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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Ilmiah Edunomika (JIE) Neraca Jurnal Lintas Keperawatan Prosiding University Research Colloquium Batik-Mu : Jurnal Pengabdian Masyarakat Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Dimas Canthing
HIDAYAH, RINI
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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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.
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

Abstract

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.
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

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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.
Reaksi Pasar Modal Korea Selatan terhadap Pengumuman Initial Public Offering (IPO) Big Hit Entertainment (Studi Peristiwa terhadap Perusahaan Industri Hiburan Korea Selatan Terdaftar di Korea Exchange (KRX)) Azzahra, Nisa; Purnomo, Djauhar Edi; Hidayah, Rini
Prosiding University Research Colloquium Proceeding of The 16th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation)
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Penelitian ini bertujuan untuk menganalisa dampak pengumuman Initial Public Offering (IPO) Big Hit Entertainment pada perusahaan industri hiburan Korea Selatan terdaftar di Korea Exchange (KRX) ditunjukkan dengan perbedaan abnormal return dan trading volume activity selama periode peristiwa. Metode penelitian yang digunakan adalah metode kuantitatif dengan sumber data sekunder berasal dari data.krx.co.kr. Uji wilcoxon signed rank test dengan bantuan aplikasi IBM SPSS Statistics 16 digunakan untuk membandingkan abnormal return dan trading volume activity sebelum dan sesudah pengumuman Initial Public Offering (IPO) Big Hit Entertainment pada 27 sampel perusahaan industri hiburan yang listing di Korea Exchange (KRX) di bursa Korea Securities Dealers Automated Quations Market (KOSDAQ). Hasil uji tersebut menunjukkan bahwa tidak terdapat perbedaan average abnormal return dan terdapat perbedaan average trading volume activity sebelum dan sesudah pengumuman Initial Public Offering (IPO) Big Hit Entertainment. Secara keseluruhan dapat dikatakan bahwa pengumuman Initial Public Offering (IPO) Big Hit Entertainment mempengaruhi tingkat volume perdagangan saham perusahaan hiburan lain tetapi tidak mempengaruhi tingkat keuntungan saham yang diperoleh investor. Hal ini menunjukkan bahwa volume perdagangan saham dan tingkat keuntungan saham tidak selalu mempunyai hubungan yang positif.
Pendampingan Implementasi Penyusunan Laporan Keuangan Berdasarkan ISAK 35 pada SD Muhammadiyah 3 Pekajangan Hidayah, Rini; Triatmaja‬, ‪Muhammad Fithrayudi; Andayani, Tutut Dwi; Moegiri, M
Prosiding University Research Colloquium Proceeding of The 16th 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

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Abstract

SD Muhammadiyah 3 Pekajangan merupakan salah satu entitas nonlaba di bawah Pimpinan Cabang Muhammadiyah (PCM) Pekajangan. Pendapatan yang diperoleh SD Muhammadiyah 3 Pekajangan berasal dari siswa dan bantuan/hibah dari pemerintah. Selama 2 tahun terakhir Pendapatan yang diperoleh yaitu Rp. 470.510.600 pada tahun ajaran 2019/2020 dan Rp. 495.285.000 pada tahun ajaran 2020/2021 (mengalami kenaikan 5,26%). Setiap tahun mitra sudah membuat laporan secara rutin akan tetapi laporan yang dibuat masih berupa laporan pemasukan dan pengeluaran kas. Mitra belum membuat laporan keuangan yang sesuai dengan standar akuntansi yang berlaku. Sebagai entitas nonlaba laporan keuangan SD Muhammadiyah 3 Pekajangan seharusnya disusun sesuai dengan Interpretasi Standar Akuntansi Keuangan (ISAK) 35. Untuk itu dilakukan kegiatan pengabdian masyarakat yang diawali dengan penyusunan kerangka laporan keuangan dan selanjutnya dilakukan pendampingan dalam menyusun laporan keuangan yang sesuai dengan ISAK 35. Sehingga diharapkan mitra mampu memahami dan menyusun laporan keuangan berdasarkan ISAK 35 yaitu Laporan Posisi Keuangan, Laporan Penghasilan Komprehensif, Laporan Perubahan Aset Neto dan Laporan Arus Kas.
PENGARUH BACK MASSAGE TERHADAP TINGKAT KELELAHAN DAN KUALITAS TIDUR PADA PASIEN YANG MENJALANI TINDAKAN HEMODIALISA DI RSUD BENDAN KOTA PEKALONGAN Angkasa, Moh. Projo; ., Isrofah; Hidayah, Rini
Jurnal Lintas Keperawatan Vol. 3 No. 2 (2022): Oktober 2022
Publisher : Poltekkes Kemenkes Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31983/jlk.v3i2.9266

Abstract

Latar Belakang : Angka kejadian gagal ginjal kronik di dunia mencapai 10% dari populasi. Persentasi penderita penyakit gagal ginjal kronik yang mengalami kelelahan sebesar 71,0% sampai 92,2%. Gangguan tidur dialami oleh 50-80% yang menjalani terapi hemodialisa.Tujuan : Tindakan non-farmakologi untuk mengatasi rasa lelah dan gangguan tidur salah satunya yaitu dengan massage. Back massage merupakan salah satu teknik dari massage pada punggung.Metode : Penelitian ini merupakan penelitian quasy eksperimen dengan metode one group pretest-posttest rancangan satu kelompok pra perlakuan dan pasca perlakuan. Penelitian ini dilakukan dengan memberikan intervensi back massage satu kelompok untuk dilakukan penilaian tingkat kelelahan dan kualitas tidur sebelum dan sesudah diberikan intervensi. Instrumen Kelelahan menggunakan Fatique Assesment Scale dan instrumen kualitas tidur menggunakan Pittsburg Sleep Quality Index. Sampel penelitian ini berjumlah 36 responden.Hasil : Setelah dilakukan pengolahan data di ketahui bahwa terdapat pengaruh back massage terhadap tingkat kelelahan dan kualitas tidur pada pasien gagal ginjal kronik yang menjalani terapi hemodialisa di RSUD Bendan Kota Pekalongan dengan hasil signifikan uji Wilcoxon 0,001 p value < 0,05.Kata Kunci : Gagal ginjal kronik, back massage, hemodialisa
Co-Authors Afifudin Rusdhy, Noval Akhlaqul Karimah, Hasna Amir Amir Amir, A Anggik, Septianingrum Angkasa, Moh. Projo Ayu Riizqiana, Dyah Azzahra, Nisa Chaqiqi, Sheren Dwi Andayani, Tutut Edi Purnomo, Djauhar Eliza Intan, Syavinaz Emmylia, Novita Nur Farrasyah Putra, Fikri Filsafat, Filsafat Firman Faradisi Fitriana, Silvia Ifta Arifka, Elsza Imtikhanah, Sobrotul Intan Syavinaz, Eliza Isrofah Karimah, Hasna Akhlaqul Khanifatuzzahro, Ana Lutfiani, Asri Pangestika maihendra anggara, liyant Makmur, Ilyas Moegiri, M Moegiri, Moegiri Mufrodah, Nely Muhamad Yusuf, SE., M.Si. Muhammad Agus Nekha Septiana, Sugi Nizmah F, Nuniek Nizmah Fajriyah, Nuniek norfatmawati, ayu Pangestika, Asri Purnomo, Djauhar Edi Puspita Mayasari, Febltriana Risgiyanti, Risgiyanti Rizki Septinasari, Alvina rizqiana, fina Sapira, Septi Septianingrum, Anggik Setyawati, Misroh Shren, S Shren, Shren Supriyanto, Muhammad T, Muhammad Fithrayudi Triatmaja‬, ‪Muhammad Fithrayudi Tutut Dwi Ak M.Si. SE. Andayani Usamah Usamah, Usamah Yohani, Yohani Zalfa, Saniyyah