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All Journal Diponegoro Journal of Accounting Jurnal Kajian dan Penelitian Umum Jurnal Sains Student Research Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan Jurnal Kajian Ekonomi dan Perbankan Syariah
Adityawarman Adityawarman
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Computer Science & IT Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT: Studi Empiris Bank Umum Syariah di Indonesia Periode 2009-2012 Septyana Bella Kartika; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that influence the Profit Distribution Management on public sharia banks that existed in Indonesia. The dependent variables used in this study is Profit Distribution Management. Independent variables used in this study are Capital Adequacy, Effectiveness of Depositors Funds, Assets Composition, Deposits, Assets Management, Productive and the Rate of Inflation.This research using a sample of sharia banks that listed in Bank Indonesia (BI) in the period 2009-2012. Data were collected using a purposive sampling technique. Analysis of the test used the assumption of classical test, hypothesis test, and multiple regression analysis.Multiple regression analysis test results indicating that the variable Capital Adequacy, Effectiveness of Depositors Funds, Asset Composition, and Productive Assets Management positive effect significantly to Profit Distribution Management. While Deposits and Rate of Inflation have negative effect not significant to Profit Distribution of Management. The results of this study is expected that more sharia banks are capable of performing management of product development for results-based more in line with Islamic Sharia.
HUBUNGAN ANTARA CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN INDUSTRI KEUANGAN SYARIAH DI INDONESIA Dewi Rosarina Rosidi Putri; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to analyze the influence of CSR Disclosure on financial performance of companies in the next year. Financial Performance ratios which are used in this study are ROA and ROE. The population consists of all Islamic based companies which are included in Islamic Financial Industry, such as Islamic Financing Companies, Islamic Insurance Company, and Islamic Banking. The sampling method is puposive sampling and the finale amounts of the sample are 11 Islamic Bankings and 1 Islamic Financing Company. Linear Regression is used in this study in order to analyze the data. The results of this study indicate that CSR Disclosure has positively significant influence on ROE. On the other hand, CSR Disclosure doesn’t have a significant influence on ROA.
PENGARUH UKURAN AUDITOR, AUDITOR SPESIALISASI INDUSTRI DAN INDEPENDENSI AUDITOR TERHADAP PRAKTIK MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX TAHUN 2010-2012) Salman Ali; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Earnings management rise as a direct consequence from the manager or preparers of financial statements to management accounting information efforts, especially, for the personal and / or company benefits. Earnings management occurs when managers use judgmen in financial reporting and transaction regulations to alter financial reports to mislead some stakeholders about the company's key financial performance, or to influence contractual outcomes that depend on reported accounting numbers.This research aimed to analyze the effect of auditor size, auditor industry specialization and auditor independence on earnings management using control variables, namely firm size , growth prospects, operating cash flow and leverage. This research use a company listed on the Indonesia Stock Exchange and incorporated in the Jakarta Islamic Index ( JII ) during 2010-2012 as samples, which is in accordance with the criteria established and acquired as many as 14 companies. This research uses multiple regression analysis test to determine the auditor size effect, auditor industry specialization and auditor independence on earnings management. Auditor size result reveals  positive and significants effect on earnings management, while the auditor industry specialization and auditor independence has no significant effect on earnings management. In control variables test, only the operating cash flows affect earnings management, While the company size, growth prospects and leverage does not affect the earnings management.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH MENGGUNAKAN PENDEKATAN LABA RUGI (INCOME STATEMENT) DAN NILAI TAMBAH (VALUE ADDED STATEMENT) M. Amrullah Reza P.T; 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 whether there are significant differences of Islamic banking financial statements using  the income statement approach and value added approach is measured using financial ratios . Financial ratios used in this study is ROA , ROE , LBAP and NPM .Objects used in this study is the financial statements have been audited by an independent auditor in the period 2010 - 2012 of Bank Mega Syariah , Bank Muamalat Indonesia , Bank Syariah Mandiri , BCA Syariah , BRI Syariah , Bank Panin Syariah and the Syariah Bukopin using two approaches is income statement approach and value added approach . The analytical tool used in this study is paired samples test with SPSS 17.00 for Windows.The results of this study indicate that the ratio of ROA , ROE , LBAP and NPM has a significant difference between the income statement approach and value added approach . While the overall performance showed that  profabilitas contained significant levels of each difference between the income statement approach and value added approach .
Strategi Pengembangan Destinasi Wisata Mangrove Oleh Pemerintah Desa Babakan Pangandaran Serly Nisa Ulzanah; Agus Nurulsyam Suparman; Adityawarman Adityawarman
Jurnal Kajian dan Penelitian Umum Vol. 2 No. 3 (2024): Juni: Jurnal Kajian dan Penelitian Umum
Publisher : Sekolah Tinggi Agama Buddha Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v2i3.1103

Abstract

This research is motivated by the Babakan Village, Pangandaran District, Pangandaran Regency which is not yet optimal in terms of the Mangrove Tourism Development Strategy by the Government. The aim of this research is to determine the Mangrove Tourism Development Strategy by the Babakan Village Government, Pangandaran District, Pangandaran Regency. The method used in this research is a descriptive qualitative research method. Data collection techniques include: Interview observation and documentation. The data processing techniques in this research are: data collection, data reduction, data presentation and drawing conclusions. The locus of this research is Babakan Village, Pangandaran District, Pangandaran Regency. Based on the initial survey conducted by the author, it can be seen that the Mangrove Tourism Development Strategy by the Babakan Village Government, Pangandaran District, Pangandaran Regency has not been running optimally. The indicators of problems that arise include: 1. The village government is not improving development planning with community leaders in collaborating on mangrove tourism. 2. The village government does not introduce mangrove tourism enough so that there are still many people outside who do not know or recognize the existence of the Pangandaran tourist village. 3. The village government does not provide adequate support in terms of facilities and infrastructure.
Analisis Dampak Kesalahan Pemilihan Jurusan terhadap Prestasi Akademik dan Kesejahteraan Psikologis Mahasiswa Femas Aji Saputra; Adityawarman Adityawarman; Salwa Rahman Nursyabani
Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan Vol. 2 No. 2 (2024): Juni : Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/corona.v2i2.418

Abstract

In education, choosing the right college major is crucial for students to achieve their academic and career potential. However, many students in Indonesia still choose majors that do not suit their interests and talents, which hurts their academic achievement and psychological well-being. This research aims to identify the impact of errors in choosing a major on students' academic achievement and psychological well-being. This research used quantitative methods with a cross-sectional design to collect data from 90 students who experienced a mismatch with their major. The data were analyzed using descriptive and inferential statistical analysis. The research showed that most respondents were dissatisfied with their academic results and often had difficulty understanding lecture material. Most respondents agreed that a mismatch between majors interests and talents can affect academic results, and they frequently feel stressed or depressed because of studying. In conclusion, mistakes in choosing a major can hurt students' academic achievement and psychological well-being. The government and educational institutions must develop more effective and relevant educational programs and provide academic counseling and guidance to help students overcome difficulties and improve their academic performance.
Measuring The Performance of Indonesian Sharia Commercial Banks Using The Maqashid Sharia Index And Profitability Approach Abi Zidan Mahendra; Adityawarman Adityawarman
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 15, No 2 (2023)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v15i2.15157

Abstract

AbstractThis research aims to analyze the performance measurement of Sharia Commercial Banks in Indonesia in the 2018 to 2022 period. This research method uses quantitative with secondary data sourced from financial reports of Sharia Commercial Banks in Indonesia. The analysis techniques used include Simple Additive Weighting (SAW), Comparative Performance Index (CPI), and Quadrant Analysis Measurement (QAM). The research results show that BPD NTBS, BMS, and BCAS occupy quadrant I, which means they have high maqashid sharia values and profitability. Then BTPNS, BACS, and BSI occupy quadrant II, which means they have a low sharia maqashid value but a high profitability value. Furthermore, BALS, BPDS, and BJBS occupy quadrant III, which means they have sharia maqashid values and low profitability. Finally, BVS, BMI, and BSB occupy quadrant IV, which means they have high sharia maqashid values but low profitability values.Keywords: Sharia Commercial Bank, Maqashid Sharia Index, and  Profitability AbstrakPenelitian ini bertujuan untuk menganalisis pengukuran kinerja Bank Umum Syariah di Indonesia pada periode 2018 hingga periode 2022. Metode penelitian ini menggunakan kuantititif dengan data sekunder berupa laporan keuangan Bank Umum Syariah di Indonesia. Teknis analisis yang digunakan antara lain  Simple Additive Weightning (SAW), Comparative Performance Index (CPI), dan Quadrant Analysis Measurement (QAM). Hasil penelitian menunjukkan bahwa BPD NTBS, BMS, serta BCAS menempati kuadran I yang berarti memiliki nilai maqashid syariah dan profitabilitas yang tinggi. Kemudian BTPNS, BACS, serta BSI menempati kuadran II yang berarti memiliki nilai maqashid syariah rendah namun nilai profitabilitas yang tinggi. Selanjutnya BALS, BPDS, serta BJBS menempati kuadran III yang berarti memiliki nilai maqashid syariah dan profitabilitas yang rendah. Terakhir BVS, BMI, serta BSB menempati kuadran IV yang berarti memiliki nilai maqashid syariah tinggi namun nilai profitabilitas yang rendah.Kata kunci: Bank Umum Syariah, Maqashid Syariah Index, dan Profitabilitas
INOVASI PENGELOLAAN PASAR DESA DALAM MENINGKATKAN PENDAPATAN ASLI DESA DI DESA SIDANGSARI KECAMATAN CIMERAK KABUPATEN PANGANDARAN Ilham Maulana; Agus Nurulsyam; Adityawarman Adityawarman
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 6 (2025): Jurnal Sains Student Research (JSSR) Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i6.6131

Abstract

Penelitian ini dilatarbelakangi oleh Inovasi Pengelolaan Pasar Desa Dalam Meningkatkan Pendapatan Asli Desa di Desa Sidangsari Kecamatan Cimerak Kabupaten Pangandaran belum optimal. Adapun tujuan penelitian ini adalah untuk mengetahui inovasi pengelolaan pasar desa dalam meningkatkan pendapatan asli desa di Desa Sindangsari Kecamatan Cimerak Kabupaten Pengandaran. Metode yang digunakan dalam penelitian ini adalah deskriptif analisis. Informan sebanyak 9 orang. Teknik pengumpulan data adalah studi kepustakaan, studi lapangan (observasi dan wawancara) dan dokumentasi. Penulis mengunakan teknik analisis data kualitatif melalui pengolahan data hasil wawancara dan observasi untuk ditarik kesimpulan sehingga dapat menjawab permasalahan dalam penelitian. Berdasarkan hasil penelitian diketahui bahwa Inovasi pengelolaan pasar desa dalam upaya meningkatkan pendapatan asli desa di Desa Sindangsari Kecamatan Cimerak Kabupaten Pangandaran belum berjalan secara optimal. Hal ini terlihat dari beberapa aspek penting, yaitu transformasi pasar tradisional yang masih belum mengalami perubahan signifikan sehingga belum mampu menarik minat pengunjung dan pedagang secara maksimal. Selain itu, pemanfaatan data sebagai dasar pengambilan keputusan juga masih kurang memadai, sehingga inovasi yang diterapkan kurang tepat sasaran dan belum efektif. Sinergitas antar lintas sektoral juga belum berjalan dengan baik, di mana koordinasi dan kerjasama antar instansi terkait masih terbatas dan kurang terintegrasi. Kemitraan strategis dengan berbagai pihak, termasuk pelaku usaha dan masyarakat, pun belum terbangun secara kuat sehingga membatasi potensi pengembangan pasar desa secara menyeluruh. Oleh karena itu pemerintah desa berupaya mendorong transformasi pasar tradisional dengan menghadirkan fasilitas yang lebih modern dan pelayanan yang lebih baik guna meningkatkan daya tarik pasar. Pemanfaatan data secara sistematis juga ditingkatkan berdasarkan perencanaan dan pengambilan keputusan yang didasarkan pada bukti yang akurat. Selanjutnya, melakukan penguatan sinergitas antar lintas sektoral sebagai prioritas dengan cara meningkatkan koordinasi dan membangun forum bersama yang fokus pada pengembangan pasar desa. Melakukan upaya pengembangan kemitraan strategis dengan berbagai stakeholder penting, seperti pelaku usaha, pemerintah, dan masyarakat, perlu diperkuat agar pengelolaan pasar desa dapat berjalan secara berkelanjutan dan inovatif.
Co-Authors Abi Zidan Mahendra Agus Nurulsyam Agus Nurulsyam Suparman Dewi Rosarina Rosidi Putri Femas Aji Saputra Ilham Maulana M. Amrullah Reza P.T Salman Ali Salwa Rahman Nursyabani Septyana Bella Kartika Serly Nisa Ulzanah