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THE EFFECT OF THIRD PARTY FUNDS, CAPITAL ADEQUACY, AND CREDIT RISK ON BANKING PERFORMANCE IN INDONESIA Yenni Vera Fibriyanti; Akhlis Priya Pambudy
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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Abstract

This study aims to analyze the effect of third party funds, capital adequacy ratios and credit risk on the financial performance of banks in Indonesia. The data used in this research is secondary data. Meanwhile, the samples in this study were banking companies listed on the IDX during the 2018-2022 period. The method used is porposive sampling and there are 24 banks that are included in the criteria of this study. The results showed that third party funds (X1) had a positive and significant effect on financial performance because the value of tcount > ttable was 8.294 > 1.97993. The capital adequacy variable (X2) has no partial effect on financial performance (ROA) because the tcount < ttable is 1.405 < 1.97993. The credit risk variable (X3) has a negative and significant effect on financial performance (ROA) because the tcount < ttable is -3.834 < 1.97993. Third Party Funds, Capital Adequacy and Credit Risk simultaneously affect the financial performance of banks listed on the IDX in 2018 – 2022. This can be seen from the significance level of the F test which produces a value of Fcount > Ftable, namely 26.082 > 2.68.
EFFECTIVENESS OF IMPLEMENTATION OF HUMAN RESOURCES MANAGEMENT DURING THE COVID-19 PANDEMIC ON EMPLOYEES MOVING IN THE FORMAL SECTOR IN INDONESIA Akhlis Priya Pambudy; Sopiah Sopiah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3866

Abstract

Organizations and their human resources must navigate through the harsh impacts of the new coronavirus disease (COVID-19). The external crisis required the dynamism of the HR system to address the growing concerns of all sectors around the world and in particular, Indonesia's formal sector and its employees. The HR department serves as a liaison between organizations and their human resources. Therefore, HR Officers need to ensure a balance between the benefits of the parties in the employment contract. Since the employer aims to maximize profits, the employee aims to maximize job satisfaction. In an effort to ensure that both parties are well served after the COVID-19 crisis period, there is a need to reintegrate existing human resource practices and procedures. Getting past crises will require learning, innovation, and adaptation. HR practices need to be modified, rebuilt, and put into practice. In this article, we discuss the challenges employers and employees face in dealing with the pandemic and how these challenges can be mitigated through readjustment of HR practices taking into account the local Indonesian context. Such evidence requires a rapid response for the HR department to adapt HR practices to align with the crisis. We recommend empirical research in this area to assist long-term HR policy.
Islamic Contribution To Accounting An’im Fattach; Mufidul Abror; Akhlis Priya Pambudy
Jurnal Multidisiplin Sahombu Vol. 4 No. 01 (2024): Jurnal Multidisiplin Sahombu, 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jms.v4i01.5062

Abstract

The recent development of Islamic banks and financial institutions has created challenges for sharia and accounting experts. Experts are required to develop accounting standards that are different from the accounting standards applied by conventional financial institutions. Because in principle Islamic financial institutions are different from conventional financial institutions. This of course also has implications for the presentation of financial reports. Accounting as a science is needed to design financial reports which are actually needed by interested parties to make decisions regarding their activities. When the phrase Islamic accounting is expressed by experts, it must be justified by a clear concept and roots strong history. So the argumentative construct offered is difficult to refute. The Islamic accounting discourse was not born in a vacuum, but was stimulated by many factors that interacted in a complex, non-linear, dynamic and developing manner. Factors such as changing conditions in political, economic, social and cultural systems, increased religious awareness, revival spirit, scientific developments, all interact in a complex manner and ultimately give birth to the Islamic paradigm in the world of accounting.
PEMANFAATAN LIMBAH KOTORAN SAPI SEBAGAI PUPUK ORGANIK DIDESA PUTER KABUPATEN LAMONGAN Susanti, Ike; Pambudy, Akhlis Priya; Mahmudah, Henny; Azizah, Luluk Nur; Novitasari, Diah Ayu; Suprapto, Hery
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37288

Abstract

Desa Puter memiliki potensi pertanian dan peternakan cukup tinggi. Dalam sektor peternakan mampu menghasilkan kotoran sapi yang dapat dimanfaatkan untuk pupuk organik. Dalam survey dibidang pertanian menunjukkan bahwa masyarakat Desa Puter masih kekurangan dalam memperoleh pupuk bersubsidi yang diberikan oleh pemerintah setempat, sehingga tujuan dari kegiatan PKM ini adalah pemanfaatan limbah kotoran sapi dijadikan pupuk organik. Kegiatan ini dijadikan menjadi beberapa tahap yaitu tahap survey, tahap sosialisasi, pelatihan pembuatan pupuk dan pendampingan. Kegiatan ini akan memberikan dampak yang positif untuk masyarakat di Desa Puter , masyarakat sudah mampu memproduksi pupuk sendiri sehingga mengurangi biaya untuk pembelian pupuk.