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All Journal Global Review of Islamic Economics and Business Competitive Jurnal Akuntansi dan Keuangan MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Ilmu Manajemen EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Proceeding of National Conference on Accounting & Finance MEDIA MANAJEMEN JASA Jurnal Fokus Manajemen Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management, Economic, and Accounting Jurnal Serambi Ekonomi dan Bisnis
Harahap, Lily Rahmawati
Fakultas Ekonomi Universitas IBA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS PENGANGGARAN MODAL PADA PT ULTRAJAYA MILK INDUSTRY Tbk. TAHUN 2013-2017 Wulandari, Eka Lusvita ; Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 2 (2018): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.032 KB) | DOI: 10.35449/jemasi.v14i2.11

Abstract

Capital budgeting in practice is intended to conduct an investment analysis of some available investment alternatives, and then determine or choose the most profitable investment. Inappropriateness in determining investment options will result in losses of either real losses or losses due to loss of opportunity to gain an opportunity cost that can actually be realized. The investment analysis will select the available investment opportunities, so that investment can be selected that will provide the greatest benefit of every dollar invested. Capital budgeting techniques can be analyzed by appraisal method of investment as follows: Average Rate of Return, Payback Period , Net Present Value, and Profitability Index.
BAI’ BITHAMAN AJIL, ALTERNATIF PEMBIAYAAN PERUMAHAN PADA PERBANKAN SYARIAH Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v13i1.41

Abstract

During this recent two decades, national economy sharia continiue growth.Though it just still smaller compare to the existing of conventional finance, itconscioused the growth of sharia finance currently has a significant enhancement. Thepositive and stable economy performance has given good opportunities to thedevelopment of sharia economy in Indonesia. The existence of syariah economy inIndonesia, who has a muslim mayority, is a new point of national economy history.Sharia banking is one of the tools for developing national economy sharia. Manyproducts offered by national sharia banking, which includes basic principles ofimplementation with profit sharing. One of them is Bai’ Bithaman Ajil, which is the partof trading (Baiah). Bai’ Bithaman Ajil product is expected as an alternative for society tochoose sharia banking as a mediator in transaction, specially to fulfill production needsas well as consumption needs, whose transactions are done on a long-term credit.
BAI’ BITHAMAN AJIL, ALTERNATIF PEMBIAYAAN PERUMAHAN PADA PERBANKAN SYARIAH Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.714 KB) | DOI: 10.35449/jemasi.v13i1.2

Abstract

During this recent two decades, national economy sharia continiue growth.Though it just still smaller compare to the existing of conventional finance, itconscioused the growth of sharia finance currently has a significant enhancement. Thepositive and stable economy performance has given good opportunities to thedevelopment of sharia economy in Indonesia. The existence of syariah economy inIndonesia, who has a muslim mayority, is a new point of national economy history.Sharia banking is one of the tools for developing national economy sharia. Manyproducts offered by national sharia banking, which includes basic principles ofimplementation with profit sharing. One of them is Bai’ Bithaman Ajil, which is the partof trading (Baiah). Bai’ Bithaman Ajil product is expected as an alternative for society tochoose sharia banking as a mediator in transaction, specially to fulfill production needsas well as consumption needs, whose transactions are done on a long-term credit.
ANALISIS PENGANGGARAN MODAL PADA PT ULTRAJAYA MILK INDUSTRY Tbk. TAHUN 2013-2017 Wulandari, Eka Lusvita; Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 2 (2018): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.481 KB) | DOI: 10.35449/jemasi.v14i2.30

Abstract

Capital budgeting in practice is intended to conduct an investment analysis of some available investment alternatives, and then determine or choose the most profitable investment. Inappropriateness in determining investment options will result in losses of either real losses or losses due to loss of opportunity to gain an opportunity cost that can actually be realized. The investment analysis will select the available investment opportunities, so that investment can be selected that will provide the greatest benefit of every dollar invested. Capital budgeting techniques can be analyzed by appraisal method of investment as follows: Average Rate of Return, Payback Period , Net Present Value, and Profitability Index.
PERAN MAKSUD DIDALAM DISONANSI KOGNITIF PESERTA PELATIHAN VOKASIONAL RENCANA USAHA DAN MANAJEMEN KEUANGAN KSM BINAAN BDC SRIWIJAYA PALEMBANG Thoyib, Ellys; Harahap, Lily Rahmawati; Effendi, R.Y.
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 2 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (860.857 KB) | DOI: 10.35449/jemasi.v15i2.48

Abstract

This study aims to determine the role of intention in cognitive dissonance among 70 participants in vocational training on business plan and financial management of micro small entrepreneurs in independent community groups (KSM) producers of pempek, kemplang kerupuk, jumputan, tajung, blongket and songket. The hope is to change the mindset of participants in traditional financial management into accountable financial management. This knowledge is a stimulus that will stimulate the intention, to be a strong predictor of forming attitudes and expected behavior. It turns out that after 4 months of training, only 5% of the participants implemented this material, while 95% did not. The results of the study of the authors obtained data that the positive intention in the cognitive system of participants is very high, ranging from 74% to 97%. There has been a cognitive dissonance in the participants' attitudes and behavior.So it can be concluded that positive intentions can be in line with attitudes and behaviors but may not, this can happen because there is no strong role from external elements, such as limited market prospects and channeling around them, capital and financial management have not been effective, quality of management and HR is not yet committed, the role of BDC as a coach is not optimal, it should be able to play an active role as the foster father of KSM.
THE COMPLEMENTARY BETWEEN TIJARAH (TRADE) AND REAL ECONOMY WITH TSR MODEL Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 9 No 2 (2013): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1140.382 KB)

Abstract

Epistemologi terpenting tentang pengetahuan terhadap keesaan Allah SWT mengacu kepada keseluruhan pengetahuan tentang Tauhid. Aspek ekonomi memiliki peranan yang penting untuk meningkatkan kesejahteraan manusia, dan salah satunya adalah peran Tijarah (perdagangan). Tijarah merupakan salah satu usaha yang dapat dilakukan dalam hal meningkatkan kesejahteraan manusia. Niat baik dalam melakukan Tijarah (perdagangan) akan menghasilkan interaksi, integrasi serta evolusi yang baik, dan pada akhirnya kegiatan yang dilakukan dengan niat baik tersebut akan berlangsung secara terus menerus. Sistem Informasi Berbasis Komputer (Computer-Based Informatioan System) merupakan suatu prosedur mengembangkan sistem yang dapat melakukan analisa secara detaiil dengan Problem Domain sistem komputer. Paper ini bertujuan untuk menganalisa bagaimana kegiatan Tijarah tersebut memberikan dampak yang baik secara kontiniu dengan melekatkan variabel moral yang terdiri dari jujur, amanah, adil, mashlahat, kerjasama, saling melindungi dan niat bak, dengan menggunakan Sistem Informasi Berbasis Komputer.
PENGARUH BAURAN PEMASARAN JASA TERHADAP LOYALITAS NASABAH TABUNGAN Ermeila, Sri; Novianty, Dwi Eka; Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 8 No 2 (2012): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.287 KB)

Abstract

This study aims to investigate the variables that affect the Service Marketing Mix customer loyalty Pesirah’s saving. Pesirah’s saving is one of SumselBabel Bank’s product. The sample in this study consisted of 263 customers Pesirah’s saving elected SumselBabel Bank Branch Kapten A.Rivai Palembang. Method of analysis using Multiple Regression Method. The results showed that the variables of the services marketing mix consist of Product, Price, Promoyion, Place, Human Resources, Process and Physical Facilities, partial and simultaneous effect customer loyalty. The biggest influence comes from the variable promotion of savings services, and the smallest impact from tariff savings.
DEVELOPMENT OF DIFFERENT NETWORKS THROUGH MICRO FINANCE BY ISLAMIC BANKING IN INDONESIA Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 9 No 1 (2013): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (763.246 KB)

Abstract

Tujuan dari artikel ini adalah menggambarkan secara umum tentang pengembangan network yang berbeda melalui keuangan mikro di Indonesia oleh perbankan Islam, terutama dilihat dari sudut pandang keuangan mikro Indonesia dari bank Islam . Akan dijelaskan bagaimana pengembangn network yang berbeda mampu mengangkat keuangan mikro melalui peran perbankan Islam. Network yang berbeda tersebut terdiri dari hubungan network intra-organizational dan hubungan network inter-organizational. Network intra-organizational ditandai dengan membangun hubungan antara pelaku individu di dalam organisasi tersebut. Hubungan inter-organizational dihasilkan pada saat para pelaku di dalam suatu organisasi membentuk suatu hubungan dengan organisasi lainnya. Usaha Mikro adalah usaha produktif milik orang perorangan dan/atau badan usaha perorangan yang memenuhi kriteria Usaha Mikro sebagaimana diatur dalam Undang-Undang Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil dan Menengah (UMKM). Kriteria aset maksimum yang dimiliki adalah 50 juta rupian dan kriteria omzet maksimum yang dimiliki adalah 300 juta rupiah. Karena usaha mikro biasanya memiliki akses yang kurang terhadap sektor perbankan komersial, usaha ini sering mengandalkan “ pinjaman mikro “ atau kredit mikro dalam hal pembiayaan, yang diselenggarakan oleh Lembaga Keuangan Mikro (Microfinance).
Penggunaan Metode Altman Z-Score Dalam Analisis Risiko Keuangan PT. BTPN Syariah, Tbk. Harahap, Lily Rahmawati; Wulandari, Shara; Thoyib, Ellys; Effendy, R Y
Jurnal Ilmu Manajemen Vol 10, No 1 (2020): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v10i1.2454

Abstract

The purpose of writing this article is to find out how the Altman Z-Score discriminant analysis method has a simple role in conducting financial risk analysis. As an object, PT. Bank Tabungan Pensiunan Nasional Syariah (BTPN Syariah), Tbk. Selected by non-random sampling with purposive sampling technique through the website. PT. BTPN Syariah, Tbk. is one of a financial institution that has a role in Indonesia's economy. As an intermediary, PT BTPN Syariah, Tbk. can not avoid risks, both in the form of financial and non-financial risks. To deal with these risks, one important element is to improve its financial performance. One of the depictions of financial performance can be known from the value obtained by using the Altman Z-Score analysis. The data used in this study are secondary in the form of financial statements, which consist of the balance sheet and income statement. The time period taken as data is the period from 2014 to 2018. After each data is obtained and studied then analyzed by using the Altman Z-Score method. So it can be seen what level of risk PT. BTPN Syariah, Tbk. has, whether the low level of risk, grey area, or high level of risk. From the data analysis, it was found that the level of financial risk of PT. BTPN Syariah, Tbk. is in the low-risk level category. In other words, it describes the company that is not bankrupt. This is indicated by the acquisition value of Z-Score > 2.6 which is 5.7438 in 2014, 6.7326 in 2015, 6.9953 in 2016, 8.2041 in 2017, and 7.2012 in 2018.
HOWARE EMPLOYMENT AND INCOME INFLUENCE SOCIETY ATTITUDE TO PAY ZAKAT IN SOUTH SUMATERA WITH TAWHIDI PERSPECTIVE Lily Rahmawati Harahap; Dwi Eka Novianty; Sri Ermeila
EAJ (Economic and Accounting Journal) Vol 1, No 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1473.644 KB) | DOI: 10.32493/eaj.v1i2.y2018.p146-155

Abstract

The purpose of this article is to share about how important zakat fund which collected and distributed well, according to the rule based on Islam, in order to improve economic. The phenomena in South Sumatera shows unsycnchronized data between Gross Regional Domestic Product and poverty level. South Sumatera province is the top 11 rankings from34 provinces in Indonesia in terms of GRDP acquisition. But in reality, South Sumatera also the top 18 rankings from 34 provinces in Indonesia in terms of poverty level. This research will discuss the phenomena from society attitude with some factors that might influence, from the tawhidi perspective. Using primary data from 4 regencies and 1 city in South Sumatera and also supported by 2 factors (employment and income), thisresearch describe how are these 2 variables influence society attitude to pay zakat viewed from tawhidi perspective. The result of hypothesis test by using regression model shown that employment variable and income variable influence society attitude to pay zakat simultaneously and partially. With Tawhidi String Relation methode by induced these 2 variables with tetha (θ) will change the result in the good range.
Co-Authors Acel Desjuneri Angrianto, Meri Aryanti, Rahmi Aryanti, Rahmi Basri, Anisa Dwi Eka Novianty Effendi, R.Y. Effendi, RY. Effendy, R Y Effendy, RY. Ellys Ellys, Ellys Ellys Thoyib Ellys Thoyib Ermeila, Sri Ermelia, Sri Fazriansyah, Fazriansyah Kusnan Kusnan Mayang Sari Naruliza, Esty Ningsih, Endang Kusdiah Novianty, Dwi Eka Pandriadi Pandriadi Pangaribuan, Andhini Aprilia Puspita Anggraini, Puspita PUTRI WULANDARI Putri, Alfirdausya Eyara R Y Effendi Rahma, Mutiara Ainur Rani Anggraini Rani Anggraini, Rani Sri Ermeila Sulaiman Sulaiman Thoyib, Ellys Wijaya, M Khadri Wirawan, M Ananda Teri Wulandari, Eka Lusvita Wulandari, Shara Yani, Ria Astri