Jurnal Price : Ekonomi dan Akuntasi

Analysis of Non-Performing Financing at Indonesian Islamic Banks

Dwi Anggraini, Nurlela Nurlela, Yus Epi — Tue, 30 Jun 2026 00:00:00 +0000

Non-Performing Financing (NPF) is a key indicator used to measure the level of non-performing financing in Islamic banking. A high NPF ratio indicates an increasing level of financing risk that can affect a bank’s financial performance and stability. This study aims to analyze the level of Non-Performing Financing (NPF), identify constraints, and analyze the strategies implemented by Bank Syariah Indonesia in managing problematic financing. This study employs a quantitative descriptive approach using secondary data obtained from Bank Syariah Indonesia’s annual reports and financial statements for the period 2021–2025. Data collection was conducted through documentation and literature review. Data analysis involved calculating the Gross NPF and Net NPF ratios and describing their trends over the study period. The results indicate that Bank Syariah Indonesia has been able to maintain its non-performing financing at a healthy level. The Gross NPF ratio decreased from 2.93% in 2021 to 1.81% in 2025, while the Net NPF ratio decreased from 0.87% to 0.47% over the same period.. All NPF ratios during the study period were below the 5% maximum limit set by the Financial Services Authority and were therefore classified as healthy. The decline in the NPF ratio indicates that Bank Syariah Indonesia has effectively implemented financing risk management and has been able to maintain good financing quality during the 2021–2025 period.

The Role of Product Display and Store Layout in Shaping Consumer Loyalty Through Shopping Experience at M2S Speed Shop

Tue, 30 Jun 2026 00:00:00 +0000

This study aims to analyze the influence of product displays and store layout on consumer loyalty through the mediation of shopping experience in the context of the M2S Speed Shop automotive retailer. This study used a qualitative approach with a phenomenological design focused on an in-depth understanding of consumers' experiences interacting with the physical store environment (servicescape). Data were obtained through participant and non-participatory observation, visual documentation, and consumer behavior analysis, including movement patterns, product interactions, and levels of consumer engagement in the store. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña through an iterative process of data condensation, data presentation, and conclusion drawing, based on servicescape and retail experience theories. The results indicate that product displays act as a cognitive structuring mechanism that enhances ease of information processing (cognitive fluency), while store layout functions as a spatial navigation system that influences consumer exploration patterns within the store. These two elements do not directly influence consumer loyalty, but rather through the mediation of the shopping experience, which encompasses cognitive, emotional, sensory, and behavioral dimensions. Shopping experience has been proven to be a key variable in shaping consumer loyalty, as reflected in increased repeat purchase intention, store trust, and positive word-of-mouth.

Determinants of Tourist Satisfaction at Lake Toba Destination: Landscape Beauty, Local Atmosphere, and Memorable Experiences

Muhammad Habib Auliya, Ruben Situmorang, Micky Tanoto, Kuandi Chandra, Roseline — Wed, 15 Jul 2026 00:00:00 +0000

This study was conducted to examine the factors influencing tourist satisfaction at the Lake Toba Destination, including landscape beauty, local atmosphere, and memorable experiences. A quantitative approach with an associative research design was employed. The study population consisted of tourists visiting the Lake Toba Priority Tourism Destination area. The sample was determined using the accidental sampling technique and the Slovin formula, resulting in 100 respondents. Data were collected through the distribution of Likert-scale questionnaires, while data analysis included classical assumption tests, multiple linear regression analysis, partial tests, simultaneous tests, and the coefficient of determination. The results revealed that landscape beauty and local atmosphere each have a positive and significant effect on tourist satisfaction. Memorable experiences were identified as the most dominant variable contributing to increased tourist satisfaction. Simultaneously, the three variables significantly influenced tourist satisfaction, with an R Square value of 0.604. These findings indicate that tourist satisfaction at Lake Toba is shaped by the integration of natural attractions, the destination’s atmosphere, and meaningful travel experiences. The study highlights the importance of experience-oriented destination management through landscape enhancement, strengthening local cultural identity, improving service quality, and developing tourism activities that create lasting impressions and encourage repeat visits.

Determinants of Tax Avoidance in Basic and Chemical Industry Companies: Political Connections in Share Ownership as a Control Variable

Kurnia Heriansyah, Lazarus Sinaga, Cotoro Mukri, Hanna Aulia — Mon, 03 Aug 2026 00:00:00 +0000

This study examines the effects of financial structure, profitability, firm size, and corporate social responsibility (CSR) on tax avoidance, with political connections in share ownership serving as a control variable. The study focuses on companies in the Basic and Chemical Industry listed on the Main Board of the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative research approach was employed using secondary data obtained from annual reports and audited financial statements. The study applied a saturated sampling technique, resulting in 35 firm-year observations from seven companies. Panel data regression analysis was performed using EViews 13, with the Fixed Effect Model (FEM) selected based on the Chow and Hausman tests. The findings indicate that financial structure and corporate social responsibility have a significant positive effect on tax avoidance, suggesting that debt financing and CSR expenditures contribute to corporate tax planning through legally permitted tax deductions. In contrast, profitability and firm size do not significantly affect tax avoidance. The regression model explains 55.27% of the variation in tax avoidance, indicating satisfactory explanatory power. These findings contribute to the literature on corporate taxation by providing empirical evidence from politically connected firms operating in Indonesia's basic and chemical industry and offer practical implications for policymakers in strengthening corporate tax governance.

The Influence of Community Participation, Village Government Support, and Member Motivation on the Success of the Karang Taruna Program in Ngorean Village, Gantiwarno, Klaten

Dwi Kristanto, Maruji Pakpahan, Widi Wahyudi, Aris Wahyu Kuncoro — Wed, 05 Aug 2026 00:00:00 +0000

The success of Karang Taruna programs plays an important role in supporting rural development and community empowerment. Program success is influenced by several factors, including community participation, village government support, and member motivation. This study aims to examine the effects of community participation, village government support, and member motivation on the success of the Karang Taruna Program in Ngorean Village. A quantitative approach with a survey method was employed. The study population consisted of members of Karang Taruna in Ngorean Village, while the sample was selected using a simple random sampling technique. Data were collected through questionnaires and analyzed using the Statistical Package for the Social Sciences (SPSS), including validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The findings indicate that community participation, village government support, and member motivation have positive and significant effects on the success of the Karang Taruna Program, both individually and simultaneously. These findings suggest that strengthening community involvement, enhancing institutional support from village governments, and improving member motivation are essential for achieving sustainable and effective youth development programs. The study is expected to provide practical recommendations for village governments and Karang Taruna administrators in improving program implementation and strengthening community-based youth organizations.

The Effect of Good Corporate Governance, Corporate Social Responsibility, and Profitability on Firm Value in Energy Sector Companies Listed on the Indonesia Stock Exchange

Parso Parso — Wed, 05 Aug 2026 00:00:00 +0000

This study examines the influence of Good Corporate Governance, Corporate Social Responsibility, and profitability on firm value in energy sector companies listed on the Indonesia Stock Exchange. The research adopts a quantitative approach using secondary data derived from annual financial statements and sustainability reports. The analysis is conducted using panel data regression to evaluate both partial and simultaneous effects of the independent variables on firm value. The findings reveal that profitability has a positive and significant influence on firm value, indicating that financial performance remains the primary consideration for investors in assessing company prospects. In contrast, Good Corporate Governance shows a positive but not significant effect, suggesting that governance mechanisms are not consistently perceived as value drivers by the market. Similarly, Corporate Social Responsibility does not demonstrate a significant impact, implying that its benefits may be more long-term and not directly reflected in short-term market valuation. However, the simultaneous results indicate that all variables collectively influence firm value, highlighting the importance of integrating financial and non-financial factors in corporate performance. This study contributes to the literature by providing empirical evidence from the energy sector and offers insights for companies to balance profitability, governance practices, and social responsibility in enhancing firm value.