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PENGARUH PENJUALAN KREDIT TERHADAP SALESMAN PERFORMANCE PT. SAYAP MAS UTAMA DEPO RANGKASBITUNG Khristina Sri Prihatin
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 2 (2022): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v5i2.1936

Abstract

This study aims to determine the effect of salesman performance when viewed from the indicator of credit sales turnover. In this study data was collected by means of observation and documentation. T test was known as the partial test, which to see how each independent variable has its own variable on its success. The purpose was to apply T test to determine the relationship of credit sales for salesman performance obtained every month. From the result of T test, each salesman obtained following significant values : Sig.0.001 for Diki, Sig.0.007 for Endang, Sig.0.001 for Riza, Sig.0.043 for Sholeh, and Sig.0.096 for Yusup. It shows that the credit sales turnover variable conducted by Yusup does not affect the value of the salesman performance, while other salesmen have significant value of less than 0.05. Credit sales made by Diki, Endang, Riza and Sholeh are involved in the value of the salesman performance.
PERBANDINGAN TINGKAT KESEHATAN BANK SEBELUM PANDEMIK DAN MASA PANDEMIK COVID 19 DENGAN MENGGUNAKAN METODE RGEC PADA PT BANK NEGARA INDONESIA TBK PERIODE 2018 – 2020 Khristina Sri Prihatin; Aqdiah Aqdiah
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 1 (2023): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v6i1.2402

Abstract

This study aims to compare the soundness level of banks using the RGEC (Risk Profile, Good Corporate Governance, Earning, Capital) method at PT. Bank Negara Indonesia (BNI), Tbk before the pandemic (2018-2019) and during the Covid-19 pandemic (2020). The type of research used is a type of quantitative research (quantitative descriptive). The data used in this study is secondary data, namely data from Bank Negara Indonesia, consisting of Financial Position Reports, Profit and Loss Reports and Governance Implementation Reports for 3 periods, namely 2018-2020. The results showed that the NPL ratio was 1.9%; 2.3%; 4.2% rated very healthy, healthy and healthy enough to meet the maximum limit of 5%. LDR ratio 88%; 91%; 86% with a very healthy predicate met the maximum limit of 85%. GCG Compost Value 2; 2; 2, healthy predicate. ROA ratio of 2.4%; 2.3%; 0.6% is considered very healthy for 2018 and 2019, while 2020 is considered quite healthy due to the pandemic. NIM ratio of 4.7%; 4.6%; 4.5% have a very healthy rating. CAR ratio of 18.5%; 19.7%; 16.8% rated very healthy for 3 consecutive years. Based on the results of the analysis, it was concluded that the use of the RGEC method to measure the health level of a bank before the pandemic and during the Covid 19 pandemic at Bank BNI experienced a decrease in the NPL ratio and ROA ratio so that in 2020 it only received the HEALTHY ENOUGH predicate during the Covid 19 pandemic.
Praktek Composting sebagai Pengenalan Konsep Ekonomi Sirkular untuk Siswa Sekolah Dasar di SDN Pamarayan 1 Yusina Fadla Ilmi; Budi Mulyati; Fitri Nurlaili; Khristina Sri Prihatin; Dede Rohadi Fajri
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v6i1.7383

Abstract

Circular economy or sustainable economy is one of the pillars in Indonesia's vision for 2045. Dissemination of the circular economy to society needs to be carried out massively and intensively in various sectors. However, there are not many activities or learning related to the circular economy for elementary school. This activity aimed to provide education to elementary school students at SDN Pamarayan 1 through the practice of composting which is one part of utilizing organic waste. This service activity is carried out in a classical class using interactive and practical learning, so beside providing material on waste management, it is also followed by the practice of making compost.
Pengaruh NPF dan BOPO Terhadap Profitabilitas pada Bank BJB Syariah Periode 2014-2021 Prihatin, Khristina Sri
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 7 No 1 (2024): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v7i1.3026

Abstract

This research was motivated by the acquisition of an unstable level of profitability of Bank bjb Syariah, which even experienced losses with a minus profitability. This study aims to analyze whether Non Performing Financing (NPF) and Operating Costs to Operating Income (BOPO) simultaneously affect the Profitability (ROA) of Bank bjb Syariah (2014-2021),was well was to analyze whether Non Performing Financing (NPF) and Operating Costs to Operating Income (BOPO) partially affect the profitability (ROA) of Bank bjb Syariah (2014-2021), and to analyze which factor has the most effect on profitability (ROA). This study uses a quantitative method with the sample in this study, namely the financial statements of bank bjb syariah (2014-2021), sampling using the Purposive Sampling method. The research instrument uses secondary data processed from bank bjb syariah. The results of the research that have been conducted show that the simultaneous test shows that independent variable NPF and BOPO which has a significant effect on the ROA of Bank bjb Syariah (2014-2021 period). The partial test results on the NPF variable have a significant effect on ROA, while the BOPO variable has no significant effect on ROA.
Analisis Akuntabilitas Pengelolaan Dana Desa di Kadu Agung Kecamatan Gunungsari Prihatin, Khristina Sri; Nurlaili, Fitri; Ilmi, Yusina Fadla; Mulyati, Budi
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 7 No 2 (2024): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v7i2.3492

Abstract

Village Fund Management is one of the most important things in realizing the Vision and Mission of an area to improve the welfare of the community. The aim of this research is to find out an analysis of the accountability of village fund management in Kadu Agung, Gunungsari District, Banten Province. The research method used was qualitative by conducting direct observations and interviews with several employees and the community in Kadu Agung Village, Gunungsari District. Based on the results of research by conducting direct interviews, it shows that the village fund planning stages are in accordance with the regulations that have been implemented and only involve a few community leaders, but not all of them can be realized, the implementation stage has an implementation schedule and the realization is not entirely in accordance with the schedule even though the community has assisted. The accountability of Kadu Agung Village employees only has evidence in the form of receipts for purchasing goods and not the entire community knows about their accountability. The results of managing village funds in Kadu Agung are not in accordance with the needs and expectations of the community because many poor people do not receive assistance from the village, causing inequality between the community and the Kadu Agung Village.
Laporan Pelaksanaan Anggaran untuk Mengukur Kinerja Finansial pada Organisasi Sektor Publik Haerani, Anggi; Prihatin, Khristina Sri; Irnawati, Erni
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 8 No 1 (2025): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v8i1.3890

Abstract

Society today is concerned about the performance of government agencies. There is often a public distrust of government, due to the fact that public agencies often use funds without proper planning, overspend, make frequent losses and do not always achieve set goals. The purpose of submitting financial statements in the public sector is to convey information about the resources, location, and use of funds. The information gathering strategies used by the researcher in this study included a literature review and field observations. In the process of data analysis, the author applied two approaches, namely descriptive method and deductive approach. from an economic point of view budget execution report to measure financial performance in public sector organisations is less economical because the realised expenditure is greater than the efficiency target. Some entities have improved efficiency over time by managing expenditure better than the target. While in terms of effectiveness, this shows the agency's ability to achieve the set revenue target, although some entities such as the Medan City Government have not been able to realise all potential revenue.
Maqashid Syariah Perspective: Implementation of Ta’widh and Ta’zir in Islamic Banking in the View of the Fatwa of the Indonesian Ulema Council Khristina Sri Prihatin; Asmuni Asmuni
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 24 No. 1 (2025): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v24i1.5922

Abstract

The DSN-MUI Fatwa regulates the application of ta’widh and ta’zir by taking into account sharia principles, ensuring that the compensation mechanism and sanctions do not contain elements of usury or injustice. From the perspective of maqashid sharia, the application of ta’widh and ta’zir aims to protect property (hifzh al-mal) and uphold justice in transactions, thus supporting the achievement of the main objectives of sharia. This research shows that the DSN-MUI fatwa provides a clear legal basis for the implementation of these two concepts, maintaining a balance between the protection of the rights of transacting parties and the continuity of fair and sustainable Islamic banking practices. Using a descriptive qualitative approach and normative analysis, this study explores how MUI fatwas regulate the application of ta’widh and ta’zir and how their application is relevant to the main objectives of maqashid sharia, namely safeguarding wealth, justice and social balance in the Islamic economy
Employee Performance: The Effect of Workload and Compensation: Survey at a Restaurant in Serang, Banten Khristina Sri Prihatin; Anggi Haerani
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 1 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/vy4whp07

Abstract

This study aims to determine the effect of workload on employee performance at a restaurant in Serang, Banten. The effect of compensation on the performance of employees at a restaurant in Serang, Banten. The Effect of workload and compensation on the performance of employees at a restaurant in Serang, Banten. This research includes quantitative research. The population of this study were the employees at a restaurant in Serang, Banten in Serang totaling 26 people. The method used is quantitative associative. The data analysis method used T test and F test. The results showed that the results of the T test between workload and employee performance obtained Tcount > T table, namely 0.749 < t table 2.069. So the workload has no effect on employee performance. As for compensation for employee performance, it shows that the results of the T-test obtained the value of Tcount > Ttable, namely 4.058 > t table 2.069. So compensation has an effect on employee performance. F test results obtained 8.956 > f table 3.40, it can be concluded that there is an effect of workload and compensation on employee performance at a restaurant in Serang, Banten.