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Implementation of PSAK 107 and the Effect of Ijarah Financing on the Profitability of BPRS Amanah Ummah Leuwiliang Before and After the Covid-19 Pandemic Period Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Wijayanti, Putriana; Sundarta, M.Imam
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 1 (2024): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i1.639

Abstract

There are several Islamic private banks that have experienced setbacks in generating profits so that the assets and capital generated are not so good due to covid-19. Bank Amanah Ummah is experiencing declining profitability. The purpose of this study was to determine the effect of ijarah financing on the profitability before the covid-19 pandemic and afterwards of BPRS Amanah Ummah Leuwiliang. The data used are financial statements and interview results regarding the application of PSAK 107 for the 2017-2020 period. The data analysis method is simple linear regression using Microsoft excel 2010. Profitability is calculated by ROE net income divided by total equity. The results of this study indicate that ijarah financing has an effect on profitability before and after the pandemic, the ijarah financing scheme is sufficient to help the community, and the application of PSAK 107 regarding ijarah accounting is in accordance with the provisions.
MANFAAT PENGGUNAAN MEDIA SOSIAL TERHADAP PENINGKATAN PENJUALAN TAS PADA PENGRAJIN TAS DI CIAMPEA Muniroh, Leny; ., Hurriyaturrohman; Marlina, Asti
INOVATOR Vol 6 No 2 (2017): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.905 KB) | DOI: 10.32832/inovator.v6i2.1046

Abstract

Globalisasi dan pasar bebas serta Masyarakat Ekonomi ASEAN atau MEA yang merupakan sistem perdagangan bebas atau free trade antara negara-negara anggota ASEAN menjadi tantangan bagi Usaha Kecil dan Menengah (UKM) untuk terus bertahan.Perubahan dan perkembangan di dunia IPTEK ini, tidak bisa dipungkiri sedikit banyak pasti mempengaruhi segala aspek kehidupan kita saat sekarang ini. Dengan kata lain, IPTEK adalah suatu hal yang wajib dan krusial bagi kehidupan manusia saat ini, dan untuk masa depan yang akan datang. Di era modernisasi, pemasaran juga tidak dapat hanya dilakukan secara konvensional dengan melakukan pemasaran di lapangan tetapi kita juga harus mulai menggunakan pemasaran modern dengan berbasis online.Banyaknya manfaat yang dapat dirasakan oleh UKM dengan penggunaan media sosial merupakan salah satu faktor pendorong yang kuat bagi UKM untuk terus memanfaatkan media sosial dalam rangka mengembangkan produk, melakukan komunikasi dengan konsumen, penyalur maupun pemasok, serta mengembangkan jaringan pasar yang lebih luas lagi. Penggunaan media sosial dapat meningkatkan volume penjualan walaupun dalam penelitian ini belum menghasilkan peningkatan penjualan secara signifikan karena waktu yang digunakan untuk internet masih tergolong sebentar yaitu 1- 5 jam perhari.
Interaksi Dinamis Volatilitas Imbal Hasil Saham dan Volume Transaksi Perdagangan di Bursa Efek Indonesia Maulani, Denia; Hurriyaturrohman, Hurriyaturrohman
INOVATOR Vol 9 No 2 (2020): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v9i2.3552

Abstract

Penelitian ini dilakukan untuk menganalisis apakah imbal hasil saham dipengaruhi oleh volume perdagangan dan volatilitas imbal hasil dipengaruhi volume perdagangan di BEI dari Januari 2019 hingga Juni 2020. Data time series yang digunakan menggunakan struktur model ARCH dan GARCH pada 9 sampel dalam LQ45. Volume perdagangan  berpengaruh positif dan signifikan pada imbal hasil seperti yang ditunjukkan oleh ASII, BRPT, KLBF dan SMGR pada alpha 5%. ICBP dan INKP menunjukkan bahwa volume perdagangan negatif dan signifikan terhadap imbal hasil pada alpha 5%. GGRM dan HMSP menunjukkan bahwa volume perdagangan berpengaruh negatif, UNVR berpengaruh positif dan tidak signifikan terhadap imbal hasil saham pada alpha 5%. Volume perdagangan berpengaruh positif dan signifikan terhadap volatilitas seperti yang ditunjukkan oleh ASII, BRPT, ICBP, INKP, KLBF, dan SMGR pada alpha 5%. GGRM, HMSP dan UNVR menunjukkan bahwa volume perdagangan memiliki pengaruh positif terhadap volatilitas pada alpha 5%.Penelitian ini dilakukan untuk menganalisis apakah imbal hasil saham dipengaruhi oleh volume perdagangan dan volatilitas imbal hasildipengaruhi volume perdagangan di BEIdari Januari 2019 hingga Juni 2020. Data time series yang digunakan menggunakan struktur model ARCH dan GARCH pada 9 sampel dalam LQ45. Volume perdagangan  berpengaruh positif dan signifikan pada imbal hasil seperti yang ditunjukkan oleh ASII, BRPT, KLBF dan SMGR pada alpha 5%. ICBP dan INKP menunjukkan bahwa volume perdagangan negatif dan signifikan terhadap imbal hasil pada alpha 5%. GGRM dan HMSP menunjukkan bahwa volume perdagangan berpengaruh negatif, UNVR berpengaruh positif dan tidak signifikan terhadap imbal hasil saham pada alpha 5%. Volume perdagangan berpengaruh positif dan signifikan terhadap volatilitas seperti yang ditunjukkan oleh ASII, BRPT, ICBP, INKP, KLBF, dan SMGR pada alpha 5%. GGRM, HMSP dan UNVR menunjukkan bahwa volume perdagangan memiliki pengaruh positif terhadap volatilitas pada alpha 5%.
The Effect of Operational Audit and Internal Control on Service Effectiveness at Puskesmas Dramaga Hurriyaturrohman, Hurriyaturrohman; Lestari, Putri; Sundarta, M. Imam; Yudiana, Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This study aims to determine (1) the effect of operational audit on service effectiveness at Dramaga Community Health Center, (2) the effect of internal control on service effectiveness at Dramaga Community Health Center, (3) the effect of operational audit and internal control on service effectiveness at Dramaga Community Health Center. This research adopts a quantitative approach with service effectiveness as the dependent variable, while operational audit and internal control are the independent variables. Data collection in this study involves primary data by distributing questionnaires to the targeted subjects as respondents. The study employs a total sampling method, where all employees of Dramaga Community Health Center are taken as samples, totaling 31 respondents. Hypotheses are tested using multiple linear regression method with the assistance of statistical tool, SPSS version 26. The results of the study indicate that operational audit partially and significantly influences service effectiveness, internal control partially and significantly affects service effectiveness, and both operational audit and internal control simultaneously influence service effectiveness. It can be concluded that the better the implementation of operational audit in the community health center, the better the service effectiveness provided. Similarly, internal control, where the enhancement of internal control quality in the community health center significantly contributes to the improvement of service effectiveness. Thus, the findings of this study affirm the importance of implementing operational audit and internal control to enhance service quality in community health center
Analysis of the Effect of CR, NPM, ROA, ROE and GPM on Stock Returns of Go Public Banking Companies Listed on the IDX Hurriyaturrohman, Hurriyaturrohman; Rizki, Sinta Dewi; Ningrum, N.ARumiasih.
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This research aims to determine the influence of Current Ratio, Net Profit Margin, Return on Assets, Return on Equity and Gross Profit Margin, whether these variables influence stock returns in the banking sector for the period before (2018-2019), the period after (2020-2021) and over the last five years (2018-2022) Companies listed on the Indonesia Stock Exchange in 2018-2022 are the subject of this research. This research also used purposive sampling techniques to collect 11 companies from 47 companies in the banking industry. This research uses secondary data, which is analyzed using multiple linear regression analysis methods, T tests, and F tests for sample companies. banking will go public in 2022. The research results show that the Current Ratio, Net Profit Margin, Return on Assets, Return on Equity and Gross Profit Margin in the period before had a negative effect on stock returns, but after the Covid-19 pandemic and during the last four years the variables had a positive effect on stock returns
The Effect Of Information System Implementation And Integrity On Employee Performance Delay Asri, Siti Halimahtul; Rizqi, Muhammad Nur; Hurriyaturrohman, Hurriyaturrohman; Yudiana, Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

The research was conducted to find out whether the implementation of AIS and integrity has an effect on employee performance. This research was conducted at PT. Gangsar Gol Sejahtera. This type of research uses quantitative methods. The data source in this research uses primary data obtained through distributing questionnaires to PT employees. Gangsar Gol Sejahtera. This research uses convenience sampling techniques. The population of this research is all employees of PT. Gangsar Gol Sejahtera, while the samples taken were employees who could access the accounting information system as many as 30 respondents. Testing in this research was carried out using the SPSS V26 application. The research results show that the implementation of accounting information systems and integrity has a significant positive effect on employee performance. The better the implementation of the accounting information system and the increased employee integrity, the resulting employee performance will also increase so that it can help employees complete their work and responsibilities within the company
Analysis of Financial Performance Before and After the Implementation of BLU Financial Management Patterns at Level III Salak Bogor Hospital Hurriyaturrohman, Hurriyaturrohman; Masyitoh, Siti; Rizqi, Muhammad Nur
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

The research aims (1) to determine the performance of the Salak level III hospital before and after the implementation of the BLU financial management pattern (2) to find out whether there are significant differences before and after the implementation of the BLU financial pattern (3) To find out the obstacles that arise in implementing BLU in level hospitals III Salak Bogor. This research uses comparative descriptive research with a quantitative approach, namely comparing financial performance ratios before and after the implementation of the BLU financial pattern including cash ratio, current ratio, receivables collection period ratio, fixed asset turnover ratio, fixed asset return ratio, return on equity ratio and income ratio. PNBP on operational costs. The results of research on financial performance after BLU experienced a significant increase except for the asset turnover ratio. Innovation is needed to find and develop resources to improve financial performance
Budget Analysis As An Effort In Planning And Controlling Project Costs At PT. Kartika Jaya Prakasa Hurriyaturrohman, Hurriyaturrohman; Fitri, Mia Auliatul; Nurhanifah, Risdiani; Bahri, Saepul; Noor Haffitri, Shinta Dewi
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This study aims to analyze the role of the budget as a tool for planning and controlling project costs at PT Kartika Jaya Prakasa. In the competitive world of construction business, effective budget management is essential to ensure project efficiency and success. This research uses a qualitative descriptive approach with a case study method, which includes interviews, direct observation, and documentation analysis. The results showed that the company had implemented various cost control techniques, such as a budget monitoring system and cost variance analysis, which helped keep expenditures within budget. However, the company faces challenges such as economic uncertainty, limited resources, and resistance to change. Recommendations include increased training, adoption of technology, and development of a supportive corporate culture. With these measures, PT Kartika Jaya Prakasa is expected to improve budget efficiency and achieve better project success in the futur.
Analysis Of Investment And Venture Capital On Profitability At Satria Jaya Cemplang Shop Hurriyaturrohman, Hurriyaturrohman; Efendi, Yoga Ardiansyah; Putri, Anisya Wittamar; Fitriani, Desnine Ghazalah; Putri, Lingga Satriani; Maulana Rahman, Muhammad Nazwan
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This study aims to analyze the impact of investment and working capital on profitability at Toko Satria Jaya Cemplang. In an increasingly competitive business environment, particularly in the small and medium-sized enterprises (SMEs) sector, a deep understanding of capital management and investment is crucial. The methods employed in this research include in-depth interviews and direct observations to collect primary data. Data analysis was conducted qualitatively using a thematic analysis approach. The results indicate that efficient investment management and optimal use of working capital significantly contribute to profitability enhancement. This study also identifies the challenges faced by Toko Satria Jaya Cemplang in competing with imported products in digital marketplaces. The findings are expected to provide insights for business actors in formulating better strategies to improve their business performance.
Balance Scorecard Based Performance Analysis At CV Tirta Setra Qusae Hurriyaturrohman, Hurriyaturrohman; Mandasari, Karina Tranti; Ama, Naoval; Raharjo, Regina Manzilah; Astriyani, Siti Nur; Julyana Sari, Winda
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

The study analyzed the performance of tirta setra qusae's CV's performance using the balanced scorecard approach (BSC) to measure the effectiveness and efficiency of business management. The BSC was selected for being able to integrate performance readings from four main perspectives: finance, customers, internal business processes, and learning and growth. Data collected through documentation financial statements, customer satisfaction surveys, and corporate operations evaluations. Analysis shows that companies have stable financial performance, with a 4.28% return on assets (roa) and return on investment (ROI) at 54,83%. Customer perspectives show a good level of satisfaction, while the perspective of the internal business process and learning and growth reflect increased efficiency and the development of human resource capacity. The study provides a strategic recommendation for improving operational performance and supporting future corporate sustainability.
Co-Authors Abriel Owen, Mochammad Afif , M.Nur Agung Fajar Ilmiyono Agustiani, Vini Virgini Agustin, Desi Ama, Naoval Anuraga Kusumah Asri, Siti Halimahtul Astriyani, Siti Nur Astuti Astuti Ayu Lestari, Rahma Azolla Degita Azis Bimo, Widhi Aryo Damayanti, Tiara Dea Anwariyah Denia Maulani Desty Anggraheni Dewi Noor Putriandi Diah Yudhawati Efendi, Yoga Ardiansyah Fadilah, Rizal Fanaisyah, Denissa Fathiy, Kamiliya Fauzan, Muhammad Nur Fitri, Mia Auliatul Fitriani, Desnine Ghazalah Fitriyani Fitriyani Harnengsih, Siti Hartanti Nugrahaningsih Indah Lestari Indrayono, Yohanes Indupurnahayu Iqbal Assidiq, Muhammad Jamaludin , Ayi Janati , Nadya Zahra Jani Subakti Julyana Sari, Winda Krisdiyanti, Cindy Lala Rusianah Lestiari, Sri Rahayu Lewina Sulistiawati M Zaenul Arifin M. Fazzry M. Imam Sundarta M. Nur Rizqi Mandasari, Karina Tranti Mariska Oktaviani Wijaya Marlina, Asti Masruri, Mohamad Anwar Maudy Diana Putri Maulana Rahman, Muhammad Nazwan Melodia Cantika Meylani, Miftah Miptahul Janah Miranti, Shintya Mu avidayana, Mu avidayana Muhamad Azis Firdaus Muhamad Irfan Muhamad Nur Rizqi Muhammad Fazri Nurjunian Muhammad Fikri Al-Farabi Muhammad Ramadhan Muhammad, Muhammad Rizky Firmansyah Mukhlis, Ade mulyawati, Evi Muniroh, Leny N. A. Rumiasih Nadya Zahra Janati Nisa Wardah Noor Haffitri, Shinta Dewi Nugraha, Muhammad Rizky Nurhanifah, Risdiani Putri Endang Sukaesi Putri Lestari, Putri Putri, Anisya Wittamar Putri, Desmahan Anugrah Putri, Lingga Satriani Rachmatullaily Tinakartika Rinda Raden Muhammad Jiddan Aziz Raharjo, Regina Manzilah Rahayu, Dara Sumanding Rahmat Mulyana Dali Rasiman Renea Shinta Aminda Ria Ariandini Ridwan Hadi Ritzkal, Ritzkal Riya Dwi Andari Rizki, Sinta Dewi Rizqi, M. Nur Rizqi, Muhammad Nur Rosdiana, Anna Rumiasih, N. A. Rumiasih, NA Saepul Bahri Safaruddin Hidayat Al Ikhsan Salsabila, Sharah Septianingsih, Pindi Siti Masyitoh Siti Saniah Siti Saniah, Siti Sudarta, M Imam Sundarta, Imam Sundarta, M.Imam Sundarta, Muhamad Imam Susilo Nugroho Titing Suharti Tri Indah Rahmawati Vania Farica Verni Asvariwangi Wijaya, Suma Wijayanti, Putriana Yudiana, Yudiana Yuppy Triwidatin Zidan Ramadan