64 research outputs found
Analisis Sistem Informasi Akuntansi Siklus Pendapatan pada Industri Pertelevisian
No full textThis study has two main objectives. The first aims to determine the application of the accounting information system procedures on the revenue cycle. Second, to determine the factors that constrain revenue cycle in thecompany. Data analysis method use disdescriptive qualitative analysis with case study approach. The analysisis done by describing the circumstances objectsordescribe real researchto identify and analyze problems faced by the
Research object, and then be able to provide alternatives and suggestions of solving the problems faced. The analysisshowed that the accounting information system on there venue cycle LPP TVRI Sumsel Babel has someweaknesses, particularly in the sales procedure, billing to the customer receivables, and cashreceipts. The author provides recommendations that can be used to strengthen the control over these flaws
Perbedaan Pemahaman Mahasiswa Akuntansi Syariah Dan Manajemen Haji dan Umrah terhadap Mata Kuliah Kewirausahaan
No full textAbstrak : Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan pemahaman antara mahasiswa Akuntansi Syariah dan Manajemen Haji dan Umrah terhadap mata kuliah Kewirausahan di Fakultas Ekonomi dan Bisnis Islam (FEBI) IAIN Metro. Data ipada ipenelitian iini imenggunakan ikuisioner iyang idisebarkan ilangsung ikepada i158 imahasiswa iAkuntansi idan iManajemen iHaji idan iUmrah isemester i4 iyang imasih iaktif isampai idengan itahun iajaran i2019/2020 idan itelah imenyelesaikan imata ikuliah iKewirusahaan. iMetode ianalisis idata idalam ipengujian ipenelitian iini imenggunakan iuji iMann-Whitney. iPendekatan iyang idigunakan idalam ipenelitian iini iadalah ipendekatan ikuantitatif. iHipotesis idalam ipenelitian iini imenyimpulkan ibahwa ipemahaman imenunjukan ibahwa inilai iAsymp.Sig i0.394 i> i0.05 yang berarti tidak terdapat perbedaan pemahaman mata kuliah Kewirausahaan antara Mahasiswa Akuntansi Syariah dan Manajemen Haji dan Umrah.Kata Kunci : Kewirausahaan, Pemahaman, Perencanaan, Produksi, Manajemn pemasara
Pengaruh Inflasi, Kurs dan Gross Domestic Product terhadap Non Performing Financing (NPF) Perbankan Syariah Indonesia Periode 2016 – 2020
No full textAbstrakPembiayaan merupakan salah satu fungsi bank syariah, dalam menjalankan fungsi nya bank syariah akan mengalami tantangan besar yaitu terjadinya risiko pembiayaan. Risiko pembiayaan ini terjadi apabila bank tidak dapat mengembalikan pokok pembiayaan dan bagi hasil yang diberikan. Tingkat pembiayaan bermasalah dapat ditunjukkan dengan rasio Non Performing Financing (NPF). NPF adalah sebuah indikator yang menunjukkan risiko kerugian karena pembiayaan. Semakin besar rasio NPF, maka semakin buruk kondisi bank tersebut, begitupun sebaliknya. Penelitian ini bertujuan untuk menganalisis pengaruh Inflasi, Kurs dan Gross Domestic Product, terhadap Non Performing Financing (NPF) Perbankan Syariah Indonesia. Penelitian yang digunakan adalah penelitian kuantitatif. Dengan menggunakan metode Purposive Sampling. Data yang digunakan adalah data sekunder, yang diperoleh dari laporan keuangan yang diperoleh melalui website OJK dan Bank Indonesia. Alat uji yang digunakan dalam penelitian ini menggunakan SPSS 24. Hasil penelitian menunjukkan bahwa: Variabel Inflasi berpengaruh positif signifikan terhadap Non Performing Financing, Variabel Kurs berpengaruh positif tidak signifikan terhadap Non Performing Financing , dan Variabel GDP negatif tidak signifikan terhadap Non Performing Financing. Nilai R Square sebesar 0,858 atau sebesar 85,8% NPF dijelaskan oleh variabel Inflasi, Kurs dan GDP, sedangkan 14,2% sisanya dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Inflasi, Kurs, Gross Domestic Product, dan Non Performing Financing (NPF). AbstractFinancing is one of the functions of Islamic banks, in carrying out its functions, Islamic banks will experience major challenges, namely the occurrence of financing risk. This financing risk occurs if the bank is unable to return the principal of the financing and the profit sharing provided. The level of non-performing financing can be shown by the ratio of Non Performing Financing (NPF). NPF is an indicator that shows the risk of loss due to financing. The greater the NPF ratio, the worse the condition of the bank, and vice versa. This study aims to analyze the effect of Inflation, Exchange Rate and Gross Domestic Product, on the Non-Performing Financing (NPF) of Indonesian Islamic Banking. The research used is quantitative research. By using the Purposive Sampling method. The data used is secondary data, obtained from financial reports obtained through the OJK and Bank Indonesia websites. The test tool used in this study uses SPSS 24. The results show that: Inflation variable has a significant positive effect on Non-Performing Financing, Exchange Rate Variable has an insignificant positive effect on Non-Performing Financing, and the GDP variable has no significant negative effect on Non-Performing Financing. The R Square value of 0.858 or 85.8% NPF is explained by the variables of inflation, exchange rate and GDP, while the remaining 14.2% is explained by other variables not examined in this study.Keywords: Inflation, Exchange Rate, Gross Domestic Product, and Non Performing Financing (NPF).Â
PENGARUH ROA DAN CURRENT RATIO TERHADAP HARGA SAHAM BANK SYARIAH INDONESIA PERIODE 2020-2023
No full textThis research aims to determine the influence of Return on Assets (ROA) and Current Ratio (CR) on the Share Price of Bank Syariah Indonesia 2020-2023. Data was taken from Bank Syariah Indonesia's quarterly financial reports and share price data from 2020 to 2023. This research is quantitative using a descriptive approach. This research uses secondary data originating from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id.
The research results show that partially Return On Assets (ROA) does not have a significant influence on Share Prices, while partially Current Ratio (CR) has a significant influence on Bank Syariah Indonesia Share Prices. Then simultaneously or together Return On Assets (ROA) and Current Ratio (CR) have a significant influence on share prices. This research provides benefits in making investment decisions that will be made by investors based on the influence of independent variables on the dependent variable. And it is useful for further research to be used as a reference for research based on interest in using the same variables.Penelitian ini bertujuan untuk mengetahui Pengaruh Return on Assets (ROA) dan Current Ratio (CR) terhadap Harga Saham Bank Syariah Indonesia 2020-2023. Data diambil dari laporan keuangan triwulanan Bank Syariah Indonesia dan data harga saham dari tahun 2020 sampai dengan 2023. Penelitian ini bersifat kuantitatif dengan menggunakan pendekatan deskriptif. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan yang dimuat di situs resmi Bursa Efek Indonesia yakni www.idx.co.id.
Hasil penelitian menunjukkan bahwa secara parsial Return On Assets (ROA) tidak memiliki pengaruh signifikan terhadap Harga Saham, sedangkan secara parsial Current Ratio (CR) memiliki pengaruh signifikan terhadap Harga Saham Bank Syariah Indonesia. Kemudian secara simultan atau bersama-sama Return On Assets (ROA) dan Current Ratio (CR) memiliki pengaruh dan signifikan terhadap Harga Saham. Penelitian ini memberikan manfaat dalam pengambilan keputusan investasi yang akan dilakukan oleh investor berdasarkan pengaruh variabel-variabel independen terhadap variabel dependen. Serta bermanfaat bagi penelitian selanjutnya untuk dijadikan referensi penelitian berdasarkan ketertarikan dalam penggunaan variabel yang sama
PENGARUH ROA DAN CURRENT RATIO TERHADAP HARGA SAHAM BANK SYARIAH INDONESIA PERIODE 2020-2023
No full textThis research aims to determine the influence of Return on Assets (ROA) and Current Ratio (CR) on the Share Price of Bank Syariah Indonesia 2020-2023. Data was taken from Bank Syariah Indonesia's quarterly financial reports and share price data from 2020 to 2023. This research is quantitative using a descriptive approach. This research uses secondary data originating from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id.
The research results show that partially Return On Assets (ROA) does not have a significant influence on Share Prices, while partially Current Ratio (CR) has a significant influence on Bank Syariah Indonesia Share Prices. Then simultaneously or together Return On Assets (ROA) and Current Ratio (CR) have a significant influence on share prices. This research provides benefits in making investment decisions that will be made by investors based on the influence of independent variables on the dependent variable. And it is useful for further research to be used as a reference for research based on interest in using the same variables.Penelitian ini bertujuan untuk mengetahui Pengaruh Return on Assets (ROA) dan Current Ratio (CR) terhadap Harga Saham Bank Syariah Indonesia 2020-2023. Data diambil dari laporan keuangan triwulanan Bank Syariah Indonesia dan data harga saham dari tahun 2020 sampai dengan 2023. Penelitian ini bersifat kuantitatif dengan menggunakan pendekatan deskriptif. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan yang dimuat di situs resmi Bursa Efek Indonesia yakni www.idx.co.id.
Hasil penelitian menunjukkan bahwa secara parsial Return On Assets (ROA) tidak memiliki pengaruh signifikan terhadap Harga Saham, sedangkan secara parsial Current Ratio (CR) memiliki pengaruh signifikan terhadap Harga Saham Bank Syariah Indonesia. Kemudian secara simultan atau bersama-sama Return On Assets (ROA) dan Current Ratio (CR) memiliki pengaruh dan signifikan terhadap Harga Saham. Penelitian ini memberikan manfaat dalam pengambilan keputusan investasi yang akan dilakukan oleh investor berdasarkan pengaruh variabel-variabel independen terhadap variabel dependen. Serta bermanfaat bagi penelitian selanjutnya untuk dijadikan referensi penelitian berdasarkan ketertarikan dalam penggunaan variabel yang sama
Pengaruh Persepsi Terhadap Minat Menabung Pada Produk Simpanan Wadiah (Studi Masyarakat Desa Lepang Besar Lampung Utara)
No full textThe purpose of this study was to see the effect of perceptions of the people of lepang besar village, North Lampung, on interest in saving on Islamic banking products, namely wadiah deposits. The approach in this study uses quantitative using data collection methods through distributing questionnaires with Likert scale instruments and supporting data collected through documentation techniques. Respondents in this study were 90 people from Lepang Besar Village, North Lampung. This study uses validity test analysis techniques, reliability tests, normality tests, heteroscedasticity tests, simple regression analysis, hypothesis testing using partial T tests and the Coefficient of Determination (R2). The results of this study indicate that the Perception variable (X) has a positive and significant effect on Interest in Saving (Y) with a significance value of 0.000 (<0.05) and a calculated t value of 11.464 (> 1.662). Based on the results of the Coefficient of Determination (R2) test, it is known that the effect of perception on saving interest is 59.9%. The results showed that perception has a positive and significant effect on interest in saving. Which means that people's perceptions of Islamic banks affect people's interest in saving at Islamic banks.Tujuan penelitian ini adalah untuk melihat pengaruh persepsi masyarakat desa lepang besar lampung utara terhadap minat menabung pada produk perbankan syariah yaitu simpanan wadiah. Pendekatan dalam penelitian ini memakai kuantitatif menggunakan metode pengumpulan data melalui penyebaran kuesioner dengan instrumen skala likert dan data pendukung dikumpulkan melalui teknik dokumentasi. Responden dalam penelitian ini merupakan masyarakat Desa Lepang Besar Lampung Utara sebanyak 90 orang. Penelitian ini memakai teknik analisis uji validitas, uji reliabilitas, uji normalitas, uji heteroskedastisitas, analisis regresi sederhana, uji hipotesis menggunakan uji parsial T dan Koefisien Determinasi (R2). Hasil penelitian ini menunjukkan bahwa variabel Persepsi (X) berpengaruh positif dan signifikan terhadap Minat Menabung (Y) dengan nilai signifikansi 0,000 (< 0,05) dan nilai t hitung sebesar 11,464 (> 1,662). Berdasarkan hasil uji Koefisien Determinasi (R2), diketahui bahwa pengaruh persepsi terhadap minat menabung sebesar 59,9%. Hasil penelitian menunjukkan bahwa persepsi berpengaruh positif dan signifikan terhadap minat menabung. Yang artinya persepsi masyarakat terhadap bank syariah mempengaruhi minat masyarakat untuk menabung di bank syariah
On the source of risk aversion in Indonesia using micro data 2007
No full textMany conventional economic analyses assume that risk preference is taken as given and do not give much scrutiny on it. However, empirical studies show that risk preference is not random: shocks and predetermined characteristics can determine risk preference. This study tried to see if these potential determinants together affect risk aversion in Indonesia using 2007 micro data. The author found that there is limited evidence that shocks and predetermined characteristics can affect risk preference. There is a preliminary indication that risk preference was not only driven by the individual's wealth and demographic factors (that can be easily controlled), but also by the individual's time preference
On the source of risk aversion in Indonesia using micro data 2007 [Dataset]
No full textMany conventional economic analyses assume that risk preference is taken as given and do not give much scrutiny on it. However, empirical studies show that risk preference is not random: shocks and predetermined characteristics can determine risk preference. This study tried to see if these potential determinants together affect risk aversion in Indonesia using 2007 micro data. The author found that there is limited evidence that shocks and predetermined characteristics can affect risk preference. There is a preliminary indication that risk preference was not only driven by the individual’s wealth and demographic factors (that can be easily controlled), but also by the individual’s time preference
Application of deep learning to detect Lamb’s quarters (Chenopodium album L.) in potato fields of Atlantic Canada
No full textExcessive use of herbicides for weed control increases the cost of crop production and can lead to environmental degradation. An intelligent spraying system can apply agrochemicals on an as-needed basis by detecting and selectively targeting the weeds. The objective of this research was to investigate the feasibility of using deep convolutional neural networks (DCNNs) for detecting lamb’s quarters (Chenopodium album) in potato fields. Five potato fields were selected in Prince Edward Island (PEI) and New Brunswick (NB), Canada to collect images of spatially and temporally varied potato plants and lamb’s quarters. The image database included pictures, taken under varying growth stages of potato, outdoor light (clear, cloudy, and partly cloudy), and shadowy conditions. The images were trained for DCNN models, namely GoogLeNet, VGG-16, and EfficientNet to classify lamb’s quarters and potato plants. Performance of two frameworks, namely TensorFlow and PyTorch, were compared in training, testing, and during inferring the DCNNs. Results showed excellent performance of DCNNs in lamb’s quarters and potato plant classification (accuracy > 90%). However, the EfficientNet with PyTorch framework showed a maximum accuracy of (0.92–0.97) for every growth stage of the plants. Inference times of DCNNs were recorded using three graphics processing units (GPUs), namely Nvidia GeForce 930MX, Nvidia GeForce GTX1080 Ti, and Nvidia GeForce GTX1050. All the DCNNs performed better with PyTorch than TensorFlow frameworks. It was concluded that the trained models can be used in automation of the spraying systems for the site-specific application of agrochemicals for weed control in potato fields. Such precision agriculture technologies will ensure economically viable and environmentally safe potato cultivation
Diskursus Fenomenologi Agama Dalam Studi Agama-Agama
No full textThe imbalance in the study of religions not only occurs in the history of its development but also its methodology. Starting from the Western scientists who are not objective in describing comprehensively the development of this discipline that sets aside the contribution of Muslim scientists in it. Which gives an effect on the paradigm that produces a methodology that is very westernized. This knowledge cannot be separated from the role of contemporary Muslim scientists and researchers, by using the method of critical analysis, the author tries to Islamize one of the main methods in the study of religions namely the phenomenology of religion. The goal is to be friendly and can be used by Muslim scientists and researchers. By the concept and method of Islamization of Syed Muhammad Naquib Al-Attas's on science (de-westernization, integration and Islamization), the authors formulated three problematic aspects in the phenomenology of religion, those are paradigms, epoche method and neutral. After the process of criticism as a form of de-westernization, the author then integrates with the research methods of Muslim scientists. Thus, the phenomenology of religion was successfully Islamized and friendly for Muslim researchers to be used. Ketimpangan dalam studi agama-agama tidak hanya terjadi dalam sejarah perkembangannya tetapi juga metodologinya. Berawal dari para ilmuwan Barat yang tidak objektif dalam memaparkan perkembangan disiplin ilmu ini secara komprehensif yang menyisihkan kontribusi para ilmuwan muslim di dalamnya. Hal demikian berpengaruh terhadap paradigma yang menghasilkan metodologi yang sangat berbau kebarat-baratan. Disiplin ilmu ini tidak bisa lepas dari peran ilmuwan dan peneliti muslim kontemporer, dengan menggunakan metode analisis kritis, penulis mencoba untuk mengislamisasikan salah satu metode utama dalam studi agama-agama yakni fenomenologi agama. Tujuannya agar ramah dan dapat digunakan oleh para ilmuwan dan peneliti muslim. Dengan konsep dan metode islamisasi ilmu pengetahuan Syed Muhammad Naquib Al-Attas (dewesternisasi, integrasi dan islamisasi), penulis merumuskan tiga aspek yang bermasalah dalam fenomenologi agama yaitu paradigma, metode epoche dan netral. Setelah proses kritik sebagai bentuk dewesternisasi, kemudian penulis mengintegrasikan dengan metode penelitian ilmuwan muslim. Oleh yang demikian, fenomenologi agama berhasil diislamisasikan dan ramah untuk digunakan para peneliti muslim
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