This study aims to analyze the effect of ROE, CAR, NPL, BOPO, and DER simultaneously on stock returns in commercial banks listed on the Indonesia Stock Exchange. The data used in this study are secondary data in the form of financial reports at PT. Bank Rakyat Indonesi Tbk, PT. Bank Negara Indonesia Tbk, PT. Bank Mandiri Tbk, PT. Bank Central Asia Tbk, and PT. Bank Mega Tbk. from 2014-2019. The data analysis method used is panel data regression analysis, namely the Fixed Effect Model (FEM). The results showed that: ROE theoretically and statistically affect stock returns in commercial banks listed on the Indonesia Stock Exchange. CAR is theoretically and statistically insignificant to stock returns in Commercial Banks listed on the Indonesia Stock Exchange. BOPO has a theoretical effect but does not have a statistical and significant effect on stock returns in commercial banks listed on the Indonesia Stock Exchange. NPL and DER have no effect on stock returns in Commercial Banks listed on the Indonesia Stock Exchange. ROE, CAR, NPL, BOPO and DER simultaneously have a positive effect on stock returns in) Commercial Banks listed on the Indonesia Stock Exchange. ROE, CAR, NPL, BOPO and DER have the ability to explain their effect on stock returns in Commercial Banks listed on the Indonesia Stock Exchange of 44.09%. The remaining 55.01% is influenced by other variables outside this research model.
This study aims to examine the effect of the influence of the quality of human resources, internal control systems and utilization of information technology on the timely reporting of zakat funds in Baitul Mal Kota Lhokseumawe. The data used in this study were primary data by distributing questionnaires to 32 employees in Baitul Mal Kota Lhokseumawe which were used as research samples. Data processing is performed with the help of multiple linear regression equation models. The results showed that: Partially the quality of human resources, internal control systems and utilization of information technology have a significant effect on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe. Simultaneously the quality of human resources, internal control systems and the use of information technology have a significant effect on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe. The quality of human resources, internal control systems and utilization of information technology can explain their effects on the timeliness of financial reporting of zakat funds in Baitul Mal Kota Lhokseumawe by 72.6%. The remaining 27.9% is influenced by other variables outside this research model such as understanding accounting, supporting tools, organizational commitment, and others.
This report aims to empirically investigate the relationship between economic growth based on the theory of Shultz and Kuznets and human capital through health and education in Muslim nations. The results will then be compared between countries. Then, analyze it considering Al-Quran interpretations as a contributor to human capital development. The empirical findings are based on examining a panel data set for Muslim countries from 1990 to 2020. This study interprets Qur'anic verses to explain how Islam characterizes human capital using content analysis methodology. In developing Muslim nations, life expectancy, infant mortality, and population growth are significant determinants of Gross domestic product (GDP) per capita. In contrast, education variables, such as literacy rate and gross enrollment, have a negligible impact on per capita GDP. In contrast to the case with output in developed nations, education level significantly impacts per capita GDP, whereas health variables have no effect.
System Application and Product in Data Processing terhadap kinerja manajerial pada PT Pupuk Iskandar Muda Lhokseumawe merupakan penggunaan teknologi informasi akuntansi yang sangat penting peranannya dalam sebuah perusahaan, enterprise resource planning dengan menggunakan software system application and product in data processing. Perusahaan manufaktur yang mampu meningkatkan efisiensi dari sistem informasi akuntansi dengan menghasilkan kinerja yang mampu meningkatkan efisiensi dari sistem informasi akuntansi yang efektif dan efisien. System application and product in data processing pada bulan april tahun 2016 hasil evaluasi kinerja PT Pupuk Iskandar Muda dilihat dari indikator menunjukkan adanya peningkatan dan penurunan. Hal ini tergambar daru laporan key performance indikator tahun 2015 sebesar 81,45% dan terjadi peningkatan di tahun 2016 sebesar 91,18% sedangkan di tahun 2017 mengalami penurunan sebesar 75,17%. Penelitian ini menggunkan pendekatan deskriptif, kuantitatif berbentuk asosiatif, dengan menggunkan data primer, Teknik pengambilan sampel adalah probability sampling dengan metode random sampling dengan objek 55 orang karyawan pada PT Pupuk Iskandar Muda. Hasil penelitian menunjukkan bahwa penggunaan system application and product in data processing berpengaruh positif dan signifikan terhadap kinerja manajerial pada PT Pupuk Iskandar Muda dan nilai koefisien derterminansi R2 menunjukkan bahwa kinerja manajerial di pengaruhi oleh system applications and product in data processing. Hasil juga menunjukkan peningkatan pada system application and product in data processing dan di ikuti dengan peningkatan terhadap kinerja manajerial.
This study aims to determine the effect of the application of System Application and Product in Data Processing on managerial performance at PT Pupuk Iskandar Muda Lhokseumawe, the use of accounting information system information technology is very important in its role in a company, Enterprise Resource Planning with its Software Application Systems and Products in Data Processing widely used by manufacturing companies that can improve the efficiency of the accounting information system that results in effective and efficient management performance, this study uses a descriptive approach, quantitative associative form, using primary data, sampling techniques used probability sampling with random sampling methods with the sample object is 55 employees of PT Pupuk Iskandar Muda. The results showed that the application of System Application and Product in Data Processing had a positive and significant effect on managerial performance at PT Pupuk Iskandar Muda, this was seen from the results of tcount> ttable (2.585> 1.67) and the coefficient of determination of 63.2% which shows that managerial performance is influenced by the application of System Applications and Products in data processing, while 36.8% is influenced by other factors outside this study.
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