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All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Abdi Insani Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Herbirowo Nugroho
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Pertimbangan Kekuatan, Kelemahan, Peluang, Ancaman dalam Keputusan Penerbitan Saham Bank Umum Syariah Ida Syafrida; Taufik Awaludin; Herbirowo Nugroho
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 2 (2021)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v5i2.008

Abstract

This research’s goal is to compose the dominant element and sub-elements from the strenghts, weaknesses, opportunities, threats (SWOT) in Islamic Commercial Banks in increasing funding sources through the issuance of public shares. In Indonesia, until the end of 2020, there are only 3 Islamic Banks that have issued shares. The Analytical Network Process, from indepth interviews, is used in this research to reveal the knowledge and experience of experts. Strengths and opportunities are the dominant element of SWOT. Owner promotion (strength), financial performance’s reduction (weakness), broad investor base (opportunity), and complex emission formality (threat) are the dominant sub-elements of SWOT. AbstrakPenelitian ini bertujuan untuk merumuskan elemen dan sub-elemen dominan dari SWOT pada Bank Umum Syariah dalam meningkatkan sumber pendanaan melalui penerbitan saham publik. Di Indonesia hingga akhir tahun 2020 baru 3 bank syariah yang telah menerbitkan saham. Penelitian ini menggunakan Analytical Network Process berdasarkan data primer dari wawancara mendalam untuk menggali pengetahuan dan pengalaman para praktisi ahli. Unsur dominan dari SWOT adalah kekuatan dan diikuti dengan peluang. Sub elemen yang dominan yaitu: dukungan pemilik (kekuatan), kinerja keuangan yang menurun (kelemahan), basis investor yang luas (peluang), dan formalitas emisi yang kompleks (ancaman). 
PENYUSUNAN LAPORAN KEUANGAN DENGAN ACCURATE LITE UNTUK PENINGKATAN KEPATUHAN KEWAJIBAN PERPAJAKAN UMKM KABUPATEN BOGOR Novitasari Novitasari; Ridwan Zulpi Agha; Lia Ekowati; Herbirowo Nugroho; Taufikul Ichsan; Nedsal Sixpria; Hayati Fatimah; Aminah; Hafiduddin
Jurnal Abdi Insani Vol 9 No 4 (2022): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v9i4.787

Abstract

ABSTRACT The lack of knowledge about transaction bookkeeping and the preparation of financial reports according to standards makes the level of MSME tax compliance in Bogor Regency is still relatively low. The existence of these problems made the group of lecturers in the field of Accounting expertise at the Jakarta State Polytechnic (PNJ) try to contribute in terms of education and assistance to the Micro, Small and Medium Enterprises (MSME) group of Bogor Regency in the form of training programs and assistance in preparing financial reports with MSEI standards (Micro Small Entities and Intermediate). This training activity aims to provide MSME actors with knowledge and skills in bookkeeping using the Accurate Lite application as an effort to improve MSME tax compliance. The training method uses case study methods and work instructions, where training materials are given in the form of cases and trainees carry out bookkeeping practices directly in the Accurate Lite application based on work instructions from tutors. As a result of the training activities, there was an increase in knowledge of accounting and taxation as well as an increase in the skills of the trainees in recording business transactions and compiling financial reports. Furthermore, it is hoped that the MSME players participating in the training can consistently do bookkeeping using the Accurate Lite application anywhere, anytime, not limited by space and time, because Accurate Lite can be downloaded on the device of each training participant. The conclusion of the activity is that the training activities that have been carried out have been able to improve participants' accounting literacy so that participants can manage their business finances better in an effort to improve their tax compliance. Keywords: Training, Accounting, Tax Compliance, Accurate, Financial Report
Pertimbangan Kekuatan, Kelemahan, Peluang, Ancaman dalam Keputusan Penerbitan Saham Bank Umum Syariah Ida Syafrida; Taufik Awaludin; Herbirowo Nugroho
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 2 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.186 KB) | DOI: 10.33795/jraam.v5i2.008

Abstract

This research’s goal is to compose the dominant element and sub elements from the strenghts, weaknesses, opportunities, threats (SWOT) in Islamic Commercial Banks in increasing funding sources through the issuance of public shares. In Indonesia, until the end of 2020, there are only 3 Islamic Banks that have issued shares. The Analytical Network Process, from indepth interviews, is used in this research to reveal the knowledge and experience of experts. Strengths and opportunities are the dominant element of SWOT. Owner promotion (strength), financial performance’s reduction (weakness), broad investor base (opportunity), and complex emission formality (threat) are the dominant sub-elements of SWOT. Abstrak Penelitian ini bertujuan untuk merumuskan elemen dan sub-elemen dominan dari SWOT pada Bank Umum Syariah dalam meningkatkan sumber pendanaan melalui penerbitan saham publik. Di Indonesia hingga akhir tahun 2020 baru 3 bank syariah yang telah menerbitkan saham. Penelitian ini menggunakan Analytical Network Process berdasarkan data primer dari wawancara mendalam untuk menggali pengetahuan dan pengalaman para praktisi ahli. Unsur dominan dari SWOT adalah kekuatan dan diikuti dengan peluang. Sub elemen yang dominan yaitu: dukungan pemilik (kekuatan), kinerja keuangan yang menurun (kelemahan), basis investor yang luas (peluang), dan formalitas emisi yang kompleks (ancaman).
Co-Authors Aminah Ekowati, Lia Hafiduddin Hayati Fatimah Ida Syafrida Nedsal Sixpria Novitasari Novitasari Ridwan Zulpi Agha Taufik Awaludin Taufikul Ichsan