Articles
<![CDATA[The Contribution of Sukuk Placement and Securities to The Islamic Bank Profitability ]]>
<![CDATA[Lucky Nugroho]]>;
<![CDATA[Ahmad Badawi]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ Tazkia Islamic Finance and Business Review Vol. 13 No. 2 (2019) ]]>
Publisher : <![CDATA[Institute for Research and Community Empowerment (LPPM TAZKIA) ]]>
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DOI: 10.30993/tifbr.v13i2.184
<![CDATA[The purpose of this study was to determine the effect of the placement of Islamic bank funds on government assets, the placement of Islamic bank funds at the central bank and the influence of Islamic bank funds on non-government assets on the profitability of Islamic banks. The method is quantitative with a multiple regression statistical model and the Stata version 13 as the statistical software. Based on data processing on research variables it was found that investment in state sukuk had a negative and significant effect on return on assets. Furthermore, the variable investment in securities in Bank Indonesia instruments has a positive and significant impact, while investment in sukuk corporates has a positive effect that is not significant. Therefore Sharia Banks must be able to select investment options in placing their excess funds to maintain bank reputation and performance so that public trust increases with the functions and contributions of Islamic banks. ]]>
<![CDATA[PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus SKPD Provinsi DKI Jakarta) ]]>
<![CDATA[Siti Chodijah]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/tekun.v8i1.2595
<![CDATA[ABSTRACT This study aims to determine: 1). Effect of the use of information technology on the quality of local government financial reporting, 2). The influence of the internal control system of the quality of local government financial reporting. The population in this study are part of the accounting / financial administration at SKPD in Jakarta provincial government amounting to 23 SKPD criteria Have a minimum term of one year in the period of preparation of financial statements. The data used are primary data obtained from respondents through questionnaires. Using quantitative descriptive approach. Karna, the analysis is the analysis of the data used in the form of multiple linear regression tests. The results showed that, simultaneously at variable utilization of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the results of simultaneous test (Test F). Partially shows the results of the use of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the partial test (t test). Keywords: Quality of local government financial reporting, use of information technology, internal control systems.]]>
<![CDATA[PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empirik Pada Perusahaan Perbankan di BEI tahun 2014 – 2016) ]]>
<![CDATA[Novi Syiti Masitoh]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/tekun.v8i1.2596
<![CDATA[ABSTRACT This study aims to determine the effect of Good Corporate Governance on Banking Performance in BEI period 2014 - 2016. This study analyzes the effect of Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners on ROE (Return on Equity ) by multiple analysis methods. The results showed that the size of the Board of Directors has a significant positive effect on ROE and the Proportion of Independent Board of Directors has a significant negative effect on ROE. While other variables of Public Ownership, Managerial Ownership, and Proportion of Independent Commissioner have no effect on company ROE. Keywords: Good Corporate Governance, Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners, and ROE.]]>
<![CDATA[The Phenomenon of Saving Glut in the Banking Industry during the Covid-19 Pandemic ]]>
<![CDATA[Lucky Nugroho]]>;
<![CDATA[Ahmad Badawi]]>;
<![CDATA[Nurul Hidayah]]>;
<![CDATA[Yananto Mihadi Putra]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.012
<![CDATA[The main business of bank financial institutions is to mobilize funds in the community through their savings and loan products. During the Covid-19 Pandemic, where the spread of the virus was speedy and a health protocol policy that limited community mobility, all economic sectors experienced a slowdown. Therefore, this study aims to analyze trends in third-party funds (liquidity) and loans (distribution of funds) during the Covid-19 Pandemic. The method used is qualitative by using descriptive statistics, namely analyzing trends in liquidity and distribution of funds in the banking industry, both Islamic banks and conventional banks. Based on the results of this study, it is known that the banking industry during the Covid-19 Pandemic experienced excess liquidity while loan disbursement experienced a decline. Furthermore, Islamic banks and conventional banks during the Covid-19 Pandemic had higher liquidity growth compared to the period before the Covid-19 Pandemic. However, compared to the intermediation function between conventional banks and Islamic banks, the intermediation function of conventional banks (LDR) during the Covid-19 pandemic was still better than the intermediation function of Islamic banks (FDR)]]>
<![CDATA[ANALISA MANFAAT PEMBIAYAAN GADAI EMAS SYARIAH: STUDI KASUS BANK SYARIAH MANDIRI-TOMANG RAYA ]]>
<![CDATA[Natasha Putri Bahari]]>;
<![CDATA[Lucky Nugroho]]>;
<![CDATA[Ahmad Badawi]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/j.reksa.v8i1.3698
<![CDATA[One of the superior products that distinguish between Islamic banks and conventional banks is Rahn or a pawn. However, these products are not owned by all Islamic banks. Furthermore, one of the sharia banks that have gold Rahn products or sharia gold pawn financing is Bank Syariah Mandiri (BSM), where BSM is also the largest Islamic bank with assets in Indonesia. This study aims to analyze the use of Islamic bank gold pawn financing for the community. The method used is a qualitative descriptive method with primary data. The sample used is customers of the BSM Tomang Raya Branch who have gold pawn financing facilities, amounting to 30 customers. The research questions are (i) What are the characteristics of the customers of sharia gold pawn financing;(ii) How is the use of Islamic gold pawn financing. The results of the research show that the majority of the age range of customers for sharia gold pawn financing is productive age (30-49 years), the majority of the sexes are women, the occupation of the majority of customers is private employees, the majority of customers› income is> IDR 5,000,000 per month. , the majority of customer education is S-1 and the religion of the majority of customers is Muslim. In addition, the use of borrowed money from sharia gold pawn financing is intended for consumer needs.]]>
<![CDATA[Indonesia Islamic Bank Profitability 2010-2017 ]]>
<![CDATA[Lucky Nugroho]]>;
<![CDATA[Ahmad Badawi]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ Shirkah: Journal of Economics and Business Vol 4, No 1 (2019) ]]>
Publisher : <![CDATA[IAIN Surakarta ]]>
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DOI: 10.22515/shirkah.v4i1.240
<![CDATA[This study proposes to determine the board management structure, bad debt, and efficiency of the profitability of the Islamic banks during 2007-2017 period. The quantitative data has been analyzed by using multiple regression analysis to determine the effect of independent variables on the variable dependent. Furthermore, the statistic tools used in the data process is Stata version 13. This study shows that the board of directors of the parent bank has a negative and significant influence on profitability. The problem financing has a negative and significant effect on profitability. Likewise, the ratio of operational costs also has a negative and significant effect on profitability. Thus, the existence of a parent bank's board of management to improve the performance of Islamic banks needs to be considered because it has not been able to provide an optimal contribution. In addition, the significant amount of financing quality and the use of inefficient operational costs have been a problem of improving profits from Islamic banks. Keywords: parent bank, bad debt, efficiency, profitability, Islamic banks]]>
<![CDATA[PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTAT DI BURSA EFEK INDONESIA ]]>
<![CDATA[Nurul Hidayah]]>
<![CDATA[ Jurnal Akuntansi Vol. 19 No. 3 (2015): September 2015 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v19i3.89
<![CDATA[Penelitian ini dilakukan untuk menganalisa pengaruh Investment Opportunity Set (menggunakan proksi harga CAPBVA dan Proksi Investasi MVBVE) dan Kepemilikan Manajerial Terhadap Nilai Perusahaan pada Perusahaan Property dan Real Estat yang terdaftar di Bursa Efek Indonesia tahun 2010-2013. Penelitian ini menggunakan metode kausal. Sampel penelitian menggunakan metode perposive sampling dengan jumlah data 120 sampel daro 30 perusahaan Property dan Real Estat yang terdaftar di Bursa Efek. Variabel dependen dan independen diukur dengan skala rasio. Analisa data menggunakan Regresi Linear Berganda dengan melalui uji statistic deskriptif, uji asumsi klasik dan uji hipotesis. Hasil dari penelitian ini menunjukkan bahwavariable independen yaitu IOS (CAPBVA dan MVBVE) berpengaruh signifikan terhadap nilai perusahaan, sedangkan variable kepemilikan manajerial tidak berpengaruh signifikan terhadap Nilai Perusahaan.This study aimed to: determine the effect of Investment Opportunity Set used price proxy (CAPBVA) and Investment Proxy (MVBVE) and Managerial Structure on Company Value at Property and Real Estate Company listed on the Indonesia Stock Exchange in 2010-2013. The research method used is causal. Sampling method used purposive sampling with 120 data from 30 Property and Real Estate company listed in IDX. Dependent variable and independent variables measured by the ratio scale. Data analysis was performed by multiple linar regression include descriptive analysis, Classic Assumtion and Hipothesis Test. The results of these research are independent variables IOS (CAPBVA and MVBVE) significant effect on Company Value, while Managerial Structure no significant effect on Company Value.]]>
<![CDATA[KAJIAN USAHA PEMERINTAH DALAM MEMPERTAHANKAN KEBERLANGSUNGAN UMKM DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Alfa Mightyn]]>;
<![CDATA[Lucky Nugroho]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ Jurnal Cakrawala Ilmiah Vol. 2 No. 4: Desember 2022 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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DOI: 10.53625/jcijurnalcakrawalailmiah.v2i4.4281
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui berbagai stimulus dan berbagai insentif pajak yang diberikan pemerintah kepada UMKM pada masa pandemi Covid-19. Metode yang digunakan adalah kualitatif deskriptif yang didukung dengan data sekunder. Lebih lanjut rumusan masalah pada penelitian ini adalah (i) Apa saja stimulus yang diberikan pemerintah bagi UMKM pada masa pandemi Covid-19?; (ii) Apa saja insentif pajak yang diberikan pemerintah kepada UMKM pada masa pandemi Covid-19?. Hasil dari penelitian adalah (i) Pemerintah melalui program Pemulihan Ekonomi Nasional (PEN) telah meluncurkan Paket Stimulus I, II, dan III pada Februari hingga Maret 2020 dimana masih terdapat sebagian pelaku usaha UMKM yang belum begitu merasakan manfaat langsung dari PEN ini dikarenakan kurangnya sosialisasi atas program pemerintah kepada pelaku UMKM yang tentunya sangat beragam dan berasal dari berbagai lapisan masyarakat; (ii) Pemerintah telah memberikan insentif pajak yang meliputi insentif PPh Final UMKM, insentif PPh Pasal 22 impor dibebaskan, insentif keringanan angsuran PPh Pasal 25, dan insentif restitusi PPN dipercepat serta insentif PPh Pasal 21. Adapun implikasi dari penelitian ini adalah memberikan informasi dan referensi bagi para stakeholder berkaitan dengan berbagai stimulus dan insentif pajak yang diberikan kepada UMKM pada masa pandemi Covid-19. Keterbaruan pada penelitian ini berkaitan dengan obyek penelitian, yaitu peran pemerintah dalam mempertahankan keberlangsungan UMKM pada masa pandemi Covid-19.]]>
<![CDATA[ANALISA URGENSI DIGITALISASI DAN LAPORAN KEUANGAN BAGI UMKM ]]>
<![CDATA[J Ferdinand Pardede]]>;
<![CDATA[Lucky Nugroho]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ Jurnal Cakrawala Ilmiah Vol. 2 No. 4: Desember 2022 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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<![CDATA[Tujuan untuk mengetahui urgensi digitalisasi bagi UMKM dan pentingnya laporan keuangan bagi UMKM. Metode yang digunakan adalah kualitatif deskriptif yang didukung dengan data sekunder. Lebih lanjut rumusan masalah pada penelitian ini adalah (i) Apa yang menjadi urgensi digitalisasi bagi UMKM?; (ii) Bagaimana pentingnya laporan keuangan bagi UMKM. Hasil dari penelitian adalah (i) Digitalisasi UMKM merupakan suatu keniscayaan dan harus mendapatkan dukungan dari seluruh stakeholder dalam rangka menjaga stabilitas ekonomi Indonesia dimana UMKM merupakan mayoritas pelaku ekonomi nasional; (ii) keberadaan laporan keuangan oleh UMKM menjadi suatu yang penting dalam berinteraksi dengan pihak perbankan dan mitra serta mendukung dalam pengambilan keputusan yang efektif untuk pengembangan bisnis dari UMKM. Adapun implikasi dari penelitian ini adalah memberikan informasi dan referensi baik kepada praktisi maupun akademisi serta para stakeholder yang memiliki kepedulian terhadap perkembangan digitalisasi UMKM dan pentingnya penyusunan laporan dalam mengembangkan usahanya bagi UMKM.]]>
<![CDATA[The Effect of Good Corporate Governance on Financial Performance and Its Impact on Competitive Advantage (Empirical Study on Property and Real Estate Sub-Sector Companies Listed on the Idx for the Periode 2017 – 2020) ]]>
<![CDATA[Aldilla PUTRIATAMA]]>;
<![CDATA[Nurul HIDAYAH]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 1 (2023): International Journal of Environmental, Sustainability, and Social Science (Jan ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v3i3.261
<![CDATA[This study aims to determine the relationship between Good Corporate Governance on competitive advantage mediated by financial performance. Good Corporate Governance is proxied by independent commissioners, audit committees and institutional ownership. Financial performance is measured by Return on Assets (ROA). The population in this study is the property and real estate sub-sector companies listed on the Indonesia Stock Exchange from 2017-2020. The data collection method used is purposive sampling. The number of final samples that are eligible to be used as research samples is 68 samples. The analysis technique used is path analysis. The results of this study indicate that independent commissioners do not affect ROA, while audit committees and institutional ownership affect ROA. Independent commissioners and audit committees affect competitive advantage, while institutional ownership does not. After conducting path analysis, ROA cannot mediate the effect of independent commissioners and audit committees on competitive advantage. In contrast, ROA can mediate the impact of institutional ownership on competitive advantage.]]>
