This research purpose is to test empirically and analyze the influence of zakat, qardh, murabahah, mudharabah, musyarakah, and corporate social responsibility (CSR) towards financial performance (ROA) Commercial Bank Syariah in Indonesia in 2012-2016 period of time. The analyzing technique used double linear regression. Research population is Syariah Commercial Bank listed in Financial Service Authority (in Indonesia called OJK) year 2012-2016. The sample taken by using purposive sampling, within the Syariah Commercial Bank criteria that showed the financial report in 2012-2016 period. The data taken based on publication that conducted by the enlisted Banks. Thus, the number of taken samples is 10 out of 13 Syariah Commercial Bank in Indonesia. The research result showed that zakat, qardh, and murabahah does not affect the Syariah Commercial Bank financial performance. Mudharabah and corporate social responsibility (CSR) showed significant negative influence towards Syariah Commercial Bank financial performance, while musyarakah affects significantly positive toward Syariah Commercial Bank financial performance in Indonesia.
The sharia accountant profession faced many challenges in the VUCA era, which was an era full of uncertainty the loss of existing barriers in the business world. It is an obligation for sharia accountants to be able to answer all existing challenges so that they can continue to hold the accountant profession professionally and not abandon sharia principles. This research uses a qualitative approach with literature review analysis taken from various existing sources and relevant to the research discussion. From the results of the analysis carried out, it was found that to face society 5.0 in the VUCA era, there are several strategies that must be carried out by Sharia accountants. The first is to stick to sharia principles, develop digital skills, and be sensitive to technological developments. Based on this discussion, it can be concluded that Sharia accountants have a very large role in facing society 5.0 in the VUCA era which is strategic and consultative.Profesi akuntan syariah menghadapi banyak sekali tantangan pada era VUCA, yang merupakan sebuah era yang penuh dengan ketidakpastian dan hilangnya sekat-sekat yang ada dalam dunia usaha. Menjadi sebuah kewajiban bagi akuntan syariah untuk dapat menjawab seluruh tantangan yang ada hingga dapat terus memegang profesi akuntan dengan profesional dan tidak meninggalkan prinsip syariah. Penelitian ini menggunakan pendekatan kualitatif dengan analisis literature review yang diambil dari berbagai sumber yang ada dan relevan dengan pembahasan penelitian. Dari hasil analisis yang dilakukan ditemukan hasil bahwa untuk menghadapi society 5.0 pada era vuca, ada beberapa strategi yang harus dilakukan oleh akuntan syariah. Pertama yaitu berpegang teguh pada prinsip-prinsip syariah, melakukan pengembangan dalam kecakapan digital, serta peka terhadap perkembangan teknologi. Berdasarkan pembahasan tersebut dapat disimpulkan bahwa akuntan syariah memiliki peran yang sangat besar dalam menghadapi society 5.0 pada era VUCA yang bersifat strategis maupun konsultatif.
White pepper (Piper nigrum L.) is one of the most popular flavourings targeted for adulteration, i.e., cassava, resulting in quality loss and infringement on consumer rights and interests. Because it is easy and quick cleanup, minimal sample preparation, and excellent performance with strongly or thickly absorbed samples, the Attenuated Total Reflection-Fourier Transform Infrared Spectroscopy (ATR-FTIR) spectrum signal is widely used to measure commercial herbal products. Manipulation of the spectrum signal can be used to quantify a sample as well as reduce its dimensionality. As a result, there is a lot of interest in developing methods for detecting cassava in commercial white pepper (Piper nigrum L.). The aim of the research was to get an ATR-FTIR spectroscopic technique combined with chemometrics to detect cassava as an adulterant in commercial white pepper (Piper nigrum L.). The chemical profiles of white pepper (Piper nigrum L.) and cassava were compared using principal component analysis (PCA). Bangka, Sudu, and Pontianak were used to collect white pepper (Piper nigrum L.) and cassava. White pepper (Piper nigrum L.) and cassava were macerated in 96 percent ethanol for 3×24 hours before being concentrated with a rotary evaporator until thick. Each extract's IR spectral was measured using ATR-FTIR spectroscopy in the 4000-650 cm-1range. In addition, the IR spectral was clustered using PCA in the R program. To obtain the appropriate PCA model, we applied two IR spectral manipulation procedures (normal and derivative IR spectra) of the pure material. The PCA chosen was of the normal IR spectral type, with PC1 and PC2 values of 82.3 percent and 7.5 percent, respectively.. The projection of three commercial samples from the markets revealed that samples A and B were negative for cassava adulterant, while Sample C was suspected to be positive. Finally, the ATR-FTIR spectroscopic method tandem PCA was successful in clustering the presence or absence of cassava content in the commercial of Indonesian White Pepper
This study aims to determine the most dominant factor affecting the purchasing decision of Indocafe powder coffee at PT. Sari Tanjung Tera Cipta in Bengkulu. Samples in this study were 37 outlets that purchased Indocafe powder coffee products at PT. Sari Tanjung Tera Cipta in Bengkulu City, especially the Bengkulu route. The data collection method used a questionnaire and the analytical method used was rating scale analysis. The results of this study indicate the average value of respondents' responses to the factors that affect purchasing decisions at PT. Sari Tanjung Tera Cipta in Bengkulu City is 1,474 with the assessment criteria agree. This means that respondents have an agreed assessment of the factors that affect purchasing decisions at PT. Sari Tanjung Tera Cipta in Bengkulu City is affected by cultural, social, personal and psychological factors. Personal factors are the highest factors influencing purchasing decisions online at PT. Sari Tanjung Tera Cipta in Bengkulu City with a score of 1,573. This illustrates that customers shop at PT. Sari Tanjung Tera Cipta in Bengkulu City because because they choose to shop on the basis of their own wishes, PT. Sari Tanjung Tera Cipta in Bengkulu City provides maximum service therefore customers feel satisfied. The lowest factor is the cultural factor with a total score of 1.342 with the assessment criteria agreed. This illustrates that cultural factors have a low affect on purchasing decisions at PT. Sari Tanjung Tera Cipta in Bengkulu City because shopping is a desire not because it is affected by the environment, culture or other people.
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