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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 Jurnal Ilmiah Akuntansi Kesatuan 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 Economics and Social Sciences Innovative: Journal Of Social Science Research Journal of Management, Economic, and Accounting Karimah Tauhid Ecos-Preneurs: Alahyan Jurnal Pengabdian Masyarakat Multidisiplin JPM El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Law, Policy and Governance Adpebi International Journal of Multidisciplinary Sciences SENMEA Journal of Ekonomics, Finance, and Management Studies 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 Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Public Health Social Sciences Other

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PENGARUH PERTUMBUHAN LABA BERSIH, PIUTANG USAHA DAN UTANG LANCAR DALAM ARUS KAS OPERASI DI MASA DEPAN (Studi Kasus di Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2016-2020) Rahmawati, Teti; Suherman, Acep; Kartini, Tina
Jurnal Akuntansi Kompetif Vol. 5 No. 3 (2022): Inovasi, Efektivitas, dan Tantangan Akuntansi di Sektor Publik, Pendidikan, dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.997

Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh Pertumbuhan Laba Bersih, Pertumbuhan Piutang Usaha dan Pertumbuhan Hutang Lancar terhadap Arus Kas Operasi di Masa Mendatang. Variabel yang digunakan dalam penelitian ini adalah Pertumbuhan Laba Bersih, Pertumbuhan Piutang, Pertumbuhan Hutang Lancar dan Arus Kas Operasi. Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah laporan keuangan tahunan perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2016-2020 sebanyak 12 perusahaan dan diambil sampel laporan keuangan sebanyak 60. Dalam penelitian ini, sampel diambil dengan menggunakan teknik purposive sampling. Teknik pengumpulan data yang digunakan adalah data sekunder. Teknik analisis yang digunakan adalah uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa variabel terikatnya adalah arus kas operasi, sedangkan variabel bebasnya adalah pertumbuhan laba bersih, pertumbuhan piutang usaha, dan pertumbuhan utang lancar. Hasil penelitian ini menunjukkan bahwa secara parsial pertumbuhan laba bersih tidak berpengaruh terhadap arus kas operasi dimasa yang akan datang dengan hasil uji t sebesar 0,337 dengan tingkat signifikan sebesar 0,737. Pertumbuhan piutang usaha tidak berpengaruh terhadap arus kas operasi masa depan dengan hasil uji t sebesar -1,781 dengan tingkat signifikan 0,080. Pertumbuhan utang lancar berpengaruh signifikan dengan hasil uji t sebesar 2,668 dengan tingkat signifikan 0,010. Sedangkan secara simultan pertumbuhan laba bersih, pertumbuhan piutang usaha dan pertumbuhan utang lancar berpengaruh signifikan terhadap arus kas operasi masa depan dengan hasil uji f sebesar 3,208 dengan signifikansi 0,030. Sehingga dapat disimpulkan bahwa pertumbuhan laba bersih, pertumbuhan piutang usaha dan pertumbuhan utang saat ini memiliki pengaruh sebesar 14,7% terhadap arus kas operasi di masa yang akan datang sedangkan 85,3% merupakan pengaruh dari faktor lain yang tidak diteliti dalam penelitian ini oleh penulis.
ANALISIS PROSEDUR DAN KEBIJAKAN KREDIT UNTUK MEMPERKECIL RESIKO KERUGIAN PIUTANG TAK TERTAGIH (Studi kasus pada PT. Federal International Finance Cabang Sukabumi) Putri, Rahita Rosdiana; Nugroho, Gatot Wahyu; Kartini, Tina
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

The purpose of this study was to determine the credit procedures and policies carried out by PT. Federal International Finance (FIF) Sukabumi Branch. The methodology used in this research is descriptive analysis with a qualitative approach. The data used in this study are primary and secondary data and data collected through observation, interviews and documentation, and literature study data analysis methodology used is analysis before the field and analysis during and after the field by means of data reduction, data display (data presentation ) as well as drawing conclusions and verification.
ANALISIS SISTEM AKUNTANSI PERSEDIAAN BAHAN BAKU DALAM MENGENDALIKAN PERSEDIAAN PADA PT YYY Pitriyani, Pitriyani; Martaseli, Evi; Kartini, Tina
OPTIMA: Jurnal Ilmiah Agribinis, Ekonomi, dan Sosial Vol 9, No 1 (2025)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/optima.v9i1.2640

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui dan menjelaskan metode pencatatan persediaan, penerapan sistem akuntansi persediaan bahan baku, dan pengendalian persediaan yang dilakukan pada PT. YYY. Dalam penelitian ini data yang diperoleh oleh peneliti menggunakan  metode deskriptif kualitatif. Penelitian ini menggunakan data primer dan data sekunder dimana data dilaksanakan dengan penelitian langsung ke lapangan dan juga menggunakan studi kepustakaan. Hasil dari analisis menunjukan bahwa PT. YYY tidak ditemukan adanya perbedaan mengenai metode yang digunakan oleh perusahaan dengan teori, unit pengendalian  sudah sesuai teori dan tidak ditemukan adanya perbedaan mengenai penerapan sistem dan prosedur yang terkait dengan sistem akuntansi persediaan dan fungsi-fungsi yang terkait dalam persediaan bahan baku yang ada sudah sesuai teori dan ada tambahan fungsi lainnya yaitu fungsi gudang, produksi, pengiriman dan pembelian. Namun adanya perangkapan fungsi dan sering terjadi mutasi barang tanpa dokumen pendukung dan hanya menggunakan lisan.
ANALISIS PERBANDINGAN RASIO ROA DAN NPL ANTARA PT BANK BRI DAN PT BANK BRI SYARIAH Gusman, Ariadi; Ismatullah, Ismet; Kartini, Tina
OPTIMA: Jurnal Ilmiah Agribinis, Ekonomi, dan Sosial Vol 9, No 1 (2025)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/optima.v9i1.2651

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja NPL dan ROA pada PT Bank BRI Tbk dan PTBank BRI Syariah Tbk periode 2015-2019. Penelitian ini menggunakan penelitian deskriptif dengan menggunakan data yang diperoleh dari web bursa efek dan situs web PT Bank BRI Syariah. Metode analisis data yang digunakan adalah metode time series dan pendekatan cross sectional. Hasil dari penelitian tersebut diketahui bahwa kinerja NPL PT Bank BRI lebih baik dari NPF PT Bank BRI Syariah walaupun NPL PT Bank BRI selalu mengalami kenaikan. Kinerja ROA PT Bank BRI lebih baik dari PT BRI Syariah walaupun kedua Bank tersebut mengalami penurunan tetapi PT Bank BRI lebih baik dalam memanfaatkan asetnya untuk mendapatkan laba sebesar-besarnya.
Pengaruh Kualitas Laba dan Tingkat Efisiensi Operasional Terhadap Kinerja Keuangan Perusahaan Perbankan Difqi, Difqi; Kartini, Tina; Nurmilah, Risma
Bageur: Jurnal Ekonomi, Sosial, dan Pendidikan Vol. 1 No. 2 (2025): Oktober
Publisher : PT Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/bageur.v1i2.441

Abstract

This study aims to analyze the effect of earnings quality and operational efficiency on the financial performance of conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The research population consists of 58 conventional banks, with a sample of 15 banks selected using purposive sampling based on the availability of complete financial reports and consistent listing on the IDX. The observation period covers three years, resulting in 45 observations. Earnings quality is measured by earnings persistence, earnings predictability, and the ratio of operating cash flow to net income. Operational efficiency is measured using the BOPO ratio, while financial performance is proxied by Return on Assets (ROA). Data analysis was conducted using a quantitative approach indicate that earnings quality has a significant positive effect on financial performance, operational efficiency has a significant negative effect on financial performance, and simultaneously both variables significantly influence the financial performance of conventional performance of conventional banks. These findings highlight the importance of improving earnings quality and operational efficiency as strategies to maintain profitability and competitiveness in Indonesia’s conventional banking sector.
Innovation, Governance, and Sustainability of Waqf Institutions: The Mediating Role of Investment and Asset Risk Kartini, Tina; Widyastuti, Sri; Darmansyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4885

Abstract

Sustainability has become a major challenge for waqf institutions, as faith-based nonprofit organizations are required to preserve assets perpetually while delivering long-term socio-economic benefits. Many waqf institutions, however, face constraints such as limited innovation, weak governance, and increasing investment and asset risks. This study aims to examine the influence of innovation and governance on the sustainability of waqf institutions, with investment risk and asset risk serving as mediating mechanisms within the framework of maqasid al-shariah. A qualitative multiple case study approach was employed, focusing on Muhammadiyah waqf management units in West Java, Indonesia. Data were collected through semi-structured in-depth interviews, observations, and document analysis, and were analyzed using thematic analysis with triangulation procedures to ensure credibility. Findings indicate that innovation enhances operational efficiency, financial resilience, and social impact, while governance strengthens transparency, accountability, and institutional trust. However, innovation also increases exposure to investment and asset risks, which must be managed through effective governance and risk management. The study concludes that sustainable waqf management is achieved through a balanced integration of innovation, governance, and risk management in accordance with maqasid al-shariah principles.
Keberlanjutan Lembaga Wakaf: Tinjauan Literatur Sistematis tentang Inovasi, Tata Kelola, dan Manajemen Risiko Kartini, Tina; Widyastuti, Sri; Darmansyah, Darmansyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11271

Abstract

This study aims to systematically review the literature on the sustainability of waqf institutions by focusing on the roles of innovation, governance, and risk management. The research employs a Systematic Literature Review (SLR) approach following the PRISMA guidelines. The analysis is based on peer-reviewed journal articles indexed in Scopus over the last 10–15 years, selected through rigorous inclusion and exclusion criteria. The findings indicate that the sustainability of waqf institutions is a multidimensional construct shaped not only by financial performance but also by governance quality, institutional innovation, and risk management capacity. Innovations such as cash waqf, digital waqf, and integration with Islamic financial instruments enhance efficiency and outreach, yet simultaneously increase exposure to investment and operational risks. Effective governance characterized by accountability and transparency plays a critical role in mitigating these risks and sustaining public trust. The SLR highlights that risk management functions as a strategic mediating mechanism linking innovation and governance to long-term sustainability. This study concludes that an integrative waqf management model that combines innovation, sound governance, and systematic risk management, aligned with the principles of Maqasid al-Shariah, is essential to ensure the sustainable development of waqf institutions in the contemporary context.
Keberlanjutan Lembaga Wakaf: Tinjauan Literatur Sistematis tentang Inovasi, Tata Kelola, dan Manajemen Risiko Kartini, Tina; Widyastuti, Sri; Darmansyah, Darmansyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11271

Abstract

This study aims to systematically review the literature on the sustainability of waqf institutions by focusing on the roles of innovation, governance, and risk management. The research employs a Systematic Literature Review (SLR) approach following the PRISMA guidelines. The analysis is based on peer-reviewed journal articles indexed in Scopus over the last 10–15 years, selected through rigorous inclusion and exclusion criteria. The findings indicate that the sustainability of waqf institutions is a multidimensional construct shaped not only by financial performance but also by governance quality, institutional innovation, and risk management capacity. Innovations such as cash waqf, digital waqf, and integration with Islamic financial instruments enhance efficiency and outreach, yet simultaneously increase exposure to investment and operational risks. Effective governance characterized by accountability and transparency plays a critical role in mitigating these risks and sustaining public trust. The SLR highlights that risk management functions as a strategic mediating mechanism linking innovation and governance to long-term sustainability. This study concludes that an integrative waqf management model that combines innovation, sound governance, and systematic risk management, aligned with the principles of Maqasid al-Shariah, is essential to ensure the sustainable development of waqf institutions in the contemporary context.
Co-Authors Acep Suherman Ai Iklimah Agustina Al Fianty, Amelia Alfatihah, Muhamad Dani Alif Alhidayatullah Ali Djamhuri Andrawan, Vikri Andre Ardyan Andri Indrawan Anisa Dewi Puspita Ariadi Gusman Aryanti, Meli Averilliana, Carissa Awaliah, Sany Putri Rabiul Badie Uddin Balqista, Nur Prasida Darlin, Evalina Darmansyah DARMANSYAH . 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 Ismet Ismatullah Iyab Salahudin 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 Pattanapokinsakul, Kanyapat 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 Sophan, Irfan Sopiah, Sopiah Sri Rahayu Sri Widyastuti Sudarma, Ade Sulaeman Sulaeman Sulaeman Sulaeman Suparman, Herviana Rosalia Suratman Suratman Tanti Aulyza Putri Tri Shakti Wiguna Venita Sofiani Vikri Andrawan Wahyuningtias, Rizka Wiguna, Tri Shakti Wijaya, Arip Prilian Zulfa, Nadya Indana