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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Laa Maisyir Jurnal Ekonomi Islam Jurnal Mirai Management Jurnal Kewirausahaan dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Manajemen Strategi dan Aplikasi Bisnis YUME : Journal of Management Almana : Jurnal Manajemen dan Bisnis Jurnal Manajerial Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Accounting and Management Journal MANAJEMEN DEWANTARA Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Sains Manajemen dan Bisnis Indonesia Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Ilmiah Ahwal Syakhshiyyah (JAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) INNOVATION RESEARCH JOURNAL International Journal of Business, Law, and Education Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Jurnal Simki Economic DedikasiMU: Journal of Community Service Jurnal Wawasan Pendidikan Komitmen : Jurnal Ilmiah Manajemen Interdisciplinary Social Studies Bima Journal : Business, Management and Accounting Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Education Research Idarotuna : Jurnal of Administrative Science International Journal of Humanities Education and Social Sciences Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Jurnal Mahasiswa Manajemen Master: Jurnal Manajemen dan Bisnis Terapan Jurnal Indonesia Sosial Sains Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Journal of Management and Creative Business Indonesian Vocational Research Journal House of Management and Business Journal Jurnal Akuntan Publik Jurnal Pengabdian Manajemen Jurnal Bisnis dan Kewirausahaan Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management JER Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) IECON: International Economics and Business Conference Proceeding Of International Conference On Education, Society And Humanity Mesada: Journal of Innovative Research Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi
Anita Handayani
Universitas Muhammadiyah Gresik
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Navigating NPLs: Financial Health Analysis of BPR Bank Gresik Ramadhanti Dwi Novitasari; Anita Handayani
INNOVATION RESEARCH JOURNAL Vol 4 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v4i2.6879

Abstract

The Regional Public Bank (BPR) Bank Gresik plays a crucial role in supporting small businesses in rural communities and economically vulnerable groups in urban areas through the provision of credit loans. Credit, as the primary productive asset, serves as the main source of income for the bank. However, credit disbursement also entails credit risk, which can lead to the occurrence of non-performing loans. This research aims to identify the handling of non-performing loans and its impact on profit growth at Bank Gresik. The research methodology employed is descriptive with a qualitative approach. Data analysis is conducted using the Miles and Huberman model, involving data collection, data reduction, data presentation, and drawing conclusions. The results of the research indicate that the causes of non-performing loans originate from both internal and external factors of the bank. The handling of non-performing loans involves various steps, including telephone warnings, direct home collections, warning letters, summon letters, restructuring, posting banners on collateral, cession, simple lawsuits, insurance disbursement, and the takeover of debtor collateral. Despite the increase in the non-performing loan rate, the bank's profit continues to grow due to the influence of interest rates..
The Influence Current Ratio, Return on Equity and Debt to Equity Ratio toward Price Book Value Nazma alaika silma; Anita Handayani
INNOVATION RESEARCH JOURNAL Vol 4 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v4i2.6797

Abstract

The purpose of this study was to determine and analyze the effect of Current Ratio, Return on Equity and Debt to Equity Ratio on Price to Book Value in service companies in the Hotel, Restaurant and Tourism sub-sector which are listed on the Indonesia Stock Exchange for the 2017- 2021 period. This study uses the theory of Financial Management related to the current ratio, Return On Equity debt to equity ratio and Price to Book Value. The approach used in this study is to use an associative approach and the type of data used is quantitative. The population in this study were 49 service companies in the hotel, restaurant and tourism sub-sector. The number of samples is 13 service companies in the Hotel, Restaurant and Tourism sub-sector using pure positive sampling technique. The data analysis method used multiple linear regression analysis techniques, with the SPSS 27.0 application tool. The results showed that the current ratio has a negative and insignificant effect on Price to Book Value, Return on Equity has a positive and significant effect on Price to Book Value and the Debt to equity ratio has a negative and insignificant effect on Price to Book Value, in Service companies in the Hotel, Restaurant and Tourism sub-sector which are listed on the Indonesia Stock Exchange. Keywords : Current Ratio, Return on Equity, Debt To Equity Ratio, Price to Book Value.
Sistem Pengendalian Internal Kas Pada PT XYZ Alwiyatun Nisa'; Anita Handayani
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 5 No. 1 (2024): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v5i1.8115

Abstract

The internal control system is important for companies to maintain company assets, accuracy and reliability of data, encourage efficiency, and encourage compliance with management policies. The cash control system also needs to be considered as an effort to monitor and supervise the company's cash activities. This research aims to evaluate and determine the implementation of the cash internal control system at PT XYZ. The type of research used is qualitative with a case study approach. The data sources used in this study are primary data and secondary data. The data collection techniques in this research used interviews and documentation. The determination of informants was carried out using the snowball sampling method and the data analysis used was the Miles and Huberman model, and to test the validity of the data using triangulation techniques. The results of the research obtained data based on 4 (four) elements of the internal control system show that the existing organizational structure at PT XYZ is appropriate, then in document authorization there are documents that do not have the signature of the finance director so that it is lacking in authorizing company documents, company activities have reconciliations that are carried out regularly, and in the recruitment process there are several criteria required. So it can be concluded that PT XYZ has been said to be quite good in internal cash control so that the objectives of implementing control are achieved quite well.
Islamic Social Responsibility and Islamic Corporate Governance in Influence Financial Performance Using Sharia Conformity and Profitability Vilantika, Elok; Handayani, Anita
LAA MAISYIR: Jurnal Ekonomi Islam Vol.10 No.2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v10i2.43731

Abstract

This study aims to examine and analyze the relationship between Islamic Social Responsibility (ISR) and Islamic Corporate Governance (ICG) on financial performance using Sharia Conformity and Profitability (SCnP). The research population is Sharia Commercial Banks registered with the Financial Services Authority in 2017-2022, totaling 13 Sharia Commercial Banks selected using a purposive sampling method with certain criteria. Regression factor analysis, a hybrid of factor analysis and multiple linear regression, is the data analysis technique used in this study. The results of factor analysis show that each variable's indicator is responsive to the general trend and prepared for additional study. It is possible to conclude that ISR and ICG positively affect the financial labor performance that SCnP has calculated based on the regression analysis of many lines. Sharia banking with strong ISR and ICG reporting will also have strong financial results.
Pengendalian Biaya Bahan Baku Pada PG XYZ Di Jawa Timur Varomah Wati; Anita Handayani
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2434

Abstract

This study aims to determine the control of raw material costs carried out by the company in covering the costs of losses that occur. The type of research used is descriptive qualitative research. The research techniques used are interviews and direct observation of the head of the People's Sugar Cane Administration (ATR). Sugarcane is the main raw material for making sugar. Sugarcane obtained by PG XYZ does not come from just one place. PG XYZ gets sugarcane raw materials by establishing partnerships with farmers. However, not all raw materials that meet physical standards are accepted by PG XYZ. In one month ± the cost loss borne by the company amounted to Rp 26,000,000 / month. Where the company has to spend money to cover existing cost losses by refining raw materials that do not pass the physical standards of information from the head of the ATR section.
ANALISIS PENGENDALIAN INTERN PIUTANG DALAM MEMINIMALKAN RISIKO PIUTANG TAK TERTAGIH PADA PT XYZ Haq, Assyifa Nurul; Handayani, Anita
Komitmen: Jurnal Ilmiah Manajemen Vol 5, No 1 (2024): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v5i1.34028

Abstract

PT XYZ merupakan perusahaan distributor pupuk yang menerapkan penjualan secara tunai dan kredit. Dalam penjualan kredit akan menimbulkan piutang sebagai hasilnya. Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang menyebabkan piutang tak tertagih dan untuk memahami strategi pengendalian internal untuk mengurangi piutang yang tidak tertagih di PT XYZ. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Objek dalam penelitian ini yaitu data piutang tak tertagih di PT XYZ selama periode tahun 2020-2022. Jenis data yang digunakan yaitu data primer dan sekunder. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa pengendalian internal piutang di PT XYZ belum dilakukan secara efektif. Hal tersebut dilihat dari faktor penyebab meningkatnya piutang tak tertagih, dimana sistem perusahaan yang belum optimal dalam mengelola piutang dan penerimaan, keterbatasan petugas pembukuan dalam melacak penerimaan pembayaran dari pelanggan, dan perusahaan belum melakukan kebijakan penagihan yang jelas dan konsisten dengan menentukan jatuh tempo pembayaran yang jelas serta konsekuensi yang tegas bagi pelanggan yang tidak mematuhi kebijakan pembayaran, serta kurangnya pengawasan internal untuk mengelola piutang perusahaan.
Peningkatan Motivasi Belajar Peserta didik dengan Penggunaan Mind Map pada Mata Pelajaran Sejarah Kebudayaan Islam Handayani, Anita; Shunhaji, Akhmad; Muid.N, Abd.Muid.N
Journal of Education Research Vol. 5 No. 2 (2024)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v5i2.979

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana praktik mind mapping pada pelajaran Sejarah Kebudayaan Islam di MTs. Sa’adatul Mahabbah Pamulang Tangerang Selatan. Dan penelitian ini juga bertujuan menemukan model mind mapping yang dapat meningkatkan motivasi belajar peserta didik pada mata pelajaran Sejarah Kebudayaan Islam. Adapun kesimpulan dari penelitian ini yaitu, pertama bahwa praktek penerapan mind mapping dalam pelajaran Sejarah Kebudayaan Islam di MTs. Sa’adatul Mahabbah Pamulang Tangerang Selatan meliputi pertama, penentuan terhadap topik di mana topik dalam hal ini berupa materi yang tengah dipelajara itu sendiri. Kedua penulisan poin penting dari topik itu sendiri, di mana poin penting yang dimaksud adalah seluruh gagasan yang menyangkut topik tersebut. Ketiga, penulisan terhadap kata kunci yang relevan. Keempat persiapan akan media maupun peralatan. Kelima, mulai membuat mind mapping dengan menghubungkan setiap poin. Keenam, pemberian gambar ilustrasi. Dan ketujuh, pemberian catatan kecil yang diperlukan. Praktek mind mapping yang diterapkan di MTs. Sa’adatul Mahabbah juga diiringi ataupun dibersamai dengan metode-metode lainnya. Sehingga dalam hal ini praktek mind mapping yang dijalankan tidak berdiri sendiri, metode-metode yang lain turut mendukung dalam praktek ini agar terlaksana. Kedua, bahwa penerapan mind mapping dapat meningkatkan motivasi belajar peserta didik pada mata pelajaran Sejarah Kebudayaan Islam di MTs Sa’adatul Mahabbah Pamulang Tangerang Selatan. Model mind mapping yang meningkatkan motivasi belajar peserta didik meliputi model silabus, model bab, dan model paragaraf. Ketiga model tersebut sama-sama mengantarkan motivasi belajar peserta didik pada pelajaran Sejarah Kebudayaan Islam di MTs Sa’adatul Mahabbah Pamulang Tangerang Selatan.
ANALISIS SISTEM PENGENDALIAN INTERN PELAYANAN JASA DAN PIUTANG PADA PT. POS INDONESIA (PERSERO) MALANG Amelia, Imaniar Rizka; Anita Handayani
Jurnal Bisnis dan Kewirausahaan Vol. 13 No. 1 (2024): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v13i1.4434

Abstract

This examination expects to decide inward control framework methodology and decide if interior control has been utilized successfully in help exercises and recording receivables at PT Pos Indonesia (Persero) Malang City. The spot for this evaluation was done at PT Pos Indonesia (Persero) Malang City. The kind of appraisal utilized is plainly dynamic. Internal control uses data reduction techniques, data presentation, and data confirmation as assessment procedures for PT Pos Indonesia (Persero)'s changes in receivables. Whenever seen from the consequences of the survey that has been done, it shows that the pieces of inside control as per COSO's hypothesis in reviewing the degree of precision of approval have been running great since SOP (Standard Work Technique) has been executed, and there is a most elevated credit limit applied by affiliation. Whenever saw according to the viewpoint of isolating commitments between the capacity to record receivables and the capacity to give credit, the ensuing impact of this grouping of consideration additionally shows that inward controls for estimating the degree of recording receivables are adequate to forestall diminishes over of receivables.
MAKNA PENDAPATAN DALAM PERSPEKTIF RISIKO OPERASIONAL PEDAGANG PADA MASA PANDEMI CORONA VIRUS DISEASE 2019 (STUDI DI PASAR TRADISIONAL BABATAN KECAMATAN MANTUP LAMONGAN) Frastista, Bella Mey; Handayani, Anita
House of Management and Business (HOMBIS) Journal Vol 1, No 2 (2022): House of Management and Business (HOMBIS JOURNAL)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Muhammadiyah Gombong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26753/hombis.v1i2.866

Abstract

ABSTRAKPenelitian ini bertujuan untuk melakukan analisis tentang makna pendapatan dalam perspektif risiko operasional pedagang pada masa pandemi corona virus disease 2019 di Pasar Tradisional Babatan Kecamatan Mantup Lamongan. Metode penelitian yang digunakan adalah  model penelitian kualitatif dan metode analisis data menggunakan metode analisis data model Interaktif Miles and Huberman. Teknik pengumpulan data yang digunakan adalah observasi dan wawancara. Berdasarkan hasil penelitian ini  menunjukkan bahwa pendapatan pedagang pasar tradisional babatan dalam menghadapi risiko operasional dapat menurunkan pendapatan para pedagang pasar tradisional babatan walaupun penurunannya hampir 50%, akan tetapi Bertahannya para pedagang pasar tradisional babatan dalam menghadapi risiko operasional saat adanya pandemi covid-19 di daerah mantup yang mana juga menyebabkan harga kulak an dan biaya operasional mengalami penurunan, namun mereka tetap bersikap sabar, ikhlas dan bersyukur atas perolehan pendapatan yang didapat untuk memenuhi kebutuhan hidup keluarga sehari-harinya, karena dalam berdagang tidak selamanya mendapatkan keuntungan yang secara maksimal. Selain bertahannya para pedagang dalam berjualan di pasar tradisional babatan dengan menghadapi risiko operasional saat adanya pandemi covid-19 di daerah mantup yang menyebabkan harga kulak an dan biaya operasional pada pendapatannya, yang mana juga menyebabkan berdampak pada kerugian pada pedagang pasar tradisional babatan, selain itu pedagang juga menganggap pendapatan yang selama diperoleh dari menjalankan usahannya adalah dari nilai tambah, keuntungan dan penghasilan. Kata kunci : Pendapatan, Pedagang Pasar Tradisional Babatan, Risiko Operasional, Corona Virus Disease 19.
PENGARUH EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER), DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Anis Zulia Sasmita; Anita Handayani
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 1 (2024): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i1.2254

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris pengaruh Earning Per Share (EPS), Price Earning Ratio (PER), dan Return On Equity (ROE) Terhadap Harga Saham Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023. Metode penelitian menggunakan metode penelitian kuantitatif dengan sampel sebanyak 26 perusahaan LQ45 yang masih listing di Bursa Efek Indonesia pada tahun 2019-2023. Data yang diperoleh dianalisis dengan teknik analisis regresi linier berganda menggunakan program SPSS 26. Hasil penelitian menunjukkan bahwa Earning Per Share berpengaruh secara signifikan terhadap harga saham, Price Earning Ratio tidak berpengaruh secara signifikan terhadap harga saham, dan Return On Equity tidak berpengaruh secara signifikan terhadap harga saham.
Co-Authors Achmad Davis Endy Pratama Afifah, Muhimah Agatha, Talitha Hardiyan Ainul Farodisah Aisyatu Rahma Hayati Akhilah Putri Fariyanah Fadiya Hayyah Alkusani, Alkusani Almaida, Lesti Alwiyatun Nisa' Amelia, Imaniar Rizka Amilia Fajrin Ana Malikah Syarifatin Andi Rahmad Rahim Anggi Anjarsari, Tania Anis Zulia Sasmita Arifana, Cindy Dwi Ariska Isnaini Putri Arya Setya Nugroho Asiamufidiawati, Isnaeni Dyah Atikotul Fauziyah Ayu rahmawati, Nanda Bagas Agung Prasetyo Bagas Hanggara Bahrul Ulum Baitaputra, Moh. Holil Bela Rozalia Bella Ayu Puspita Ningrum Bella Mey Frastista Bilqis Tahta Maulida Candraningrat, Candraningrat Chalimatus Sakdiyah Chaniago, Assifa Salsabilla Deni Yuliatin Dodi Jaya Wardana Eka Martha Yuliatin Ernawati Ernawati Ery Tri Djatmika RWW Fansori, Rosihan Fara Rifdah Faridatul Ulla Fatimatuz Zahroh Fazlur Rahman Rahawarin Firdaus, Achmad Zuhaeri Frastista, Bella Mey Haq, Assyifa Nurul Hayati Sivak Hikmatus Shobri Nafi’ah Ilham Gresnaidi Ilmia Rahmawati Indah Ayu Isnawati INDAH PUSPITASARI Irmaya Tri Hartanti Jaya Agus Prastyo Jayanti Tri Handayani Jessica Novia Farhen Khakimah, Okky Aliyatul Khusnul Fajriyah Kurnia Dwi Immamah Laila, Esa Safrillah Nur Leriana Trias Handayani Maya Fita Suwahyuni Mei Fita Asri Untari Mohammad Ali Masruri Moyang Waristi Mufidah, Khazimatul Muid.N, Abd.Muid.N Musrofah, Afiatul Naabilah Surrohmawati Nanda Amalia Nazma alaika silma Niswatul Azifah Novita Anggraini Nugroho, Dimas Tri Nur Fauziyah Pertiwi, Nastiti Putri Prianti, Hanna Puji Handayati Rafilah Maulidiya Ahmad Rahawarin, Fazlur Rahman Rahmat Agus Santoso Ramadhanti Dwi Novitasari Rikka Ristilestari Rizqi, Maulidyah Amalina Roziana Ainul Hidayati Rukhiyatul Jannah Safitri, Ririn Nur Aini Sari, Meyristiana Sari, Putri Rahmah SATRIYAS ILYAS Selfani, Dini Shunhaji, Akhmad Siti Fatimah Siti Lestari Sukaris suratman Sustikasari, Nadira Dwi Syarof, Rizalda Anjach Tania Anggi Anjarsari Utami, Wahyu Putri Vaninda Agustina Varomah Wati Vilantika, Elok Viqka Anggraeni Wahju Wardhana Waristi, Moyang Wasti Reviandani Widiharti Widiharti Wilda Fajriyah Wiyogo, Adinda Putri Yosi Firda Rahmadani Yuyun Istifadah Zahrotun, Nafisah Zamroni Zamroni