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All Journal Falah : Jurnal Ekonomi Syariah Jurnal Riset Bisnis dan Manajemen Kajian Akuntansi
Pramono, Irena Paramita
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Economics, Econometrics & Finance

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Analisis Pendapatan Non Halal Perbankan Syariah Di Indonesia: Sumber Dan Penggunaannya Hartanto, Rudy; Pramono, Irena Paramita; Purnamasari, Pupung
Falah: Jurnal Ekonomi Syariah Vol 4, No 2 (2019): Vol 4, No 2 Agustus 2019
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.493 KB) | DOI: 10.22219/jes.v4i2.10087

Abstract

The existence of the regulation for Islamic banking causes it to conduct its activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions in each country. This means that non-halal sources of income cannot be avoided, by the way of the transaction is done. This research aims to analyze on the sources of income and its distribution of the non-halal funds of Islamic Banks in Indonesia. This research is quantitative. The method of collecting data documentation uses data from 2015-2017 with a total sample of 102 Islamic banks. The results show that there were differences in the average non-halal funds of Islamic Commercial Banks with Islamic Business Unit Bank. In addition, this study shows that Islamic commercial bank tends to have non-halal funds bigger than Islamic Business Unit Bank. On the other hand, the result shows that non-halal funds sources in the banking industry are dominated by interest income from another conventional bank and the using of non-halal funds is dominated by social activities.
OWNER DEMOGRAPHICS INFLUENCE KNOWLEDGE OF SELLING PRICE DETERMINATION Halimatusadiah, Elly; Rosdiana, Yuni; Mardini, Riyang; Pramono, Irena Paramita
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.5437

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, especially in West Java Province. However, the main challenge faced by MSMEs is a lack of knowledge about accounting and cost management, including calculating the Cost of Goods Production and overhead costs, which influence the determination of product selling prices. This research aims to analyze the influence of MSME Owner Demographics on knowledge of selling price determination. The research methodology uses a verification method with a quantitative approach. The research population was all MSME owners in West Java Province, with samples taken using a purposive sampling technique. Primary data was obtained through a closed questionnaire with a Likert scale, which included questions about owner demographics, knowledge of COGS, overhead costs, and determining product selling prices. Data analysis was carried out using linear regression to test the influence of the independent variable on the dependent variable. Convergent and discriminant validity as well as construct reliability have been tested and show that all indicators and constructs in this model are valid and reliable. The results of the research show that Owner Demographics of MSMEs influence knowledge of selling price determination. Keywords          : COGS, Determining Selling Prices, MSMEs, Overhead Costs, Owner Demographics.
MSME LOAN REPAYMENT PERFORMANCE BASED ON BUSINESS OWNERS’ DEMOGRAPHICS AND BUSINESS CHARACTERISTICS Lasmanah, Lasmanah; Pramono, Irena Paramita
Jurnal Riset Bisnis dan Manajemen Vol. 18 No. 2 (2025): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v18i2.24329

Abstract

Micro, small, and medium enterprises (MSMEs) have made substantial substantial contributions to both global and local economies over an extended period. Academics must painstakingly examine and comprehend the relevance of the issues faced by micro and small enterprises to obtain a comprehensive knowledge. The challenge of financial access can stem from both demand and supply aspects, with particular emphasis on this subject. Financial institutions frequently exhibit reluctance in extending financial support to micro, small, and medium enterprises (MSMEs) owing to the intrinsic risks associated with these transactions. Microfinancing is often linked to significant risk due to the potential for borrower default on loans. Acknowledges the substantial impact of owners on the decision-making process, particularly with financial issues. This study seeks to examine the influence of the demographics of firm owners and the attributes of micro and small enterprises on the loan repayment challenges encountered by MSMEs. This research seeks to furnish practitioners with an in-depth comprehension of the demographic trends and characteristics of micro and small firm owners that affect the challenges associated with loan repayment. Furthermore, it seeks to enhance understanding of the challenges f aced by these enterprises. The findings from the Structural Equation Modelling (SEM) Partial Least Squares (PLS) analysis indicated that the latent variables, particularly owner demographics, significantly influence loan repayment challenges. Nonetheless, it has been demonstrated that business characteristics do not substantially influence loan repayment challenges.
Co-Authors Elly Halimatusadiah Lasmanah, Lasmanah Pupung Purnamasari Riyang Mardini Rosdiana, Yuni Rudy Hartanto