Articles
<![CDATA[MODEL FOR HANDLING DISADVANTAGED VILLAGE IN FACING THE VICIOUS CIRCLES OF POVERTY IN SITUBONDO DISTRICT (CASE STUDY IN BESUKI VILLAGE) ]]>
<![CDATA[Tria Apriliana]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ UNEJ e-Proceeding the 3rd International Conference on Economics, Business, and Accounting Studies ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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<![CDATA[The main problem of concern in economic development studies so far is the question of poverty. The effectiveness of poverty alleviation programs that have been piloted by both top-down and bottom-up government are not running well yet. Small and Medium Enterprises (SMEs) become one of the sectors that dominate economic activity besides agriculture sector. The purpose of this research was to obtain the synergy model of the policy implementation of underdeveloped village to face the vicious circles of poverty. Besides, this research was aimed to obtain a relationship model of factors of success in the implementation of disadvantaged village policy in facing the vicious circles trap. The data were processed and analyzed using SWOT and institutional analysis through focus group discussion (FGD) technique with the stakeholders. The results of the analysis showed that in enhancing economic activities through SMEs, an active role of government is needed as a mediator that connects SMEs with stakeholders such as academics, financial institutions, and trade associations.]]>
<![CDATA[Pengaruh Pengetahuan Laporan Keuangan Terhadap Kinerja UMKM Tahu Cibuntu ]]>
<![CDATA[Nopi Hernawati]]>;
<![CDATA[Ririn Sri Kuntorini]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ Kajian Akuntansi Volume 20, No.2, 2019 ]]>
Publisher : <![CDATA[Universitas Islam Bandung ]]>
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DOI: 10.29313/ka.v20i2.6240
<![CDATA[Usaha Menengah Kecil Mikro (UMKM) terbukti tetap berdiri kokoh pada saat krisis moneter di Indonesia, dimana kegiatan usaha besar lainnya berjatuhan. Namun ternyata masih banyak yang menghadapi kendala sehingga berpengaruh terhadap penurunan kinerja UMKM bahkan mengalami stagnasi usaha, diantaranya keterbatasan modal dan manajemen yang kurang profesional. Hal ini terjadi, salah satunya dikarenakan pembukuan yang dilakukan sederhana, kurangnya pengetahuan pembuatan laporan keuangan sesuai standar EMKM yang berlaku di Indonesia. Penelitian ini dilakukan untuk mengetahui pengaruh pengetahuan laporan keuangan sesuai standar akuntansi keuangan Entitas Menengah Kecil Mikro (EMKM) terhadap kinerja UMKM Tahu Cibuntu . Metode penelitian yang digunakan yaitu metode penelitan verifikatif dengan pendekatan kuantitatif. Populasi yang dipilih pada penelitian ini yaitu 60 pengusaha perseorangan tahu Cibuntu yang ada di kelurahan Warung Muncang sehingga diperoleh sampel 30 perusahaan yang memenuhi kriteria. Data dianalisis dengan menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa pengetahuan laporan keuangan berpengaruh terhadap kinerja UMKM.Kata Kunci: Pengetahuan Laporan Keuangan, SAK EMKM, Kinerja UMKM]]>
<![CDATA[Improving The Ability to Calculation of Cost of Goods Sold on MSMEs in Bojongsoang Village, Bandung City ]]>
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Riyang Mardini]]>;
<![CDATA[Annisa Nadiyah Rahmani]]>;
<![CDATA[Irena Paramita Pramono]]>;
<![CDATA[Tiara Mustikasari]]>;
<![CDATA[Ilvia Restu Utami]]>;
<![CDATA[Laila Sugiharta]]>
<![CDATA[ Kajian Akuntansi Volume 23, No. 2, 2022 ]]>
Publisher : <![CDATA[Universitas Islam Bandung ]]>
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DOI: 10.29313/ka.v23i2.10160
<![CDATA[National economic recovery needs support from various parties, not only from the government but also from academics who actually have a duty to serve the community to build scientific progress for the welfare of society. This service activity has a goal, namely (1) providing understanding to SMEs in Bojongsoang Village, Bandung City about the importance of calculating the cost of goods sold, (2) providing training and assistance for SMEs in Bojongsoang Village, Bandung City, so that they are able to calculate the cost of goods sold correctly. The implementation method used in this service is the lecture method, discussion method, and simulation method. The results of this service activity influenced the increase in score by 35.22% on the level of understanding of the training participants' cost of goods sold, meaning that this training on calculating the cost of goods sold affected the participants of MSMEs in Bojongsoang Village, Bandung City.]]>
<![CDATA[Maqasid Sharia Index and Efficiency Indonesian Sharia Banking: Pre-Merger & Post Merger ]]>
<![CDATA[Riyang Mardini]]>;
<![CDATA[Irena Paramita Pramono]]>;
<![CDATA[Rudy Hartanto]]>;
<![CDATA[Fathurahman Marshall Avicenna]]>;
<![CDATA[Ilmawati Aranni]]>;
<![CDATA[Rida Adinda]]>
<![CDATA[ Kajian Akuntansi Volume 23, No. 2, 2022 ]]>
Publisher : <![CDATA[Universitas Islam Bandung ]]>
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DOI: 10.29313/ka.v23i2.10183
<![CDATA[This study aims to examine the impact of the merger of PT Bank Syariah in Indonesia Tbk on the level of efficiency and performance of Islamic finance in Islamic banking in Indonesia. The research period used is one year before the merger, and after the merger, in year 2019 and 2021 at Bank Umum Syariah Indonesia. This study uses a quantitative research model that uses secondary data in the form of quarterly financial reports obtained from the annual report. The data analysis used is a non-parametric approach Data Envelopment Analysis (DEA) and Maqasid Syariah Index (MSI) to measure the level of efficiency of the financial performance of the Islamic banking industry in Indonesia through three main categories of Ibn Ashur's maqashid sharia developed by Abu Zahrah, namely tahdzib al-fard ( individual education), iqamah al-adl (justice) and maslahah (welfare). The result of this study show that Islamic Financial Performance and Efficiency Level have not shown a significant increase.]]>
<![CDATA[Pengaruh Tingkat Pendidikan, Ukuran Usaha dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan ]]>
<![CDATA[Salma Afifah]]>;
<![CDATA[Kania Nurcholisah]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ Jurnal Riset Akuntansi Volume 3, No. 2, Desember 2023, Jurnal Riset Akuntansi (JRA) ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah Unisba ]]>
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DOI: 10.29313/jra.v3i2.2800
<![CDATA[Abstract. Micro, Small and Medium Enterprises (UMKM) have a significant role in the development and growth of the economy in Indonesia. However, the increase in the number of MSMEs is inseparable from obstacles. One of the obstacles is that there are still many MSMEs that have not prepared financial reports in accordance with applicable standards. This study aims to determine the effect of education level, business size and socialization of SAK EMKM on the preparation of financial reports based on SAK EMKM. The research method used in this study is a verification method with a quantitative approach. The data source used in this study is primary data obtained from questionnaires distributed via the Google form. The sampling technique in this study is the Purposive Sampling Technique. The results of this study state that the level of education, business size and socialization of SAK EMKM have an influence on the preparation of financial reports. Abstrak. Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peranan yang cukup besar dalam perkembangan dan pertumbuhan perekonomian di Indonesia. Namun, dengan meningkatknya jumlah UMKM tidak terlepas dari kendala. Salah satu kendalanya yaitu masih banyaknya UMKM yang belum melakukan penyusunan laporan keuangan sesuai dengan standar yang berlaku. Penelitian ini bertujuan untuk mengetahui pengaruh dari tingkat pendidikan, ukuran usaha dan sosialisasi SAK EMKM terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Metode penelitian yang digunakan dalam penelitian ini yaitu metode verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh dari kuesioner yang disebarkan melalui google form. Adapun Teknik pengambilan sampel pada penelitian ini yaitu Teknik Purposive Sampling. Hasil penelitian ini menyatakan bahwa tingkat Pendidikan, ukuran usaha dan sosialisasi SAK EMKM memiliki pengaruh terhadap penyusunan laporan keuangan.]]>
<![CDATA[Pengaruh Financial Distress terhadap Integritas Laporan Keuangan pada Perusahaan Pertambangan Sub Sektor Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 ]]>
<![CDATA[Nafila Azzahra]]>;
<![CDATA[Sri Fadilah]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy ]]>
Publisher : <![CDATA[UNISBA Press ]]>
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DOI: 10.29313/bcsa.v4i1.11637
<![CDATA[Abstract. This study aims to determine the effect of financial distress on the integrity of financial statements in coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021. The objects in this study are financial distress and integrity of financial statements, while the subjects in this study are coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is correlational research with a quantitative approach. The population in this study were coal mining companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 40 companies. While the sampling technique used in this study was non-probability sampling with purposive sampling method, so that the number of samples in this study amounted to 8 companies. The data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The program used in analyzing data uses Eviews 12 software. Based on the research results on partial hypothesis testing or t test, it explains that financial distress affects the integrity of financial statements. The effect related to the coefficient of determination test shows that the magnitude of the influence of financial distress in contributing to the integrity of financial statements is 23.28%. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress terhadap integritas laporan keuangan pada perusahaan pertambangan sub sektor batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Objek dalam penelitian ini adalah financial distress dan integritas laporan keuangan, sedangkan subjek dalam penelitian ini adalah perusahaan pertambangan sub sektor batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Metode yang digunakan dalam penelitian ini adalah penelitian korelasional dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 yang berjumlah 40 perusahaan. Sedangkan teknik penentuan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan metode purposive sampling, sehingga jumlah sampel dalam penelitian ini berjumlah 8 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda pada taraf signifikansi sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan software Eviews 12. Berdasarkan hasil penelitian pada uji hipotesis secara parsial atau uji t menjelaskan bahwa financial distress berpengaruh terhadap integritas laporan keuangan. Adapun pengaruh terkait dengan uji koefisien determinasi menunjukkan bahwa besarnya pengaruh financial distress dalam memberikan kontribusi pengaruh terhadap integritas laporan keuangan sebesar 23,28%.]]>
<![CDATA[Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Non Performing Financing pada Bank Syariah Periode 2015-2022 ]]>
<![CDATA[Nabila Qolbi Nur Insani]]>;
<![CDATA[Kania Nurchoisah]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy ]]>
Publisher : <![CDATA[UNISBA Press ]]>
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DOI: 10.29313/bcsa.v4i1.12282
<![CDATA[Abstract. Financing channeled by Islamic Banks is very likely to contain risks in it, one of which is problematic financing which has a high risk if the money borrowed is not returned. Financing risk can be seen from the level of Non Performing Financing (NPF) which consists of substandard, doubtful and non-performing financing with total financing disbursed as a whole. Profit sharing financing is perceived by Islamic Bank management as high risk financing. This study aims to examine the effect of Mudharabah Financing and Musyarakah Financing on Non Performing Financing. In this research the method used is descriptive method with quantitative approach. The sampling technique used purposive sampling so that the sample obtained in this study was 6 Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the period 2015-2022, so that 48 observations were obtained. The data collection technique used in this study is using financial reports. Based on the results of the F test, it shows that Mudharabah Financing and Musyarakah Financing have an effect on Non Performing Financing at Islamic Commercial Banks registered with the OJK for the 2015-2022 period. Based on the results of the t test, it shows that Mudharabah Financing has an effect on Non-Performing Financing and Musyarakah Financing has an effect on Non-Performing Financing at Islamic Commercial Banks registered with the OJK for the 2015-2022 period. Abstrak. Pembiayaan yang disalurkan oleh Bank Syariah sangat mungkin mengandung resiko di dalamnya, salah satunya pembiayaan bermasalah yang memiliki resiko tinggi jika uang yang dipinjam tidak kembali. Resiko pembiayaan dapat dilihat dari tingkat Non Performing Financing (NPF) yang terdiri dari pembiayaan kurang lancar, diragukan dan macet dengan total pembiayaan yang disalurkan secara kesuluruhan. Pembiayaan bagi hasil dipersepsikan oleh manajemen Bank Syariah sebagai pembiayaan high risk. Penelitian ini bertujuan untuk menguji pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Non Performing Financing. Dalam penelitian ini metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling sehingga sampel yang didapat dalam penelitian ini adalah 6 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2015-2022, sehingga diperoleh pengamatan sejumlah 48. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu menggunakan laporan keuangan. Berdasarkan hasil uji F, menunjukkan bahwa Pembiayaan Mudharabah dan Pembiayaan Musyarakah berpengaruh terhadap Non Performing Financing pada Bank Umum Syariah yang terdaftar di OJK periode 2015-2022. Berdasarkan hasil uji t, menunjukkan bahwa Pembiayaan Mudharabah berpengaruh terhadap Non Performing Financing dan Pembiayaan Musyarakah berpengaruh terhadap Non Performing Financing pada Bank Umum Syariah yang terdaftar di OJK periode 2015-2022.]]>
<![CDATA[Pengaruh Sustainability Reporting dan ROA terhadap Nilai Perusahaan Sektor Perbankan ]]>
<![CDATA[Moch Sultan Hasanudin]]>;
<![CDATA[Nurhayati]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ Jurnal Riset Akuntansi Volume 4, No. 2, Desember 2024, Jurnal Riset Akuntansi (JRA) ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah Unisba ]]>
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DOI: 10.29313/jra.v4i2.5150
<![CDATA[Abstract. The declining stock prices in the banking sector can negatively impact a company's value. Companies need to manage assets effectively and report non-financial performance through sustainability reports to demonstrate their social, economic, and environmental contributions. This study aims to analyze the effect of sustainability reporting and Return on Assets (ROA) on the value of banking sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The research employs a verificative method with a quantitative approach, using panel data regression analysis via Eviews software. The sample consists of 16 companies or 80 observations. The results show that sustainability reporting has no effect, while ROA has a positive and significant effect on company value. Abstrak. Harga saham yang menurun pada perusahaan sektor perbankan dapat berdampak buruk pada nilai perusahaan. Perusahaan perlu mengelola aset secara efektif dan melaporkan kinerja non-keuangan melalui sustainability report untuk menunjukkan kontribusi sosial, ekonomi, dan lingkungan. Penelitian ini bertujuan menganalisis pengaruh sustainability reporting dan Return on Assets (ROA) terhadap nilai perusahaan sektor perbankan yang terdaftar di BEI selama 2019-2023. Metode yang digunakan adalah verifikatif dengan pendekatan kuantitatif, menggunakan analisis regresi data panel melalui software Eviews. Sampel berjumlah 16 perusahaan atau 80 pengamatan. Hasil menunjukkan sustainability reporting tidak berpengaruh, sementara ROA berpengaruh positif signifikan terhadap nilai perusahaan.]]>
<![CDATA[Pengaruh Kepemilikan Asing dan Kinerja Keuangan terhadap Nilai Perusahaan ]]>
<![CDATA[Mila Siti Jamilah]]>;
<![CDATA[Kania Nurcholisah]]>;
<![CDATA[Irena Paramita Pramono]]>
<![CDATA[ Jurnal Riset Akuntansi Volume 5, No. 1, Juli 2025, Jurnal Riset Akuntansi (JRA) ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah Unisba ]]>
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DOI: 10.29313/jra.v5i1.6534
<![CDATA[Abstract. The purpose of this study is to determine the factors that affect firm value with two aspects, namely foreign ownership as a party that contributes to capital investment and financial performance that reflects the efficiency and stability of the company through Net Profit Margin, Return on Equity and Return on Capital Employed as a measure of financial performance. In collecting data, researchers use purposive sampling method so that data is obtained in accordance with predetermined criteria. The samples used in this study were 50 multinational companies with an observation period of one year, namely in 2023. The research method used is a verification method with a quantitative approach. Hypothesis testing is done using multiple linear regression analysis. The results showed that the foreign ownership variable had no effect on Firm Value. Net Profit Margin has a significant effect with a negative direction on Firm Value. Return on Equity has no effect on Firm Value. Return on Capital Employed has a significant effect with a positive direction on Firm Value. Abstrak. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang memengaruhi nilai perusahaan dengan dua aspek diantaranya kepemilikan asing sebagai pihak yang berkontribusi pada penanaman modal dan kinerja keuangan yang mencerminkan efisiensi dan stabilitas perusahaan melalui Net Profit Margin, Return on Equity dan Return on Capital Employed sebagai alat ukur kinerja keuangan. Dalam melakukan pengambilan data, peneliti menggunakan metode purposive sampling sehingga mendapatkan data sesuai dengan kriteria yang telah ditetapkan. Sampel yang digunakan dalam penelitian ini sebanyak 50 perusahaan multinasional dengan masa pengamatan satu tahun pada tahun 2023. Metode penelitian yang digunakan adalah metode verifikatif dengan pendekatan kuantitatif. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel kepemilikan asing tidak berpengaruh terhadap Nilai Perusahaan. Net Profit Margin berpengaruh signifikan dengan arah negatif terhadap Nilai Perusahaan. Return on Equity tidak berpengaruh terhadap Nilai Perusahaan. Return on Capital Employed berpengaruh signifikan dengan arah positif terhadap Nilai Perusahaan.]]>
