Articles
<![CDATA[PENINGKATAN KEMAMPUAN DIGITAL MARKETING DAN KEPATUHAN PAJAK BAGI UMKM KULINER KOTA BANDUNG DI ERA PANDEMI COVID-19 ]]>
<![CDATA[Dian Imanina Burhany]]>;
<![CDATA[Sulistia Suwondo]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Iyeh Supriatna]]>;
<![CDATA[Neneng Dahtiah]]>;
<![CDATA[Arry Irawan]]>;
<![CDATA[Etti Ernita Sembiring]]>;
<![CDATA[Arif Afriady]]>
<![CDATA[ Jurnal Difusi Vol 5 No 1 (2022): Jurnal Difusi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35313/difusi.v5i1.3308
<![CDATA[Dampak ekonomi pandemi Covid-19 terhadap UMKM (usaha mikro, kecil, dan menengah) masih berlangsung hingga tahun 2021 ini. Banyak UMKM yang merugi hingga gulung tikar karena menurun drastisnya penjualan akibat dibatasinya pergerakan masyarakat di luar rumah. Setelah pandemi berlangsung selama satu tahun, sudah seharusnya tahun 2021 ini menjadi tonggak untuk bangkitnya kembali UMKM. Salah satu cara yang dapat dilakukan adalah dengan perluasan pemasaran melalui digital marketing. Digital marketing merupakan upaya penting yang dapat dilakukan untuk membantu pemasaran produk UMKM mengingat kondisi pandemi telah memaksa masyarakat untuk melakukan berbagai aktivitas secara online. Pelaku UMKM juga menghadapi masalah pajak. Tingkat kepatuhan pajak pelaku UMKM masih relatif rendah yang terlihat dari rendahnya jumlah pajak yang dibayarkan dan SPT (Surat Pemberitahuan Tahunan) yang dilaporkan. Masalah digital marketing dan kepatuhan pajak ini juga dialami oleh pelaku UMKM kuliner Kota Bandung yang tergabung dalam Koperasi WJS (Wirausaha Baru Jawa Barat Sejahtera). Oleh karena itu solusi yang diberikan adalah dengan melaksanakan program PkM (Pengabdian kepada Masyarakat) untuk meningkatkan pengetahuan dan keterampilan teknik digital marketing dan perpajakan bagi anggota Koperasi WJS pelaku UMKM kuliner Kota Bandung. Metode yang digunakan adalah pelatihan dan pendampingan secara online. Evaluasi akhir yang dilakukan setelah pelatihan menunjukkan bahwa pengetahuan dan kemampuan peserta mengenai digital marketing dan perpajakan telah meningkat dibandingan sebelum pelatihan.]]>
<![CDATA[Analisis Valuasi Saham Menggunakan Metode Dividend Discounted Model pada Perusahaan Sub-Sektor Pulp & Kertas ]]>
<![CDATA[Salsabila Dwi Anggita]]>;
<![CDATA[Muhammad Umar Mai]]>;
<![CDATA[Fatmi Hadiani]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35313/ijem.v2i3.3138
<![CDATA[Recently, the community has been shocked by a pandemic, namely the Corona Virus (Covid-19) which has an impact on all directions, one of which is the economic sector. The occurrence of global economic uncertainty triggers the Indonesian people to make efforts to maintain their economy. One of them is by investing, especially investing in stocks, especially now that millennials can reach the price of listed share on the IDX. Therefore, the ains of this papper to see the results of the comparison of the intrinsic value of the fair share price with its market price in the pulp & paper sub-sector listed on the IDX in 2016 - 2020 so that it will decide the investment resolve that will be taken by investors whether they are in poor condition. undervalued or overvalued by using the Dividend Discounted Models (DDM) method. The outcome of the analysis in this study obtained that all companies have shares in an overvalued position where the market price is less than the intrinsic value / fair price.]]>
<![CDATA[Return on Equity Sebagai Antesenden Degree of Operating Leverage dan Degree of Financial Leverage: Studi Empiris pada Perusahaan Makanan dan Minuman ]]>
<![CDATA[M. Rayhan Azis]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35313/ijem.v2i3.3292
<![CDATA[The aim of this research are to know the effect of Degree of Operating Leverage (DOL) and Degree of Financial Leverage (DFL) on Return on Equity (ROE) at Food and Beverage Companies Listed on Indonesia Stock Exchange (BEI) Period 2015-2019. This study uses secondary data in the form of complete annual financial statements for the 2015-2019 period, sourced from the Indonesia Stock Exchange. The research sample was 10 companies using purposive sampling technique or sampling with several considerations. The types of data used in this study are time series and cross sections. The research method used is associative research with a quantitative approach. The analysis used to determine the effect of DOL and DFL on ROE is multiple linear regression analysis with Random Effect Model approach using Eviews 9 software. DOL, and DFL simultaneously have a significant effect on ROE. DOL, and DFL partially have a negative and significant effect on ROE.]]>
<![CDATA[Analisis Pengaruh Faktor Internal dan Faktor Ekternal terhadap Kinerja Reksa Dana Syariah Saham ]]>
<![CDATA[Fathimah Awliyaul Alim]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Setiawan Setiawan]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (337.73 KB)
|
DOI: 10.35313/jaief.v1i2.2476
<![CDATA[This research aims to find out what things can affect the performance of Islamic equity funds. Four independent variables were taken based on research released and classified as internal factors (Stock Selection, Mutual Fund Age) and external factors (Jakarta Islamic Index and Inflation Rate) to initiate the relationships in the performace of sharia equity funds as the dependen variables. The performance of Islamic equity funds use the Sharpe method and calculated for 36 months from January 2017 to December 2019. Research data taken from secondary data published by Bareksa, Jakarta Islamic Index and Bank Indonesia. Research method uses quantitative-descriptive in path analysis model. The result shows that Stock Selection, Mutual Fund Age, and Jakarta Islamic Index significantly influence the performace of sharia equity funds. Meanwhile the Inflation Rate doesn’t significantly influence the performace of sharia equity funds.]]>
<![CDATA[Analisis Pembentukan Portofolio Optimal dan Penentuan Nilai Risiko pada Saham Syariah ]]>
<![CDATA[Ajeng Defi Aprilia]]>;
<![CDATA[Ade Ali Nurdin]]>;
<![CDATA[Muhamad Umar Mai]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (519.915 KB)
|
DOI: 10.35313/jaief.v1i2.2480
<![CDATA[The purpose of this research is to determine the optimal portfolio formation in Islamic stocks on the Jakarta Islamic Index (JII) which is listed on the Indonesia Stock Exchange with a single model. Then measure the risk value that may occur and be accepted by investors using the Value at Risk (VaR) method with the Exponentially Weighted Moving Average (EWMA) approach. By using the Single Index Model, 5 stocks are selected and form an optimal portfolio, namely ASII, ICBP, TLKM, UNTR and UNVR.]]>
<![CDATA[Analisis Komparasi Kinerja Keuangan Perbankan Syariah di Indonesia dan Malaysia Menggunakan Pendekatan Maqashid Sharia Index ]]>
<![CDATA[Tiara Tresnawulan Barkah]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Muhamad Umar Mai]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (408.042 KB)
|
DOI: 10.35313/jaief.v1i3.2608
<![CDATA[This research was conducted to analyze the performance of Islamic banking in Indonesia and Malaysia using the Maqashid Sharia Index. The research used Simple Additive Weigting method and independent analysis t-test. From this research it can be concluded that the performance value of Islamic banking in Indonesia using the Maqashid Sharia Index in 2014-2018 is 1.534 and Malaysia is 0.823. Based on the analysis of the independent t test, there is a significant difference between the average value of Islamic banks in Indonesia and Malaysia with a value of Tcount 2.819>Ttable 2.306, MSI's first goal is to obtain T-count value of 1.189 <2.306. The second objective of MSI is to get the T-count value of 2.327> 2.306. The third objective of MSI with T-count value of 1.856 <2.306 T table. This means that there is a significant difference in financial performance with MSI in Indonesia and Malaysia.]]>
<![CDATA[Dampak Kinerja Keuangan Terhadap Return Saham dengan Inflasi sebagai Variabel Moderasi Pada Sektor Industri Barang Konsumsi Kategori Syariah di Bursa Efek Indonesia ]]>
<![CDATA[Retno Gita Ayuningrum]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Rani Putri Kusuma Dewi]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (511.547 KB)
|
DOI: 10.35313/jaief.v2i1.2892
<![CDATA[Investors can actively make an assessment by analyzing the financial performance of a company. Therefore, this study aims to examine the influence of the company's financial performance factors seen from financial ratios, including the Current Ratio (CR), Debt to Asset Ratio (DAR), Return on Assets (ROA) and Price Earning Ratio (PER) and macroeconomic factors, namely inflation as a moderating variable on stock returns of companies in the consumer goods industry sector in the sharia category listed on the Indonesian Sharia Stock Index (ISSI). A sample of 25 companies that meet the research criteria with purposive sampling method. The data analysis technique used is descriptive analysis and path analysis. With the help of software WrapPLS version 7.0. The results showed that ROA and PER had a positive and significant effect on stock returns. While CR and DAR have no effect on stock returns. And inflation cannot moderate the effect of financial performance on stock returns.]]>
<![CDATA[Analisis Komparatif Return Saham dan Dampak Faktor Makroekonomi Sebelum dan Selama Covid-19 Antara Perusahaan Pertambangan Syariah dan Konvensional di Bursa Efek Indonesia ]]>
<![CDATA[Fania Naurah Azizah]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Tjetjep Djuwarsa]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (471.735 KB)
|
DOI: 10.35313/jaief.v2i2.3033
<![CDATA[The purpose of this study was to compare the stock returns of sharia and conventional mining companies before and during the covid-19 pandemic and to determine and analyze the effect of macroeconomic conditions on the stock returns of sharia and conventional mining companies before and during the covid-19 pandemic. The population of this study is the mining sector companies listed on the Indonesia Stock Exchange and included in the main listing board. The sample data was determined by purposive sampling method and resulted in a sample of 16 companies. Secondary data used in this study are stock prices, inflation, rupiah exchange rate, and foreign exchange reserves. The analytical methods used include Mann-Whitney U using SPSS 20 and path analysis using WarpPLS 7.0. The results that can be obtained from this study are that the stock returns of sharia and conventional mining companies both before and during covid did not show any significant differences. Furthermore, in the period before the covid-19 pandemic, inflation had a significant negative effect on Islamic stock returns, while positive and insignificant on conventional stock returns; the rupiah exchange rate has a negative and significant effect on the returns of the two groups of shares; and foreign exchange reserves have a significant negative effect on Islamic stock returns and insignificant negative on conventional stock returns. Meanwhile, during the covid-19 pandemic, inflation had a significant negative effect on stock returns of the two groups; the rupiah exchange rate has a significant negative effect on conventional stock returns and insignificant negative on sharia stock returns; then foreign exchange reserves have a significant negative effect on conventional stock returns and insignificant negative on Islamic stock returns.]]>
<![CDATA[Analisis Komparatif: Dampak Variabel Ekonomi Makro pada Kinerja Antara Reksa Dana Saham Syariah dan Konvensional di Otoritas Jasa Keuangan ]]>
<![CDATA[Muhamad Faisal Pasha Ridwan]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Dadang Hermawan]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (318.393 KB)
|
DOI: 10.35313/jaief.v2i3.3072
<![CDATA[This study aims to compare the performance of Islamic stock mutual funds and conventional stock mutual funds with different operating systems so that can be recommended for investors in choosing the type of mutual fund. This study also aims to determine the effect of macroeconomic factors on the performance of these equity funds. The sample used in this study were 5 investment manager companies that issued Islamic stock mutual fund products and conventional stock mutual funds in the 2010-2019 period and were selected through purposive sampling technique. This type of research is quantitative research. The data used is secondary data obtained from OJK published reports. The results of this study indicate that there is no significant difference between the performance of conventional equity mutual funds and Islamic stock mutual funds. In addition, three independent variables in the study, namely inflation rate, exchange rate, and interest rate have a significant effect on the performance of Islamic equity mutual funds. For conventional equity mutual funds, the results show that the inflation rate and interest rate variables have a significant effect, while the exchange rate variable has a negative but not statistically significant effect on the performance of conventional equity mutual funds.]]>
<![CDATA[Analisis Pengaruh NPF dan FDR terhadap Profitabilitas dengan CAR Sebagai Variabel Intervening ]]>
<![CDATA[Raihani Fauziah]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Radia Purbayati]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (343.407 KB)
|
DOI: 10.35313/jaief.v2i3.3726
<![CDATA[The background of this research is due to unstable fluctuations in ROA, which shows that Islamic banks have not been able to maintain their stability, so research on profitability is needed. This study aims to determine the effect of NPF, FDR, on profitability with CAR as the Intervening variable for the case study of Islamic Commercial Banks for the period 2011-2020. The data collection method is by accessing data on financial ratios of each bank through the OJK website with purposive sampling as the sample used. The research method is quantitative research and uses WarpPLS 8.0 software. The findings of this study are to contribute to BUS regarding the factors that affect the profitability of Islamic Commercial Banks. From this study, it was found that the NPF and FDR variables had a significant negative effect on profitability, while the CAR had a significant positive effect. The NPF variable has a significant negative effect on CAR and the FDR variable has a significant positive effect. Based on the results of the path analysis test, CAR is able to mediate the effect of NPF on profitability, while for FDR, CAR is not able to mediate the relationship of FDR to profitability.]]>
