Article Per Year (5 Year)
p-Index From 2020 - 2025
1.829
P-Index
This Author published in this journals
All Journal Graduasi: Jurnal Bisnis & Ekonomi Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Journal of Accounting Science Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Analisis Bisnis Ekonomi EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Islamic Accounting and Finance Research Indicators : Journal of Economic and Business AKTUAL Journal of Islamic Economics and Business Studies (JIEBS) Jurnal Analisis Bisnis Ekonomi
Fika Azmi
Program Studi Akuntansi STIE Bank BPD Jateng
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Analisis Bisnis Ekonomi

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA UMKM TERHADAP LAPORAN KEUANGAN BERBASIS SAK EMKM Silvia, Bella; Azmi, Fika
Jurnal Analisis Bisnis Ekonomi Vol 17 No 1 (2019)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v17i1.2745

Abstract

This study aims to analyze the factors that influence the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. These factors include the level of education, utilization of information technology, length of business, turnover and provision of information and socialization of SAK EMKM. The data used in this study was obtained from a questionnaire. The population in this study was furniture SMEs in Jepara Regency. Determination of the sample used quota sampling so that 75 furniture SMEs were selected in Jepara Regency. The data analysis tool used is multiple linear regression analysis. The results showed that the level of education, utilization of information technology and length of business did not affect the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. However, the turnover and the provision of information and socialization of SAK EMKM had a positive effect on the perception of MSME entrepreneurs regarding the importance of EMKM-based SAK financial statements in furniture SMEs in Jepara District.
Intellectual Capital and Risk Management to Overcome Non Performing Loans Azmi, Fika; Kurniawan, Pratomo Cahyo
Jurnal Analisis Bisnis Ekonomi Vol 19 No 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i1.4253

Abstract

The implementation of risk management is an obligation that must be carried out by rural banks in every business activity in accordance with Financial Services Authority regulation 13/OJK.03/2015. This study aims to examine whether the implementation of risk management can strengthen or weaken the effect of intellectual capital on non-performing loans. The sampling method used the saturated method and obtained data of 26 research samples. The selected respondents were the leaders of the rural banks in Semarang City. Data analysis using Moderated Regression Analysis (MRA) shows that intellectual capital has a negative effect to non-performing loans. Furthermore, the implementation of risk management strengthens the relationship between intellectual capital and non-performing loans. This means that optimal management of intellectual capital and supported by effective risk management will reduce non-performing loans
Co-Authors Albertha Daisy Arya Palupi Ardian Widiarto Mirasanti Wahyuni Mirasanti Wahyuni, Mirasanti Mokhammad Fahmi Sidiq Nugroho Heri Pramono Pratomo Cahyo Kurniawan Ramadhani, Linda Silvia, Bella Sofiana Istinfarani Sri Imaningati Tri Wiragil Kosasih Ujang Sumarwan