Jurnal Ilmiah IKOPIN (E-Journals)
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Analisis Penerapan Akuntansi Syariah Berdasarkan PSAK Nomor 102 Pada Pembiayaan Murabahah Di BMT Al-Ittihad Cikurubuk Tasikmalaya
Full text linkBackground problem in this study high financing activity and selling based on murabaḥah KSPPS BMT Al-Ittihad murabaḥah where the transaction is done more than 97% of all the transactions carried out. While the goal in this research is to know the application of accounting and financing Murabaha on BMT Cikurubuk Al-Ittihad. And to analyse the suitability of the accounting application of financing illegal murabaha with PSAK No. 102 on BMT Cikurubuk Al-Ittihad. The research method used was qualitative approach. Data collection techniques used by authors was an interview ansd documentation. Data analysis techniques using descriptive analysis. The research found that the recognition and measurement of assets, receivables, murabaha murabaha profit installment, pieces of murabaha murabaha, and fines already in accordance with PSAK NO. 102. Presentation of KSPPS applied by the BMT Al-Ittihad is in compliance with PSAK NO. 102, i.e. accounts receivable balance of murabaha served on the net that can be realized, the advantage of murabaha is presented in the income statement and profit murabahah deferred interest is served in the balance sheet but note with reserve losses of accounts receivable
Dampak Strategi Bauran Pemasaran Dan Kualitas Pelayanan Terhadap Tingkat Partisipasi Anggota Sebagai Pengguna Koperasi
Full text linkThis study aims to find out how big the impact of Marketing Mix Strategy and Service Quality to Member Participation Level As a cooperative user, the sample in this research is 97 members of cooperative work of prosperous PT.Polyfin Canggih as respondents who answered the statement of the questionnaire distributed then analyzed quantitatively and qualitatively. Data from equation test is known F-count value is 114,782 while with -table value 3,94. This means that F-stat> F-table (114,782> 3,94) means that at 95% confidence level, Marketing Strategy and Service Quality variables have a significant influence simultaneously on the variable Member participation rate as a Cooperative User. The coefficient of determination (R2) is 0.709. Member Participation Rate of 70.9% is influenced by the Marketing Mix Strategy and Service Quality and the balance of 29.1% is influenced by other factors outside the model
Model Pemberdayaan Ekonomi Masyarakat Miskin Melalui Akses Pembiayaan Bank Wakaf Mikro Berbasis Pesantren: (STUDI KASUS LKM SYARIAH RANAH INDAH DARUSSALAM CIAMIS)
Full text linkThis research was conducted to find out the model of empowerment of the poor through a pesantren-based Micro-Wakaf Bank (BWM) financing scheme in Islamic Microfinance Institutions (LKMS) Ranah Indah Darussalam Ciamis. The existence of BWM in the Indonesian legal system is under three different legal protections, namely Law Number 25 of 1992 concerning Cooperatives, Law Number 1 of 2013 concerning Microfinance Institutions and POJK No. 12 / POJK. 5/2014 concerning Business Licensing and Institutions of Microfinance Institutions. The empowerment model carried out by BWM Ranah Indah Darussalam in the form of financing business capital using the Al-Qardh contract by prioritizing education (tauhid, discipline, tepo sliro) and mentoring (business and management development)
PENGARUH KOMITMEN PROFESI DAN SELF-EFFICACY TERHADAP KONFLIK PERAN
Full text linkThis research was carried out on employees of the Regional Office of the Rural Bank of Majalengka. The purpose of this study was to find out how the influence of professional commitment and Self-efficacy on role conflict in employees of the Regional Public Housing Agency of the Central Majalengka both partially and simultaneously. This study uses a survey method with a descriptive and verification analysis approach. The populations in this study were all employees of the Majalengka BPR Regional Regulation Office as many as 47 respondents.The results of the study show that professional commitment, self-efficacy on employees of the BPR Perumda Majalengka Center are in a very high category. While role conflict is in a very good category. Partially profession commitment does not significantly influence role conflict and self-efficacy has a significant positive effect on role conflict. Simultaneously professional commitment and self-efficacy have a positive and significant effect on role conflict
Effect Of Portfolio Investment Optimization Risk-Based And Efficiency Investment On Investment Decision
Full text linkDuring the current pandemic, the number of investors in Indonesia is increasing rapidly. It is an exciting thing how novice investors make decisions and face risks. On investment to minimize risk can be done with an investment portfolio. This study tries to offer investment efficiency factors and risk-based investment portfolio optimization so that investors in making investment decisions will feel satisfied and can meet their investment goals. The method used is descriptive quantitative. The sampling technique used the purposive sampling technique.The study results indicate that risk-based investment optimization and investment efficiency have a positive influence on investment decisions. It can ensure that accuracy in optimizing investment portfolios and increasing investment efficiency by investors can increase the efficiency of Investment Experience in investing
PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD: SEBUAH LITERATUR REVIEW
Full text linkFraud is any action taken illegally for personal gain. Good Corporate Governanceis a set of rules related to the company\u27s control process implementation whichinvolving all stakeholders to ensure the company\u27s performance in achieving theorganization\u27s vision and mission. This study aims to determine the effect of theimplementation of Good Corporate Governance on fraud prevention efforts. This study was conducted through a literature review of 15 published articles. Literaturesearches were carried out on various electronic databases such as Google Scholar,Scopus, ProQuest, ScienceDirect, ACM Digital Library, IEEE Xplore, and Springerby entering keywords, namely "Good Corporate Governance", "Good Governance","Fraud Prevention", "Prevention of Fraud", and “fraud”. The results of theliterature review show that the application of Good Corporate Governance is ableto prevent fraud through the implementation of the principles of Good CorporateGovernance, namely transparency, accountability, responsibility, independence,and fairness. The implementation of good corporate governance can increaseinvestor confidence in making investments. The implementation of Good CorporateGovernance can be a control in controlling the company\u27s performance in achievingtargets and preventing stakeholder losses. The consistent implementation of GoodCorporate Governance can improve employee performance effectively andefficiently as well as generate sustainable economic value and have a positive impacton shareholders and society
PENGARUH UKURAN PERUSAHAAN, KONSERVATISME AKUNTANSI, DAN KARAKTER EKSEKUTIF TERHADAP MANAJEMEN PAJAK
Full text linkThis study aims to test empirically the effect of the independent variable on thevariabel dependent variable. In this study, the independent variable is firm size,accounting conservatism, and executive character, while the dependentvariable is tax management as measured by the Effective Tax Rate (ETR). Thepopulation of this study uses mining companies listed on the Indonesia StockExchange (BEI) in 2016-2019. The method used was purposive sampling withcertain criteria, which resulted in a sample of 45 data samples. The type of dataused is secondary data. The data analysis used descriptive statistic, classicassumption test, multiple regression analysis, and hypothesis testing usingSPSS 25 software. The results of this study indicate that firm size andaccounting conservatism have no effect on tax management, while executivecharacter has an effect on tax management
Pengaruh nilai tukar dan ekspor terhadap harga saham perbankan sebelum dan setelah pengumuman covid-19
Full text linkCovid-19 hampered most businesses and caused a banking crisis that triggered uncertainty so that economic growth declined. Banks can dampen these economic shocks by providing much-needed funding for companies, especially those affected by Covid-19. The bank can obtain these funds by selling stocks to the public. However, some factors affect stock prices, such as exchange rates, exports, and unexpected conditions such as Covid-19. Based on existing research, stock prices in general after Covid-19 have fallen drastically. Therefore, it is hoped that this research can help the Indonesian government control exchange rates and exports so that the price of banking stocks does not experience a drastic decline when unexpected situations such as Covid-19 occur. This study uses a panel data analysis technique. The results of this study are that the exchange rate and exports have a significant effect on stock prices, but conditions before and after Covid-19 have no significant effect on stock prices. It is expected that investors and the government can consider the factors that affect stock prices