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All Journal Jurnal Ekonomi dan Bisnis Jagaditha El Dinar Juara: Jurnal Riset Akuntansi Jurnal Manajemen Dayasaing STRATEGIC JURNAL ILMU MANAJEMEN DAN BISNIS Falah : Jurnal Ekonomi Syariah Jurnal Bisnis, Manajemen, dan Informatika Jurnal Dinamika Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) At-Tawassuth: Jurnal Ekonomi Islam ABDIMAS SILIWANGI EQIEN - JURNAL EKONOMI DAN BISNIS Referensi : Jurnal Ilmu Manajemen dan Akuntansi E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Buana Ilmu Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Economics and Digital Business Review Akuntansi Bisnis & Manajemen (ABM) Jurnal Bina Bangsa Ekonomika Jurnal Ekonomi Syariah dan Bisnis Riwayat: Educational Journal of History and Humanities
Dian Hakip Nurdiansyah
Universitas Singaperbangsa Karawang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analisis Sistem Penganggaran Serta Pengaruhnya Terhadap Kinerja Keuangan Yayasan As-Syifa Nurdiansyah, Dian Hakip
JURNAL ILMU MANAJEMEN DAN BISNIS Vol 2, No 1 (2011): Jurnal Ilmu Manajemen dan Bisnis. Maret 2011
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v2i1.12783

Abstract

Watchfulness aim that want achieved in this watchfulness (a) to detects and learn budgeting system in foundation assyifa al-khoeriyah, (b) to detect and learn finance performance in foundation assyifa al-khoeriyah, (c) to detect and learn budgeting system influence towards finance performance achievement in foundation assyifa al-khoeriyah. In this research uses descriptive and verification forms and methods of descriptive and explanatory survey. Data collection technique used was to analyze the financial reports as-Syifa foundation from 2005 until 2009. Methods of analysis and quantitative data using descriptive statistical analysis that uses path analysis (path analysis). The results of descriptive analysis showed that the planning and management control in the foundation asyifa good enough. The result of path analysis show the existence of linkages between the research variables, and the results of the estimated coefficients between variables influence the research can be determined that the planning and management control have an influence on the financial performance of As-Syifa foundation. 
Pengaruh Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas (ROA) Pada BPRS HIK Bekasi Kantor Cabang Karawang Nawawi, Ahmad; Nurdiansyah, Dian Hakip; Al Qodliyah, Diffah Sri Addafi
Falah: Jurnal Ekonomi Syariah Vol 3, No 2 (2018): August 2018
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.871 KB) | DOI: 10.22219/jes.v3i2.7679

Abstract

The purpose of this study was to analyze the effect of mudharabah and musyarakah financing on profitability (ROA) at BPRS HIK Bekasi Karawang Branch Office. The research method using descriptive quantitative method with population is all quarterly financial statements of BPRS HIK Bekasi Karawang Branch Office. The results of the research conducted show that: (1) mudharabah financing has a positive and not significant effect on profitability BPRS HIK Bekasi Return on Assets (ROA) Karawang Branch Office 2009-2016 partially. This is evidenced by the sig value. 0.187> 0.05 and the value of t count is 1.351 <t table 2.042. (2) Musyarakah financing has significant negative effect on profitability BPRS HIK Bekasi Return on Assets (ROA) Branch Office Karawang 2009-2016 period partially. This is evidenced by sig. 0,000 <0,05 and the value of t count is -7,560> t table 2,042. (3) Mudharabah financing and musyarakah financing have a significant effect on profitability BPRS HIK Bekasi Return on Assets (ROA) Karawang Branch Office 2009-2016 period simultaneously. This is evidenced by the sig value. 0.000 <0.05 and the calculated f value is 31.022> f table 3.32.
THE INFLUENCE OF THIRD PARTY FUNDS AND PROFIT SHARING RATE ON PROFIT SHARING FUNDING Nurdiansyah, Dian Hakip; Ruchjana, Eva Theresna; Fahrunnisa, Syifa
Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1075.186 KB) | DOI: 10.36733/juara.v10i1.747

Abstract

Sharia banking or Islamic banking is a financial institution. Activities based on Shariah principles and refers to the Qur'an and Hadith. Sharia banking not charge or pay interest to customers but in the form of profit sharing. One of the forms of financing in the Sharia banking is the financing of profit sharing which consists of mudharabah and musyarakah financing. The purpose of this research is to know the financing of profit sharing, third party fund, and the level of profit sharing in sharia commercial bank. This research to test and analyze whether there is influence of third party fund and profit sharing result to financing for both partially and simultaneously. The method used is descriptive quantitative sourced from the financial statements of sharia banks and literature study. The results showed that third party funds increased, the profit- sharing rate fluctuated, and the profit sharing financing varied. To simultaneously test the hypothesis of third party funds and the level of profit sharing effect on financing for the results. Partially, third party funds have a significant effect on profit sharing.
PENGARUH DANA PIHAK KETIGA (DPK) DAN TINGKAT NON PERFORMING FINANCING (NPF) TERHADAP PEMBIAYAAN MURABAHAH PADA PT BANK SYARIAH MANDIRI (PERIODE 2010-2017) Nurdiansyah, Dian Hakip; Mubarokah, isro'iyatul
Strategic : Jurnal Pendidikan Manajemen Bisnis Vol 20, No 1 (2020): Strategic
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/strategic.v20i1.20840

Abstract

Function of Islamic Bank is financial institution that conduct business activities based on the principles of Islam Law, also operational activities by funds collecting from public in the form of savings, current accounts also deposits and will be disbursed by the bank to the public in the form of financing. The large funds raised by the bank it will increase financing disbursed.The size of the financing that disburse by Islamic bank would risk in result of non-payment financing has been granted. The high risk of financing disburse will be lower financing.The purpose of this research was to find out of Third Parties Fund, Non Performing Financing and Murabahah in PT Bank Syariah Mandiri and to analyze and explain The Influence of Third Parties Fund and Non Performing Financing, for both partially and simultaneously on Murabahah at PT Bank Syariah Mandiri. The research period is 2010-2017. While research method that use in this research is descriptive quantitative with data obtained from the quarterly financial statement of PT Bank Syariah Mandiri.The results showed that Third Parties Fund, Non Performing Financing and Murabahah continue to fluctuate. To partially test hypothesis showed that variable Third Parties Fund significant effect on Murabahah, while variable Non Performing Financing no significant effect on Murabahah. Simultaneously test show that Third Parties Fund and Non Performing Financing effect on Murabahah.
PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR PERTAMBANGAN DAN PERTANIAN Nurdiansyah, Dian Hakip
COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i1.3169

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh Ukuran Perusahaan, Sales Growth dan Profitabilitas terhadap Penghindaran Pajak secara parsial maupun bersama-sama. Metode yang digunakan dalam penelitian ini adalah metode deskriptif verikatif dengan pendekatan kuantitaf yang bersumber dari laporan keuangan perusahaan sektor pertambangan dan pertanian serta studi pustaka. Teknik pengambilan sampel menggunakan non probability sampling dengan teknik sampling purposive. Data yang diperoleh dianalisis dengan pengujian keabsahan data, analisis regresi linier berganda dan uji hipotesis menggunakan uji t dan uji f. Penelitian ini menggunakan program SPSS versi 25 untuk mengolah data.Hasil penelitian ini menunjukkan bahwa, Ukuran Perusahaan tidak berpengaruh terhadap Penghindaran Pajak, Sales Growth tidak berpengaruh terhadap Penghindaran Pajak, Profitabilitas tidak berpengaruh terhadap Penghindaran Pajak. Dan secara simultan Ukuran Perusahaan, Sales Growth dan Profitabilitas tidak berpengaruh terhadap Penghindaran Pajak.
THE EFFECT OF PROFIT SHARING FINANCING AND QARDH FINANCING ON NET PROFIT SHARIA BANK IN INDONESIA Maulana, Dede Rapsanjani; Ruchjana, Eva Theresna; Nurdiansyah, Dian Hakip
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 8, No 2 (2020): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v8i2.10325

Abstract

This study aims to examine the effect of Profit Sharing Financing and Qardh Financing on Net Profit Sharia Commercial Bank. The method used is descriptive statistics with quantitative approach that is through the classical assumption test to analyze the data and multiple linear regression analysis to determine the level of relations or effect that given by Profit Sharing Financing and Qardh Financing on Net Profit and processed by using software SPSS 16. While data used are secondary data with quantitative data types during the period 2014- 2019. Population of this study is Sharia Commercial Bank companies with sampling method that is purposive sampling, so that the number of observations obtained as many as 6 companies. Based on the result of the research, the test of simultaneously results with the statistical test show that the variable Profit Sharing Financing and Qardh Financing simultaneously affected. The result of coefficient determination shows that Net Profit (Y) is influenced by Profit Sharing Financing (X1), Qardh Financing (X2) as much as 64.1% and the remaining left is influenced by other variables as much as 35.9%.
THE INFLUENCE OF THIRD PARTY FUNDS AND PROFIT SHARING RATE ON PROFIT SHARING FUNDING Dian Hakip Nurdiansyah; Eva Theresna Ruchjana; Syifa Fahrunnisa
Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v10i1.747

Abstract

Sharia banking or Islamic banking is a financial institution. Activities based on Shariah principles and refers to the Qur'an and Hadith. Sharia banking not charge or pay interest to customers but in the form of profit sharing. One of the forms of financing in the Sharia banking is the financing of profit sharing which consists of mudharabah and musyarakah financing. The purpose of this research is to know the financing of profit sharing, third party fund, and the level of profit sharing in sharia commercial bank. This research to test and analyze whether there is influence of third party fund and profit sharing result to financing for both partially and simultaneously. The method used is descriptive quantitative sourced from the financial statements of sharia banks and literature study. The results showed that third party funds increased, the profit- sharing rate fluctuated, and the profit sharing financing varied. To simultaneously test the hypothesis of third party funds and the level of profit sharing effect on financing for the results. Partially, third party funds have a significant effect on profit sharing.
Analysis of Consigment Sales Rating to 2014 Profit In CV. Lam alif Purwakarta Gusganda Suria Manda; Dian Hakip Nurdiansyah
BUANA ILMU Vol 1 No 2 (2017): Buana Ilmu
Publisher : Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/bi.v1i2.135

Abstract

Abstract The study was conducted with the background, that assessment consignment sales has a direct influence on the financial position of a company and is also considered important because it will indirectly affect the financial statements include a profit and loss. The purpose of this research is to analyze how the results of the calculation of the gain on sale of consignment sales in retail trade company, how a journal to record transactions consignment sales held separately by physical methods, and how the company's ability to generate profits by selling on consignment at CV.LAM ALIF year 2014. Data collection through literature research method, observation, interviews and secondary data from reports of sales and income. The data analysis was descriptive analysis by compiling and classifying the data obtained, then interpreted after the first consignment sales assessment calculation.Results of the study showed that the assessment of the existing consignment sales in retail trade companies (CV. LAM ALIF) for 2014 is quite good, based on the analysis obtained by the profit generated positive accumulated. Judging from the commissions generated that will affect revenue earnings. The conclusion, that the retail trading companies already applying Alif CV.Lam consignment sales. The larger the greater the sales commissions earned by CV. Alif Lam and vice versa if the low sales commissions earned also low. To that end, the need for an increase in consignment sales especially in the bidding. Keyword : Consigment, sales profit, financial
The Analysis of Tax Planning Implementation on Added Tax (Case Study at PT Toyotomo Indonesia and PT RKN Forge Indonesia) Dian Hakip Nurdiansyah; Eva Theresna Ruchjana; Moriska Alfarisi
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 7 No. 1 (2020): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.878 KB) | DOI: 10.22225/jj.7.1.1365.18-23

Abstract

Tax is one of the main sources of state revenue. The bigger the tax, the better the state finances. However, for the taxpayers, tax payments are a burden. On the other hand, the company is subject to state tax because its’ activities are the tax object, which is a value-added tax. The aim of this study were to find out the policy of the implementation of Tax Planning of Value Added Tax implemented by PT Toyotomo Indonesia and PT RKN Forge Indonesia, to analyze the proper implementation of Tax Planning in the efficiency of the amount of Value Added Tax Payable, and to analyze the impact of the Tax Planning Implementation on Value Added Tax at PT Toyotomo Indonesia and PT RKN Forge Indonesia. The method used was descriptive quantitative. The data used in this research were primary and secondary data. The data collecting techniques used were interviews, observation, and documentation. The data analysis used was descriptive quantitative analysis with study case approach. The results of the research of Taxation Implementation at PT Toyotomo Indonesia and PT RKN Forge Indonesia related to Value Added Tax to efficient the VAT payable is good and in accordance with the applicable tax regulation. The impact of the tax planning implementation on VAT is minimizing the taxes by conducting activities that are likely to minimize the tax costs such as tax saving, avoiding violations of tax regulations, optimizing the creditable input tax, utilizing the 0% tax facilities.
FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA (STUDI KASUS PADA KOPERASI KARYAWAN RUMAH SAKIT DEWI SRI KARAWANG) Ahmad Nawawi; Dian Hakip Nurdiansyah; Suparno Suparno
Jurnal Manajemen Dayasaing Vol 21, No 2 (2019): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v21i2.8758

Abstract

This research was conducted at Dewi Sri Karawang Hospital Employee Cooperative. The phenomenon that occurs is the development of the number of members, deposits, and sales in the year 2008-2015 which tends to rise, but the acquisition of remaining unstable business results, even in 2010 suffered losses. The purpose of this study is to determine the effect of Total Members, Deposits, and Sales on the Return of Operating Results in 2008-2015, either partially or simultaneously.      The method used in this research is Quantitative Method. This study uses multiple regression analysis. The data used in this study is secondary data sourced from Annual Financial Report of Cooperative Employees Hospital Dewi Sri Karawang year 2008-2015.      The result of partial research on the number of members to the rest of the business results shows that t count is less than ttable that is 0,742 2,365 which means that the number of members has no effect on the rest of the business result, the saving to the rest of the business result shows that -thount is bigger than -ttabel ie - 0,509 -2,365 which means that the deposit does not affect the rest of the business results, and sales to the rest of the business results show that -thount is greater than -table is -0,286 -2,365 which means that the deposit does not affect the rest of the business results. The results of simultaneous study of the number of members, deposits, and sales shows that F count is smaller than Ftable is 0,213 19,2 which means that the number of members, savings and sales simultaneously (together) has no effect on the rest of the business results.
Co-Authors Agus Maulana Ahmad Nawawi Ahmad Nawawi Ahmad Nawawi Ahmad Nawawi Ajeng Puspita Dewi Al Qodliyah, Diffah Sri Addafi Andita Novia Harfani Anggi Pasca Arnu Anggun Artanti Anggun Sundari Annisa Paramitha Rachman Putri* Bella Aurelia Zerlina Catresia Caterindah Cinta Azzahara Ulla Syahidah Dadang Danugiri DELLAVITRYA PUTRI KHAIRUNNISA Dhava Lintang Pramudya Diffah Sri Addafi Al Qodliyah Dzikri Andhika Putra Eva Theresna Ruchjana Fahrunnisa, Syifa Fitranda Rizky salwansa Frivanty Ekatiarta Nuriman Gabriel Armando Sormin Ghalbyna Nadzeva Gusganda Suria Manda Hana Cahyaningrum Ilham Wijaya Inne Syaidatun Nisa Irma Yunita Isdikah Nabila Isroiyatul Mubarokah Jumiatun Khasanah Kartika Nur Alfiyyah Kiki Agisni Kosasih Maulana, Dede Rapsanjani Moriska Alfarisi Muhammad Nasim Harahap Muhammad Rivandy Putra Nanda Ayu Yuliani Neneng Sofiyanti Nesti Hapsari Nia Hoerniasih Nola Halwatunnissa Novia Tri Ramadhani Nurul Hotimah Rahmawati Dwina Putri Sheli Rosdayanti Siti Jamilah Sundamanik Sri Rahayu Sri Suartini Suparno Syifa Fahrunnisa Triyudha Akmal Fadjri Yuni Novalini Rahayu