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All Journal Jurnal Bisnis Jurnal Manajemen dan Keuangan International conference on Information Technology and Business (ICITB) Prosiding Seminar Nasional Darmajaya Bantenese Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Delli Maria
Jurusan Akuntansi – Fakultas Ekonomi dan Bisnis Informatics & Business Institute Darmajaya Jl. Z.A Pagar Alam No.93 Bandar Lampung Indonesia 35142 Telp: (0721)-787214 Fax (0721) -700261
Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN BOND RATING DI INDONESIA (ANALYSIS INFLUENCE OF FINANCE RATIO TO CHANGE OF BOND RATINGIN INDONESIA) Maria, Delli
Jurnal Manajemen dan Keuangan Vol 6, No 2 (2008): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

Globalization era in this time, openness of information represent matter which is very support growth of corporate world. Various analysis done for the reduce of risk. And financial statement represent one of the correct analysis object to assess efficacy of company and can be made by consideration in course of decision making of invesment. This research aim to study how far finance ratio analysis which contained by financial statement a company have an effect on to change of pertinent Bond Rating company. So that hypothesis to test in this research relate to there is or do not it influence of finance ratio from (indepandent variable) to change Bond Rating ( depandent variable) in Indonesia. Analysis which is used in this research is analyse simple regretion and analysis of doubled regretion. From seven independent variable which weared, result of which is obtained in research show that Timed Interest of Earned Ratio ( TIER), Current Ratio (CuR), Cashflow To Debt Ratio (CFDR), Operating Profit Margin (OPM), and Return On Asset (ROA) by self have an effect on positively signification to change of Bond Rating in Indonesia, at level < 5%. While Debt Ratio (DR) and Debt Equity Ratio (DER), having an effect on negativity of signification to change of Bond Rating. And by simultan monetary ratio which deputized by Timed Interest Earned Ratio (TIER), Current Ratio (CuR), Cashflow To Debt Ratio (CFDR), OpeRating Profit Margin ( OPM), and Return On Asset (ROA), Debt Ratio (DR) and of Debt Equity Ratio to (DER), having an effect on signifikan to change of Bond Rating in Indonesia with contribution 80.8%.Key Word : Bond Rating and Financial Ratio
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA BANDAR LAMPUNG Maria, Delli
Jurnal Bisnis Darmajaya Vol 1, No 1 (2015): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

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Abstract

This study aims to prove the effect of the modernizing tax administration system with the level of compliance of employers  Tax Service Office ( KPP ) Primary area of ​​Bandar Lampung . The study was conducted at the Tax Service Office ( KPP ) Primary area in Bandar Lampung , Teluk Betung , Tanjung Karang and  Kedaton. The method used in this research is descriptive qualitative method and verification approach . Questionnaires distributed to the Taxable Person ( PKP ) are listed in the Tax Service Office ( KPP ) Primary area in Bandar Lampung . Hypothesis testing techniques performed using the t test . The results show the implementation of the modernization of the tax administration system in Tax Service Office (KPP) in Bandar Lampung significant effect on the level of compliance Taxable Person with the positive direction of the relationship . This suggests that the higher the modernization of the tax administration system provided by the Tax Service Office ( KPP ) and will increase compliance Taxable Person ( PKP ) in paying the taxesKeywords : Systems Administration Modernization , Tax Taxable , Tax Compliance
Improving Financial Performance to Social Disclosure of Sharia Bank Performance Based on Islamic Social Reporting Index Maria, Delli; Meiliana, Reva
Prosiding International conference on Information Technology and Business (ICITB) 2017: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 3
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

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This study aims to examine the role of Social Banking Performance Disclosure to improve the financial performance of sharia banks. This study uses a sample of Sharia Commercial Banks in Indonesia that publishes annual report. Hypothesis testing using simple regression with 95% confidence level. The main variables used in this study consist of six disclosure themes with ISR index, ie funding and investment, products and services, employees, community, environment, and corporate governance. The results of this study indicate the Disclosure of Funding and Investment, Products and Services, Employees and Society has no effect on the Financial Performance of Sharia Commercial Banks in Indonesia. While the disclosure of the Environment and the Manpower Statement of the Company has a significant and significant impact on the Financial Performance of Sharia Commercial Banks in Indonesia.Keywords: Bank Syariah Financial Performance, and Islamic Social Reporting Index.
PENINGKATAN KINERJA BANK SYARIAH DI INDONESIA MELALUI PENERAPAN GOOD CORPORATE GOVERNANCE Agustina, Fitri; Maria, Delli
Prosiding Seminar Nasional Darmajaya Vol 1 (2017): SEMNAS IIB DARMAJAYA
Publisher : Prosiding Seminar Nasional Darmajaya

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Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris, apakah penerapan good corporate governance dapat meningkatkan kinerja Maqosid Syariah pada perbankan syariah di Indonesia. Sampel penelitian dipilih dengan menggunakan metode Purposive Sampling, diperoleh delapan Bank Umum Syariah, diantaranya Bank Muamalat Indonesia, BRI syariah, BNI syariah, Mega Syariah, BCA syariah, Panin Syariah, Bukopin syariah dan Mandiri Syariah. Pengujian hipotesis menggunakan SPSS 21 dengan tingkat kepercayaan 95%. Hasil penelitian ini menunjukkan Rangkap Jabatan Dewan Pengawas Syariah dan Dewan Komisaris Independen berpengaruh signifikan terhadap kinerja maqasid syariah, sedangkan Dewan Komisaris, Dewan Pengawas Syariah, Komite Audit, dan Rapat Komite Audit Tidak berpengaruh signifikan dalam meningkatkan kinerja Maqosid Syariah di Indonesia.Kata Kunci: corporate governance, kinerja maqosid syariah
MENGEMBANGKAN DAN MEMVALIDASI INSTRUMEN HAMBATAN PENERAPAN TOTAL QUALITY MANAGEMENT PADA USAHA MIKRO KECIL MENENGAH Aziz, RZ. Abdul; Maria, Delli; Wibaselppa, Anggawidia; Rahayu, Sri
Prosiding Seminar Nasional Darmajaya Vol 1 (2017): SEMNAS IIB DARMAJAYA
Publisher : Prosiding Seminar Nasional Darmajaya

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Abstract

Dalam era persaingan global para pelaku UMKM harus selalu meningkatkan kualitas produk maupun layanannya. Peningkatan ini akan berdampak langsung terhadap kinerja mereka. Berdasarkan studi literatur Total Quality Management (TQM) adalah alat yang sangat kompetitif dalam meningkatkan kualitas mutu produk atau layanan. Namun, dalam proses penerapannya pada UMKM para manajer/praktisi sering menghadapi hambatan dan kendala. Tujuan dari penelitian ini yaitu untuk mengembangkan dan memvalidasi instrumen hambatan dalam penerapan TQM pada UMKM. Terdapat 30 instrumen hambatan yang sering ditemukan dan dihadapi oleh pelaku usaha UMKM manufkatur maupun jasa. Pengumpulan data dilakukan dengan penyebaran kuesioner pada UMKM di Indonesia. Dari hasil penelitian ini didapatkan bahwa 30 instrumen hambatan yang di uji adalah sangat valid dan reliabel untuk digunakan pada penelitian TQM di UMKM.Kata Kunci : Hambatan, Total Quality Management, UMKM
THE OBSTACLES ANALYSIS IN THE IMPLEMENTATION OF TOTAL QUALITY MANAGEMENT ON THE MSMES PERFORMANCE IN INDONESIA Wibaselppa, Anggawidia; Aziz, R Z Abdul; Maria, Delli
Prosiding International conference on Information Technology and Business (ICITB) 2018: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 4
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

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Abstract

The MSME must always improve the quality of their products and services in the global competition era. The achieving a performance in an organization can be seen from the organization objectives. It can be measured by quantitative or qualitative method. Total Quality Management (TQM) is a very competitive tool in improving the quality of products or services from MSMEs. This research was conducted by taking research places in MSMEs in Indonesia, especially in Lampung and Surabaya Provinces. The purpose of this study was to find out and analyze the influence of the constraints that MSMEs faced on performance. This type of research was quantitative. The populations in this study were all MSMEs in Lampung and Surabaya Provinces. The sampling technique was probability sampling. Research data was collected using documentation, questionnaires and literature study. Data analysis techniques were factor analysis and multiple linear regression with the help of SPSS data processing. The results of the study showed the resistance variables formed from latent attributes. They are two factor variables. Obstacle factor variables had proven that they have a positive and significant relationship to financial and non-financial performance, but in the partial test, it proved that only two factors had a significant positive relationship to performance with a 95% confidence level.                                          Keyword: Obstacles, Organizational Performance, Total Quality Management, Micro Small and Medium Enterprises (MSMEs)
PENGARUH SEVERITY, ASSETS RETRENCHMENT KEBERHASILAN CORPORATE TURNAROUND PADA PERUSAHAAN PERBANKAN YANG MENGALAMI POTENSI FINANCIAL DISTRESS Meiliana, Reva; Ramadhaniyah, Rieka; Yeni Siregar, Nolita; Maria, Delli
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.746

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh severity dan asset retrenchment terhadap keberhasilan corporate turnaround pada perusahaan perbankan yang mengalami financial distress. Penelitian ini menggunakan teknik purposive sampling untuk memilih 45 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2019-2022, menghasilkan 180 data observasi. Teknik analisis data menggunakan analisis regresi logistik untuk menguji hubungan antara variabel-variabel yang diteliti. Hasil penelitian menunjukkan bahwa severity dan asset retrenchment secara signifikan tidak berpengaruh terhadap keberhasilan corporate turnaround. Simpulan, Severity dan asset retrenchment tidak memiliki pengaruh signifikan terhadap keberhasilan corporate turnaround pada perusahaan perbankan yang mengalami financial distress di Bursa Efek Indonesia pada periode 2019-2022. Hal ini menunjukkan bahwa faktor lain mungkin lebih menentukan dalam keberhasilan upaya turnaround perusahaan perbankan. Kata Kunci: Keberhasilan Turnaround, Financial Distress, Severity, Asset Retrenchment
Menumbuhkan Budaya Positif di Sekolah Dasar Melalui Sosialisasi Stop Bullying Rahayu, Sri; Meiliana, Reva; Siregar, Nolita Yeni; Ramadhaniyah, Rieka; Maria, Delli; Yuniwati, Yuniwati; Darmawan, Jaka
BANTENESE : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025): Bantenese: Jurnal Pengabdian Masyarakat
Publisher : Pusat Studi Sosial dan Pengabdian Masyarakat Fisipkum Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ps2pm.v7i1.10575

Abstract

Bullying merupakan salah satu permasalahan sosial yang berdampak negatif terhadap perkembangan psikologis dan kualitas sumber daya manusia (SDM) sejak usia dini. kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran siswa, guru, dan orang tua mengenai bahaya bullying serta memberikan pemahaman mengenai upaya pencegahan dan penanganannya. Lokasi  Kegiatan dilakukan di SDN 1 dan SDN 5 Padang Cermin, Kabupaten Pesawaran.  Metode yang digunkan sosialisasi interaktif, pemutaran video edukatif, diskusi kelompok, dan pembagian leaflet edukatif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap bentuk-bentuk bullying seperti fisik, verbal, sosial, dan daring, serta dampak negatifnya terhadap psikologis korban dan pelaku. Pentingnya peran lingkungan sekolah dan keluarga dalam menciptakan suasana yang aman dan mendukung. Diharapkan kegiatan ini dapat menjadi langkah awal dalam membentuk karakter siswa yang berempati, toleran, dan mampu membangun relasi sosial yang sehat.
Co-Authors Aziz, RZ. Abdul Jaka Darmawan Meiliana, Reva Meiliana, Reva Mochammad Imron Awalludin Nolita Yeni Siregar, Nolita Yeni Ramadhaniyah, Rieka SRI RAHAYU Wibaselppa, Anggawidia Yeni Siregar, Nolita Yuniwati Yuniwati, Yuniwati