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PENGARUH BIAYA ADMINISTRASI TERHADAP KEPUTUSAN MENJADI ANGGOTA BMT KUBE SEJAHTERA UNIT 068 DI KOTA SAMPIT Putri, Yulisa Elida; Qalyubi, Imam; Mubarok, Arif
KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Vol. 5 No. 3 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/knowledge.v5i3.6922

Abstract

ABSTRACT Baitul Mal Wat Tamwil (BMT) Kube Sejahtera Unit 068 in Sampit is a cooperative-based funding institution, where the service system provides loans for business capital to its customers. This Baitul Mal Wat Tamwil (BMT) operates as a private institution with initial capital belonging to the institution under the foundation’s management, which is utilized in transactional activities. This study applies a descriptive approach within a quantitative method, with the research subjects at Baitul Mal Wa Tamwil (BMT) Kube Sejahtera Unit 068 in Sampit. The data were collected using two techniques, namely observation and questionnaires. Based on the research results regarding the effect of administrative fees on the decision to become a member of BMT Kube Sejahtera Unit 068 in Sampit City, it can be concluded that the F-test (simultaneous) shows that administrative fees influence the decision to become a member of BMT Kube Sejahtera Unit 068 in Sampit City. This is evidenced by the value of fcalculated > ftable (371.318 > 1.33) with a significance level of 0.000 < 0.05. These results are consistent with what has been considered relevant by previous studies and are therefore accepted. This means that administrative fees influence the decision to become a member, in line with what the researcher investigated. Moreover, in the current condition of uncertain changes, organizations need to carefully consider administrative fees that may affect membership decisions. One of these factors is having clear and well-structured administrative fees, in accordance with the standards and capacities agreed upon collectively. ABSTRAK Baitul Mal Wat Tamwil (BMT) Kube Sejahtera Unit 068 di Sampit merupakan sebuah lembaga pendanaan yang berkonsep koperasi, dimana sistem layanan berupa lembaga memberikan pinjaman untuk permodalan udaha pada nasabah. Baitul Mal Wat Tamwil (BMT) ini sendiri berstatus swasta dengan sitem permodalan awal milik lembaga dibawah naungan yayasan yang dipergunakan dalam kegiatan transaksi. tudi ini menerapkan pendekatan deskriptif dalam metode kuantitatif, dengan subjek penelitian pada Baitul Mal Wa Tamwil (BMT) Kube Sejahtera Unit 068 di wilayah Sampit. Pengumpulan data dilakukan menggunakan dua teknik, yaitu observasi dan kuesioner. Berdasarkan hasil penelitian mengenai Pengaruh Biaya Administrasi Terhadap keputusan menjadi anggota BMT Kube Sejahtera Unit 068 Di Kota Sampit dapat diambil kesimpulan berdasarkan pada uji F (simultan) menunjukkan bahwa terdapat pengaruh biaya administrasi terhadap keputusan menjadi anggota BMT Kube Sejahtera Unit 068 Di Kota Sampit. Hal ini dibuktikan dengan nilai fhitung > ftabel (371,318 > 1,33) dengan tingkat signifikan 0,000 < 0,05. Hasil ini memperkuat dengan apa yang dianggap relevan oleh penelitian sebelumnya dan dinyatakan diterima. Artinya biaya administrasi mempengaruhi keputusan menjadi anggota sesuai dengan apa yang diteliti oleh penulis. Apalagi pada kondisi sekarang yang mengalami tingkat perubahan yang tidak menentu membuat organisasi perlu mempertimbangkan biaya administrasi yang dapat mempengaruhi keputusan menjadi anggota. Faktor tersebut salahsatunya Adalah biaya administrasi yang jelas dan terarah. Sesuai dengan standar dan Kemampuan yang telah disepakati bersama.
Perceptions of UIN SYAHADA Padangsidimpuan Students Toward Bank Jago Syariah Mubarok, Arif; Abdul Kader, Fadel Kakkidi; Lubis, Nuraswani
Journal of Islamic Financial Technology Vol 2, No 2 (2023): JIFTECH : Journal Of Islamic Financial Technology
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jiftech.v2i2.12075

Abstract

This research aims to identify and analyze the perceptions of UIN SYAHADA Padangsidimpuan students towards Bank Jago Syariah, a banking institution that operates based on sharia principles. The background to this research focuses on the importance of understanding and accepting sharia banking products and services among the younger generation, especially students who have great potential to become future customers. The discussion of this research is related to perception, with an approach using theories related to Bank Jago Syariah, such as the concept of perception according to Yasir, quoted from Kenneth A. Sereno and Edward M., as a process of receiving and analyzing information related to Bank Jago Syariah. This research method is descriptive qualitative using primary and secondary data. The research subjects were students from the Faculty of Islamic Economics and Business at UIN SYAHADA Padangsidimpuan, with data collection techniques through direct interviews.The research results showed that some students welcomed the presence of Bank Jago Syariah, considering it to have a positive impact, while others did not know about the existence of digital-based Bank Jago Syariah.
Pengaruh Pendapatan Asli Daerah Terhadap Belanja Modal di Indonesia Himawan, Hilmi Satria; Mubarok, Arif; Wahyuni, Eka; Sari, Ema Eka; Sukmawati, Erviana
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 1 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i1.12544

Abstract

This study aims to examine the effect of original local government revenue on capital expenditure in 34 provinces in Indonesia. This type of reaserch is quantitative using secondary data on the SIKD djpk.kemenkeu.go.id as portal website. The size of sample is 34 provinces in Indonesia with an observation period in 2022. The analysis method in this study used simple linear regression analysis with SPSS 26 program. Research results show that original local government revenue has a positive effect on capital expenditure. This means that the higher the regional income which is obtained, the more capital expenditure will be increased.
Sistem Pengendalian Internal: Analisis Cara Menjaga Persediaan Obat pada Usaha Kecil dan Menengah Annisa, Annisa; Mubarok, Arif; Himawan, Hilmi Satria; Razikin, M. Khairur
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 1 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i1.12545

Abstract

To manage inventory well, effective internal control is needed. The application of internal control can be applied to trading companies such as pharmacies. This study aims to determine the suitability of the application of internal control to drug supply according to COSO SME at the X Muara Teweh pharmacy, North Barito Regency. This research was conducted using observation, interview, and documentation techniques. The research subjects were Pharmacy Facility Owners (PSA) and Responsible Pharmacists (APJ). Data analysis was carried out by comparing the COSO SME components with the internal controls implemented by the X Muara Teweh pharmacy and assessing their suitability. The results showed that the X Muara Teweh pharmacy had implemented most of the internal controls in drug supply according to COSO SME. Components that have been implemented include risk assessment, roles and responsibilities, information and communication, and monitoring. Meanwhile, the control environment components and control activities have not been fully implemented according to COSO SME. The urgency of the research was carried out to find out and evaluate internal controls related to the management of drug supplies that have been implemented by pharmacies. The existence of a control component can overcome fraud and other risks. However, the lack of COSO SME information results in the rare implementation of internal control in small and medium-scale companies
Pengaruh Likuiditas, Firm Size, Dan Profitabilitas Terhadap Cash Holding Perusahaan Sektor Pertambangan Mubarok, Arif; Himawan, Hilmi Satria; Suliwa, Suliwa
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15542

Abstract

Pengambilan keputusan seorang manajer terhadap cash holding sangat berpengaruh terhadap keberlangsungan suatu perusahaan. Jika, perusahaan dapat mengelola cash holding dengan baik, maka dapat dikatakan perusahaan tersebut mampu menjalankan kegiatan operasional perusahaanya dengan baik tanpa mengganggu tingkat likuiditas perusahaan. Kebijakan atas cash holding yang buruk dapat menimbulkan dampak fatal bagi perusahaan yaitu sampai pada tingkat pailit. Penelitian ini bertujuan untuk mengetahui pengaruh firm size, likuiditas, dan profitabilitas terhadap cash holding. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan batu bara yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2016-2020. Teknik pengambilan sampel dilakukan dengan metode purposive sampling dan diperoleh jumlah sampel sebanyak 9 perusahaan dengan total 45 observasi. Pengolahan data menggunakan software EViews versi 12. Hasil uji estimasi model menunjukkan penggunaan fixed effect model (FEM) sebagai metode analisis regresi. Hasil analisis regresi menunjukkan bahwa secara parsial firm size dan likuiditas tidak berpengaruh signifikan terhadap cash holding. Sedangkan, profitabilitas berpengaruh secara signifikan terhadap cash holding. Secara simultan menunjukkan bahwa firm size, likuiditas, dan profitabilitas berpengaruh signifikan terhadap cash holding. Hasil koefisien determinasi dari ketiga variabel independen mempengaruhi cash holding sebesar 82,61%, sedangkan 17,39% dapat dijelaskan oleh faktor-faktor lain diluar penelitian.