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All Journal Jurnal Manajemen & Keuangan Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JAIM (Jurnal Abdi Masyarakat) International Journal of Religious and Cultural Studies Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat KIC
Ismayantika Dyah Puspasari
Universitas Nusantara PGRI Kediri
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Evaluasi Rasio Keuangan Pada Kategori BUKU 3 Ellen Theresia Sihotang; Ismayantika Dyah Puspasari; Anisa Utika Kurnia
Jurnal Manajemen dan Keuangan Vol 9 No 2 (2020): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v9i2.2615

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui elemen rasio keuangan yang mempengaruhi ROE pada Bank Umum Kegiatan Usaha (BUKU) III. Rasio keuangan yang digunakan adalah rasio kecukupan modal (Capital Adequacy Ratio/CAR), Loan to Deposit Ratio (LDR), Loan to Asset Ratio (LAR), Non Performance Loan (NPL), Beban Operasional terhadap Pendapatan Operasional (BOPO) dan Fee Based Income Ratio (FBIR). Metode pengambilan sampel menggunakan purposive sampling. Tiga bank yang memenuhi kriteria sampel adalah PT Bank Bukopin, Tbk; PT Bank Mayapada Tbk, dan PT Bank Mega, Tbk. Periode penelitian adalah 2015-2019. Teknik analisis data menggunakan regresi berganda. Hasil penelitian ini mengungkapkan bahwa CAR, LDR, NPL, BOPO dan FBIR secara simultan berpengaruh signifikan terhadap ROE. CAR, LDR, NPL, dan BOPO memiliki pengaruh negatif signifikan terhadap ROE, sedangkan FBIR tidak berpengaruh secara signifikan terhadap ROE. CAR merupakan variabel yang berpengaruh paling dominan terhadap ROE dengan kontribusi sebesar 51,4%. Pemenuhan terhadap kecukupan modal bank mengindikasikan bahwa bank mampu menyerap sejumlah kerugian operasional secara efisien. Peningkatan CAR dapat menyebabkan penurunan laba dan ROE karena pengeluaran terhadap aset tertimbang menurut risiko lebih besar dibandingkan ketersediaan modal, sehingga perolehan laba dan ROE menurun. Penurunan nilai ROE berpengaruh juga pada menurunnya tingkat pengembalian bagi sejumlah investor.
PENGUKURAN KINERJA PERUSAHAAN PENYEDIA JASA KEUANGAN DENGAN MENGGUNAKAN PENDEKATAN BALANCED SCORECARD (Studi Kasus Pada PT. BPRS Artha Pamenang) ISMAYANTIKA DYAH PUSPASARI; AYU EVIANA
Jurnal Akademika Vol 13, No 2 (2015): Agustus 2015
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.492 KB) | DOI: 10.51881/jam.v13i2.31

Abstract

The purpose of this study was to measure how the performance of PT. BPRS ArthaPamenang in 2015 as measured by the method of balance scorecard. This research isdescriptive quantitative research with a sample of 30 respondents 30 respondents employeesand customers. The method of analysis used validity and reliability. Results from this studyis that the performance of the financial perspective PT. BPRS Artha Pamenang in 2015 isquite good, the performance of the customer's perspective is good, from the point of view ofinternal business process perspective is considered good, the performance of learning andgrowth perspective is quite good. It can be concluded that the performance of PT. BPRSArtha Pamenang for 2015 is good.Keywords: performance measurement, balance scorecard.
The Dilemma of Taxation Law for Small Farmer Ismayantika Dyah Puspasari
International Journal of Religious and Cultural Studies Vol 2 No 1 (2020): International Journal of Religious and Cultural Studies (April 2020-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2020.04.03

Abstract

The purpose of this research is: (1) to find out to what extent the Directorate General of Tax has fully disseminated to all levels of society, especially farmers, regarding the imposition of PP 23 of 2018 for farmers. (2) analyzing tax if farmers are not in the harvest period, which means they do not get income. (3) analyzing the risk of loss to farmers when in a famine. This research uses the descriptive qualitative approach in which the researcher criticized PP 46 of 2013 and PP 23 of 2018 based on the conditions in the field and was supported by various sources. The results of this study indicate that the community is increasingly uneasy with a variety of new regulations that corner, that the income of village farmers is uncertain every month. The application of this taxation regulation needs to be reviewed so that the existing rule does not burden small communities, especially for farmers.
PERBEDAAN LABA SEBELUM DAN SESUDAH PENAMBAHAN EXTRAORDINARY INCOME : ANALISIS PADA PERUSAHAAN LQ 45 TAHUN 2010-2011 Moch. Wahyu Widodo; Ismayantika Dyah Puspasari
Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK) Vol 7 No 2 (2015)
Publisher : STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1059.673 KB)

Abstract

Penelitian ini untuk menguji apakah terdapat perbedaan respon pasar antara sebelum berlakunya PSAK 1 (revisi 2009) yaitu tahun 2010 dan sesudah PSAK tahun 2011. Populasi dari penelitian ini adalah seluruh perusahaan LQ 45 tahun 2010-2011 dengan teknik pengambilan sample purposive sampling dan terdapat 24 perusahaan yang memenuhi kriteria. Teknik analisis dalam penelitian ini menggunakan uji normalitas dan Paired sample t-test. Dari hasil uji normalitas ditemukan bahwa data tidak terdistribusi normal, maka harus menggunakan uji Wilcoxon-test. Dari uji wilcoxon yang telah dilakukan, diperoleh nilai Asymp. Sig. (2-tailed) sebesar 0,153 dimana nilai ini lebih besar dari 0,05 yang menunjukkan bahwa tidak ada perbedaan antara calon investor terhadap laba tahun 2010 (sebelum adanya extraordinary income) dan laba tahun 2011 (sesudah adanya penambahan extraordinary income).  Kata Kunci: Calon Investor, Laba kejutan, LQ 45
LET’S SPEAK UP : PELATIHAN PUBLIC SPEAKING “PEMUDA PEMBENTUK PERADABAN DI ERA MILLENIAL” Diah Ayu Septi Fauji; Ismayantika Dyah Puspasari
Jurnal Abdi Masyarakat Vol 2, No 2 (2019): Mei 2019
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v2i2.366

Abstract

The development of Indonesia in the future depends on the role of the youth. But now many young people are still embarrassed to speak in public (public speaking), therefore it takes practice on public speaking. The theme of this training is "Youth Forming Civilization in the Millennial Era which aims to train the ability to speak in public by speaking according to the theme. The first training phase: the initial survey of youth constraints in public speaking, the second is material training and the practice of public speaking, the third stage is the accompaniment of the practice of public speaking and evaluation. As a result of this training the participants had the ability to speak in front of an increasing public. Perkembangan Indonesia di mendatang tergantung dari peran pemudanya. Namun saat ini banyak pemuda yang masih malu untuk berbicara di depan umum (public speaking), oleh karenanya dibutuhkan latihan tentang public speaking. Dalam pelatihan ini diambil tema “Pemuda Pembentuk Peradaban di Era Millenial yang bertujuan untuk melatih kemampuan berbicara didepan umum dengan berbicara sesuai tema. Adapun tahap pelatihan ini pertama : survei awal kendala- kendala pemuda dalam berbicara didepan umum, kedua adalah pelatihan materi  dan praktik public speaking, tahap ketiga yaitu pendampingan praktik public speaking dan evaluasi. Hasil dari pelatihan ini peserta memiliki kemampuan berbicara didepan publik yang meningkat.
Pendampingan Diversifikasi Olahan Produk Nanas dengan Menggunakan Pemanis Alami Stevia Ismayantika Dyah Puspasari; Diah Ayu Septi Fauji; Dian Kusumaningtyas; Dyah Ayu Paramitha; Dodi Kusuma Hadi S; Rino Sardanto
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): November 2022
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v3i1.115

Abstract

Tujuan dari pengabdian ini adalah untuk memberikan pendampingan kepada warga dalam membuat olahan nanas dengan pemanis alami Stevia. Metode yang dilakukan oleh tim memiliki beberapa tahap yaitu tahap perizinan, pemetaan potensi, reduksi dan FGD, pendampingan pembuatan olahan produk nanas. Inti dari kegiatan pengabdian ini adalah dengan FGD yang kemudian praktik membuat olahan nanas dengan stevia serta pendampingannya. Hasil dari pengabdian ini adalah masyarakat dapat menanam sendiri bibit stevia yang kemudian dapat dimanfaatkan untuk pemanis minuman sari nanas, yang merupakan potensi diwilayah tersebut.
LET’S SPEAK UP : PELATIHAN PUBLIC SPEAKING “PEMUDA PEMBENTUK PERADABAN DI ERA MILLENIAL” Diah Ayu Septi Fauji; Ismayantika Dyah Puspasari
Jurnal Abdi Masyarakat Vol. 2 No. 2 (2019): Mei 2019
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v2i2.366

Abstract

The development of Indonesia in the future depends on the role of the youth. But now many young people are still embarrassed to speak in public (public speaking), therefore it takes practice on public speaking. The theme of this training is "Youth Forming Civilization in the Millennial Era which aims to train the ability to speak in public by speaking according to the theme. The first training phase: the initial survey of youth constraints in public speaking, the second is material training and the practice of public speaking, the third stage is the accompaniment of the practice of public speaking and evaluation. As a result of this training the participants had the ability to speak in front of an increasing public. Perkembangan Indonesia di mendatang tergantung dari peran pemudanya. Namun saat ini banyak pemuda yang masih malu untuk berbicara di depan umum (public speaking), oleh karenanya dibutuhkan latihan tentang public speaking. Dalam pelatihan ini diambil tema “Pemuda Pembentuk Peradaban di Era Millenial yang bertujuan untuk melatih kemampuan berbicara didepan umum dengan berbicara sesuai tema. Adapun tahap pelatihan ini pertama : survei awal kendala- kendala pemuda dalam berbicara didepan umum, kedua adalah pelatihan materi  dan praktik public speaking, tahap ketiga yaitu pendampingan praktik public speaking dan evaluasi. Hasil dari pelatihan ini peserta memiliki kemampuan berbicara didepan publik yang meningkat.
Peraturan Perpajakan PP Nomor 23 Tahun 2018 sebagai Suntikan Hormon bagi Pelaku UMKM (?) Ismayantika Dyah Puspasari; Zulistiani, Zulistiani
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 5 No 2 (2020): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v5i2.14725

Abstract

The purpose of this study is to analyze the positive impact of the issuance of Government Regulation no. 23 of 2018 on the growth of MSMEs in terms of capital, profits, and business value. The research method uses a qualitative phenomenological Tran-sendental approach to the concept of "I" with the affirmation of the existence of "I" distinguish one UMKM from another UMKM in seeing the impact of reducing tax rates. The results of this study are that both informants explicitly stated they felt supported by the government with a reduction in the {noema} tax rate so that for them it provided more benefits.
Analysis of the Business Assistance Program on the Development of MSME Customers of Bank X in Pamotan Branch Cahyanti, Pidie Tri; Ismayantika Dyah Puspasari
Proceeding Kilisuci International Conference on Economic & Business Vol. 3 (2025): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/kilisuci.v3i.6347

Abstract

Research aim: The purpose of this study is to analyze the Business Assistance Program on the development of micro, small, and medium enterprises (MSMEs) of bank X customers in Pamotan branch. Design/Method/Approach: This research uses a qualitative approach, where I obtained information through observation at the business place and conducted interviews as well as direct documentation to 4 informants, namely business owners as well as bank X customers at the Pamotan branch who are participating in the business assistance program. Research Finding: The results of this study are that MSME players as well as customers of Bank X have participated in a business mentoring program, where this program is considered quite helpful for the development of their MSMEs. This is because with this business mentoring program, they get new knowledge to advance the MSMEs that they have been running for years. If seen from one side, customers initially thought that this business mentoring program would be boring and a waste of time. However, after they went through it to the end, the customers felt satisfied and happy because the material taught during this mentoring program could help the progress of their MSMEs. Not only do they get learning material, they also practice the results of learning material from the business mentoring program that they have undergone. When viewed from the other side, this program has a weakness where the mentoring program time is limited and is felt to be lacking for customers so that it may be a little less than optimal. In addition, there is limited customer business capital and several other factors that make customers only able to practice mentoring program material that does not require large costs. Theoretical contribution/Originality: This research is expected to be able to add information about business assistance programs on the development of micro, small and medium enterprises (MSMEs) of X bank customers. Practitionel/Policy implication: For MSME owners as well as Bank X customers, it is hoped that this research can provide input in the form of advice and information to business owners regarding the importance of business assistance programs held by Bank X to its customers for the development of their MSMEs. For readers, this research is expected to be a reference for those who are interested in conducting research related to the analysis of business assistance programs on the development of MSMEs of Bank X customers. And for Bank X, this research is expected to be an input or solution for the development of business assistance programs for customers so that they can be more developed and Bank X always supports the sustainability of MSMEs, especially the businesses of Bank X customers. Research limitation: The limitation in this study is the limited practice carried out by customers after learning the material due to limited business capital so that customers only carry out practices that do not require a lot of capital so that the research results from the analysis of the business assistance program on the development of MSMEs of Bank X customers are less than optimal.
Co-Authors Anisa Utika Kurnia AYU EVIANA Cahyanti, Pidie Tri Dian Kusumaningtyas Dodi Kusuma Hadi S Dyah Ayu Paramitha Ellen Theresia Sihotang Fauji, Diah Ayu Septi Moch. Wahyu Widodo Rino Sardanto Zulistiani, Zulistiani