442
items: PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021
items: https://www.unars.ac.id/ojs/index.php/sifebri/article/view/3445
items: STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG BERGABUNG DALAM INDEKS LQ-45 DENGAN RETURN SAHAM SEBAGAI VARIABEL INTERVENING PERIODE 2018-2021
items: EARNING PER SHARE DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING TAHUN 2018-2021
items: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING
items: LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING
items: PENGARUH FIRM SIZE DAN GROWTH OPPORTUNITY TERHADAP FIRM VALUE MELALUI CASH HOLDING SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2018-2021
items: PENGARUH PENDAPATAN DAN SIKAP KEUANGAN TERHADAP KEPUTUSAN INVESTASI DENGAN PERILAKU KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Kasus Nasabah PT. Amartha Mikro Fintek Point Panarukan
items: KOMPETENSI GURU DAN DISIPLIN KERJA DALAM MEMPENGARUHI KINERJA GURU PADA MA IBRAHIMY WALI SONGO SITUBONDO DENGAN MEDIASI VARIABEL MOTIVASI KERJA
items: DIGITALISASI SEKTOR PERTANIAN: IDENTIFIKASI DAN ANALISA POTENSI SEKTOR PERTANIAN UNGGULAN DI KABUPATEN SITUBONDO
items: PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP LOYALITAS KONSUMEN DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING PADA TOKO ONLINE LAKUSTORE NH DI SITUBONDO

PENGARUH E-COMMERCE DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN DI CAFÉ CAK SUGA KOTA PROBOLINGGO
type: item
description: This study aims to determine the effect of E-COMMERCE and Service Quality on Customer Satisfaction at Café Cak Suga partially. The research method used in this study is a quantitative research method using a sample of 100 consumers of cak suga. The independent variables in this study are E-COMMERCE and Service Quality, with customer satisfaction as the dependent variable. Sampling using incidental sampling technique. The data analysis method used in this research is the primary data method of questionnaire distribution. Data processing is done using SPSS computer software. The results of the validity test and reliability test show that r count > r table, and from the overall Cronbach Alpha value > 0.60 it is stated that all variables in the reliability research test are declared reliable. Based on the T-test, the results of the t-count 4.293 > t table 1.984, and sig value 0.000 <0.05, so H0 is accepted, and it is concluded that there is no effect of E-COMMERCE on Café Cak Suga's customer satisfaction and the t-count value is 5.933 > t table 1.984 , and the value of sig 0.000 <0.05, so H0 is rejected, and it is concluded that there is an effect of service quality on Cak Suga Café's customer satisfaction.
creator: Raihan Wishal Nafis
creator: Mutinda Teguh Widayanto
creator: Moh Saiful Rizal
creator: Desi Indah Hidayati
creator: Aminatuzzuhriyah Aminatuzzuhriyah
rights: ##submission.copyrightStatement##
date: 2023-08-16
publication date: 2023-08-16
volume: 1
number: 1
starting page: 1
ending page: 10

ANALISIS PERLAKUAN AKUNTANSI ZAKAT, INFAQ DAN SHODAQAH BERDASARKAN PSAK 109 PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN SITUBONDO
type: item
description: Indonesia has a predominantly Muslim population, so it has great potential in collecting zakat. it is important for zakat management organizations to apply PSAK 109 in preparing financial reports. This step not only has an impact on muzakki's trust, but also ensures that the institution provides information about the management of ZIS funds in accordance with applicable standards. This study aims to investigate the application of PSAK 109 in the preparation of financial reports at BAZNAS Situbondo Regency. Research The approach used in this research is qualitative research. Qualitative research is a research procedure that can produce descriptive data in the form of speech, writing, and behavior of the people being observed. The object of this research is the National Amil Zakat Agency (BAZNAS) of Situbondo Regency. Based on the results of the research and discussion regarding the analysis of the accounting treatment of zakat, infaq and shodaqah at the National Amil Zakat Agency (BAZNAS) of Situbondo Regency, the author can conclude that BAZNAS of Situbondo Regency is not fully in accordance with PSAK 109, namely measurement is not suitable for the reduction of non-cash assets. Presentation of Regency BAZNAS Situbondo only separates general financial statements. Disclosure of amil has not presented a complete financial report.
creator: Sitta Ramadhani
creator: Wiwik Fitria Ningsih
creator: Mainatul Ilmi
rights: ##submission.copyrightStatement##
date: 2023-08-16
publication date: 2023-08-16
volume: 1
number: 1
starting page: 11
ending page: 24

PENGARUH BRAND IMAGE DAN BRAND TRUST TERHADAP BRAND LOYALITY PADA MARKETPLACE SHOPEE
type: item
description: This study aims to determine the effect of Brand Image and Brand Trust on Brand Loyality on the Shopee Marketplace Site both jointly and partially and to determine the variables that influence purchasing decisions on the Shopee marketplace site. Independent variables Used in this research is Brand Image (X1), and Brand Trust (X2), while the dependent variable is Brand Loyality (Y).The research method used in this study is a quantitative research method using a sample of 110 shopee application customers. The data analysis method used in this research is the method of distributing primary data by distributing questionnaires. Data processing is done using SPSS computer software. The results showed that Brand Image had a positive but not significant effect on Brand Loyalty, (2) Brand Trust had a positive and significant effect on Brand Loyalty.
creator: Joni Hendra
creator: Mutinda Teguh Widayanto
creator: Nurul Hasanah
creator: Hasyim Baihaki
creator: Fitria Esa Sekar Palupi
rights: ##submission.copyrightStatement##
date: 2023-08-16
publication date: 2023-08-16
volume: 1
number: 1
starting page: 25
ending page: 34

ANALISIS KOMODITAS UNGGULAN PADA SUBSEKTOR TANAMAN PANGAN DALAM MENINGKATKAN DAYA SAING EKONOMI DI KABUPATEN JEMBER TAHUN 2017-2021
type: item
description: This study aims to find out what are the leading commodities in the food crop subsector in increasing economic competitiveness in Jember Regency. The theories used in this study are agribusiness, regional economics and natural resource economics. The data used in this study uses secondary data with a span of 5 years, from 2017 to 2021. The method used in this study uses three analytical tools, Location Quotient (LQ), Shift Share (SS) and Growth Ratio Models (MRP). Data is obtained from the official website of the Central Statistics Agency (BPS) of Jember Regency and the Central Statistics Agency (BPS) of East Java Province. The results of this study show that all food crop sub-sector commodities are leading commodities and are able to increase economic competitiveness in Jember Regency. Food crop sub-sector commodities that are the leading commodities in Jember Regency are rice, corn, soybeans, peanuts, cassava and sweet potatoes.
creator: Farid Wahyudi
creator: Tantri Dwi Damayanti
rights: ##submission.copyrightStatement##
date: 2023-08-16
publication date: 2023-08-16
volume: 1
number: 1
starting page: 35
ending page: 49

PENGARUH JUMLAH TENAGA KERJA, TINGKAT PENGANGGURAN, DAN PENGELUARAN PEMERINTAH MELALUI KESEJAHTERAAN SEBAGAI VARIABEL INTERVENING TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN JEMBER PADA TAHUN 2013-2022
type: item
description: This study aims to determine the influence of the labor force, unemployement and goverment spending on economic growth throught walfare as an intervening variable in Jember Regency. As the data used on this study is the author secondary data obtained from Central Statistics Agency Jember Regency and East Java. The analytical method used in this study is descriptive quantitative. The data processing uses the path analysis method with the help of the spss 25 analysis tool. The result showed that in the regression test of sub structural 1, labor and goverment spending have significant impact on walfare, while unemployment have no effect on walfare. In sub-structural regression testing 2, force labor and goverment spending have an impact on economic growth, while unemployment and walfare have no impact on economic growth. In the sobel test same result was obtained that the variables of force labor and goverment spending had an effect on economic growth throught walfare however unemployment variables have no impact on economic growth throught walfare.
creator: Farid Wahyudi
creator: Mochamad Yordan
rights: ##submission.copyrightStatement##
date: 2023-08-16
publication date: 2023-08-16
volume: 1
number: 1
starting page: 50
ending page: 62

PENGARUH FAKTOR SOSIAL EKONOMI TERHADAP TINGKAT KESEJAHTERAAN MASYARAKAT NELAYAN MELALUI KONSUMSI RUMAH TANGGA SEBAGAI VARIABEL INTERVENING (STUDI DI DESA PUGER KULON KECAMATANPUGER KABUPATEN JEMBER)
type: item
description: This study aims to analyze the influence of socio-economic factors on the level of welfare of fishing communities (social economy, production, socio-culture, facilities) on household consumption as an intervening variable in the study in Puger Kulon Village, Puger District, Jember Regency. The analytical method used in this study is a quantitative descriptive analysis method. The analytical tool used is structural equation modeling analysis using SPSS Version 25 tools. The results showed that in the sub-structural 1 test, production and facilities had an effect on household consumption, while for socio-economic and community culture variables, they did not have a significant effect on household consumption. In the sub- structural test 2, production and facilities had a significant effect on the welfare of fishing communities. , while the socio-economic and cultural variables of the community do not have a significant effect on the welfare of fishing communities.
creator: Faizal Umar Tholib
creator: Farid Wahyudi
rights: ##submission.copyrightStatement##
date: 2023-08-16
publication date: 2023-08-16
volume: 1
number: 1
starting page: 63
ending page: 74

BUKTI INDEPENDENSI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT KAP DI SURABAYA DENGAN FEE AUDIT PEMODERASI
type: item
description: The purpose of this study was to obtain empirical evidence that audit fees moderated the effect of auditor independence and auditor competence on audit quality. The dependent variable in this study is audit quality, the independent variable in this study is the independence and competence of auditors, and the moderating variable in this study is the audit fee. The research was conducted at a Public Accounting Firm (KAP) in the city of Surabaya which is registered with the Indonesian Public Accountant Directory (IAPI) in 2022. This type of research is quantitative research. The data in this study used primary data by distributing questionnaires. The sampling method used convenience sampling and the data analysis technique used was Moderated Regression Analysis (MRA). The research sample amounted to 62 auditors. The results of this study indicate that there is a significant positive effect of audit fees that moderate auditor independence and auditor competence on audit quality. The results of this study are expected to assist auditors in knowing the effect of improving audit quality in Public Accounting Firms.
creator: Isnan Murdiansyah
rights: ##submission.copyrightStatement##
date: 2023-08-16
publication date: 2023-08-16
volume: 1
number: 1
starting page: 75
ending page: 84

ISLAMIC AND CONVENTIONAL BANK FINANCIAL PERFORMANCE: A COMPARATIVE STUDY IN INDONESIA
type: item
description: This research is motivated by the existence of a high gap between conventional banks and Islamic banks seen from market share where Islamic banks are far behind conventional banks in a Muslim-majority country. This study aims to see the differences between Islamic banks and conventional banks in Indonesia measured by the ratio of NPL/NPF, ROA, CAR, LDR/FDR and BOPO. The sample in this study consisted of 10 Islamic banks and 10 conventional banks with the largest assets. The sampling technique used is judgment sampling. The data used in this study are secondary data obtained from annual financial reports published by each bank. The data analysis technique used in this study is the Independent t Test/Mann Whitney U Test. The results showed that there are differences between conventional banks and Islamic banks measured by ROA and BOPO ratios. Meanwhile, there is no difference between conventional banks and Islamic banks measured by the ratio of NPL/NPF, CAR and LDR/FDR.
creator: Daffa Azura Nurrafina
creator: Siska Yuliana
creator: Firdaus Firdaus
creator: Imam Fakhruddin
rights: ##submission.copyrightStatement##
date: 2023-08-16
publication date: 2023-08-16
volume: 1
number: 1
starting page: 85
ending page: 95

ANALISIS STRATEGI PEMASARAN DALAM UPAYA MENINGKATKAN JUMLAH NASABAH PRODUK TABUNGAN EASY MUDHARABAH PADA BANK SYARIAH INDONESIA KCP BENGKALIS
type: item
description: This research is motivated by the existence of fundraising products at Bank Syariah Indonesia Kcp Bengkalis, one of which is the Easy Mudharabah savings product. Easy Mudharabah Savings is a saving in rupiah currency where withdrawals and deposits can be made every hour during cash operating hours at the bank office or through an ATM. There is a lot of competition and a variety of products offered at Bank Syariah Indonesia, so an appropriate marketing strategy is needed. This study aims to determine the marketing strategy along with the opportunities and challenges in marketing Easy Mudharabah Savings Products at Bank Syariah Indonesia Kcp Bengkalis. This research is a field research located at Bank Syariah Indonesia KCP Bengkalis. The data were obtained by conducting interviews with one employee of the Indonesian Islamic bank KCP Bengkalis and then analyzed using a qualitative approach. The results of this study are, first: the marketing strategy in an effort to increase the number of customers of easy mudharabah savings products applied by the Indonesian Islamic bank KCP Bengkalis, namely using the 7P marketing mix, namely in the form of product (product), price (price), place (place), promotion (promotion ), people (people), physical evidence (physical evidence), process (process). Promotion is the most active marketing strategy. Second: as for opportunities in marketing products, namely the majority of Bengkalis people who are Muslim, as well as promotion through websites that are supported by many internet users today, friendly service and adequate facilities. While the challenges are the unavailability of cash deposit machine facilities and competition for other products with lower administrative costs or administrative costs..
creator: Mistari br Harianja
creator: Rani Asnidar Daulay
rights: ##submission.copyrightStatement##
date: 2023-08-16
publication date: 2023-08-16
volume: 1
number: 1
starting page: 96
ending page: 107

https://www.unars.ac.id/ojs/index.php/sifebri/article/view/3315
type: item
title: PENGARUH IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN, GOOD GOVERNANCE, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (STUDI KASUS PADA BADAN KEUANGAN DAN ASET DAERAH KABUPATEN SITUBONDO)
description: This study aims to determine and analyze the effect of the implementation of Government Accounting Standards, Good Governance, Accountability, and Transparency on the Quality of Regional Financial Statements (Case Study on the Regional Finance and Assets Agency of Situbondo Regency). The population used in this study was employees of the Government office of the Regional Finance and Assets Agency of Situbondo Regency which amounted to 109 employees. The sample used amounted to 60 respondents who were BKAD employees who met several criteria. The type of research used is using quantitative descriptive and the method used is a quantitative method where the method whose data uses data analysis is number (numeric) using statistical methods. The data collection method used is literature study or documentation and distribution of questionnaires and the results of the questionnaires received again will be processed. The questionnaire data will be analyzed and processed using SPSS program version 25. The tests used are data quality data tests (validity tests and reliability tests), classical assumption tests (normality tests, multicollinearity tests, and heteroscedasticity tests), multiple linear regression analysis tests, partial tests (t tests) and simultaneous tests (F tests). The results showed that government accounting standards partially had a significant effect on the quality of regional financial statements, good governance partially did not have a significant effect on the quality of regional financial statements, partial accountability had a significant effect on the quality of regional financial statements, partial transparency had a significant effect on the quality of regional financial statements. Simultaneously, government accounting standards, good governance, accountability and transparency have a significant effect on the quality of regional financial statements.
creator: Dwi Oktafia Ariyanti
creator: Wiwik Fitria Ningsih
creator: Ratih Rakhmawati
rights: ##submission.copyrightStatement##
date: 2023-08-17
publication date: 2023-08-17
volume: 1
number: 1
starting page: 108
ending page: 125

https://www.unars.ac.id/ojs/index.php/sifebri/article/view/3317
type: item
title: PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) MENURUT TINJAUAN SYARIAH
description: This research aimed to examine the effect of company size, liquidity, leverage and independent commissioners on tax aggressiveness in health sector manufacturing companies listed on the IDX during 2019-2021. The sample of this study were 13 companies selected using purposive sampling. Data analysis was performed by panel data regression with the Common Effect Model (CEM). The results identified that only the independent commissioner variable had an effect on tax aggressiveness, while the company size, liquidity, and leverage had no effect on tax aggressiveness
creator: Amirah Adilah
creator: Siti Asiam
rights: ##submission.copyrightStatement##
date: 2023-08-17
publication date: 2023-08-17
volume: 1
number: 1
starting page: 126
ending page: 134

PENGARUH OPINI AUDIT, REPUTASI AUDITOR DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI
type: item
description: This study aims to determine the influence of Audit Opinion, Reputation of Auditor and Firm Size on Audit Delay with Independent Commissioner and Managerial Ownership as Moderating Variables. There were 141 population of Consumer Cyclicals corps that listed on the Stock Exchange of Indoneisa for 2019-2021 and 73 corps were sampled using a purposive sampling style so for 3 years of study there was 219 total sample corps. This type of study uses quantitative with a level of causal associative explanation. The datasources are derived from financial statements accessed at idx.co.id. The data analysis technique used multiple linear regression and the MRA (Moderated Regression Analysis) test. The results showed that partially the audit opinion and reputation of auditor variables significantly affect audit delay, while the firm size variable has no significantly affect audit delay. Meanwhile, results of MRA (Moderated Regression Analysis) test for independent commissioner and managerial ownership can partially strengthen the influence of audit opinion, reputation of auditor and firm size variables on audit delay.
creator: Tatik Amani
creator: R. Hery Koeshardjono
creator: Yugo Wicaksono
creator: Nur Halimah
creator: Arum Fitriana
rights: ##submission.copyrightStatement##
date: 2023-08-17
publication date: 2023-08-17
volume: 1
number: 1
starting page: 135
ending page: 145

PERAN SWITCHING BARRIERS DALAM MENINGKATKAN KEPUTUSAN PEMBELIAN KEMBALI DENGAN KEPUASAN SEBAGAI VARIABEL INTERVENING PADA UMKM RITEL DI JEMBER
type: item
description: Penelitian ini memiliki tujuan untuk menguji dan menganalisis dampak dari hambatan berpindah terhadap keputusan pembelian ulang dengan kepuasan pelanggan sebagai variabel intervening pada UMKM Ritel di Balung, Jember. Seluruh pembeli pada ritel di Kec. Balung dijadikan populasi dalam penelitian ini. Sebanyak 100 responden dijadikan sampel penelitian. Agar kuisioner dapat digunakan maka perlu di uji dengan uji validitas dan uji reliabilitas. Untuk menjawab hipotesis penelitian maka dilakukan uji hipotesis penelitian. Hasil penelitian menunujukkan bahwa hambatan beralih berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Variabel hambatan beralih memberikan hasil dengan pengaruh positif terhadap keputusan pembelian ulang produk ritel. Variabel kepuasan konsumen ritel memberikan dampak yang positif terhadap keputusan pembelian ulang pada produk dan jasa ritel yang berada di Kecamatan Balung Kabupaten Jember.
creator: Feti Fatimah
creator: Ibrahim Kamil
creator: Wenny Murtalining Tyas
creator: Nurul Qomariah
rights: ##submission.copyrightStatement##
date: 2023-08-17
publication date: 2023-08-17
volume: 1
number: 1
starting page: 146
ending page: 155

ANALISIS POTRET PERTUMBUHAN KUNJUNGAN WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BANYUWANGI
type: item
description: The purpose of this study was to determine the growth and contribution of domestic and foreign tourist visits to regional original income in Banyuwangi Regency. The data used in this study is secondary data on visits by domestic and foreign tourists, and regional income of Banyuwangi Regency in 2013-2022. After calculating the growth in each variable, followed by analyzing the data using multiple linear regression analysis. The results of the analysis show that the growth in tourist visits has fluctuated in the last ten, with the highest percentage growth for domestic tourist visits in 2016, namely 108.83%, while foreign tourists in 2022, namely 652.98%. The lowest growth point for domestic tourist visits in 2020 was -43.10%, while foreign tourist visits were -85.84% in 2021. Based on an analysis of the contribution of tourist visits to local revenue for the last ten years, they were able to contribute at 61.4 % while the remaining percentage is influenced by other factors. This shows that the tourism sector in Banyuwangi Regency makes a real contribution to local revenue.
creator: Nur Anim Jauhariyah
creator: Ahmad Munib Syafa’at
creator: Iman Khusnudin
rights: ##submission.copyrightStatement##
date: 2023-08-17
publication date: 2023-08-17
volume: 1
number: 1
starting page: 156
ending page: 162

PENERAPAN RELATIONSHIP MARKETING DALAM UPAYA MENINGKATKAN LOYALITAS NASABAH PADA USSPS AUSATH BLOKAGUNG DALAM PERSPEKTIF ISLAM
type: item
description: Study This aim For know application applied relationship marketing by USPPS Ausath Blokagung To use For increase loyalty customers And Also For know inhibitor as well as support USPPS Ausath blokagung. Method used is qualitative, Source of data used that is observation , interview, and documentation, with test triangulation technique. Tool analysis used_namely data collection (Data Collection), Data Reduction ( Data Reduction ), Data Display (Data Display), and Withdrawal Conclusion And Verification (Conclusion Drawing/Verification). The results of the research show that application relationship marketing on USPPS Ausath Blokagung is conduct a survey of prospective customers, determine strategy For obtain customer with advertise to segment customer , development strategy, maximizing customer capital. As for deep Islamic perspective relationship matkrting is mark worship, because in accordance with what is exemplified by Prophet Muhammad SAW. Factor supporters in application applied relationship marketing by USPPS Ausath Blokagung namely USPPS Ausath Blokagung Already have Name big from Darussalam Blokagung Islamic Boarding School which is Wrong One boarding school the largest in Banyuwangi , mean while factor inhibitor that is limited room scope USPPS Ausath marketing blokagung .
creator: Munawir Munawir
creator: Muhammad Riza Aziziy
creator: Ahmad Fatoni
rights: ##submission.copyrightStatement##
date: 2023-08-17
publication date: 2023-08-17
volume: 1
number: 1
starting page: 163
ending page: 170

ANALISIS FIQH MUAMALAH TERHADAP AQAD JUAL BELI CABAI MERAH BERDASARKAN MAZHAB IMAM SYAFI'I
type: item
description: The purpose of this research is to answer the problems raised from the formulation of the problem as follows: how is the practice of buying and selling red chilies in Banyuwangi district and how is the fiqh muamalah analysis of the aqad of buying and selling red chilies in Banyuwangi district based on the Imam Syafi'i school. This study uses a qualitative method with a descriptive approach. The data in this study are primary data with data collection techniques including: observation, documentation, interviews, archival records, and physical devices. Data validity uses credibility, transferability, dependability and confirmability. The data analysis technique uses interactive Miles and Huberman models. The results of this study indicate that the practice of buying and selling red chilies in Banyuwangi has Gharar potential due to the uncertainty in the price of the commodity being traded. Meanwhile, the fiqh muamalah analysis of the aqad of buying and selling red chilies in Banyuwangi based on the Imam Syafi'i school does not apply the fiqh muamalah principle, namely transparency regarding prices, and is not related to the principle of justice which is not fully appropriate. This is prohibited because it can harm one of the parties.
creator: Muhammad Annas
creator: Mira Ustanti
rights: ##submission.copyrightStatement##
date: 2023-08-17
publication date: 2023-08-17
volume: 1
number: 1
starting page: 171
ending page: 186

PENGARUH KUALITAS PRODUK DAN PERSEPSI HARGA TERHADAP KEPUTUSAN BERPINDAH MEREK PADA KONSUMEN PEMBALUT WANITA LORELA DI PONDOK PESANTREN PUTRI DARUSSALAM BLOKAGUNG BANYUWANGI
type: item
description: The purposes of this study were 1) To determine the effect of product quality (X1) partially on the decision to switch brands among consumers of Lorela Sanitary Napkins at Putri Darussalam Islamic Boarding School Blokagung Banyuwangi (Y). 2) To determine the effect of perceived price (X2) partially on the decision to switch brands among consumers of Lorela sanitary napkins at Pondok Pesantren Putri Darussalam Blokagung Banyuwangi (Y). 3) To determine the effect of product quality (X1) and price perception (X2) simultaneously on the decision to switch brands on Consumers of Lorela Sanitary Napkins at Pondok Pesantren Putri Darussalam Blokagung Banyuwangi (Y). Based on the research results it is known that the results of the F test obtained by multiple regression analysis show that the Fcount value is 5.39 and Ftable at the 5% significance level is 3.35. The results of the F test show that the Fcount value is greater than Ftable or 5.39 > 3.35. So it can be seen that the independent variables of product quality (X1) and price perceptions (X2) have an effect on the dependent variable, namely the decision to switch brands (Y). So the results of this study are product quality and price perceptions that have a positive and significant effect on the decision to switch brands among consumers of Lorela sanitary napkins at Pondok Pesantren Putri Utara Darussalam Blokagung Banyuwangi.
creator: Nurul Inayah
creator: Nawal Ika Susanti
creator: Ana Salistiani
rights: ##submission.copyrightStatement##
date: 2023-08-17
publication date: 2023-08-17
volume: 1
number: 1
starting page: 187
ending page: 195

ANALISIS AKUNTANSI PENDAPATAN PROYEK KONSTRUKSI PERUMAHAN BERBASIS PSAK NO. 72 PADA PT. RANDU PUTRA PERKASA NUSANTARA KOTA PROBOLINGGO
type: item
description: This study aims to determine the implementation of PSAK No. 72 on income from housing construction projects at PT. Randu Putra Perkasa Nusantara. The method used is a qualitative method. Data Collection techniques in the form of direct observation, interviewing informants, literature studies, and documentation. The results of the study show the implementation of income from PT. Randu Putra Perkasa Nusantara has not fully complied with the implementation of PSAK No. 72. Companies in identifying contracts need to reassess the ability of customers to pay, because many customers in the in-house system pay more than the payment deadline. The company’s revenue recognition needs to be reevaluated, because according to PSAK No. 72 revenues are received after completion of all right and obligations of the company and 100% handover to customers. Revenue recognition all the time, the company has not met one of the 3 criteria for revenue recognition all the time. Regarding disclosure, the company has not made catatan atas laporan keuangan (CALK).
creator: Ira Ferdiana Ningsih
creator: Umi Rahma Dhany
creator: Tatik Amani
rights: ##submission.copyrightStatement##
date: 2023-08-17
publication date: 2023-08-17
volume: 1
number: 1
starting page: 196
ending page: 208

DAMPAK DISIPLIN KERJA DAN KEPEMIMPINAN TERHADAP KINERJA ASN PADA POLRES SITUBONDO DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING
type: item
description: The purpose of this study was to analyze the variable effect of Work Discipline and Leadership on ASN Performance at Situbondo Police Station with Work Motivation as an Intervening Variable by using the Partial Least Square (PLS) Structural equation model. The results of the direct effect hypothesis test were obtained through the Smart PLS 3.0 application. Work discipline has a significant positive effect on work motivation (H1 accepted), leadership has a significant positive effect on work motivation (H2 accepted), work discipline has a significant positive effect on the State Civil Apparatus (ASN) performance (H3 accepted), leadership has a significant positive effect on the State Civil Apparatus (ASN) performance (H4 accepted), work motivation has a significant positive effect on the State Civil Apparatus (ASN) performance (H5 accepted), work discipline has a significant positive effect on the State Civil Apparatus (ASN) performance through work motivation (H6 accepted), and leadership has a positive but insignificant effect on the State Civil Apparatus (ASN) performance through work motivation (H7 rejected).
creator: Desy Andriyana
creator: Mohammad Yahya Arief
creator: Randika Fandiyanto
rights: ##submission.copyrightStatement##
date: 2023-08-18
publication date: 2023-08-18
volume: 1
number: 1
starting page: 209
ending page: 224

https://www.unars.ac.id/ojs/index.php/sifebri/article/view/3396
type: item
title: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021 DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING
description: Investors assess the performance of a company through its Stock price. The number of requests and offers for shares that occur in the capital market affects the high and low prices of company shares. If the company's performance is in good condition, then the company's shares will be in demand by investors so that the share price will be high. The purpose of this study was to analyze and examine the factors that influenced stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange with Dividend policy as an intervening variable. The sampling technique in this study was determined by purposive sampling. Data analysis and hypothesis testing in this study used the Structural-Partial Least Square Equation Model (PLS-SEM). The results of the direct influence hypothesis test show the following results. Debt to Equity Ratio has a positive but not significant effect on Dividend policy. Net Profit Margin has a negative but not significant effect on Dividend policy. Debt to Equity Ratio has a negative but not significant effect on Stock prices. Net Profit Margin has a significant negative effect on Stock prices. Dividend policy has a significant positive effect on Stock prices. The results of the indirect effect hypothesis test show that the Debt to Equity Ratio variable has a positive but not significant effect on Stock prices through Dividend policy. Net Profit Margin has a negative but not significant effect on Stock prices through Dividend policy.
creator: Desiana Fitrianingsih
creator: Edy Kusnadi Hamdun
creator: Dwi Perwitasari Wiryaningtyas
rights: ##submission.copyrightStatement##
date: 2023-08-21
publication date: 2023-08-21
volume: 1
number: 1
starting page: 225
ending page: 242

https://www.unars.ac.id/ojs/index.php/sifebri/article/view/3400
type: item
title: ANALISIS PENGARUH FIRM SIZE DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2021 DENGAN RETURN ON ASSET SEBAGAI INTERVENING
description: Company value is significant for investors in determining stock investment because information on company value will help investors know which stocks have good value and are developing well. This study aimed to analyze the effect of Firm size and Debt to Equity Ratio oni Firm value with Return on Asset as an intervening variable. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for 2018-2021. The results of the direct effect hypothesis test using the Smart PLS 3.0 application show that Firm size has a negative but insignificant effect on Return on Asset, and Debt to Equity Ratio has a significant negative effect on Return on Asset. Firm size has a negative but insignificant effect on firm value, Debt to Equity has a positive but insignificant effect on firm value, and Return on Asset has a significant positive effect on firm value. The results of the indirect effect hypothesis test show that the Firm size and Debt to Equity Ratio variables on firm value through Return on Assets together have a negative but insignificant effect.
creator: Ayu Tri Lestari
creator: Lita Permata Sari
creator: Triska Dewi Pramitasari
rights: ##submission.copyrightStatement##
date: 2023-08-21
publication date: 2023-08-21
volume: 1
number: 1
starting page: 243
ending page: 260

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI HARGA SAHAM MELALUI RETURN ON EQUITY SEBAGAI VARIABEL INTERVENING PADA SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021
type: item
description: The agricultural sector is a company that manages and utilizes land to become useful land to meet needs. Companies need a plan in achieving company goals. The company's goal is to maintain profits and better profits to maintain the company's development. The purpose of this study was to analyze and test the Cash Ratio and Debt to Equity Ratio to stock prices in the agricultural sector through Return on Equity. Analysis of hypothesis testing data in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the PLS 3.0 application show that Cash Ratio has a negative but not significant effect on Return On Equity, Debt to Equity Ratio has a negative but not significant effect on Return On Equity, Cash Ratio has no positive but not significant effect on stock prices, Debt to Equity Ratio has a significant positive effect on stock prices, Return On Equity has a positive but not significant effect on stock prices. The results of the indirect effect hypothesis test show that the Cash Ratio variable has a negative but not significant effect on stock prices through Return on Equity, Debt to Equity Ratio has a positive but not significant effect on stock prices through Return on Equity.
creator: Muhammad Afifuddin
creator: Ika Wahyuni
creator: Ida Subaida
rights: ##submission.copyrightStatement##
date: 2023-08-21
publication date: 2023-08-21
volume: 1
number: 1
starting page: 261
ending page: 276

https://www.unars.ac.id/ojs/index.php/sifebri/article/view/3442
type: item
title: GROWTH OPPORTUNITY DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PERIODE 2018-2021
description: Economic growth is a measure of a country's progress which can be measured from its production sector. Food and beverage companies are currently growing rapidly because they are one of the needs of society. The more widespread expansion is expected to provide a contribution to society and the company. The purpose of this research is to analyze and test the effect of growth opportunity and firm size on company value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange with profitability as an intervening variable period 2018-2021. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange period 2018-2021. The sampling technique used was purposive sampling. Data analysis and hypothesis testing in this study were done using the Structural Equation Model – Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the smart pls 3.0 application show that growth opportunity has a significantly positive effect on profitability, firm size has a positive but not significant effect on profitability, growth opportunity has a negative effect but not significant on firm value, firm size has a significant positive effect on value company, profitability has a significant positive effect on the value company, growth opportunity has a significant positive effect on the value company through profitability and firm size have a positive effect but not significant to firm value through profitability.
creator: Khosnul Khotimah
creator: Ika Wahyuni
creator: Ida Subaida
rights: ##submission.copyrightStatement##
date: 2023-08-23
publication date: 2023-08-23
volume: 1
number: 1
starting page: 277
ending page: 292

PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021
type: item
description: A company is an organization with a legal entity that has an important role in the economic development of a country. The aim of this study is to determine the effect of company size and profitability on company value through the financial performance of property and real estate companies that are listed on the Indonesia Stock Exchange in 2019-2021. This current study employed a purposive technique sampling. The data analysis and hypothesis testing in this study used Structural-Partial Least Square Equation Model (PLS-SEM). The results of the direct influence hypothesis test using the Smart application PLS 3.0 shows that company size has no significant effect on financial performance, profitability has a significant effect on financial performance, company size has no effect significant to firm value, profitability has no effect significant to firm values, financial performance has no effect significant to firm value. The results of the indirect hypothesis test show that firm size through financial performance has a negative but not significant effect on the firm values and profitability through performance financial effect positive but not significant to firm value.
creator: Kamiliya Kamiliya
creator: Dwi Perwitasari Wiryaningtyas
creator: Triska Dewi Pramitasari
rights: ##submission.copyrightStatement##
date: 2023-08-23
publication date: 2023-08-23
volume: 1
number: 1
starting page: 293
ending page: 308

https://www.unars.ac.id/ojs/index.php/sifebri/article/view/3445
type: item
title: PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PERANGKAT DESA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (Studi Kasus di Desa Bayeman, Desa Ketowan dan Desa Kedungdowo Kecamatan Arjasa Kabupaten Situbondo)
description: Humans are the most important resource in an organization, agency or company. It would be difficult for an organization to carry out the mission and goals to be achieved without the human aspect. The purpose of this study is to analyze and investigate the impacts of work motivation and work environment on performance of village apparatus with job satisfaction as an intervening variable (case studies in Bayeman Village, Ketowan Village, and Kedungdowo Village, Arjasa District, Situbondo Regency). This research is an explanatory research. The population in this study are village apparatus in Bayeman Village, Ketowan Village, and Kedungdowo Village in Arjasa District, Situbondo Regency. The sampling technique used saturated sampling. Data analysis and hypothesis testing in this study used Partial Least Square Structural Equation Modeling (PLS-SEM). The results of direct effect hypothesis testing using Smart PLS 3.0 show that work motivation has a significant effect on job satisfaction, work motivation has a positive but not significant effect on employee performance, work environment has a positive but not significant effect on job satisfaction, work environment has a positive but not significant effect on employee performance, and job satisfaction has a positive but not significant effect on employee performance. The results of indirect effect hypothesis testing show that work motivation has a positive but not significant effect on performance through job satisfaction, and work environment has a positive but not significant effect on performance through job satisfaction.
creator: Siti Kholifatul Jannah
creator: Mohammad Yahya Arief
creator: Lusiana Tulhusnah
rights: ##submission.copyrightStatement##
date: 2023-08-24
publication date: 2023-08-24
volume: 1
number: 1
starting page: 309
ending page: 323

STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG BERGABUNG DALAM INDEKS LQ-45 DENGAN RETURN SAHAM SEBAGAI VARIABEL INTERVENING PERIODE 2018-2021
type: item
description: The purpose of this study is to determine the effect of capital structure and dividend policy on company value through stock returns as an intervening variable in companies listed on the LQ-45 Index for the 2018-2021 periods. The populations in this study are all companies listed in the LQ-45 Index totaling 45 companies. The sampling technique in this study used purposive sampling so that 9 samples were obtained. Data analysis and hypothesis testing in this study using the Structural-Partial Least Square (SEM-PLS) method. The results of the hypothesis test for direct and indirect effects using the Smart PLS 3.0 application, the direct effect hypothesis test shows that capital structure and dividend policy have a negative but not significant effect on stock returns, capital structure has a negative but not significant effect on company value, dividend policy has a positive effect but not significant to company value, stock return has a positive and significant effect on company value. The results of the indirect effect test show that capital structure has a negative but not significant effect on firm value through stock returns. Dividend policy has a negative but not significant effect on company value through stock returns.
creator: Silvi Meilinda
creator: Ika Wahyuni
creator: Triska Dewi Pramitasari
rights: ##submission.copyrightStatement##
date: 2023-08-24
publication date: 2023-08-24
volume: 1
number: 1
starting page: 324
ending page: 338

EARNING PER SHARE DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING TAHUN 2018-2021
type: item
description: Food and beverage companies are companies that can advance the economy in Indonesia. When viewed from its role, food and beverage companies are the basic needs of society. The large population makes the level of public consumption of food and beverage companies continue to increase. The purpose of this study was to test and analyze the Earning Per Share and Debt to Equity Ratio on stock returns in food and beverage companies listed on the IDX through dividend policy. Data analysis and data testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test obtained from the Smart PLS 3.0 application show that Earning Per Share has a negative but insignificant effect on dividend policy. Debt to Equity Ratio has a significant positive effect on dividend policy. Earning Per Share and Debt to Equity Ratio have a negative but insignificant effect on stock returns. Dividend policy has a negative but insignificant effect on stock returns. The results of the indirect effect hypothesis test show that Earning Per Share has a positive but insignificant effect on stock returns through Dividend policy, Debt to Equity Ratio has a negative but insignificant effect on stock returns through dividend policy, but has a significant effect on stock returns through dividend policy.
creator: Andika Dwitama
creator: Ika Wahyuni
creator: Ida Subaida
rights: ##submission.copyrightStatement##
date: 2023-08-24
publication date: 2023-08-24
volume: 1
number: 1
starting page: 339
ending page: 353

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING
type: item
description: This study aims to analyze factors that influence profitability in mining companies listed on Indonesian Stock Exchange (IDX) with dividend policy as an intervening variable. The population of this study is all coal mining companies listed on Indonesian Stock Exchange (IDX) involving 28 companies. The sampling technique uses purposive sampling by choosing 10 samples. Data analysis and hypothesis testing use Partial Least Square - Structural Equation Modeling (PLS-SEM). Hypothesis testing of direct and indirect effect use Smart PLS 3.0 application. The results of direct effect hypothesis testing indicate that liquidity has a positive but not significant effect on dividend policy, liquidity and solvency have a negative but not significant effect on profitability, and dividend policy has a significant negative effect on profitability. The results of indirect effect testing show that liquidity has a positive but not significant effect on profitability through dividend policy, solvency has a negative but not significant effect on profitability through dividend policy.
creator: Dhaimatus Sholehah
creator: Dwi Perwitasari Wiryaningtyas
creator: Triska Dewi Pramitasari
rights: ##submission.copyrightStatement##
date: 2023-08-24
publication date: 2023-08-24
volume: 1
number: 1
starting page: 354
ending page: 373

LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING
type: item
description: Company value in mining companies listed on the Indonesia Stock Exchange with Profitability as an Intervening variable. Companies with good performance will continue to experience growth well in the future. Company size is considered capable of affecting company value. The company's goal is to increase prosperity and profits for shareholders in the company. This study aimed to determine the significance of the effect of Leverage and company size on company value through Profitability. This research uses descriptive and quantitative research. The population in this study are 47 mining sector companies listed on the Indonesia Stock Exchange period 2019-2021. The sampling technique in this study used Purposive Sampling technique. Data analysis and hypothesis testing in this study. This study uses the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the Smart PLS 3.0 application show that Leverage has a negative but insignificant effect on Profitability, Company size has a negative but insignificant effect on Profitability, Leverage has a negative but insignificant effect on Company value, Company size has a significant positive effect on company value, Profitability has a positive but insignificant effect on company value. The indirect effect hypothesis test results show that the variable Leverage on Company value through Profitability has a negative but insignificant effect, and company size on Company value through Profitability has a negative but insignificant effect.
creator: Saiful Fajri
creator: Ika Wahyuni
creator: Ida Subaida
rights: ##submission.copyrightStatement##
date: 2023-08-24
publication date: 2023-08-24
volume: 1
number: 1
starting page: 374
ending page: 392

PENGARUH FIRM SIZE DAN GROWTH OPPORTUNITY TERHADAP FIRM VALUE MELALUI CASH HOLDING SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2018-2021
type: item
description: Technological developments The change in business world and the revolution of entrepreneurship have changed because of technological development. Companies now focus not only on profit, but also on appreciation. Technology has facilitated the transformation of small businesses into global businesses. This study aims at is analyzing and testing the effects of Firm size and Growth opportunity on Firm value through Cash holding as an intervening variable in food and beverage companies listed in the Indonesia Stock Exchange year 2018-2021. The population in this study were 21 food and beverages companies listed on the Indonesian Stock Exchange during the 2018 – 2021 period. The sampling technique was determined by purposive sampling. Data analysis and hypothesis testing in this study use Structural Equation – Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the Smart PLS 3.0 application shows that Firm size has a negative significant effect on Cash holding, Growth opportunity has a positive but not significant effect on Cash holding, Firm size has a negative but not significant effect on Firm value, Growth opportunity has a negative but not significant effect on Firm value and Cash holding have a negative but not significant effect on the Firm value. Meanwhile, the results of the indirect effect hypothesis test show the firm size variable has a positive but not significant effect on Firm value through Cash holding and Growth opportunity have a negative but not significant effect on Firm value through Cash holding.
creator: Yuni Astri Ayu Maulida
creator: Lita Permata Sari
creator: Triska Dewi Pramitasari
rights: ##submission.copyrightStatement##
date: 2023-08-24
publication date: 2023-08-24
volume: 1
number: 1
starting page: 393
ending page: 409

PENGARUH PENDAPATAN DAN SIKAP KEUANGAN TERHADAP KEPUTUSAN INVESTASI DENGAN PERILAKU KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Kasus Nasabah PT. Amartha Mikro Fintek Point Panarukan
type: item
description: Income earned by a person must be managed with a good financial attitude and financial behavior. By optimizing their financial management, customers are able to responsibly plan and realize their future. The purpose of this study was to analyze and examine the effect of income and financial attitudes on investment decisions through financial behavior. The population in this study are customers of PT. Amartha Micro Fintek Point Panarukan.. The sampling technique is determined by probability sampling technique, namely Simple Random Sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of the direct effect hypothesis test using the Smart PLS 3.0 application, show that income has a significant positive effect on financial behavior, financial attitudes have a significant positive effect on financial behavior, income has a negative but not significant effect on investment decisions, financial attitudes have a significant positive effect on investment decisions, behavior finance has a positive but not significant effect on investment decisions. The results of the indirect effect hypothesis test show that income has a positive but not significant effect on investment decisions through financial behavior. Financial attitudes have a positive but not significant effect on investment decisions through financial behavior.
creator: Mariasri Nurobikhainih
creator: Ika Wahyuni
creator: Triska Dewi Pramitasari
rights: ##submission.copyrightStatement##
date: 2023-08-24
publication date: 2023-08-24
volume: 1
number: 1
starting page: 410
ending page: 425

KOMPETENSI GURU DAN DISIPLIN KERJA DALAM MEMPENGARUHI KINERJA GURU PADA MA IBRAHIMY WALI SONGO SITUBONDO DENGAN MEDIASI VARIABEL MOTIVASI KERJA
type: item
description: Educational institutions are one of the most important elements for the progress of the nation's civilization, for that Madrasah Aliyah (MA) has an important role to be able to produce superior Indonesian human resources, Madrasah Aliyah graduates must become competitive and superior human resources. The purpose of this study was to analyze and test teacher competence and work discipline in influencing teacher performance at MA Ibrahimy Wali Songo Situbondo with mediation of work motivation variables. The population in this study was MA Ibrahimy Wali Songo Situbondo teachers. The sampling technique was determined by quota sampling. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The results of direct influence hypothesis testing using the smart PLS 3.0 application, show that teacher competence has a significant effect on work motivation, work discipline has no significant effect on work motivation, teacher competence has a significant effect on teacher performance, work discipline has no significant effect on teacher performance, work motivation has a significant effect on teacher performance. The results of the indirect effect hypothesis test show that the variable teacher competence on teacher performance with work motivation has a significant positive effect, work discipline on teacher performance with work motivation has a negative but insignificant effect.
creator: Fathorrasi Fathorrasi
creator: Mohammad Yahya Arief
creator: Lusiana Tulhusnah
rights: ##submission.copyrightStatement##
date: 2023-08-24
publication date: 2023-08-24
volume: 1
number: 1
starting page: 426
ending page: 440

DIGITALISASI SEKTOR PERTANIAN: IDENTIFIKASI DAN ANALISA POTENSI SEKTOR PERTANIAN UNGGULAN DI KABUPATEN SITUBONDO
type: item
description: The purpose of this research activity is to identify and analyze data on the agricultural sector in Situbondo Regency so that the leading sectors are known which is the basis for making information on a website as access to information and education about the leading sectors for the community. Through research methods using Location Quotient (LQ) analysis and developing agribusiness digitalization websites, it is expected to be able to produce information and can become a platform for providing information about the potential of the agricultural sector in Situbondo Regency. Each sub-district in Situbondo Regency is the basis sector in the agricultural sector with a percentage value of 88.24%. Two sub-districts are not agricultural base sectors, namely Kendit and Mangaran with LQ values of 0.97 and 0.92 respectively. The livestock sub-sector is the mainstay sub-sector in Situbondo Regency, followed by the plantation sub-sector with a sub-district percentage of 58.8%, the fisheries and horticulture sub-sectors each with a safety percentage of 47.06%, and the last position, the food crops sub-sector with a sub-district percentage of 29.41%.
creator: Iqlima Liyusak Al Islami
creator: Dian Widiarti
creator: Indriyani Indriyani
creator: Mohamad Rizal Hidayat
rights: ##submission.copyrightStatement##
date: 2023-08-29
publication date: 2023-08-29
volume: 1
number: 1
starting page: 441
ending page: 451

PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP LOYALITAS KONSUMEN DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING PADA TOKO ONLINE LAKUSTORE NH DI SITUBONDO
type: item
description: Marketing is a business role that recognizes the needs and wants of consumers, and ensures consumers get good service from the company. The purpose of this research is to analyze and examine the effect of service quality and price on consumer loyalty through consumer satisfaction. The population in this study are consumers of the Lakustore.NH Online Store in Situbondo. The sampling technique in this study used a simple random sampling technique. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM).The results of the direct effect hypothesis test using the Smart PLS 3.0 application, show that service quality has a significant positive effect on customer satisfaction, price has a significant positive effect on consumer satisfaction, service quality has a significant positive effect on customer loyalty, price has a significant positive effect on consumer loyalty, consumer satisfaction. positive significant effect on consumer loyalty. The results of the indirect effect hypothesis test show that the variable service quality on consumer loyalty through customer satisfaction has a significant positive effect, price on consumer loyalty through customer satisfaction has a significant positive effect.
creator: Indah Ayu Nurafifa
creator: Riska Ayu Pramesthi
creator: Lusiana Tulhusnah
rights: ##submission.copyrightStatement##
date: 2023-08-30
publication date: 2023-08-30
volume: 1
number: 1
starting page: 452
ending page: 462