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All Journal Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK) DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan
Yenni Rohmatun
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Religion Humanities Economics, Econometrics & Finance Social Sciences

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PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL PERSEDIAAN OBAT-OBATAN PADA UPTD PUSKESMAS CIWARINGIN Yenni Rohmatun; Jenia Dwi Adani
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol. 8 No. 1 (2022): Jurnal Dinamika
Publisher : FEB Institut Bakti Nusantara

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Abstract

This study was to determine the application of accounting information systems and internal control of drug supplies at the Uptd of Ciwaringin Public Health Center. The type of qualitative research is interview and documentation method. The results showed that the application of an accounting information system for drug supplies at the Regional Technical Implementation Unit of the Ciwaringin Health Center was running quite well, the management of drug supplies was carried out manually and computerized, equipped with reports and supporting documents. However, the recording activities on the warehouse card, SMILE, and stock taking are carried out by the same officer. This can lead to the risk of fraud and errors in recording. Meanwhile, the implementation of internal control over the supply of medicines at the Regional Technical Implementation Unit of the Ciwarngin Public Health Center was running quite well and complied with the components of the internal control system. However, in the inventory control activity component, the segregation of duties has not been implemented properly, so there are multiple tasks. Then, the risk assessment component has been done well in dealing with damaged or expired drugs, but officers are still having difficulties in recording
ANALISIS TINGKAT KESEHATAN BANK DENGAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL TAHUN 2018-2020 PADA BPR SYARIAH AMANAH RABBANIAH BANDUNG Yenni Rohmatun; Suwandi; Aulia Alfarizi
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 1 No 1 (2022): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1310.261 KB) | DOI: 10.58468/jambak.v1i1.14

Abstract

ABSTRACT Profitabilitas merupakan suatu kemampuan perusahaan dalam menghasilkan laba selama periode tertentu pada tingkat penjualan. Penelitian ini bertujuan untuk menghitung profitabilitas pada BPR SYARIAH AMANAH RABBANIAH periode 2018 hingga 2020. Dengan menggunakan metode perhitungan Gross Profit margin,Net Profit Margin,Return On Asset.Hasil  perhitungan  Gross  Profit  Margin  (GPM)  pada  BPR SYARIAH AMANAH RABBANIAH Cirebon  periode  2018  s/d  2020    dinilai  sangat  baik,  hal  ini  berdasarkan  hasil  perhitungan  rata-rata  Gross  Profit  Margin  (GPM)  selama 3  tahun  yaitu  42.83%,  yang  berada  diatas  standar  rasio  profitabilitas  yaitu  >30%  yaitu  termasuk  sebagai  kriteria  pengelolaan  sangat  baik.Hasil  perhitungan  Net  Profit  Margin  (NPM)  pada  BPR SYARIAH AMANAH RABBANIAH periode  2018  s/d  2020    dinilai  sangat  baik,  hal  ini  berdasarkan  hasil  perhitungan  rata-rata  Net  Profit  Margin  (NPM)  selama 3  tahun  yaitu  41.8%,  yang  berada  diatas  standar  rasio  profitabilitas  yaitu  >30%  yaitu  termasuk  sebagai  kriteria  pengelolaan  sangat  baik.Hasil  perhitungan  Return  On  Asset  (ROA)  pada BPR SYARIAH AMANAH RABBANIAH periode  2018  s/d  2020    dinilai  baik,  hal  ini  berdasarkan  hasil  perhitungan  rata-rata  Return On Asset (ROA)  selama 3  tahun  yaitu  30%,  yang  berada  pada  kriteria  baik  standar  rasio  profitabilitas. ABSTRAK Profitability is a company's ability to generate profits during a certain period at the level of sales. This study aims to calculate the profitability of the BPR SYARIAH AMANAH RABBANIAH for the period 2018 to 2020. By using the calculation method of Gross Profit margin, Net Profit Margin, Return on Assets. The results of the calculation of Gross Profit Margin (GPM) at the BPR SYARIAH AMANAH RABBANIAH the period 2018 to 2020 is considered very good, this is based on the results of the calculation of the average Gross Profit Margin (GPM) for 3 years, which is 42.83%, which is above the standard profitability ratio, which is > 30%, which is included as very good management criteria. the calculation of Net Profit Margin (NPM) at the BPR SYARIAH AMANAH RABBANIAH for the period 2018 to 2020 is considered very good, this is based on the results of the calculation of the average Net Profit Margin (NPM) for 3 years, which is 41.8%, which is above the standard profitability ratio is > 30% which is included as a criterion The management is very good. The results of the calculation of Return On Assets (ROA) at the BPR SYARIAH AMANAH RABBANIAH for the period 2018 to 2020 are considered good, this is based on the results of the calculation of the average Return On Asset (ROA) for 3 years, which is 30% , which is in the criteria of a good standard profitability ratio.
The Effect of Online Shopping and E- Wallet on Society 5.0 Lifestyle in the Perspective of Islamic Economics Aulya Nurrachma; Yenni Rohmatun; Usman; Eni Nuraeni
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 8 No. 2 (2024): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v8i2.3359

Abstract

This research is to obtain the significance value of online shopping and e-wallet variables on lifestyles in the era of society 5.0 and views of the Islamic economy. The study used a mixed sequential explanatory design method, using quantitative to measure variables with multiple linear regression and a qualitative library for the perspective of Islamic economics. The data used is primary from the distribution of questionnaires who are domiciled in Cirebon, Majalengka, Kuningan and secondary data from the Al-Qur'an, Hadith, and fiqh rules. The data was tested using SPSS version 29. This study shows that online shopping (X₁) and e-wallets (X₂) have a significant and positive effect on lifestyle (Y) partially. The significance value at X₁ is 0.003 <0.05 with a tcount of 3.068 > ttable of 1.655 and at X₂ of 0.000 <0.05 with a tcount of 5.215 > ttable of 1.655. The two variables simultaneously influence the Y variable, with a significance value of 0.000 <0.05 and Fcount 52.468 > Ftable 2.34. Online shopping and e-wallets for lifestyle in the era of society 5.0 based on an Islamic economic perspective may be carried out by paying attention to the sharia according to the DSN MUI fatwa. Penelitian ini untuk memperoleh nilai signifikansi dari variabel belanja online dan e-wallet terhadap gaya hidup di era society 5.0 serta pandangan ekonomi Islam. Penelitian menggunakan mix methods desain sequential explanatory, dengan menggunakan kuantitatif untuk mengukur variabel dengan regresi linear berganda dan kualitatif library untuk perspektif ekonomi Islam. Data yang digunakan primer dari persebaran kuesioner yang berdomisili di Cirebon, Majalengka, Kuningan dan data sekunder dari Al-Qur’an, Hadits, serta kaidah fiqih. Data diuji menggunakan SPSS versi 29. Penelitian ini menunjukkan bahwa belanja online (X₁) dan e-wallet (X₂) berpengaruh secara signifikan dan positif terhadap gaya hidup (Y) secara parsial. Nilai signifikansi pada X₁ yakni 0,003 < 0,05 dengan thitung 3,068 > ttabel 1,655 dan pada X₂ sebesar 0,000 < 0,05 dengan thitung 5,215 > ttabel 1,655. Kedua variabel berpengaruh secara simultan terhadap variabel Y, dengan nilai signifikansi 0,000 < 0,05 dan Fhitung 52,468 > Ftabel 2,34.  Belanja online dan e-wallet terhadap gaya hidup di era society 5.0 berdasarkan perspektif ekonomi Islam boleh dilakukan dengan memperhatikan syariat yang sesuai fatwa DSN MUI.
Co-Authors Aulia Alfarizi Aulya Nurrachma Eni Nuraeni Jenia Dwi Adani Suwandi Usman