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ANALISIS PUBLIKASI DAN LAPORAN KEUANGAN LAZISMU BERDASARKAN PSAK NO. 45 (STUDI KASUS LAZISMU MENTENG JAKARTA PUSAT) Haryanto, Agung; Yeni, Fatma
Jurnal Ekonomi Islam Vol 10 No 2 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof Dr Hamka

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Abstract

Cheng, Q., Y. Cho, and H. Yang. Financial reporting changes and the internal information environment: Evidence from SFAS 142. Review of Accounting Studies 23: 347-83. 2018. Cho, Y. J., Segment disclosure transparency and internal capital market efficiency: Evidence from SFAS No. 131, Journal of Accounting Research 53: 669-723. 2015, Dewi, N F, Azam dan Yusoff.,Factors influencing the information quality of local government financial statements and financial accountability. Management Science Letters. 2019. E, Adewale dan M. Babajide., corporate governance and quality of financial reporting; Nigeria perspective. International Journal of Education Humanities and Social Science. 2019. Graham, J., M. Hanlon, dan T. Shevlin, Real effects of accounting rules: Evidence from multinational firms? investment location and profit repatriation decisions, Journal of Accounting Research 49: 137-18. 2011 Harahap, Sofyan Syahri. A Statement of Basic Accounting Theory (ASOBAT). Penerbit PT Raja Grafindo Persada. Jakarta. 2007 Heitzman, Shane, dan Huang., Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits. 2018. Martani, Dwi, et al., Akuntansi Keuangan Menengah Berbasis PSAK. Jakarta: Salemba Empat. 2012 Safkur, dkk., The Effect of Quality Financial Reporting on Good Governance: 2146-4138. 2019 Sanchez dan Ferrero.,Corporate Reputation As A Consequence Of Financial Reporting Quality. International Management & Economics Frontiers. 2016 Shroff, N., Corporate investment and changes in GAAP, Review of Accounting Studies 22: 1-63. 2017  Suwardjono. Teori Akuntansi: Perekayasaan Pelaporan Keuangan. Yogyakarta: BPFEYogyakarta. 2006. Wang, Cao dan Ye. Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment. 2016
DETERMINAN DEPOSITO VALUTA ASING DI BANK SYARIAH MANDIRI (BSM) PERIODE 2008-2016 Haryanto, Agung; Rahmatia, Diska
Ekonomi Islam Vol. 8 No. 02 (2017): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

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The purpose of this study is to analyze the exchange rate, inflation, Gross Domestic Product (GDP), and the interest rate of commercial bank deposits on the amount of demand for foreign currency deposits in Bank Syariah Mandiri. The approach in this research is quantitative by using quarterly data from the year 2008 until 2016. The method of analysis in this research is Multiple Linear Regression which processed by using SPSS 20.0 and Microsoft Excel 2013 software. The result of the analysis shows that partially exchange rate, GDP, and the interest rate on deposits of commercial banks have an effect on foreign currency deposits, while the inflation variable has no effect. While simultaneously variables of the exchange rate, inflation, GDP, and interest rate of commercial bank deposit influence to foreign exchange deposit equal to 82,4%, and the rest 17,6% influenced by other variables not included in this research model.
DETERMINAN NON PERFORMING FINANCING SEKTOR KONSTRUKSI PADA PERBANKAN SYARIAH PERIODE 2010 - 2017 Haryanto, Agung; Kurniawan, Agus
Ekonomi Islam Vol. 9 No. 2 (2018): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

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Abstract

The aim of this research is to analyze the determinant of construction's non-performing financing in short-term and long-term. This research used Vector Error Correction Model (VECM). The result shows that in short-term CAR at the first until fourth lag, Inflation at the first until third lag, IPI at the first until third lag, and Foreign Debt at the third until fifth lag has a significantly positive effect to Construction's Non-Performing Financing. FDR at the third and fourth lag and Exchange Rate at the first lag have a significantly negative effect on Construction's Non-Performing Financing. Meanwhile, in long-term FDR, CAR, Inflation, and IPI have a significantly positive effect on Construction's Non-Performing Financing. Exchange Rate and Foreign Debt have no significant effect on Construction's Non-Performing Financing. Keywords: FDR, CAR, Inflation, IPI, Exchange Rate, Foreign Debt, Construction's Non-Performing Financing, VECM.
DETERMINAN DEPOSITO VALUTA ASING DI BANK SYARIAH MANDIRI (BSM) PERIODE 2008-2016 Haryanto, Agung; Rahmatia, Diska
Ekonomi Islam Vol. 8 No. 02 (2017): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze the exchange rate, inflation, Gross Domestic Product (GDP), and the interest rate of commercial bank deposits on the amount of demand for foreign currency deposits in Bank Syariah Mandiri. The approach in this research is quantitative by using quarterly data from the year 2008 until 2016. The method of analysis in this research is Multiple Linear Regression which processed by using SPSS 20.0 and Microsoft Excel 2013 software. The result of the analysis shows that partially exchange rate, GDP, and the interest rate on deposits of commercial banks have an effect on foreign currency deposits, while the inflation variable has no effect. While simultaneously variables of the exchange rate, inflation, GDP, and interest rate of commercial bank deposit influence to foreign exchange deposit equal to 82,4%, and the rest 17,6% influenced by other variables not included in this research model.
DETERMINAN NON PERFORMING FINANCING SEKTOR KONSTRUKSI PADA PERBANKAN SYARIAH PERIODE 2010 - 2017 Haryanto, Agung; Kurniawan, Agus
Ekonomi Islam Vol. 9 No. 2 (2018): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to analyze the determinant of construction's non-performing financing in short-term and long-term. This research used Vector Error Correction Model (VECM). The result shows that in short-term CAR at the first until fourth lag, Inflation at the first until third lag, IPI at the first until third lag, and Foreign Debt at the third until fifth lag has a significantly positive effect to Construction's Non-Performing Financing. FDR at the third and fourth lag and Exchange Rate at the first lag have a significantly negative effect on Construction's Non-Performing Financing. Meanwhile, in long-term FDR, CAR, Inflation, and IPI have a significantly positive effect on Construction's Non-Performing Financing. Exchange Rate and Foreign Debt have no significant effect on Construction's Non-Performing Financing. Keywords: FDR, CAR, Inflation, IPI, Exchange Rate, Foreign Debt, Construction's Non-Performing Financing, VECM.
Gambaran Tingkat Pengetahuan Keluarga Tentang Sistem Triage Di IGD RSUD Ir. Soekarno Sukoharjo Supristyani, Her; Enggalita, Desanti Agustina; Faozi, Ekan; Haryanto, Agung
Jurnal Ners Vol. 8 No. 2 (2024): OKTOBER 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v8i2.24560

Abstract

Instalasi Gawat Darurat (IGD) adalah salah salah satu dari berbagai layanan yang disediakan rumah sakit yang memberikan pertolongan pertama dan menjadi pintu pertama masuknya pasien dalam kondisi gawat darurat, dengan tujuan memberikan pelayanan kesehatan yang maksimal kepada pasien dengan cepat dan tepat, serta terpadu dengan penanganan kegawatdaruratan supaya tidak sampai terjadi kematian ataupun kecacatan kecacatan. Triasi merupakan sebuah system yang berguna untuk menyeleksi ataupun mengelompokkan pasien sesuai system yang diterapkan dalam menyeleksi ataupun mengelompokkan pasien berdasarkan tingkat kegawatdaruratannya. Tindakan ini sesuai dengan prioritas ABC adalah airways, breathing, dan circulation. Pemahaman keluarga berkenaan dengan sistem triage menjadi sumber permasalahan yang kerap ditemui perawat, dokter dan tim kesehatan lain dalam memberi pelayanan sewaktu di IGD. Pendekatan dalam penelitian ini menggunakan kuantitatif dengan desain cross sectional yakni sebuah penelitian analitik yang dilaksanakan dengan tujuan untuk mengadakan penelitian mengenai gambaran tingkat pengetahuan keluarga pasien terhadap sistem triage. Dalam penelitian ini sampelnya berjumlah 37 responden. Hasil penelitian ini memperlihatkan jika sebagian besar keluarga mempunyai pengetahuan yang tergolong cukup sejumlah 18 (48.6%) responden, kemudian yang tergolong baik sejumlah 9 (24.3%). kesimpulan karakteristik responden usia terbanyak adalah kelompok usia 31-40 tahun dengan Pendidikan mayoritas SMA/SMK dan pekerjaan mayoritas swasta.
Studi Kasus: Penerapan Terapi Musik dan Biblioterapy Untuk Mengurangi Kecemasan Anak Saat Diberikan Terapi Intravena Luthfiah, Rafifah; Rahmawati, Nur Annisa; Faozi, Ekan; Haryanto, Agung
Jurnal Ners Vol. 9 No. 1 (2025): JANUARI 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jn.v9i1.31542

Abstract

Hospitalisasi merupakan peristiwa yang sering menimbulkan pengalaman traumatik khususnya pada pasien anak yang menyebabkan terjadinya kecemasan. Salah satu upaya yang dapat dilakukan untuk mengurangi kecemasan pada anak yaitu dengan mengalihkan perhatian pada musik dan buku cerita bergambar. Musik yang paling bermanfaat bagi kesehatan seorang pasien yaitu jenis musik klasik. Biblioterapi adalah aktivitas menggunakan buku yang sesuai dengan usia dalam terapi pengobatan, Biblioterapi dengan buku cerita efektif terhadap penurunan Tingkat Kecemasan Efek Hospitalisasi pada Anak Prasekolah. Tujuan: mengetahui pengaruh terapi musik dan biblioterapi untuk mengurangi kecemasan pada anak sebelum mendapatkan terapi intravena di IGD RSUD Ir. Soekarno Sukoharjo. Metode: Desain penelitian ini menggunakan deskriptif studi kasus. Populasi dalam penelitian ini merupakan pasien anak usia 3-12 tahun yang dirawat di Instalasi Gawat Darurat RSUD Ir. Soekarno Sukoharjo. Penelitian ini terdiri atas 5 responden, Alat pengumpulan data menggunakan lembar observasi HAM-A. Hasil: Hasil analisis statistic menunjukkan uji Wilcoxon dari 5 responden diketahui terdapat 4 responden (80%) yang mengalami penurunan kecemasan setelah diberikan terapi music dan 1 responden kecemasannya menetap. Kesimpulan: Terdapat perbedaan Penurunan Kecemasan Anak Usia 3-12 Tahun yang diberikan Terapi Intra Vena di IGD sebelum dan sesudah diberikan terapi music.
MOTIF DETECTION IN INDONESIAN HAND-WOVEN FABRICS USING MATLAB Haryanto, Agung; Purnomosari, Endah; Mulyani, Wiwiek Eka; Abdullah, Fadil; Putra, Valentinus Galih Vidia; Kusrianto, Adi
Jurnal Inkofar Vol 9, No 1 (2025)
Publisher : Politeknik META Industri Cikarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46846/jurnalinkofar.v9i1.439

Abstract

In our study, we developed an automated system for identifying Indonesian woven fabric motifs using MATLAB-based image processing. Procedures included obtaining visuals, enhancing quality, constructing a regional dataset, extracting features, measuring similarity, and analyzing colors. Correlation assessments enabled precise motif identification, while tailored color analysis improved similarity accuracy. The algorithm demonstrated effective recognition performance using dataset references. This approach offers a practical solution for cultural preservation, providing faster and more consistent results than manual evaluation
PROSES PENYEMPURNAAN KAIN POLYESTER DENGAN PENAMBAHAN RESIN PVAC A501 BERDASARKAN VARIASI KONSENTRASI RESIN PADA EFEK PEGANGAN (HANDFEEL) Kusumadewi, Afriani; Haryanto, Agung; Abdullah, Fadil
Jurnal Inkofar Vol 9, No 1 (2025)
Publisher : Politeknik META Industri Cikarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46846/jurnalinkofar.v9i1.442

Abstract

Penyempurnaan tekstil menggunakan senyawa resin merupakan salah satu usaha untuk memperbaiki sifat serat yang kurang dikehendaki. Penyempurnaan resin ini termasuk penyempurnaan kain secara kimiawi karena menggunakan zat kimia seperti resin sintetik. Bahan ini dapat digunakan secara eksternal dan internal, pada penggunaan eksternal senyawa resin hanya menempel atau terserap pada permukaan bahan saja. Hasil dan pembahasan pengamatan ini terdiri dari dua jenis variabel: variabel dependen dan independen. Dalam pengamatan ini, variabel dependen adalah mesin finishing stenter, sedangkan variabel independen adalah variasi resin terhadap kain polyester. Pada tulisan ini, disajikan data pengamatan yang diperoleh dari hasil variasi resin 60 gram/liter, 80 gram/liter dan 100 gram/liter. Analisis yang akan dilakukan adalah untuk memberikan gambaran seberapa jauh pengamatan mengenai pengaruh konsentrasi variasi resin pada proses finishing dengan mesin stenter terhadap hasil gramasi kain, hasil pengujian ketebalan kain dan efek handfeel yang ditimbulkan.
ANALISIS PUBLIKASI DAN LAPORAN KEUANGAN LAZISMU BERDASARKAN PSAK NO. 45 (STUDI KASUS LAZISMU MENTENG JAKARTA PUSAT) Haryanto, Agung; Yeni, Fatma
Ekonomi Islam Vol. 10 No. 2 (2019): Jurnal Ekonomi Islam Fakultas Agama Islam UHAMKA
Publisher : Universitas Muhammadiyah Prof DR HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to conduct an analysis related to the publication and preparation of financial statements of LAZISMU based on Statement of Financial Accounting Standards (PSAK) No. 45. The method used in this study is descriptive quantitative. Based on the results of the interview, it was reported that the financial statements were published in a comparative way, the aim being that users of financial statements could compare the performance of LAZISMU with the previous year. The researcher found that the annual report was still a general description related to the amount of fund distribution and the parties receiving the funds. Published reports should be in the form of nominal of each fund channeled. Furthermore, based on the explanation from the financial manager, it was stated that the financial statements of LAZISMU were no longer using PSAK No. 45 but have already switched to PSAK No. 109. This means that the preparation of financial statements of LAZISMU has used the most appropriate standard of preparation. Keyword: Financial Report, Zakat Institution, PSAK No.109