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All Journal Dinamika Akuntansi Keuangan dan Perbankan Journal of Economic Education Jurnal Keuangan dan Perbankan Jurnal Pengabdian Masyarakat
Puspitasari, Saras Meilia
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Efficiency of Commercial Banks in Financing MSME in Indonesia Puspitasari, Saras Meilia; Rusdarti, Rusdarti; Murwatiningsih, Murwatiningsih
Journal of Economic Education Vol 8 No 1 (2019): June 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jeec.v8i1.30458

Abstract

This study aims to analyze the efficiency of commercial banks in MSME financing before and after the existence of Bank Indonesia Regulation Number 17/12/PBI/2015 in Indonesia. The data used in this study was data originating from 52 commercial banks that were recorded in the Financial Services Authority (OJK). The data analysis technique used in this study is a non-parametric method with a Data Envelopment Analysis (DEA) approach with input variables consisting of financial capital, third-party funds, operational costs, and the output variable used is MSME financing. The results showed that before the existence of Bank Indonesia Regulation Number 17/12/PBI/2015 there were seven commercial banks that were efficient in financing MSMEs, and after that regulation, there were twelve efficient commercial banks in financing MSMEs. The results showed that the significance value of 0.955 was greater when compared with the alpha value of 0.05. This proves that there is no difference in efficiency before and after the existence of Bank Indonesia Regulation Number 17/12/PBI/2015.
Analisis Penerapan Akuntansi Pembiayaan Murabahah Berdasarkan PSAK 102 (Studi Kasus pada KSPPS di Kabupaten Pemalang) Puspitasari, Saras Meilia; Imron, Ali; Suripto, Suripto
Jurnal Keuangan dan Perbankan Vol. 20 No. 1 (2023): Jurnal Keuangan Dan Perbankan, Volume 20 No. 1, Desember 2023
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jkp.v20i1.502

Abstract

This research are purpose as to determine the application and suitability of murabahah financing based on PSAK 102 concerning murabaha accounting for KSPPS BMT Al Fatta, KSPPS Berkah Usaha Syariah, KSPPS Dana Syariah, KSPPS BMT Bina Muamalah Taawun in Pemalang Regency. This study uses a qualitative method with a descriptive approach, namely by describing the implementation of the murabahah financing program, as well as analyzing the suitability of accounting treatment in recognition, measurement, presentation and disclosure murabahah financing through observation, interviews and documentation. The results of this study indicate that the treatment of murabahah financing at KSPPS BMT Al Fatta, KSPPS Berkah Usaha Syariah, KSPPS Dana Syariah, KSPPS BMT Bina Muamalah Taawun located in Pemalang Regency is not fully in accordance with the murabahah accounting treatment in PSAK 102 which includes the recognition and measurement of murabahah. Meanwhile, presentation and disclosure are in accordance with PSAK 102.
PENDAMPINGAN PEMANFAATAN PEMASARAN DIGITAL BAGI UMKM DI KABUPATEN PEMALANG Murdianingsih, Dian; Rosyadi, Noor; Prasetya, Victor; Puspitasari, Saras Meilia; Safitri, Windi Aulia
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 6 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Juni 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/exvg4j28

Abstract

Tujuan   pengabdian masyarakat  ini  untuk  mendampingi  UMKM  dalam  meningkatkan  strategi  pemasaran  guna meningkatkan penjualan produk pada UMKM Cangkang Telur Ceria di Desa Bulu, Kecamatan Petarukan, Kabupaten Pemalang. Hasil dari pendampingan yaitu pembuatan  akun Facebook dan Instagram  sebagai sarana  untuk  mempromosikan  produk  secara  lebih  luas,  pemberian  logo  UMKM  agar produknya di kenal luas oleh masyarakat, serta pembuatan perizinan Nomor Induk Berusaha (NIB)  sebagai  tanda  pengenal  resmi  dari  usaha  yang  sedang  dijalankan.  Pendampingan ini membekali UMKM agar memiliki kemampuan menggunakan Digital Marketing secara optimal sehingga dapat memasarkan produk maupun jasa secara lebih luas, yang pada akhirnya terjadi peningkatan omset dalam penjualan.
ANALISIS PENGARUH NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, PENYISIHAN PENGHAPUSAN AKTIVA PRODUKTIF, DAN BIAYA PENDAPATAN OPERASIONAL TERHADAP PROFITABILITAS DI KLKMS BTM PEMALANG KC RANDUDONGKAL TAHUN 2019-2022 Puspitasari, Saras Meilia; Wuriah, Diah; Suripto, Suripto; Prasetyo, Arif Hadi
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i2.9659

Abstract

This research is entitled "Analysis Of The Effect Of Non Performing Financing, Financing to Deposit Ratio, Provision For Elimination of Earning Assets and Cost of Operating income Against Profitability At KLKMS BTM Pemalang KC Randudongkal in 2019-2022“. The purpose of the study was to determine and analyze the effect of Non Performing Financing (NPF), Financing To Deposit Ratio (FDR), Provision for Removal of Earning Assets (PPAP), Operating Costs and Operating Income (BOPO) on Profitability. This study uses a saturated sample using a sample of 48 data. The tests in this study were carried out using descriptive analysis methods, normality tests, multicollinearity, heteroscedasticity, autocorrelation, linearity, multiple regression analysis, t test, f test and coefficient of determination. The results of this study indicate that the NPF variable (X₁) affects profitability (Y) the value of thitung ˂ ttabel (-5.433 ˂ 2.01290). The FDR variable (X₂) affects Profitability (Y) with a thitung > ttabel (3.093 > 2.01290). PPAP variable (X₃) affects Profitability (Y) with a thitung ˂ ttabel (-2.847 ˂ 2.01290). BOPO variable (X₄) affects Profitability (Y) with a thitung ˂ ttabel (- 3.625 ˂ 2.01290). NPF (X₁), FDR (X₂), PPAP (X₃), BOPO (X₄) variables have a significant effect together or as a whole on Profitability (Y) with a value of Fhitung > F tabel (24.149 > 2.57) at LKMS Cooperative BTM Pemalang Randudongkal Branch Office in 2019-2022.
Co-Authors Ali Imron Murdianingsih, Dian Murwatiningsih Murwatiningsih, Murwatiningsih Prasetya, Victor Prasetyo, Arif Hadi Rosyadi, Noor Rusdarti - Safitri, Windi Aulia Suripto Suripto Wuriah, Diah