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Dewi Indriasih
Fakultas Ekonomi Dan Bisnis Universitas Pancasakti Tegal
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AKUNTANSI KONVENSIONAL VS AKUNTANSI SYARIAH Indriasih, Dewi
PERMANA Vol 2, No 1 (2010): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.551 KB)

Abstract

Many countries are predominantly Muslim, including Indonesia, to be un-Islamic due to political reasons and economic. But now the Islamic accounting began to show its existence (again) because the flow failures (ism): socialism, capitalism, fascism, communism. During this process of education which was originally based on religious-Islamic civilization has been replaced by a process of western secularism. Muslims now believe that the solution of existing problems is a return to Islam as a regulator of the life of Allah SWT, including accounting. Islamic accounting serves to help humans perform tasks mandated to it in a company or organization so that all activities remain in the pleasure of Allah SWT. By reviewing the conventional accounting theory, which has been the basis of accounting theory in student teaching, and assessing the Islamic accounting theory can be compared to the differences and similarities between the two. Keywords: Accounting conventional, Islamic Accounting
PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, DAN CAPITAL TERHADAP PREDIKSI FINANCIAL DISTRESS PADA BANK PERKREDITAN RAKYAT Wijayanti, Kristina Nimas; Sari, Inayah Adi; Indriasih, Dewi
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

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Abstract

This study aims to determine the effect of Risk Based Bank Rating on the prediction of financial distress in Rural Banks in the area of ex Residency of Pekalongan with the period of research in 2013 until 2017. This study of financial distress uses a quantitative approach towards all BPR in Indonesia by using purposive sampling method. Data analysis method used is logistic regression analysis with the dependent variable in the form of dummy variables, namely 1 for non-financial distress and 2 for financial distress. Determination of the financial distress category was determined based on the Financial Services Authority Regulation No.5 / POJK.03 / 2015, that BPR with core capital below Rp6 billion indicated experiencing financial difficulties and vice versa. The results of the research showed that (1) Risk Profile represented by the LDR and NPL ratios had a positive and insignificant effect on financial distress. (2) Good Corporate Governance (GCG) represented by the composite value of the self-assessment report on the application of BPR governance has a positive effect but not significant to financial distress. (3) Earnings represented by the ROA ratio have a positive and insignificant effect on financial distress. (4) Capital represented by the CAR ratio has a negative effect and is not significant to financial distress.Keywords: Rural Bank, financial distress, Risk Based Bank Rating, profile risk, Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Good Corporate Governance (GCG),Earnings, Return On Asset (ROA), Capital Adequacy Ratio (CAR), logistic regression
PENENTUAN PROFITABILITAS KOPERASI MELALUI EFISIENSI MODAL KERJA DAN EFEKTIVITAS PENGENDALIAN BIAYA Ariyanti, Mrs.; Indriasih, Dewi; Tabrani, Mr.
PERMANA Vol 7, No 2 (2016): Pebruari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.498 KB)

Abstract

This study is aimed to analyze the efficiency of working capital and the effectiveness of cost control on probability. Population and sample in this research is Financial statement of PKP-RI Tegal City in 2012-2016. The Collection data in this study is quantitative. Sources of data in this study is secondary data which is obtained from financial statements PKP-RI Tegal city in 2012-2016. The Data collection technique in this research is documentations. Data analysis method use Trend analysis. The result indicate that the working capital efficiency is descreased, the working capital rotation was only 0,49% in 2013 mean while the lowest working capital rotation in 2016 was 0,29% this had impact on the low profitability level meanwhile the effectiveness of cost control also descreased but it is not significant.  At the level of profitability of PKP-RI Tegal City also get fluctuations, the highest profitability level in 2012  is  2,02% meanwhile the lowest is in 2013 at 1,43 and it is still below the standard. Keywords: Working Capital; Cost Control; Profitability
AKUNTANSI KONVENSIONAL VS AKUNTANSI SYARIAH Indriasih, Dewi
PERMANA Vol 2, No 1 (2010): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.551 KB)

Abstract

Many countries are predominantly Muslim, including Indonesia, to be un-Islamic due to political reasons and economic. But now the Islamic accounting began to show its existence (again) because the flow failures (ism): socialism, capitalism, fascism, communism. During this process of education which was originally based on religious-Islamic civilization has been replaced by a process of western secularism. Muslims now believe that the solution of existing problems is a return to Islam as a regulator of the life of Allah SWT, including accounting. Islamic accounting serves to help humans perform tasks mandated to it in a company or organization so that all activities remain in the pleasure of Allah SWT. By reviewing the conventional accounting theory, which has been the basis of accounting theory in student teaching, and assessing the Islamic accounting theory can be compared to the differences and similarities between the two. Keywords: Accounting conventional, Islamic Accounting
STRATEGI PENGEMBANGAN KUALITAS BUMDES; PENDEKATAN MODEL TETRAPRENEUR SERTA KEMITRAAN DENGAN PERGURUAN TINGGI DAN PERBANKAN Rahmatika, Dien Noviany; Subroto, Setyowati; Indriasih, Dewi; Prihadi, Deddy
Jurnal Industri Kreatif dan Kewirausahaan Vol 2, No 2 (2019): DECEMBER
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v2i2.58

Abstract

Satuan wilayah terendah dalam perangkat ketatanegaraan di Indonesia adalah Desa. Setelah lahirnya UU Desa, perkembangan di Pedesaan memasuki era baru yang diharapkan dapat mendorong Desa untuk menjadi mandiri secara sosial, budaya, ekonomi dan politik. Dengan kata lain Desa diberikan otonomi (kebebasan) untuk penyelenggaraan kepemerintahan. Bentuk pemberdayaan pemerintah berkaitan dengan otonomi Desa adalah dengan memberikan kewenangan pengelolaan sumber daya yang dimiliki oleh Desa secara mandiri dan adaptif dengan membentuk Badan Usaha Milik Desa (BUMDes). BUMDes merupakan salah satu lembaga ekonomi masyarakat yang memiliki peran cukup strategis dalam meningkatkan perekonomian masyarakat di pedesaan. Oleh karena itu, BUMDes perlu mengoptimalkan sumber daya yang dimilikinya untuk kesejahteraan masyarakat. Tujuan pengabdian pada masyarakat ini adalah melakukan pendampingan, pembinaan, monitoring BumDes dan mensosialisasikan bentuk strategi pengembangan BUMDes menggunakan Model Tetrapreneur dan pengembangannya dengan melibatkan Perguruan Tinggi dan Perbankan. Hasil dari pendampingan ini adalah diharapkan BumDes dapat lebih berhasil dalam kegiatannya, karena didampingi dari unsur akademisi dan perbankan. Dengan adanya BumDes yang maju maka perekonomian masyarakat desa ikut meningkat.
STRATEGI PENGEMBANGAN KUALITAS BUMDES; PENDEKATAN MODEL TETRAPRENEUR SERTA KEMITRAAN DENGAN PERGURUAN TINGGI DAN PERBANKAN Rahmatika, Dien Noviany; Subroto, Setyowati; Indriasih, Dewi; Prihadi, Deddy
Jurnal Industri Kreatif dan Kewirausahaan Vol 2, No 2 (2019): DECEMBER
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v2i2.58

Abstract

Satuan wilayah terendah dalam perangkat ketatanegaraan di Indonesia adalah Desa. Setelah lahirnya UU Desa, perkembangan di Pedesaan memasuki era baru yang diharapkan dapat mendorong Desa untuk menjadi mandiri secara sosial, budaya, ekonomi dan politik. Dengan kata lain Desa diberikan otonomi (kebebasan) untuk penyelenggaraan kepemerintahan. Bentuk pemberdayaan pemerintah berkaitan dengan otonomi Desa adalah dengan memberikan kewenangan pengelolaan sumber daya yang dimiliki oleh Desa secara mandiri dan adaptif dengan membentuk Badan Usaha Milik Desa (BUMDes). BUMDes merupakan salah satu lembaga ekonomi masyarakat yang memiliki peran cukup strategis dalam meningkatkan perekonomian masyarakat di pedesaan. Oleh karena itu, BUMDes perlu mengoptimalkan sumber daya yang dimilikinya untuk kesejahteraan masyarakat. Tujuan pengabdian pada masyarakat ini adalah melakukan pendampingan, pembinaan, monitoring BumDes dan mensosialisasikan bentuk strategi pengembangan BUMDes menggunakan Model Tetrapreneur dan pengembangannya dengan melibatkan Perguruan Tinggi dan Perbankan. Hasil dari pendampingan ini adalah diharapkan BumDes dapat lebih berhasil dalam kegiatannya, karena didampingi dari unsur akademisi dan perbankan. Dengan adanya BumDes yang maju maka perekonomian masyarakat desa ikut meningkat.
Model Manajemen Risiko Saham dengan Pendekatan Risiko Sistematis dan Risiko Tidak Sistematis Jaka Wasito; Dewi Indriasih; Aminul Fajri
Jurnal Kajian Akuntansi Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1661

Abstract

AbstractThe aim of this research was to find out the effect of systematic and unsystematic risks on the expected return of manufacture company share at the Indonesia Stock Exchange. The submitted hypothesis was that systematic and unsystematic risks had an effect on the expected return of manufacture company share at the Indonesia Stock Exchange. Analysis tool used was multiple linear regression by F test and t-test. It was used 9 samples of companies registered in the Indonesia Stock Exchange and included in LQ Indices 45 in 2014. From the calculation result of multiple linear regression analysis, it was obtained the following equation : Y = -0,054 + 0,005 X1 + 0,772 X2.It was obtained from F test result that F calculation = 7, 449. Using a significance level of 95 percent. Thus F calculation (1,803) < F, means that there was not a significant effect of systematic risk and unsystematic risk collectively on expected return. Using a significance level of 95 percent was obtained t table was 2, 1009. It was obtained from t-test result that t calculation of systematic risk (tX1) = 0,295 and t calculation of unsystematic risk (tX2) = 3,193 Thus t calculation of systematic risk was little that t table, whereas t calculation of unsystematic risk was little than t table so that partially systematic risk (X1) and unsystematic risk (X2) had no significant effect on expected return (Y).Keyword : Systematic risk; unsystematic risk; expected return.        Abstrak Tujuan penelitian ini adalah untuk mengetahui pengaruh risiko sistematis dan tidak sistematis terhadap ekspektasi return saham perusahaan manufaktur di Bursa Efek Indonesia. Hipotesis yang diajukan adalah bahwa risiko sistematis dan tidak sistematik berpengaruh terhadap return yang diharapkan dari saham perusahaan manufaktur di Bursa Efek Indonesia. Alat analisis yang digunakan adalah regresi linier berganda dengan uji F dan uji t. Digunakan 9 sampel perusahaan yang terdaftar di Bursa Efek Indonesia dan termasuk dalam Indeks LQ 45 pada tahun 2014. Dari hasil perhitungan analisis regresi linier berganda, diperoleh persamaan sebagai berikut: Y = -0.054 + 0,005 X1 + 0,772 X2. Persamaan diperoleh dari hasil uji F dimana F hitung = 7, 449 dengan tingkat signifikansi 95 persen. Dengan demikian F hitung (1,803) < F, berarti tidak ada pengaruh yang signifikan dari risiko sistematis dan risiko tidak sistematis secara kolektif terhadap return yang diharapkan. Dengan menggunakan taraf signifikansi 95 persen diperoleh t tabel adalah 2,1009. Hal ini diperoleh dari hasil uji t bahwa t hitung risiko sistematis (tX1) = 0,295 dan t hitung risiko tidak sistematis (tX2) = 3,193. Dengan demikian t hitung risiko sistematis lebih kecil dari pada t tabel, sehinggasebagian risiko sistematis (X1) dan risiko tidak sistematis (X2) tidak berpengaruh signifikan terhadap return yang diharapkan (Y). Kata Kunci: model, manajemen risiko, saham, risiko sistematis, risiko tidak sistematis
Penentuan Profitabilitas Koperasi melalui Efisiensi Modal Kerja dan Efektivitas Pengendalian Biaya Ariyanti .; Dewi Indriasih; Tabrani .
Jurnal Kajian Akuntansi Vol 1, No 1 (2017): JUNI 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i1.508

Abstract

Abstract This study is aimed to analyze the efficiency of working capital and the effectiveness of cost control on probability. Population and sample in this research is Financial statement of PKP-RI Tegal City in 2012-2016. The Collection data in this study is quantitative. Sources of data in this study is secondary data which is obtained from financial statements PKP-RI Tegal city in 2012-2016. The Data collection technique in this research is documentations. Data analysis method use Trend analysis. The result indicate that the working capital efficiency is descreased, the working capital rotation was only 0,49% in 2013 mean while the lowest working capital rotation in 2016 was 0,29% this had impact on the low profitability level meanwhile the effectiveness of cost control also descreased but it is not significant. At the level of profitability of PKP-RI Tegal City also get fluctuations, the highest profitability level in 2012 is 2,02% meanwhile the lowest is in 2013 at 1,43 and it is still below the standard.Keywords: Working Capital; Cost Control; Profitability.Abstrak Penelitian ini bertujuan untuk menganalisis efisiensi modal kerja dan efektivitas pengendalian biaya terhadap profitabilitas. Populasi dan sampel dalam penelitian ini adalah laporan keuangan PKP-RI Kota Tegal tahun 2012-2016. Data yang dikumpulkan dalam penelitian ini adalah kuantitatif. Sumber data dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan PKP-RI Kota Tegal tahun 2012-2016. Dalam penelitian ini teknik pengumpulan datanya adalah dokumentasi. Metode analisis data yang digunakan adalah analisis trend. Hasil penelitian menunjukan bahwa efisiensi modal kerja mengalami penurunan, perputaran modal kerja paling tinggi hanya 0,49 kali pada tahun 2013 sedangkan tingkat perputaran modal kerja paling rendah pada thun 2016 sebesar 0,29 kali.Hal ini berdampak pada tingkat profitabilitas yang rendah sedangkan efektivitas pengendalian biaya juga mengalami penurunan tetapi tidak signifikan. Pada tingkat profitabilitas PKP-RI Kota Tegal juga mengalami fluktuasi, tinggkat profitabilitas tertinggi ada di tahun 2012 sebesar 2,02% sedangkan terendah ada di tahun 2013 sebesar 1,43% dan masih di bawah standar.Kata Kunci: Modal Kerja; Pengendalian Biaya; Profitabilitas.
The Role of Commitment, Competence, Internal Control system, Transparency and Accessibility in Predicting the Accountability of Village Fund Management Dewi Indriasih; Wiwit Apit Sulistyowati
The Indonesian Accounting Review Vol 12, No 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2650

Abstract

Village fund management is an important challenge for village officials that can pose crucial potential in the use of such funds. Therefore, this study aims to test the accountability of village fund management reviewed from the commitment of village apparatus, competence of village apparatus, internal control system, transparency, and accessibility. The survey method through questionnaire instrument was con-ducted in 19 villages, with a total sample of 76 village apparatus. Based on the results of multiple regression analysis, it shows that accessibility is the most important factor in realizing accountability of village fund management. In addition, internal control systems and transparency have a positive effect on the accountability of village fund management. While the commitment and competence of village apparatus has no effect on the accountability of village fund management. This study contributes to the literature of village fund management both theoretically and practically.
PEMANFAATAN LIMBAH PLASTIK MENJADI KERAJINAN TANGAN BAGI IBU-IBU PKK DESA MEJASEM BARAT, KECAMATAN KERAMAT, KABUPATEN TEGAL Mohammad Arridho Nur Amin Amin; Dewi Indriasih; Yuni Utami
Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 1 (2022): Februari - Juli 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v2i1.580

Abstract

Tegal Regency is one of the regencies in Central Java Province which is located in the northwest. One of the sub-districts in Tegal Regency is Kramat District, in that district many residents only depend on their husbands for their needs, so PKK women take the initiative to make craft training from plastic waste, as well as realize the PKK basic program in preserving the environment, especially plastic waste. The method used in this community service activity is group-based as a medium of learning and mentoring, planning and monitoring. The number of participants who took part in this devotional activity was 15 people consisting of PKK women in West Mejasem Village. The result of this service is that the PKK women in West Mejasem Village have the knowledge and ability to develop skills in making decorative flowers from plastic waste, the decorations made are in the form of flowers which can later be sold and have more value when compared to plastic waste which is directly sold, It is hoped that with this training, the residents of West Jasem Village can have skills and become one of the other sources of income to increase their income.
Co-Authors Abdullah Mubarok Abdulloh Mubarok Adilah Permananingrum agnes dwita susilawati agnes_dwita Agung Yulianto Agus Wibowo Aminul Fajri Aminul Fajri Amirah, Amirah Anindya Nur Arifah Ariyanti Ariyanti . Ariyanti, Mrs. Aulia, Fauziah Dinda Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Catur Wahyudi Deddy Prihadi Deddy Prihadi Dessi Rosdiana Dewi Puji Astuti Dien Noviany Rahmatika Dinda Febriana Elsa Kholifatul Nur Rachmadani Ely Agustina Eva Anggra Yunita Eva Anggra Yunita Faiz Irsyad Prasetyo Febri Yoga Sapta Raharjo Firmansyah, Fahmi Gunistiyo Gunistiyo Gunistiyo, Gunistiyo Hari Setiyawati Hasanah, Ari Kurniawati Himatul Aulia Inayah Adi Sari Ira Maya Hapsari Irwan Prasetyo Izul Mustika Ratu Jaka Wasito Jaka Waskita Jaka Waskito Jaka Waskito Juli Riyanto Tri Wijaya Khafidah, Tiara Aenun Kristina Nimas Wijayanti Kristina Wijayanti Lestari Ayu Handayani Lidiawati, Shailla Nisa Lisa Nuriyatul Azizah Mahben Jalil Manik, Rizki Maylinda Mei Rani Amalia Moh. Irkham Mohammad Arridho Nur Amin Mulyantini, Sri Niken Wahyu Niken Wahyu C Noor Zuhry, Noor Nur Indriyati Pangestu, Hamidah Asri Aji Panggah Wira Angkasa Prasetyono, Agus Pratama, Bayu Ega Puji Rahayu Rakhmat Adi Wibowo Regina Maretha Rimbawan, Teguh Rissa Rosita Rosma Rosmawati Setyowati Subroto Setyowati Subroto Setyowati Subroto Sugiharto, Unggul Sumantri, Retno Sumarno Sumarno Suwandi Suwandi Suwandi Syarifa Nur Mutiara Wanti Tabrani Tabrani . Tabrani, Mr. Tiara Aenun Khafidah Wahyudi Wiwit Apit Sulistyowati Yanti Puji Astutie Yoga Prihatin Yuni Utami Yuni Utami Yunita, Eva Anggra