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All Journal Wahana Riset Akuntansi Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen SULUH: Jurnal Abdimas Jurnal Al Azhar Indonesia Seri Ilmu Sosial Jurnal Eksplorasi Akuntansi (JEA) Islamiconomic: Jurnal Ekonomi Islam Jurnal Riset Akuntansi dan Auditing INQUISITIVE: International Journal of Eonomic Jurnal Akuntansi Prosiding Seminar Nasional Pemberdayaan Masyarakat (SENDAMAS)
Ade Palupi
Program Studi Akuntansi Universitas Al-Azhar Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Determinants of Non-Performing Financing in Islamic Banks: Evidence from Islamic Banking in Southeast Asia Pratiwi, Silvia Siska; Rahmi, Asri Noer; Yayuningsih, Siti; Palupi, Ade; Salsabila, Lilis
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 11 No. 2 (2024): Mei-2024
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol11iss20242pp135-147

Abstract

The aim of this research is to analyse the factors that influence the occurrence of non-performing financing in Islamic banks in Indonesia, Malaysia, the Philippines, and Brunei Darussalam. This research needs to be discussed because there was an increase in non-performing financing during the covid-19 pandemic. The design used in this study is a quantitative descriptive study with secondary data types. The sampling technique used is a purposive sampling technique with a population of Islamic banks in Indonesia, Malaysia, the Philippines, and Brunei Darussalam with a number of samples that meet the requirements of 26 Islamic banks. The data analysis method used is a parametric statistical method with multiple linear regression as a hypothesis testing method. This research uses SPSS Version 25 software to process the data. The results show that diversification, Capital Adequacy Ratio (CAR), Bank Size, Net Interest Margin (NIM), and Return on Asset (ROA) have a significant effect on non-performing financing. Meanwhile, the Financing to Deposits Ratio (FDR), Gross Domestic Product, and inflation have no significant effect on non-performing financing.
Analisis Dampak Program Pertukaran Pelajar Merdeka Belajar Kampus Merdeka Terhadap Mahasiswa Internal Anggraini, Sari; Palupi, Ade; Hadi, Kuncoro; Arsyad, Aisyah Tiar
Jurnal Al Azhar Indonesia Seri Ilmu Sosial Vol 3, No 2 (2022): Juni 2022
Publisher : Universitas Al Azhar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/jaiss.v3i2.1025

Abstract

Program Merdeka Belajar Kampus Merdeka (MBKM yang sudah berjalan di Fakultas Ekonomi dan Bisnis Universitas Al Azhar Indonesia (FEB UAI) dinilai memiliki dampak terhadap kualitas pembelajaran dan kualitas mahasiswa. Penelitian ini menganalisis dampak MBKM terhadap kualitas mahasiswa dari perspektif mahasiswa FEB UAI. Berdasarkan hasil analisis survey terhadap 224 responden, mahasiswa FEB UAI yang berinteraksi secara langsung dengan mahasiswa inbound, ditemukan dampak yang positif pada kualitas mahasiswa. Dampak terbesar terlihat pada peningkatan toleransi keberagaman dan menerima perbedaan. Di samping itu, mahasiswa FEB UAI juga merasakan peningkatan pada kemampuan komunikasi dan bekerjasama. Kata kunci: MBKM, kualitas mahasiswa, interaksi, komunikasi.Kata kunci: MBKM, kualitas mahasiswa, interaksi, komunikasi
Efektivitas Modul Nusantara dalam Memahami Empat Pilar Kebangsaan Jumansyah, Jumansyah; Palupi, Ade; Hadi, Kuncoro; Syafei, Ade Wirman; Maksum, Asep; Zulkarnain, February Leonardo
Jurnal Al Azhar Indonesia Seri Ilmu Sosial Vol 3, No 1 (2022): Februari 2022
Publisher : Universitas Al Azhar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/jaiss.v3i1.1023

Abstract

Penelitian ini bertujuan mengevaluasi keefektifan Modul Nusantara dalam memahami empat pilar kebangsaan; mengevaluasi keefektifan kegiatan kebhinnekaan, refleksi, inspirasi dan konstribusi sosial dalam mencapai tujuan pembelajaran Modul Nusantara; dan menilai kepuasan mahasiswa yang mengikuti Modul Nusantara. Metode yang digunakan untuk mencapai tujuan penelitian adalah menggunakan instrumen survei kuesioner yang dibagikan kepada mahasiswa Modul Nusantara dengan menggunakan pertanyaan tertutup dan terbuka. Selain itu, penelitian juga mengadakan FGD untuk memperdalam dan mengkonfirmasi jawaban dari survei kuesioner. Hasil penelitian menunjukkan bahwa perkuliahan Modul Nusantara telah efektif dalam meningkatkan pemahaman empat pilar kebangsaan. Mahasiswa merasa lebih memiliki sikap nasionalisme, toleransi, kebhinnekaan, kekeluargaan dan berjiwa sosial serta jiwa kepemimpinan setelah mengikuti perkuliahan Modul Nusantara. Sikap-sikap tersebut dikembangkan oleh mahasiswa melalui proses pembelajaran yang tidak bersifat ceramah namun melalui proses pembelajaran alternatif dimana mahasiswa belajar mandiri melalui pengalaman-pengalaman menarik dan menyenangkan. Dengan demikian modul nusantara bisa mengembangkan sikap pancasilais, persatuan Indonesia, kebhinnekaan, cinta tanah air mahasiswa dimana sikap-sikap ini sangat bernilai tinggi untuk menjaga Negara Kesatuan Republik Indonesia.Kata kunci: Modul Nusantara, MBKM, Empat Pilar Kebangsaan, Pancasila, Kebhinnekaan
ANALISIS PENERAPAN PERANGKAT LUNAK AKUNTANSI: STUDI KASUS PADA USAHA JASA SKALA MENENGAH Palupi, Ade; Sayidina Az Zahra, Mirza; Jumansyah; Yolanda, Desva
Jurnal Akuntansi Vol. 25, No. 2, Juli - Desember 2025
Publisher : Universitas Kristen Krida Wacana

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

Abstract

This study aims to analyze the effectiveness of accounting software usage in medium-scale service companies and to identify the factors that influence the success of its implementation. The study employs a qualitative method with a case study approach involving three service companies located in the DKI Jakarta. Data were collected through in-depth interviews with financial managers and accounting staff, as well as observations of financial recording and reporting processes conducted using accounting software. The results indicate that the effectiveness of accounting software is influenced by users’ foundational accounting knowledge, work experience, information technology skills, training, and organizational support. Accounting software provides several significant benefits, including faster financial reporting, reduced human error, easier tax calculations, operational process efficiency, and improved accuracy in financial analysis and internal control. Nevertheless, the study identifies several challenges, such as high investment and maintenance costs, dependence on service providers when errors occur, and the need for periodic hardware upgrades. The value of this study is it highlights that accounting software serves as an essential component of accounting information systems, capable of enhancing the accuracy, efficiency, and timeliness of financial reporting in medium-scale service companies, provided that it is supported by competent human resources, adequate training, and technological readiness. The limitations of this study include its narrow geographic scope, limited number of informants, and data characteristics that rely heavily on respondents’ subjective perceptions. Keywords: accounting software, accounting information systems, medium-scale service companies, service enterprise
Co-Authors Alim Syaiful Fuad Anggraini, Sari Anindya, Rajwa Safitri Annisa Buys, Witrie Arsyad, Aisyah Tiar February Leonardo Zulkarnain Jumansyah Jumansyah, Jumansyah Khalida Utami Kuncoro Hadi Maksum, Asep Muhammad Nurmisbah Nada Salsabila Nurwan Pratiwi, Silvia Siska Putri Hadi Pertiwi Rahadian Setyo Noegroho Rahmi, Asri Noer Rotikan, Miranda Astrina Adamaris Salsabila, Lilis Sayidina Az Zahra, Mirza Siska Pratiwi, Silvia Syafei, Ade Wirman Widyawati Yayuningsih, Siti Yolanda, Desva Zulkarnain, February Leonardo