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Mengukur Peran Pembiayaan Bermasalah Bank Umum Syariah Dalam Upaya Meningkatkan Profitabilitasnya Di Situasi Pandemic Covid-19 Moegiri, M; Hidayah, Rini; Dwi Andayani, Tutut; Yohani, Yohani
Neraca Vol. 20 No. 1 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i1.1851

Abstract

This study aims to determine whether there is an effect of Musyarakah Financing, Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) on the Profitability of Islamic Commercial Banks after moderating the Financing to Deposit Ratio (FDR) sourced from www.ojk.go.id from 2020-2022 with a sample of 11 (eleven) Islamic commercial banks. The data management of this study used IBM SPPS 26 to test the hypothesis using the t test and MRA Analysis (Moderated Regression Analysis). The results of this study indicate that musyarakah financing has a negative effect on Return on Assets (ROA), while CAR and FDR have no effect on profitability (ROA) at Islamic Commercial Banks before being moderated. After the MRA analysis test was conducted, it was found that NPF was unable to moderate the effect of musyarakah financing on ROA, NPF was able to moderate the effect of CAR on ROA, and NPF was unable to moderate the effect of FDR on ROA. While the results of the simultaneous test state that musyarakah financing, CAR, FDR with or without NPF moderation jointly affect the profitability (ROA) of Islamic commercial banks. REFERENSI Ghozali, Imam. 2011. Aplikasi Anlisis Multivariante Dengan Program IMB SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro. IAI. 2017. Standar Akuntansi Keuangan Syariah. Jakarta: IAI. Moegiri, M, Tutut Dwi Andayani, and S Saebeni. 2022. “ANALISIS KOMPARATIF SEBELUM DAN SAAT PANDEMI COVID 19 BANK UMUM SYARIAH.” Neraca 18(1): 1–12. Nur’aini Ihsan, Dwi. 2013. Analisis Laporan Keuangan Perbankan Syariah. Jakarta: UIN jakarta Press. Pritadyana, Mella, Nik Amah, and Maya Novitasari. 2019. “PENGARUH FDR DAN NIM TERHADAP ROE DENGAN NPF SEBAGAI VARIABEL MODERASI.” Sanusi, Anwar. 2013. Metodelogi Penelitian Bisnis. Jakarta: Salemba Empat. “Statistik Perbankan Syariah- Desember 2022..Xlsx.” “Surat Edaran OJK No. 10_SEOJK.03_2014_Penilaian Tingkat Kesehatan BUS Dan UUS.Pdf.” Wiroso. 2011. Akuntansi Transaksi Syariah. Jakarta: Ikatan Akuntan Indonesia. Yulyani, Evita, and Nana Diana. 2021. “Pengaruh CAR Dan FDR Terhadap Pembiayaan Murabahah Dengan NPF Sebagai Variabel Moderating.” Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah 7(1): 21. www.ojk.go.id
PENCEGAHAN STUNTING DENGAN PENDEKATAN MASYARAKAT MELALUI KOMUNIKASI, INFORMASI, DAN EDUKASI DI SRAGI DESA KALIJAMBE DUSUN III & IV Amir, A; Anggik, Septianingrum; Eliza Intan, Syavinaz; Fitriana, Silvia; Agus, Muhammad; Zalfa, Saniyyah; Mufrodah, Nely; Karimah, Hasna Akhlaqul; Chaqiqi, Sheren; Shren, S; Hidayah, Rini; Nizmah Fajriyah, Nuniek
Batik-MU : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Batik-MU
Publisher : Fakultas Ilmu Kesehatan Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/batikmu.v4i2.1967

Abstract

Stunting adalah masalah gizi kronis yang umum terjadi pada anak balita di negara-negara berkembang, termasuk Indonesia. Untuk mencegah stunting sejak dini, memberikan makanan sehat kepada bayi merupakan salah satu strategi utama. Salah satu buah yang banyak ditemukan di wilayah Jawa, yaitu buah naga, memiliki berbagai manfaat kesehatan, termasuk membantu dalam pencegahan stunting pada balita. Tujuan dari kegiatan ini adalah untuk mengurangi angka peningkatan masalah balita stunting pada masyarakat desa Kalijambe dengan cara melakukan sosialisasi dan demo pembuatan makanan sehat puding buah naga. Program ini dilaksanakan dengan menggunakan metode pendekatan partisipatif, Kegiatan ini mencakup pendidikan kesehatan mengenai stunting, edukasi tentang perilaku hidup bersih dan sehat, serta peningkatan pembuatan makanan bergizi bagi anak-anak yang mengalami stunting dan pencegahan stunting. Pelaksanaan kegiatan ini telah membuahkan hasil, yaitu penanggulangan masalah stunting melalui pemberian puding buah naga dan sosialisasi tentang cara membuat makanan bergizi berupa puding buah naga. Biasanya, puding ini dapat diberikan atau disajikan kepada bayi dan balita. Setelah kegiatan ini diharapkan warga Desa Kalijambe dapat memberikan makanan bergizi kepada balita untuk mengurangi masalah stunting di desa tersebut.
Analisis Faktor-Faktor Keuangan Terhadap Prediksi Arus Kas Masa Depan Perusahaan Farmasi Indonesia Edi Purnomo, Djauhar; Puspita Mayasari, Febltriana; Hidayah, Rini
Neraca Vol. 20 No. 2 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i2.1991

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh laba kotor, laba operasi, laba bersih, perubahan piutang usaha, perubahan hutang usaha, dan aset tetap terhadap arus kas di masa mendatang pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016–2021. Menggunakan metode kuantitatif dengan analisis regresi linier berganda, data diperoleh dari laporan keuangan perusahaan yang dipilih melalui teknik *purposive sampling*. Hasil penelitian menunjukkan bahwa laba kotor dan aset tetap memiliki pengaruh positif dan signifikan terhadap arus kas masa depan, sementara laba operasi menunjukkan pengaruh negatif yang signifikan. Sebaliknya, laba bersih, perubahan piutang usaha, dan perubahan hutang usaha tidak memiliki pengaruh signifikan. Temuan ini menegaskan pentingnya pengelolaan yang efisien terhadap laba kotor dan aset tetap untuk meningkatkan stabilitas arus kas di masa mendatang, serta perlunya efisiensi dalam manajemen biaya operasional. Penelitian ini diharapkan dapat menjadi referensi bagi perusahaan dalam strategi pengelolaan keuangan dan bagi investor untuk pengambilan keputusan investasi yang lebih tepat.   REFERENSI Alamsyah, A. A., & Askandar, N. S. (2019). Pengaruh laba kotor, laba operasi, laba bersih dalam memprediksi arus kas di masa mendatang. *E-JRA*.  CNN Indonesia. (2020, Juli 29). Rumah sakit pemerintah menunggak pembayaran obat Rp 3 triliun. Retrieved from https://www.cnnindonesia.com/  Ghozali, I. (2011). *Aplikasi analisis multivariate dengan program IBM SPSS 19*. Semarang: Badan Penerbit Universitas Diponegoro.  Kementerian Perindustrian Republik Indonesia. (2021). Statistik produksi obat dan vitamin. Retrieved from https://kemenperin.go.id/  Lusiana, F., Rahim, S., & Ibrahim, F. N. (2020). Pengaruh laba kotor, laba operasi, laba bersih, dan komponen akrual terhadap arus kas di masa mendatang. From Center of Economic Students Journal.  Meliana, Hormati, A., & Turuy, D. P. (2021). Pengaruh laba kotor, laba bersih, perubahan piutang usaha, perubahan utang usaha, dan perubahan persediaan terhadap arus kas operasi di masa depan. From JEAMM.  Ratnasari, N. (2020). Pengaruh laba kotor, laba operasi, laba bersih dalam memprediksi arus kas (studi empiris perusahaan manufaktur di Bursa Efek Indonesia). From Jurnal Ilmiah Akuntansi.  Sari, F. P., & Supriati, D. (2020). Pengaruh laba kotor, laba operasi, laba bersih dalam memprediksi arus kas di masa mendatang pada perusahaan food & beverages yang terdaftar di Bursa Efek Indonesia periode 2015–2018. From Repository STIE Indonesia.  Zamzani, A., & Nusa, S. (2017). Aset tetap: Pengaruh terhadap kinerja keuangan perusahaan. From Jurnal Akuntansi dan Keuangan.    
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA Hidayah, Rini; Moegiri, Moegiri; Pangestika L, Asri
Neraca Vol. 20 No. 2 (2024): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v20i2.2001

Abstract

Abstract Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital (IC) yang diukur menggunakan Value Added Intellectual Capital (VAIC) dengan tiga komponen utama yaitu VACA, VAHU, dan STVA terhadap kinerja keuangan bank umum syariah di Indonesia. Populasi dalam penelitian ini merupakan Bank Umum Syariah (BUS) di Indonesia yang terdaftar dalam Otoritas Jasa Keuangan (OJK) tahun 2021-2023. Sampel dipilih dengan menggunakan teknik purposive sampling sehingga diperoleh 11 Bank Umum Syariah. Penelitian ini menggunakan data kuatitatif dengan metode analisis regresi linier berganda. Hasil penelitian menunjukkan VACA dan VAHU berpengaruh signifikan positif terhadap kinerja bank umum syariah.  Sedangkan STVA tidak berpengaruh signifikan kinerja bank umum syariah.   REFERENSI Aziz, R. F. (2023). Analisis Faktor-Faktor yang Mempengaruhi Fungsi Intermediasi Serta Dampaknya Terhadap Kinerja Keuangan BUS di Indonesia. Jurnal Ilmiah Ekonomi Islam, 9(01), 1355–1368. Daulay, M., Puteri, H. E., Baskara, R. T., & Zai, J. (2023). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan pada Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia dengan Model Value Added Intellectual Capital (VAIC) Periode 2016-2020. Jurnal Ilmiah Ekonomi Islam, 9(3), 4373. https://doi.org/10.29040/jiei.v9i3.9803 Ibrahim, Z., Marshall, A., Abdul Rahman, R., Organisasi, P. D. I., Rohana Othman, Azlan Md Thani, Sofyani, H., Ulum, I., Syam, D., Wahjuni, S. L., Fauziah, K., J, P. Y., & Suharto, E. (2013). Islamic Social Disclosure (ISCR) of Malaysian Pubic Listed Companies: Empirical Findings. British Journal of Economics, Finance and Management Sciences, 7 (1)(1), 26–46. http://journal.unnes.ac.id/index.php/jda Khasanah, N. A. (2016). PENGARUH INTELLECTUAL CAPITAL DAN ISLAMICITY PERFORMANCE INDEX TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA JURNAL NOMINAL / VOLUME V NOMOR 1 / TAHUN 2016 PENDAHULUAN Seiring dengan perkembangan t. Nominal, V(6), 2. Kurniawati, H., Rasyid, R., & Setiawan, F. A. (2020). Pengaruh Intellectual Capital Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 4(1), 64. https://doi.org/10.24912/jmieb.v4i1.7497 Muhibbai, A., & Basri, H. (2017). Pengaruh Pengungkapan Identitas Etis Islam , Agency Cost Dan Modal Intelektual Terhadap Kinerja Keuangan. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(1), 30–37. Ramadhani, A., & Agustin, H. (2021). Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan. Jurnal Eksplorasi Akuntansi, 3(1), 67–81. https://doi.org/10.24036/jea.v3i1.336 Rhennata, & Kurnia. (2022). Pengaruh Intellectual Capital, Pengungkapan Sustainability Report, Dan Firm Size Terhadap Kinerja Keuangan Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 11(3), 1–21. Shadeni, E. Al, & NR, E. (2022). Pengaruh Market Share dan Intellectual Capital terhadap Kinerja Keuangan Perbankan Syariah di Indonesia. Jurnal Eksplorasi Akuntansi, 4(2), 363–376. https://doi.org/10.24036/jea.v4i2.531 Ulum, I. (2013). Model Pengukuran Kinerja Intellectual Capital Dengan Ib-Vaic Di Perbankan Syariah. Inferensi, 7(1), 185. https://doi.org/10.18326/infsl3.v7i1.185-206 Vidya Hazlina, D. R., & Octrina, F. (2021). PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Study Pada Bank Syariah di Indonesia Periode 2015-2019). Stability: Journal of Management and Business, 4(1), 46–56. https://doi.org/10.26877/sta.v4i1.8508  
THE ROLE OF WORKPLACE SPIRITUALITY IN REDUCING THE NEGATIVE IMPACT OF ORGANIZATIONAL CYNICISM ON JOB PERFORMANCE Risgiyanti, Risgiyanti; Hidayah, Rini; T, Muhammad Fithrayudi
Jurnal Aplikasi Manajemen Vol. 18 No. 4 (2020)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2020.018.04.08

Abstract

Organizational cynicism is now an important topic in the academic and business community, but the research relating to organizational cynicism is relatively neglected. Several studies that have examined the impact of organizational cynicism on job performance directly still show different results. This study strives to overcome this research gap by examining the impact of organizational cynicism on job performance by using variables of workplace spirituality as a moderating variable. The research data was taken from the supervisor and nurse from 7 private hospitals in the Pekalongan. The samples of this study were 176 respondents. The sampling technique was using convenience sampling. This research used a survey method with a quantitative approach and using the Partial Least Square (PLS) analysis tool with the help of WarpPLS 3.0. The results showed that organizational cynicism directly affects job performance. The results also show that spirituality in the workplace has a positive effect on job performance. Tests related to the effects of moderation suggest that workplace spirituality moderates the relationship of organizational cynicism on job performance. This study opens new avenues for research on organizational cynicism and carries implications for theory and practice.
FAKTOR DETERMINAN YANG MEMPENGARUHI TURNOVER INTENTION Pangestika, Asri; Yohani, Yohani; Hidayah, Rini
Neraca Vol. 19 No. 1 (2023): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v19i1.1495

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This study aims to determine what factors influence turnover intention. The target sample for this study is the accounting division employees of the Regional Development Bank (BPD) in the Special Province of Yogyakarta. The number of samples used in this study were 45 respondents. The method of determining the sample in this study used a purposive sampling method. Data collection was carried out using a questionnaire method. The results of this study indicate that job insecurity, job stress, and role conflict have a positive effect on turnover intention. Meanwhile, accounting competence has a negative effect on turnover intention. This study contributes to literature and practice, (1) For management, this research can be used as material for consideration in the management of human resources, namely employees. In addition, this research can be used as a guide to find out how to increase the level of employee loyalty in working effectively and efficiently. (2) For future researchers, this research can be used as a guideline for conducting research in the same field, especially related to the factors that influence the level of turnover intention.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, PROFITABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN : (Studi Kasus di Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BTM Batang Tahun 2020-2024) Setyawati, Misroh; Hidayah, Rini
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.18106

Abstract

This study aims to examine the influence of liquidity, solvency, and profitability ratios on the performance of the Baitut Tamwil Muhammadiyah Savings and Loans Cooperative (KSPPS BTM) Batang from 2020 to 2025. This study uses a quantitative approach with multiple linear regression analysis, using secondary data from five years of annual financial reports. The independent variables in this study are liquidity (Cash Ratio), solvency (Debt to Equity Ratio), and profitability (Return on Assets). The dependent variable is financial performance, as measured by operating profit (SHU). The results indicate that partially, only solvency significantly influences financial performance. However, simultaneously, all three variables significantly influence the financial performance of KSPPS BTM Batang. The results of this study provide important insights for company management in formulating more effective and efficient financial strategies.
ESG Performance and Ownership Structure on Cost of Capital and Research & Development Investment Lutfiani, Asri Pangestika; Hidayah, Rini
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 1 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i1.26

Abstract

This study aims to determine the effect of ESG performance, institutional ownership, insider ownership, block holder ownership, and foreign ownership on the cost of capital and investment of research and development (R&D). The sample of this study is companies listed on the Indonesia Stock Exchange (BEI) for 2016-2020. The sample selection uses the purposive sampling method and collects through the Thomson Reuters Database and annual report. The results of this study indicate that ESG performance, institutional ownership, and foreign ownership have a negative significant effect on the cost of capital, insider ownership has a positive significant effect on the cost of capital, but block holder ownership does not show a significant relationship to the cost of capital. As for the relationship to research and development investment, only ESG performance, institutional ownership, and foreign ownership have a positive significant effect, the other two types of ownership have a negative and significant effect.
Pengaruh Bi-Rate, Inflasi, dan IHSG Terhadap Dana Pihak Ketiga Perbankan Syariah di Indonesia Tahun 2020-2024 Zaki, Mochammad; Hidayah, Rini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): 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.v7i11.9643

Abstract

                This study aims to analyze the influence of macroeconomic variables, namely the BI-Rate, inflation, and IHSG, on Third Party Funds (TPF) at Islamic Commercial Banks and Islamic Business Units in Indonesia during the 2020–2024 period. The data used is monthly time series data spanning five years, with 60 observations. The analytical method used is multiple linear regression with the Ordinary Least Squares (OLS) approach, adjusted for Heteroskedasticity and Autocorrelation Consistency (HAC) to address violations of the classical assumptions. The results show that the BI-Rate and the IHSG have a positive and significant effect on TPF, while inflation has no significant effect. Simultaneously, all three independent variables have a significant effect on TPF with a coefficient of determination of 93.6%, indicating that the model is very effective in explaining variations in TPF. These findings demonstrate the importance of macroeconomic indicators in the accumulation of public funds in the Islamic banking sector.
The Assistance Of Accounting Implementation Of Zakat, Infaq, And Operational Funds Based On Financial Reporting And Accounting Standard (PSAK) 109 In The Preparations Of Financial Statements Of National Zakat Agency (BAZNAS) In Pekalongan City Yohani, Yohani; Moegiri, Moegiri; Hidayah, Rini; Yusuf, Muhamad
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

The National Zakat Agency (BAZNAS) Pekalongan located in Jl. Majapahit No. 8was formed based on the Decree of the Mayor of Pekalongan Number: 451.1/392 of 2016.It has some activities such as carrying out the collection, distribution and utilization ofpublic funds in the form of zakat, and infaq/sadaqah in a professional and transparentmanner. Therefore, it is necessary to be audited by a Public Accounting Firm (KAP) as aform of accountability for financial statements to muzaki. As we know, these funds accepted by civil service staff (ASN) of Pekalongan City,deducted by the payroll clerks. This Zakat received in the last 2 years amounted to Rp.1,041,466,564 (2019) and Rp. 1,396,230,670 (2020), while the Infaq received was Rp.633,654,150 (2019) and Rp. 687,103,358 (2020). These funds are distributed to mustahikin the form of basic necessities for the poor, orphanages, underprivileged children,honorary employees, Koran teachers, ibn sabil, and amil. Besides, these ones are alsostored in the form of deposits and the profit sharing is used as operational funds. Every year the partners (the managers of Pekalongan BAZNAS) routinely makereports in the form of receipts and distributions (tasaruf) of these funds. However, thepartners do not yet have or make consolidated financial reports between zakat, infaq, and operational funds in accordance with applicable accounting standards, namely PSAK109. So that community service activities are needed in the form of assistance in theimplementation of zakat accounting based on the standard in the preparation of thefinancial statements of this agency. So, with the assistance, the Financial Statements ofBAZNAS can be audited by a Public Accounting Firm with a Fair Opinion.