Claim Missing Document
Check
Articles

Found 7 Documents
Search

PENGARUH RASIO BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN NON PERFORMING FINANCING (NPF) TERHADAP NET OPERATING MARGIN (NOM) PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (OJK) Yulientinah, Dewi Selviani; Khatami, Raihani Nurjannah
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3374

Abstract

The Financial Services Authority is a state administration tasked with administering a system of regulation and supervision of all activities in the financial sector, such as the banking sector, capital market and non-bank financial services sector, such as insurance, pension funds, financing institutions and others. The phenomenon of a decrease in the net operating margin of Islamic banks attracted the author's interest to investigate further. This purpose of this study is to determine the effect of operating expense on operating revenue ratio (BOPO) and non performing financing (NPF) on the net operating margin (NOM) of Islamic Commercial Banks (BUS) registered on the OJK, either partially or simultaneously. This study uses quantitative methods with secondary data in the form of financial statements. The population are 12 BUS, but the sample used are only 6 BUS for 5 years with purposive sampling method. The analytical technique used is data normality test, product moment correlation test, multiple correlation test, multiple regression test, coefficient of determination test, t test and F test. The results of t test indicate that BOPO has a significant effect partially on NOM, while NPF has no significant effect partially on NOM. The results of the F test show that the BOPO and NPF have a significant effect simultaneously on NOM with a percentage coefficient of determination is 69.8%.
Pengaruh Whistleblowing System Dan Budaya Organisasi Terhadap Pencegahan Kecurangan Di Kantor Imigrasi Kelas I TPI Bandung Yulientinah, Dewi Selviani; Mukhlisha, Vidya Haifa
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3600

Abstract

Immigration Office Class I TPI (Immigration Checkpoint) Bandung is a government unit under the Ministry of Law and Human Rights and holds a substantial significance in the administration of immigration affairs and supervision services. Immigration office has a form of supervision to prevent all forms of fraud or violations in the form of whistleblowing systems and supervision in the form of attitudes and rules of "organizational culture" in the implementation of its work. By using associative quantitative research methods using a survey in the form of primary data, namely a questionnaire on 39 respondents. The purpose of the research was to identify the partial and simultaneous impact of the whistleblowing system and organizational culture on fraud prevention efforts at Bandung Class I Immigration Office. Employing methods of data analysis utilizing data quality tests, correlation analysis, multiple linear regression analysis, and also hypothesis analysis using the help of SPSS ver.27. The findings indicated that the whistleblowing system had limited impact on deterring fraud, whereas the organizational culture demonstrated a favorable influence on fraud prevention. Simultaneously, whistleblowing system variables and organizational culture affect fraud prevention.
TES LITERASI BAHASA INGGRIS SECARA ONLINE UNTUK MENGUKUR KESIAPAN SISWA DI SNBT 2023/2024 RESDIANA, WIDIA; Yulientinah, Dewi Selviani; Armiati, Sari; Mulyanti, Khairaningrum
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 3 (2024): Juni
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i3.729

Abstract

Seleksi Nasional Berbasis Tes (SNBT) yang dihadapi setiap tahunnya oleh siswa siswi Kelas XII di seluruh Indonesia memiliki persaingan yang sangat tinggi dalam rangka mendaftar ke Perguruan Tinggi favorit. SNBT yang dimaksud di dalam kegiatan PKM yang dilaksanakan ini adalah yang akan diselenggarakan pada Tahun Ajaran 2023/2034. Salah satu tes yang diujikan di dalam SNBT adalah Tes Literasi Bahasa Inggris, akan tetapi di salah satu Sekolah Menengah Atas di daerah Cimahi Jawa Barat siswa-siswi yang baru naik ke kelas XII belum mengetahui model soal dan nilai baseline tes tersebut. Oleh karena itu, kegiatan PKM ini bertujuan untuk mengukur kesiapan siswa di dalam menghadapi SNBT dengan mengetahui nilai awal kemampuan Literasi Bahasa Inggris. Sehingga, dari hasil yang diperoleh pada awal semester kelas XII ini, mereka dapat mempersiapkan diri serta pihak sekolah dan guru-guru dapat pula memformulasikan kegiatan belajar mengajar Bahasa Inggris pada poin-poin yang belum dikuasai siswa. Metode yang digunakan pada kegiatan PKM ini mencakup 3 (tiga) tahapan yakni Needs, Intervention, dan Outcomes (Dudley, 2020) yang diimplementasikan di dalam tahap persiapan kegiatan, tahap pelaksanaan, dan tahap mengolah hasil tes. Kegiatan persiapan mencakup koordinasi dengan sekolah dengan hasil perlunya suatu nilai awal Literasi Bahasa Inggris untuk diketahui, pembuatan dan unggah soal di platform tes, dan koordinasi dan sosialisasi rencana kegiatan. Kemudian intervensi dilakukan dengan implementasi kegiatan tes Literasi Bahasa Inggris secara online. Terakhir, hasil tes tersebut menunjukkan bahwa siswa-siswa Kelas XII Peminatan IPA dan IPS memiliki nilai rata-rata 60 dan 33 yang berarti pada saat itu mereka belum siap untuk mengikuti tes Literasi Bahasa Inggris.
ANALISIS SISTEM INFORMASI KOPERASI SIMPAN PINJAM MENGGUNAKAN METODE WEIGHTED PRODUCT Armiati, Sari; Hasanudin, Kiki; Choldun R, Muhammad Ibnu; Yulientinah, Dewi Selviani; Mulyanti, Khairaningrum
LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i1.3817

Abstract

In the rapidly developing digital era, information systems have become crucial in improving organizational efficiency and productivity. In XYZ Cooperative, information systems also play an important role. This cooperative, which is under a government agency, has a vision to improve the welfare of its employees through savings and loan services. However, in performing its business processes, this cooperative has not had applications and digital data storage, so there is a lot of work that is conducted redundantly. The aim of the research is  to develop a cooperative information system (SIKOP) using the Weighted Product method. This research explains the analysis phase. The Weighted Product method is used to calculate the eligibility of an employee when applying for a loan at the cooperative, using 5 criteria. As a case study, the calculation was carried out on 20 current cooperative members. In the analysis phase, business processes were defined by using Porter Diagrams. The details of main activities were described by using Business Process Management Notation (BPMN). Software user requirements for application design features were measured by using the Kano method by  distributing questionnaires to 30 respondents. The results of measuring software user requirements are the feature categories: 8 one-dimensional features, 3 must-be features and 3 indifferent features. The outputs of the research phase of the analysis of the savings and credit cooperative information system are software analysis documents and publication as knowledge dissemination and a basis for the next research phase.
PENGARUH TIME BUDGET PRESSURE DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI DAERAH JAKARTA SELATAN Yulientinah, Dewi Selviani; Arthia, Haya Nazihah Putri
LAND JOURNAL Vol. 6 No. 1 (2025): Januari 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i1.4015

Abstract

In the face of increasingly fierce business competition and various problems in Indonesia, the role of public accounting services is very important with high demands for relevance and reliability. Auditors from the Public Accounting Firm (KAP) are responsible for providing reliable assurance of financial statements, but audit quality is still a concern due to incidents of fraud. This study aims to analyze the effect of time budget pressure and audit fees on audit quality. The problems discussed include the effect of time budget pressure on audit quality, the effect of audit fees on audit quality, and the effect of both simultaneously. This study uses primary data from questionnaires distributed to 70 auditors at 10 KAPs in South Jakarta. The sample selection was selected using purposive sampling technique. The hypothesis was tested with a two-tailed test. Analysis techniques include descriptive statistics, validity test, reliability test, normality test, Pearson product moment correlation analysis, multiple correlation analysis, multiple linear regression analysis, t test, F test, and coefficient of determination analysis. The test results show that partially, time budget pressure has a significant effect on audit quality, while audit fees have no significant effect. The F test results show that time budget pressure and audit fees simultaneously have no significant effect on audit quality, with a coefficient of determination of 7%.
PENGARUH RETURN ON ASSETS DAN REPUTASI KANTOR AKUNTAN PUBLIK (KAP) TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Yulientinah, Dewi Selviani; Hidayat, Rahmat
LAND JOURNAL Vol. 6 No. 2 (2025): Juli 2025
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v6i2.4250

Abstract

The going concern audit opinion is a consideration by the auditor if doubts about the ability of a company to maintain the survival of its business arise. This study aims to determine the effects of Return on Assets (ROA) and reputation of accounting firms on going concern audit opinions in companies in the trade, services and investment sectors listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. There are 47 companies that are sampled in the study. Data collection uses a purposive sampling method from companies in the trade, services and investment sectors listed on the Indonesia Stock Exchange in 2020-2023. The data analysis techniques used are the Hosmer and Lemeshow Goodness of Fit Test, Logistic Regression Analysis Test, Determination Coefficient Test, Partial Test (Wald Test) and Omnibus Tests of Model Coefficients. The results of the study partially show that ROA does not effect the going concern audit opinion, but the reputation of the public accounting firm effect the going concern audit opinion. The results of the study simultaneously show that ROA and the reputation of public accounting firms effect the audit opinion of going concern in companies in the trading, service and investment companies sector listed on the Indonesia Stock Exchange.
IMPLEMENTING DUOLINGO ENGLISH TEST TO PREPARE STUDENTS FOR THE INTERNATIONAL MOBILITY PROGRAM AND INDEPENDENT LEARNING INDEPENDENT CAMPUS (MBKM) Resdiana, Widia; Yulientinah, Dewi Selviani
JEELL (Journal of English Education, Linguistics and Literature) English Departement of STKIP PGRI Jombang Vol 10, No 2 (2024)
Publisher : STKIP PGRI Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/jeell.v10i2.3463

Abstract

This research aims to determine the students’ perceptions at an international university in Bandung, Indonesia, regarding the DET or Duolingo English Test, which is often used as a requirement for continuing studies and applying for scholarships, and also for internship or international student exchange requirements or often referred to as mobility program called IISMA or Indonesian International Student Mobility Awards, which is an implementation of Independent Learning Independent Campus (MBKM). Then, a DET English proficiency test was held for Year 1 vocational students at the beginning of the semester of the Academic Year 2023/2024 to see the baseline scores, and compare the average scores from the two study programs at the Faculty of Vocational Studies, which are the Diploma 3 and Diploma 4 Study Programs. The score results were analyzed by calculating the average results of the independent sample t-Test, which aims to test whether there is a significant difference in English language skills between the two study programs. The study results showed that 96.5% of respondents had never used Duolingo for an English test, even though 50.9% already knew about Duolingo. Of all the respondents, only one person had a Duolingo score, which is 90. Then, the average score for the D3 Study Program was 68, and D4 was 55, with the highest score from D3 being 105 and from D4 being 95, and the lowest from D3 being 35 and the lowest D4 is 15. Referring to Duolingo's score requirements for the D4 level, which is 100, the study program is still unable to send its candidates for IISMA Program. At the D3 level, the minimum Duolingo score requirement is 90, so this study program can send its candidates for this Program. And the results of the independent sample t test calculations also show that the two study programs have significant differences in English language skills based on the DET.