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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Fairness
Puspita, Lisa Martiah Nila
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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FAKTOR YANG MEMPENGARUHI PEMBIAYAAN BERMASALAH GOLONGAN BERPENGHASILAN TETAP Kanda, Pajri; Saiful, Saiful; Puspita, Lisa Martiah Nila
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.027 KB) | DOI: 10.33369/fairness.v6i1.15114

Abstract

The aim of this reaserch is to analyze the the influencing of fraud, poor management, internal problem between debtor and the company, Bad debtor attitude, abuse installments by coordinator on financing performance problems of fix income group debtors of Islamic bank.By using cluster sampling method, the 100 respondents were selected as a sample of the study. Using logistic regression analysis, this study found that fraud and debtor attitude influence on financing performance of fix income debtors. It mean that both fraud and debtor attitude can used to predict the non performing financing of fix income debtors in Islamic Bank. This study also found that poor management, internal problem between debtor anda the company and abuse installments by coordinator are not influence on financing performance problems of fix income group debtors.
KARAKTERISTIK KEUANGAN SEKOLAH DAN PENGAWASAN TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN SEKOLAH KEJURUAN DI BENGKULU UTARA Minarti, Aznia; Fadli, Fadli; Puspita, Lisa Martiah Nila
JURNAL FAIRNESS Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.662 KB) | DOI: 10.33369/fairness.v7i3.15188

Abstract

This research aims is to determine the school financial characteristics and supervision on the effectiveness of financial management of Vocational School in North Bengkulu. In this study the object of research is the school treasurer, treasurer committee, Chairman of Komita, and principal. Characteristics of school finance at are good or run according to the rules. Monitoring of financial management is also indispensable in the financial management of vocational schools. The results of the study indicate that the respondents' answers tend to agree to some point of activity carried out by the principal, school committee, treasurer, etc. The school financial management process should be efficient, cost-effective and financially appropriate, financial management must be well-directed and controlled in accordance with the original plan, program/activity, be open or transparent, and wherever possible using the capability/revenue outcome of funds which has been targeted through the previous plan is quite possible, so that the effectiveness of financial management can work well.
PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI MANAJER KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Pratiwi, Wallensy Septi; Nurazi, Ridwan; Puspita, Lisa Martiah Nila
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.098 KB) | DOI: 10.33369/fairness.v8i1.15193

Abstract

The purpose of this research is to analyze the influence of the government’s internal control system, the competence, and the educational background of the financial management officers toward the quality of government of finance report. This research was conducted in the Ministry of Religius Affairs of Bengkulu Province. The populations of this research were all financial management officers from one regional office and 10 districts residing in the Ministry of Religius Affairs of Bengkulu Province which have a working period of more than one year. The data are collected from 100 financial administrators through questionnaires. The data analysis method of this research was multiple linear regressions. The results show that the government’s internal control system, and the competence have a positive effect on the quality of government of finance report. Meanwhile, the educational background does not have effect on the quality of government of finance report. The implication of this research is to produce quality of financial reports at the Ministry of Religius Affairs of Bengkulu Province, conducted with applying the internal control system, and improving employee competency.
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK BENGKULU Utami, Dearsa Putri; Fachruzzaman, Fachruzzaman; Puspita, Lisa Martiah Nila
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.28 KB) | DOI: 10.33369/fairness.v8i1.15194

Abstract

This study aims to evaluate operating profit achievement and analyze financial performance factors of Main Branch of Bank Bengkulu. This type of research uses descriptive qualitative with an association approach. The result shows that the achievement of Main Branch of Bank Bengkulu isn’t achieved due to various factors. The results of the interview concluded the factors that led to the non-achievement of profit is factor of macroeconomic conditions, monetary policy, fiscal policies, competitors, human resources and strategies. The results of the association approach prove that there is a relationship between the profit achievement and employee performance.
PREFERENSI PENGURUS KOPERASI KONVENSIONAL TERHADAP KOPERASI SYARIAH DI PROVINSI BENGKULU Amaliah, Nurul; Puspita, Lisa Martiah Nila; Hanif, Padlim
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11605

Abstract

Penelitian ini bertujuan untuk mengetahui dukungan regulasi, promosi, informasi, tingkat bagi hasil, religiusitas, image dan prospek peluang pasar berpengaruh terhadap preferensi pengurus koperasi konvensional untuk beralih ke koperasi Syariah di Provinsi Bengkulu sebagai populasi dan sampelnya. Metode pengumpulan data dilakukan dengan menyebar kuisioner pada kegiatan pelatihan yang diadakakan oleh Lembaga koperasi Provinsi Bengkulu. Penelitian ini menggunakan regresi linier berganda dengan uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa dukungan regulasi, promosi, informasi dan tingkat bagi hasil tidak berpengaruh signifikan terhadap preferensi pengurus koperasi untuk beralih ke koperasi syariah. Sementara religiusitas, image dan prospek peluang pasar berpengaruh signifikan terhadap preferensi pengurus koperasi untuk beralih ke koperasi syariah. Jumlah penduduk di Provinsi Bengkulu yang menganut agama Islam ada sebanyak 97.67%, tetapi jumlah keberadaan koperasi Syariah hanya 0.042%. Idealnya koperasi syariah lebih banyak dibandingkan koperasi konvensional. Kenyataannya koperasi syariah masih sangat sedikit dibandingkan koperasi konvensional. Oleh karena itu, penelitian ini dapat disimpulkan bahwa pengurus koperasi syariah dapat menggunakan artikel ini sebagai acuan dalam menerapkan prinsip-prinsip Islam dalam menjalankan kehidupan perekonomian. Kata kunci: Preferensi, Koperasi Konvensional, Koperasi Syariah
KUALITAS AUDIT, GREEN INTELLECTUAL CAPITAL, GREEN ACCOUNTING DAN LAPORAN KEBERLANJUTAN Ariani, Lisa; Puspita, Lisa Martiah Nila
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11606

Abstract

Bank dalam pertumbuhannya berkontribusi terhadap keuangan berkelanjutan dengan menyajikan laporan keberlanjutan. Penelitian ini dimaksudkan untuk mengetahui peran kualitas audit dalam memperkuat pengaruh modal intelektual hijau dan akuntansi hijau pada laporan keberlanjutan. Pengambilan sampel berdasarkan berbagai kebutuhan dilakukan dengan teknik purposive sampling. Tercatat sebanyak 31 bank memenuhi kriteria pengambilan sampel selama periode 2020-2022. Alat analisis menggunakan E-views 13 dengan pengujian yang dilakukan terdiri dari uji statistik deskriptif dan uji analisis regresi berganda. Hasil yang ditemukan adalah adanya pengaruh green relasional capital terhadap implementasi laporan keberlanjutan sedangkan green human capital, green struktural capital dan green Accounting tidak berpengaruh terhadap keberlanjutan laporan. Kualitas audit sebagai variabel moderasi tidak mampu memperkuat pengaruh modal intelektual hijau dan akuntansi hijau terhadap laporan keberlanjutan. Kata Kunci: Kualitas Audit, Green Intellectual Capital, Green Accounting, Laporan Keberlanjutan
Co-Authors Amaliah, Nurul Ariani, Lisa Fachruzzaman, Fachruzzaman Fadli Fadli Fuada, Lukluk Hanif, Padlim Kanda, Pajri Khoiriyah, Rifaatul Minarti, Aznia Pratiwi, Wallensy Septi Ridwan Nurazi, Ridwan Saiful Saiful Utami, Dearsa Putri