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Sharia Performance Ratio Factor: What is the Deposit Financing Ratio and Financing Quality?
Get PDFIslamic banking is the largest sector in the Islamic financial industry. Financial performance refers to the ability to earn income, carry out financial responsibilities, and achieve other goals. Good performance increases customer trust and is very profitable for banks. One of the good performances to increase public trust is through good Islamic financial performance values with the IPR ratio. One of the factors that affect the value of Islamic financial performance is FDR and NPF. The higher the FDR, the better the IPR because the bank optimizes its performance. The higher the NPF value, the worse the IPR because the bank is considered less good at managing problematic financing. The analysis of the research data used panel data regression analysis. The research sample was 12 Islamic banks in Indonesia with a time period of 2019 and 2023. The results showed that FDR had no significant effect on IPR. NPF had a significant negative effect on IPR. The implication of this study is that the NPF ratio which takes into account problematic financing can affect Islamic Bank Performance, especially in terms of Islamic Performance. Islamic Banks are expected to pay more attention to their financial performance
The Effect of Service Quality and Facilities on Customer Satisfaction of Waste Management Service Users at BUMDesa (Village-Owned Enterprises) Sima Sari Dana Kesiman Petilan
Get PDFCustomer satisfaction is one of the many things that can contribute to achieving the company's vision. Success in achieving the company's vision and mission is determined by several factors, namely customer satisfaction, including service quality and facilities. Likewise in the BUMDesa (Badan Usaha Milik Desa) Sima Sari Dana Kesiman Petilan, the quality of service and facilities is factors that can affect customer satisfaction. The purpose of this study to determine the partial and simultaneous effect of service and facility quality variables on customer satisfaction using waste management services in BUMDesa (Badan Usaha Milik Desa) Sima Sari Dana Kesiman Petilan. The sample was carried out using purposive sampling, as many as 79 respondents. Data collection methods used are observation, interviews, literature study and questionnaires. The data analysis technique used is quantitative analysis which consists of classical assumption test, multiple linear regression analysis, analysis of determination, statistical analysis of F-test and statistical analysis of T-test. The results showed that there was a positive and significant influence simultaneously and partially between the quality of service and facilities on customer satisfaction of waste management service in the BUMDesa (Badan Usaha Milik Desa) Sima Sari Dana Kesiman Petilan
The Influence of Work Discipline and Workload on Employee Performance with Organizational Commitment as a Mediating Variable in the Municipality of Pangkalpinang - Bangka
Get PDFThis research is motivated by an agency that often only demands high performance from employees, without looking at the fundamental factors that influence performance, such as Discipline, Workload and Organizational Commitment. This type of research is quantitative research which aims to test hypotheses about the influence of independent variables on dependent variables in Pangkalpinang Municipality. The research uses SmartPLS 4 in processing data. From the results of this research, the author concludes that: (1)Work Discipline has a positive and significant effect on Organizational Commitment. (2)Workload has a negative and significant effect on Organizational Commitment. (3)Work Discipline has a positive and significant effect on Work Discipline. (4)Workload has a negative and significant effect on employee performance. (5)Organizational Commitment has a positive and significant effect on Employee Performance. (6)Work Discipline has a positive and significant effect on Employee Performance through Organizational Commitment. (7)Workload has a negative and significant effect on Employee Performance through Organizational Commitment
The Effect of Liquidity, Profitability and Solvency on the Value of the Company(Study of Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021)
Get PDFThis study aims to empirically prove the effect of financial ratios for transportation companies in Indonesia listed on the Indonesia Stock Exchange in the 2017-2021 period on company value. The ratios used in this study are Liquidity (CR), Profitability (ROA), and Solvency (DER). This study used a quantitative approach with sample selection using purposive sampling method. The data used is secondary data and the data analysis used is statistical analysis in the form of multiple linear regression tests with SPSS 23.The results of this study show that partially, the variables of Liquidity (CR), Profitability (ROA), and Solvency (DER) have a positive and significant effect on Company Value measured using Price Book Value (PBV) in companies listed on the Indonesia Stock Exchange (IDX)
Peran AAOIFI, IFSB, dan Dewan Pengawas Syariah dalam Audit Syariah: Tantangan dan Implikasi Global
Get PDFAudit syariah memainkan peran penting dalam memastikan kepatuhan lembaga keuangan syariah terhadap prinsip-prinsip syariah seperti larangan riba, gharar, dan maisir. Namun, fenomena gap dalam standar audit syariah global masih menjadi tantangan, terutama dalam hal penerapan standar yang seragam di berbagai negara. Penelitian ini bertujuan untuk mengidentifikasi peran AAOIFI, IFSB, dan Dewan Pengawas Syariah (DPS) dalam audit syariah serta tantangan yang dihadapi dalam implementasinya. Rumusan masalah mencakup bagaimana peran AAOIFI dan IFSB dalam menetapkan standar audit syariah, peran DPS dalam menjaga kepatuhan syariah, serta tantangan dalam implementasi audit syariah. Penelitian ini menggunakan pendekatan kajian pustaka (literature review) dengan teori Tawhid String Relationship (TSR) dan Sharia Enterprises Theory (SET) sebagai landasan analisis. Hasil penelitian menunjukkan bahwa AAOIFI dan IFSB berperan signifikan dalam menetapkan standar audit syariah, namun tantangan berupa standar yang tidak seragam, kurangnya auditor kompeten, dan kompleksitas produk syariah masih menghambat pelaksanaannya. DPS juga berperan penting dalam menjaga integritas lembaga keuangan syariah melalui pengawasan terhadap kepatuhan syariah. Implikasi penelitian ini adalah perlunya peningkatan kapasitas auditor syariah dan harmonisasi standar global. Keterbaruan penelitian terletak pada identifikasi tantangan operasional yang masih minim dibahas dalam literatur.
Study on the Implementation of Service Concession Assets in Infrastructure Projects in Indonesia Based on PSAP 16
Get PDFThis study examines the implementation of service concession assets in infrastructure projects in Indonesia, guided by the Public Sector Accounting Standard (PSAP) 16. The focus is on understanding the practical application of PSAP 16, which governs the accounting treatment of service concession arrangements, and analyzing the challenges faced by Indonesian public sector entities in applying these standards. Using a qualitative research approach, this study analyzes data from key stakeholders, including government agencies and project managers involved in infrastructure projects with service concession agreements. The findings highlight the compliance issues, operational challenges, and strategic adaptations necessary for aligning project implementation with PSAP 16 requirements. This research contributes to the literature by providing insights into the effectiveness of PSAP 16 in enhancing financial transparency and accountability in infrastructure project management. The study also offers practical recommendations for improving the adoption and implementation of PSAP 16, ensuring that service concession arrangements are accurately represented in public sector financial reporting
The Influence of Leadership Style, Work Discipline and Work Motivation on Employee Performance at the Rawa Shop, Gianyar Regency
Get PDFThis study aims to determine the effect of leadership style, work discipline and work motivation on employee performance at the Rawa Shop, Gianyar Regency. The analytical tool used to test the hypothesis is multiple linear regression analysis. Based on the results of the analysis shows that the Leadership Style has a positive and significant effect on employee performance. This means that the better the Leadership Style, the better the employee's performance will be. Similarly, Work Discipline has a positive and significant effect on employee performance, meaning that if Work Discipline is improved then employee performance will increase and the same is true for Work Motivation and it has a positive and significant effect on employee performance, meaning that if Work Motivation is getting better, employee performance will be better
The Effect of Murabahah, Mudharabah, Musharakah and Ijarah Financing on The Level of Net Profit
Get PDFThis research aims to examine the effect of financing murabahah, mudharabah, musyarakah and ijarah of towards the level net profit. This research was conducted on companies registered in Islamic Commercial Banks. The population in this study amounted to 13 companies in the period 2012-2017. Samples were taken using purposive sampling method. Samples that meet the criteria of 5 companies. Data analysis method uses multiple linear regression analysis. The results of this research indicate that the financing murabahah and financing mudharabah are significant effect on the towards the level net profit, while financing musyarakah and financing ijarah no significant effect on towards the level net profit registered in Islamic Commercial Banks
Urgency Fee Based Income of Banking Industries in The New Normal
Get PDFThis study aims to analyze the net profit growth of the banking sector based on their core business, namely credit growth and growth in third-party fundraising in the period before the Covid 19 pandemic and during the Covid-19 pandemic. Meanwhile, bad debt growth is a moderating variable factor. The method used in this study is quantitative with moderating regression analysis with a sample of 34 banks. The results of this study are in the period before the Covid-19 pandemic and during the Covid-19 pandemic, where the growth of third-party funds had a positive and significant effect on net profit growth, credit growth moderated by bad debt growth had a positive and significant effect on net profit growth, growth in third-party funds moderated by the growth of bad debt has a positive and significant effect on net profit growth. However, there are differences in the effect of credit growth on net profit growth in the period before the Covid-19 pandemic, which has a positive and significant effect. Meanwhile, during the Covid-19 pandemic, credit growth had an insignificant positive effect on net profit growth. In addition, based on the determination test, during the Covid-19 pandemic, the influence of credit growth, third-party funds growth, and bad debt were not the main contributors to net profit growth. This is because, during the Covid-19 pandemic, bank profit growth was dominated by fee-based income. The implication of this research is to identify bank business prospects in the new normal period, which is dominated by fee-based income, so the banking industry must invest in developing digital banking to increase its profit. This study identifies that the banking industry's business in the new normal era has excellent prospects if it can change its business strategy from credit to fee-based income
Pelatihan Penyusunan Anggaran Usaha Kecil Menengah Bagi Warga di Lingkungan Kelurahan Joglo
Get PDFUsaha kecil merupakan suatu usaha ekonomi produktif yang independen atau berdiri sendiri baik yang dimiliki perorangan atau kelompok dan bukan sebagai badan usaha cabang dari perusahaan utama. Warga Kelurahan Meruya Selatan sebagian bekerja sehari-hari sebagai pelaku dari usaha kecil dan menengah. Dalam perkembangannya UKM perlu ada dorongan dan dukungan dari pemerintah dan lembaga lain yang punya perhatian. Salah satunya adalah dodorngan dari dunia akademis guna memberikan dukungan edukasi. Edukasi akan mendorong individu untuk berkreasi dan menciptakan inovasi. Maka, bukan tak mungkin akan semakin banyak produk UKM yang segar dan pada akhirnya turut mendorong semakin banyaknya pertumbuhan usaha kecil menengah di wilayah Meruya Selatan. Oleh sebab itu kami dari tim pengabdian masyarakat Fakultas Ekonomi dan Bisnis Universitas Mercu Buana Jakarta akan melakukan sosialisasi penganggaran usaha kecil dan menengah agar warga yang memiliki usaha kecil dan menengah dengan modal yang terbatas dapat menganggarkan usahanya dengan bijak guna menekan biaya semaksimal mungkin dan keuntungan sesuai yang diharapkan