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All Journal AkMen JURNAL ILMIAH Journal of Economic, Public, and Accounting (JEPA) Journal of Training and Community Service Adpertisi Jurnal Bisnis dan Kewirausahaan Nobel Community Services Journal Jurnal Unicorn ADPERTISI IECON: International Economics and Business Conference
Asbi Amin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015 Asbi Amin
AkMen JURNAL ILMIAH Vol 12 No 4 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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The purpose of this study was to analyze the influence of cash turnover, inventory turnover and sales growth turnaround company to return on assets (ROA) at a food and beverage company. Population of this research is the food and beverage companies listed on t he Indonesia stock exchange (IDX) in year 2012-2014. Sampling method used is the purposive sampling and retrieved 13 companies as samples. Methods of analysis used is multiple regression analysis. Based on the results of partial or test T, cash turnover variable, inventory turnover and sales growth is not significant effect on profitability.
LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT : MELALUI TRANSPARANSI DAN AKUNTABILITAS Asbi Amin; M. Arfin Hamid
Journal of Economic, Public, and Accounting (JEPA) Vol 4 No 2 (2022): April 2022
Publisher : Universitas Sulawesi Barat

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Masyarakat berharap dapat melihat dan mengetahui kinerja Lembaga Amal Zakat melalui laporan keuangan yang transparan dan akuntabel. Peneliti ingin mengkaji transparansi dan akuntabilitas Lembaga Amil Zakat melalui pelaporan keuangan, mengacu pada PSAK 109. Studi ini dengan pendekatan deskriptif, studi kasus, komparatif. Objek data laporan keuangan yang tersaji dalam website yang telah dipublikasikan periode 2019 dan 2020 oleh Rumah Zakat dan Inisiatif Zakat Indonesia. Hasil penelitian menemukan dalam upaya peningkatkan transparansi dan akuntabel, Rumah Zakat dan IZI memberikan kemudahan bagi masyarakat, khususnya muzakkinya, untuk mengakses penyampaian kegiatan, laporan keuangan setiap tahun yang telah diaudit oleh audit eksternal. Rumah zakat belum menyajikan lima komponen laporan keuangan sesuai dengan PSAK 109 sebagai bentuk pertanggungjawabannya hanya memprioritaskan laporan penggunaan dana. Sementara Inisiatif Zakat Indonesia telah menyusun laporan keuangan tahunan sesuai PSAK No. 109 yang berlaku di Indonesia. Selain itu, pengakuan, pengungkapan, penyajian, dan komponen laporan keuangan telah sepenuhnya disusun dalam teks laporan keuangan tahun 2019 dan 2020, dan tidak dilakukan pengungkapan atas catatan laporan keuangan.
TELAAH KOMPARATIF KINERJA KEUANGAN BANK UMUM INDONESIA SEBELUM DAN SAAT COVID 19 asbi amin; Astika Landang; Margareta Seltin Hama; Hermanus Tolin Edo; Beatrix Maila Tamur
AkMen JURNAL ILMIAH Vol 19 No 3 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i3.2976

Abstract

This study aims to determine the performance of Islamic banking and banking before and during the COVID-19 pandemic as measured by the capital adequacy ratio (CAR), Return on Assets (ROA), Net Interest Margin (NIM)/Net Operating Margin (NOM), Operating Costs Per Operating Income (BOPO) and Loan to Deposit Ratio (LDR)/ Financing to Deposit Ratio (FDR). This type of research is a comparative study through a literature study, so the object of this research is the banking statistics report issued by the OJK. where this study will compare the financial performance of conventional banks book II and Islamic banks book II before and during the covid-19 pandemic by using financial ratios as comparison indicators. The financial ratios used are the ratio of CAR, ROA, NIM/NOM, BOPO, LDR/FDR. The analytical method used is descriptive statistical analysis used in this study is the minimum value, maximum value, average (mean) and standard deviation. In addition, the inferential statistical analysis used in this study was the Wilcoxon signed rank test with the help of SPSS. The results showed that there were differences in the CAR, ROA, NIM, BOPO and LDR ratios in BUKU II conventional commercial banks before and during the Covid 19 pandemic. Meanwhile, the CAR and NOM ratios in BUKU II Islamic commercial banks did not show any differences before and during the Covid pandemic. 19.
PENINGKATAN KAPASITAS PETANI MELALUI PELATIHAN PEMBUKUAN SEDERHANA DI DESA KABBA KABUPATEN PANGKEP: PELATIHAN PEMBUKUAN SEDERHANA DI DESA KABBA KABUPATEN PANGKEP Asbi Amin; Yusriadi Hala; Ibrahim; Fina Diana; St. Hatidjah
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 3 No. 1 (2023): Feb 2023
Publisher : ADPERTISI

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Pembukuan yang dilakukan walaupun pembukuan sederhana sangat penting untuk kelangsungan kegiatan usaha termasuk juga bisnis usahatani. Terdapat masalah di Desa Kabba Kabupaten Pangkep, dimana para Petani masih belum melakukan pembukuan usahatani dengan baik. Para petani belum menyadari arti pentingnya dari pembukuan dan analisis usahatani. Keadaan ini disebabkan karena perilaku, sikap, pengetahuan dan keterampilan petani tentang pembukuan dan analisis usahatani. Oleh karena itu, Tim Pengabdian Kepada Masyarakat (PKM) oleh Aliansi Dosen Perguruan Tinggi Swasta Indonesia (ADPERTISI) melakukan kegiatan berupa pelatihan pembukuan usahatani untuk meningkatkan kapasitas para petani, khususnya di Desa Kabba Kabupaten Pangkep. Kepentingan ini menjadi bertambah, dengan melihat bahwa pemerintah juga membutuhkan data-data usahatani sebagai masukan dalam menetapkan kebijakan di bidang pertanian. Metode pelaksanaan kegiatan pengabdian pada masyarakat ini dilakukan dengan metode Workshop pembukuan usahatani. dipadupadankan dengan Kegiatan Forum Group Discussion (FGD). Kegiatan pengabdian kepada masyarakat ini mendapat respon positif dari semua peserta dan dari kegiatan ini menambah wawasan dan memberikan pengetahuan kepada para petani di Desa Kabba Kabupaten Pangkep dalam menyusun pembukuan usahatani mereka.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KOTA MAKASSAR Asbi Amin
Jurnal Bisnis dan Kewirausahaan Vol. 5 No. 3 (2016): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

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This research aims to empirically examine the effect of regional financial statement presentation and accessibility of financial statements for accountability in financial management. The research was conducted in Makassar district, for two months. The sampling method used is proportionate stratified random sampling; the sample is then determined by 32 managers district and 32 financial staff of SKPD. Research applies for quantitative approaches. For this research the data analyzed using multiple linear regression with tools statistical program, after test the classical assumptions are met. The results of this research show that the presentation of the financial statements and the accessibility of the area of financial reporting partial or jointly positive effect on accountability in financial management.
SOSIALISASI PERHITUNGAN DAN PELAPORAN PAJAK UNTUK USAHA MIKRO KECIL MENENGAH DI KABUPATEN PINRANG Asbi Amin; Sitti Mispa; Nuramal Nuramal; Syiar Rinaldy; Lusiana Kanji; Anim Wiyana; Nurhasanah Nurhasanah
Nobel Community Services Journal Vol 2 No 1 (2022): Nobel Community Services Journal
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/ncsj.v2i1.2867

Abstract

Tujuan yang diharapkan dari pengabdian masyarakat ini ialah UMKM mampu memahami tentang dasar dan peraturan perpajakan pada UMKM agar pelaku usaha UMKM mampu memenuhi kewajiban perpajakannya. Atas dasar permasalahan yang terjadi pada mitra maka program PKM ini perlu dilakukan dengan memberikan sosialisasi tentang adanya PP No 23 tahun 2018 bagi UMKM yang memiliki Omzet di bawah Rp 4,8 miliar dalam setahun dengan Tarif 0,5% dan hanya berlaku selama 7 (tujuh) tahun untuk Orang Pribadi dan 3 tahun Untuk UMKM badan. Metode yang digunakan adalah diskusi dan ceramah. Kegiatan pengabdian yang dilakukan Tim PKM ini dengan metode ceramah dan diskusi telah mampu menambah wawasan, Motivasi dan pemahaman mengenai PPh Final UMKM kedepannya. Pelaku UMKM juga diharapkan untuk disiplin dan tepat waktu dalam pelaporan dan pembayaran dan sesuai dengan Standart yang berlaku.dan juga dengan adanya Insentif pajak UMKM selama Pandemi Covid 19, diharapkan Pelaku UMKM dapat menggunakan Insentif tersebut The expected goal of this community service is that UMKM are able to understand the basics and regulations of taxation on UMKM so that UMKM business actors are able to fulfill their tax obligations. On the basis of the problems that occur with partners, this PKM program needs to be carried out by providing socialization regarding the existence of PP No. 23 of 2018 for MSMEs that have a turnover of below Rp. 4.8 billion in a year with a 0.5% tariff and only valid for 7 (seven) years. for private person and 3 years for UMKM entities. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to add insight, motivation and understanding about the UMKM Final PPh in the future. UMKM actors are also expected to be disciplined and timely in reporting and paying and in accordance with applicable standards. And also with the UMKM tax incentives during the Covid 19 Pandemic, UMKM actors are expected to be able to use these incentives.
Telaah Aspek Pembiayaan dan Kinerja Keuangan Syariah Pada Bank Umum Syariah di Indonesia Asbi Amin; Ibrahim
Jurnal Unicorn ADPERTISI Vol. 1 No. 1 (2022): Juli 2022
Publisher : Jurnal Unicorn ADPERTISI

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Pembiayaan merupakan kegiatan paling dominan pada bank Syariah yang berefek pada profitabilitas. Tujuan penelitian ini adalah untuk menguji apakah terdapat perbedaan signifikan pembiayaan mudharabah, musyarakah, murabahah, ijarah dan profitabilitas pada Bank Umum Syariah sebelum dan saat Pandemi Covid 19. Penelitian ini merupakan pendekatan kuantitatif. Sasaran penelitian terkait dengan Pembiyaan berdasarkan penggunaannya di Bank Umum Syariah sebelum dan selama pandemi Covid. Subjek penelitian adalah data laporan posisi keuangan bulanan sebelum pandemi Covid 19 tahun 2018 dan tahun 2019 dan saat pandemi Covid 19 tahun 2020 dan 2021 pada Bank Umum Syariah yang di kumpulkan melalui statistik perbankan Syariah pada website OJK. Teknik analis menggunakan uji Beda t Test dengan jenis pengujian Paired Samples T Test yakni membandingkan data sebelum pandemi Covid (2018 dan 2019) dengan data selama pandemi Covid (2020 dan 2021). Hasil penelitian menemukan bahwa pandemi covid 19 memberikan dampak pada penurunan pembiayaan mudarabah, murabahah, ijarah dan profitabilitas secara signifikan. Namun, memberikan dampak pada kenaikan pembiayaan musyarakah secara signifikan.
Disclosure of Islamic Social Reporting (ISR) through leverage, profitability and company size Rahmawati.S; Andi Sulfati; Asbi Amin
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

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The goal of this research is to find out how Islamic banks that were registered with the Financial Services Authority (OJK) between 2020 and 2023 disclosed their Islamic social reporting (ISR), taking into account factors including leverage, profitability, and company size. Gathering information using a purposive sample method based on secondary sources such as financial and sustainability reports found on each bank's website. There were thirteen observations in the population and thirty-six in the sample, all of which pertain to Islamic banks that were registered with the Financial Services Authority (OJK) in 2020 and 2023. Multiple linear regression and hypothesis testing are the tools of choice for this investigation. This study found that Islamic Social Reporting (ISR) Disclosure is positively affected by leverage, but unaffected by profitability. Another favorable effect of company size on ISR Disclosure was shown to be statistically significant.
The Effect Of Islamic Banking Financial Ratio On The Financial Performance Yuwana Wangsa Putri Iskandar; Andi Sulfati; Asbi Amin
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

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This study explores the impact of Net Operating Margin (NOM), Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), and Capital Adequacy Ratio (CAR) on the financial performance of Islamic banks listed under the Financial Services Authority (OJK) from 2018 to 2023. Using secondary data obtained from financial reports available on the banks' official websites, the study employed a purposive sampling method. The population consisted of Islamic banks registered with OJK during the study period, narrowing down to 6 banks with 36 observations as the final sample. Data analysis utilized multiple linear regression to examine the relationships between the variables, accompanied by hypothesis testing to determine their statistical significance. The findings indicate that NOM and BOPO did not show a significant influence on the financial performance of the sampled Islamic banks. However, NPF and CAR demonstrated a substantial and statistically significant impact. These results underscore the importance of managing credit risk and maintaining adequate capital reserves to ensure financial stability and performance in Islamic banking. This study provides valuable insights for policymakers and bank managers to focus on strengthening risk management practices and capital adequacy to sustain and enhance the financial health of Islamic banking institutions in Indonesia.
Causality of Islamic Banking Financial Performance in Indonesia Nur Hafizhah Putri; Asbi Amin; Anwar
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

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This study aims to test whether capital structure, liquidity, financing to deposit ratio (FDR), and operations efficiency ratio (OER) affect financial performance in Islamic banking companies registered with the Financial Services Authority (OJK) in 2019-2023. Data collection uses secondary data obtained from financial reports, using purposive sampling techniques. The population in this study is Islamic banking companies registered with the Financial Services Authority (OJK) in 2019-2023, with a total of 14 observations, while the sample taken is 40 observations. The analysis method uses multiple linear regression techniques and hypothesis testing. The results of the study indicate that capital structure has a significant positive effect on financial performance, liquidity has a significant positive effect on financial performance, financing to deposit ratio (FDR) does not affect financial performance, and operations efficiency ratio (OER) does not affect financial performance.
Co-Authors Andi Sulfati Anim Wiyana Anwar Astika Landang Beatrix Maila Tamur Fina Diana Gagaring Pagalung Hermanus Tolin Edo Ibrahim Ibrahim Lusiana Kanji M. Arfin Hamid Margareta Seltin Hama Muslimin H. Kara Nur Hafizhah Putri Nuramal Nuramal Nurhasanah Nurhasanah Orfyanny S. Themba Rahmawati.S Sitti Mispa St. Hatidjah Syiar Rinaldy Yusriadi Hala Yuwana Wangsa Putri Iskandar