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PENGARUH BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING FINANCING, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT EFISIENSI PERBANKAN SYARIAH DI INDONESIA Fauzi, Rizka; Daud, Rulfah M
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to investigate the influence of BOPO, Non Performing Financing, and Firm Size on Efficiency Level of Islamic Banking in Indonesia. The efficiency score is obtained using Data Envelopment Analysis (DEA) Method. The type of data employed is secondary data from financial statements of each banks between 2014 and 2018. The results of this research indicate that (1) Operating Expenses against Operating Income, Non Performing Financing, and Firm Size simultaneously affect the efficiency level, (2) Operating Expenses against Operating Income does not affect the efficiency level, (3) Non Performing Financing does not affect the efficiency level, and (4) Firm Size affects the efficiency level of islamic banking in Indonesia
Analisis Pengelolaan Keuangan Pada Brand Teh Poci Di Wilayah Kecamatan Tanjungsari Kabupaten Sumedang Fauzi, Rizka; Gunawan, Gunawan
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.3950

Abstract

This study discusses financial management at the Teh Poci franchise in Tanjungsari District, Sumedang Regency which is focused on four main elements, namely planning, recording, reporting, and control. The purpose of this study was to determine how the implementation of financial management in the Teh Poci Franchise Business in Tanjungsari District. This type of research uses a qualitative approach which is used through interviews and direct observation of business actors. The informants in this study were 5 (five) teapot tea franchisees in Tanjungsari District, Sumedang Regency. The results showed that most business actors faced obstacles in systematic financial management due to a lack of understanding of basic accounting, limited human resources, and low awareness of the importance of accurate financial records. As a result, many business owners have difficulty separating personal and business finances, which results in inaccurate financial management and strategic decision-making. Of the four elements of financial management, only two are commonly applied, while reporting and controlling are still rarely done.