Budgeting: Jurnal Akuntansi Syariah

Determinan Penentu Produktivitas Tenaga Kerja (Studi Kasus pada Pabrik Tahu di Kecamatan Sindangkasih)

Edwin Hadiyan — 2024-12-12

The objective of this study is to determine and analyze the influence of salaries, technology, capital, and emotional intelligence on labor productivity at tofu factories in the Sindangkasih District. The research methodology used is descriptive with a quantitative approach. Data was collected directly from employees of the tofu factory in Sindangkasih District through a questionnaire, completed by 203 individuals. Simple random sampling was used to select the sample, and multiple linear regression was the analytical tool employed. The analysis of salaries, technology, capital, and emotional intelligence reveals that each of these factors significantly impacts labor productivity, both individually and collectively. Based on these findings, to further enhance labor productivity, it is crucial to increase salaries, improve technology to a more semi-modern level, increase rational capital, and consistently prioritize work as a form of worship, ensuring that work activities are seen as virtuous deeds.

Peran Lembaga Keuangan Syariah pada Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah (Studi pada UMKM yang Ada di Kelurahan Pintu Air)

Hendarti Tri Setyo Mulyani — 2024-12-12

The growth of MSMEs is very important and should be noticed by the government. With small capital, these relatively small businesses can significantly contribute to the growth of the country's economy. However, on the other hand, capital often becomes a constraint for MSME entrepreneurs. In addition to operational needs, capital is also crucial for the development of their businesses. One institution responsible for finance based on Islamic teachings, as outlined in the Qur'an and Sunnah, is the Islamic Financial Institution (LKS). LKS aims not only to be profit-oriented but also to incorporate elements of Islam and humanity in its vision and mission. Strengthening the role of MSMEs in economic growth, especially in the Water Gate sub-district of Pangkalpinang City, Bangka Belitung Islands Province, is expected to have a positive impact on the local economy. However, the role of Islamic Financial Institutions in supporting MSMEs in this sub-district is still minimal. This is due to the lack of socialization of products and financial management practices from Islamic Financial Institutions, which results in a low level of interest from MSME actors to use Islamic financial products or implement Islamic financial management in their businesses. Interviews and observations conducted with several MSME actors in the Water Gate sub-district of Pangkalpinang City indicate that while financing has been received by some MSMEs, only a few MSME actors in this area have benefited from KUR financing from Islamic Financial Institutions due to limited knowledge and information about these institutions. Furthermore, regarding education and counseling, 4 out of 5 MSME actors interviewed reported that they have not received direct education from Islamic Financial Institutions about the implementation of Islamic finance or Islamic financial management for their businesses.

Pengaruh Pertumbuhan Perusahaan, Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2020-2022

Anis Fatonah — 2024-12-20

The manufacturing sector is one of the largest contributors to Gross Domestic Product (GDP) in Indonesia. This sector continues to develop over time, although it has slumped due to the impact of the Covid pandemic that has hit almost all parts of the world. The purpose of this study is to examine the effect of company growth, profitability and company size on the capital structure of manufacturing companies on the Indonesia Stock Exchange. The method used in this study is a quantitative method, with a descriptive analysis approach and the data collection technique is documentation sourced from the official website of the Indonesia Stock Exchange through IDX, namely in the form of secondary data on financial statements that have been published from 2020-2022, there are 24 companies that are used as sample companies, namely companies that publish complete financial reports. The data taken is annual financial report data. Based on the results of the study, the conclusions of this study are 1) Company growth does not have a significant effect on capital structure, because the significance value is 0.781> 0.05. 2) Profitability has a significant effect on capital structure, because the significance value is 0.008 <0.05. 3) Company size has a significant effect on capital structure, because the significance value is 0.006 <0.05. 4) The results simultaneously show that company growth, profitability, and company size have a significant effect on capital structure, because the calculated F value is 5.440 and the significance value is 0.03 <0.05. 5) The adjusted R2 value is 0.214. This shows that capital structure is influenced by company growth, profitability and company size by 21.4, the rest is influenced by factors outside this study.

Pengaruh Biaya Produksi dan Harga Jual Padi Terhadap Pendapatan Petani di Desa Margodadi

Deva Lestari — 2024-12-25

The selling price of rice is highly dependent on market conditions and seasons. During the main harvest, the price of rice tends to fall due to abundant supply, while at certain times the price can soar due to limited availability. In addition, high production costs are also a problem. The increase in the price of agricultural inputs such as fertilizers, medicines, and labor costs, increases the burden of production that must be borne by farmers. The purpose of this study was to measure the effect of production costs and selling prices of rice on farmers' income. Data collection through questionnaires and documentation. The sample used in this study was 85 respondents, with the community in farmers in Margodadi Village, Tumijajar District, West Tulang Bawang Regency. The data analysis techniques used were instrument testing, multiple linear analysis, and hypothesis testing. The results of this study indicate that production costs do not have a significant effect on the level of farmer income in Margodadi Village, selling prices have a significant effect on farmer income in Margodadi Village and production costs and selling prices simultaneously affect farmer income in Margodadi Village.

Pengaruh Hutang Usaha dan Modal Kerja Terhadap Profitabilitas pada Perusahaan Sub Sektor Perdagangan Eceran yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021

Esti Marina Aurifah — 2024-12-25

A single paragraph of about 250 words maximum. For research articles, abstracts should The company's ability to generate profits is closely related to the funding sources used to support business activities. Funding sources can come from external or internal sources. The main objective of this study is to determine the effect of accounts payable and working capital on projected profitability using Return On Assets (ROA). The study was conducted on 8 retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 with data collection using documentation techniques and statistically tested using multiple linear regression analysis. The results of the study showed that accounts payable partially had a negative effect on ROA and working capital partially had no effect on ROA. While simultaneously accounts payable and working capital had an effect on profitability represented by ROA in retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021.