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All Journal EKSPANSI Sebatik JURNAL PENGABDIAN KEPADA MASYARAKAT Vivabio : Jurnal Pengabdian Multidisiplin Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat

Barnas, Benny

Department Of Accounting, Politeknik Negeri Bandung

Author-ID : 1072056

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Peningkatan Kualitas Pengajaran Akuntansi dan Simulasi Uji Kompetensi Akuntansi Guru SMK Puragabaya Kota Bandung Hastuti Hastuti; Arry Irawan; Mia Rosmiati; Sulistia Suwondo; Sumiyati Sumiyati; Benny Barnas
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 10, No 1 (2020): Juli 2020
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v10i1.743

The community service program is aimed at improving the quality of accounting teaching for accounting teachers and providing a simulation of accounting competency tests. The method of implementing the activity is carried out with focus group discussions, accounting training and accounting competency test simulations. The training material adopted the competency units issued by LSP-TA and was in line with SKKNI. Participants in this program are 18 accounting teachers who participated in this activity from beginning to end. Program evaluations have been carried out to measure program effectiveness. Evaluation is carried out on aspects of training material and aspects of organizing activities. In the material aspect, the evaluation is done by evaluating the results of an accounting competency test simulation. The assessment is carried out by following the accounting competency test assessment pattern used by LSP-TA. Evaluation of the implementation of activities carried out to evaluate the training material, resource persons, facilities / logistics during the activity. In addition, participants are also entitled to provide advice and input on the implementation of activities

Pengaruh Dividend Payout Ratio dan Debt to Asset Ratio terhadap Price to Book Value pada PT Astra International Tbk Fitriana Dewi Novianti Novianti; Benny Barnas; Djoni Djatnika
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3750

This research was to know and analyze the effect of Dividend Payout Ratio and Debt to Asset Ratio on Price to Book Value. This study uses a quantitative descriptive method with reference to the financial statements of PT Astra International Tbk for the period 2014-2021. These financial reports are used as a source of obtaining data that will be processed into information in this research. The data analysis technique used multiple linear regression, classical assumption test, t test and F test. The results of the study partially Dividend Payout Ratio (DPR) has positive effect on Price to Book Value (PBV), while Debt to Asset Ratio (DAR) partially has a positive and significant effect on Price to Book Value (PBV). Simultaneously, Dividend Payout Ratio (DPR) and Debt to Asset Ratio (DAR) have a positive and significant effect on Price to Book Value (PBV)

Perbandingan Kinerja Keuangan Perusahaan Asuransi Syariah Berdasarkan Early Warning System dan Risk-Based Capital pada PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk Sebelum dan Sesudah Go Public Hizrina Awaliyah; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The sharia insurance industry in 2019 experienced a slowdown, as seen from the indicators of assets, contributions and gross claims. In the sharia insurance industry, the only company that has gone public is PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk. This study aims to determine how the company's financial performance is, and to find out whether there are differences in the company's financial performance before and after going public for the 2015-2019 period. The research method used is financial ratio analysis using the Early Warning System (EWS) and Risk Based Capital (RBC) methods. The data analysis method used is a comparative descriptive analysis with a quantitative approach. The results showed that the company's financial performance after going public did not improve significantly.

Pengaruh Kinerja Keuangan dan Penerapan GCG terhadap Potensi Kebangkrutan pada PT Bank Muamalat Indonesia Tbk Jihan Humaira; Benny Barnas; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of financialoperformance as proxied by ROA, BOPO, CAR and FDR as welloas the implementation of good corporate governance proxiedoby the Sharia Supervisory Board on financial distress (Modified Altman Z-Score) at Bank Muamalat 2008-2018. This research method uses a case study method with secondary data in the form of quarterly financial reports and GCG reports issued by PT Bank Muamalat Indonesia Tbk. for the period 2008-2018, data obtained from theoFinancialoServices Authority andoother data related to the subject and object oforesearch. This study uses the Multiple Linear Regression method with the help of Software Statistic Eviews 9. From this study, the results show that ROA has no effect on financial distress, BOPO has no effect on financial distress, CAR has a significant positive effect on financial distress, FDR has a significant negative effect on financial distress, and GCG has no effect on financial distress.

Pengaruh Deposito Mudharabah dan NPF Terhadap ROA dan Pembiayaan Bagi Hasil Sebagai Intervening pada Bank Umum Syariah Anggita Rismawati Rachman; Benny Barnas; Ruhadi Ruhadi
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The researcher aims to discuss the factors that influence Return On Assets with the bank's internal variables as independent, namely Mudharabah Deposits, NPF and Profit Sharing Funding Value as intervening variables. To explain the direct and indirect effects of data analysis techniques used to use path analysis (Path Analysis) using SmartPLS 3.0 analysis software. The results showed that the Mudharabah Deposit had no effect, NPFt-1 had a negative effect and the Profit Sharing Funding Value had no effect on Return On Assets. Then Mudharabah Deposits do not have an effect on Return On Assets through Profit Sharing Financing Value and NPFt-1 has no effect on Return On Assets through Profit Sharing Financing Value. The novelty of the study with previous research is the existence of an analysis to find out what factors influence ROA and Value of Financing Sharing as an intervening variable.

Pengaruh Inflasi, Nilai Tukar, dan BI Rate terhadap Volume Pertumbuhan Emisi Sukuk Korporasi di Indonesia Almayda Rakhmadita; Destian Arshad Darulmalshah Tamara; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study is to analyze macroeconomic indicators that affect the growth volume of corporate sukuk emissions in Indonesia. Macroeconomic indicators used in this study are inflation, exchange rates and ithe BI rate. So the research object examined by the author is Inflation (X1), Kurs (X2), and BI Rate (X3) as independent variables and Corporate Sukuk Emissions in Indonesia (Y) as the dependent variable. The method used in this study is a quantitative research method with a descriptive approach. The author selects companies that issue corporate sukuk in Indonesia as a research sample. The data used in this study are secondary data on capital market statistics for the 2014-2018 period downloaded Otoritas Jasa Keuangan (OJK) website. The research model used is multiple linear regression analysis using windows-based data processing applications. The results of this study are that inflation has a negative and significant effect on the Growth Volume of Corporate Sukuk Emissions in Indonesia, Exchange Rate has a positive and significant effect on the Growth Volume of Corporate Sukuk Emissions in Indonesia, and the BI Rate does not significantly influence the Growth Volume of Corporate Sukuk Emissions in Indonesia.

Pengaruh Faktor Makroekonomi Terhadap Nilai Aktiva Bersih pada Reksa Dana Saham Syariah Indah Sulsitiyowati; Destian Arshad Darulmalshah Tamara; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Equity Sharia Mutual Funds are mutual funds whose portfolio contains 80% of sharia equity securities. In 2019, there was a significant decrease in the NAV, while the number of mutual fund investors increased. This study aims to determine the effect of macroeconomics factors such as the BI Rate, ISSI, and Exchange Rate on the NAV of Equity Sharia Mutual Funds in Indonesia. Sample selection using purposive sampling method an multiple linear regression analysis. The expected output form is an equation model that can show the influence of the BI Rate, ISSI, and Exchange Rate on NAV simultaneously or partially. The results of this study are BI Rate, ISSI, and the Exchange Rate have a simultaneous effect on NAV. Partially the BI Rate and Exchange Rate have a significant effect on NAV while ISSI has no significant effect on NAV.

Analisis Pengaruh CAR, FDR, ROA, dan Inflasi Terhadap Non Performing Financing pada Bank Muamalat Indonesia Ziana Azizah; Benny Barnas; Fatmi Hadiani
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to see and analyze the influence of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Return on Asset (ROA), and Inflation on Non Performing Financing at Bank Muamalat Indonesia partially or simultaneously. This research uses secondary data in the form of quarterly report of Bank Muamalat Indonesia period 2012-2019 and statistical data from Bank of Indonesia. The method used in this research is multiple linear regression analysis. The result showed that CAR, FDR, ROA, and Inflation simultaneously have a significant effect on Non Performing Financing. Partially, CAR, FDR, and Inflation have no significant effect on Non Performing Financing. While the ROA variable has a significant effect on Non Performing Financing.

Pengaruh Dana Pihak Ketiga, Non Perfoming Financing, dan Inflasi terhadap Pembiayaan Mudharabah pada Bank Umum Syariah Dita Puspita; Benny Barnas; Radia Purbayati
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of Third Party Funds (TPF) (X1), Non Performing Financing (NPF) (X2), and Inflation (X3) on Mudharabah Financing (Y) at Islamic Commercial Banks in Indonesia. This study uses secondary data for the 2016-2020 period which is sourced from the official website of the Financial Services Authority and the Indonesian Central Statistics Agency. The analysis used is multiple linear regression analysis with quantitative methods. Simultaneously Third Party Funds (DPK), Non Performing Financing (NPF) and inflation simultaneously affect mudharabah financing. Partially, Third Party Funds (TPF) have a significant negative effect on mudharabah financing, Non-Performing Financing (NPF) has a significant positive effect on mudharabah financing, and inflation has no effect on mudharabah financing.

Pengaruh BI Rate, Tingkat Inflasi, dan Harga Emas terhadap Penyaluran Pembiayaan Gadai Emas di Bank Umum Syariah Indonesia Dhiya Azkia Dirgantari; Benny Barnas; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study was conducted to analyze external factors of Sharia banks that are suspected to have an influence on the distribution of gold pawn financing namely the BI Rate, inflation rate and gold price. This research use gold pawn product of Bank BRI Syariah for the object research, there is Qardh Beragun Emas period 2015-2020. Data analysis is descriptive quantitative analysis with analysis technique use multiple linear regression method, hypothesis testing and classical assumption test. The result of this study indicate that BI Rate have no significant effect, Inflation Rate has a significant positive effect on gold pawn financing, Gold price has significant positive effect on gold pawn financing, and simultaneously BI Rate, inflation rate and gold pricehave significant effect on gold pawn financing.

Co-Authors Ainun Nuraisiah Alfia Aprianti Kusuma Wardhani Almayda Rakhmadita Anggita Rismawati Rachman Anisa Herdian Arry Irawan Ayu Sri Wahyuni Banter Laksana, Banter Deni Mulyana Destian Arshad Darulmalshah Tamara Dhiya Azkia Dirgantari Dimas Sumitra Danisworo Dita Puspita Djoni Djatnika Fitriana Dewi Novianti Novianti Hadiani, Fatmi Hastuti Hastuti Hizrina Awaliyah Indah Sulsitiyowati Ita Susanti Iwan Setiawan Jihan Humaira Julia Loviana Pratiwi Kristianingsih Kristianingsih Mayasari, Ine Mia Rosmiati Mochamad Umar Mai Muhammad Rif'at Wijdan Muna Aulia Rahma Nadia Nur Azmi Nisa Aulia Asriyana Nurdin, Ade Ali Radia Purbayati Rekha Dwi Anggraeni Reni Nuraeni Riauli Susilawaty Hutapea Ruhadi Ruhadi Senja Rosmaida Maretha Manik Sulistia Suwondo SUMIYATI SUMIYATI Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Widya Saviera Putri Yanti Rufaedah, Yanti Ziana Azizah Zilkha Febriana Kusuma Prambudi

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