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ANALISIS PERBANDINGAN KINERJA KEUANGAN BUS DAN UUS ANTARA SEBELUM DAN SELAMA PANDEMI COVID-19 Asmirawati, Asmirawati; Kurniati, Mia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 8, No 2 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i2.4332

This study aims to analyze the financial performance of Islamic commercial banks and Islamic business units between before and during the pandemic. This study uses an analysis of the soundness of banks known as CAMEL, which is proxied into the ratio of CAR, NPF, ROA, BOPO and FDR. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of two or more properties and objects studied in a certain frame of mind. This study uses monthly financial reports in 2019-2020. The population of this research is Islamic commercial banks and Islamic business units that issue monthly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show significant differences in the CAR ratio of Islamic commercial banks, NPF of Islamic commercial banks and Islamic business units, BOPO of Islamic business units, and FDR of Islamic commercial banks. Meanwhile, there was no significant difference between before and during the pandemic for the ROA of Islamic commercial banks and Islamic business units, BOPO of Islamic commercial banks, and FDR of Islamic business units.

ANALISIS PERBANDINGAN KINERJA KEUANGAN BUS DAN UUS ANTARA SEBELUM DAN SELAMA PANDEMI COVID-19 Asmirawati Asmirawati; Mia Kurniati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 8 No. 2 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i2.4332

This study aims to analyze the financial performance of Islamic commercial banks and Islamic business units between before and during the pandemic. This study uses an analysis of the soundness of banks known as CAMEL, which is proxied into the ratio of CAR, NPF, ROA, BOPO and FDR. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of two or more properties and objects studied in a certain frame of mind. This study uses monthly financial reports in 2019-2020. The population of this research is Islamic commercial banks and Islamic business units that issue monthly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show significant differences in the CAR ratio of Islamic commercial banks, NPF of Islamic commercial banks and Islamic business units, BOPO of Islamic business units, and FDR of Islamic commercial banks. Meanwhile, there was no significant difference between before and during the pandemic for the ROA of Islamic commercial banks and Islamic business units, BOPO of Islamic commercial banks, and FDR of Islamic business units.

DAMPAK MERGER DAN AKUISISI TERHADAP KINERJA KEUANGAN PERUSAHAAN Mia Kurniati; Asmirawati Asmirawati
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 3 No 2 (2021): Jurnal Capital: Kebijakan Ekonomi, Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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

Abstract This study aims to analyze the impact of mergers and acquisitions on the financial performance of publicly traded companies listed on the Indonesian stock exchange that conducted mergers and acquisitions from 2006 to 2015. This study uses six financial ratios, namely return on equity (ROA), net profit margin (NPM), quick ratio (QR), debt to asset ratio (DAR), total asset turn over (TATO) and price earning ratio (PER). The analytical method used in this research is nonparametric analysis using the Wilcoxon rank test. The Wilcoxon rank test is a nonparametric analysis that compares two paired samples. This study compares the company's financial performance one year before mergers and acquisitions with one year after mergers and acquisitions. The results showed that there were significant differences in the ROA and NPM values. Then on the values of QR, DAR, TATO and PER there is no significant difference between before and after mergers and acquisitions.

Efek Merger Dan Akuisisi Terhadap Kinerja Keuangan Perusahaan Go Public Mia Kurniati; Asmirawati Asmirawati
JPS (Jurnal Perbankan Syariah) Vol 3 No 1 (2022): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v3i1.473

This study aims to show the financial performance of companies listed on the Indonesian stock exchange before and after mergers and acquisitions. This study uses a quantitative approach, with the population being all companies listed on the Indonesian stock exchange. The sampling technique uses purposive sampling to obtain a total sample of 45 companies. This study uses six financial ratios, namely, return on equity (ROA), net profit margin (NPM), quick ratio (QR), debt to asset ratio (DAR), total asset turnover (TATO), and price earning ratio (PER). Data analysis using the Wilcoxon rank test. The results showed significant differences in the ROA and NPM values before and after mergers and acquisitions were carried out. Then the value of QR, DAR, TATO, and PER is no significant difference before and after mergers and acquisitions. This study can be a reference for company owners in making decisions for mergers and acquisitions of companies.

SOSIALISASI DALAM RANGKA MENUMBUHKAN KEWIRAUSAHAAN DIGITAL PADA SISWA DI SMA ISLAHIL ATHFAL KECAMATAN RUMAK KABUPATEN LOMBOK BARAT Yuliandari, Rini; Pahmi, Saepul; Kurniati, Mia
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 2 (2025): Devote : Jurnal Pengabdian Masyarakat Global, Juni 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i2.3957

The aim of service is to grow and develop an entrepreneurial spirit and provide understanding in carrying out entrepreneurship by conducting entrepreneurial outreach. This Community Service target is students who are in the third grade, and they will soon graduate from school. Namely at Islahil Athfal High School and the service team involved in this activity were 5 lecturers and 5 students. The method used in this community service activity is the lecture method which is supported by effective presentation techniques. Apart from that, the socialization activity for each material will be followed by a question-and-answer session and discussion which can take the form of a Focus Group Discussion (FGD), and also involve interactive educational games or games. In this socialization, the output target to be achieved is for partners to have understanding and knowledge about entrepreneurship and how to use digital technology in entrepreneurship. This is due to the fact that Generation Z at Islahil Athfal High School, most of whom are technologically literate, but their use is still limited to entertainment, online games and social media. In fact, if they can make maximum use of this technology, it can become a source of income. The results of this service activity show that participants gained understanding knowledge about digital marketing. This is proven by the high enthusiasm of the participants in taking part in this Community Service, which is reflected in the questions asked by the participants and their understanding of the actions that need to be taken after this counseling.

PEMANFAATAN LAPORAN KEUANGAN BERBASIS APLIKASI “SIAPIK” PADA USAHA TERNAK AYAM PETELUR UD. SUKE KEDIRI LOMBOK BARAT Nuada, I Wayan; Oktiani, Asri; Kurniati, Mia
Masyarakat: Jurnal Pengabdian Vol. 2 No. 2 (2025)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/m-jp.v2i2.473

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku UMKM dalam pengelolaan keuangan melalui pemanfaatan aplikasi SIAPIK. Sasaran kegiatan adalah UD. Suke, usaha ternak ayam petelur di Kecamatan Kediri, Lombok Barat. Kegiatan dilaksanakan pada 9 Juni 2025 dengan menggunakan metode partisipatif yang terdiri dari empat tahap utama: (1) observasi awal untuk mengidentifikasi kondisi pencatatan keuangan mitra, (2) pelatihan mengenai akuntansi dasar dan pentingnya laporan keuangan, (3) demonstrasi dan simulasi langsung penggunaan aplikasi SIAPIK dengan data usaha mitra, serta (4) pendampingan personal dan monitoring untuk memastikan keberlanjutan praktik pencatatan digital. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman mitra terhadap pentingnya pencatatan keuangan dan kemampuan teknis dalam mengoperasikan aplikasi. Mitra berhasil mencatat transaksi harian secara digital, menyusun laporan laba rugi dan neraca, serta menggunakan data tersebut dalam pengambilan keputusan usaha. Implikasi dari kegiatan ini mencakup peningkatan literasi keuangan dan digital, transformasi pengelolaan usaha dari cara manual ke sistem berbasis aplikasi, serta terciptanya tata kelola usaha yang lebih transparan dan akuntabel. Keberhasilan ini menunjukkan bahwa pendekatan edukatif berbasis teknologi dan pendampingan intensif dapat menjadi strategi efektif dalam pemberdayaan UMKM di tingkat lokal.

Sosialisasi Membangun Kemandirian Finansial Santri melalui Literasi Akuntansi Dasar pada Pondok Pesantren Nurmadani NW Montong Lisung Kurniati, Mia; Putri, Tutik Sukmalasari; Sutrianingsih, Sutrianingsih
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 4 (2025): Oktober: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i4.2489

This community service program aims to improve the basic accounting literacy of the students (santri) at Pondok Pesantren Nurmadani NW Montong Lisung as a strategic effort to strengthen their financial independence. The program was initiated in response to the limited understanding of systematic financial management among santri, despite their involvement in various economic activities within the pesantren, such as the cooperative, canteen, and student organizations. The activities were carried out through four main stages: needs assessment, socialization of basic accounting concepts, financial record-keeping training, and evaluation accompanied by follow-up assistance. Interactive learning methods and experiential learning approaches were applied to ensure that participants not only understood theoretical concepts but were also able to practice them directly. The results showed a significant increase in the santris’ knowledge of the basic accounting equation, general journal, ledger posting, and preparation of simple financial statements. In addition to improved knowledge, there was also a positive shift in attitudes toward the importance of transparency, accountability, and sound financial governance. Several pesantren units began implementing the financial recording formats introduced during the training. Overall, this program successfully enhanced the technical skills and financial awareness of the santri and contributed to strengthening the pesantren’s financial management practices in a more professional and sustainable manner.

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