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All Journal JURNAL AKUNIDA Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Raflesia Akuntansi Journal of Indonesian Management Jurnal Fairness Jurnal Dehasen Mengabdi Jurnal Gotong Royong Tintamas: Jurnal Pengabdian Indonesia Emas
NOVIANTI, MAYA
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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 1 
Analysis of the Differences in Financial Performance of Islamic Banks and Conventional Banks Using the Camel Ratio Novianti, Maya; Saiful, Saiful; Halimatusyadiah, Halimatusyadiah
Journal of Indonesian Management Vol. 1 No. 2 (2021): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i2.135

Abstract

The purpose of this research is to analyze and to know the difference of financial performance between conventional bank and sharia bank period 2014-2019 using financial ratio proxy (CAMEL). The data used in this research is secondary data obtained from financial reports of Conventional Bank and Sharia Bank. The sample size is 29 Banks, consisting of 20 conventional banks and 9 Syariah banks. Data analysis method used is one way ANOVA difference test. The result of the research shows that there is a significant difference between conventional bank financial performance and financial performance of sharia bank seen from Capital Adequacy Ratio (CAR), Net Profit Margin (NPM) and Loan to Deposit Ratio (LDR). While, the ratio of Return On Risk Asset (RORA) and Return On Asset (ROA) financial performance of conventional Bank and Bank of Sharia could not significant difference.
Pengenalan Integrasi Big Data Dalam Akuntansi Pemerintah Guna Peningkatan Akurasi Dan Kecepatan Pelaporan Keuangan Desa Febrianto, Sucipto; Sinta, Dwi; Rini, Puspa; Oktari, Vivi; Novianti, Maya; Sitorus, Lizvan; Oktarina, Tika; Susanto, Edy
Jurnal Gotong Royong Vol 1 No 2 (2024): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v1i2.7673

Abstract

Technology's quick development has affected many industries, forcing them to adopt new technologies in order to stay up to date and adapt to changes. One industry that benefits greatly from the integration of technology is the banking sector. Village As public bodies in charge of overseeing state finances and resources, governments must place a high priority on accountability and transparency to guarantee the effective and efficient use of public monies. Fast and precise financial reporting has become essential, and in order to remain relevant, accounting firms have had to embrace and incorporate technology. In accounting, technology is essential. Systems that are integrated with information technology can improve accuracy and lower human error. Database systems, often known as Big Data, are one technological advancement that has a big influence on accounting procedures. The general public and village officials participated in this community service project, which was carried out in Sentral Baru Village. Village authorities struggle to adequately convey their financial management initiatives, and the community views the village government as dishonest in its handling of local funds. Thus, the goal of integrating technology into governmental financial management is to promote transparency and mutual trust by giving village officials and the community information and insights. An interactive lecture technique was employed for this community service project. Village leaders and the community consequently developed an awareness of financial management and its procedures.
Pengujian Kewajaran Saldo Akun Aset Tetap Atas Laporan Keuangan Pada PT AF Nanda Surya, Putu; Novianti, Maya; Febrianto, Sucipto; Sitorus, Lizvan
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.321

Abstract

Tujuan penelitian ini adalah mengetahui apakah saldo aset tetap pada PT AF yang tersaji di laporan keuangan per 31 Desember 2021 telah disajikan secara wajar atau tidak sesuai dengan SAK ETAP Bab 15. Metode yang digunakan dalam memperoleh data PT AF yaitu wawancara, observasi, dokumentasi, dan kuisioner. Teknik analisis data yang digunakan yaitu teknik analisis data deskriptif kualitatif menggunakan kuisioner pengendalian internal dan teknik analisis data deskriptif kuantitatif menggunakan pengujian substantif meliputi prosedur audit awal, pengujian analitik, pengujian terhadap akun rinci, pengujian terhadap transaksi rinci, dan pengujian kewajaran nilai aset tetap. Hasil dari teknik analisis data tersebut diperoleh tidak wajaranya saldo aset tetap yang tersaji di laporan keuangan tahun 2021 PT AF dikarenakan terdapat aset tetap yang rusak tetapi tidak dikeluarkan di daftar aset tetap dan inkonsisten perhitungan beban penyusutan pada tahun 2021 dan mengakibatkan selisih yang material pada perhitungan akumulasi penyusutan dan beban penyusutan aset tetap per book maupun per audit sehingga diperlukan penyesuaian atas permasalahan aset tetap PT AF di tahun 2021 agar perhitungan penyusutan kembali konsisten dan laporan keuangan dinilai wajar. Kata kunci: aset tetap, pengujian kewajaran aset tetap, inkonsistensi perhitungan beban penyusutan, audit aset tetap, SAK ETAP.
Pengenalan Peluang Pendapatan dari Usaha Pengolahan KOLING (Kolang Kaling) menjadi Produk Siap dipasarkan pada Desa Cawang Lama Kecamatan Selupu Rejang Novianti, Maya; Syafitri, Twenty Mariza; Sultanah, Nabila Dhia Rahmah
Jurnal Dehasen Mengabdi Vol 2 No 1 (2023): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.818 KB) | DOI: 10.37676/jdm.v2i1.3670

Abstract

Currently, people are required to be able to innovate products, not just focusing on the utilization of agricultural products. The people in the village are expected to be able to produce a product from existing agricultural products. So that income that can be received is not only from agricultural products but from a product that is ready to be sold. In the village of Cawang Lama, Selupu Rejang sub-district, there are village people who work odd jobs to produce kolang-kaling fruit because the location has many palm or aren palm trees, in which palm or aren trees produce a lot of kolang-kaling fruit. The purpose of this community service is to be able to help provide ideas in producing a product that is ready to be sold, namely Koling (Kolang Kaling) Juice with various flavors, there is also a calculation regarding the amount of capital, selling price and amount of profit. So that the village community can understand the income opportunities that can be obtained.
ANALISIS KINERJA KEUANGAN PERUSAHAAN MELALUI PENDEKATAN RASIO KEUANGAN Sitorus, Lizvan M.; Novianti, Maya; Sari, Laura Puspita; Ansiska, Paisal
Jurnal Akunida Vol. 10 No. 1 (2024): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v10i1.13576

Abstract

Analisis kinerja keuangan PT BFI Finance Indonesia Tbk dan PT Clipan Finance Indonesia Tbk menyoroti pentingnya laporan keuangan dalam memahami kondisi finansial perusahaan. Dengan menggunakan berbagai metode analisis seperti rasio keuangan dan analisis tren, penelitian ini memberikan gambaran tentang kekuatan, kelemahan, serta potensi kedua perusahaan. Informasi ini krusial bagi manajemen, investor, dan kreditur dalam membuat keputusan bisnis dan investasi. Studi ini bertujuan untuk mengevaluasi pengaruh rasio likuiditas, solvabilitas, dan aktivitas terhadap kinerja keuangan kedua perusahaan di Bursa Efek Indonesia. Penelitian ini fokus pada PT. BFI Finance Indonesia Tbk dan PT. Clipan Finance Indonesia Tbk di BEI dari 2018 hingga 2022. Data diperoleh dari www.idx.co.id. Metode analisis deskriptif kuantitatif digunakan untuk laporan keuangan tahunan, dengan sampel dipilih melalui purposive probability sampling. Variabel seperti likuiditas, solvabilitas, dan aktivitas diukur melalui rasio keuangan yang relevan, dengan analisis data menggunakan SPSS. Analisis kinerja keuangan PT BFI Finance Indonesia Tbk dan PT Clipan Finance Indonesia Tbk (2018-2022) menyoroti kekuatan dan kelemahan, membutuhkan fokus pada strategi berkelanjutan dan pengelolaan keuangan.
Pelatihan penggunaan Aplikasi Mendeley untuk meningkatkan kualitas penulisan akademik mahasiswa Pramudya, Febri Nur; Rizal, Abdul; Ginting, Nina Maksimiliana; Prisdinawati, Dwita; Yanuarti, Mira; Novianti, Maya
Tintamas: Jurnal Pengabdian Indonesia Emas Vol. 2 No. 2 (2025): Tintamas: Jurnal Pengabdian Indonesia Emas
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/tintamas.v2i2.2318

Abstract

The training on the use of the Mendeley application was carried out as an effort to improve students’ skills in academic writing. Many students still performed citation and bibliography preparation manually, which often led to errors and inconsistencies. This community service activity applied a participatory training method based on hands-on practice, consisting of interactive lectures, technical demonstrations, and independent practice with guidance. The participants were 14 final-year students who were taking the Research Methodology course or writing their undergraduate thesis. The evaluation results indicated a significant improvement in students’ skills, where the average mastery, initially below 25%, increased to more than 80% after the training. In addition, the writing practice results showed that students were able to use Mendeley to import references, generate automatic citations, and create bibliographies. Therefore, this training proved effective in enhancing students’ digital literacy, supporting academic integrity, and can be replicated in other universities.
ANALISIS PERBEDAAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL MENGGUNAKAN RASIO CAMEL Novianti, Maya
JURNAL FAIRNESS Vol. 9 No. 2 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.472 KB) | DOI: 10.33369/fairness.v9i2.15227

Abstract

The purpose of this research is to analyze and to know the difference of financial performance between conventional bank and sharia bank period 2012-2016 using financial ratio proxy (CAMEL). The data used in this research is secondary data obtained from financial reports of Conventional Bank and Sharia Bank. The sample size is 29 Banks, consisting of 20 conventional banks and 9 Syariah banks. Data analysis method used is one way ANOVA difference test.The result of the research shows that there is a significant difference between conventional bank financial performance and financial performance of sharia bank seen from Capital Adequacy Ratio (CAR), Net Profit Margin (NPM) and Loan to Deposit Ratio (LDR). While, the ratio of Return On Risk Asset (RORA) and Return On Asset (ROA) financial performance of conventional Bank and Bank of Sharia could not significant difference.
Pengaruh Kualitas Layanan Terhadap Kepuasan Nasabah Pada PT.Permodalan Nasional Madani (Persero),Tbk Cabang Rejang Lebong Apriyanti, Cikit; Sitorus, Lizvan M; Novianti, Maya; Notavia, Riya
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3106

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan nasabah pada PT Permodalan Nasional Madani (Persero), Tbk Cabang Rejang Lebong. Jumlah nasabah yang ada di Desa Barumanis Kecamatan Bermani Ulu saat ini berjumlah 150 orang dan merupakan nasabah yang secara rutin menerima kredit yang digulir oleh PT PNM untuk meningkatkan kualitas pelayanan dan menjaga mutu dari PT PNM maka dipandang perlu untuk dilakukan riset terkait dengan kepuasan nasabah terhadap pelayanan PT PNM. Responden penelitian ditentukan dengan menggunakan metode simple random sampling sehingga diperoleh 60 nasabah. Adapun alat analisis yang digunakan adalah Analisis Regresi linier berganda yang bertujuan untuk mengetahui pengaruh masing-masing variabel dan uji keseluruhan variabel. Hasil analisis data diketahui bahwa secara parsial (uji t) variabel variabel Tangible, Reliability, Responsiveness, Empathy, Assurance dalam pengujian mempunyai pengaruh terhadap kepuasan nasabah, akan tetapi berdasarkan hasil uji signifikasi di ketahui bahwa variabel Tangible, Reliability, Responsiveness mempunyai niali siginfikasi lebih dari 0,05 sedangkan variabel Empathy dan Assurance mempunyai nilai signifikasi kurang dari 0,05. Uji simultan (uji f) menyatakan bahwa nilai f-hitung lebih besar dari nilai f-tabel sehingga disimpulkan bahwa kualitas pelayanan berpengaruh nyata terhadap kepuasan pelanggan. Variabel tangible mempunyai nilai t-hitung 0.72 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.943 > 0.05 sehingga dapat disimpulkan bahwa variabel tangible berpengaruh dan signifikan. Variabel reliability mempunyai nilai t-hitung 1.310 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.196 > 0.05 sehingga dapat disimpulkan bahwa variabel reliability berpengaruh dan signifikan. Variabel Responsiveness mempunyai nilai t-hitung 1.919 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.60 > 0.05 sehingga dapat disimpulkan bahwa variabel responsiveness berpengaruh dan signifikan. Variabel Empathy mempunyai nilai t-hitung 2.031 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.047 < 0.05 sehingga dapat disimpulkan bahwa variabel Empathy berpengaruh dan tidak signifikan. Variabel Assurance mempunyai nilai t-hitung 3.414 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.001 < 0.05 sehingga dapat disimpulkan bahwa variable Assurance berpengaruh dan tidak signifikan. Hasil uji f-hitung diperoleh nilai 18.098 lebih besar dari nilai f-tabel 2,3683 sehingga dapat disimpulkan bahwa hasil uji keseluruhan variabel secara bersama berpengaruh nyata terhadap kepuasan nasabah.
Analisis Perhitungan Laba Terhadap Penjualan Motor Pada Showroom Guyub Rukun Novianti, Maya
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3223

Abstract

Tujuan penelitian ini adalah untuk mengetahui sistem penjualan terhadap volume penjualan sepeda motor secara penjualan tunai dan penjualan kredit dilihat dari Analisis Regresi Linier Berganda pada Showroom Guyub Rukun.
Co-Authors Abdul Rizal, Abdul Ansiska, Paisal Apriyanti, Cikit edy susanto Febri Nur Pramudya, Febri Nur Febrianto, Sucipto Ginting, Nina Maksimiliana Halimatusyadiah, Halimatusyadiah Nanda Surya, Putu Notavia, Riya Oktari, Vivi Oktarina, Tika Prisdinawati, Dwita Puspa Rini Saiful Saiful Sari, Laura Puspita Sinta, Dwi Sitorus, Lizvan Sitorus, Lizvan M Sitorus, Lizvan M. Sultanah, Nabila Dhia Rahmah Syafitri, Twenty Mariza Yanuarti, Mira