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All Journal Al-Muzara'ah JMM (Jurnal Masyarakat Mandiri) KITABAH: Jurnal Akuntansi dan Keuangan Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Proceeding International Seminar of Islamic Studies AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) IIJSE Krigan: Journal of Management and Sharia Business Jurnal El Rayyan: Jurnal Perbankan Syariah Al-Istimrar: Jurnal Ekonomi Syariah JAS (Jurnal Akuntansi Syariah) Jurnal El Rayyan: Jurnal Perbankan Syariah
Hastuti Olivia
Universitas Muhammadiyah Sumatera Utara
Religion Aerospace Engineering Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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ANALISIS BIBLIOMETRIK MENGATUR PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN TRANSAKSI MUSYARAKAH DI PERBANKAN SYARIAH MENGGUNAKAN VOS VIEWER (STUDY LITERATUR 2018- 2023) Dita Amalia; Atika Arif; Gracea Apulina; Hastuti Olivia
Jurnal El Rayyan: Jurnal Perbankan Syariah Vol. 2 No. 2 (2023): Jurnal El Rayyan: Jurnal Perbankan Syariah
Publisher : STAI Syekh.H. Abdul Halim Hasan Al Ishlahiyah Binjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59342/jer.v2i2.380

Abstract

Dalam bisnis musyarakah, langkah-langkah untuk mengatur pengakuan, pengukuran, penyajian, dan pengungkapan transaksi sangat penting dilakukan. Perjanjian musyarakah yang jelas harus disusun untuk mengakui transaksi dengan tepat. Pengukuran transaksi harus dilakukan secara objektif dan akurat dalam laporan keuangan. Penyajian transaksi harus mudah dipahami dan terstruktur agar semua pihak dapat memahaminya. Pengungkapan transaksi harus dilakukan secara transparan dan jujur dengan laporan keuangan yang lengkap dan akurat. Selain itu, aspek hukum dan syariah juga perlu diperhatikan dalam mengatur transaksi musyarakah. Dengan melakukan langkah- langkah ini, bisnis musyarakah dapat berjalan dengan baik dan sesuai dengan prinsip-prinsip syariah yang berlaku
Analisis Bibliometrik Implementasi Akad Istishna (PSAK Syariah 104) Menggunakan VOSviewer Putri Ananda; Dini Nurbaiti; Ahmad Zidan; Hastuti Olivia
Al-Istimrar: Jurnal Ekonomi Syariah Vol. 2 No. 1 (2023): Edisi Juni 2023
Publisher : Institut Syekh Abdul Halim Hasan Binjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59342/istimrar.v2i1.229

Abstract

Kajian ini mengkaji tentang dasar-dasar dan prasyarat dalam melakukan transaksi jual beli secara online serta implementasi akad Istishna yang berkaitan dengan Pernyataan Standar Akuntansi Keuangan Syariah 104 atas transaksi tersebut. Penelitian ini bertujuan untuk memetakan gambaran umum mengenai tema-tema riset implementasi akad Istishna dengan memanfaatkan analisis bibliometrik untuk menilai perfoma dari artikel-artikel ilmiah sekaligus memaparkan peluang riset implementasi akad Istishna. Data riset ini merupakan metadata yang diekstrak dari database Google Scholar dan Crosreff dari tahun 2019 sampai dengan 2023. Semua infomasi diekspor ke format Research Information Systems (RIS) untuk keperluan analisis yang memanfaatkan software VOSviewer. Jumlah meta data dokumen yang berhasil dikumpulkan sebanyak 1003 artikel. Hasil analisis menunjukkan investigasi hubungn antar topik implementasi akad Istishna dan topik Istishna Contract, PSAK Syariah, dan Akad menjadi topik dominan menjelang tahun 2020. Riset implementasi akad Istishna memiliki potensi dan peluang yang luas diantaranya topik Business, Financial Statement, serta Transaksi jual beli. Penelitian ini dapat menjadi rujukan bagi peneliti lain yang akan meneliti tentang topik implementasi akad istishna.
Analisis Rasio Profitabilitas dalam Mengukur Kinerja Keuangan PT. BTPNS Tbk (2020-2022) Menggunakan Nvivo 12 Hastuti Olivia; Hafizah Sri Rahma Wulandari; Dhea Silvia Nandita; Nur Habibah; Ewilda Agustina Dongoran; Dini Nurbaiti Hasibuan
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.4050

Abstract

Profitabilitas merupakan hasil akhir bersih dari berbagai kebijakan dan keputusan dimana rasio ini digunakan sebagai alat ukur kemampuan perusahaan dalam memperoleh keuntungan dari setiap rupiah penjualan yang dihasilkan. Rasio Profitabilitas dipengaruhi oleh beberapa aspek yaitu Return on Assets (RoA), Return on Equity (RoE), Cost Income Ratio (CIR), Operational Cost Ratio (BOPO), Profit Sharing to Total Financing Ratio (Rasio Pembiayaan Bagi Hasil terhadap Total Financing dan Net Profit Margin (NPM) Penelitian ini akan melihat seberapa besar pengaruh keenam indikator tersebut terhadap kinerja keuangan PT Bank BTPN Syariah Tbk (2020-2022) Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. terdiri dari laporan keuangan PT.BTPNSTbk tahun 2020-2022 Melalui website https://www.idx.co .id/id.Penelitian ini mengacu pada banyak teori dari literatur yang relevan dengan topik yang diteliti, berupa buku, majalah, esai, atau karya penulis lain yang diterbitkan oleh organisasi atau perusahaan tertentu dan dapat dijadikan sebagai informasi penunjang.Penulis menggunakan pendekatan coding komparatif untuk menganalisis data tersebut menggunakan aplikasi pengolah data yaitu Software NVivo 12 Plus. Metode penelitian yang digunakan adalah metode kualitatif. Hasil penelitian ini adalah keuangan PT. BTPNS Tbk dapat dikatakan baik dan efektif. Hal ini terbukti dengan nilai rasio profitabilitas yang selalu berada di atas standar yang ditetapkan Bank Indonesia, serta nilai rasio lainnya yang juga mengalami peningkatan dari tahun ke tahun.
Analisis Penerapan GCG menggunakan Data Time Series BCA dengan Otomasi NVIVO 12 Hastuti Olivia; Nurluthfiyyah Syarifah Hanun Siregar; Muhammad Razaq Arafi; Zaskia Akhira; Waha Rira Nadirah; Azzahra Innayatussyfa
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.4058

Abstract

Implementing good corporate governance is the first step in improving a company's performance, performance and reputation which can become a magnet for consumers and increase business progress. However, corporate governance is not managed well in Indonesia, even though good corporate governance can have a significant impact on the company itself and can even support the Indonesian economy. This research aims to look at the implementation of good corporate governance at Bank Central Asia using time series data with NVivo qualitative data analysis. The data used is an overview of Bank Central Asia's financial and corporate governance data obtained from Bank Central Asia's own good corporate governance report database. The research results show that the implementation of Good Corporate Governance (GCG) at BCA has good performance and the bank's rating based on the company's OER/BOPO data is considered very healthy.
Pengaruh Penerapan International Financial Reporting Standards (KFRS) Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Karolina, Cici Endah Karolina; Nasution , Afrina; Nasution , Lini Elisyah; Hutagalung , Debora Elysa; Olivia, Hastuti
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i1.1008

Abstract

This study aims to examine whether there is an effect of IFRS implementation on financial reports listed on the IDX, especially on company value in the capital market. This study uses the Chow test. The research population is companies that are included in the Food and Beverage industry in the period 2017-2021. The research sample was determined using purposive sampling. Processing was carried out by grouping the data into before the application of IFRS and after the application of IFRS. This research method is quantitative, data processing uses SPSS 26. The research variables measured are Net Profit Margin (X1), Price Book Value (Y). From the research results, it can be concluded that firm value in the Food and Beverage industry is affected by the application of IFRS.
THE INFLUENCE OF NPF, BOPO, AND CKPN ON THE ROA OF SHARIA BUSINESS UNIT IN INDONESIA Siregar, Pani Akhiruddin; Wirian, Oktrigana; Ruslan, Muhammad; Afandi, Ahmad; Olivia, Hastuti
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

This research aims to analyze the influence of NPF, BOPO, and CKPN on the ROA of Sharia Business Unit in Indonesia. The type of research data with secondary data is sourced from the Financial Ratios of Islamic Business Unit and Islamic Business Unit Operations through the publication of The Sharia Indonesia Banking Statistics, Financial Services Authority (SPS-OJK). The SPS-OJK is is a publication media that provides data regarding the Sharia banking industry in Indonesia. The research sample was taken periodically in the form of monthly data from January 2020 to August 2023. At least, the amount of data that can be further analyzed is 44 data. Sampling technique with simple random sampling. The results of the research are as follows: (1) The estimation model shows an R2 value of 0,893 which represents the value of the coefficient of determination. This means that 89,30% of the dependent variable variation is able to be explained by the independent variable in this model. The remaining 10,70% is explained by other causes that are not included in the model; (2) The regression model on the independent variable simultaneously influence the dependent variable, so that the independent variable regression model can be used to predict the dependent variable; and (3) This research produced output that NPF, BOPO, and CKPN have an influential and are significant on the ROA of Sharia Business Unit in Indonesia.
THE ROLE OF ACCOUNTING RECORDS IN HALAL MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) ( Case Study of Halal MSMEs in Medan Denai District ) Hayati, Isra; Olivia, Hastuti; Afandi, Ahmad; Amalia, Alfi
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

Research purposes This For know role recording accounting for Halal Micro , Small and Medium Enterprises (MSMEs) at Halal MSMEs, Medan Denai District . Approach research used _ use approach qualitative . Deep data collection techniques study This use results observation and interviews . Respondent in study This consists from Owner MSME businesses Halal Medan Denai District which consists of from types of Culinary MSMEs. Research result show that recording accounting for Halal MSMEs has very important role . Role recording accountancy for MSMEs have role as monitoring finance , Decision making , compliance tax , access financing , monitoring debts and receivables , planning finance , monitoring efficiency operations and internal control . 
Menganalisis Pengaruh Cadangan Kerugian Penurunan Nilai (CKPN), Dana Pihak Ketiga (DPK), dan Non-Performing Financing (NPF) Terhadap Profitabilitas Perbankan Syariah di Indonesia Pani Akhiruddin Siregar; Suginam Suginam; Nur'ain Harahap; Hastuti Olivia
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4494

Abstract

This research aims to analyze the effect of CKPN, DPK, and NPF on the profitability of Sharia Banking in Indonesia. The population in this research was sourced from the Financial Ratios of Sharia Commercial Bank and Business Activities of Sharia Commercial Bank through the publication of Sharia Indonesia Banking Statistic, Financial Services Authority (SPS OJK). The secondary data is taken on a monthly time series from January 2019 to June 2023. At least, the data that can be further analyzed is 65 data. Sampling techniques non-probability sampling by means of purposive sampling. The results of the research are as follows: (1) Judging from the results of the R2 accuracy test that the estimation model shows an R2 value of 0,41. That is, the R2 value obtained represents the coefficient of determination. This means that 41% of the dependent variable variation is able to be explained by the independent variable in this model. The remaining 59% is explained by other causes that are not included in the model; (2) Judging from the results of the F test that the regression model on the independent variable simultaneously effect the dependent variable so that the regression model of the independent variable can be used to predict the dependent variable; and (3) Judging from the results of the t test that this research produced output according to the hypothesis where CKPN, DPK, and NPF had an effect and were significant on ROA.
Konvergensi IFRS terhadap Manajemen Laba Raodah, Aurani; Pribadi, Kholis; Armaini, Hamidah; Ginting, Julia Marlina; Eka Romadhon, Sitta Hazzar; Olivia, Hastuti
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5133

Abstract

Penelitian ini bertujuan untuk mengetahui konvergensi IFRS terhahap manajemen laba dengan menggunakan metode studi literatur dengan pendekatan bibliometrik. Sumber pengambilan data berasal dari penelusuran jurnal nasional dan internasional yang terpublikasi di Google Schoolar, melalui aplikasi Publish or Perish. Teknik analisis dengan menggunakan studi literatur. Hasil penelitian menunjukkan Adanya kasus manajemen laba oleh perusahaan besar di Amerika Serikat seperti Enron, Adelphia, WorldCom, dan lain sebagainya memicu dibuatnya suatu standar akuntansi baru yang diterapkan secara global yaitu IFRS.
MENGUKUR DAMPAK LINGKUNGAN MELALUI AKUNTANSI HIJAU: ANALISIS LITERASI DAN TREN PENELITIAN DENGAN VOSVIEWER Olivia, Hastuti; Hidayat, Syahrijal
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5561

Abstract

Penelitian ini bertujuan untuk melihat tren penelitian tentang akuntansi hijau,  berkelanjutan dan pencemaran lingkungan yang terjadi pada pengusaha tahu di Kota Binjai Sumatera Utara. Penelitian ini menggunakan metode kualitatif dengan studi literatur dari Scopus.com. Pada penelitian ini dengan mengambil isu tema green accounting diketahui ada 5.643 paper yang membahas isu ini. Setelah mendapatkan paper sebanyak 5.643 paper maka penulis mengolah data menggunakan aplikasi vosviewer. Setelah data diolah memakai vosviewer diketahui masih ada celah yang tentang akuntansi hijau yang jarang diteliti pada sektor kecil atau UMKM.  
Co-Authors Abdi Samra Caniago Adenamora, Riska Ahmad Afandi Ahmad Qorib Ahmad Rama Wijaya Ahmad Zidan Alfi Amalia Aminah Harahap Ampun Bantali Annisa Namira Apulina, Gracea Arafi, Muhammad Razaq Arif, Atika Arip, Muhammad Abdul Armaini, Hamidah Astrid Aulia Farizki Atika Arif Azizah, Zhulfi Laily Azka Wardatul Hayyah Azka Wardatul Hayyah Azzahra Inayatussyfa Azzahra Innayatussyfa Bahuraksa, Sigit Cici Aulia Pratiwi Della Audia Saputri Dhea Silvia Nandita Dhea Silvia Nandita Dini Nurbaiti Dini Nurbaiti Hasibuan Dita Amalia Dita Amalia Dita Maulia Ahmad Dita Dominggus Sijauta Dominggus Sijauta Eka Romadhon, Sitta Hazzar Evi Maulida Yanti Ewilda Agustina Dongoran Fahmi. D, Aswin Fauzan, Hasfie Fazri, Sahrul Gadis Arniyati Athar Gadis Arniyati Athar Ginting, Julia Marlina Gracea Apulina Hafizah Sri Rahma Wulandari Hasanah Lubis, Nadratul Hasanah, Khurul Lestina Heprina Hera Rezeki Hidayat, Syahrijal Hutagalung , Debora Elysa Ibnu Hibban Harahap Ibnu Isma Yulinda Isra Hayati Karolina, Cici Endah Karolina Khairul Mufti Rambe Khurul Lestina Hasanah Kuraesin, Arlis Dewi Latifah Putri, Cut Leli Sundari Lestari, Dinda Lusy Rahmawaty Maharanni, Nathasyah Putri Maulana, Dede Muhammad Habib Ramadhan Muhammad Husein Habibi Muhammad Razaq Arafi Muhammad Razaq Arafi Muhammad Ruslan Muhammad Yovi Muliadi, Selamat Mustapa Sarifah Aini Kembaren Nadratul Hasanah Lubis Nadratul Hasanah Lubis Nasution , Afrina Nasution , Lini Elisyah Nirwana Arsyani Zebua Nur Habibah Nur Habibah Nur'ain Harahap Nurlaila Nurlaila Nurluthfiyyah Syarifah Hanun Siregar Oktrigana Wirian Pangeran Pangeran Pani Akhiruddin Siregar Pasha, Fawazra Athalla Pribadi, Kholis Pulungan, Ja'far Hamzah Putri Ananda Radhiyah Radhiyah Radhiyah, Radhiyah Rahmawaty, Lusy Raodah, Aurani Rapika Br Girsang Rapika Rianto, Hartato Rina Anggraini, Rina Riza Ashadi Riza Saban, Azizah Salimah , Salimah Salimah Salimah Sambas, Yolanda Saparuddin Siregar Saputri , Della Audia Sari, Tia Fatma Selviani Mendrofa, Desti Sijauta, Dominggus Siregar, Pani Akhiruddin Suginam Syahri Ramadhan Saragih Syahrijal Hidayat Syahrijal Hidayat Tanjung, Nurdelima Tia Andrianti Nasution Tri Dessy Fadillah Tri Dessy Fadillah Very Armanda Siregar Waha Rira Nadirah Widia Astuty Widia Astuty Yeni Pradila Yeni Yogi Ginanjar Yolanda Sambas Yovi, Muhammad Yuan Fadilah Yusuf Yuan Fadilah Yusuf Zaskia Akhira