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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
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Determinan Capital Adequacy Ratio Sebagai Indikator Ketahanan Modal Pada Bank Umum Syariah di Indonesia Nisa Aulia Asriyana; Radia Purbayati; Benny Barnas
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i2.3697

Abstract

This study aims to analyze the factors that are likely to influence the determination of the Capital Adequacy Ratio (CAR) in Sharia Commercial Banks (BUS) in Indonesia for the 2014-2018 period. These factors include Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Assets (ROA) and Operational Income Operating Costs (BOPO). The sample of this study is a Sharia Commercial Bank registered with the Financial Services Authority (OJK) from March 2014 to December 2018. Data is obtained from the Publication Financial Report of each Sharia Commercial Bank through the official website of the Financial Services Authority. The analysis technique used is panel data regression analysis. The results of this study indicate that simultaneously the NPF, FDR, ROA and BOPO variables have a significant effect on CAR. Partially the FDR and ROA variables have a significant effect on CAR, while the NPF and BOPO variables don’t have a significant effect on CAR. The findings of this research contribute to Islamic Commercial Banks in the form of an estimation model that serves as an early warning in order to maintain the CAR as an indicator that can illustrate the capital resilience in covering losses that occur due to risky assets.
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

Abstract

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)
Stock Return of Companies on the Indonesia Stock Exchange: A Comparative Study Before and After a Stock Split Senja Rosmaida Maretha Manik; Dimas Sumitra Danisworo; Ade Ali Nurdin; Benny Barnas
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.3798

Abstract

A stock split is one of the corporate actions that the company can take to reduce the nominal value of the share price. A stock split is done by increasing the number of outstanding shares to encourage more share trading. This study aims to test whether there is a significant change in the performance of stock returns before and after the stock split operation. This study will use a quantitative research methodology, and the sampling strategy will be purposive sampling. These two things will go hand in hand. The data type used is secondary data, which is the daily closing price of shares. These prices are then processed so that the stock returns can be calculated. The length of time for the study was 20 days, starting ten days before the stock split activity and ending ten days after the stock split activity. This is done according to the stock split date. Because the normality test results showed that the returns obtained before and after the stock split are not normally distributed, the Wilcoxon marked rating test applied in SPSS version 25 will be used to test the hypothesis regarding the distribution of returns before and after the stock split. Hypothesis testing resulted in the conclusion that there is a substantial difference between return and stock split. This conclusion was reached based on the test findings.
Pengaruh Faktor Makroekonomi dan Faktor Spesifik Bank terhadap NPF Bank Umum Syariah di Indonesia Ayu Sri Wahyuni; Fatmi Hadiani; Banter Laksana; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3729

Abstract

This study aims to determine the macroeconomic factors and specific bank factors that influence Non-Performing Financing (NPF) of Sharia Commercial Banks (BUS) in Indonesia from 2015 to 2020 annually. Data analysis method used in this study is panel data regression with 9th version EViews by taking a sample of 10 Sharia Commercial Banks (BUS) in Indonesia, the variable of inflation has a positive significant effect, the variable of GDP has a negative significan, and BI Rate has no significant effect. Meanwhile, the specific bank factors variable of FDR has a positive and significant effect toward NPF of Sharia Commercial Banks (BUS) in Indonesia. Lastly, the variable of ROA and CAR have no effect toward NPF of Sharia Commercial Banks (BUS) in Indonesia.
Analisis Pengaruh Faktor-Faktor Internal terhadap Profitabilitas (Studi Kasus PT. Bank Panin Dubai Syariah Tbk.) Anisa Herdian; Benny Barnas; Muhamad Umar Mai; Fifi Afiyanti Tripuspitorini
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3765

Abstract

This study aims to determine the internal factors that can affect the profitability of Bank Panin Dubai Syariah. The dependent variable used in this study is profitability which is proxied by Return on Assets. Meanwhile, the independent variables in this study are Capital Adequacy Ratio, Non Performing Financing, Financing to Deposit Ratio, and Operating Income Operating Costs. The data in this study were obtained from the publication of the quarterly financial reports of Panin Dubai Sharia Bank for the period 2011 to 2020 with a total of 40 data. The method used is multiple linear regression analysis and the results show that the Capital Adequacy Ratio has a significant positive effect on Return on Assets, Non-Performing Financing has no effect on Return on Assets, Financing to Deposit Ratio has a significant negative effect on Return on Assets, and Operational Costs have a significant negative effect on Return on Assets.
Peningkatan Kompetensi Menyusun Laporan Keuangan bagi Koperasi Modern di Wilayah Kota Cimahi Jawa Barat Hastuti Hastuti; Yanti Rufaedah; Mia Rosmiati; Benny Barnas; Ita Susanti; Deni Mulyana
Vivabio: Jurnal Pengabdian Multidisiplin Vol. 5 No. 2 (2023): VIVABIO:Jurnal Pengabdian Multidisiplin
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35799/vivabio.v5i2.48556

Abstract

Cooperative financial reports are one of the conditions for holding an Annual Member Meeting and issuing cooperative identification numbers for the realization of modern cooperatives. Cooperatives in the Cimahi City area have not all been able to fulfill these requirements. This community service program is aimed at increasing the competency of compiling financial reports for cooperative bookkeeping officers in the Cimahi City area which will be held in September 2022. The method of implementation is by compiling guidelines for preparing cooperative financial reports based on SAK ETAP and then delivering them by providing training and mentoring for 5 mixed day activities. The training materials consist of legal aspects of modern cooperatives, management of modern cooperatives and preparation of cooperative financial reports. The implementation of the activity took place at the TechnoPark Building, Cimahi City, West Java, which was attended by 23 participants as representatives of cooperatives in the Cimahi City area, whose data was obtained from the Department of Trade, Cooperatives, Small and Medium Enterprises, and Industry of Cimahi City. Based on the assessment of the results of the evaluation of training materials, there was an increase in understanding for the training participants and as many as 18 participants (78%) increased their competence by being able to complete accounting cases in preparing cooperative financial reports and by correcting their cooperative financial reports independently. Evaluation is also carried out on the success of the implementation of this program as a whole.
Analisis Pengaruh Faktor Internal dan Eksternal terhadap Pembiayaan pada Bank Muamalat Indonesia Ainun Nuraisiah; Iwan Setiawan; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5133

Abstract

Capital Adequacy Ratio and Third-Party Funds as bank internal factors that can affect financing, while bank external factors are inflation and money supply. Secondary data types for 2010-2022 were obtained from the official websites of OJK, BI, and BMI. The research method uses multiple linear regression model analysis which has the output variable DPK having a positive and significant effect, while CAR and JUB have a partially significant negative effect on BMI financing. Inflation has no effect on financing. Simultaneously all independent variables namely CAR, DPK, Inflation, and JUB have a significant effect on financing.
PELATIHAN DAN PENDAMPINGAN MANAJERIAL DAN AKUNTANSI KOPERASI BAGI KOPERASI DI WILAYAH KOTA CIMAHI Sumiyati Sumiyati; Yanti Rufaedah; Hastuti Hastuti; Benny Barnas; Riauli S. Hutapea; Rosmiati Rosmiati; Deni Mulyana
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2022): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Oktober 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v1i2.68

Abstract

Data statistik menunjukan, dari 262 koperasi di Kota Cimahi, tidak seluruhnya aktif dan sehat. Jumlah koperasi yang melakukan RAT sejak tahun 2016 hanya sebanyak 76 koperasi dari 420 koperasi, atau sebesar 18,10%. Sementara tahun 2020 mengalami penurunan menjadi 33,67%, yaitu dari 105 koperasi menjadi 70 koperasi, sedangkan koperasi dalam kategori sehat turun sebesar 72,5%, dari 40 koperasi menjadi hanya 11 koperasi. Penurunan yang disebabkan situasi Pandemi Covid 19, diperburuk pula oleh kegagalan pengurus koperasi dalam membuat laporan keuangan sebagai acuan RAT. RAT sebagai syarat agar koperasi tetap eksis dan tidak dibubarkan, maka penanganan terhadap masalah ini harus dilakukan, antara lain melalui kegiatan pelatihan dan pendampingan. Pelatihan dan pendampingan diikuti oleh 20 peserta dari koperasi aktif yang belum melaksanakan RAT. Pelatihan dilaksanakan selama3 hari , dilanjutkan dengan pendampingan berupa konsultasi dan monitoring penyusunaan laporan keuangan selama 2 hari. Baik pelatihan maupun pendampingan dilaksanakan secara daring, dan memperlihatkan hasil yang positif.
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