Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Aktual Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis
Gunartin .
Unknown Affiliation
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi Aktual

 1 
ANALISIS PENGEMBANGAN KELEMBAGAAN FORUM CORPO-RATE SOCIAL RESPONSIBILITYDI JAWA TIMUR Sulis Rochayatun; Puji Handayati; Gunartin .
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.285 KB)

Abstract

Abstract: Implementation of CSR program is one form of implementation of the concept of good corpo-rate governance. It is intended that the behavior of businesses have directives that can be referencedby organizing all the interests of stakeholders that can be filled proportionally, preventing significanterrors in the corporate strategy and ensures errors that occur can be corrected immediately. Basically,corporate social responsibility is expected to go back into the culture for the Indonesian nation inparticular, and the world community in unity to overcome the problem of economic, social and envi-ronmental. The population used as the sample is 10 Bappeda cities in East Java. Sampling usingpurposive sampling. The data used are primary data derived from interviews and observations. Theresults of the field studies showed that the average city does not have regulations on CSR in itsimplementation, is also no institutional model so that the CSR Forum on the results of the study datashowed that a large part of the city agencies do not have a CSR forum.Keywords:Corporate Social Responsibility ( CSR ), CSR Forum
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP PROFITABILITAS PERBANKAN SYARIAH DAN KONVENSIONAL DI INDONESIA PERIODE JUNI 2010–2013 Gunartin .
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.986 KB)

Abstract

This study aimsto analyze (1) profitability, internal factors (CAR and NPL), and externalfactors (inflation and BI Rate) of islamic and conventionalbanking, (2) the influence ofinternal andexternal factors on the profitability of islamic and conventional banking, (3) differences inprofitabilityof conventional and islamic banking in Indonesia for the period June 2010–June 2013. For its sam-pling in this study used purposive sampling obtained nine islamic banks and nine conventional banks.The data of this study used secondary data from the website of each bank and also Bank Indonesia. Themethod of data analysis which was used is multiple linear regression analysis and compare meanindependent sampel test. The result analysis showed that the average profitability of islamic bankingand fluctuating higher than average profitability of conventional banking trends both are rising elas-tically. Average CAR of higher islamic banking and conventional banking volatile compared with adownward trend. The conventional banking trending rose nearly stagnant. Islamic banking NPL risingtrend fluctuated with elastically. The conventional banking NPL fluctuate with the downtrend in elatis.Inflation is relatively volatile with very elastic approaching downtrend stagnant. BI Rate relativelyvolatile with elastic downtrend. Internal factors (CAR and NPL) have a significant effect on profitabil-ity. While external factors (inflation and BI Rate) had no significant effect on the profitability of islamicand conventional banking. So, there are significant differences in the profitability of islamic and con-ventional banking in Indonesia period June 2010–June 2013.Keywords:internal factors, external factors, profitability, islamic banking, conventional banking
Co-Authors MUHAMMAD ZHAFRI Puji Handayati Sulis Rochayatun