JRAMI - Jurnal Riset Akuntansi & Manajemen Indonesia

Penetapan Non Performing Financing Melalui Representasi Inflasi dan Total Asset pada Bank Umum Syariah di Indonesia

2018-07-18T16:01:31+07:00

Penelitian ini bertujuan untuk menguji dan menganalisis Non Performing Financing Bank Umum Syariah di Indonesia. Penelitian ini penting untuk dilakukan karena kredit macet atau Non Performing Financing perbankan syariah di Indonesia mempunyai fluktuasi sangat tinggi.

Adapun beberapa faktor yang dianalisis dalam mempengaruhi Non Performing Financing adalah Inflasi dan total asset ,Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang ada di Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling, yang merupakan metode pengambilan sampel berdasarkan beberapa kriteria, yaitu: a). Bank Umum Syariah yang mempublikasikan laporan keuangan kuartalan selama periode 2011-2015. b). Bank Umum Syariah yang memiliki kelengkapan data berdasarkan variabel yang diteliti. Metode analisis data yang digunakan dalam penelitian ini adalah analisis Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa faktor inflasi dan total asset sama sama memberikan pengaruh signifikan terhadap Non Performing Financing (NPF) pada Bank Umum Syariah di Indonesia.

Secara parsial, faktor inflasi memberikan kontribusi terhadap Non Performing Financing (NPF) pada Bank Umum Syariah di Indonesia sebesar 17,4%. Secara parsial, total asset memberikan kontribusi terhadap Non Performing Financing (NPF) pada Bank Umum Syariah di Indonesia sebesar 14,2%. Secara simultan, faktor inflasi dan total asset memberikan kontribusi terhadap Non Performing Financing (NPF) pada Bank Umum Syariah di Indonesia sebesar 31,6%, sedangkan sisanya sebesar 68,4% lainnya merupakan kontribusi dari variabel lain yang tidak diteliti.

Dampak Mata Kuliah Kewirausahaan dalam Menumbuhkan Jiwa Pengusaha di Lingkungan Mahasiswa UNIKOM

2018-07-18T16:01:31+07:00

This research is aimed to know the contribution of entrepreneurship subject in relation to fostering entrepreneurship spirit among students through internal factors. This research uses a quantitative approach, descriptive and verified design and survey method. As much as 360 students drawn purposively as the sample in this research. The technique of analysis uses Structural Equation Modeling based on Partial Least Square with the help of SmartPLS version 3 software. The result of research proves: Entrepreneurship subject has significant effect on the internal factor. The internal factor affects the entrepreneurial spirit significantly. An experience indicator has the greatest influence on the internal factor. The method indicator has the greatest influence on entrepreneurship subject. An attitude indicator has the greatest influence on the entrepreneurial spirit

Pengaruh Desentralisasi Fiskal Terhadap Transfer Pemerintah Pusat dan Implikasinya Terhadap Disparitas Pendapatan (Studi Kasus Pada 33 Pemerintah Provinsi di Indonesia)

2018-07-18T16:01:31+07:00

Fiscal decentralization is when local government granted autonomy from central
government to manage the budget that given. While the intergovernmental transfer is a transfer funds from the state budget allocated to the region in framework of decentralization. Income disparity is a reflection of the gap in development distribution results of a country among population. This study aims to provide empirical evidence about the effects of fiscal decentralization on intergovernmental transfers and the implications for income disparities.

The population are 33 provinces government in Indonesia. Sampling technic using saturated sample where all population being sampled. The analytical method used is descriptive analysis and verificative. This study were analyzed using path analysis equation to determine how much correlation and determination of variables to be concluded.

Hypothesis testing results show that (1)fiscal decentralization has strong influence on intergovernmental transfers and (2)intergovernmental transfers has strong influence on income disparity.

Strategi Keunggulan Bersaing Melalui Orientasi Pasar dan Jiwa Kewirausahaan pada Sentra Industri Kaos Suci Bandung

2018-07-18T16:01:31+07:00

The emergence of competition in the business world is unavoidable. With the
competition, the company faced with the opportunities that come from outside or from within the country, for each company is required to always know and understand what is happening in the market and what the consumer desires are constantly changing. Moreover, the company engaged in the sale of clothing in large quantities, then the assessment component of the market or market orientation, supported by an entrepreneurial spirit will enhance the company's competitive advantage of the company.

This research aims to determine the company's response regarding market orientation, entrepreneurship, competitive advantage and how big the influence of market orientation and entrepreneurial spirit to competitive advantage at the center of the Suciâ€™s shirt Bandung as simultaneously or Persia.

The results of research show that the market orientation and entrepreneurship affect the competitive advantage. This is evident from the results of the analysis of verification in the form of multiple regression analysis, correlation, and determination. The orientation market and entrepreneurship increases, So the competitive advantage will decrease. The results indicate that the hypothesis of market orientation and entrepreneurship spirit affect the competitive advantage of both partial.

Role of Image in Marketing Performance Model Supported by Marketing Communication and Company Social Responsibility

2018-07-18T16:01:31+07:00

Banking industries have not been effective yet in implementing marketing communication and company social responsibility programs. The establishment of image has not been done effectively yet; accordingly marketing performance cannot be implemented as it is expected. This research was done in the banking industries at Bandung City with sample as much as 42 banking industries drawn using a random sampling method. Tha analysis procedure used Structural Equation Modeling based on Partial Least Square. This study generates a new model different with the previous researches where marketing communication and company social responsibility programs do not affect directly on the banking industriesâ€™ marketing performance. Nevertheless the image affect the marketing performance moderately. In conclusion, banking industriesâ€™ marketing performance can be maximal when the marketing communication is implemented effectively and the company social responsibility is implemented conducively in order to shape positive image.

Pengaruh Bauran Ritel terhadap Loyalitas Konsumen pada Toserba X di Kota Bandung

2018-07-18T16:01:31+07:00

The aim of this research is to know the influence of retail mix on consumer
loyality at Toserba X in Bandung city. The method used in this research are descriptiveand explanatory survey done at three branches of toserba X in Bandung city.

There are two groups of variables used in this research, that is independent
variables consist of merchandising ( X1), price ( X2), location ( X3), promotion (X4), design store & visual of product ( X5), service ( X6), personnel ( X7), and consumer loyality (Y) as dependent variables. The data was collected throught observation, interview, and quetionnaire. For the purpose of this research, used likert scale and collected from 132 sample and using simple random sampling. The data analysed by using path analysis.

The results of this research indicates that of retail mix by simultan and partial have an effect on consumer loyality where service variable have biggest effect to consumer loyality.