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Journal : PERMANA

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 During this process of education which was originally based on religious-Islamic civilization has been replaced by a process of western secularism.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

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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
Co-Authors Abdullah Mubarok Abdulloh Mubarok agnes dwita susilawati agnes_dwita Agung Yulianto Agus Wibowo Aminul Fajri Aminul Fajri Amirah, Amirah Anindya Nur Arifah Ariyanti Ariyanti . Ariyanti ., Ariyanti Ariyanti, Mrs. Aulia, Fauziah Dinda Bachtiar, A. Zani Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Budi Susetyo Catur Wahyudi 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 Iftikhor, Adelia Nur 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 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 Anisa Nur Indriyati Pangestu, Hamidah Asri Aji Panggah Wira Angkasa Permananingrum, Adilah Prasetyono, Agus Pratama, Bayu Ega Puji Rahayu Rakhmat Adi Wibowo Regina Maretha Regina Maretha Rimbawan, Teguh Rissa Rosita Rosma Rosmawati Sari, Nur Mala Setyowati Subroto Setyowati Subroto Setyowati Subroto Silviana, Putri Sugiharto, Unggul Sumantri, Retno Sumarno Sumarno Suwandi Suwandi Suwandi Syarifa Nur Mutiara Wanti Tabrani Tabrani . Tabrani . Tabrani, Mr. Tety Yuliani Tiara Aenun Khafidah WAHYUDI Wahyudi Wasito, Jaka Wati, Indi Rakhma Wiwit Apit Sulistyowati Yanti Puji Astutie Yoga Prihatin Yuni Utami Yuni Utami Yunita, Eva Anggra