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All Journal ProBank: Jurnal Ekonomi dan Perbankan Communicatus: Jurnal Ilmu Komunikasi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis INVENTORY: JURNAL AKUNTANSI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Competitive Jurnal Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Al Maal: Journal of Islamic Economics and Banking Jurnal Proaksi Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Jurnal Bina Akuntansi BUDGETING : Journal of Business, Management and Accounting Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Pajak dan Bisnis (Journal of Tax and Business) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Expensive: Jurnal Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business Journal of Economics and Social Sciences Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting Ecos-Preneurs: Alahyan Jurnal Pengabdian Masyarakat Multidisiplin JPM International Journal of Law, Policy and Governance Adpebi International Journal of Multidisciplinary Sciences SENMEA Jurnal Ekonomi, Manajemen, Akuntansi As-Syirkah: Islamic Economic & Financial Journal Jurnal Ekonomi, Sosial, dan Pendidikan
Tina Kartini
Universitas Muhamadiyah Sukabumi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Public Health Social Sciences Other

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ANALISIS PEMBIAYAAN PENSIUN DENGAN MENGGUNAKAN AKAD MURABAHAH DALAM MENINGKATKAN PEREKONOMIAN NASABAH DI BSI KCP SUKABUMI PELABUHAN RATU Rahmawati, Sindi; Kartini, Tina; Nugroho, Gatot Wahyu
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 1 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i1.4817

Abstract

Financing provided to retirees is one of the financing products and channeling of funds provided by Bank Syariah Indonesia KCP Sukabumi Pelabuhan Ratu which is intended for pensioners (PNS, BUMN and Private) who earn monthly income who need funds or have business desires or other individual nature. Financing for pensions is a consumer financing facility that applies multipurpose financing to pensioners, with this financing it can improve the quality of life of customers with an installment payment system through direct salary deductions for monthly pensions received every month. This study aims to find out how the pension financing mechanism with a murabaha contract improves the economy of customers at BSI KCP Sukabumi Pelabuhan Ratu. This study uses a qualitative research method with a descriptive approach in which this approach is used to explain the actual situation in the field in a factual and accurate manner regarding the phenomenon being investigated. This research was conducted using data collection techniques in the form of direct interviews with the parties concerned as well as documentation and observation. The results of this study indicate that the mechanism for pension financing with a murabahah contract at BSI KCP Sukabumi Pelabuhan Ratu is carried out by the customer applying for pension financing and submitting the goods to be purchased, then BSI will convey the selling price and the set margin. If the customer agrees with the terms set by BSI, the next step will be a sale and purchase contract or a murababah contract. In this case, BSI is the seller and the pension customer is the buyer. After taking financing at BSI KCP Sukabumi Pelabuhan Ratu for customer needs in improving their economy. The magnitude of the economic increase felt by pension customers is of course different, this is because the business carried out by each customer is different and also the ability and some are used for business and some for consumptive purposes. Pembiayaan yang diberikan kepada pensiun adalah salah satu produk pembiayaan dan penyaluran dana yang disediakan oleh Bank Syariah Indonesia KCP Sukabumi Pelabuhan Ratu yang diperuntukkan untuk kalangan pensiun (PNS, BUMN dan Swasta) yang memperoleh penghasilan bulanan yang membutuhkan dana atau mempunyai keinginan usaha serta yang lainnya yang sifatnya perorangan. Pembiayaan kepada pensiun ini merupakan penyaluran fasilitas pembiayan consumer yang menerapkan pembiayaan multiguna kepada para pensiun, dengan pembiayaan ini dapat meningkatkan kualitas hidup nasabah dengan sistem pembayaran angsuran melalui potong gaji langsung atas pensiun bulanan yang terima setiap bulannya. Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme pembiayan pensiun dengan akad murabahah dlam meningkatkan perekonomian nasabah di BSI KCP Sukabumi Pelabuhan Ratu. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deksriptif dimana dengan pendekatan ini untuk menjelaskan keadaan yang sebenarnya terjadi di lapangan secara faktual dan akurat mengenai fenomena yang diselidiki. Penelitian ini dilakukan dengan teknik pengumpulan data berupa wawancara langsung dengan pihak-pihak yang bersangkutan serta dokumentasi dan observasi. Hasil penelitian ini menunjukkan bahwa mekanisme pembiayaan pensiun dengan akad murabahah di BSI KCP Sukabumi Pelabuhan Ratu dilakukan dengan cara nasabah mengajukan pembiayaan pensiun dan menyampaikan barang apa yang akan dibeli, kemudian pihak BSI akan menyampaikan harga jual dan margin yang ditetapkan. Jika nasabah setuju dengan ketentuan yang ditetapkan BSI langkah selanjutnya akan dilakukan akad jual beli atau akad murabahah. Dalam hal ini BSI sebagai penjual dan nasabah pensiun sebagai pembeli. Setalah mengambil pembiayaan di BSI KCP Sukabumi Pelabuhan Ratu untuk kebutuhan nasabah berbeda dan juga kemampuannya serta ada yang digunakan usaha adapula untuk kebutuhan konsumtif.
Analysis of the Murabahah contract financing system on People's Business Credit (KUR) at PT. Bank Syariah Indonesia Kcp. Sukabumi Sudirman Safitri, Mutiara Rintan; Kartini, Tina; Martaseli, Evi
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.262

Abstract

Murabahah financing is a transaction of selling goods by stating the acquisition price and profit (margin) agreed upon by the seller and buyer. Murabahah is a type of buying and selling that is permitted by sharia and is a business interaction or muamalat tijariyah. The legal basis for buying and selling Murabahah is found in the Qur'an, Al-Hadith and Fatwa of the National Sharia Council (DSN-MUI). Public knowledge about KUR financing has not been widely distributed, 7 out of 10 Prospective Customers do not know how the KUR application process is, Prospective Customers do not understand the KUR application procedure, Prospective Customers do not meet the requirements that have been set. This study aims to determine the Murabahah Financing System on People's Business Credit (KUR) and Analyze the feasibility of Murabahah Financing on People's Business Credit (KUR) at PT. Bank Syariah Indonesia Kcp. Sukabumi Sudirman. The method used in this study is qualitative research method with a descriptive approach. This study used primary and secondary data sources through observation, interviews and documentation. Based on the results of the study, it shows that the financing system for Murabahah contracts on People's Business Credit (KUR) uses a Murabahah bil wakalah contract. The system for applying for People's Business Credit (KUR) financing that is implemented at PT. Bank Syariah Indonesia Kcp. Sukabumi Sudirman is in accordance with the Standard Operating Procedures (SOP) set by the Financial Services Authority (OJK) which includes several stages, namely: the stage of submitting financing and verifying documents (Free Screening), the stage of financing analysis, the stage of visits (surveys), the stage of giving decisions (terms for financing approval), the stage of proof of documents and contracts, the stage of financing disbursement and the monitoring stage. In analyzing the feasibility of financing People's Business Credit (KUR) PT. Bank Syariah Indonesia has implemented the 5C Principles according to theory (M. L. I. Nasution, 2018), namely Character, Capital, Capacity, Conditions, Collateral (Guarantee).
Analysis of Revenue Accounting Information Systems And Cash Disbursements (Case Study on Alfamart Franchise CV Lintang Alfaria) Hidayat, Rahmat; Kartini, Tina; Indrawan, Andri
Journal of Management, Economic, and Accounting Vol. 3 No. 1 (2024): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i1.303

Abstract

The purpose of this study was to find out how the cash receipts and disbursement accounting information system at the Alfamart franchise CV Lintang Alfaria. Data analysis used is qualitative data with qualitative descriptive analysis method. The results showed that the cash receipts and disbursements accounting information system at CV Lintang Alfaria still uses manual standards in its financial reporting.
Analisis Pelaporan Program Manfaat Pensiun Dalam Upaya Penerapan Standar Akuntansi dan Peraturan Sektoral di Dana Pensiun Jasa Marga Sidik, Aditya Purnama; Kartini, Tina; Martaseli, Evi
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.27166

Abstract

Penelitian ini mengevaluasi pelaporan program manfaat pensiun di Dana Pensiun Jasa Marga (DPJM) dengan fokus pada penerapan PSAK 226 dan kepatuhan terhadap peraturan sektoral OJK. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi kasus, data dikumpulkan melalui observasi lapangan, wawancara, serta analisis dokumentasi laporan keuangan DPJM. Hasil menunjukkan bahwa DPJM secara konsisten menyusun dan menyampaikan laporan bulanan, triwulanan, dan tahunan sesuai jadwal pada POJK, serta mengintegrasikan unsur-unsur utama PSAK 226: pengukuran liabilitas pensiun berdasarkan nilai kini liabilitas dan pengungkapan asumsi aktuaria, ke dalam laporan aset neto, perubahan aset neto, laporan perubahan hasil usaha, arus kas, neraca, dan catatan atas laporan keuangan. Kendati demikian, adaptasi terhadap revisi regulasi masih menjadi tantangan. Penelitian menegaskan bahwa harmonisasi antara standar akuntansi dan regulasi sektoral merupakan kunci untuk meningkatkan transparansi, akurasi, dan akuntabilitas pelaporan dana pensiun. Temuan ini diharapkan dapat menjadi landasan praktis bagi DPJM dalam memperkuat tata kelola pelaporan dan memberikan kontribusi teoritis bagi penelitian akuntansi dana pensiun di Indonesia.
Analisis Manajemen Risiko dalam Mencegah Kredit Macet Shaqinah, Lisa; Kartini, Tina
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.9843

Abstract

Adanya penerapan Manajemen Risiko menjadi suatu yang penting bagi sebuah perusahaan perbankan untuk menjadikan operasional berjalan secara terstruktur dan dapat berdampak positif sebagai pendeteksi risiko atau sebagai upaya perusahaan dalam melakukan mitigasi risiko di masa yang akan datang. Risiko potensial yang bisa terjadi pada perusahaan perbankan dimana adanya kenaikan non performing loan yang perlunya diatasi. Jenis penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Bank BJB KCP Cicurug melakukan Penerapan Manajemen risiko pada kegiatan operasionalnya yang salah satunya kegiatan pemberian Kredit Usaha Rakyat. Hasil yang ditunjukan bahwa diterapkan nya Manajemen Risiko pada Bank BJB KCP Cicurug dapat memitigasi dan pencegahan terhadap adanya risiko kredit macet terhadap Kredit Usaha Rakyat (KUR) dengan berpegang kepada SOP yang sudah dibuat didalam nya mengandung prosedur Manajemen risiko yang dimulai dari mengidentifikasi risiko, menganalisis risiko, menilai dan mengevaluasi risiko, mengurangi risiko, pengawasan risiko, serta komunikasi dan konsultasi. Penilaian kredit yang baik dan terverifikasi portofolio menjadi faktor kunci dalam mencegah kredit mace sedari dini. Temuan ini menegaskan pentingnya penguatan praktik manajemen risiko di sektor perbankan. Dengan mengadopsi pendekatan manajemen risiko yang komprehensif, bank dapat meningkatkan kualitas aset, menjaga stabilitas keuangan, dan mendukung pertumbuhan ekonomi yang berkelanjutan
PERENCANAAN KEUANGAN SYARIAH DALAM UPAYA MENINGKATKAN KEMAMPUAN MANAJEMEN KEUANGAN BAGI PARA IBU RUMAH TANGGA KEC. CITAMIANG KOTA SUKABUMI Anggriani, Reni; Sofiani, Venita; Kartini, Tina
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 5 No. 2 (2024): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v5i2.3586

Abstract

There have been many studies that discuss Islamic financial planning for families. However, research that discusses Islamic financial planning to improve Islamic financial management and Islamic investment is still limited. This research was carried out to continue the service that has been carried out to housewives in Citamiang District, Sukabumi City. The background of this research is to find out how successful housewives are in understanding and managing financial planning in sharia so that they can improve their ability in sharia financial management and invest in sharia investments. This research method uses qualitative descriptive, by collecting questionnaire data to 50 housewives in Citamiang District, Sukabumi City, observation and documentation study. The results of the study show that housewives have done a good record of their income and expenses, do financial planning by determining the most important main needs, and prefer easy investments without having to take a period of time.
The Effect of Financial Literacy, Financial Experience, and Lifestyle on The Personal Financial Management Ability of Generation Z Students at The Faculty of Economics, University of Muhammadiyah Sukabumi Nasywa, Salwa Aftar; Kartini, Tina; Nurodin, Idang
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.839

Abstract

This study aims to analyze the influence of financial literacy, financial experience, and lifestyle on the personal financial management of Generation Z students at the Faculty of Economics, Muhammadiyah University of Sukabumi. The research employed a quantitative approach using a survey of 100 respondents. Regression results indicate that financial literacy and financial experience have a positive and significant effect on financial management, while lifestyle shows a negative and significant influence. Simultaneously, all three variables significantly contribute to students’ ability to manage their finances. These findings highlight the importance of sufficient financial literacy and experience, along with lifestyle control, in shaping healthy financial behavior among Generation Z.
Analysis Of Working Capital Credit Provision System And Handling Of Bad Credit (Case Study At PT. BPR Supra Artapersada Pelabuhan Ratu Branch): Wijaya, Arip Prilian; Kartini, Tina; Nurodin, Idang
Journal of Management, Economic, and Accounting Vol. 3 No. 2 (2024): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i2.528

Abstract

This study aims to analyze the working capital credit provision system and the handling of bad credit at PT. BPR Supra Artapersada Pelabuhan Ratu Branch. The data used includes qualitative data in the form of credit applications, credit guidelines, credit analysis, credit agreements, warning letters, and the organizational structure of PT. BPR Supra Artapersada Pelabuhan Ratu along with its job descriptions. Data collection techniques involve observation, interviews, and documentation, which are then analyzed using qualitative descriptive analysis. The results of this study indicate that the working capital credit provision system implemented at PT. BPR Supra Artapersada is generally good, with a structured procedure from credit application, credit analysis, approval, to disbursement. However, some aspects still require improvement to prevent bad credit. The handling of bad credit at PT. BPR Supra Artapersada is also quite comprehensive, including initial notifications, direct communication, field visits, issuing warning letters, and applying the 3R methods (Restructuring, Rescheduling, Reconditioning). However, there is a need to improve the mechanism for seizing collateral and to adjust the legal procedures applied.
Pengaruh Profitabilitas dan Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022 Alfatihah, Muhamad Dani Alif; Kartini, Tina; Nurmilah, Risma
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 1 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/788gvp28

Abstract

This study aims to determine the effect of corporate social responsibility and intellectual capital on the company's financial performance. The variables used in this study are the Effects of Profitability and Corporate Social Responsibility on Company Value Study of Mining Companies Listed on the Indonesia Stock Exchange for the 2018 – 2022 period. This research was conducted using a quantitative method with an associative approach. The population in this study is the annual reports of mining companies listed on the Indonesian stock exchange 2018-2022 of 10 companies and a sample of 50 company annual reports is taken. In this research, the sample was taken using purposive sampling technique. Data collection techniques using secondary data. The data analysis technique used is descriptive statistical test, classical assumption test, multiple linear analysis, and hypothesis testing. The results of this study indicate: the independent variables are profitability and corporate social responsibility while the dependent variable is company value. The results of this study indicate that profitability influences firm value, corporate social responsibility variable has a significant effect on firm value. Profitability and corporate social responsibility have a simultaneous effect on company value. So it can be concluded that profitability and corporate social responsibility has an effect of only 37.9% on company value and the rest is influenced by other factors not examined in this study.  
Efektivitas Penerapan Sistem dan Prosedur Akuntansi Aset Tetap pada Dinas Perdagangan dan Perindustrian Kabupaten Sukabumi Andrawan, Vikri; Kartini, Tina; Nurmilah, Risma
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/vvpt5q81

Abstract

This study aims to evaluate the effectiveness of the implementation of fixed asset accounting systems and procedures at the Trade and Industry Office of Sukabumi Regency. The research method used is a qualitative method with an analytical descriptive approach. Data were collected through interviews, observations, and documentation. The results showed that the implementation of fixed asset accounting systems and procedures is in accordance with applicable government accounting standards, but there are still some obstacles in its implementation such as lack of training for staff and limited resources. Based on the calculation of the effectiveness ratio using the Dean J. Champion measuring instrument, the effectiveness level reached 88%, which is included in the very effective category. The number of indicators assessed were 11 indicators of fixed asset accounting systems, with 9 indicators met, and 7 indicators of fixed asset accounting procedures, which were all met. Recommendations to improve effectiveness include providing better training for staff, increased resource allocation, and improved management and internal controls.  
Co-Authors Acep Suherman Ade Sudarma Adinda Siti Salsya Az-zahra Ahmadiyan Khalifa Al-Ghifari Ai Iklimah Agustina Al Fianty, Amelia Alfatihah, Muhamad Dani Alif Alhidayatullah Ali Djamhuri Andrawan, Vikri Andre Ardyan Andri Indrawan Andri Indrawan Anisa Dewi Puspita Ariadi Gusman Aryanti, Meli Averilliana, Carissa Awaliah, Sany Putri Rabiul Badie Uddin Balqista, Nur Prasida Darlin, Evalina Deri Kurnia Saputra Difqi, Difqi Elan Eriswanto Evi Martaseli Fauziah, Siti Sarah Fauziah Fitri Dwi Ulma Fitria Nurhidayah Tunazzah Gatot Wahyu Nugroho Gianti Ajeng Cahyani Gunariah, Frilla Gusman, Ariadi Hijjah, Warnida Himmatul Aliyah, Hilda Idang Nurodin Iqbaal Noor Iqbal Noor Irfan Sophan Ismet Ismatullah Iyab Salahudin Kanyapat Pattanapokinsakul KURNIA KURNIA, KURNIA Laita Shopia Martiani S, Desri Muhamad Dani Alif Alfatihah Muhammad Fakhri Ikhsan Muhammad Khairul Amal Mumu Mohamad Fadjar Mutiara, Tia Muzdalifah, Nazia Nadia Nasywa, Salwa Aftar Nazia Nadia Muzdalifah Noor, Iqbaal Nurmilah, Risma Pika Pristiana Pitriyani Pitriyani Pitriyani Pitriyani Pramayanti, Dian Ikha Putri, Rahita Rosdiana Rahmat Hidayat Rahmawati, Sindi Reni Anggriani, Reni Ri'yati Najiyah Risma Nurmilah Safitri, Mutiara Rintan Sany Putri Rabiul Awaliah Shaqinah, Lisa Sholihati, Ghina Mar'atu Shopia, Laita Sidik, Aditya Purnama Sinta Ayu Nurkarima Siti Ambar Alya Hanifah Sopiah, Sopiah Sri Rahayu Sudarma, Ade Sulaeman Sulaeman Sulaeman Sulaeman Suparman, Herviana Rosalia Suratman Suratman Tanti Aulyza Putri Tri Shakti Wiguna Venita Sofiani Vikri Andrawan Wiguna, Tri Shakti Wijaya, Arip Prilian Zulfa, Nadya Indana