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All Journal Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Banque Syar'i : Jurnal llmiah Perbankan Syariah Journal of Accounting Auditing and Business Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Gia Kardina Prima Amrania
Universitas Padjadjaran
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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The Influence of Intellectual Capital to Market Value with Return on Assets as Intervening Variable Marcellina Yovita; Gia Kardina Prima Amrania
Journal of Accounting Auditing and Business Vol 1, No 2 (2018): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.695 KB) | DOI: 10.24198/jaab.v1i2.18267

Abstract

This research using leverage as the control variable to measure the relationship between IC and ROA and IC – market value indirect relationship. IC was measured with VAICTM method; ROA was used as the measurement that represented profitability. The market value was measured with a price-to-book value (PBV) ratio. The research was conducted on 215 companies in Indonesia Stock Exchange as samples in 2014 from six industry sectors those included in high-IC intensive classification by GICS. Analysis descriptive method was used on secondary data. MS Excel and EViews were used to process the data. F-test and t-test were used to test the hypothesis on 5%-significance. The results showed that IC influences ROA significantly; simultaneously and partially. IC also influences market value directly and indirectly through ROA, though the indirect influence is greater.
Effect of Maqashid Syariah Application on Corporate Governance in Sharia Hotels Indri Yuliafitri; Euis Nurhayati; Gia Kardina Amrania
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 5, No 2 (2020): December 2020
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v5i2.1942

Abstract

Indonesia is one of the countries with the largest Muslim population globally. This issue gives Indonesia has an excellent opportunity to develop the halal industry. Indonesia's halal industry is still inferior when compared to predominantly non-Muslim countries. Halal tourism, especially in this case sharia hotels, is one of the business lines that has received significant attention in this modern era. In recent years, tourism has become a different trend for various groups, leading to a demand for travel facilities that do not conflict with Islamic values. This study aimed to study the effect of the application of Maqashid Syariah on Corporate Governance in Sharia Hotels. The research methodology used is a survey. The type of data used in this study is primary data. Analysis of the data in this study was using simple regression analysis. The study results show that the implementation of Sharia Magashid has a significant influence on good governance and governance in sharia hotel management.
ANALISIS PENGARUH ISLAMIC SOCIAL REPORTING, UKURAN, DAN JUMLAH RAPAT DPS TERHADAP MANAJEMEN LABA PERBANKAN SYARIAH DI INDONESI Euis Nurhayati; Indri Yuliafitri; Gia Kardina Prima Amrania
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 3 No 1 (2017): Januari - Juni 2017
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.433 KB) | DOI: 10.32678/bs.v3i1.1913

Abstract

Penelitian ini merupakan penelitian yang bertujuan untuk mengetahui pengaruh Islamic social reporting, ukuran, dan jumlah rapat DPS terhadap manajemen laba di perbankan syariah. Berdasarkan hasil penelitian, secara simultan Islamic social reporting, dewan pengawas syariah, dan jumlah rapat dewan pengawas syariah memiliki pengaruh yang signifikan terhadap manajemen laba pada perbankan syariah. Pengaruh tersebut cukup kuat dengan kontribusi yang diberikannya sebesar 88,4%, sedangkan 11,6% sisanya merupakan besarnya kontribusi pengaruh dari faktor lainnya yang tidak diteliti. Secara parsial, dapat disimpulkan bahwa: (1) Islamic social reporting tidak memiliki pengaruh signifikan terhadap manajemen laba pada perbankan syariah, (2) dewan pengawas syariah tidak memiliki pengaruh signifikan terhadap manajemen laba pada perbankan syariah, dan (3) jumlah rapat dewan pengawas syariah memiliki pengaruh negatif yang signifikan terhadap manajemen laba pada perbankan syariah
PERAN BIG DATA TERHADAP KEMAMPUAN PERUSAHAAN MELAKUKAN ANALISIS RANTAI PASOK : STUDI REVIU LITERATUR TERSTRUKTUR Hindayani, Novia; Wahyuni, Ersa Tri; Prima Amrania, Gia Kardina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.721 KB) | DOI: 10.31955/mea.v6i2.2199

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana faktor yang mempengaruhi kesuksesan penerapan ABD dalam rantai pasok melalui tinjauan literatur revieu atas 90 sampel artikel jurnal international tahun 2012-2021. Hasil penelitian meunjukan peningkatan publikasi paling banyak ditahun 2021 yaitu 27 artikel. China merupakan negara yang paling banyak diteliti. Faktor-faktor yang mempengaruhi suksesan penerapan ABD dalam rantai pasok pada model supply chain management capability dibagi dalam 8 faktor yaitu kerjasama antar divisi, transparansi diantara mitra rantai pasok, dukungan manajemen, pengembangan dan penyelarasan strategi, perubahan efisiensi operasi dan pemeliharaan, budaya pengambilan keputusan, dukungan dana dan studi kelayakan untuk adopsi BD. Penelitian ini berkontribusi pada perkembangan pengetahuan tentang ABD dalam rantai pasok diseluruh dunia. Peneliti dapat menyelidiki secara empiris faktor-faktor yang diidentifikasi sebagai konfirmasi penelitian, dan peneliti selanjutnya juga dapat memperluas area penelitian mereka menggunakan model lainnya. Hasil temuan diperolah dari literatur reviu maka diperlukannya pengujian lebih mendalam melalui metode wawancara atau kuesioner.
ANALYSIS OF BUDGET IMPLEMENTATION QUALITY THROUGH BUDGET ABSORPTION INDICATORS AT BKPM IN 2023 Andrianti, Putri Makhroja; Amrania, Gia Kardina Prima
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 1 (2025): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i1.2676

Abstract

The effectiveness of the budget implementation of a government agency is reflected in the absorption of the budget. This study examines the budget absorption indicators of the Ministry of Investment and Downstream Industry/BKPM for the year 2023 using the performance indicators for budget implementation derived from the PER-5 PB 2022 and 2024. With low absorption at the beginning of the year and a significant increase in the last quarter, the results of the analysis reveal anomalies in the absorption pattern, which suggest a slow pattern of backloading of expenditure. Internal management, budget reallocations that undermine the stability of planning and implementation, and policy and regulatory changes, such as mid-year budget changes, are the main sources of imbalance. The quality of budget implementation can be improved to promote efficiency, effectiveness, and optimization of the use of the budget following the principle of value for money in public finances. To overcome these problems, more realistic budget planning is needed, based on historical data and real needs. In addition, regular monitoring and evaluation mechanisms need to be reinforced to ensure consistency between budgetary targets and implementation in each quarter.
ANALYSIS OF THE EFFECTIVENESS OF PBB-P2 AND ITS CONTRIBUTION TO THE REGIONAL ORIGINAL REVENUE IN BANDUNG REGENCY Aisyah, Meira; Amrania, Gia Kardina Prima
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 1 (2025): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i1.2677

Abstract

The Rural and Urban Land and Building Tax (PBB-P2) is one of the main sources of Regional Original Revenue (PAD) in Bandung Regency. This study analyzes the effectiveness of PBB-P2 revenue and its contribution to PAD during the 2019-2023 period. The results of the analysis show that although the potential PBB-P2 revenue is high, the realization of revenue fluctuates, where in 2019-2021 the target was achieved, but decreased in 2022-2023. Factors such as taxpayer compliance, administrative systems, and local fiscal policies affect target achievement. The programs owned by the Bandung Regency Regional Revenue Agency have a positive impact on increasing taxpayer compliance, but are not optimal enough to increase revenue effectiveness. Overall, the contribution of PBB-P2 to PAD is still relatively low, ranging from 9%-11% annually. Therefore, a more comprehensive strategy is needed to optimize local tax revenue to increase its effectiveness and contribution to PAD.
Co-Authors Aisyah, Meira Andrianti, Putri Makhroja Ersa Tri Wahyuni Euis Nurhayati Euis Nurhayati Hindayani, Novia Indri Yuliafitri Marcellina Yovita Novia Hindayani