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Faktor–Faktor Yang Mempengaruhi Non Performing Loan Pada Bank Bumn Di Indonesia Tahun 2017–2021 Putri, Nurul Wulandari; Nurfaizah, Voni
JPA : Journal of Public Accounting Vol 2, No 2 (2022): Journal of Public Accounting Vol. 2 No. 2, Desember 2022
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/jpa.v2i2.4342

Abstract

Perbankan memiliki pengaruh yang cukup besar bagi sistem perekonomian di suatu negara. Kredit bermasalah menjadi salah satu risiko kredit yang harus dihadapi oleh bank terkait dengan kegiatan penyaluran kredit. Untuk menunjukan tingkat kredit bermasalah, Non Performing Loan merupakan rasio yang menunjukan kemampuan bank dalam mengelola kredit bermasalah yang disebabkan oleh faktor internal dan faktor eksternal.Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), dan Biaya Operasi Pendapatan Operasi (BOPO) terhadap Non Performing Loan pada bank BUMN di Indonesia tahun 2017 – 2021. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dengan menggunakan data sekunder berupa laporan keuangan dari keempat bank BUMN seperti PT Bank BTN (Persero) Tbk, PT Bank BNI (Persero) Tbk, PT Bank BRI (Persero) Tbk, PT Bank Mandiri (Persero) Tbk yang diolah dengan menggunaka analisis data regresi linear berganda, uji asumsi klasik, dan pengujian hipotesis dengan menggunakan SPSS 25. Hasil dari penelitian ini adalah secara simultan CAR, LDR dan BOPO berpengaruh terhadap NPL. Secara parsial variabel CAR tidak berpengaruh positif terhadap NPL hal ini terlihat dari pengujian yang dilakukan dimana nilai signifikan t berada di angka 0,280 angka tersebut berada diatas atau lebih besar dari 0,05 dengan nilai koefisien regresi 0,067, variabel LDR tidak berpengaruh negatif terhadap NPL hal ini terlihat dari nilai t signifikan sebesar 0,382 lebih besar daripada 0,05 dengan nilai koefisien regresi sebesar -0,012. sedangkan variabel BOPO berpengaruh signifikan positif terhadap NPL pada bank BUMN di Indonesia tahun 2017 – 2021 hal ini dapat dilihat dari nilai t signifikan sebesar 0,00 lebih kecil daripada 0,05 dengan nilai koefisien 0,79.
Islamic Economic Perspectives on Global Economic Integration: A Theoretical Framework Putri, Nurul Wulandari; Prabuwono, Anton Satria
Jurnal Internasional Ekonomi Islam Vol 7 No 01 (2025): International Journal of Islamic Economics
Publisher : The Postgraduate of Institut Agama Islam Negeri Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/ijie.v7i01.10302

Abstract

Introduction: Globalization certainly has a significant impact on the lives of Indonesian people. This impact includes two aspects, namely positive and negative. The influence of globalization has also penetrated all areas of life, including politics, economics, thought, and socio-cultural life. With its concept of Sharia economics, Islam is present at the right time and is warmly welcomed by the community. Islamic economics seems to be at least considered an alternative answer to the chaos of economic globalization. Objective: This study examines whether Islamic Economics can be an alternative answer to the increasingly complex chaos of economic globalization. Method: This study uses Library Research, commonly called a literature review. The data is obtained from various related literature, which is classified and analysed using a critical philosophical approach. Result: The results show that the concept of Islamic economics aims to achieve Maqasid Shari'ah, which includes the fulfilment of five basic needs (al-ḍaruriyat al-khams), namely the protection of religion, soul, mind, offspring, and property. To achieve this goal, steps that need to be taken include revitalization of the human element, reduction of wealth concentration, economic restructuring, and fiscal restructuring. Implication: This research provides an understanding that Islamic economics has the potential to be an effective alternative in dealing with the inequalities and challenges posed by the global economy.
Implementasi Beragama Di Era Digital Pada Generasi Z Sebagai Upaya Preventif Intoleran di Indonesia Putri, Nurul Wulandari
Moderatio: Jurnal Moderasi Beragama Vol. 3 No. 2 (2023): Moderatio: Jurnal Moderasi Beragama
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat of Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/moderatio.v3i2.8515

Abstract

The problem of intolerance in Indonesia is starting to show a different pattern. Starting from the desecration of religious symbols, religious figures, places of worship and various other patterns, cases related to intolerance in Indonesia often occur, especially during political times like today, where making the slightest difference will cause problems. The purpose of this scientific work is to describe how to implement religious moderation in the digital era in Generation Z. This research uses a qualitative research approach, where research and understanding are based on methods that investigate social phenomena and human problems. In this research, researchers create a complex picture, examine words, detailed reports and conduct studies in natural situations. The data source used is secondary data obtained from document studies and journals related to this research. The conclusion in this case is that the implementation of religious moderation in this digital era is very supportive so that this form of religious moderation can be socialized properly and correctly, both through offline and online socialization. Generation Z is a generation that is aware of social media, where it is very easy for them to communicate and spread things, so it is necessary to have a role for Generation Z so that this attitude of intolerance can be suppressed through socialization on social media.
Mosque Accounting Management as a Solution to Transparency and Public Accountability at the Al-Barokah Mosque, Tegal Regency Safitri, Dian; Putri, Nurul Wulandari
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 6 No. 2 (2024): July 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v6i2.2274

Abstract

A mosque is a facility whose location and role are very strategic in Islam. Mosques can not only be used as places of worship but also for other social activities. However, in reality, places of worship are only used as places for the implementation or practice of ritual worship such as prayers, prayers and dikir. Mosques play an important role and therefore mosques are as strategic as other public sector organizations. It is also important to pay attention to accountability and transparency in managing mosque finances. Mosque managers must fulfill their responsibilities, carry out financial management well, and record and report the mosque's financial management clearly. There is also a need for transparency in financial transactions in managing mosque finances. The funds managed by the mosque are entrusted by the people for the common benefit, so the financial management of the mosque must be carried out with full responsibility and transparency
Development of a Mosque Accounting Information System (SIMAS) at the Al-Ishlah Wall Mosque Adiwerna Tegal Mar’atusholihah, Rufaidah; Putri, Nurul wulandari
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 6 No. 2 (2024): July 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v6i2.2306

Abstract

Mosque finances are a phenomenon that has existed for a long time, but in the current digital era, various problems have arisen regarding reporting and transparency. The aim of this research is to design mosque financial bookkeeping based on Interpretation of Financial Accounting Standards (ISAK) 35. This research focuses on developing a mosque accounting information system that is designed in accordance with applicable accounting standards. This research is software research to develop a financial information system for the Al-Ishlah Register Lor Adiwerna Mosque. Data was collected using interview and recording techniques. This system was validated by two mosque treasurers. Data were analyzed using descriptive analysis techniques. Based on the research results, a financial information system was produced that can be used to manage mosque finances
Implementation of User Transaction Services Via E-Money Id- Card as a Means of Payment Transactions (Case Study of the Muhammadiyah Zaenab Masykur Islamic Boarding School) Istiyah, Iin; Putri, Nurul Wulandari
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 6 No. 2 (2024): July 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v6i2.2307

Abstract

Advances in the financial and banking system in the economy have been able to shift payment methods from using cash to non-cash forms. E-money is currently popular among all groups, including Islamic boarding schools. The aim of this research is to find out how to implement the use of e-money ID-cards at the Zaenab Masykur Islamic boarding school, Adiwerna. This research uses qualitative methods with data sources coming from interviews and observations. The results of this research show that the use of a manual payment system is felt to be less effective so that e-money becomes a solution to simplify transactions, record and report more quickly and practically. The e-money ID-card is included in the open loop category because it functions as a means of payment, it is a chip based registered type because the user's identity and the value of the money in it are recorded on the holder’s card and registerd. Understanding of technology and concerns about system security as well as limitations in the use of T-cards which can only be used in Islamic boarding schools are challenges in using e-money at Islamic boarding school Zaenab Masykur