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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Praxis : Jurnal Sains, Teknologi, Masyarakat dan Jejaring Jurnal Dinamika Sosial Budaya EBSJ DIJB (Diponegoro International Journal of Business) Jurnal Vokasi SOLUSI Journal of Community Service and Engagement Healthy Journal Jurnal Peradaban Masyarakat (JPM) Jurnal RAK (Riset Akuntansi Keuangan) Tematik
Abdul Karim
Accounting Departement, Faculty Of Economic, Semarang University, Indonesia
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The Analysis Of Sharia Banks Soundness Level Using RGEC Method Abdul Karim
Economics and Business Solutions Journal Vol. 2 No. 1 (2018): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.585 KB) | DOI: 10.26623/ebsj.v2i1.939

Abstract

The results of the RGEC method research with the Islamic bank financial statements as an intervening variable show that it is on the NPF ratio seen from the Risk profile. This percentage shows that the total problem financing banks do not exist, the total of 11 Islamic banks show good NPF performance results. The highest value is in Victoria sharia bank 4.75% in 2014 and the lowest is in Bca sharia bank 0.1 in 2014. Meanwhile there are several banks that do not include the NPF results in their financial statements. When referring to the provisions of the Indonesian bank which states that the NPF ideal standard is <5%, the performance of the Sharia Banks is in ideal condition. In the implementation of eleven Sharia Banks GCG, not all report the value of GCG at their annual report. In general it can be said that based on the results of self-assessment on the implementation of Good Corporate Governance in 2010 to 2014, the bank received good and very good predicate, although there is difference in value weight of 0.05.The earning was measured by ROA ratio, the highest ROA ratio was Sharia Maybank Bank with 4.8% in 2010 and the lowest was 0.35 of Sharia BRI, then in 2012 Sharia Victoria was 6.93 and the lowest was 0.52 of Sharia Bukopin. In 2013 to 2014 ROA of a number of Sharia banks were still at reasonable or stable level.The Capital was measured by their CAR during 2010 2014. The percentage of CAR shows that the CAR value was ideal. If it refers to Indonesian Bank provisions regarding minimum capital adequacy requirements (CAR), the best standard or minimum CAR was 8% in ideal condition because it had CAR value exceeding the BI standard provisions.Keywords: RGEC, NPF, ROA, NOM, BOPO, LDR, GCG
Effect of Return On Assets, Return On Equity, and Current Ratio on Stock Returns Windasari Rachmawati; Naufal Ulya; Abdul Karim
Economics and Business Solutions Journal Vol. 7 No. 2 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i2.7383

Abstract

The performance of a financial company can affect stock prices where stock prices sometimes experience increases and decreases. The stock price is very influential on stock returns for investors. This study aims to analyze the effect of the independent variables on the dependent variable. The independent variables in this study are Return On Assets, Return On Equity, and Current Ratio. While the dependent variable in this study is stock returns. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The sample selection in this study used a purposive sampling method and obtained a sample of 27 based on certain criteria. The data analysis technique used is multiple linear regression analysis using SPSS 22. The result of this study is significance value of the variabel Return On Assets is 0,099 > 0,05, variable Return On Equity is 0,950 > 0,05, and variable Current Ratio is 0,153, so hyphotesis is rejected. The conclusion of this study that Return On Assets, Return On Equity, and Current Ratio have no significant effect on stock returns.Keywords : Return On Assets, Return On Equity, Current Ratio, stock returns.
Dynamic Capabilities and Firm Performance: The Mediating Role of Product Innovation in Indonesian Windasari Rachmawati; Abdul Karim
Economics and Business Solutions Journal Vol. 10 No. 1 (2026): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v10i1.13339

Abstract

This study examines the relationship between dynamic capabilities and firm performance, with product innovation as a mediating variable. Grounded in the dynamic capabilities framework, this research focuses on three key dimensions: sensing, seizing, and transforming, within small and medium-sized enterprises (SMEs) in Central Java, Indonesia. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze survey data collected from 204 SMEs. The results indicate that sensing capabilities have a significant positive effect on product innovation, which in turn enhances firm performance. However, the effects of seizing and transforming on product innovation are found to be statistically insignificant. Furthermore, product innovation demonstrates a significant positive relationship with firm performance, suggesting its important role as a mediating mechanism. These findings imply that dynamic capabilities do not uniformly influence innovation outcomes, and that sensing capability plays a more critical role in driving innovation among SMEs operating under resource constraints and environmental uncertainty. This study contributes to the literature by providing empirical evidence on the indirect relationship between dynamic capabilities and firm performance through product innovation in an emerging economy context. Practically, the findings suggest that SME managers should prioritize market sensing activities and innovation development to improve long-term performance.
Pelatihan Pembuatan Laporan Keuangan Sesuai SAK ETAP dan ISAK 35 Untuk Masjid Di Kecamatan Tugu Kota Semarang Liafatra Nurlaily; Abdul Karim; Windasari Rachmawati
TEMATIK Vol. 4 No. 1 (2024): Januari
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v4i1.8093

Abstract

Masjid umumnya memiliki satu organisasi ta’mir masjid untuk mengelola kegiatan operasional dan keuangan masjid. Sebagai organisasi nirlaba, ta’mir masjid dituntut untuk dapat mengelola dan melaporkan kegiatan dan keuangan masjid secara transparan dan akuntabel. Oleh karena itu, bendahara masjid perlu mengetahui tata cara pencatatan keuangan masjid yang sesuai standar akuntansi sehingga dapat menghasilkan laporan keuangan yang akuntabel serta relevan untuk pengambilan keputusan oleh ta’mir masjid. Kegiatan Pengabdian kepada Masyarakat (PkM) dengan mitra Pengurus Cabang Dewan Masjid Indonesia (PC DMI) Kecamatan Tugu Kota Semarang dilakukan dengan mengadakan pelatihan pembuatan laporan keuangan sesuai SAK ETAP dan ISAK 35 untuk para ta’mir masjid se-kecamatan tugu kota semarang. Tim PkM memberikan ceramah berupa penjelasan mengenai literasi keuangan masjid dan komponen laporan keuangan yang semestinya dimiliki oleh masjid, serta bagaimana cara mencatat transaksi yang biasa terjadi di masjid sesuai dengan standar akuntansi yang berlaku di Indonesia. Selain itu, bendahara masjid diberikan pelatihan melakukan pencatatan laporan keuangan dengan menggunakan aplikasi akuntansi berbasis microsoft excel yaitu aplikasi AkunMas yang diberikan oleh tim PkM. Para peserta aktif melakukan diskusi dengan narasumber mengenai kondisi masjid masing-masing untuk bisa menggunakan aplikasi. Di akhir sesi pelatihan, peserta diberikan beberapa contoh transaksi untuk dicatat ke dalam aplikasi. Hasilnya, bendahara masjid mulai menyadari pentingnya melakukan pencatatan transaksi keuangan masjid sesuai dengan standar akuntansi dan mereka merasakan kemudahan melakukan pencatatan menggunakan aplikasi AkunMas.
Peningkatan Literasi Keuangan pada UMKM di Kelurahan Sendangmulyo, Kecamatan Tembalang, Kota Semarang windasari rachmawati; abdul karim; Muhammad iqbal
TEMATIK Vol. 5 No. 1 (2025): Januari
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v5i1.11528

Abstract

Masalah yang dihadapi oleh pelaku UMKM di Kelurahan Sendangmulyo Kecamatan Tembalang Kota Semarang adalah kurangnya pemahaman dan keterbatasan dalam pengelolaan keuangan usaha mereka. Banyak pelaku UMKM yang belum memahami konsep keuangan secara menyeluruh. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk memberikan literasi keuangan kepada UMKM di Sendangmulyo yang terdampak oleh pandemi COVID-19. Pandemi ini menuntut UMKM untuk bertahan agar tidak mengalami kebangkrutan. Metode yang diterapkan dalam kegiatan ini adalah dengan memberikan pelatihan langsung melalui tutorial di lapangan, mengajarkan cara pembuatan laporan keuangan serta penerapan literasi keuangan. Diharapkan hasil dari kegiatan ini adalah UMKM di Sendangmulyo dapat memahami pengelolaan keuangan dengan baik, mampu menyusun laporan keuangan yang benar, serta memprediksi harga jual dan keuntungan produk yang mereka pasarkan
Membangun Fundamental Keuangan UMKM: Pelatihan Pencatatan Transaksi sebagai Pilar Keberlanjutan Usaha windasari rachmawati; abdul karim; muhammad iqbal; hani krisnawati
TEMATIK Vol. 6 No. 1 (2026): Januari
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tematik.v6i1.13249

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan pelaku UMKM melalui pelatihan peyusunan laporan keuangan sederhana. berdasrkan pemetaan awal terhadap 10 UMKM di kelurahan Lamper Kidul Kecamatan Semarang selatan ditemukan bahwa sebagian besar pelaku usaha belum melakukan pencatatan transaksi keuangan secara teratur dan belum memahami keterkaitan antara biaya, harga jual dan laba. kegiatan dilakukan memlaui metode ceramah, interaktif, dan praktik pencatatan laporan keuangan sederhana berbasis microsoft excel. Evaluasi peningkatan kemampuan dilakukan melalui pre test dan post test serta penilaian hasil praktik peserta. hasil penelitian menunjukkan adanya peningkatan signifikan pada pemahaman dan ketrampilan peserta dalam menyusun laporan arus kas, laporan aktivitas dan laporan aset. selain itu peserta mulai menerapkan pecatatan transaksi harian serta menentukan harga jual berdasarkan perhitungan biaya dan laba. Kegiatan ini memiliki keunggulan karena menggunakan penedekatan praktek langsung dengan data riil umkm.
Co-Authors Abdul Manan Adhi Widyakto Ani Setyowati Aprih Santoso Asih Niati Endang Rusdianti Endang Tri Widyarti Endang Tri Widyarti fredericho Mego sundoro Hani Krisnawati Iskandar Bukhori Liafatra Nurlaily Mohammad Sigit Taruna Muhammad Iqbal Muhammad Iqbal Muhammad iqbal Naufal Ulya Oktavie Fresiliasari Prabasari, Bonita Prianka Ratri Nastiti Sujito Tri Rinawati Vinsensia Retno Widi Wisayang Vinsensia Retno Widi Wisayang Windasari Rachmawati Yohanes Suhardjo