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Peran Pembiayaan Terhadap Usaha Kecil Mikro dan Menengah (UMKM) Pada Era Covid-19 di Provinsi Lampung Ridwansyah Ridwansyah; Okta Supriyaningsih; Dania Helin Amrina
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3695

Covid-19 memberikan dampak yang signifikan terhadap sektor Usaha Mikro Kecil dan Menengah terutama di sektor makanan dan minuman tak terkecuali UMKM di Kota Bandar Lampung dan Kabupaten Lampung Barat yang merupakan wilayah dengan status kasus Covid-19 tinggi dan sedang di Provinsi Lampung. Pembiayaan dibutuhkan agar keberlangsungan UMKM tetap ada, khususnya UMKM yang mengalami penurunan pendapatan saat Covid-19. Jenis penelitian ini adalah penelitian lapangan dengan menggunakan metode observasi, wawancara, dan dokumentasi. Hasil penelitian ini adalah UMKM di Kota Bandar Lampung dan Kabupaten Lampung Barat tidak melakukan pembiayaan kepada Bank maupun lembaga keuangan lainnya, melainkan melakukan pembiayaan sendiri atau self financing. Hal ini seharusnya menjadi perhatian bagi Bank, lembaga keuangan, maupun pemerintah daerah setempat. Covid-19 has had a significant impact on the Micro, Small and Medium Enterprises sector, especially in the food and beverage sector, including MSMEs in Bandar Lampung City and West Lampung Regency, which are areas with high and moderate Covid-19 case status in Lampung Province. Financing is needed so that the sustainability of MSMEs remains, especially MSMEs that experienced a decline in income during Covid-19. This type of research is a field research using the methods of observation, interviews, and documentation. The results of this study are SMEs in Bandar Lampung City and West Lampung Regency do not finance banks or other financial institutions, but do self-financing. This should be a concern for banks, financial institutions, and local governments.

The Importance of Promotion Costs and Training Costs for Islamic Rural Bank in Indonesia by BPRudent Nur Wahyu Ningsih; Ridwansyah Ridwansyah Ridwansyah; Sinta Ayu Purnamasari
Jurnal Ilmiah Ekonomi Islam Vol 6, No 3 (2020): JIEI : Vol.06, No. 03, 2020
Publisher : ITB AAS INDONESIA Surakarta

This research tested the influence of Islamic Rural Bank promotion cost and training cost towards Islamic Rural Bank profitability in Indonesia. Research variable used promotion cost and training cost which were allocated by Islamic Rural Bank, while profitability used proxy Return on Asset (ROA). This research is explanatory research by using quantitative approach. Sampling technique conducted was quota sampling and it found 4 Islalmic Rural Bank in Indonesia period 2013-2017. Finding indicated that there was no influence promotion cost and training cost towards profitability of Islamic Rural Bank in Indonesia. Regression analysis conducted showed that Islamic Rural Bank could optimize education cost and training cost based on each division of Islamic Rural Bank and maximize promotion cost to introduce product and service in appropriate segment of long term so that each Islamic Rural Bank in Indonesia can present their company's performance to the maximum on the BPRudent Platform

MD&A ON SHARIA STOCK EXISTENCE Nur Wahyu Ningsih; Ridwansyah Ridwansyah; Ahmad Zuliansyah
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 2 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

This study aims to provide empirical evidence regarding stock returns as the impact of Management's Discussion and Analysis disclosure on companies listed in the Jakarta Islamic Index, Indonesia Stock Exchange, in the 2015-2017 period. The motivation behind this research is the absence of research in Indonesia which studies the presentation of MD & A which influences investors' decisions to invest in companies listed in the Jakarta Islamic Index, seen from the company's stock returns. This study used 63 samples. The hypothesis in this study was tested using a partial correlation of simple linear regression. The results showed that there is a positive relationship between MD & A disclosure of stock returns. From the results presented, it is expected that companies listed in the Jakarta Islamic Index can disclose MD & A fully and openly so that they can attract investors to invest. With the increase in stock returns to the value of the company, the existence of Islamic stocks can be increased. Therefore, Indonesia is expected not only to become a large market and place for the Muslim population but also to empower its people through the halal industry including the existence of Islamic stocks in Indonesia.

Review Capital Structure and Good Corporate Governance Toward Islamic Banking Performance In Indonesia Ridwansyah Ridwansyah; Anip Dwi Saputro
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 2 No. 1 (2018): Juni
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

This study aims to review capital structure and the implementation of Good Corporate Governance (GCG) toward Islamic Banking performance in Indonesia. The research results can be depicted that the capital structure and corporate governance has been running well. Slowing Islamic banking is dominated by external economic slowdown that occurred in Indonesia. However, main sources of Islamic bank capital are core capital (core capital) which comes from the owners of the banks and quasi-equity. When the world financial crisis and the shareholders take their share of Islamic banks then certainly slowing global political factor because it is Identic with the capitalist and the capital structure of Islamic banks is still not much yet as the conventional banking which is inherently present in this global world.

The Role of Sustainability Accounting: Environmental, Social and Economic Accountability Suhendar; Inova Fitri Siregar; Ridwansyah
International Journal of Economics (IJEC) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v2i2.582

The aim of this study to get empirical evidence about how the role of sustainability accounting is seen from the accountant's point of view on its social, environmental and economic accountability, then how is the readiness of academics, accountants, stakeholders in achieving the implementation of design guidelines for measuring, recording, reporting and presenting sustainability accounting. With proper design, measurement and application, it is hoped that the implementation of sustainable accounting and sustainable reporting will have a significant positive impact on the development of accounting both as a science and as an engineering technology. The second is the accounting profession or accounting graduates in job development or professions. Third, increasing the strategic role of accounting information in business, economic, political, social, legal. The method in this study was to use quantitative and qualitative methods with purposive sampling and multiple regression methods, where the determination of the sample used several criteria, namely accounting lecturers and accountants in Riau Province, then there were 142 accounting lecturers and accountants who were included in this category. The results of the study show the influence of the role of sustainability accounting on accountability in environmental aspects and reporting of sustainability accounting information while in the economic and social aspects there is no influence on the role of sustainability accounting.

MD&A ON SHARIA STOCK EXISTENCE Nur Wahyu Ningsih; Ridwansyah Ridwansyah; Ahmad Zuliansyah
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 2 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v2i2.1656

This study aims to provide empirical evidence regarding stock returns as the impact of Management's Discussion and Analysis disclosure on companies listed in the Jakarta Islamic Index, Indonesia Stock Exchange, in the 2015-2017 period. The motivation behind this research is the absence of research in Indonesia which studies the presentation of MD & A which influences investors' decisions to invest in companies listed in the Jakarta Islamic Index, seen from the company's stock returns. This study used 63 samples. The hypothesis in this study was tested using a partial correlation of simple linear regression. The results showed that there is a positive relationship between MD & A disclosure of stock returns. From the results presented, it is expected that companies listed in the Jakarta Islamic Index can disclose MD & A fully and openly so that they can attract investors to invest. With the increase in stock returns to the value of the company, the existence of Islamic stocks can be increased. Therefore, Indonesia is expected not only to become a large market and place for the Muslim population but also to empower its people through the halal industry including the existence of Islamic stocks in Indonesia.

MENINGKATKAN PENGETAHUAN TENTANG AKADEMISI MELALUI SOSIALIASI PADA MASYARAKAT DI LAMPUNG Yuniar Sari; Ridwansyah Ridwansyah; Erike Anggraeni
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.818

An academic is someone who works at a university, institute, or other educational institution. This dedication to the community is aimed at providing knowledge to the public about academics. The method used in this activity consists of three stages: planning, implementation, and evaluation. The activities are delivered through the method of lectures and joint discussions after lectures. The results of these activities show that active collaboration between academics and society enables the exchange of knowledge, expertise, and resources to create innovations that meet the needs of society. The importance of understanding the needs and aspirations of local communities in the process of developing solutions is also at the heart of this research. This activity contributes to the public's understanding of academics

Analysis of the Effect of Accounting Information Quality, Institutional Ownership, and Financial Performance on Capital Market Reaction: A Case Study on Company XYZ on the Indonesia Stock Exchange Fithriah Napu; Ridwansyah Ridwansyah; Sukardi Sukardi; Efendi Sugianto
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.366

This research investigates the interplay between accounting information quality, institutional ownership, financial performance, and capital market reactions within the context of the Indonesia Stock Exchange (IDX). Employing Structural Equation Modeling with Partial Least Squares (SEM-PLS), a diverse sample of IDX-listed companies spanning various sectors, sizes, and leverage levels was analyzed. The measurement model assessment confirmed the reliability and validity of selected indicators, while the structural model revealed significant positive relationships between accounting information quality and institutional ownership with capital market reactions. Surprisingly, financial performance did not show a direct impact on market reactions. The model exhibited a good fit, explaining 60.2% of the variance in capital market reactions. Implications for investors and corporate decision-makers are discussed, emphasizing the strategic importance of transparent reporting and attracting institutional investors. Limitations include cross-sectional data and potential endogeneity concerns. This research contributes to the understanding of market dynamics in the Indonesian context and suggests avenues for future exploration.

First Movers on Sustainable Banking" Global Basis Sustainable Finance Concept: Sharia Finance Period 2018-2020 Sector Performance Reporting Initiative (GRI) Ridwansyah
International Journal of Educational Research Excellence (IJERE) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijere.v2i2.693

The idea of sustainable finance is becoming more and more important in today's fast-paced global world, pushing financial institutions to take the effects on the environment, society, and economy into account when conducting business. The primary resource for reporting sustainable performance is the Global Reporting Initiative (GRI). Nevertheless, there are still few comprehensive studies on the application of BRI Syariah and Bank Muamalat's sustainable finance concept in the context of the sharia financial sector, particularly when it comes to evaluating the sector's performance from 2018 to 2020. The research question is: What impact does the sharia financial sector's performance have from the application of the concept of sustainable finance, as defined by "first movers on sustainable banking" and based on the Global Reporting Initiative (GRI)? and what and what is the impact of implementing the sustainable finance concept "first movers on sustainable banking" based on the Global Reporting Initiative (GRI) on the performance of the sharia financial sector ? . This kind of research is classified as qualitative, and it is specifically descriptive in nature. A secondary source is the data source that was used. Time triangulation, literature analysis, and documentation are some of the methods used in data collection. After that, the data was examined through data reduction, data visualization, and conclusion-making. Based on GRI guidelines, BRI Syariah has successfully implemented sustainable financial concepts with satisfactory economic performance, including market adaptation and moderate growth. Actions taken in the field of green banking, like funding TJSL, CSR, and sustainable agriculture as well as renewable energy, benefit society. In the areas of the economy, environment, and society, Bank Muamalat Indonesia has also been successful in putting the GRI sustainable finance concept into practice. Liquidity, fund raising, and efficient asset management all demonstrate its financial sustainability.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT NASABAH PADA INVESTASI EMAS MELALUI APLIKASI PEGADAIAN DALAM PERSPEKTIF BISNIS ISLAM Bela Mawarni; Ridwansyah Ridwansyah; Heni Verawati
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1510

This study aims to analyze the factors that influence customer interest, experience and knowledge in investing in gold through the Pegadaian application from an Islamic business perspective. The method used is descriptive qualitative with direct field research at the Unit Pegadaian Cabang (UPC) Pahoman Bandar Lampung and literature studies which include interviews, observations, and literature analysis. Data were collected through purposive sampling techniques from customers who use the Pegadaian Digital Service (PDS) application as well as through documentation studies and related literature. The results showed that knowledge, experience, perceived ease of use, and Islamic business values such as transparency and fairness have a good influence on interest in investing in gold through the Pegadaian application. In addition, trust in transaction security and financial factors are also key determinants. This finding confirms that the integration of sharia aspects and ease of technology is an important factor in encouraging customer interest in investing in gold digitally through the Pegadaian application.

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