Cross-Border Journal of Business Management

PENGARUH KEPEMIMPINAN DAN KARAKTER INDIVIDU TERHADAP PRODUKTIVITAS GABUNGAN KELOMPOK TANI (GAPOKTAN) SEMANGAT BARU DESA ARUNG MEDANG

2026-08-10T17:00:07+08:00

Keberhasilan suatu organisasi dipengaruhi oleh banyak faktor, salah satunya terletak pada produktivitas. Sementara itu, produktivitas gabungan kelompok tani dipengaruhi oleh kepemimpinan dan karakter individu. Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kepemimpinan dan karakter individu secara parsial dan simultan terhadap produktivitas Gapoktan di Desa Arung Medang Kecamatan Tangaran Kabupaten Sambas dalam perspektif manajemen bisnis syariah. Jenis data dalam penelitian ini adalah kuantitaif dengan analisis data statistik deskriptif menggunakan data primer dan data sekunder. Jumlah sampel pada penelitian ini adalah 99 responden dengan teknik purposive sampling. Teknik yang digunakan pada analisis data adalah SEMPLS terdiri dari outer model (convergent validity, descriminant validity, dan composite reliability), inner model (R-square dan F-square ), dan bootstraping. Berdasarkan hasil analisis dengan bantuan software SmartPLS 4 diketahui bahwa variabel kepemimpinan tidak berpengaruh signifikan terhadap produktivitas, dari hasil uji hipotesis nilai T-statistik sebesar 0,812 dan < 1, 96 dan dapat dilihat pada P values 0,417 yang sig > 0,05. Variabel karakter individu berpengaruh secara signifikan terhadap produktivitas, dari hasil uji hipotesis nilai T-statistik sebesar 29,145 dan > 1,96 dan dapat dilihat pada P values 0,000 yang sig < 0,05. Secara simultan variabel kepemimpinan dan karakter individu berpengaruh signifikan terhadap produktivitas dengan nilai signifikan T-statistik sebesar 2,013 dan > 1,96 dan dapat dilihat pada P values 0,044 yang < 0,05.

STRATEGI WANPRESTASI DALAM PEMBIAYAAN KEPEMILIKAN RUMAH PADA AKAD MUSYRAKAH MUTANAQISAH DI BANK KALBAR CABANG SYARIAH SAMBAS

2026-08-10T17:01:17+08:00

This research aims to analyze the default handling strategy and the factors causing defaults in home ownership financing using the Musyarakah Mutanaqisah contract at Bank Kalbar Sambas Sharia Branch. This research employs a qualitative approach with a descriptive research type and a case study design. Data collection was carried out through in-depth interviews with bank management and staff, customers experiencing defaults, direct observation at the research site, and official bank documentation.

The results show that the implemented default handling strategy is carried out in stages, starting with a persuasive approach and customer guidance according to collectibility levels, followed by restructuring in the form of rescheduling, reconditioning, and voluntary collateral execution without increasing the customer’s principal obligation burden. Factors causing defaults include unstable economic conditions and income, limited location access and payment facilities, poor character and financial management skills of customers, and family problems. The implemented strategy is aligned with sharia principles, yet improvements are still needed in the initial verification stage for prospective customers and expansion of payment service coverage.

ANALISIS ECONOMIC VALUE ADDED (EVA) SEBAGAI ALAT PENGUKUR KINERJA KEUANGAN PADA PT INDOFOOD SUKSES MAKMUR TBK PERIODE 2020-2022

2026-08-10T17:49:01+08:00

This research focuses on using the EVA method to measure the company's financial performance to see the company's economic added value. This study aims to analyze the company's financial performance by using the EVA (Economic Value Added) method in PT Indofood Sukses Makmur Tbk for the 2020-2022 financial report period.

This research is a type of descriptive statistical type research with a quantitative approach. Where the population used is all the company income report of PT. Indofood Sukses Makmur Tbk and the sample taken from the company, namely the financial statements of PT. Indofood Suukses Makmur Tbk for the 2020-2022 period. The data collection uses secondary data, while the data analysis technique uses quantitative analysis with descriptive statistical properties and the Economic Value Added (EVA) method as a tool to measure financial performance at PT. Indofood Sukses Makmur Tbk for the 2020-2022 Period with the formula EVA = NOPAT – Capital Charges.

Based on the results of the calculation of the EVA method in measuring financial performance at Indofood Sukses Makmur, Indofood had a diverse financial performance during the period. In 2020-2022, a positive EVA score indicates that the company has been able to provide economic added value, so that financial performance can be considered good. Using the EVA method, this study shows that PT Indofood Sukses Makmur Tbk. has a diverse financial performance during the period 2020-2022. A positive EVA score in 2020-2022 indicates good financial performance, This proves that EVA can be used as an effective tool to measure a company's financial performance.