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All Journal JURNAL MANAJEMEN BISNIS Jurnal Informatika Ekonomi Bisnis Al-Kharaj: Journal of Islamic Economic and Business Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Ekonomi Efektif Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Indonesian Journal of Innovation Studies Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Amkop Management Accounting Review (AMAR) Jurnal Informatika Ekonomi Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Sharia Business Management AT-TAKLIM: Jurnal Pendidikan Multidisiplin
Kusmilawaty
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Analisis Model Springate, Groverdan Zmijewsky sebagai alat Prediksi Kebangkrutan pada PT AJB Bumiputera 1912 Ani Siregar, Tuti Fitri; Bi Rahmani, Nur Ahmadi; Kusmilawaty
Jurnal Ekonomi Efektif Vol. 6 No. 4 (2024): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v6i4.43312

Abstract

AJB Bumiputera 1912 merupakan salah satu perusahaan yang telah merintis industri asuransi jiwa di indonesia yang dioperasikan untuk kepentingan pemegang polis dibangun berdasrkan tiga pilar “mutualisme, idealisme dan profesionalisme’. Dimana produk-produknya ialah asuransi kredit, asuransi kecelakaan, mitra medicare, program kesejahteraan karyawan dan asuransi idaman. Penelitian ini bertujuan untuk memprediksi kebangkrutan dengan tiga model yakni springate, grover dan zmijewsky. Berdasarkan hasilpenelitian ketiga model tersebut memiliki tingkat kebangkrutan yang cukup tinggi dalam memprediksi potensi kebangkrutan perusahaan. Hasil penelitian menggunakan model springate, grover dan zmijewski menunjukan hasil yang sama yaitu akan berpotensi bangkrut.
Analisis Penerapan Audit Manajemen dalam Fungsi Keuangan untuk Mengukur Efektivitas dan Efisiensi Manajemen Keuangan Kebun Berangir PT Perkebunan Nusantara IV Labuhanbatu Utara Sri Rahayu; Kusmilawaty; Laylan Syafina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1234

Abstract

This study aims to analyze the application of audit management in the financial function to measure the efectiveness and eficiency of financial management at berangir plantation PT Perkebunan Nusantara IV Labuhanbatu Utara. Management audit is an important tool for assessing performance and eficiency in financial management of a plantation company. By utilizing relevant financial data, this research identifies the factors that influence the efectiveness and eficiency of financial management in Berangir Gardens. The research method used is descriptive qualitative with a case study approach. The necessary data were collected through interviews, observation and analysis of documents from PT Perkebunan Nusantara IV Labuhanbatu Utara Berangir Plantation. Furthermore, the data is analyzed using content analysis techniques to identify findings and patterns related to the implementation of audit management and financial performance. The results of the study show that the implementation of audit management in the financial function plays an important role in measuring the efectiveness and eficiency of financial management at Kebun Berangir. These findings can provide insight for company management to improve financial performance and resource management. In addition, this study also provides recommendations regarding corrective measure that can be implemented to increase the eficiency and efectiveness of financial management in these plantation companies.
PENGARUH RASIO CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING FINANCING (NPF) , BOPO, FINANCING TO DEPOSIT RATIO (FDR), TERHADAP ROA BANK UMUM SYARIAH DI INDONESIA PERIODE 2018-2022 Zuhra Nahda; Nur Ahmadi Bi Rahmani; Kusmilawaty
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 3 (2023): September
Publisher : CV. Barokah Publsiher

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

Abstract

Penelitian ini menggunakan pendekatan kuantitatif. Jenis data variabel merupakan data sekunder yaitu data yang diperoleh dari laporan tahunan keuangan (annual report) yang dipublikasikan pada website resmi masing-masing bank periode 2018-2022. Teknik analisis data yang digunakan pada penelitian ini meliputi Analisis Regresi Linier berganda, Uji Asumsi Klasik terdiri dari Uji Normalitas, Uji Multikolinearitas, Uji Heteroskedastisitas, dan Uji Autokorelasi, Uji Hipotesis terdiri dari Uji t, Uji F,Uji Analisis Regresi Linear Berganda serta Uji Koefisien Determinasi dengan bantuan aplikasi SPSS. Hasil pada penelitian ini menunjukkan bahwa secara parsial (uji t) Rasio Capital Adequacy Ratio (CAR) memberikan pengaruh negatif serta tidak signifikan terhadap ROA Bank Umum Syariah dengan nilai signifikan (0,598) > 0,05 sedangkan nilai thitung > ttabel (0,533) < ttabel (1,697). Rasio Non Performing Financing (NPF) memberikan pengaruh negatif serta tidak signifikan terhadap ROA Bank Umum Syariah dengan nilai signifikan (0,176) > 0,05 sedangkan nilai thitung(-1,387) < ttabel(1,697). Rasio BOPO memberikan pengaruh positif dan signifikan terhadap ROA Bank Umum Syariah dengan nilai signifikan (0,000) < 0,05 sedangkan nilai t hitung (-4,927) < t tabel (1,697). Rasio Financing to Deposit Ratio (FDR) memberikan pengaruh negatif serta tidak signifikan terhadap ROA Bank Umum Syariah dengan nilai signifikan (0,582) > 0,05 sedangkan t hitung (-0,557) < t tabel (1,697).
Analisis Penerapan Marketing Mix dalam Pemasaran Tabungan Haji di BSI KCP AH Nasution Aula Salsabila; Nurul Inayah; Kusmilawaty
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4463

Abstract

This study analyzes the implementation of the marketing mix strategy (product, price, place, and promotion) in marketing Hajj Savings at Bank Syariah Indonesia (BSI) KCP AH Nasution and identifies the company’s strategic position using SWOT analysis. A qualitative descriptive approach was employed, with data obtained through observations, interviews, and documentation. The findings indicate that although all four elements of the marketing mix have been applied, their implementation has not yet been fully effective in meeting account-opening targets. Key product advantages—such as integration with the SISKOHAT system, funds guaranteed by BPKH, and digital access through BSI Mobile—have not been optimally communicated to prospective customers. Major challenges include perceptions of high costs, limited digital literacy, and promotional activities that are not sufficiently targeted. The SWOT analysis places BSI KCP AH Nasution in Quadrant I, indicating an aggressive strategic position in which internal strengths can be leveraged to capture external opportunities. Recommended strategies include strengthening educational promotions, expanding service outreach, enhancing digital features, building partnerships with religious institutions and communities, and developing loyalty programs for consistent savers.
Analysis Of The Effectiveness Strategy Of E-Samsat In Increasing Motor Vehicle Tax Revenue At The Kisaran Pependa UPTD Ardiani, Kiki; Nasution, Muhammad Lathief Ilhamy; Kusmilawaty
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8397

Abstract

This research was conducted at the Kisaran Regional Revenue Service Office (UPTD Pependa) to analyze the effectiveness of e-Samsat in increasing motor vehicle tax revenue, addressing the issue of low public participation in paying taxes through the e-Samsat application. The method used in this study was a qualitative research method with a descriptive approach. Data collection techniques used were field studies consisting of observation, interviews, and documentation. The findings indicate that E-Samsat is very efficient in improving internal administrative processes, reducing recording errors, and accelerating financial reporting. However, its effectiveness in increasing overall PKB revenue remains low, marked by minimal taxpayer participation (0.153%). This is due to uneven and ineffective socialization, as well as slow community adaptation due to low digital literacy, limited access to technology, and doubts about the security of online systems amidst rampant fraud and lack of education. The implication is that although E-Samsat is an efficient innovation, its full potential in increasing PKB revenue has not been achieved, requiring a more comprehensive and equitable socialization strategy, increased technological accessibility, and ongoing education to build public trust and digital literacy.
Co-Authors Ani Siregar, Tuti Fitri Ardiani, Kiki Aula Salsabila Bi Rahmani, Nur Ahmadi Djurmiani Nasution Fahdhila, Tri Inda Harahap, Khansa Amira Indah Lestari Kamilah Khairani, Devia Astry Laylan Syafina Marliyah Muhammad Lathief Ilhamy Nasution Muhammad Syahbudi Nasution, M.Fuad Munawirsyah NUR AHMADI BI RAHMANI Nuri Aslami Nurlaila Nursantri Yantri Nurul Inayah Putri Rahmaini Suheri Rizky, Gustina Rizti, Muthia Sarah Febrian SRI RAHAYU Tri Inda Fadhila Rahma Zuhra Nahda