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The Effect of Buying and Selling Financing and Profit Sharing Financing on Financial Performance at BPRS Bhakti Sumekar Fadali Rahman; Puji Handayati; Sonhaji
International Journal of Integrative Sciences Vol. 2 No. 3 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v1i4.3397

Abstract

Buying and selling financing is a form of financing made by banks or other financial institutions to their customers to buy certain goods or assets. Profit-sharing financing is a form of financing carried out by banks or other financial institutions to their customers by sharing profits or business results obtained from projects or business activities funded by said bank or financial institution. This study aims to analyze the effect of buying and selling financing and profit sharing financing on the financial performance of BPRS Bhakti Sumekar. Research design in this writing is library research (library research), namely by looking for research data or information through reading scientific journals, reference books, published financial reports and publication materials available as support in this writing. In the nature of this research using quantitative research, the quantitative method is a research method based on the philosophy of positivism used to examine certain populations or samples. Data were obtained from the financial statements of BPRS Bhakti Sumekar for the last four years from 2017 to 2020. Regression analysis was used to evaluate the effect of the two factors on financial performance, which was measured using financial ratios such as ROA. The results of the analysis show that buying and selling financing and profit sharing financing have a significant influence on financial performance at BPRS Bhakti Sumekar. In this case, profit sharing financing has a greater influence than buying and selling financing. These findings provide important implications for the management of BPRS Bhakti Sumekar in managing the financing portfolio and improving financial performance
The effect of free cash flow (FCF) on agency cost and financial performance in financial sector companies registered in indonesia stock exchange (BEI) 2015-2016 Agung Purnawarman; Puji Handayati
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 1 No. 4 (2021)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.394 KB) | DOI: 10.17977/um066v1i42021p305-312

Abstract

The company not only aims to seek profit, but also to maximize the prosperity of its shareholders by maximizing the value of the company. Within the company, there are three people who have different interests, namely, company owners, shareholders, and managers. When the company generates free cash flow, there will be differences in the interests of the parties who make the work contract and create a conflict that will cause the company to pay costs, which is called agency cost. The result of this difference in interest can also affect the company's financial performance because the company's finances are not going well. The purpose of this study was to determine the effect of free cash flow (FCF) on agency cost and financial performance in financial sector companies listed on the IDX in 2015-2016. The type of research used in the research is Explanatory Research, with a population of 83 companies listed on the Indonesian stock exchange in the financial sector in 2015-2016. The sampling technique used the purposive sampling method of as many as 61 companies listed on the Stock Exchange in the financial sector 2015-2016. The analytical tool used in this study is a simple regression test. Based on the results of the analysis, it is found that free cash flow (FCF) has a positive and significant effect on agency cost in financial sector companies listed on the IDX 2015-2016 of 33.7% and free cash flow (FCF) has a positive and significant effect on performance. finance by 34.0%.
Assessing the Relevance of Spirituality and Corporate Social Responsibility in A Family Business: A Scooping Review Sulis Rochayatun; Heri Pratikto; Cipto Wardoyo; Puji Handayati; Rosmiza Bidin
JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Vol 9, No 2: SEPTEMBER 2023
Publisher : Universitas Negeri Malang

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

Abstract

Previous literature review studies have explored the implementation of social responsibility in family companies, while literature reviews that focus explicitly on the spirituality of family business in the implementation of social responsibility have not been found. The purpose of this scoping review is to map out studies that assess the spirituality of family business in the implementation of social responsibility. The scoping review of this study follows the five main stages outlined by Arkset and O'Malley (2005). The steps taken are (1) identifying research questions; (2) identify relevant studies; (3) selection of relevant studies; (4) mapping data; (5) Compile, summarize and report the results. The studies reviewed were selected from three electronic databases, namely: Emerald, Springer and Taylor & Francis within a period of 12 years from 2012-2021. The results of the scoping review show that most studies acknowledge that spirituality in family establishments is stronger. Social responsibility decisions and policies are considered as ethical decisions that involve the influence of religion and spirituality as the basis for decision making. The spiritual values that are built in family business can be the basis for the implementation of social responsibility that is oriented to the long-term goal of corporate sustainability. The theoretical implication of this research is to provide additional literature on CSR in family companies in terms of spirituality so that it can be a guide for future research. Keywords: Corporate Social Responsibility, Spirituality, Family Business, Scooping Review
FRAUD ANALYSIS IN THE MANAGEMENT OF VILLAGE FUNDS VIEWED FROM THE PERSPECTIVE OF THE HEXAGON THEORY Wakik; Makayanawati; Puji Handayati
PENANOMICS: International Journal of Economics Vol. 2 No. 3 (2023): December
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v2i3.112

Abstract

This study aims to analyze the influence of stimulus, ability, collusion, opportunity, rationalization and arrogance on fraud. This research was conducted in the Sumenep district. The number of samples in this study was 93 respondents, determined using the slovin formula. Data collection was carried out through a questionnaire. The data analysis technique used in this study is multiple linear regression. Based on the results of the analysis, it can be seen that the stimulus has a positive effect on fraud, capability hurts fraud, collusion has a positive impact on fraud, the opportunity has a positive effect on fraud, rationalization has a positive impact on fraud, and arrogance has a positive effect on fraud.
Benchmarking as a Marketing Strategy Promotion for Increasing Tourism: Case Study of SMEs in Kediri City Square Iva Khoiril Mala; Puji Handayati; Arief Noviarakhman Zagladi
East Asian Journal of Multidisciplinary Research Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i10.6313

Abstract

This research discusses strategies to increase the number of visitors to the SME square in Kediri through benchmarking and collaboration between related parties. Kediri Square has undergone significant revitalization and facial changes to increase its appeal. Apart from being a tourist spot, Kediri Square is also used as an educational place. This research also highlights the importance of internal marketing strategies effective promotion, integration of local culture, and cooperation with related parties. The research method used is qualitative with a case study approach to alun-alun SMEs Kediri city with observation and interviews. The research results show that developing attractive facilities, effective promotions, increasing security and comfort, and collaborating with related parties can increase the number of visitors. In addition, combining educational activities and promotion of local culture can also be an effective strategy. In its conclusion, this research emphasizes the importance of cooperation between local government, tourism actors and local communities in increasing the number of visitors to Kediri Square.
Management of Historic Assets in the Perspective of Good Corporate Governance Anisa Tus Saidah; Puji Handayati; Satia Nur Maharani
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 1 (2023): IJHESS AUGUST 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i1.432

Abstract

The purpose of this study is to find out whether Historical Asset Management is following the theory of Good Corporate Governance. The researcher chose the research location for historic assets at the Regional XI Cultural Preservation Center, which is located in Trowulan District, Mojokerto Regency. The researcher chose the Cultural Preservation Center for Region XI as the research location because it is an institution that manages historical assets and the Mojokerto district is the number one place that has historical heritage and the largest and widest Majapahit kingdom in Indonesia. This study used a qualitative method with a phenomenological approach and conducted interviews with two informants, namely Mr. S and Mr. H. In terms of the implementation of the management reviewed from the perspective of Good Corporate Governance theory, the principles of this theory have been applied to the performance of BPK XI. In addition, the valuation, disclosure, and reporting of historic assets in BPK XI have been reported as fixed assets in the balance sheet and disclosed in the notes to the financial statements. 
Accounting of Refinancing and Take Over for Murabahah Contract Aang Kunaifi; Puji Handayati; Mat Bahri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economic: January, 2022
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1490

Abstract

The development of community needs necessitates the dynamics of services at Islamic financial institutions, especially in contract schemes or transaction models. Besides being influenced by the financial capacity of the community, there is also a rational choice to get cheaper transaction options. So, in the practice of Islamic finance, refinancing and take over transaction schemes are also developing. This article was written with the aim of describing the accounting treatment of refinancing transactions and taking over for murabahah contracts and analyzing them based on sharia compliance (sharia compliance). The research approach used is the literature on fiqh laws as guidelines for sharia compliance which has been regulated in the DSN MUI fatwa. The findings that the author can convey in this article are that there are several rational reasons for the recognition and treatment of PSAK-based accounting which regulates refinancing and take over transactions with the obligation to recognize the existence of margins in both transactions. Meanwhile, in fiqh, there is actually a deviation from compliance with sharia.
PENGUKURAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DENGAN MENGGUNAKAN PROFITABILITAS, REPUTASI, DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PREDIKTOR Nurus Shobah; Puji Handayati
Jurnal Ilmiah Ekonomi Bisnis Vol 28, No 3 (2023)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2023.v28i3.8014

Abstract

Pandemi COVID-19 membuat khawatir semua sektor kehidupan. Dahsyatnya dampak yang ditimbulkan membuat seluruh pihak saling membantu untuk mengurangi dampak pandemi, termasuk perusahaan. Corporate Social Responsibility (CSR) adalah wujud kepedulian perusahaan terhadap perubahan kepada lingkungan sekitarnya. Tujuan penelitian ini adalah untuk mengkaji profitabilitas, reputasi, dan good corporate governance yang diproksikan komisaris independen dan komite audit terhadap CSR disclosure. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 2020-2021. Sampel sebanyak 32 perusahaan manufaktur berhasil dipilih melalui metode purposive sampling. Data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan diperoleh dari website BEI dan perusahaan. Teknik analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa reputasi dan komite audit berpengaruh positif signifikan terhadap CSR disclosure, sedangkan profitabilitas dan komisaris independen tidak berpengaruh terhadap CSR disclosure. Penelitian ini diharapkan dapat menjadi pertimbangan untuk perusahaan agar lebih berfokus dalam CSR karena pengungkapannya yang cukup rendah
The effect of digital literacy, e-commerce business trend, mobile payment, income expectations on intention in digital-based entrepreneurship Mohamad Bastomi; Junaidi; Agus Hermawan; Puji Handayati
International Journal of Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i3.196

Abstract

This study aims to analyze the effect of digital literacy, e-commerce business trends, mobile payments, and income expectations on intention in digital-based entrepreneurship. The population used in this study were students of the Faculty of Economics and Business, Islamic University of Malang. There were 190 respondents in this study. Data were collected through an online survey of respondents who have an intention in digital entrepreneurship. Partial Least Square (PLS) analysis method was used to test the relationship between independent variables and dependent variables. The results showed that digital literacy and income expectation have a significant positive influence on intention in digital-based entrepreneurship. In contrast, there is no significant effect of e-commerce business trend and mobile payment on entrepreneurial intention. The findings indicate the need to improve digital literacy and understanding of income expectations as an effort to encourage entrepreneurial intention, while strategies related to e- commerce and mobile payment need to be further evaluated. This research provides important insights for stakeholders in understanding the factors that influence intention in digital-based entrepreneurship. The practical implication of this study is the need to improve digital literacy and provide a better understanding of the income potential in entrepreneurship to encourage the creation of new digital-based entrepreneurs.
Quick Response Code Indonesia Standard in increasing the effectiveness of collecting Zakat, Infaq and Shadaqah Funds Afifudin Afifudin; Sulton Sholehuddin; Agus Hermawan; Puji Handayati
International Journal of Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i3.200

Abstract

This research aims to explain how effective the quick response code Indonesia standard (QRIS) is in the growth of increasing the collection of zakat, infaq and shadaqah funds in Baznas Kaya Malang. To answer the question above, the research design used is descriptive qualitative research involving three groups of informants (administrators, managers and muzakki or the public). Based on the results of the study, it shows that the level of effectiveness of collecting ZIS funds through digital QRIS is generally not effective. This is evidenced by the level of effectiveness in 2020 and in 2021 the level of effectiveness reached 24%, thus getting the predicate not yet effective. This shows that the implementation of digital QRIS in Baznas Malang City cannot be said to be effective in its collection due to the lack of understanding and trust of muzakki in digital QRIS.
Co-Authors Aang Kunaifi Aang Kunaifi Abdullah Syakur Novianto Achmad Barizi Achmad Barizi Adam Gumilang Rahmawan Adelia Rahma Adelia Rahma Afifudin Afifudin Agung Purnawarman Agung Winarno Agus Hermawan Agus Hermawan Agus Salim Ahmad Wahyudin Ahmad Zaki Azzuhairi Aisyah Asri Nurrahma Akidah Fitrah Albaasith, Shooma Fikri Alvyola Permata Yussanto AMELIA SETYAWATI Amelia Sugangga Amin, Muh. Sirojuddin Andrianto, Ahmad Andy Chandra Pramana Anisa Tus Saidah Anita Handayani Anugrahani, Inanda Shinta Aprilia Wulandari Arief Noviarakhman Zagladi Arif Wicaksono Aris, Nyuherno Ariyanto, Beny Atika Violeta Hanum Aulianda, Mega Azeeta Nur Partiwi Bagus Setiawan Bagus Setiawan Bagus Shandy Narmaditya Bahri, Mat Bahri, Matahari Adihapsari Saiful Bambang Sugeng Bambang Sugeng Bambang Sugeng Basofitrah, Achmad Bastomi, Mohamad Bellini Munezero Beny Ariyanto Brilian Prastiti Andri Safitri Budi Eko Soetjipto Budi UTAMI Casimiro Soares Cholifah, Emilia Nur Chozin, Chozin Cipto Wardoyo Dewi Diah F Dian, Adiwibowo Distiawati, Rania Putri Djoewita Djoewita Djoewita Djoewita, Djoewita Dodik Juliardi Dwi Wulandari Dyah Arini Rudiningtyas Dyah Setyawati Eddy Sutadji Eka Ananta Sidharta Eko Juni Wahyudi Ely Siswanto Ery Tri Djatmika Rudijanto Wahju Wardhana Ery Tri Djatmika RWW Etty Soesilowati Faizin, Moh. Fauji, Diah Ayu Septi Fazlur Rahman Rahawarin Ferdiansyah, Rifaldy Adinandra Fitriyah Fitriyah Fulgentius Danardana Murwani Gita Yuniar Gunartin . Guntur Kusuma Wardana Hadi Ismanto Hanif Rani Iswari Haqi, Syafrozi Hari Wahyono Heri Pratikto Heri Purnomo Hermawan, Dedi Joko Hernanik, Nova Dwi Ihsanul Windasari Ilham, Rachmad Imam Habibi Imam Mukhlis Indratirta, Nadia Prima Insani, Yogie Dana Iradah Rahman Irma Hidayati Ismanto, Hadi Ismanto Ismawati, Lilik Isnaini, Arif Ita Athia Ita Prihatining Wilujeng Iva Khoiril Mala Izzalqurny, Tomy Rizky Junaidi Khalikussabir, Khalikussabir Khusnia, Rif’atul Kukuh Budianto Kukuh Budianto KURNIAWAN, RIVALDO Kusuma, Shafarina Dewi Lailatul Rohmah Laksono, Andi Latif, Sahraman D. Hadji Ludi Wishnu Wardana Lukmanasari, Herla Luthfiya Fathi Pusposari M. Cholid Mawardi Mahmud Mahmud Makaryanawati Makayanawati Makayanawati ‏‏‎ Maretasari, Rina Masculine Muhammad Muqorobin Maslichah Maslichah Mega Aulianda Mifta Ria Oktaviana Mifta Ria Oktaviana Moch Mohtar Moch. Wahyu Widodo Moh Yasir Moh. Amin Mohammad Rofiudin Mohammad Rofiudin MOHD RIZAL PALIL Muchamad Rizky Fauzi Mufid A Muh. Sirojuddin Amin Muhammad Bukhori Dalimunthe Muhammad Irfanul Hakim Zain Muhammad Irsan Y Hi Wahid Muhammad Sulhan Mustofiyah, Nuriyatul Muttaqien, Zaenul Nabila Aura Dewanti Nabila Aura Dewanti Nadliroh, Indah Datin Naswan Harsono Naswan Suharsono Novi Trisnawati Novi Trisnawati Novita Rifaul Kirom, Novita Rifaul Nur Diana Nur Diana Kholidah SM Nur Diana Kholidah SM Nur Hidayatul Istiqomah Nurika Restuningdiah Nurul Farida Nurus Shobah Pahrizal Pahrizal Pradana, Nikko Zein Jaya Prastiono, Suryo Purnawarman, Agung Purwadi, Muhammad Guntur Purwianti, Ari Putra Hilmi Prayitno Rachmawati, Dita Rahajeng Cahyaning Putri Cipto Raharimalala Narindraniaina Elisoa Rahayu RAHAYU Rahman, Fadali Rahman, Iradah Rahmi, Vembri Aulia Rania Putri Distiawati Ratna Dwi Nastiti Ratna Tri Hardaningtyas Ravinesh Rohit Prasad, Ravinesh Rohit Rayyan Sugangga Renny Dwijayanti Restu Millaningtyas Reyhan Mahardika Rieska Maharani Rini Astuti Rini Astuti Rita Anggraini Rahayu Rizkita, Marsya Aulia Rizky Arief Shobirin Rizky Firmansyah RIZKY NURYANTI Rokhman, Afif Nur Rosmala Dewi Rosmiza Bidin Rozi, Wisma Miftahur RR. Ella Evrita Hestiandari Saiful Arif santoso, fuji Saptaria, Lina Saraswati, Thusy Tiara Satia Nur Maharani Septiawan, Bambang Shadi Emad Areef Alhaleh Shafarina Dewi Kusuma Sheila Febriani Putri Shobah, Nurus Siti Salina Mustakim Slamet Fauzan Sonhaji Sri Umi Mintarti Subhan, Ega Saiful Sudarmiatin Sudarmiatin Sudarmiatin Sugangga, Rayyan Sukarsih Sukarsih, Sukarsih Sulis Rochayatun Sulton Sholehuddin Sumiati Sumiati Sunandes, Aris Sunariyadi, Sunariyadi Suparti Suparti Sutomo Sutomo Syafrozi Haqi Talitha Rahmi Ardiyanti Tasnim Nikmatullah Realita Tatas Ridho Nugroho Tatas Ridho Nugroho Tjatur, Christian Ulfi Andrian Sari Umi Nandiroh Umu Rosyidah Vega Wafaretta Vembri Aulia Rahmi Wahid, Muhammad Irsan Y Hi Wahju Wardhana Wahyu Dede Gustiawan Wahyu Mustika Rani Wakik Wardhana, Ery Tri Wibowo, Nyuherno Aris Widyaningrum, Santi Winda Ayu Anggraini Windarto, Agoes Windasari, Ihsanul Yulani, Farah Siska Yuli Soesetio Yuniar, Gita Yusuf Yusuf