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Analisis Pendapatan Non Halal Perbankan Syariah Di Indonesia: Sumber Dan Penggunaannya Hartanto, Rudy; Pramono, Irena Paramita; Purnamasari, Pupung
Falah: Jurnal Ekonomi Syariah Vol 4, No 2 (2019): Vol 4, No 2 Agustus 2019
Publisher : Universitas Muhammadiyah Malang

The existence of the regulation for Islamic banking causes it to conduct its activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions in each country. This means that non-halal sources of income cannot be avoided, by the way of the transaction is done. This research aims to analyze on the sources of income and its distribution of the non-halal funds of Islamic Banks in Indonesia. This research is quantitative. The method of collecting data documentation uses data from 2015-2017 with a total sample of 102 Islamic banks. The results show that there were differences in the average non-halal funds of Islamic Commercial Banks with Islamic Business Unit Bank. In addition, this study shows that Islamic commercial bank tends to have non-halal funds bigger than Islamic Business Unit Bank. On the other hand, the result shows that non-halal funds sources in the banking industry are dominated by interest income from another conventional bank and the using of non-halal funds is dominated by social activities.

DETERMINANT FACTORS OF MSME FINANCING IN ISLAMIC BANK (STUDY CASE IN INDONESIA) irena Paramita Pramono; Rudy Hartanto; Tria Apriliana
AKUNTANSI DEWANTARA Vol 3 No 1 (2019): AKUNTANSI DEWANTARA VOL. 3 NO. 1 APRIL 2019
Publisher : Universitas Sarjanawiyata Tamansiswa

Micro, Small and Medium Enterprise (MSME) is an important segment of the Indonesian economy. The amount of MSME in Indonesia is 99,9% of the total entrepreneurs, it has high employment absorption and has a big contribution to the GDP. Despite the importance of MSME in Indonesia, financing, and lack of information become the main problem in MSMEs growth. In addition to financial assistance, Indonesia's MSMEs also need partner and guidance to help them grow. Islamic bank is an important segment in Indonesia's banking industry. We believe with a good coherency within Islamic Bank and MSME, both can support each other better either in financial aspect and management aspect. Therefore this research try to give an understanding what is the determinant factors of Islamic Bank financing for MSME, either in bank umum syariah and unit usaha syariah. This research use time series data of Islamic Bank financing, which monthly released by Otoritas Jasa Keuangan. There are several factors examined in this paper, which are Net Performing Financing (NPF), Return On Financing (ROA), Third Party Funds or Dana Pihak Ketiga (DPK), number of offices, number of workers and policy rate.

Analisis Pendapatan Non Halal Perbankan Syariah Di Indonesia: Sumber Dan Penggunaannya Rudy Hartanto; Irena Paramita Pramono; Pupung Purnamasari
Falah: Jurnal Ekonomi Syariah Vol. 4 No. 2 (2019): Agustus 2019
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jes.v4i2.10087

The existence of the regulation for Islamic banking causes it to conduct its activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions in each country. This means that non-halal sources of income cannot be avoided, by the way of the transaction is done. This research aims to analyze on the sources of income and its distribution of the non-halal funds of Islamic Banks in Indonesia. This research is quantitative. The method of collecting data documentation uses data from 2015-2017 with a total sample of 102 Islamic banks. The results show that there were differences in the average non-halal funds of Islamic Commercial Banks with Islamic Business Unit Bank. In addition, this study shows that Islamic commercial bank tends to have non-halal funds bigger than Islamic Business Unit Bank. On the other hand, the result shows that non-halal funds sources in the banking industry are dominated by interest income from another conventional bank and the using of non-halal funds is dominated by social activities.

MODEL FOR HANDLING DISADVANTAGED VILLAGE IN FACING THE VICIOUS CIRCLES OF POVERTY IN SITUBONDO DISTRICT (CASE STUDY IN BESUKI VILLAGE) Tria Apriliana; Irena Paramita Pramono
UNEJ e-Proceeding the 3rd International Conference on Economics, Business, and Accounting Studies
Publisher : UPT Penerbitan Universitas Jember

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

The main problem of concern in economic development studies so far is the question of poverty. The effectiveness of poverty alleviation programs that have been piloted by both top-down and bottom-up government are not running well yet. Small and Medium Enterprises (SMEs) become one of the sectors that dominate economic activity besides agriculture sector. The purpose of this research was to obtain the synergy model of the policy implementation of underdeveloped village to face the vicious circles of poverty. Besides, this research was aimed to obtain a relationship model of factors of success in the implementation of disadvantaged village policy in facing the vicious circles trap. The data were processed and analyzed using SWOT and institutional analysis through focus group discussion (FGD) technique with the stakeholders. The results of the analysis showed that in enhancing economic activities through SMEs, an active role of government is needed as a mediator that connects SMEs with stakeholders such as academics, financial institutions, and trade associations.

Aplikasi Akuntansi Berbasis Android dan Gambaran Profil UMKM Pengguna Potensial Menggunakan IFLS Data Irena Paramita Pramono; Asri Suangga; Riyang Mardini; Muhammad Jefriendy Ilhamsyah
Kajian Akuntansi Volume 21, No. 1, 2020
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i1.5128

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan usaha yang menjadi penopang utama perekonomian di Indonesia. UMKM seringkali kesulitan dalam melakukan pelaporan keuangan yang baik. Ketidakmampuan UMKM dalam menyediakan laporan keuangan yang baik akan berdampak ketidakmampuan investor dan kreditor dalam menilai kinerja keuangan UMKM. Digitalisasi menjadi sebuah potensi bagi UMKM menyediakan kemudahan untuk mencatat transaksi keuangan dengan munculnya berbagai aplikasi akuntansi yang berbasis android. Oleh karena itu, penelitian ini dilakukan untuk menyediakan gambaran mengenai aplikasi akuntansi apa saja yang dapat digunakan oleh UMKM yang dapat didownload secara bebas di google play store, serta menyediakan deskripsi profil UMKM apa saja yang memiliki intensitas yang potensial menggunakan aplikasi akuntansi tersebut dilihat dari intensitas penggunaan handphone dan internet dalam pelaksanaan usahanya. Penelitian ini dilakukan dengan menggunakan penalaran induktif, dengan metode penyajian deskripsi serta observasi dan survey untuk metode pengumpulan datanya. Studi literatur dan observasi dilakukan untuk mengkaji terkait aplikasi akuntansi berbasis android yang beredar di masyarakat. Sedangkan statistik deskriptif disajikan dengan untuk mengetahui profil UMKM yang berpotensi menggunakan aplikasi akuntansi berbasis dilihat dari intensitas penggunaan handphone dan internet dalam pelaksanaan usaha. Data ini diolah dengan menggunakan data sekunder dari survey Indonesian Family Life Survey (IFLS) 5 pada tahun 2015 oleh RAND.

Pengaruh Pengetahuan Laporan Keuangan Terhadap Kinerja UMKM Tahu Cibuntu Nopi Hernawati; Ririn Sri Kuntorini; Irena Paramita Pramono
Kajian Akuntansi Volume 20, No.2, 2019
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v20i2.6240

Usaha Menengah Kecil Mikro (UMKM) terbukti tetap berdiri kokoh pada saat krisis moneter di Indonesia, dimana kegiatan usaha besar lainnya berjatuhan. Namun ternyata masih banyak yang menghadapi kendala sehingga berpengaruh terhadap penurunan kinerja UMKM bahkan mengalami stagnasi usaha, diantaranya keterbatasan modal dan manajemen yang kurang profesional. Hal ini terjadi, salah satunya dikarenakan pembukuan yang dilakukan sederhana, kurangnya pengetahuan pembuatan laporan keuangan sesuai standar EMKM yang berlaku di Indonesia. Penelitian ini dilakukan untuk mengetahui pengaruh pengetahuan laporan keuangan sesuai standar akuntansi keuangan Entitas Menengah Kecil Mikro (EMKM) terhadap kinerja UMKM Tahu Cibuntu . Metode penelitian yang digunakan yaitu metode penelitan verifikatif dengan pendekatan kuantitatif. Populasi yang dipilih pada penelitian ini yaitu 60 pengusaha perseorangan tahu Cibuntu yang ada di kelurahan Warung Muncang sehingga diperoleh sampel 30 perusahaan yang memenuhi kriteria. Data dianalisis dengan menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa pengetahuan laporan keuangan berpengaruh terhadap kinerja UMKM.Kata Kunci: Pengetahuan Laporan Keuangan, SAK EMKM, Kinerja UMKM

Improving The Ability to Calculation of Cost of Goods Sold on MSMEs in Bojongsoang Village, Bandung City Pupung Purnamasari; Riyang Mardini; Annisa Nadiyah Rahmani; Irena Paramita Pramono; Tiara Mustikasari; Ilvia Restu Utami; Laila Sugiharta
Kajian Akuntansi Volume 23, No. 2, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i2.10160

National economic recovery needs support from various parties, not only from the government but also from academics who actually have a duty to serve the community to build scientific progress for the welfare of society. This service activity has a goal, namely (1) providing understanding to SMEs in Bojongsoang Village, Bandung City about the importance of calculating the cost of goods sold, (2) providing training and assistance for SMEs in Bojongsoang Village, Bandung City, so that they are able to calculate the cost of goods sold correctly. The implementation method used in this service is the lecture method, discussion method, and simulation method. The results of this service activity influenced the increase in score by 35.22% on the level of understanding of the training participants' cost of goods sold, meaning that this training on calculating the cost of goods sold affected the participants of MSMEs in Bojongsoang Village, Bandung City.

Maqasid Sharia Index and Efficiency Indonesian Sharia Banking: Pre-Merger & Post Merger Riyang Mardini; Irena Paramita Pramono; Rudy Hartanto; Fathurahman Marshall Avicenna; Ilmawati Aranni; Rida Adinda
Kajian Akuntansi Volume 23, No. 2, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i2.10183

This study aims to examine the impact of the merger of PT Bank Syariah in Indonesia Tbk on the level of efficiency and performance of Islamic finance in Islamic banking in Indonesia. The research period used is one year before the merger, and after the merger, in year 2019 and 2021 at Bank Umum Syariah Indonesia. This study uses a quantitative research model that uses secondary data in the form of quarterly financial reports obtained from the annual report. The data analysis used is a non-parametric approach Data Envelopment Analysis (DEA) and Maqasid Syariah Index (MSI) to measure the level of efficiency of the financial performance of the Islamic banking industry in Indonesia through three main categories of Ibn Ashur's maqashid sharia developed by Abu Zahrah, namely tahdzib al-fard ( individual education), iqamah al-adl (justice) and maslahah (welfare). The result of this study show that Islamic Financial Performance and Efficiency Level have not shown a significant increase.

Pengaruh Implementasi Intellectual Capital terhadap Keberlanjutan Usaha di Masa Pandemi Endang Syafitri; Irena Paramita Pramono
Jurnal Riset Akuntansi Volume 2, No. 2, Desember 2022, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v2i2.1265

Abstract. The number of MSMEs that are on the verge of bankruptcy is a phenomenon that underlies this research. The implementation of intellectual capital is an important factor that is expected to increase business sustainability. For this reason, this study aims to examine the effect of intellectual capital on sustainability during the pandemic and determine the implementation of intellectual capital and the sustainability of MSME businesses during the pandemic. This study uses descriptive verification research methods and quantitative approaches conducted in the city of Bandung with primary data. Data were collected through questionnaires and the determination of respondents was based on non-probability sampling and purposive sampling. Based on the established criteria, questionnaires were given to parties who play a role in business operational management and parties who served as MSME business owners in the city of Bandung. The proposed hypothesis was tested using simple linear regression. The results of the study indicate that intellectual capital has an effect on business sustainability and the implementation of intellectual capital and MSMEs in Bandung City during the pandemic is said to be very good and the business sustainability of MSMEs is categorized as good. This study provides recommendations to MSMEs in Bandung City to pay more attention to better intellectual capital and increase greater influence. Abstrak. Banyaknya UMKM yang diambang kebangkrutan merupakan fenomena yang mendari penelitian ini. Adanya implementasi intellectual capital merupakan faktor penting yang diharapkan dapat meningkatkan terjadinya keberlanjutan usaha. Untuk itu, penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap keberlanjutan pada masa pandemi dan mengetahui implementasi intellectual capital serta keberlanjutan usaha UMKM pada masa pandemi. Penelitian ini menggunakan metode penelitian verifikatif deskriptif dan pendekatan kuantitatif yang dilakukan di Kota Bandung dengan data primer. Data yang dikumpulkan melalui penyebaran kuesioner dan penentuan responden didasarkan pada non-probability sampling dan purposive sampling. Berdasarkan kriteria yang ditetapkan, kuesioner diberikan kepada pihak-pihak yang berperan dalam manajemen operasional usaha dan pihak-pihak yang menjabat sebagai pemilik usaha UMKM di Kota Bandung. Hipotesis yang diajukan, diuji menggunakan regresi linear sederhana. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh terhadap keberlanjutan usaha dan implementasi intellectual capital serta UMKM di Kota Bandung pada masa pandemi dikatakan sangat baik serta keberlanjutan usaha UMKM dikategorikan baik. Penelitian ini memberikan rekomendasi kepada UMKM di Kota Bandung untuk lebih memperhatikan intellectual capital yang lebih baik serta meningkatkan pengaruh yang lebih besar.

Implementasi Digital Marketing pada UMKM di Kecamatan Lembang terhadap Tingkat Penjualan pada Masa Pandemi Covid-19 Handita Gumilar; Kania Nurcholisah; Irena Paramita Pramono
Bandung Conference Series: Accountancy Vol. 3 No. 1 (2023): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v3i1.7017

Abstract. The development of information technology has been so rapid, especially since the Covid-19 pandemic, all forms of community activities have been shifted online to avoid direct interaction. At this time, MSMEs need to start a digital marketing strategy that can reach a wider selling market. Identification of problems in this study include: (1) How is the Implementation of Digital Marketing for MSMEs in Lembang District; (2) What is the sales level of MSMEs in Lembang District after implementing digital marketing; and (3) How much does digital marketing affect the level of sales to MSMEs in Lembang District. The research population is 207 UMKM in Lembang District. Sampling used the slovin sample test formula so that the sample totaled 36 SMEs. The research method used is a quantitative research method. Instrument testing uses a simple linear regression test with validity and reliability tests. Hypothesis testing uses the MSI method and the classic assumption test uses the Spearman rank. The conclusions of the research include: (1) as many as 83% of MSMEs in Lembang District have implemented digital marketing; (2) there was an increase in sales to SMEs on indicators including: 87% of SMEs experienced an increase in selling prices, 86% of SMEs experienced an increase in demand, 86% of SMEs experienced an increase in competition, and 73% of SMEs experienced an increase in cost efficiency; (3) the implementation of digital marketing has quite an effect on the sales level of MSMEs based on a correlation coefficient of 0.400. Abstrak. Perkembangan teknologi informasi begitu pesat terutama sejak terjadinya pandemi covid-19 segala bentuk aktivitas masyarakat dialihkan secara online untuk menghindari interaksi secara langsung. Pada masa ini, UMKM perlu memulai strategi pemasaran digital yang dapat menjangkau pasar jual lebih luas lagi. Identifikasi masalah pada penelitian ini diantaranya : (1) Bagaimana Implementasi Digital Marketing pada UMKM di Kecamatan Lembang; (2) Bagaimana tingkat penjualan UMKM di Kecamatan Lembang setelah mengimplementasikan digital marketing; dan (3) Seberapa besar digital marketing berpengaruh terharap tingkat penjualan pada UMKM di Kecamatan Lembang. Populasi penelitian merupakan UMKM di Kecamatan lembang sebanyak 207 UMKM. Pengambilan sampel menggunakan rumus uji sampel slovin sehingga sampel berjumlah 36 UMKM. Metode penelitian yang digunakan berupa metode penelitian kuantitatif. Pengujian instrumen menggunakan uji regresi linier sederhana dengan uji validitas dan uji realibilitas. Pengujian hipotesis menggunakan metode MSI dan uji asumsi klasik menggunakan rank spearman. Simpulan penelitian diantaranya : (1) sebanyak 83% UMKM di Kecamatan Lembang telah mengimplementasikan digital marketing; (2) terdapat peningkatan penjualan pada UMKM terhadap indikator diantaranya : 87% UMKM mengalami peningkatan harga jual, 86% UMKM mengalami peningkatan permintaan, 86% UMKM mengalami peningkatan persaingan, dan 73% UMKM mengalami peningkatan efisiensi biaya; (3) implementasi digital marketing cukup berpengaruh terhadap tingkat penjualan UMKM berdasarkan nilai koefisien korelasi sebesar 0.400.

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