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Peran BPRS Al-Washliyah Dalam Mengangkat UMKM Melalui Program Pembiayaan Syariah Periode 2016-2020 Andriani, Dwi; Firman, Dody
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4959

This research aims to determine the role of PT. BPRS Al-Washliyah Medan in Raising Micro, Small and Medium Enterprises (MSMEs) through sharia financing programs, to find out the number of customers receiving MSME financing nationally and to find out the level of distribution of mudharabah financing from 2016 to 2020. This research is qualitative research. The analytical approach is qualitative descriptive analysis. The data collection techniques used were documentation and interview techniques. The conclusion of this research is that the role of BPRS Al-Washliyah in raising MSMEs can be seen from three things, namely the role of Islamic banks in developing MSMEs which can be seen from the availability of MSMEsÂ financing products, monitoring financing and business development, and the capital building for MSMEs that will be provided. the bank, namely in the form of management assistance and business supervision for customers. The obstacles to BPRS Al-Washliyah in increasing its role in the MSMEsÂ sector in Medan are capital that does not yet meet all business capital needs, collateral as a condition for obtaining financing that is too large, making it difficult for customers to borrow money at the bank, as well as the existence of other sharia banks that offer similar products and Conventional banks offer the same products with low interest which causes competition among these banks. The solution provided is that Indonesian Sharia Banking has a significant role in the national economic system by providing financing to MSMEs entrepreneurs so that they continue to operate and are able to improve people's welfare. Another solution to the problems that arise is to reduce the value of the collateral.

Pengaruh Kompetensi Sosial dan Kompetensi Pisikologi terhadap Kinerja Karyawan pada Perusahaan PT BPRS Gubu Prima Padillah, Riski; Firman, Dody
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 2 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i2.5336

This study aims to analyze the effect of social competence and psychological competence on employee performance at PT BPRS Gubu Prima. Social competence includes employees' ability to interact and cooperate with others, while psychological competence involves factors such as motivation, job satisfaction, and employee involvement in their work. The research method used was a survey using a questionnaire distributed to employees of PT BPRS Gubu Prima. The sample of this study consisted of 100 randomly selected employees. The collected data were analyzed using regression analysis to determine the relationship between social competence and psychological competence with employee performance. The results showed that both independent variables, namely social competence and psychological competence, have a significant influence on employee performance at PT BPRS Gubu Prima. Good social competence allows employees to communicate effectively and work together in teams, which in turn improves their performance. Meanwhile, high psychological competencies, such as strong motivation and high job satisfaction, are also positively related to employee performance.

PENGARUH RETURN ON EQUITY, EARNING PER SHARE DAN INTEREST RATE TERHADAP RETURN SAHAM : Return On Equity, Earning Per Share, Interest Rate dan Return Saham Firman, Dody; Novien Rialdy
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i6.1519

Tujuan dari penelitian ini adalah mengetahui apakah ada pengaruh Return On Equity terhadap Return Saham, mengetahui apakah ada pengaruh Earning Per Share terhadap Return Saham, mengetahui apakah ada pengaruh Interest Rate terhadap Return Saham dan mengatuhi apakah ada pengaruh Return On Equity, Earning Per Share, Interest Rate terhadap Return Saham. Populasi pada penelitian yaitu seluruh perusahaan yang terdaftar di Bursa Efek Indonesia sebanyak 85 perusahaan dan sampel penelitian sebanyak 13 perusahaan dengan 4 tahun pengamatan. Teknik pengumpulan data pada penelitian ini menggunakan teknik dokumenter. Teknik analisis data menggunakan alat regresi data panel. Pengolahan data dalam penelitian menggunakan Eviews 13. Berdasarkan hasil penelitian menunjukkan bahwa Return On Equity tidak berpengaruh signifikan terhadap Return Saham, Earning Per Share tidak berpengaruh signifikan terhadap Return Saham, Interest Rate tidak berpengaruh signifikan terhadap Return Saham dan Return On Equity, Earning Per Share dan Interest Rate tidak berpengaruh terhadap Return Saham.

Pengaruh Inflasi, Suku Bunga, dan Nilai Tukar terhadap Return Indeks Sektoral di Bursa Efek Indonesia Firman, Dody
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i2.25702

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, suku bunga, dan nilai tukar terhadap return indeks sektoral di Bursa Efek Indonesia (BEI). Dengan menggunakan pendekatan kuantitatif dan metode regresi linier berganda, penelitian ini memanfaatkan data time series bulanan dari periode tertentu untuk mengevaluasi dampak variabel makroekonomi terhadap kinerja pasar modal sektoral. Hasil analisis menunjukkan bahwa secara parsial, inflasi dan suku bunga berpengaruh negatif signifikan terhadap return indeks sektoral, sedangkan nilai tukar menunjukkan pengaruh positif yang signifikan. Secara simultan, ketiga variabel independen tersebut berpengaruh signifikan terhadap return indeks sektoral dengan nilai determinasi (R²) sebesar 61,5%. Penelitian ini menegaskan pentingnya faktor-faktor makroekonomi dalam mempengaruhi return saham sektoral, serta memberikan implikasi bagi investor, manajer portofolio, dan pembuat kebijakan dalam memahami dinamika pasar modal Indonesia. Keterbatasan penelitian ini mencakup fokus pada variabel makro tertentu dan periode waktu terbatas, sehingga penelitian lanjutan disarankan untuk mempertimbangkan faktor eksternal lainnya serta pendekatan ekonometrika yang lebih kompleks. This study aims to analyze the influence of inflation, interest rates, and exchange rates on the return of sectoral indices on the Indonesia Stock Exchange (IDX). Using a quantitative approach and multiple linear regression methods, this study utilizes monthly time series data from a given period to evaluate the impact of macroeconomic variables on sectoral capital market performance. The results of the analysis show that partially, inflation and interest rates have a significant negative effect on the sectoral index returns, while the exchange rate shows a significant positive influence. Simultaneously, these three independent variables had a significant effect on the sectoral index return with a determination value (R²) of 61.5%. This study emphasizes the importance of macroeconomic factors in influencing sectoral stock returns, as well as providing implications for investors, portfolio managers, and policymakers in understanding the dynamics of the Indonesian capital market. The limitations of this study include a focus on specific macro variables and a limited period of time, so further research is recommended to consider other external factors as well as more complex econometric approaches

Perbandingan Kinerja Portofolio Berbasis ESG dan Non-ESG di Bursa Efek Indonesia Firman, Dody
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.25706

Penelitian ini bertujuan untuk membandingkan kinerja portofolio saham berbasis Environmental, Social, and Governance (ESG) dengan portofolio non-ESG di Bursa Efek Indonesia selama periode 2019 hingga 2021. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik analisis kinerja portofolio seperti Sharpe Ratio, Treynor Ratio, Jensen’s Alpha, dan pengukuran beta untuk mengukur risiko sistematis. Hasil penelitian menunjukkan bahwa portofolio ESG memiliki kinerja yang lebih unggul dibandingkan portofolio non-ESG, baik dari sisi imbal hasil maupun efisiensi risiko. Portofolio ESG memiliki nilai beta yang lebih rendah, mencerminkan volatilitas yang lebih stabil terhadap fluktuasi pasar. Selain itu, nilai Jensen’s Alpha yang positif pada portofolio ESG menunjukkan kelebihan imbal hasil di atas ekspektasi berdasarkan risiko pasar. Temuan ini mengindikasikan bahwa faktor keberlanjutan memberikan kontribusi positif terhadap kinerja keuangan. Penelitian ini memberikan implikasi bahwa investasi berbasis ESG tidak hanya layak dari sudut pandang etis, tetapi juga menawarkan keuntungan finansial yang kompetitif. Keterbatasan penelitian ini terletak pada cakupan waktu yang terbatas pada tiga tahun dan belum memasukkan faktor eksternal global secara menyeluruh. Rekomendasi ditujukan bagi investor, pengelola dana, dan regulator untuk mempertimbangkan integrasi ESG dalam kebijakan dan strategi investasi guna mendorong pasar modal yang berkelanjutan di Indonesia.

Sistem Akuntansi Manajemen dan Pengambilan Keputusan UMKM: Review Literatur terhadap Efektivitas dan Kesiapan Digital Firman, Dody
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i3.769

Penelitian ini bertujuan untuk menelaah efektivitas sistem akuntansi manajemen (SAM) dalam mendukung pengambilan keputusan pada Usaha Mikro, Kecil, dan Menengah (UMKM), serta menganalisis kesiapan digital yang menjadi prasyarat implementasinya di era transformasi teknologi. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan kualitatif, berdasarkan sumber-sumber ilmiah dari database terkemuka seperti Scopus, ScienceDirect, dan Google Scholar pada periode 2015–2025. Hasil kajian menunjukkan bahwa digitalisasi SAM mampu meningkatkan efisiensi operasional, akurasi data, dan kecepatan pelaporan, namun masih dihadapkan pada hambatan seperti keterbatasan literasi digital, biaya implementasi, dan resistensi perubahan. Kesiapan digital UMKM sangat dipengaruhi oleh ketersediaan infrastruktur teknologi, kompetensi sumber daya manusia, kondisi finansial, dan budaya organisasi yang mendukung inovasi. Penelitian ini memberikan kontribusi teoritis dalam pengembangan model kesiapan digital UMKM serta menawarkan implikasi praktis bagi pengambil kebijakan, pelaku UMKM, dan peneliti selanjutnya untuk mendukung transformasi akuntansi digital secara lebih inklusif dan berkelanjutan. This study aims to examine the effectiveness of Management Accounting Systems (MAS) in supporting decision-making within Micro, Small, and Medium Enterprises (MSMEs), while also analyzing the digital readiness required for its implementation in the era of technological transformation. A qualitative Systematic Literature Review (SLR) method was employed, drawing from reputable academic databases such as Scopus, ScienceDirect, and Google Scholar, covering the period from 2015 to 2025. The findings reveal that digital MAS enhances operational efficiency, data accuracy, and real-time reporting, yet implementation remains challenged by limited digital literacy, high adoption costs, and resistance to change. Digital readiness among MSMEs is strongly influenced by technological infrastructure availability, human resource competence, financial capacity, and an organizational culture that embraces innovation. This study contributes theoretically by offering a framework of digital readiness for MSMEs and provides practical implications for policymakers, MSME actors, and future researchers to promote inclusive and sustainable digital accounting transformation.

PENGARUH LIKUIDITAS DAN DEBT TO ASSETS RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI Firman, Dody; Batubara, Hade Chandra; Karimah , Devi
Jurnal Keuangan dan Bisnis Vol. 18 No. 2 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 2, Edisi Oktober 2020
Publisher : Catholic University Musi Charitas

Assets Ratio to Return On Assets in automotive companies listed on the IDX for the period 2013 - 2017. The independent variables in this research are Current Ratio (CR) and Debt To Assets Ratio (DAR) and the dependent variable is Return On Assets (ROA). The object of this study is an automotive company listed on the IDX. The approach in this study uses an associative approach. The data collection technique used is secondary data obtained or collected in the form of documentation data published by the IDX, namely the company's financial statements, namely the company's ROA from the 2013 - 2017 period which tends to decline. The data analysis technique used is the classical assumption test, t-test, F test, and the coefficient of determination. Based on the F statistical test, it was found that the variables Current Ratio and Debt to Assets Ratio had no significant effect on Return On Assets in automotive companies listed on the IDX.

THE EFFECT OF TOTAL ASSET TURNOVER, NET PROFIT MARGIN, AND DEBT TO EQUITY RATIO ON PROFIT GROWTH IN AUTOMOTIVE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Firman, Dody; Salvia, Salvia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

This study aims to determine whether total asset turnover, net profit margin, and debt to equity ratio have an effect either partially or simultaneously on profit growth in automotive companies listed on the Indonesia Stock Exchange. The approach used in this study is an associative approach. The population used in this study were 13 companies and a sample that met the criteria (purposive sampling) was 7 companies. Data collection techniques used in this study using documentation techniques and data sources used in this study are secondary data sources. The data analysis technique used in this study is a quantitative technique with multiple linear regression analysis, hypothesis testing and coefficient of determination test. Data management using SPSS (Statistical Package For The Social Sciences) version 20 for windows. The results of this study are partially total asset turnover has no effect on profit growth. Partially, net profit margin has no effect on profit growth. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period. Partially the debt to equity ratio has an effect on profit growth. Simultaneously total asset turnover, net profit margin, and debt to equity affect profit growth in automotive companies listed on the Indonesia Stock Exchange for the 2014-2018 period.

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