Garuda - Garba Rujukan Digital

EFisiensi Biaya pada Badan Amil Zakat Nasional (BAZNAS) dalam Tinjauan Akuntabilitas Islam Embuningtiyas, Sandra Sukma; Mashudi, Mashudi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 1 No 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.

EFisiensi Biaya pada Badan Amil Zakat Nasional (BAZNAS) dalam Tinjauan Akuntabilitas Islam Sandra Sukma Embuningtiyas; Mashudi Mashudi
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 1 No. 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v1i1.3305

The purpose of this study is to measure the performance of the National Zakat Agency (BAZNAS) by using financial ratio analysis in this case cost efficiency in the Islamic accountability review. This research uses a combination of qualitative and quantitative methods. Data collection was carried out by means of documentation. The data analysis method used is an inductive and deductive frame of mind. Secondary data obtained through the baznas.go.id website regarding BAZNAS financial reports for the years 2012-2019. The results showed that the efficiency level of BAZNAS using the Operational Cost Ratio to Total Amil Rights obtained efficient results, then the efficiency level of BAZNAS using the Operational Cost to Total Collection ratio obtained efficient results, but the efficiency level of BAZNAS using the Ratio of Human Resources Costs to Total Collections resulted in inefficient. Suggestions for BAZNAS should pay more attention to the problem of cost efficiency in terms of Islamic accountability, namely accountability to Allah SWT, accountability to fellow humans, and accountability to nature.

YOUTUBE SEBAGAI MEDIA PEMBELAJARAN DI INDONESIA Fandi Prasetya; Sandra Sukma Embuningtiyas; Dicky Andriyanto
Jurnal Pendidikan Teknologi Informasi (JUKANTI) Vol 5 No 2 (2022): Jurnal Pendidikan Teknologi Informasi (JUKANTI) Edisi Nopember 2022
Publisher : Program Studi Pendidikan Informatika, Universitas Citra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37792/jukanti.v5i2.600

ABSTRAK Pembatasan sosial memiliki dampak terhadap metode pembelajaran. Metode pembelajaran jarak jauh berbasis online menjadi prioritas utama dalam situasi pandemi saat ini. Youtube dapat menjadi salah satu opsi bagi pelajar untuk membantu mereka di dalam memahami dan meningkatkan kemampuan akademik tanpa ada batasan apapun. Kemudahan akses serta beraneka macam konten yang terdapat di youtube menjadikan youtube semakin populer terutama bagi kalangan peenduduk berusia muda. Selama ini konten yang ada pada youtube mayoritas berisi konten yang bertemakan entertainment ataupun berita. Selain entertainment ataupun berita, konten youtube juga dapat berisi dengan konten yang bertema pendidikan. Metode deksriptif kualitatif digunakan dalam penelitian ini. Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah media youtube dapat menjadi opsi yang dapat digunakan untuk menunjang pembelajaran di Indonesia. Data yang dikumpulkan menggunakan studi literatur. Literatur-literatur yang terkumpul kemudian dianalisis dengan memahami bagaimana interpretasi penulis untuk mengetahui sudah tepatkah media youtube digunakan di Indonesia sebagai media penunjang dalam proses belajar. Hasil penelitian menunjukkan bahwa youtube dapat menjadi media pembelajaran yang tepat di Indonesia dan perlu disertai dengan pembangunan infrastruktur teknologi informasi serta komunikasi Kata kunci : Pendidikan, Teknologi, Youtube ABSTRACT Social restrictions have an impact on learning methods. Online-based distance learning methods are a top priority in the current pandemic situation. Youtube can be an alternative learning tool in Indonesia. Ease of access and various kinds of content on YouTube make YouTube more popular, especially for young people. So far, the majority of content on YouTube contains content with the theme of entertainment or news. In addition to entertainment or news, YouTube content can also contain educational-themed content. The qualitative descriptive method in this study with the aim of finding out whether youtube media can be an option that can be used to support learning. The data were collected using a literature study. The collected literature is then analyzed by understanding how the author's interpretation is to find out whether youtube media is used in Indonesia as a supporting medium in the learning process. The outcome of the study, YouTube can be the right learning media in Indonesia and necessary accompanied by the development of information and communication technology infrastructure Keywords: Education, Technology, Youtube

YOUTUBE SEBAGAI MEDIA PEMBELAJARAN DI INDONESIA Fandi Prasetya; Sandra Sukma Embuningtiyas; Dicky Andriyanto
Jurnal Pendidikan Teknologi Informasi (JUKANTI) Vol 5 No 2 (2022): Jurnal Pendidikan Teknologi Informasi (JUKANTI) Edisi Nopember 2022
Publisher : Program Studi Pendidikan Informatika, Universitas Citra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37792/jukanti.v5i2.600

ABSTRAK Pembatasan sosial memiliki dampak terhadap metode pembelajaran. Metode pembelajaran jarak jauh berbasis online menjadi prioritas utama dalam situasi pandemi saat ini. Youtube dapat menjadi salah satu opsi bagi pelajar untuk membantu mereka di dalam memahami dan meningkatkan kemampuan akademik tanpa ada batasan apapun. Kemudahan akses serta beraneka macam konten yang terdapat di youtube menjadikan youtube semakin populer terutama bagi kalangan peenduduk berusia muda. Selama ini konten yang ada pada youtube mayoritas berisi konten yang bertemakan entertainment ataupun berita. Selain entertainment ataupun berita, konten youtube juga dapat berisi dengan konten yang bertema pendidikan. Metode deksriptif kualitatif digunakan dalam penelitian ini. Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah media youtube dapat menjadi opsi yang dapat digunakan untuk menunjang pembelajaran di Indonesia. Data yang dikumpulkan menggunakan studi literatur. Literatur-literatur yang terkumpul kemudian dianalisis dengan memahami bagaimana interpretasi penulis untuk mengetahui sudah tepatkah media youtube digunakan di Indonesia sebagai media penunjang dalam proses belajar. Hasil penelitian menunjukkan bahwa youtube dapat menjadi media pembelajaran yang tepat di Indonesia dan perlu disertai dengan pembangunan infrastruktur teknologi informasi serta komunikasi Kata kunci : Pendidikan, Teknologi, Youtube ABSTRACT Social restrictions have an impact on learning methods. Online-based distance learning methods are a top priority in the current pandemic situation. Youtube can be an alternative learning tool in Indonesia. Ease of access and various kinds of content on YouTube make YouTube more popular, especially for young people. So far, the majority of content on YouTube contains content with the theme of entertainment or news. In addition to entertainment or news, YouTube content can also contain educational-themed content. The qualitative descriptive method in this study with the aim of finding out whether youtube media can be an option that can be used to support learning. The data were collected using a literature study. The collected literature is then analyzed by understanding how the author's interpretation is to find out whether youtube media is used in Indonesia as a supporting medium in the learning process. The outcome of the study, YouTube can be the right learning media in Indonesia and necessary accompanied by the development of information and communication technology infrastructure Keywords: Education, Technology, Youtube

BANK FINANCIAL SOUNDNESS IN INDONESIA: EVIDENCE FROM THE COVID-19 PANDEMIC AND THE POST-PANDEMIC PERIOD Embuningtiyas, Sandra Sukma; Puspasari, Oktaviani Rita; Prasetya, Fandi
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the bank financial of soundness of conventional banking in Indonesia during the COVID-19 pandemic and post-pandemic. Bank financial of soundness assessment is carried out using the Risk-Based Bank Rating approach through the RGEC method (Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital). This research is descriptive quantitative with secondary data obtained from the Annual Report and GCG Report of conventional banks listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The results showed that overall, the health level of the banks studied was classified as “Healthy” both during the pandemic and post-pandemic, with the best performance shown in the aspects of capital and governance (GCG). Meanwhile, the profitability aspect shows a fairly good performance, although it is not evenly distributed across all indicators measured. In the risk profile aspect, the majority of banks show a very healthy Non-Performing Loan (NPL) ratio but not the LDR ratio. The results also show that there is an increasing trend from year to year for the number of banks in the very healthy category, while the number of banks in the less healthy category tends to decrease, especially from the beginning of the pandemic to post-pandemic. The implication of this finding is that the resilience of Indonesian banks is quite good in facing the crisis caused by the Covid 19 pandemic. However, strengthening liquidity management strategies is needed to strengthen stability in the long run. These results can serve as input for regulators in formulating financial risk mitigation policies as well as for bank management in improving governance practices and operational efficiency.

PENINGKATAN LITERASI KEUANGAN UNTUK MENCAPAI FINANCIAL FREEDOM BAGI MASYARAKAT BANYUWANGI Embuningtiyas, Sandra Sukma; Millati, Izzato; Puspasari, Oktaviani Rita
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 2 No. 3 (2023): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v2i3.116

Global economic conditions in 2024 are predicted to be in a stagnant position and tend to lead to a weakenes of the economy. In response to this problem, it is hoped that people can start preparing their finances well. One way for someone to have good finances is to do financial planning, with financial planning it will be easier for someone to survive and achieve financial freedom. Financial freedom is not only about how one can control money but about building ways to protect oneself. This community service program is carried out as an effort to provide education and insight into the importance of having healthy finances in order to create a prosperous Banyuwangi society. Methods for implementing activities include preparation, implementation and evaluation. The results of this activity are increased knowledge and awareness of financial planning as well as increasing the ability to plan ideal and healthy finances.

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search