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All Journal GEMA EKONOMI IJISH (International Journal of Islamic Studies and Humanities) Value: Jurnal Manajemen dan Akuntansi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Wardiwiyono, Sartini
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Relationship Between Capital Structure and Performance in Islamic Rural Bank Wahyudi, Rofiul; Fithria, Annisa; Wardiwiyono, Sartini
IJISH (International Journal of Islamic Studies and Humanities) Vol 3, No 2 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26555/ijish.v3i2.1989

Abstract

The source of Islamic banking capital must avoid interest as the vision and mission that relies on al-Quran and hadith. The capital structure is important for financial institutions, including Sharia Rural Bank (BPRS). However, BPRS has a problem that is the limited capital owned so that it affects performance. This paper's main objective is to investigate the relationship between capital structure and performance of the Islamic Rural Banks (BPRS) in Indonesia. The study using panel data regression to measure the capital structure on performance. The research sample used 164 BPRS that operate in 33 provinces from 2010 until 2017. The results show that capital structure affects DER (debt to equity ratio) and DAR (debt to asset ratio) but negatively affects ETA (equity to total Asset ratio). These findings indicate an increase in the capital structure of the performance of the BPRS in Indonesia. Hence, bank managers must reach a trade-off between the advantages and disadvantages of creating liquidity and consider the negative relationship between liquidity creation and bank performance when making decisions.
Behavioral Intention to Adopt Islamic Financial Technology: Theory of Planned Behaviour with Gender Moderation Utami, Budi Barata Kusuma; Wardiwiyono, Sartini; Hawariyuni, Weni; Abduh, Muhamad; Riadi, Imam
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i2.11041

Abstract

The Islamic banking industry in Indonesia continues to grow, as evidenced by the presence of technology-based services. This study aims to test the application of the theory of plan behavior in explaining customer intention to use Islamic financial technology by adding gender variables as moderators. Primary data were collected from 298 Islamic fintech users through direct and online surveys. The sample was selected based on the purposive sampling technique. Using PLS MGA analysis, this study found that attitude, subjective norms, and perceived behavioral control positively affect the intention to use Islamic fintech, except for perceived behavioral control in the male gender. Using the MGA, Parametric, and Welch-Satterthwait tests, the study also revealed no significant difference between males and females in utilizing Islamic fintech. This study expands the understanding of psychological and social factors in adopting Islamic fintech. It also contributes to the literature by filling the research gap that has not considered gender moderation in adopting Islamic fintech.
Analisis Swot Dalam Penentuan Strategi Pengembangan Unit Pelaksana Teknis Logam Kota Yogyakarta Febriana, Rinawati; Wardiwiyono, Sartini
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2024): Januari - April 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i1.5543

Abstract

Penelitian ini membahas tentang analisis Strengths, Weaknesses, Opportunities, dan Threats dalam penentuan strategi pengembangan pada Unit Pelaksanaka Teknis (UPT) Logam di Kota Yogyakarta. Hal ini terkait dengan permasalahan yang dialami UPT Logam mengenai kurangnya minat industri kecil menengah logam untuk menggunakan pelayanan jasa dari UPT Logam. Tujuan dari penelitian ini yaitu untuk menganalisis kekuatan, kekurangan, peluang, dan ancaman yang di hadapi UPT Logam, serta merancang strategi pengembangan UPT Logam. Metode penelitian ini menggunakan analisis SWOT dengan teknik pengambilan data melalui wawancara, observasi, dan dokumentasi. Berdasarkan hasil penelitian dapat ditarik kesimpulan bahwa kekuatan UPT Logam berupa dana yang cukup banyak sehingga mampu menyediakan mesin yang canggih serta lokasi yang strategis karena berada di wilayah industri kecil dan menengah. Namun, UPT Logam tidak memiliki divisi pemasaran sehingga kesulitan dalam memasarkan layanan kepada konsumen serta industri kecil dan menengah kurang melakukan inovasi produk. Berdasarkan analisis SWOT tersebut maka rencana strategis yang dapat dilakukan oleh UPT Logam yaitu strategi WT karena dapat memperbaiki kelemahan dan ancaman.
Analisis Perhitungan Harga Pokok Produksi UMKM Jamu di Kelurahan Rejowingaun Kota Yogyakarta Suparyati, Dea Susanti; Wardiwiyono, Sartini
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 3 (2024): September - Desember 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i3.6586

Abstract

Micro, Small and Medium Enterprises in running their business sometimes only focus on their sales and pay less attention on fund management so that it becomes an obstacle to growth. The lack of fund management knowledge results in less optimal profit. This study aims to identify production costs of Jamu MSMEs in Rejowinangun Village, Yogyakarta in order to calculate the cost of goods manufactured (COGM) and determine the reasonable selling price. Qualitative and quantitative data were collected through interviews, observation and documentation to allow the researchers to conduct descriptive analysis. The results of the study show that, during 10 years in operation, the business actors in Jamu MSMEs still do not understand how to calculate COGM so it is unknown whether their selling price could covered the costs their have incurred. Furthermore, this study suggests that Jamu MSMEs could adopt full costing or variable costing for calculating COGM. With the right amount of COGM being calculated, the business actors could determine the reasonable selling price of their product so that they may incur their targeted profit.
Upaya Peningkatan Kinerja Karyawan Pada Ikm Ts Alumunium Yogyakarta Febrianti, Yolanda; Wardiwiyono, Sartini
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

IKM TS Aluminium merupakan salah satu UMKM di Yogyakarta yang memproduksi berbagai jenis peralatan rumah tangga berbahan dasar aluminium. Kinerja karyawan UMKM ini tergolong cukup rendah. Hal tersebut ditandai dengan kurangnya kesadaran karyawan dalam menjalankan tanggung jawab yang diberikan maupun dalam mengikuti peraturan yang berlaku. Selain itu, ketelitian karyawan dalam bekerja juga masih rendah sehingga mengakibatkan terjadinya produk gagal atau produk cacat. Pengabdian ini ditujukan untuk mendampingi pemilik IKM dalam mengidentifikasi faktor-faktor yang mempengaruhi kinerja karyawan dan memberikan rekomendasi perbaikan untuk meningkatkan kinerja karyawan. Hal tersebut penting dilakukan karena karyawan merupakan salah satu pemangku kepentingan dalam IKM ini yang berkaitan langsung terhadap proses bisnis IKM TS Aluminium.
Sustaining Business Amid Climate Change: Profit Drift and Investment Risks in Pelagic Fisheries Wibowo, Martino; Mubarok, Faizul; Wardiwiyono, Sartini; Suntrayuth, Sid
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i1.13208

Abstract

This study examines the impact of climate change on the financial vulnerability and pelagic fisheries in Fisheries Management Area 711 investment risks, covering the ground fishing area of the Natuna Sea, the North Natuna Sea, and the Karimata Strait through direct survey. Data was collected from 100 fishermen using a quantitative approach and structural equation modeling (SEM) through a Likert-scale questionnaire to examine the interrelations among climatic factors, adaptive strategy, investment risk, and income. Findings demonstrate that storm frequency affects resource availability and investment risk, underscoring susceptibility to extreme weather phenomena. Investment risk functioned as a mediator, substantially influencing adaptive strategies and income. Adaptive solutions were identified to mitigate the adverse effects of investment risk on income by around 50 percent. Nonetheless, factors like sea level rise and sea temperature have shown no direct significant impact, indicating potential delayed or perceived consequences. The study underscores the importance of community-based adaptation measures to mitigate climate-induced economic vulnerabilities in fisheries, emphasizing the need for policymakers to enhance risk literacy among fishermen for improved socio-economic resilience.
Upaya Peningkatan Kinerja Karyawan Pada Ikm Ts Alumunium Yogyakarta Febrianti, Yolanda; Wardiwiyono, Sartini
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

IKM TS Aluminium merupakan salah satu UMKM di Yogyakarta yang memproduksi berbagai jenis peralatan rumah tangga berbahan dasar aluminium. Kinerja karyawan UMKM ini tergolong cukup rendah. Hal tersebut ditandai dengan kurangnya kesadaran karyawan dalam menjalankan tanggung jawab yang diberikan maupun dalam mengikuti peraturan yang berlaku. Selain itu, ketelitian karyawan dalam bekerja juga masih rendah sehingga mengakibatkan terjadinya produk gagal atau produk cacat. Pengabdian ini ditujukan untuk mendampingi pemilik IKM dalam mengidentifikasi faktor-faktor yang mempengaruhi kinerja karyawan dan memberikan rekomendasi perbaikan untuk meningkatkan kinerja karyawan. Hal tersebut penting dilakukan karena karyawan merupakan salah satu pemangku kepentingan dalam IKM ini yang berkaitan langsung terhadap proses bisnis IKM TS Aluminium.
Co-Authors Annisa Fithria Budi Barata Kusuma Utami Faizul Mubarok Febriana, Rinawati Febrianti, Yolanda Imam Riadi Martino Wibowo Muhamad Abduh, Muhamad Suntrayuth, Sid Suparyati, Dea Susanti Wahyudi, Rofiul Weni Hawariyuni, Weni