329 research outputs found

    ANALYSIS ON FACTORS INFLUENCING ISLAMIC BANK PROFITABILITY ON 2008-2013

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    Bank sebagai perantara keuangan juga berharap untuk mendapatkan keuntungan. Islam tidak melarang umat Islam untuk melakukan transaksi keuangan dan mengambil keuntungan dari hasil layanan. Namun proses untuk mendapatkan manfaat harus didasarkan pada hukum Islam. Indonesia sebagai negara dengan mayoritas penduduk Muslim memiliki bank syariah. Perbedaan antara bank syariah dan bank konvensional adalah dalam distribusi dana yang harus didasarkan pada hukum Islam. Kontrak sistematis memiliki berbagai jenis, salah satunya didasarkan pada sistem bagi hasil, yang berbeda dengan pinjaman sistem-bunga yang diberikan oleh bank konvensional. Penelitian ini merupakan penelitian eksplorasi kuantitatif. Dalam rangka mencapai tujuan dimaksud, para peneliti mencoba untuk mengumpulkan data primer dan sekunder. Untuk memperoleh data yang dibutuhkan, peneliti menggunakan observasi dan metode dokumenter. Setelah data dikumpulkan, kemudian dianalisis dengan penalaran induktif dan penalaran deduktif untuk mendapatkan kesimpulan. Peneliti menggunakan SPSS 21.0 software sebagai alat analisis dan menggunakan analisis deskriptif, Asumsi Klasik Uji dan Linear Regression Uji sebagai metode penelitian. Dalam perbankan syariah ada beberapa rasio keuangan yang dapat menunjukkan kinerja bank dan bank profitabilitas. Sampling didasarkan pada ketentuan yang ditetapkan oleh peneliti bahwa bank syariah Indonesia yang publised laporan tahunan 2008-2013 Dari penjelasan di atas mengambil beberapa rasio keuangan bank seperti CAR, NPF, OER, dan FDR beberapa faktor yang dapat mempengaruhi profitabilitas bank syariah. Hasil penelitian ini bahwa CAR dan NPF memiliki melihat pengaruh negatif pada ROA tetapi mereka tidak signifikan melihat pengaruh ROA. OER memiliki melihat pengaruh negatif dan signifikan terhadap ROA. Dan FDR memiliki melihat pengaruh positif dan signifikan terhadap ROA. Kemampuan prediksi dari empat variabel terhadap profitabilitas dalam penelitian ini dengan 71,2%, sedangkan 29,8% dipengaruhi oleh faktor lain yang tidak termasuk dalam penelitian ini. Dengan ini, saya sebagai peneliti merekomendasikan kepada Bank Islam di Indonesia untuk memperbaiki kekurangan di antara mereka untuk mempertahankan nilai NPF agar tidak melebihi ketentuan yang ditetapkan Bank Indonesia yaitu di bawah 5%. Peneliti menyadari bahwa penelitian ini tidak sempurna, maka kritik dan saran dan penelitian lebih lanjut diperlukan

    METODE PEMBUATAN MINUMAN KOPI TUBRUK DI CAFÉ TOOTOOMOO SURABAYA

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    The purpose of writing this final project is: to find out the method of making brewed coffee at the TooTooMoo cafe in Surabaya. The author observes the method of making brewed coffee drinks at the TooTooMoo cafe in Surabaya. From the results of the research, the authors can conclude that the brewing method of brewed coffee is as follows: heating water, grinding coffee, pouring coffee grounds into a cup, pouring hot water into a cup, waiting for the surface of the coffee grounds to float, setting aside floating coffee grounds, and serve

    The Influence of Financial Ratio and Corporate Governance on Financial Distress in Indonesian Islamic Banking Period 2013 – 2019

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    This study aimed to analyze the factors that affect the financial distress in the Islamic Bank in Indonesia. The scope of this research is focused on the financial ratio variables that is operational cost and operating income, capital adequacy ratio and current ratio, and also focused on the corporate governance variables such as the board of commissioners and the board of directors. The sample was selected by purposive sampling method as many as 14 Islamic bank companies listed on the Indonesian Stock Exchange, which use the data collected within period 2013 – 2019. The data used is secondary data. The analyzing data using the fixed estimation model and classic assumption test. The results of this research showed that the financial ratio variables and corporate governance variables simultaneously affect financial distress conditions. The conclusion is the Board of Directors has no significant positive effect on financial distress conditions, but the Capital Adequacy Ratio and Current Ratio have a significant positive effect on financial distress conditions. While inversely proportional with the Operational Costs and Operational Income and the Board of Commissioners have a significant negative effect on financial distress. Penelitian ini bertujuan untuk menganalisis pengaruh financial ratio variables yaitu biaya operasional pendapatan operasional, capital adequacy ratio dan current rasio serta difokuskan pada corporate governance yang terdiri dari dewan komisaris dan dewan direksi yang mempengaruhi financial distress pada perbankan syariah. Sampel dipilih dengan purposive sampling method sebanyak 14 perbankan syariah yang terdaftar di Bursa Efek Indonesia dengan jangka waktu data pengambilan data selama 2013 – 2019. Data yang digunakan adalah secondary data. Analysis data menggunakan fixed effect model estimation dan classic assumption test. Hasil penelitian menunjukkan bahwa financial ratio variable dan corporate governance secara simultan berpengaruh terhadap kondisi financial distress. Penelitian ini menyimpulkan bahwa dewan direksi tidak berpengaruh secara signifikan secara positif terhadap kondisi financial distress, tetapi capital adequacy ratio dan current ratio berpengaruh secara signifikan secara positif terhadap kondisi financial distress. Sedangkan biaya operasional pendapatan operasional dan dewan komisaris yang berpengaruh signifikan secara negatif terhadap kondisi financial distress

    Retraction to “Effect of Problem Solving Cycle (PSC) on Nursing Student’s Leadership Competencies”

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    Suci Noor Hayati, Eva Supriatin, and Putri Tri Antika Rizki Kusuma Published online:  October 10, 2019Retracted: August 9, 2023 This article has been retracted as it was inadvertently published multiple times in this issue. Please note that the findings of the article remain valid. To view the article version of the record, please visit Effect of Problem Solving Cycle (PSC) on Nursing Student’s Leadership Competencies | KnE Life Sciences (knepublishing.com); https://doi.org/10.18502/kls.v4i13.5228 Corresponding Author: Suci Noor HayatiEmail: [email protected]

    Prediksi Harga Rumah Di Jabodetabek Menggunakan Metode Artificial Neural Network

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    A house is a fundamental need for humans. Determining house prices is a crucial aspect of property transactions, especially in major areas like Jabodetabek, where property prices are consistently rising. Prediction is a suitable tool to assist in decision-making for determining house prices. There are numerous methods that can be applied for prediction; the author employs the Artificial Neural Network (ANN) method. ANN is known as a highly flexible predictive algorithm capable of accommodating various input features. The results of using the ANN method for predicting house prices in the Jabodetabek area show a Mean Absolute Error (MAE) of 0.209, Mean Squared Error (MSE) of 0.159, and Mean Absolute Percentage Error (MAPE) of 4.951

    ANALISIS PENGENDALIAN INTERN ATAS SISTEM PENGGAJIAN DAN PENGUPAHAN PADA CV HOGE HONJO PALEMBANG

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    The Analysis of Internal Control over Salary and Wage System at CV Hoge Honjo Rizki Pratiwi, 2015 (xii +74 pages) Email : [email protected] The Purpose of this final report is to fulfill one of the requirements in completing the study at Polytechnic Sriwijaya. This report entitled "Analysis of Internal Control over Salary and Wage System at CV Hoge Honjo. The author obtained the data from the company by using several research methods, such as observation, interview and literature study. The result’s analysis showed that there were some problems that faced by CV Hoge Honjo. First, there was no recording function and the function of making salary and wage. Second, the absence of documents authorized, and the incomplete documents and accounting records. Third, the dual of duties and function done by the accounting function. Accordingly, CV Hoge Honjo should place a special section to monitoring the recording time and manufacturing salary and wages. In addition, the company should have to separate the functions performed by the accounting functions, rather should provide the duty and responsibility also to the administration and finance department

    ANALISIS SISTEM AKUNTANSI PENJUALAN KREDIT PADA PT PANDJI MEDIA GEMILANG

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    Accounting Systems Analysis Credit Sales at PT Pandji Media Gemilang Rizki Utami, 2016 (xiv + 69 pages) E-mail: [email protected] The purpose of this final report is to qualify in order to complete his education Diploma in Accounting Department at the Polytechnic of Sriwijaya. Analysis by the author is the accounting system of credit sales at PT Pandji Media Gemilang. In completing this final report, the authors collected data through observation and interviews. Based on the data obtained by the authors discovered the problem, namely: non-involvement of financial and accounting functions that are responsible for the payment of advertising, the company has not had a client list of documents, proof of cash receipts and billing invoices. Therefore, the authors suggest the company should add accounting functions, and then add a document list of clients, proof of cash receipts and billing invoices, in addition to the company should be added that the clerical concerning the admissions process order advertising, cash receipts, and recording of evidence of cash receipts

    THE EFFECTIVENESS OF USING DICTATION TECHNIQUE TOWARDS STUDENTS’ WRITING DESCRIPTIVE TEXT ABILITY AT NINTH GRADE OF SMP MA’ARIF ANDATU DENTE TELADAS TULANG BAWANG LAMPUNG

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    ABSTRACT THE EFFECTIVENESS OF USING DICTATION TECHNIQUE TOWARDS STUDENTS’ WRITING DESCRIPTIVE TEXT ABILITY AT NINTH GRADE OF SMP MA’ARIF ANDATU DENTE TELADAS TULANG BAWANG LAMPUNG By DESMA RIZKI ANANDA The researcher aims to find out whether it is effective to use dictation techniques in descriptive text. The author uses quantitative methods in this study. The research population was all students of class IX at SMP Ma'arif Andatu. The date collection technique used in this research is choosing a theme, understanding the meaning of descriptive text, practicing using dictation techniques, identifying values to find related classifications and selecting relevant data. After doing the research, the researcher found the effectiveness of using dictation technique in descriptive text. there was any significant influence of using Dictation Technique towards Students’ Ability In Writing Descriptive Text at the Second Semester of the Ninth Grade of SMP Ma’Arif Andatu Dente Teladas Tulang Bawang Lampung in Academic Year of 2020/2021. It was supported by result from sig. (2-tailed) of equal variance assumed in the independent sample t-test table where the sig. (2-tailed) is 0.000 it is lower than α = 0.05 and it means that (Ho) is rejected and (Hα) is accepted. It can be proved from the hypothetical test, where alternative hypothesis is accepted and null hypothesis is rejected. Keywords : Dictation Technic, Descriptive Text Writing ability, Quantitative method

    Upaya Dahsyat Membuka Pintu Rejeki Great Effort to Open Doors Rizki

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    Rizki is the absolute right of God who gives to each creation, especially in people who have been given the advantage of the mind. Humans are only given the opportunity to seek the broadest possible windfall. There are ways that have been taught in Islam is an attempt to open the door of fortune with 10 ways: First Istigfar and repentance, both piety to Allah, a third trust in God, the fourth to worship Allah, the fifth silaturrahim sixth, do good to those who are weak , berinfak and sodakoh seventh, eighth emigrated in Allah swt, ninth berinfak for the prosecution of science Religion, tenth proceed with Umrah Hajj. In essence, human beings are free to reach fortune itself, human beings are entitled to a fortune that has been determined by Allah, so do not ever despair of the mercy of Allah. The method of writing a scientific article is to use a method of interpretation of passages and social science (al manhaj fi at-tafsir al ilmi). The author will endeavor to apply these methods in two examples: the first related to social passages that exist within the Qur'an. The second relates to the verses sciences or natural sciences who are in Al-Qu'an

    POTENSI PRAKTEK MONOPOLI AKIBAT STATUS INVESTMENT HOLDING COMPANY PT. PERTAMINA (PERSERO) TERHADAP PT. PERUSAHAAN GAS NEGARA TBK

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    Muhammad Rizki Dr Sukarmi, S.H., M.H. Moch Zairul Alam, S.H., MH. Fakultas Hukum Universitas Brawijaya Email : [email protected] ABSTRAK Holding company Badan Usaha Milik Negara sektor Minyak dan Gas Bumi direalisasikan melalui Peraturan Pemerintah Nomor 6 Tahun 2018 tentang Penambahan Penyertaan Modal Negara Republik Indonesia Ke Dalam Modal Saham Perusahaan Perseroan (Persero) PT. Pertamina dan dilanjutkan dengan Conditional Sales Purchase Agreement antara PT. Perusahaan Gas Negara Tbk dan PT. Pertamina Gas. Hal ini berpotensi melanggar prinsip persaingan usaha yang diatur di dalam Undang – Undang No 5 Tahun 1999 tentang Larangan Praktik dan Persaingan Usaha Tidak Sehat. Sehingga dalam skripsi ini penulis mengkaji bagaimana analisa potensi pelanggaran terhadap prinsip – prinsip persaingan usaha yang sehat atas keberadaan holding company dan bagaimana rekomendasi keberadaan holding company agar sesuai dengan prinsip – prinsip persaingan usaha yang sehat. Kata Kunci : Keberadaan Holding Company Badan Usaha Milik Negara Sektor Minyak dan Gas Bumi, Persaingan Usaha Yang Sehat  ABSTRACT Holding company of the State-Owned Enterprise for the Oil and Gas sector has been realized through Peraturan Pemerintah Nomor 6 of 2018 tentang Penambahan Penyertaan Modal Negara Republik Indonesia Ke Dalam Modal Saham Perusahaan Perseroan (Persero) PT. Pertamina and continued with the Conditional Sales Purchase Agreement between PT. Perusahaan Gas Negara Tbk and PT. Pertamina Gas. This has the potential to violate the principle of monopoly and anti trust stipulated in Undang - Undang Nomor 5 of 1999 tentang Larangan Praktik Monopoli dan Persaingan Usaha Tidak Sehat. So in this thesis the author examines how to analyze the potential violations of the principles of fair business competition on the existence of a holding company and how the recommendation of the holding company is in accordance with the principles of fair business competition. Keywords : Exixtence of Holding Company State-Owned Enterprise for Oil and Gas Sector, Fair Business Competitio
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