Articles
Islamic Bank Financing and It’s Impact on Small Medium Enterprise’s Performance
Faisol Faisol
ETIKONOMI Vol 16, No 1 (2017)
Publisher : Faculty of Economic and Business
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DOI: 10.15408/etk.v16i1.4404
The purpose of this paper is to examine the influence of Islamic bank’s financing toward the business performance. Besides that, this paper is going to analyze how far the influence of Islamic bank financing toward Small Medium Enterprises (SME’s) welfare. This research is using partial least square analysis. The population of this research is all of the small medium enterprises especially farmers and industries in the District of Kediri who got Islamic bank financing for one year. The results showed that the Islamic bank financing has significant influence with a positive direction on the SMEs’s performances. This means that when the Islamic bank financing improved, will improve the SMEs’s performance. Further Islamic bank financing has a significant effect with positive direction towards the SMEs’s Welfare.DOI: 10.15408/etk.v16i1.4404
The Role of Technology Usage in Mediating Intellectual Capital on SMEs Performance During the Covid-19 Era
Faisol Faisol;
Puji Astuti;
Sigit Puji Winarko
ETIKONOMI Vol 20, No 2 (2021)
Publisher : Faculty of Economic and Business
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DOI: 10.15408/etk.v20i2.20172
This study examines technology in mediating human capital, customer capital, and organizational capital on SMEs' performance during Covid-19. To test the hypothesis, the PLS-SEM method was applied. Data collection was conducted by sharing questionnaiers to 150 owners of small industrial cluster in East Java, Indonesia.The empirical results show that human capital and technology usage directly affect significantly on SMEs' performance. Furthermore, technology usage has a significant influence in mediating human capital on firms' performance. We provide implications for using technology for practice and using a socio-technical approach by SMEs to face challenges related to their work organization in response to COVID-19 while maintaining their activities. We hope that our reflection will be a source of thought for scholars and practitioners to explore further using technology for SMEs to secure business continuity during COVID-19.JEL Classification: O2, O34, M21How to Cite:Faisol, Astuti, P., Winarko, S. P. (2021). The Role of Technology Usage in Mediating Intellectual Capital on SMEs Performance During the Covid-19 Era. Etikonomi, 20(2), xx – xx. https://doi.org/10.15408/etk.v20i2.20172.
A THE USE OF PARTIAL LEAST SQUARES MODELING IN FINANCE BUSINESS PARTNERING RESEARCH
Amin Tohari;
Faisol Faisol;
aeri rahmad
Jurnal Ilmiah Kursor Vol 11 No 1 (2021)
Publisher : Universitas Trunojoyo Madura
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DOI: 10.21107/kursor.v11i1.256
Structural equation modeling (SEM) is a set of statistical techniques that allows testing a model that is built between one or more endogenous variables with one or more exogenous variables, where each endogenous and exogenous variable can be in the form of latent or a construct built from several variables of manifest or indicator. There is Structural Equation Modeling (SEM) based on covariance and variance, known as Partial Least Square (PLS), SEM-PLS is a powerful and flexible analysis method. This research discusses about the application of SEM-PLS in the field of managerial accounting system, namely the application of non-financial performance’s role that delivers the sustainability of the company's financial performance. Based on the results obtained, it can be concluded that partial least squares can be used to model finance business partnering, and it is known that employee performance and internal process performance contribute to achieve the firm’s financial performance.
THE ANALYSIS OF LOCAL GOVERNMENT EXPENDITURE EFFICIENCY AND ITS IMPACT ON ECONOMIC GROWTH IN INDONESIA
Faisol Faisol
UNEJ e-Proceeding the 3rd International Conference on Economics, Business, and Accounting Studies
Publisher : UPT Penerbitan Universitas Jember
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The instrument of decentralization in Indonesia is expected to be able to improve efficiency of public expenditure and further drive economic growth in the regions. However, regional economic growth after the decentralization is still lower than that of before the policy enactment in Indonesia. This raised question whether or not the public expenditure have been efficient after the decentralization and whether or not this efficiency makes positive influences on the economic growth. This research studies correlation between the public expenditure efficiency and the economic growth in East Java and Central Java. The object of this research is public expenditure regencies / cities in East Java and Central Java. The public expenditure in East Java consists of 29 regencies and 9 cities. The public expenditure in Central Java consists of 29 regencies and 6 cities. The data source is pooled data from 2011 to 2016. The analysis is divided into two stages. First, public expenditure efficiency is measured by using Stochastic Frontier Analysis (SFA) method. The selection of inputs and outputs in this research is based on public expenditures’ functions. In the second stage, regression analysis is conducted to examine the impacts of the public expenditures’ efficiency scores and other determinants on the regional economic growth. The research result shows that, in East Java and Central Java, the public expenditure efficiency scores have positive and significant correlation with the economic growth in the region. Hence, the bigger the efficiency scores of the regional expenditure, the higher the economic growth in the region.
HUMAN CAPITAL INVESTMENT ON INDUSTRIAL PRODUCTIVITY IN INDONESIA
Faisol -;
Suhardi -
UNEJ e-Proceeding the 3rd International Conference on Economics, Business, and Accounting Studies
Publisher : UPT Penerbitan Universitas Jember
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The manufacturing industry is the largest sector in contributing to GDP in Indonesia. In the last four years showed that although the amount of output of manufacturing industry sector from year to year tends to increase, but the problem when viewed from the empirical data percentage of growth in the contribution of the manufacturing sector in Indonesia tend to be decreased. In long term is expected to increase the effectiveness of human resources, which in turn will lead to greater corporate performance is good performance of financial and non-financial performance, all of which will increase the gross domestic product as a measured key in rising per capita income of a country. The aim of this study is to test empirically the impact of human capital investment that is interpreted by education level and other variables both short and long term to productivity of Manufacturing Industry in Indonesia. This research data is secondary data published by World Bank and International Financial Statistic (IFS) for the period 1984-2014. The analyze method is using the Engle-Granger approach Co-integration and Error Correction Model (ECM). The first Stage test is Stationer test. The Co-integration test and ECM Test From the estimation results indicate that the relationship between Human Capital to the growth of manufacturing industry value added (IMVA). In the estimation equation of short-term and long-term human capital in the proxy with the level of education at the primary level (Pri) and secondary level (Sec) significant positive effect on the growth of value-added manufacturing industry in Indonesia. The long-term equation estimation results also show that the gross capital formation (GCF), labor force (LBF), enrollment in primary (Pri), and enrollment in secondary (Sec) variables have a positive effect on the productivity of Indonesia's manufacturing industry as reflected by Value added industrial manufacturing (IMVA). While the enrollment in tertiary and GDP variables have no significant effect on IMVA in the long term
Analisis Kepemilikan Manajerial, Kepemilikan Institusional, dan Kualitas Audit Terhadap Perataan Laba (Studi Kasus pada Perusahaan Manufaktur Sektor Barang Konsumsi)
Sugeng Sugeng;
Faisol Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 1 No 1 (2016): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI
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DOI: 10.29407/jae.v1i1.431
Tujuan utama perusahaan adalah memperoleh laba semaksimal mungkin dengan menggunakan sumber daya yang ada serta memaksimalkan laba perusahaan. Tindakan perataan laba yang dilakukan oleh manajemen digunakan untuk menciptakan laba yang stabil, mengurangi fluktuasi yang dilaporkan dan meningkatkan kemampuan investor untuk meramalkan arus kas di masa yang akan datang. Tujuan penelitian ini adalah untuk mengetahui untuk menganlisis kepemilikan manajerial, kepemilikan institusional, dan kualitas audit secara parsial berpengaruh terhadap perataan laba. Populasi dalam penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013. Untuk menjawab tujuan penelitian maka akan dilakukan analisis statistik menggunakan analisis regresi logistik dengan menggunakan SPSS v.21 for Windows. Hasil penelitian ini diharapkan dapat memberikan masukan atau dapat memberikan manfaat bagi perusahaan dalam pengambilan kebijakan serta pengeloaan perusahaan selain itu di harapkan dapat menjadi pertimbangan manajemen dalam melakukan tindakan perataan laba. Kata Kunci : kepemilikan manajerial, kepemilikan institusional, kualitas audit dan perataan laba
ANALISIS FAKTOR PERTUMBUHAN INDUSTRI MANUFAKTUR INDONESIA
Faisol Faisol;
Suhardi Suhardi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 1 No 1 (2016): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI
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DOI: 10.29407/jae.v1i1.435
Industri manufaktur merupakan sektor terbesar dalam memberikan kontribusi terhadap PDB di Indonesia. Dalam empat tahun terakhir menunjukkan bahwa meskipun jumlah output sektor industri manufaktur dari tahun ke tahun cenderung meningkat, namun permasalahnnya bila dilihat dari data empiris persentase pertumbuhan kontribusi sektor industri manufaktur di Indonesia cenderung mengalami penurunan dalam periode 2011-2015. Dalam jangka panjang diharapkan dapat meningkatkan efektivitas sumberdaya manusia, yang kemudian akan mengarah pada kinerja perusahaan yang lebih besar yaitu baik kinerja keuangan maupun kinerja non keuangan, yang kesemuanya akan meningkatkan gross domestic product sebagai cerminann ukuran meningkatknya pendapatan per capita suatu Negara. Penelitian ini bertujuan untuk menguji secara empiris dampak investasi human capital yang diinterpretasikan dengan tingkat pendidikan baik jangka pendek maupun jangka panjang terhadap produktifitas Industri Manufaktur Indonesia. Data penelitian ini adalah data sekunder yang diterbitkan oleh World Bank dan International Financial Statistic (IFS) untuk periode 1984-2014. Untuk menganalisis fenomena jangka pendek dan jangka panjang, dengan menggunakan pendekatan Engle-Granger Cointegrationan dan Error Correction Model (ECM). Tahapan proses pengolahan data adalah Uji Stationeitas. Uji Kointegrasi dan Uji ECM dengan bantuan software Eviews 7. Dari hasil estimasi menunjukkan bahwa adanya hubungan antara human capital dengan pertumbuhan nilai tambah industri manufaktur (IMVA). Pada hasil estimasi persamaan jangka pendek maupun jangka panjang human capital di proksi dengan tingkat pendidikan pada level primary (Pri) dan level secondary (Sec) berpengaruh positif signifikan terhadap pertumbuhan nilai tambah industri manufaktur di Indonesia. Selanjuntya hasil estimasi persamaan jangka panjang, juga menunjukkan bahwa variabel gross capital formation (GCF), labor force (LBF), enrollment in primary (Pri), dan enrollment in secondary (Sec) memiliki pengaruh yang positif terhadap produktifitas industri manufaktur Indonesia yang dicerminkan oleh variabel nilai tambah industri manufaktur (IMVA). Sedangkan variabel enrollment in tertiary dan GDP yang berpengaruh tidak signifikan terhadap IMVA dalam jangka panjang
Analisis Financing To Deposit Ratio, Debt To Equity Ratio, Return On Equity Dan Quick Ratio Terhadap Pembiayaan Murabahah Pada Bank Umum Syariah Di Indonesia
Diah Nurdiwaty;
Faisol Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 2 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI
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DOI: 10.29407/jae.v2i2.865
Murabaha financing is a form of channeling funds of Islamic banks in transaction using the contract of sale and purchase of goods, where the selling price at cost plus agreed profit and the seller must disclose the acquisition cost of the goods to the buyer, the payment of Murabaha can be made by cash or deferred / credit , This study was conducted to analyze the effect of Financing to Deposit Ratio (FDR), Debt To Equity Ratio (DER), Return on Equity (ROE) and the Quick Ratio (QR) on the financing Murabaha of Islamic Banks in the period of 2012-2015. Data analysis technique used is multiple linear regression analysis with a confidence level of 5%. The data used is secondary data obtained from the publication of the quarterly financial statements are recorded in the Bank Indonesia (BI). This study uses quarterly reports the population of the entire Islamic Banks registered in Bank Indonesia (BI) in 2012-2015 a total of 11 Islamic banks. The sampling technique used was purposive sampling were then obtained 64 samples of the quarterly financial statements. The results showed that partially FDR, ROE and QR significant and positive impact on the financing murabaha, while DER has significant and negative effect on murabaha financing. Based on F test showed that the FDR, DER, ROE and QR simultaneously affect the financing murabaha, the influence of these four variables independet was 43.7% and the remaining 56.3% influenced by other variables outside the research. Based on the conclusions on the outcome of this study, the authors suggest that in the decision the distribution of murabaha financing not only consider Financing to Deposit Ratio (FDR), Debt To Equity Ratio (DER), Return on Equity (ROE) and the Quick Ratio (QR), but should consider other factors, so that the decision could be more precise and accurate.
Analisis Determinan Kualitas Pelayanan Publik
Hamzah Gunawan;
Faisol Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI
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DOI: 10.29407/jae.v3i2.12510
This research is motivated with the lack of optimal public services in village offices in the Karangrejo sub-district, which is related to the principles of good governance, including accountability, transparency and participation. Theoritically, the application of accountability, transparency and good participation will produce good public services. Further, the basic principles that can be applied in government to improve public services are accountability, transparency and participation from the community. The purpose of this study is to analyze the effect of accountability, transparency and participation on public services quality in the Village Offices of Karangrejo Subdistrict. This study uses a quantitative approach. The type of research used in this study is the correlation with the sampling technique using cluster sampling where all samples from the entire village office of Karangrejo Subdistrict. The sample in this study amounted to 58 people using the Slovin formula for sampling in each village. Data collection used by the techniques of using questionnaires. The analysis technique used is OLS. Firstly, the data is tested by testing of the validity, reliability and classical assumptions. Based on the results of the study it can be concluded that there is a significant influence of accountability, transparency and participation on public services both partially and simultaneously. Based on the conclusions of the results of the study it is recommended for both public and private organizations to always pay attention to the principles of good governance, if the principles of good governance can be implemented and achieved well it can improve public services. And for the next researcher, it is better to be able to study more variables related to good governance such as effectiveness and efficiency, legal rules and responsiveness that have a significant effect on public services by conducting research at the district level.
Pemberdayaan Wanita Melalui Tanaman Toga Untuk Membantu Meningkatkan Pendapatan Keluarga
Diah Nurdiwaty;
Erna Puspita;
Dian Kusumaningtyas;
Sigit Puji Winarko;
Amin Tohari;
Mar’atus Solikah;
Faisol Faisol
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 1 No 1 (2017): Volume 1 Nomor 1 Tahun 2017
Publisher : Universitas Nusantara PGRI Kediri
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DOI: 10.29407/ja.v1i1.11724
Kondisi di lapangan menunjukkan bahwa selama ini pemanfaatan dan pengelolaan sumberdaya perdesaan sebagian besar dilakukan oleh laki-laki, mulai dari kegiatan di bidang pertanian, peternakan, industri kecil dan menengah, koperasi, dan kegiatan lain yang sifatnya kegiatan ekonomi. Padahal perempuan sebagai anggota masyarakat juga mempunyai hak untuk ikut serta dalam pemanfaatan dan pengelolaan sumberdaya perdesaan, meskipun kemungkinan peran perempuan tidak sebesar peran laki-laki. Oleh karena itu diperlukan adanya berbagai program yang dapat dilakukan perempuan dalam rangka peningkatan kesejahteraan keluarga dengan memanfaatkan dan mengelola lingkungan sekitarnya. Salah satu program yang dapat dilaksanakan oleh perempuan dalam upaya peningkatan kesejahteraan keluarga, khususnya di bidang pangan adalah program penanaman dan pemanfaatan Tanaman Obat Keluarga (TOGA).Tujuan dari pengabdian ini adalah meningkatkan pendapatan masyarakat sekaligus menyediakan obat yang lebih murah dan efek samping yang lebih ringan. Metode yang digunakan adalah ceramah dan praktik atau demonstrasi. Sehingga masyarakat dapat mempraktikkan secara langsung dan menerapkan dalam keluarga. Dalam pelaksanaannya disampaikan metode pengolahan tanaman TOGA sehingga menjadi minuman yang menyehatkan maupun bagaimana cara menanamnya. Disamping itu juga bagaimana cara mengelola keuangan hasil penjualan hasil pengelohan tanaman TOGA tersebut. Bagaimana strategi pemasarannya kepada masyarakat atau konsumen yang membutuhkan sehingga bisa menghasilkan keuntungan