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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Rekayasa dan Manajemen Sistem Industri Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Economica: Jurnal Ekonomi Islam International Journal of Islamic Business and Economics (IJIBEC) Moderat Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah Journal of English Language and Education Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Diponegoro Journal of Islamic Economics and Business
Adityawarman Adityawarman
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PEMILIHAN PRIORITAS PENGERJAAN PROYEK MENGGUNAKAN METODE AHP DAN TOPSIS (STUDI KASUS: CV. CAKRA BUANA KEPANJEN) Adityawarman, Adityawarman; Choiri, Mochamad; Tantrika, Ceria Farela Mada
Jurnal Rekayasa dan Manajemen Sistem Industri Vol 3, No 8 (2015)
Publisher : Program Studi Teknik Industri Fakultas Teknik Universitas Brawijaya

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Abstract

Jika membutuhkan abstrak atau isi jurnal silahkan menghubungi author melalui email 17adhit17@gmail.com, psti.choiri@yahoo.com, ceria_fmt@ub.ac.id Terima kasih
SISTEM KEPARTAIAN DAN PEMBANGUNAN POLITIK INDONESIA Adityawarman, Adityawarman
Moderat: Jurnal Ilmiah Ilmu Pemerintahan Vol 3, No 2 (2017)
Publisher : Universitas Galuh Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.351 KB) | DOI: 10.25147/moderat.v3i2.684

Abstract

Tulisan ini mencoba untuk memberikan penjelasan ke arah pengkajian yang sederhana mengenai sisitem Partai tungga, Dwi Partai dan Multi Partai serta konsekwensi yang mungkin akan timbul jika beralih dari sistem multi partai ke sistem dwi partai atau partai tunggal. Para sarjana barat mengembangkan kajian Pembangunan Politik melalui sistem kepartaian untuk memahami perubahan sosial politik di Negara-negara yang sedang berkembang. Oleh karena itu, konteks pembangunan politik dengan sistem multi partai cenderung ditujukan pada Negara-negara yang sedang berkembang dengan asumsi bahwa dinegara-negara tersebut belum berjalanya demokratisasi. Hal ini menimbulkan instabilitas politik yang pada akhirnya mempengaruhi kapasitas sistem politik dari Negara-negara berkembnag tersebut. Itulah sebabnya perlu dilaksanakan pembangunan politik, melalui sistem kepartaian agar kapasitas sistem politik dapat terpelihara dan berkembang. Studi pembangunan politik dengan sistem kepartaian mengalami perkembangan yang sangat pesat sejak tahun 1960-an sampai sekarang. Perkembangan ini telah menghasilkan sejumlah literatur dan kemajuan dalam ilmu politik sebagai ilmu pengetahuan.  Kata Kunci : Sistem Kepartaian, Pembangunan Politik
PENGUKURAN TINGKAT KEMATANGAN PENYELARASAN STRATEGI TEKNOLOGI INFORMASI TERHADAP STRATEGI BISNIS ANALISIS MENGGUNAKAN FRAMEWORK COBIT 4.1 (Studi Kasus PT. BRI, Tbk) Adityawarman, Adityawarman
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.749 KB) | DOI: 10.14710/jaa.8.2.166-177

Abstract

Strategic alignment between Information Technology (IT) and business has become CIOs andCEOs primary concern nowadays. This shows that strategic alignment is needed to achievebusiness goals. Every function in organization have their own strategies in achieving there goal,these strategies should fit each other and aligned. The same thing should happen in the strategiesof IT in organization, IT strategy should in harmony with business strategy. One of the mainissues for the next step is how to asses the maturity level of strategic alignment. By knowing thestrategic alignment level, organization should be able to identify its current position, and decidewhat practices shoud perform in order to achieve continuous improvement. The assessment ofstrategic alignment maturity level as a tool for assessing alignment level of IT strategy withbusiness strategy. This research assesses maturity alignment level of IT strategy with businessstrategy at PT. Bank BRI, Tbk, using IT Strategic Plan 2003–2008 as a framework and usingCOBIT 4.1 maturity model for assessment. Result of this research shows that level of maturityalignment of IT strategy with business strategy approaching defined level at 2.90 score. The resultshows that procedures have been standardized and documented, and communicated throughtraining. It is mandated that these processes should be followed. However, it is unlikely thatdeviations will be detected. The procedures themselves are not sophisticated but are theformalization of existing practices.Keywords:business, IT strategic alignment, COBIT 4.1 maturity model, IT balance scorecard, strategicalignment measurement, maturity measurement.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT EFISIENSI PERBANKAN SYARIAH DI INDONESIA Permana, Fafa Yushifa; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine efficiencies of Islamic banking in Indonesia as well as examine the factor that affect the level of efficiency of Islamic banking in Indonesia especially cost efficiency. Efficiency score then made as  dependent variable was obtained using Data Envelopment Analysis   (DEA)   method.   Then   the   independent  variables   are   using   size   of   banking,   ROA, capitalization, loan quality and bank expenses to analysis the factors that influencing the efficiency of Islamic banking in Indonesia.The population in this study is used throughout the Islamic banking in Indonesia. They are 11 Islamic banking in the 4 years of this study, which is means there are 44 samples used as objects in this study. Data collection method that are used in this study is documentation with using annual reports each  Islamic  banking  between  2010  to 2013.  Regression  analysis  was  used as a method  of data analysis in this research.The results showed that from 44 samples contained only 16 samples can be efficiency. And from  regression  analysis,  find that  ROA  is positively  and significantly  associated  to Efficiency  of Islamic banking in Indonesia
ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA PERBANKAN KONVENSIONAL DENGAN PERBANKAN SYARIAH DI INDONESIA Marbelanty, Fivtina; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Currently there are many Islamic banks in Indonesia as a form of concern for the banking industry with a selection of the bank in accordance with the Islamic shari’a. Many conventional banks began to open Islamic branches, so that the majority of Indonesian people who are Muslim may use the services of the bank without having to fear about riba. This study aimed to compare the financial performance of the two types of banks. This study used liquidity ratios, profitability ratios, risk and solvency ratio, as well as the efficiency ratio to measure financial performance.This study used secondary data documentation, by looking at the financial statements (annual report) banks during the period 2011-2013 were taken from the website of each bank. Samples were taken using purposive sampling method with the criteria specified by the author. The number of samples obtained from the criteria which are 21 banks with a total of 62 samples. Hypothesis testing using Financial Ratio Analysis (FRA).The results showed there were significant differences in the financial performance of conventional banks and Islamic banks. However, the overall financial performance of conventional banks and Islamic banks were equally good, because conventional banks better in the ratio of profitability and efficiency ratios, while Islamic banks better in liquidity ratio and the risk and solvency ratio.
AMANAH SEBAGAI KONSEP PENGENDALIAN INTERNAL PADA PELAPORAN KEUANGAN MASJID (Studi Kasus pada Masjid di Lingkungan Universitas Diponegoro) Zoelisty, Capridiea; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the trust manager of the mosque in managing funds associated with the financial reporting environment in particular mosque mosque in the University of Diponegoro, test and analyze managers to manage funds, especially in the area of Diponegoro University Mosque, test and analyze the application of internal controls that have been made manager mosque mosque in managing funds especially in the area of Diponegoro University, as well as to understand the application of internal control that has been done in the mosque authorities to manage the funds and determine barriers to the implementation of internal control and how to overcome these obstacles. This study used qualitative methods with case study approach. The results of this study show that the mandate is an attitude that is very important to the concept of internal control in this study.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYISIHAN PENGHAPUSAN AKTIVA PRODUKTIF (PPAP) PADA PERBANKAN SYARIAH DI INDONESIA Iman, Amalia Nurul; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study are to examine the factors that affect the PPAP in Islamic banks. The dependent variable that used in this study was PPAP. Independent variables that used in this studyis the total of Islamic finance (total loans) andcredit risk (non-performing financing). Object (population) in this study is a nationwide company Islamic banking in Indonesia where data that used in this study came from the financial statements of Islamic banks during the period 2011 until 2013. Analyses methods that conducted in this study is descriptive statistics and regression analysis to test each hypothesis. The results showed that the variablethe total of Islamic finance (total loans) showed  no significant results  on the  dependent while the variablecredit risk (non-performing financing) significantly positive effect on the dependent variable (rejected H1, H2 accepted).
PENGARUH PENGELUARAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP DANA PIHAK KETIGA, JUMLAH PEMBIAYAAN, DAN PROFITABILITAS Priambodo, Luthfi Azhar; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to find out wether the emplementation of CSR in Islamic bank has met the standards and examines the influence of CSR expenditure toward third party fund, loan amount, and profitability.The population in this study consists of all Islamic bank that are and operate in Indonesia in the range of 2014-2017 period. A total sample of 46 companies were used in this study as determined by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of correlation and regression method using SPSS 23 software.The analysis showed that the implementation of CSR activities by Islamic bank in Indonesia has sufficient and CSR expenditure have positive significant influenced toward third party fund, loan amount, and profitability.
PROYEKSI RASIO KINERJA KEUANGAN BANK SYARIAH YANG AKAN MELAKUKAN MERGER STUDI PADA PT BRIS, PT BNIS DAN PT BSM DARI TAHUN PELAPORAN 2015-2019 Ulfah Nofitasari; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to calculate the projected financial performance after  merger. This merger is expected to become one of the components to support long-term development in 2005-2025, as one of the major banks providing funds for government development. This merger is also expected to be able to form a new bank that can be categorized as a book 4 bank with a core capital ownership of more than 30 trillion by 2025. The researcher uses the independent variable in the form of mergers and the dependent variable in the form of financial performance. Fundamental financial performance is measured by using financial ratios which are represented by 4 ratios namely market value ratio, profitability ratio, liquidity ratio, and leverage. Researchers used 6 measuring variables. Market value ratio is represented by PBV (Price Book Value) Profitability ratio is represented by ROA (Return On Assets), ROE (Return On Equity), and NPM (Net Profit Margin), liquidity ratio is represented by CR (Current Ratio), and leverage is represented by DER (Debt to Equity Ratio). This study uses quantitative research by taking data from the official website of each bank. This sample uses 3 banks that have merged, there are PT BRIS, PT BNIS and PT BSM. The data analysis technique uses Holt's linear exponential smoothing method. The results showed that the projected stock price was in the expensive category. While the projection of the liquidity ratio has a good trend of development. However, the projection of profitability and leverage shows the opposite trend.
PENGUNGKAPAN SYARIAH PADA BANK SYARIAH DI INDONESIA Nizar Krisna Ardian; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the disclosure of sharia Islamic banks in Indonesia. With the independent variable is the size of the supervisory board of sharia, cross membership of the sharia supervisory board, sharia supervisory board member with expertise in accounting, banking, economics, and finance on the disclosure of zakat, the disclosure report of the supervisory board of sharia and sharia supervisory board disclosures in the annual reports of Islamic banks.The population in this study is the entire Islamic banks in Indonesia in 2011, 2012, and 2013. The number of banks research sample totaled 33. In order to obtain research data for 33 samples of data. The analysis technique used is a multiple regression analysis.The analysis showed that the disclosure of zakat is significantly affected by the size of the sharia supervisory board, cross memberships  of  the  sharia  supervisory  board,  and  sharia  supervisory  board  expertise  in accounting / economics / banking / finance. Disclosure of Shariah supervisory board report significantly influenced by sharia supervisory board expertise in accounting / economics/ banking/ finance. While disclosure of sharia supervisory board significantly influenced by cross- membership of sharia supervisory board
Co-Authors Agung Dwi Susilo Anuttara Eka Dewi Larasati Asfa Haimana Faisyar Aviciena Zanjabil Barda Rajaza Musaif Capridiea Zoelisty Ceria Farela Mada Tantrika Chandra Dwi Setyawan Danar Maharudin Darwanto Darwanto Ega Dastentya Oktavia Eliezer Kurnia Aryapranata Ella Wijayanti Estika Intan Annisa Fatmawati, Fatmawati Fauziyyah Hanum Ferdyan Wana Saputra Fikri AD, A Syihabul Fivtina Marbelanty, Fivtina Gandhi Agung Wibowo Hantoro Ksaid Notolegowo Hanum, Fauziyyah Iman, Amalia Nurul Intan Wijaya Karimatul Hidayah Khoiri, Anzal Huda M. Ihsan Atthaariq Mahendra, Abi Zidan Mochamad Choiri Muhamad Wildan Nur Hidayat Nisak, Saimatun Nizar Krisna Ardian Norman Alvi Tripambudi Nurlina Nurlina Nurul Khanifah Permana, Fafa Yushifa Priambodo, Luthfi Azhar Putri Ayu Noviyanti Qurotu Uyun Alpriyamah Rensi Permatasari Reza Adi Nugraha Ro'fah Setyowati Rosari, Anton Ryan Bayukresna Samsurijal, Samsurijal Setyowati, Ro'fah Sifa Hayu Ramadhani Sugiyanto, Brigas Mahatmaloka Syahidan Afda Syamsuddin, Darussalam Ulfah Nofitasari Windu Tri Prasetio Zefrizal Nurdin, Zefrizal