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All Journal Media Mesin: Majalah Teknik Mesin DERIVATIF Akuisisi : Jurnal Akuntansi Turbo : Jurnal Program Studi Teknik Mesin Jurnal Analisis Bisnis Ekonomi Jurnal Bisnis Darmajaya Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan Journal of Oikonomia Jurnal Analisis Bisnis Ekonomi
Yulita Zanaria, Yulita
Universitas Muhammadiyah Metro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mechanical Engineering Social Sciences

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Evaluasi Performa Keuangan PT Bank Syariah Indonesia Tbk selama Periode 2021-2023 Ifta Arina Rohmatin; Yulita Zanaria
Oikonomia Vol 2 No 1 (2024): March
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v2i1.106

Abstract

Penelitian ini bertujuan untuk menganalisis kondisi likuiditas, profitabilitas, dan solvabilitas PT Bank Syariah Indonesia Tbk tahun 2021-2023 dengan menggunakan rasio-rasio keuangan yaitu Current Ratio (CR), Return on Equity (ROE), Net Profit Margin (NPM), dan Capital Adequacy Ratio (CAR). Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif, serta data sekunder yang diperoleh dari laporan keuangan yang dipublikasikan pada situs resmi PT Bank Syariah Indonesia Tbk dan Bursa Efek Indonesia (BEI). Teknik analisis data dilakukan dengan reduksi data, penyajian data, dan penarikan kesimpulan secara sistematis. Hasil penelitian menunjukkan bahwa likuiditas PT Bank Syariah Indonesia Tbk masih dalam kategori sangat sehat, meskipun sempat mengalami sedikit penurunan pada tahun 2022 sebelum kembali meningkat pada tahun 2023. Profitabilitas menunjukkan tren positif dengan ROE yang meningkat setiap tahunnya, sedangkan NPM mengalami sedikit penurunan pada tahun 2023, yang mencerminkan efisiensi dalam mengelola laba operasional. Rasio solvabilitas (CAR) mengalami fluktuasi, sempat mengalami penurunan pada tahun 2022 sebelum kembali meningkat pada tahun 2023, namun masih dalam kategori sangat sehat. Secara keseluruhan kinerja keuangan PT Bank Syariah Indonesia Tbk pada tahun 2021-2023 menunjukkan stabilitas dan pertumbuhan yang positif. Bank diharapkan dapat mempertahankan kinerja tersebut dengan mengelola aset dan liabilitasnya secara optimal, meningkatkan efisiensi operasional, serta memperkuat struktur permodalannya untuk menghadapi tantangan di masa mendatang. This study aims to analyze the liquidity, profitability, and solvency conditions of PT Bank Syariah Indonesia Tbk in 2021-2023 using financial ratios, namely Current Ratio (CR), Return on Equity (ROE), Net Profit Margin (NPM), and Capital Adequacy Ratio (CAR). The research method used is qualitative with a descriptive approach, as well as secondary data obtained from financial reports published on the official website of PT Bank Syariah Indonesia Tbk and the Indonesia Stock Exchange (IDX). Data analysis techniques are carried out by systematic data reduction, data presentation, and drawing conclusions. The results of the study show that the liquidity of PT Bank Syariah Indonesia Tbk is still in the very healthy category, although it experienced a slight decline in 2022 before increasing again in 2023. Profitability shows a positive trend with ROE increasing every year, while NPM experienced a slight decline in 2023, which reflects efficiency in managing operating profit. The solvency ratio (CAR) fluctuated, having decreased in 2022 before increasing again in 2023, but was still in the very healthy category. Overall, the financial performance of PT Bank Syariah Indonesia Tbk in 2021-2023 showed stability and positive growth. The Bank is expected to maintain this performance by optimally managing its assets and liabilities, increasing operational efficiency, and strengthening its capital structure to face future challenges.
Penilaian Pengendalian Intern pada Penerimaan dan Pengeluaran Kas di PT Alfamart Metro Yulita Zanaria; Jawoto Nusantoro; Elmira Febri Darmayanti
Oikonomia Vol 1 No 2 (2023): September
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v1i2.107

Abstract

Pengendalian intern merupakan sistem yang penting dalam perusahaan untuk memastikan bahwa penerimaan dan pengeluaran kas berjalan dengan aman dan efisien. PT Alfamart Cabang Metro sebagai bagian dari jaringan ritel nasional membutuhkan sistem pengendalian intern yang baik untuk menghindari risiko penyelewengan kas. Penelitian ini bertujuan untuk menganalisis sistem pengendalian intern penerimaan dan pengeluaran kas pada PT Alfamart Metro serta mengidentifikasi kelemahan yang ada. Metode yang digunakan adalah pendekatan kualitatif dengan teknik wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa PT Alfamart Metro telah menerapkan sistem pengendalian intern yang cukup baik dengan adanya cap lunas pada bukti pengeluaran kas, perputaran jabatan, serta perhitungan saldo kas secara periodik. Namun, masih ditemukan kelemahan seperti perangkapan tugas antara bagian kasir dan bagian akuntansi yang dapat meningkatkan risiko kesalahan pencatatan dan manipulasi kas. Oleh karena itu, diperlukan penyempurnaan dalam pembagian tugas serta peningkatan pengawasan untuk memastikan efektivitas sistem pengendalian intern. Internal control is a crucial system within a company to ensure that cash receipts and disbursements are conducted securely and efficiently. PT Alfamart Metro Branch, as part of a national retail network, requires a robust internal control system to mitigate the risk of cash misappropriation. This study aims to analyze the internal control system for cash receipts and disbursements at PT Alfamart Metro and identify its weaknesses. The research method employed is a qualitative approach using interviews, observations, and documentation techniques. The findings indicate that PT Alfamart Metro has implemented a fairly effective internal control system, including the use of paid stamps on cash disbursement receipts, job rotation, and periodic cash balance calculations. However, weaknesses were still identified, such as overlapping duties between the cashier and accounting departments, which could increase the risk of recording errors and cash manipulation. Therefore, improvements in task distribution and enhanced supervision are necessary to ensure the effectiveness of the internal control system.
Pengaruh Pembiayaan, Pengelolaan Keuangan Dan Peran Fasilitator Pendamping Terhadap Pengembangan Usaha Nasabah Saputri, Anis; Hendri, Nedi; Zanaria, Yulita
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.8852

Abstract

This study aims to determine the influence of financing, financial management and the role of facilitators on customer business development (case study on BTPN Syariah MMS Metro Pusat customers). This study uses quantitative research through a descriptive statistical approach. Using primary data through data collection techniques with questionnaires and has a population of 120 respondents from Bank BTPN Syariah MMS Metro Pusat customers. The sample was obtained by choosing the Random Sampling Technique, namely sampling from the population is carried out randomly without considering the strata in the population space, until a sample of 54 respondents was obtained. The results of the study show that Financing has an effect on the development of customer businesses. Financial management has an effect on the development of customer businesses. The role of the facilitator has an effect on the development of customer businesses. Financing, Financial management and the role of the facilitator have an effect on the development of MMS Metro Pusat customer businesses
Pengaruh Audit Internal Dan Pengendalian Internal Terhadap Kinerja PT Sumber Graha Sejahtera Way Kanan Lampung Yolanda, Jenny; Zanaria, Yulita; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10337

Abstract

This research aims to determine the influence of internal audit and internal control on the performance of PT Sumber Graha Sejahtera Way Kanan Lampung. The type of research used is quantitative research. The instrument used in this research is a questionnaire. Data analysis was carried out using multiple linear regression analysis. The research results show that Internal Audit has a positive and significant effect on the performance of PT SGS Way Kanan Lampung employees. Internal Control has a positive and significant effect on the performance of PT SGS Way Kanan Lampung employees. Internal Audit and Internal Control simultaneously have a significant effect on the performance of PT SGS Way Kanan Lampung employees
Analisis Pendapatan Asli Daerah (PAD), Kekayaan Daerah Dan Belanja Modal Dalam Meningkatkan Kemandirian Keuangan Pemerintah Kota Metro Hadijah, Umi; Zanaria, Yulita; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10342

Abstract

This research aims to analyze local original income, regional wealth and capital expenditure in increasing the financial independence of metro city governments. This type of research uses qualitative research with a descriptive approach. The researcher is the main instrument of this research, assisted by data from the 2020-2023 metro city regional government financial reports. Data collection techniques use interviews, observation and documentation. The data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. The results of this research show that local original income, regional wealth and capital expenditure have not been able to increase the financial independence of metro city governments.
Pengaruh Intensitas Moral, Sikap Machiavellian dan Self Efficacy terhadap Niat Karyawan Melakukan Whistleblowing di Bidang Keuangan Meliyana, Friska; Zanaria, Yulita; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10370

Abstract

This research aims to analyze the influence of moral instensity, Machiavillian attitudes and Self efficacy on employee intentions to carry out Whistleblowing in the financial ssector PT Agung Jaya Raya Indonesia, Central Lampung. This type of research uses quantitative research with a descriptive apporoach. Data using a questionnaire with a population of 30 respondens from employess who work in the financial sector of PT Agung Jaya Raya Indonesia. The sampling technique used purposive sampling technique using several criteria so that 30 respondents were obtained from working employees. The results of this research show that moral intensity, Machiavillian attitudes and self efficacy influence employee intentions to carry out whistleblowing at PT Agung Jaya Raya Indonesia.
Pengaruh Kinerja Usaha, Efisiensi Biaya Operasional, dan Keamanan Transaksi terhadap Kinerja Keuangan Coffee Shop di Kota Metro Anas Izzulhaq, Muhammad; Zanaria, Yulita; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10378

Abstract

This research aims to determine the influence of business performance, operational cost efficiency and transaction security on the financial performance of coffee shops in metro cities. The type of research used in this research is quantitative research. This research uses a sampling technique in the form of purposive sampling. This research uses primary data through questionnaires and the population in this study are the owners of Coffee Shops in Metro City, totaling 43 Coffee Shops. The data in this research were analyzed using the IMB SPSS 26 program. The results of this research show that Business Performance influences Financial Performance, Operational Cost Efficiency influences Financial Performance, and Transaction Security influences Financial Performance as well as Business Performance Compliance, Operational Cost Efficiency and Security. Simultaneous transactions affect the financial performance of coffee shops in Metro City.
SISTEM INFORMASI AKUNTANSI DAN PARTISIPASI ANGGARAN TERHADAP KINERJA PEGAWAI Zanaria, Yulita
Jurnal Analisis Bisnis Ekonomi Vol 12 No 1 (2014)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh sistem akuntansi dan partisipasi anggaran terhadap kinerja pegawai. Populasi dalam penelitian ini adalah pegawai BPR kota metro Lampung. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah model analisis regresi berganda. Hasil penelitian menunjukkan bahwa Sistem informasi akuntansi dan partisipasi anggaran secara parsial berpengaruh signifi kan terhadap kinerja pegawai BPR kota Metro.
Co-Authors Adelia Adelia, Adelia Agung Nugraha, Dhea Mulya Anas Izzulhaq, Muhammad Andriano, Dendy Angga Kurniawan Angga Kurniawan Angga Kurniawan Anggraini, Astuti Astuti Anisya Setya Ningrum Ardiansyah Japlani, Ardiansyah Aris Sunyoto Astuti Astuti Anggraini Astuti, Agnes Mei Audry Cahya Ranika Ayu Laraswati Cahya Ranika, Audry Darmayanti, Elmira Febri Dendy Andriano Dimas Bagus Editya Dwi Irawan Erika Aryani Fadli, M. Rafli Fajri, Nur Ulya Fatma Nadia Febri Darmayanti, Elmira Febriyani, Saras Fendi Firmansyah Fera Laras Hati Firmansyah, Fendi Fuadah, Luluk Atin Furqoningrum, Destri Gladis Marcellino Gustin Padwa Sari, Gustin Padwa Habiburrahman Habiburrahman, Habiburrahman Hadijah, Umi Hermawan, Ridwan Indra Ifta Arina Rohmatin Irsa Yolanda Iwan Habib Subakti Jawoto Nusantoro Jawoto Nusantoro Jawoto Nusantoro Kemas Ridhuan Khairannisa Khairannisa Khairannisa, Khairannisa Kurniawan, Muhammad Shuhada Laraswati, Ayu Leni Leni Leni LINDA APRILIA Listia Dwi Aisyah Lusi Herawati Lyastyla, Lyastyla MARIA BINTANG Melin Aridhea, Vicky Anjani Meliyana, Friska Mutiara Puri, Rara Nedi Hendri Nedi Hendri Nedi Hendri, Nedi Nulananda, Iqbal Adi Nurhidayah, Siska Okta Melinda Sari Okta Suci Jayanti Oktawidya Tirta , Catur Padwa Sari, Gustin Prasetyawati, Salsabila Mardhiyah Puspita Sari, Sri Putri Handayani Putri, Virra Yulian Qobid, Abdul Qonita, Alya Rahmadanti, Silvi Wahyu Rendy Kurniawan Retnaning Rahayu, sri Retno Setyaningsih Retno Setyaningsih Ridwan Indra Hermawan Rohman, Fatur Rosmalinda, Lica Saketi, Via Dewi Saputri, Anis Saras Febriyani SARI, EKA YUNITA Sari, Yesi Permata Sasmita, Izmi Aren Septiani, Ana Siska Nurhidayah Siti Farida, Nikhen Siti Kholifah, Ulfi Sri Puspita Sari SRI RAHAYU Sri Retnaning Rahayu Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Subakti, Iwan Habib Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Urohmah, Vivi Aulia Virra Yulian Putri Yashinta, Fadilah Yesi Permata Sari Yolanda, Irsa Yolanda, Jenny Yulanda, Deea Yuldriah Agung Tri Wurdiani