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ANALISA E-CONOMY DI ASEAN (Studi Komparatif di Enam Negara ASEAN) Jati Imantoro; Karnila Ali
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 2, No 2 (2019): November
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1268.112 KB) | DOI: 10.24127/jf.v2i2.453

Abstract

This study aims to analyze the development of e-conomy in ASEAN in terms of population use, capitalization value, e-conomy growth, consumer motivation in internet use, and fintech. This research uses descriptive qualitative by using comparative and qualitative methods, namely comparing a debate and analyzing data and matters relating to the numbers used to analyze the problem being carried out. The sample in this study was six ASEAN countries containing Thailand, Vietnam, Singapore, Indonesia, Philippines and Malaysia. E-conomy is getting faster and faster, faster and faster can make money through the internet, growth opportunities outside Metros, and Financial Technology using the era of disruption. Keywords: E-conomy, ASEAN, Financial Technology, Growth
PENGARUH IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABLITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Pada SKPD Kabupaten Lampung Timur) FIKA MUDRIKAH; KARNILA ALI
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 3, No 2 (2020): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v3i2.535

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Implementasi Standar Akuntansi Pemerintah dan Kualitas Laporan Keuangan terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Komitmen Organisasi sebagai variable moderasi (studi kasus pada SKPD Kabupaten Lampung Timur). Populasi dalam penelitian ini adalah SKPD Kedinasan Kabupaten Lampung Timur yang berjumlah 17 Dinas. Teknik pengambilan sampel menggunakan metode purposive sampling untuk dinas atau organisasi pada Pemerintah Daerah yang bertanggung jawab kepada Kepala Daerah dalam rangka penyelenggaraan pemerintahan di daerah, sampel penelitian ini berjumlah 9 Dinas dengan jumlah responden 55. Penelitian ini menggunakan pendekatan kuantitatif. Data dianalisis menggunakan SPSS versi 20. Model analisis data yang digunakan adalah persamaan regresi  linier sederha dan uji interaksi. Hasil penelitian ini menunjukan bahwa (1) implementasi standar akuntansi pemerintah tidak berpengaruh terhadap akuntabilitas kinerja instansi pemerintah, (2) kualitas laporan keuangan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah (3) komitmen organisasi sebagai variable moderasi dapat menghubungkan antara  implementasi standar akuntansi pemerintah dan kualitas laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah.The purpose of this study was to determine the effect of implementation of government accounting standards and quality of financial reports on accountability of performance of government agencies with organizational commitment as a moderating variable (case study on SKPD of East Lampung Regency). The population in this study was the SKPD Departments in East Lampung Regency, totaling 17 Departments. The sampling technique uses a purposive sampling method for the service or organization at the Regional Government responsible to the Regional Head in the context of administering the government in the region. The sample of this research is 9 Departments.  Data analysis models used are simple linear regression equations and interaction tests. The results of this study indicate that the implementation of government accounting standards does not affect the accountability of the performance of government agencies, while the quality of financial statements affect the performance of government agencies. Organizational commitment as a moderating variable can link between the implementation of government accounting standards and the quality of financial statements with the accountability of the performance of government agencies.
ANALISIS LAJU PERTUMBUHAN, EFEKTIVITAS, KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN DALAM PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA METRO Elli Fitriyani; Nedi Hendri; Karnila Ali
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 4, No 1 (2021): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v4i1.599

Abstract

 The Indonesian government enforces a regional autonomy policy with the aim of making it easier for local governments to regulate their regional affairs independently. Metro City is one of the regions that implements its regional policy. One of the biggest potentials that Metro City has in financing regional expenditures comes from local taxes which are expected to be able to provide the largest contribution to Regional Original Revenue.This study aims to determine the rate of growth, the level of effectiveness of hotel and restaurant taxes and their contribution to local revenue in Metro City. This research uses a descriptive qualitative approach. Data obtained by conducting interviews, literature review and documentation. The data analysis technique uses growth rate analysis, effectiveness analysis, and contribution analysis. Based on the research results, the average hotel tax growth rate from 2016-2020 is said to be unsuccessful, while for restaurant tax it is said to be less successful. The average hotel and restaurant tax effectiveness in 2016-2020 with very effective criteria, and for the average level of hotel and restaurant tax contribution to PAD from 2016-2020 with very less contributing criteria.Keywords: Hotel Tax, Restaurant Tax, Regional Original Revenue. 
RISIKO DAN PENGEMBALIAN HASIL PADA INVESTASI DEPOSITO MUDHARABAH BANK SYARIAH Nur Wahyu Ningsih; Karnila Ali
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 4, No 1 (2021): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v4i1.589

Abstract

The research objective is to determine the risk of mudharabah deposit investment in Islamic banking measured by the VaR approach and to determine the rate of return on bank investment using mudharabah bank deposit funds measured by the RAROC approach. This type of research is a quantitative study and uses the VaR and RAROC measurement techniques. It is indicated that long-term investment using mudharabah deposits is more risky than short-term investments, this is indicated by the level of change in monthly returns that fluctuates significantly. But customers prefer long-term investments in mudharabah deposits marked by the amount of 12-month deposit funds that reach 35.63% of the total mudharabah deposit funds managed by the bank. This indicates that the customer chooses a long-term risk in order to get the maximum benefit. Risk Adjusted Return On Capital (RAROC) analysis describes the level of income earned by Islamic banks that has been adjusted to the risks that will occur, this shows that the income earned by the bank has not been able to cover the possible potential losses that will occur. The RAROC result shows the following figures for each year 20, -19, -4. The RAR value shows a positive overall number, which indicates that the bank is considered capable of controlling risks that can erode bank capital.
PENGARUH PELAYANAN DAN DAYA TARIK PRODUK TERHADAP KEPUASAN NASABAH KREDIT UMUM BANK EKA BUMI ARTHA KOTA METRO Karnila Ali
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 1, No 1 (2018): April
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v1i1.289

Abstract

Method used in this research was explanatory survey. It was a quantitative research with service, product appeal, and customer satisfaction as the object. The research population was Eka Bumi Arta Bank Metro City customers with a total sample of 80 customers taken by accidental sampling technique. The decision making of the analysis-based research result was using multiple linear regression analysis. The research is to analyze the effect of service and product appeal on satisfaction of general credit customers at Eka Bumi Artha Bank Metro City. It was a descriptive qualitative research, a research procedure that produces descriptive data based on the result of quantitative analysis of research variables. Data collection techniques used were interview, documentation, and questionnaire. Analytical tool used was data quality analysis and multiple linear regression analysis. The conclusion is that the service analysis result has a significant effect on customer satisfaction. Product appeal has a significant effect on customer satisfaction. In addition, Service and Product Appeal simultaneously have a significant effect on customer satisfaction. It can be said that the independent variables have a positive and significant effect on customer satisfaction based on these results. Keywords : Service, Product Appeal, Customer Satisfaction.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN PERTANGGUNGJAWABAN BENDAHARA PENGELUARAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KOTA METRO Karnila Ali; Fitriani Fitriani
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 5, No 1 (2022): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v3i2.528

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Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Sumber Daya Manusia, Pendidikan Dan Pelatihan, Disiplin Kerja dan Ketersediaan Fasilitas Terhadap Ketepatan Waktu Penyampaian Laporan Pertanggungawaban Bendahara Pengeluaran Di Satuan Kerja Perangkat Daerah Kota Metro. Populasi dalam penelitian ini adalah Satuan Kerja Perangkat Daerah (SKPD) Kota Metro. Sampel penelitian ini diperoleh dari Bendahara Pengeluaran, Bendahara Pembantu Pengeluaran dan PPK SKPD, maka didapat  responden sebanyak 30 orang responden. Data dikumpulkan dengan menyebarkan langsung kuisioner kepada responden yang bersangkutan. Teknis analisis data yang digunakan adalah regresi linier berganda dengan bantuan SPSS 20. Hasil penelitian menunjukkan bahwa Sumber Daya Manusia tidak berpengaruh Positif terhadap Ketepatan Waktu Penyampaian Laporan Pertanggungjawaban Bendahara Pengeluaran. Sedangkan Pendidikan dan Pelatihan, Disiplin Kerja serta Ketersediaan Fasilitas Berpengaruh Positif Terhadap Ketepatan Waktu Penyampaian Laporan Pertanggungjawaban Bendahara Pengeluaran Satuan Kerja Perangkat Daerah (SKPD) Kota Metro.  The purpose of this study was to analyze the influence of Human Resources, Education and Training, Work Discipline and Availability of Facilities on the Timeliness of Delivering Accountability Reports of Expenditure Treasurers in Metro City Regional Work Units. The population in this study is the Metro City Regional Work Unit (SKPD). The sample of this research was obtained from the Expenditure Treasurer, the Assistant Treasurer of Expenditure and the PPK SKPD, so that the respondents were 30 respondents. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS 20. The results showed that Human Resources did not have a positive effect on the Timeliness of Submitting the Accountability Treasury Report. Meanwhile, Education and Training, Work Discipline and Availability of Facilities Have a Positive Effect on the Timeliness of Submitting Accountability Reports for the Expenditure of the Regional Work Units (SKPD) of Metro City.
Forecasting Analysis of Share Price Index in Construction Companies Registered in Indonesia Stock Exchange 2015-2019 Karnila Ali
Journal of Economics Research and Social Sciences Vol 5, No 1: February 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jerss.v5i1.11044

Abstract

Stock is one of the investment instruments that many investors choose, both short and long term. Meanwhile, the stock price index is an essential indicator for investors deciding whether to buy, sell, or hold the stock. This study aims to determine what methods are suitable for predicting the Stock Price Index of Construction Companies Listed on the Indonesia Stock Exchange in 2015-2019. By selecting a model that matches the existing time series data, to evaluate the results of the forecasting, the researcher uses a measure of accuracy with Mean Absolute Percentage Error (MAPE), Mean Absolute Deviation (MAD), and Mean Squared Deviation (MSD). This type of research is a quantitative study with a research population of 16 companies listed on the Indonesia Stock Exchange. Only four samples were used that fit the specified criteria, and only five years of research were conducted, namely in 2015 to 2019. data can be seen from historical data or actual data and tested using Minitab software version 19. The results showed that Double Exponential Smoothing (Holt's) and Double Moving Average Method could be used to forecast the Construction Company Stock Price Index. Obtaining the smallest error value of the four construction companies, namely WSKT company with MAPE = 7.3, MAD = 148.8, and MSD = 40506.0 for the Holt'sand MAPE method = 5.3, MAD = 110.1, and MSD = 22006.9 for the Double Moving Average method.
ANALISIS TINGKAT RISIKO KEBANGKRUTAN PERUSAHAAN MENGGUNAKAN MODEL ALTMAN Z-SCORE MODIFIKASI PADA BANK UMUM SWASTA NASIONAL NON DEVISA YANG TERDAFTAR DI BURSA EFEK INDONESIATAHUN 2016-2018 Karnila Ali; Nani Septiana; Rangga Aditya
DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan Vol 4, No 2 (2018): Jurnal Dinamika
Publisher : DINAMIKA: Jurnal Manajemen Akuntansi, Bisnis dan Kewirausahaan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ujuan penelitian ini adalah untuk mengetahui tingkat risiko kebangkrutan menggunakan model Altman Z-Score dapat pada perusahaan perbankan non devisa yang terdaftar di BEI. Adapun Jenis dalam penelitian ini adalah studi kasus pada Bank Umum Swasta Nasional Non Devisa yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Teknik sampling yang digunakan adalah purposive sampling, yaitu pengambilan sampel dengan menggunakan kriteria tertentu. Teknik pengumpulan data menggunakan metode dan teknik Studi Kepustakaan (Library Research). Teknik analisis Altman z-score modifikasi menggunakan beberapa rasio yaitu: Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Taxes to Total Assets, dan Market Value of Equity to Book Value of Debt. Kesimpulannya, hasil penelitian menggunakan model Altman Z-Score pada perusahaan perbankan umum swasta non devisa yang terdaftar di BEI 2016-2018, menyimpulkan bahwa dari 23 perusahaan yang dijadikan sampel 9 perusahaan mendapatkan penilaian buruk sedangkan 14 perusahaan lainnya dinyatakan sehat.
PENGARUH TAYANGAN TELEVISI, CELEBRITY ENDORSEMENT, TERHADAP CITRA MEREK (BRAND IMAGE) KOSMETIK MAYBELLINE Karnila Ali
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 13 No 1 (2021): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v13i1.224

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Cosmetics can already be regarded as a necessity which will further determine its consumption choices with a variety of cosmetic brands both domestically and abroad. Consumers make considerations based on the brand's image, product prices, product quality, and others.The purpose of this study to determine television advertising impressions affect the Maybellien cosmetics brand image, to find out celebrity endorsement affect maybellien cosmetics brand image and to find out between television advertisement shows and celebrity endorsements simultaneously affect the brand image Maybelline cosmetics . This research method is quantitative. The technique used in data collection in this study used observation, interview and questionnaire techniques. Then in analyzing data using quantitative methods, i.e. the data collected is then analyzed. After the data is collected, then the data is analyzed using multiple regression analysis and processed using SPSS. Based on data analysis using SPSS, the conclusions of television commercials and celebrity endorsement impressions simultaneously / simultaneously affect the brand image of Maybelline Cosmetics in Management students of the Faculty of Economics and Business, University of Muhammadiyah Metro University. Abstrak Kosmetik sudah bisa dikatakan sebagai kebutuhan yang selanjutnya akan menentukan pilihan konsumsinya dengan berbagai merk kosmetik baik dalam negeri maupun luar negeri. Konsumen membuat pertimbangan berdasarkan citra merek, harga produk, kualitas produk, dan lain-lain. Tujuan penelitian ini untuk mengetahui pengaruh tayangan iklan televisi terhadap citra merek kosmetik Maybellien, mengetahui pengaruh endorsemen selebriti terhadap citra merek kosmetik maybellien, dan untuk mengetahui antara tayangan iklan televisi dan celebrity endorsement secara simultan mempengaruhi citra merek kosmetik Maybellien. Metode penelitian ini adalah kuantitatif. Teknik yang digunakan dalam pengumpulan data dalam penelitian ini menggunakan teknik observasi, wawancara dan angket. Kemudian dalam menganalisis data dengan menggunakan metode kuantitatif, yaitu data yang terkumpul kemudian dianalisis. Setelah data terkumpul, selanjutnya data tersebut dianalisis dengan menggunakan analisis regresi berganda dan diolah menggunakan SPSS. Berdasarkan perhitungan Uji t, maka kesimpulan iklan televisi dan tayangan celebrity endorsement secara simultan berpengaruh signifikan dan positif dalam meningkatkan variable dependent brand image kosmetik Maybelline. Dari hasil perhitungan Uji f yang diperoleh bahwa tayangan iklan televisi dan celebrity endorsement berpengaruh signifikan terhadap citra merek pada mahasiswi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Metro.
Pengaruh Inflasi Nilai Tukar Rupiah Dan Harga Emas Dunia Terhadap Indeks Harga Saham Pertambangan PadaBursa Efek Indonesia (Periode Tahun 2016-2018) Karnila Ali; Dick Ratna Sari; Rosydalina Putri
Jurnal Bisnis Darmajaya Vol 5, No 2 (2019): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.527 KB) | DOI: 10.30873/jbd.v5i2.1591

Abstract

Penelitian ini di latarbelakangi oleh harga saham yang merupakan sebuah tolak ukur dari perubahan ekonomi  yang di sebabkan oleh faktor makro ekonomi.  tujuan penelitian ini untuk mengetahui pengaruh inflasi, nilai tukar rupiah dan harga emas dunia terhadap indeks harga saham sektor pertambangan. Dalam penelitian ini menggunakan data sekunder yaitu data yang diperoleh dari sumber kedua atau sumber tidak langsung dikumpulkan dengan metode explanatory research dan teknik pengumpulan sampel berupa laporan data bulanan dari tiap variabel sebanyak 36 bulan. Pengujian persyaratan instrumen yang digunakan Uji Data Panel (Time Series Cross Section), Uji parsial (uji t), Uji simultan (uji f), dan uji koefisien determinasi (R2). Sebagai pengujian persyaratan analisis, teknik analisis data, dan pengujian hipotesis yang digunakan adalah analisis Eviews 9. Berdasarkan hasil penelitian dengan menggunakan analisis regresi linier berganda diperoleh inflasi tidak berpengaruh positif dan signifikan terhadap harga saham, nilai tukar rupiah berpengaruh positif dan signifikan terhadap harga saham dan harga emas dunia berpengaruh positif dan signifikan terhadap harga saham. Kata Kunci — Inflasi, nilai tukar rupiah, harga emas dunia dan indeks harga saham.