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All Journal Jurnal Akuntansi Muhammadiyah Measurement : Jurnal Akuntansi JURNAL EKONOMI Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Politala AKMENIKA Journal of Economics and Business UBS Jurnal Cahaya Mandalika Journal Corner of Education, Linguistics, and Literature Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Mahasiswa Ekonomi Syariah (JIMESHA) Journal Of Economic Sciences (Ekuisci) Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Indriyani, Rinni
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA: PENGARUH CAR, NPF, FDR, INFLASI, DAN BI RATE Laela, Nur; Indriyani, Rinni; Sari, Fitriya
Jurnal Riset Akuntansi Politala Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i3.596

Abstract

SThis study aims to analyze and measure the impact of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Inflation, and BI Rate on the profitability of Islamic Commercial Banks (BUS) in Indonesia. This study adopts a quantitative approach, using panel data which is then processed through multiple linear regression. Partially, the main findings indicate that NPF significantly affects profitability negatively, while FDR has a significant positive correlation. Meanwhile, the CAR, Inflation, and BI Rate variables were found to have no significant effect. The result of this research are expected to enrich the Islamic finance literature and provide practical input for banking management in making strategic decisions to achieve optimal and sustainable financial performance.
PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT UMUM UNIVERSITAS MUHAMMADIYAH CIREBON Surono, Surono; Indriyani, Rinni; Ciptaningsing, Rokhmah Agus; Muzayyanah, Muzayyanah
JURNAL EKONOMI Vol. 13 No. 1 (2023): Jurnal Ekonomi - Februari 2023
Publisher : JURNAL EKONOMI

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Abstract

Activity Based Costing method is a method for determining production costs to provide precise and accurate information. This study aims to determine the rate of inpatient services that have been applied by the General Hospital of the Muhammadiyah University of Cirebon and compared with the Activity Based Costing (ABC) method. The data source used is primary data, namely data obtained by direct observation at the Muhammadiyah University Hospital Cirebon and conducting direct interviews with the management and a number of personnel who are related to this research. The data analysis technique that uses in this thesis is by using Activity Based Costing method in determining the tariff for inpatient services at the Muhammadiyah University Hospital Cirebon. The results of the calculation of the activity based costing method at the Muhammadiyah University Hospital Cirebon are: for VIP class Rp.728.953, class I Rp. 427,876, class II Rp. 425,790, and class III Rp. 371,810. The difference between the traditional method and the activity based costing method in the VIP class is a difference of Rp. 328,953, class I Rp. 152.876, class II Rp. 275,790, and class III Rp. 271,810.
Co-Authors Adeline, Rahma Adrizky, Salsabil Nailla Aizzudin, Muhamad Ciptaningsing, Rokhmah Agus Djadjuli, M Djadjuli, Mohamad Djajuli, M Fitriya Sari Hafizhah, Naila Azfa Itat Tatmimah Komala, Safitri Ratna Maulana, Moch. Ganjar Michael Fanji Suyatno Mohamad Djadjuli Muzayyanah Muzayyanah MUZAYYANAH MUZAYYANAH, MUZAYYANAH Nadhir, Muhammad Ningsih, Tiara Putri Azizah nur laela Nurdilasari, Siti Pertiwi, Widjia Putri, Rani Cahya Rinni Indriyani Sari , Fitriya Sari, Fitriya Surono Surono Suyatno, Michael Fanji Syafiq, Achwan Muhammad tatmimah, Itat