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All Journal Islamadina : Jurnal Pemikiran Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Finance and Business Digital (JFBD) Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat
Selamet Eko Budi Santoso
Universitas Muhammadiyah Purwokerto
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Pengaruh Anggaran Partisipatif terhadap Kinerja pada Lembaga Keuangan Syariah yang di Mediasi Keadilan Persepsian dan Komitmen Selamet Eko Budi Santoso; Wage W
Islamadina : Jurnal Pemikiran Islam ISLAMADINA, Volume 18, No. 2, Juni 2017
Publisher : Universitas Muhammadiyah Purwokerto (UMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.954 KB) | DOI: 10.30595/islamadina.v18i2.1918

Abstract

Penelitian ini menguji apakah penganggaran partisipatif mempengaruhi kinerja, dan apakah pengaruh tersebut dimediasi oleh keadilan persepsian dan komitmen terhadap tujuan. Penelitian ini dilakukan pada Lembaga Keuangan Syariah, yaitu Baitulmal Wattamwil (BMT),  di Kabupaten Banyumas.Penelitian ini menggunakan sampel manajer dan kepala bagian keuangan lembaga keuangan mikro syariah. Data dikumpulkan dengan cara pengisian kuesioner. Metode statistik yang digunakan untuk menguji masing-masing hipotesis adalah Structural Equation Modelling Partial Least Square (SEM PLS) menggunakan WARP PLS.Penelitian ini menemukan bahwa: (1) penganggaran partisipatif positif mempengaruhi kinerja manajerial; (2) pengaruh tersebut dimediasi sebagian oleh keadilan prosedural dan komitmen terhadap tujuan. 
STRATEGIES FOR INCREASING THE COMPETITIVENESS OF MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) IN BANYUMAS DURING THE COVID-19 PANDEMIC Mastur Mujib Ikhsani; Selamet Eko Budi Santoso; Fatmah Bagis; Arini Hidayah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 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.v5i3.3359

Abstract

MSMEs have become the backbone and buffer zone that saves the country from the economic downturn. However, the current COVID-19 pandemic has left many MSMEs helpless. One by one they fell quickly. They lost their market due to the weakening of people's purchasing power due to the decline in economic activity during large-scale social restrictions in a number of areas. The impact of this pandemic was also felt by Banyumas Regency, whose MSMEs were also affected. So that a strategy to increase the competitiveness of MSMEs in Banyumas is needed to survive during the covid-19 pandemic. The purpose of this study is to find out strategies to increase the competitiveness of SMEs. Knowing the strengths, weaknesses, opportunities, and threats of SMEs. Knowing the problems in MSMEs and strategies to increase MSME competitiveness to achieve high competitiveness. This study uses descriptive methods and SWOT analysis to obtain a strategy to increase the competitiveness of MSMEs during the covid-19 pandemic. MSMEs in Banyumas Regency is located in square I, meaning that in this position MSMEs in Banyumas Regency are very supportive of aggressive growth strategies to gain company advantages in order to compete with other business entities. Keywords: MSMEs, Competitiveness, SWOT, Covid-19 pandemic
PENGARUH MAQASHID SYARIAH INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA PERIODE 2016 – 2019 Selamet Eko Budi Santoso
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.792 KB) | DOI: 10.30595/raar.v2i1.13068

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh maqashid syariah index terhadap dan Islamic social reporting, terhadap profitabilitas bank syariah di Indonesia. Dalam penelitian ini, profitabilitas diukur dengan menggunakan ROA (Return On Asset). sampel penelitian ini adalah bank umum syariah nasional di Indonesia yang terdaftar di Otoritas Jasa Keuangan tahun 2016-2019, sebanyak 14 bank syariah. Hasil penelitian ini menunjukan bahwa Maqashid syariah index berpengaruh positif terhadap profitabilitas bank umum syariah. Sedangkan Islamic social reporting, tidak berpengaruh terhadap profitabilitas bank umum syariah.
STRATEGI PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI BANYUMAS Mastur Mujib Ikhsani; Selamet Eko Budi Santoso
PROSIDING SEMINAR NASIONAL LPPM UMP Vol 2 (2020): PROSIDING SEMINAR NASIONAL LPPM UMP 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.292 KB)

Abstract

Keberadaan UMKM tidak dapat diragukan karena terbukti mampu bertahan dan menjadi penggerak ekonomi, terutama setelah krisis ekonomi. Di sisi lain, UMKM juga menghadapi banyak masalah, yaitu keterbatasan modal kerja, sumber daya manusia yang rendah, dan kurang cakapnya penguasaan ilmu pengetahuan dan teknologi. Sehingga dibutuhkan strategi pengembangan UMKM untuk membangun kesejahteraan masyarakat melalui pengembangan UMKM. Tujuan penelitian ini adalah untuk mengetahui strategi pengembangan UMKM untuk meningkatkan daya saing UMKM. Mengetahui faktor kekuatan, kelemahan, peluang dan ancaman UMKM. Mengetahui permasalahan serta solusi dalam pengembangan UMKM serta strategi pengembangan UMKM untuk mencapai daya saing yang tinggi. Penelitian ini menggunakan Analytical Network Process (ANP) untuk memperoleh strategi pengembangan UMKM untuk meningkatkan daya saing UMKM. Hasil penelitian menunjukkan Aspek yang menjadi prioritas dalam pengembangan usaha mikro, kecil dan menengah (UMKM) di Banyumas yaitu aspek kewirausahaan. Berdasarkan hasil ANP, maka diperoleh prioritas alternatif strategi yang digunakan untuk memecahkan permasalah yang ada yaitu Strategi peningkatan kualitas dan kuantitas produk.
Effect of Working Capital Turnover, Capital Structure, Company Size, and Sales Growth on Profitability Lina Puji Lestari; Sri Wahyuni; Novi Dirgantari; Selamet Eko Budi Santoso
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.1979

Abstract

Profitability is very important because it can affect investors' preferences about the company. This study aims to analyze and prove empirically the effect of working capital turnover, capital structure, company size, and sales growth on profitability. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used purposive sampling method and obtained a sample of 29 companies that met the criteria. The analysis technique used is multiple regression analysis and uses quantitative methods. The results of this study indicate that the working capital turnover variable has no effect on profitability. The capital structure variable has a negative effect on profitability. Variable company size and sales growth have a positive effect on profitability. This research provides a scientific contribution in the form of insight into some of the influence of profitability factors in property and real estate sector companies listed on the Indonesia Stock Exchange.
Co-Authors Arini Hidayah, Arini Fatmah Bagis Hermin Endratno Lina Puji Lestari Mastur Mujib Ikhsani Novi Dirgantari Sri Wahyuni Wage Wage