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Analisis Financing To Deposit Ratio, Debt To Equity Ratio, Return On Equity Dan Quick Ratio Terhadap Pembiayaan Murabahah Pada Bank Umum Syariah Di Indonesia Nurdiwaty, Diah; Faisol, Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 2 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.242 KB) | DOI: 10.29407/jae.v2i2.865

Abstract

Murabaha financing is a form of channeling funds of Islamic banks in transaction using the contract of sale and purchase of goods, where the selling price at cost plus agreed profit and the seller must disclose the acquisition cost of the goods to the buyer, the payment of Murabaha can be made by cash or deferred / credit , This study was conducted to analyze the effect of Financing to Deposit Ratio (FDR), Debt To Equity Ratio (DER), Return on Equity (ROE) and the Quick Ratio (QR) on the financing Murabaha of Islamic Banks in the period of 2012-2015. Data analysis technique used is multiple linear regression analysis with a confidence level of 5%. The data used is secondary data obtained from the publication of the quarterly financial statements are recorded in the Bank Indonesia (BI). This study uses quarterly reports the population of the entire Islamic Banks registered in Bank Indonesia (BI) in 2012-2015 a total of 11 Islamic banks. The sampling technique used was purposive sampling were then obtained 64 samples of the quarterly financial statements. The results showed that partially FDR, ROE and QR significant and positive impact on the financing murabaha, while DER has significant and negative effect on murabaha financing. Based on F test showed that the FDR, DER, ROE and QR simultaneously affect the financing murabaha, the influence of these four variables independet was 43.7% and the remaining 56.3% influenced by other variables outside the research. Based on the conclusions on the outcome of this study, the authors suggest that in the decision the distribution of murabaha financing not only consider Financing to Deposit Ratio (FDR), Debt To Equity Ratio (DER), Return on Equity (ROE) and the Quick Ratio (QR), but should consider other factors, so that the decision could be more precise and accurate.
Analisis Sistem Informasi Akuntansi Penggajian Pegawai Negeri Sipil Pada UPTD SMPN 1 Purwoasri Kabupaten Kediri Novita, Novita; Nurdiwaty, Diah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 2 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1097.583 KB) | DOI: 10.29407/jae.v2i2.869

Abstract

This research is based on the fact that Payroll Accounting Information System is one of the principal activities of accounting information system designed to handle salary and payroll calculation on employees. The problems of this research are: (1). Analyze how the organizational structure of Human Resources (HR) on the payroll system? (2). Analyze how Payroll Accounting Information System at UPTD SMPN 1 Purwoasri Kediri Regency? (3). Analyze how Payroll Accounting Information System software is used at the office UPTD SMPN 1 Purwoasri Kediri ?. This research uses descriptive qualitative approach with the aim to know the application of Civil Servant Payroll Accounting Information System (PNS) whether it is effective and efficient. Data collected by doing observation, interview, documentation, and library study with stages collect data, analyze, compare findings with theories that exist and provide conclusions and suggestions on school institutions. The result of the research shows the Human Resource Organization Structure (SDM) related to payroll system of Civil Servant (PNS) at UPTD SMPN 1 Purwoasri namely School Operator, Personnel Administration, and Finance Administration / Financing, Payroll Accounting Information System used is good enough visible documents used in the flowcharts of employee payments are in accordance with Standard Operating Procedures (SOP) Government Regulation No. 30 of 2015 on Payroll Civil Servants (PNS), and processing salaries that are no longer manual but using software payroll Garuda produce information data presented more accurate.
Akuntansi Syariah Untuk Pembiayaan Murabahah, Mudharabah Serta Kesesuaian Dengan PSAK Syariah No 102 Dan 105 Pada KSPPS BMT NU Jombang Nurdiwaty, Diah; Widiawati, Hestin Sri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.75 KB) | DOI: 10.29407/jae.v3i2.12497

Abstract

This research is motivated by the financing of Murabahah and Mudharabah being the dominant products chosen by customers in the development of micro business, and the implementation of Murabahah and Mudharabah financing is not yet in accordance with Sharia PSAK No. 102 and 105. The researcher will see how the suitability of Murabahah financing treatment, Mudharabah in KSPPS BMT NU Jombang with financial accounting standards (PSAK) No.102 and 105. This study uses a qualitative method descriptive approach. In collecting research data using primary data in the form of interviews and observations, secondary data in the form of documentation presented by KSPPS BMT NU Jombang. Data collection techniques in this study use library research (library reserch), field research (field research). The analysis technique used in this study was to adjust the practice of KSPPS BMT NU with PSAK, then the results obtained from the analysis sought the cause. The conclusion of this study shows the application of Islamic accounting in the financing of Murabahah and Mudharabah in KSPSS BMT NU Jombang in accordance with the SOP in KSPPS BMT NU Jombang. Whereas the suitability of the treatment of Islamic accounting financing for Murabahah financing, Mudharabah against PSAK No. 102 and 105 are not yet appropriate. Incompatibility with the recognition and measurement of assets and advances for Murabahah financing.
Pemberdayaan Wanita Melalui Tanaman Toga Untuk Membantu Meningkatkan Pendapatan Keluarga Nurdiwaty, Diah; Puspita, Erna; Kusumaningtyas, Dian; Winarko, Sigit Puji; Tohari, Amin; Solikah, Mar’atus; Faisol, Faisol
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 1 No 1 (2017): Volume 1 Nomor 1 Tahun 2017
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.43 KB) | DOI: 10.29407/ja.v1i1.11724

Abstract

Kondisi di lapangan menunjukkan bahwa selama ini pemanfaatan dan pengelolaan sumberdaya perdesaan sebagian besar dilakukan oleh laki-laki, mulai dari kegiatan di bidang pertanian, peternakan, industri kecil dan menengah, koperasi, dan kegiatan lain yang sifatnya kegiatan ekonomi. Padahal perempuan sebagai anggota masyarakat juga mempunyai hak untuk ikut serta dalam pemanfaatan dan pengelolaan sumberdaya perdesaan, meskipun kemungkinan peran perempuan tidak sebesar peran laki-laki. Oleh karena itu diperlukan adanya berbagai program yang dapat dilakukan perempuan dalam rangka peningkatan kesejahteraan keluarga dengan memanfaatkan dan mengelola lingkungan sekitarnya. Salah satu program yang dapat dilaksanakan oleh perempuan dalam upaya peningkatan kesejahteraan keluarga, khususnya di bidang pangan adalah program penanaman dan pemanfaatan Tanaman Obat Keluarga (TOGA).Tujuan dari pengabdian ini adalah meningkatkan pendapatan masyarakat sekaligus menyediakan obat yang lebih murah dan efek samping yang lebih ringan. Metode yang digunakan adalah ceramah dan praktik atau demonstrasi. Sehingga masyarakat dapat mempraktikkan secara langsung dan menerapkan dalam keluarga. Dalam pelaksanaannya disampaikan metode pengolahan tanaman TOGA sehingga menjadi minuman yang menyehatkan maupun bagaimana cara menanamnya. Disamping itu juga bagaimana cara mengelola keuangan hasil penjualan hasil pengelohan tanaman TOGA tersebut. Bagaimana strategi pemasarannya kepada masyarakat atau konsumen yang membutuhkan sehingga bisa menghasilkan keuntungan
The Effect of Investment Knowledge, Investment Risk, and Pocket Money on Interest in Investing in the Capital Market Prabowo, Khabib Setyo; Nurdiwaty, Diah; Kurniawan, Andy
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/48dpqv65

Abstract

Research Aim : The purpose of this study was to determine the effect of investment knowledge, investment risk and pocket money on students' interest in investing in the capital market. Research Method : This research was conducted through a quantitative approach using primary data obtained from 78 respondents, namely students from Nusantara University PGRI Kediri Faculty of Economics and Business who had received capital market lessons. Data analysis techniques in the form of descriptive statistics, classical assumption tests, Multiple Linear Regression Analysis, determinant coefficient and hypothesis testing. Research Finding : The results showed that investment knowledge had a significant positive effect on interest in investing in the capital market. Investment risk has no effect on interest in investing in the capital market. Pocket money has a significant positive effect on the interest in investing in the capital market. Based on the results of simultaneous testing, it is known that there is a significant positive effect between the variables of investment knowledge, investment risk, and pocket money with interest in investing in the capital market.
Stock Price Regression Model Based On Current Ratio, Earnings Per Share, Price Book Value, And Total Asset Turnover Of Properties And Real Estate Companies For The 2020-2022 Period Nurjanah, Putri Rizki; Tohari, Amin; Nurdiwaty, Diah
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): 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/f42avh35

Abstract

Research Objectives: The purpose of this study is to determine the partial and simultaneous influence of the Current Ratio, Earning Per Share, Price Book Value and Total Asset Turnover variables on share prices in Property and Real Estate companies listed on the IDX for the 2020-2022 period. Research Method: This research uses quantitative research methods. The data used in this research is secondary data in the form of financial reports of Properties and Real Estate companies listed on the IDX for the 2020-2022 period. The sampling technique used was a purposive sampling technique with samples obtained from 21 companies. The data analysis techniques used are classical assumption testing, multiple linear regression and hypothesis testing using SPSS 23 software. Research Findings: The results of this research show that partially Earning Per Share and Price Book Value have a significant effect on Stock Prices, while the Current Ratio and Total Asset Turnover do not have a significant effect on Stock Prices. Simultaneously Current Ratio, Earning Per Share, Price Book Value, and Total Asset Turnover together have a significant effect on Share Prices. Keywords: Current Ratio, Earning Per Share, Price Book Value, Total Asset Turnover, Stock Price
The Influence of Motivation, Communication, and Work Stress on Employee Job Satisfaction at PT BPR Berkah Pakto Laksana, Ryan Galih Cahya; Meilina, Restin; Nurdiwaty, Diah
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: 10.29407/2cvv2763

Abstract

Research Aim: This study aims to analyze the influence of motivation, communication, and work stress on job satisfaction among employees at BPR Berkah Pakto. The study also aims to provide recommendations to management regarding factors that can improve employee job satisfaction. Design/Method/Approach:This study uses a quantitative approach with a survey design. Data was collected by distributing questionnaires to 40 employees at BPR Berkah Pakto. The data were analyzed using multiple regression analysis with IBM SPSS software. Research Findings: The findings show that motivation, communication, and work stress significantly influence job satisfaction among employees at BPR Berkah Pakto. Among these three factors, communication has the strongest influence on job satisfaction. Theoretical Contribution/Originality: This study contributes to the development of motivation and communication theories within the context of small and medium-sized organizations. It also provides new insights into the impact of work stress on employee job satisfaction in the banking sector. Practical/Policy Implications: This study offers recommendations for BPR Berkah Pakto management to strengthen internal communication and give more attention to work stress management in order to improve employee job satisfaction. Research Limitation: This study is limited to a sample of employees at BPR Berkah Pakto, so the findings may not be generalizable to other organizations with different characteristics. Additionally, this study uses cross-sectional data and cannot demonstrate causal relationships.
DAMPAK PENERIMAAN RETRIBUSI DAERAH, PAJAK DAERAH, DAN PENDAPATAN SAH LAINNYA ATAS PENDAPATAN ASLI DAERAH (STUDI PADA KABUPATEN/KOTA PROVINSI JAWA TIMUR TAHUN 2014-2018). Afifah, Riska Ardina Nur; Nurdiwaty, Diah
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The purpose of this study was to determine the effect partially and simultaneously local taxes, regional levies and other legal income on local revenue (PAD). The variables in this study are the dependent and independent variables, where the dependent variable is Local Own Revenue and the independence of Regional Taxes, Retribution and Other Legal Income. This research uses quantitative methods. The population in this study were 38 cities / regencies in East Java for the period 2014-2018 and there were 190 samples to be studied. The data used is secondary data obtained from the website of the Directorate General of Fiscal Balance and the Central Bureau of Statistics with the website address (www.djpk.kemenkeu.go.id) and (www.bpsjatim.go.id). The analysis technique used is Panel Data Regression with STATA 14. The results of this study are that local taxes have a significant impact on local revenue in the City / Regency of East Java; Retribution has a significant impact on local revenue in the city / regency of East Java; and other legal revenues have a significant impact on local revenue in the city / regency of East Java.
AKUNTANSI LINGKUNGAN KAJIAN PENERAPAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI Qodriana, Ersa Lailatul; Nurdiwaty, Diah
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2017): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2017
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This research is based on the observation of researchers that there are still many companies that ignore the interests of the environment. Day by day the problems of the environment are getting out of hand, and this makes a serious problem among thinkers. The cause of environmental problems is caused by the activities of companies in Indonesia. Now there is a rule in accounting for the impact caused to the environment. Environmental accounting is one of the rules that aims to provide information to stakeholders. The problems of this research are (1) The Influence of Environmental Cost on Application of Environmental Accounting (2) The Influence of Return On Asset To The Application Of Environmental Accounting (3) The Influence Of The Type Of Company To The Application Of Environmental Accounting. In this study, using descriptive quantitative approach. Sampling using purposive sampling technique. The total sample used in the study were 16 companies. While the data analyst using logistic regression, the independent variable is environmental cost (X1), ROA (X2) and company type (X3), while for the dependent variable is the application of environmental accounting. The conclusion of this study is that environmental costs are the main consideration in the application of environmental accounting, environmental costs and accounting are interrelated. Companies that have a high ROA many do not apply environmental accounting. The types of companies that apply the most environmental accounting are manufacturing and service companies.
ANALISIS PENGARUH MODAL KOPERASI, ASET DAN JUMLAH ANGGOTA TERHADAP SHU PADA KOPERASI SIMPAN PINJAM (Studi Koperasi Kab. Nganjuk) Ulfa, Mar'atul; Nurdiwaty, Diah; Winarko, Sigit Puji
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh modal koperasi, aset dan jumlah anggota terhadap (SHU) pada koperasi simpan pinjam yang terdaftar di dinas koperasi Kabupaten Nganjuk. Modal koperasi meliputi modal sendiri dan modal luar. Hipotesis diuji dengan menggunakan regresi linier berganda dibantu dengan Microsoft Excel 2010 dan software SPSS for windows versi 23. Motede dalam penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder. Populasi sebanyak 47 koperasi simpan pinjam. Sedangkan teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria tertentu sehingga koperasi simpan pinjam yang memenuhi kriteria sebanyak 26 koperasi simpan pinjam. Hasil penelitian ini adalah modal koperasi dan jumlah anggota secara parsial berpengaruh signifikan terhadap SHU pada Koperasi Simpan Pinjam (KSP) yang terdaftar di Dinas Koperasi Kabupaten Nganjuk Tahun 2017-2019. Sedangkan aset secara parsial tidak berpengaruh signifikan terhadap SHU pada Koperasi Simpan Pinjam (KSP) yang terdaftar di Dinas Koperasi Kabupaten Nganjuk Tahun 2017-2019. Modal koperasi, aset dan jumlah anggota secara simultan berpengaruh signifikan terdahap SHU pada Koperasi Simpan Pinjam (KSP) yang terdaftar di Dinas Koperasi Kabupaten Nganjuk Tahun 2017-2019. Kata Kunci: SHU, Modal Koperasi, Aset, Jumlah Anggota.
Co-Authors A.A. Ketut Agung Cahyawan W AA Sudharmawan, AA Afifah, Riska Ardina Nur Ali Djamhuri Alvina Putri Damayanti Amin Tohari Andarwati, Bela Ayu Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anita, Puput Ari Kamayanti Arinda, Nadya Tri Astriana Dewi Astutik, Aprilia Nur Badrus Zaman Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Cahyo Wijayanto Devaria Ayu Dewa Bagaskara, Ardha Dian Kusumaningtyas Dian Kusumaningtyas, Dian Dwi Wulandari Dyah Ayu Paramitha Efda Kristinawati Faisol Faisol Faisol Faisol Faisol Farrah Annisya Fastami’ Lima Yukha Firdawati, Ery Fitrias, Liffi Yanu Haji, Verona Irfan Romadhony , Rahmad Jahan, Syarifah Nur Khasanah, Ainin Laksana, Ryan Galih Cahya Larasati, Adelya Dwi Linawati Linawati Linawati Linawati Meiswari, Oryza Sativa Mevi Auriel Sefianing Putri Muwahhidah, Zulva Nariranti, Onnyk Novita Novita Nurjanah, Putri Rizki Nurrenza Azizah Oryza Sativa Meiswari Prabowo, Khabib Setyo Pramudyanti, Naomi Puji Astuti Puji Astuti Puji Astuti Puji Winarko, Sigit Puput Rustianne Febri Hadi Puspasari, Retno Puspita, Erna Putri Larasati, Putri Putri Mbera, Kristina Putri, Sofhie Melani Qodriana, Ersa Lailatul Ratih Kumalasari Niswatin RESTIN MEILINA Retno Ayu Muninggar Rini, Rizka Setyo Risna Widya Rachmanila Riswahyuning, Mareta Selvia Romadhony, Rahmad Irfan Sari, Meilinda Trinita Septiani, Erika Tri Setyowati, Marshela Dewi Shavitri, Pungky Indah Dyah SIGIT PUJI WINARKO Sigit Wisnu Setya Bhirawa Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati , Hestin Sugeng Sugeng Sugeng Suryanto, Wahyu Susanti, Agustiana Ayu Tengku Riza Zarzani N Therisia, Reficensa Ulfa, Mar'atul Vita, Niken Tria Candra Widiawati, Hestin Sri Yulaekah, Maria Siti Zulistiani, Zulistiani