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All Journal Wahana Riset Akuntansi Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat TRIDARMA: Pengabdian Kepada Masyarakat (PkM) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Priyono Puji Prasetyo
Universitas Ahmad Dahlan
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia Marfuah Marfuah; Sakilah Sakilah; Priyono Puji Prasetyo
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111864

Abstract

This study aims to analyze the effect of profitability, firm size, institutional ownership, audit committee, audit opinion, and company age on the timeliness of financial report submission. The sample used in this study consisted of 26 mining companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling method in this study was using purposive sampling method, so 104 samples were selected for 4 years. Hypothesis testing is done using logistic regression. The results of this study indicate that profitability has a significant positive effect on the timeliness of submitting financial statements, while company size, institutional ownership, audit committee, audit opinion and company age have no significant effect on the timeliness of submitting financial reports to mining companies in Indonesia. The results of this study contribute to report users that profitability is an important factor in encouraging the timeliness of the submission of corporate financial reports. Keywords: Audit Committee; Audit Opinion; Institutional Ownership; Profitability; Timeliness.
PENGUATAN FUNGSI DPS DALAM IMPLEMENTASI PRINSIP SYARIAH PADA BTM DAN BMT MILIK MUHAMMADIYAH DAERAH ISTIMEWA YOGYAKARTA Riduwan Riduwan; Priyono Puji Prasetyo; Mufti Alam Adha
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2018)
Publisher : Universitas Ahmad Dahlan, Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jp.v2i2.385

Abstract

Lahirnya Baitut Tamwil Muhammadiyah (BTM) atau Baitul Maal wa Tamwil (BMT) di lingkungan Muhammadiyah menjadi bagian penting dalam kemandirian ekonomi Muhammadiyah. BTM dan BMT merupakan lembaga keuangan mikro dengan prinsip syariah. Kegiatan utamanya terdiri pada dua bidang, yaitu bidang sosial (Baitul Maal) dan bidang bisnis (Baitul Tamwil). Sebagai lembaga keuangan Syariah, BTM dan BMT harus mendapat pengawasan yang layak, yang dilakukan oleh Dewan Pengawas Syariah. Kegiatan pengabdian kepada masyarakat dilakukan pada hari Jum’at dan Sabtu, tanggal 23-24 Maret 2018 yang bertempat di Aula Gedung PWM, Gedong Kuning, Yogyakarta. Peserta yang mengikuti kegiatan pengabdian ini berjumlah 45 orang yang berasal dari berbagai BTM dan BMT milik Muhammadiyah di Daerah Istimewa Yogyakarta. Peserta yang mengikuti pelatihan merupakan Dewan Pengawas Syariah dan Pengurus pada BMT dan BTM tersebut.
Hubungan Pembiayaan Bagi Hasil Terhadap Profitabilitas Perbankan Syariah di Indonesia Priyono Puji Prasetyo
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1065

Abstract

Islamic banks have the function of providing financing services to debtors, including types of profit sharing and buying and selling financing. This financing is expected to influence the level of profitability of Islamic banks. Therefore, this study aims to investigate the relationship between profit sharing and selling financing on the profitability of Islamic banks in Indonesia. The population of this study includes all Islamic banks. At the same time, the research sample uses a purposive sampling design with a choice of 14 Islamic Commercial Banks (BUS). Profit-sharing financing is represented by mudharabah and musyarakah products, while buying and selling is represented by murabahah, salam, and istishna products. The data used in this study is the aggregated financial statements of BUS for the 2015-2019 period with panel data analysis test tools. The research findings show that murabahah and istishna' financing affect the probability of ROE. Meanwhile, mudharabah and musyarakah financing partially affect the probability of ROA. The simultaneous test of debt and equity-based financing affect ROE profitability. Recommendations in the subsequent research to increase the number of years of research observations to get a more comprehensive picture
PkM: Pelatihan Peningkatan Literasi Perbankan Syariah Berbasis Digital Platform Rofiul Wahyudi; Priyono Puji Prasetyo Priyono; Allselia Riski Azhari Allselia; Viki Erlina Septiviana Viki
TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Vol. 5 No. 1 (2022): TRIDARMA: Pengabdian Kepada Masyarakat (PkM)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

Rendahnya literasi masyarakat tentang produk dan layanan perbankan syariah masih menjadi pekerjaan yang belum tuntas di Indonesia. Apalagi dengan hadirnya era revolusi industri 4.0 yang ditandai dengan masifnya layanan-layanan seperti perbankan digital, asuransi digital online, sistem saluran pembayaran dan platform pinjaman online dan lain sebagainya merupakan bagian dari pemanfaatan layanan tersebut. Oleh karena itu, diperlukan pelatihan untuk meningkatkan literasi perbankan syariah berbasis platform digital. Metode pelatihan ini menggunakan bentuk pengajian/ceramah agama dan simulasi digital banking pada platform aplikasi KARI: Kalkulator Anti Riba dalam forum review resmi mingguan Pimpinan Cabang Muhammadiyah Balecatur, Gamping Sleman, DIY. Hasil pelatihan menunjukkan adanya peningkatan keterampilan mitra pengabdian.
Co-Authors Allselia Riski Azhari Allselia Fanny Riana Pertiwi Marfuah Marfuah Nurul Jihadah Ashar Pribawa E Pantas Riduwan Riduwan Rofiul Wahyudi Sakilah Sakilah Viki Erlina Septiviana Viki