Article Per Year (5 Year)
p-Index From 2021 - 2026
1.066
P-Index
This Author published in this journals
All Journal Dinamika Hukum Jurnal STIE Semarang (Edisi Elektronik) JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi
Fandil, Fandil
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
PENYELESAIAN KREDIT MACET PT. BPR ARTO MORO SEMARANG MELALUI EKSEKUSI HAK TANGGUNGAN Fandil, Fandil; Fitika Andraini
Jurnal Ilmiah Dinamika Hukum Vol 22 No 1 (2021): Vol. 22 No. 1 Edisi April 2021
Publisher : Fakultas Hukum Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dh.v22i1.8433

Abstract

The provision of credit / loans by credit-giving institutions, both banks and other financial institutions, is intended as an effort to make a profit, so the lending institution views credit / loans as a reliable source of income or profit. In connection with the issue of credit / loan provision, credit institutions such as PT. BPR Arto Moro Semarang as the party that lends money (creditors) needs to get a guarantee as a condition for the loan that the debtor will receive on condition that he gives interest when repaying the loan. In practice, the obstacles that PT. BPR Arto Moro Semarang, especially for debtors with guarantees by using the Deed of Providing Mortgage Rights (APHT) which is registered with the National Land Agency (BPN), if the credit is jammed and failed to promise, the bank will take the final step in accordance with applicable law, namely implementing execution of mortgage rights through the Office of State Wealth and Auction Services (KPKNL) or through the District Court (PN). The type of research used in this research is normative juridical. Juridical research, is used, among other things, to analyze various legal theories and laws and regulations related to the juridical review of the accounts payable agreement as a principal agreement with guarantees of insurance rights at PT. BPR Arto Moro Semarang. Juridical means that this research emphasizes the science of law. Meanwhile, normative is this research that examines the rules that apply in society. Thus normative juridical is an approach to the study of legal problems from the aspect of applicable legal regulations. The results of this study are: the settlement of bad credit tied to mortgage rights at PT. BPR Arto Moro Semarang after performing credit rescue through 3R (rechedulling, restructuring and reconditioning). Before the execution of mortgage rights is carried out, non-litigation measures by way of selling collateral based on mutual agreement based on paragraph (2) article 20 of the Mortgage Rights Law. During 2018 to 2020 Mortgage Execution can contribute to the settlement of non-performing loans as much as 45% or Rp. 15,731,212,000, - from an amount of Rp. 34,964,970,686, -. Meanwhile, the occurrence of bad credit is due to internal factors: a. Loans not fully channeled for business, b. Business management skills are still lacking, c. Very tight business competition. External factors are due to unstable economic conditions, which consequently have an impact on the ability of customers to pay off their debts. Keywords : Bad credit, collateral, execution, and mortgage.
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL SEKTOR CONSUMER NON-CYCLICALS Handayani, Dewi Sri; Fandil, Fandil; Rochmawan, Mohammad Laksono Tri
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.207

Abstract

The capital structure is a description of the company's finances for sources of financing by calculating the difference between own capital and long-term debt. The purpose of this study is to determine the factors that influence the capital structure of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2021. The population in this study were all Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange totaling 57 companies. The sample in this study used purposive sampling so that a sample of 30 companies was obtained. The dependent variable in this study is Capital Structure, the independent variables are Profitability (X1), Capital Structure (X2) and Firm Size (X3). The analytical method uses multiple linear regression analysis. Based on the results of data analysis it was concluded that Profitability has no effect on Capital Structure with a significance value of 0.137 > 0.05. Asset structure has no effect on capital structure with a significance value of 0.667 > 0.05. Firm size has an effect on Capital Structure with a significance value of 0.004 <0.05. The coefficient of determination is 8.8%. Advice that can be given to investors is to pay attention to the Company Size ratio because it affects the Capital Structure of the company, so that investment will be more profitable. For future researchers to be able to replace or add other types and sectors so that more accurate results are obtained.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP KUALITAS LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Handayani, Dewi Sri; Pranoto, Sarastanto Aulia Heru; Fandil, Fandil
JURNAL STIE SEMARANG Vol 17 No 1 (2025): Jurnal STIE Semarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v17i1.781

Abstract

Abstract. This study investigates the impact of liquidity, profitability, and leverage on earnings quality in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Using purposive sampling, 11 companies with a total of 44 observations were selected. The analysis employs multiple linear regression through SPSS 22. Results reveal that liquidity and leverage have no significant effect on earnings quality, while profitability exhibits a negative and significant influence. These findings suggest that companies with lower profitability struggle to maintain sustainable earnings. The study highlights the importance of profitability management and offers recommendations for investors and policymakers. Future research is encouraged to explore additional variables such as corporate governance and extend the study period.Keywords: earnings quality, liquidity, profitability, leverage Abstraksi. Penelitian ini mengkaji pengaruh likuiditas, profitabilitas, dan leverage terhadap kualitas laba pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023. Dengan teknik purposive sampling, 11 perusahaan dengan total 44 observasi dipilih. Analisis menggunakan regresi linier berganda melalui SPSS 22. Hasil menunjukkan bahwa likuiditas dan leverage tidak berpengaruh signifikan terhadap kualitas laba, sedangkan profitabilitas memiliki pengaruh negatif yang signifikan. Temuan ini mengindikasikan bahwa perusahaan dengan tingkat profitabilitas rendah cenderung kesulitan menjaga laba berkelanjutan. Penelitian ini menyoroti pentingnya manajemen profitabilitas serta memberikan rekomendasi bagi investor dan pembuat kebijakan. Penelitian selanjutnya diharapkan dapat mengeksplorasi variabel tambahan seperti tata kelola perusahaan dan memperpanjang periode penelitian.
PENGARUH KENAIKAN UPAH MINIMUM REGIONAL (UMR) DAN JUMLAH PENDUDUK TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) Heru Pranoto, Sarastanto Aulia; Handayani, Dewi Sri; Fandil, Fandil
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.265

Abstract

This study aims to analyze the effect of the increase in the Regional Minimum Wage (UMR) and the number of residents on the revenue of Land and Building Tax (PBB) in South Semarang District, Semarang City in 2021–2023. This study uses a quantitative method with a descriptive approach and multiple linear regression analysis. Primary data were obtained by distributing questionnaires to 100 respondents, which were determined by random sampling techniques based on the Slovin formula. The results of the analysis show that UMR has a positive and significant effect on PBB revenue with a significance value of <0.05. Meanwhile, the number of residents does not have a significant partial effect on PBB revenue. However, simultaneously UMR and population have a significant effect on PBB revenue in South Semarang District. The coefficient of determination (Adjusted R²) shows that the independent variables are able to explain the variation in PBB revenue by a fairly high percentage. Based on these findings, it is recommended that local governments consider the dynamics of UMR in policies to increase regional tax revenue and pay attention to population growth patterns as supporting factors in the long term.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), FINANCING TO DEPOSIT RATIO (FDR) TERHADAP RETURN ON ASSETS (ROA) DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL MODERATING (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA) Nurhidayah, Evinta Amalia; Fandil, Fandil
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.285

Abstract

Abstract. The phenomenon discussed in this research is the decrease of ROA which is the benchmark of banking performance. Besides, there is still gap result from previous research about Capital Adequacy Ratio and Financing to Deposit Ratio to Return On Assets, so this research add Non Performing Financing variable as moderating variable. The purpose of this study is to analyze and prove empirically the influence of Capital Adequacy Ratio and Financing to Deposit Ratio to Return On Assets and to analyze and prove empirically influence Non Performing Financing in moderating between Capital Adequacy Ratio and Financing to Deposit Ratio to Return On Assets. The population of this study is the Sharia Commercial Bank listed on the Indonesia Stock Exchange with a total sample of nine Sharia Commercial Banks listed on the Indonesia Stock Exchange for the period 2009-2016. Moderating Regression Analysis. The results of this study prove that Capital Adequacy Ratio has no effect on Return On Assets. Financing to Deposit Ratio has a significant effect on ROA. Non Performing Financing can moderate the influence between Capital Adequacy Ratio to Return On Assets. Non Performing Financing can not moderate the influence between Financing to Deposit Ratio to Return On Assets.
PENGARUH PENGETAHUAN AKUNTANSI DAN PENGALAMAN USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM Purwaningrum, Desyani; Fandil, Fandil; Bayu Pertiwi, Dyah Nurul
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.313

Abstract

This study aims to analyze the effect of accounting knowledge and business experience on the use of accounting information among Micro, Small, and Medium Enterprises (MSMEs) in Cepogo District, Boyolali Regency. The background of this research is based on the low awareness of MSME actors in utilizing accounting information as a basis for business decision-making. Accounting knowledge and business experience are assumed to be the main factors influencing the limited use of accounting information among MSME owners. This research employs a quantitative approach with a causal-comparative design. The population consists of 150 MSME units in Cepogo District, with a total sample of 70 respondents selected using simple random sampling. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination (R²) with the assistance of SPSS software. The results indicate that accounting knowledge has no significant effect on the use of accounting information among MSME actors in Cepogo District, suggesting that the level of accounting understanding does not significantly determine their application of accounting information. Conversely, business experience has a positive and significant effect on the use of accounting information, meaning that the longer entrepreneurs engage in business activities, the better they are in utilizing accounting information to support decision-making processes. The coefficient of determination (Adjusted R²) value of 0.621 shows that accounting knowledge and business experience explain 62.1% of the variation in the use of accounting information, while the remaining 37.9% is influenced by other factors not examined in this study. This study is expected to provide insights and references for MSME actors and the Department of Cooperatives and MSMEs of Boyolali Regency in developing financial management capabilities through training and mentoring programs in accounting, so that accounting information can be optimally used to improve business decision-making.
Co-Authors Bayu Pertiwi, Dyah Nurul Evinta Amalia Nurhidayah Fitika Andraini Handayani, Dewi Sri Heru Pranoto, Sarastanto Aulia Pranoto, Sarastanto Aulia Heru Purwaningrum, Desyani Rochmawan, Mohammad Laksono Tri