Articles
<![CDATA[Perancangan Aplikasi Sederhana untuk Transaksi Harian Koperasi Syariah Berkah Kabupaten Bandung Barat ]]>
<![CDATA[Setiawan Setiawan]]>;
<![CDATA[Bambang Wisnuadhi]]>;
<![CDATA[Ghifari Munawar]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>;
<![CDATA[Dimas Sumitra Danisworo]]>
<![CDATA[ E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 12, No 2 (2021): E-DIMAS ]]>
Publisher : <![CDATA[Universitas PGRI Semarang ]]>
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DOI: 10.26877/e-dimas.v12i2.6483
<![CDATA[Koperasi merupakan jati diri bangsa yang dapat menjadi motor penggerak perekonomian nasional. Namun pada kenyataannya saat ini perkembangan koperasi tidak sesuai dengan harapan. Masyarakat luas menilai koperasi masih berjalam secara konvensional serta kurang profesional di tengah perkembangan teknologi yang sangat pesat. Permasalahan tersebut yang dijumpai di Koperasi Syariah Berkah yang berada di Puri Cipageran Indah 2, Desa Tanimulya, Kecamatan Ngamprah, Kabupaten Bandung Barat, sehingga tim Pengabdian Kepada Masyarakat Politeknik Negeri Bandung tergerak untuk ikut menyelesaikan permasalah tersebut. Peserta program PKM ini adalah pengurus KSB yang berjumlah 6 orang. Metode pelaksanaan kegiatan PKM ada tiga tahap yaitu: tahap persiapan, tahap implementasi, serta tahap monitoring dan evaluasi. Sedangkan waktu pelaksanaan PKM berangsung selama 3 bulan. Hasil dari kegiatan ini berupa aplikasi yang dihibahkan kepada Koperasi Syariah Berkah. Adapun evaluasi terhadap tingkat kepuasan pelaksanaan program menunjukkan bahwa pengurus Koperasi Syariah Berkah merasa puas atas kegiatan yang terlaksana. Selain itu, peserta berharap bahwa kegiatan serupa dapat kembali dilaksanakan demi perbaikan KSB dalam berbagai aspek.]]>
<![CDATA[Perbandingan Return dan Risiko Saham Subsektor Perbankan dengan Subsektor Property Real Estate yang Terdaftar di BEI ]]>
<![CDATA[Ladysa Awala]]>;
<![CDATA[Tjetjep Djuwarsa]]>;
<![CDATA[Dimas Sumitra Danisworo]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i1.2422
<![CDATA[The Indonesia Stock Exchange (IDX) noted the rise investors during 2019. In addition, some of the sector on the market capital shows the rapid development. It can be seen from a stock transactions. However, the developments is not indicate the return and risk of every sector. This research aims to determine differences in return and risk of stock between banking subsector and property, real estate subsector on the period 2019. The data used are secondary data obtained from Indonesia Stock Exchange and Id Investing. The research sample used was of 16 (sixteen) companies stock in the banking subsector and 14 (fourteen) companies stock in the property, real estate. This study used the Mann Whitney Test using SPSS version 24 software as analysis tool. The result of this research shows that there is no significant difference return and risk between banking subsector and property, real estate subsector.]]>
<![CDATA[Pengaruh Non Performing Loan dan BI Rate terhadap Return on Asset Pada Bank Umum ]]>
<![CDATA[Jonathan Darmawan]]>;
<![CDATA[Banter Laksana]]>;
<![CDATA[Dimas Sumitra Danisworo]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i1.2427
<![CDATA[The research aims to know the effect of Non Performing Loan (NPL) and Interest Rate of Bank Indonesia towards Return On Asset (ROA). Population in this research are listed commercial bank on Indonesia Stock Exchange (IDX) period in 2014 – 2018. The sampling of the research was performed using the method of purposive sampling. Obtained by amount sample as much 33 bank from 45 commercial banking company listed on Indonesian Stock Exchange in period 2014 – 2018. Research methodology on this research using associative method with quantitative approachment. Data analysis technique used are multi linear regression using IBM SPSS Statistic 24 for Windows software. The result of the survey encountered that partially Non Performing Loan (NPL) had a negative effects toward Return On Asset (ROA) and significant and Interest Rate of Bank Indonesia had a negative effects toward Return On Asset (ROA) and significant. Simultaneously that Non Performing Loan (NPL) and Interest Rate of Bank Indonesia had a significant effect towards Return On Asset (ROA).]]>
<![CDATA[Pengaruh ITO terhadap NPM pada Perusahaan Makanan dan Minuman di BEI (2013-2018) ]]>
<![CDATA[Nurul Indah Fauziah]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Banter Laksana]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2497
<![CDATA[This research was conducted to test the level of influence of inventory turnover against Net Profit Margin in the companies of food and beverage listed on the IDX period 2013-2018. The objects used in this study are the financial statements of food and beverage companies listed on the IDX period 2013-2018. The population in this study amounted to 26 food and beverage companies and 5 samples were taken using purposive sampling techniques. The type of data used in this study is secondary data obtained from the company's official website. The independent variables used in this study are inventory turnover, whereas for the dependent variables used in this research is the NPM. The data analysis techniques used in this study are descriptive statistics analysis, simple linear regression analysis, and hypothesis testing using the help of SPSS software. The results showed significant supply turnover against NPM with an influence rate of 70,5%.]]>
<![CDATA[Pengaruh CTO dan DAR terhadap ROA pada Perusahaan Industri Dasar dan Kimia di BEI Periode 2014-2018 ]]>
<![CDATA[Novia Wandasari]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Djoni Djatnika]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2504
<![CDATA[This research aims to determine the influence of CTO and DAR to ROA.The population used is the basic and chemical industry companies on IDX for the 2014-2018 period amounted to 58 companies. Sampling withdrawal using purposive sampling technique and there are 13 samples of companies in the basic industry and chemical as samples that are sample of this research. The data used is secondary data from annual report that has been published by the website of each company. The data analysis technique used is the data regresion analysis panel with Eviews software tools version 10. The result show that Cash Turnover does not have a significant effect on ROA, DAR has a negative and significant effect on ROA, as well as Cash Turnover and DAR simultaneously have a significant effect on ROA with R-Square value 68,66%.]]>
<![CDATA[Edukasi Konsep dan Produk Koperasi Syariah pada Kelompok Pengajian Masjid Al-Hikmah Desa Tanimulya Kecamatan Ngamprah Kabupaten Bandung Barat ]]>
<![CDATA[Bambang Wisnuadhi]]>;
<![CDATA[Setiawan Setiawan]]>;
<![CDATA[Ghifari Munawar]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>;
<![CDATA[Dimas Sumitra Danisworo]]>
<![CDATA[ JAST : Jurnal Aplikasi Sains dan Teknologi Vol 4, No 1 (2020): EDISI JUNI 2020 ]]>
Publisher : <![CDATA[Universitas Tribhuwana Tunggadewi Malang ]]>
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DOI: 10.33366/jast.v4i1.1569
<![CDATA[ Islam is the religion with the most adherents in Indonesia, but until now Muslims have not been able to dominate the economy. Economic control has only reached 12 percent by Muslims in Indonesia. Whereas Muslims have a good place for education to be able to start and even apply economic activities practically through the taklim assembly. The speakers at the majelis taklim must start giving material that is economically charged such as the construction of sharia-based cooperatives. To be able to run a sharia cooperative, of course, it must be preceded by an understanding of sharia-based products that might be developed in sharia cooperatives. There are still many study participants at the Al-Hikmah Mosque in Tanimulya Village, Ngamprah District, West Bandung Regency who do not understand the concept of sharia co-operation and also products in sharia cooperatives. To overcome these problems, the Community Service Team of the Politeknik Negeri Bandung provides education on the concepts and products of Islamic cooperatives. There were 20 participants attending the Community Service activities. The method used is lectures and discussions. After completing the activities, a technical evaluation and measurement of understanding are carried out. Through the Wilcoxon Signed Rank Test different results obtained that this activity is very useful because it can increase the understanding of participants. By carrying out these activities it is expected that the Al-Hikmah study group can make the understanding it gets to establish a sharia cooperative. ABSTRAK Islam merupakan agama dengan penganut terbanyak di Indonesia, namun sampai saat ini umat Islam belum bisa mendominasi perekonomian. Penguasaan sektor ekonomi baru mencapai 12 persen oleh Muslim di Indonesia. Padahal umat Islam memiliki wadah pendidikan yang baik untuk bisa memulai bahkan mengaplikasikan kegiatan ekonomi secara praktis yaitu melalui majelis taklim. Para penceramah di majelis taklim harus memulai memberikan materi yang bermuatan ekonomi seperti pembangunan koperasi yang berbasis syariah. Untuk bisa menjalankan koperasi syariah tentunya harus didahului pemahaman terhadap produk berbasis syariah yang mungkin bisa dikembangkan di koperasi syariah. Masih banyak peserta pengajian di Masjid Al-Hikmah Desa Tanimulya, Kecamatan Ngamprah, Kabupaten Bandung Barat yang belum memahami mengenai konsep koeprasi syariah dan juga produk-produk di koperasi syariah. Untuk mengatasi permasalaham tersebut Tim Pengabdian Kepada Masyarakat Politekni Negeri Bandung memberikan edukasi mengenai konsep dan produk-produk koperasi syariah. Peserta yang hadir pada kegiatan Pengabdian Kepada Masyarakat (PKM) ini berjumlah 20 orang. Metode yagn digunakan adalah dengan ceramah dan diskusi. Setelah selesai kegiatan maka dilakukan evaluasi teknis dan pengukuran tingkat pemahaman. Melalui uji beda Wilcoxon Signed Rank Test diperoleh hasil bahwa kegiatan ini sangat bermanfaat karena mampu meningkatkan pemahaman peserta. Dengan Kegiatan Pengabdian Kepada Masyarakat (PKM) melalui ceramah dan diskusi ini diharapkan kelompok pengajian Al-Hikmah dapat menjadikan pemahaman yang diperolehnya untuk mendirikan koperasi syariah.Kata kunci : koperasi syariah; konsep koperasi syariah; produk koperasi syariah]]>
<![CDATA[Analisis Dampak Profitabilitas Terhadap Harga Saham Pada Perusahaan Sektor Infrastruktur ]]>
<![CDATA[Setiawan Setiawan]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Nur'aeni Nur'aeni]]>;
<![CDATA[Alexander Bima Sandra]]>
<![CDATA[ Jurnal Accounting Information System (AIMS) Vol. 4 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Ma'soem ]]>
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DOI: 10.32627/aims.v4i2.126
<![CDATA[Indonesia needs a lot of infrastructures to continue to support its economic growth. This has attracted investors to invest in infrastructure companies. However, companies must show high profitability so that investors are more interested so that the company's shares can continue to rise. This study aims to reveal the effect of profitability on stock prices in infrastructure sector companies in Indonesia. The research method is associative which looks at the pattern of relationships between research variables. Based on data collection, there were 188 observations of companies engaged in the infrastructure sector for the period 2016 to 2018. The data analysis was SEM-PLS. The results reveal that only Earning per Share (EPS) has a significant effect on stock prices. The effect formed is positive with a significance level of below 5%.]]>
<![CDATA[Peran Islamicity Performance Index dalam Meningkatkan Profitabilitas Perbankan Syariah di Indonesia ]]>
<![CDATA[Setiawan Setiawan]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Rani Putri Kusuma Dewi]]>
<![CDATA[ EKONOMI KEUANGAN DAN BISNIS Vol 6, No 1 (2021): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis ]]>
Publisher : <![CDATA[Universitas Sang Bumi Ruwa Jurai ]]>
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DOI: 10.24967/ekombis.v6i1.1142
<![CDATA[Perbankan syariah memiliki karakteristik tersendiri dibanding dengan perbankan konvesional, sehingga diperlukan pengukuran kinerja bank syariah yang dapat memenuhi tujuan hukum Islam (syariah). Saat ini, pengukuran yang sesuai untuk perbankan syariah adalah Islamic Performance Indeks. Tujuan dari penelitian ini adalah untuk mengukur Islamic Performance Indeks pada perbankan syariah di Indonesia dan bagaimana pengaruhnya terhadap profitabilitas yang diproksikan oleh Return on Assets. Dengan demikian penelitian ini dilakukan dengan pendekatan asosiatif untuk melihat pola hubungan variabel bebas dan variabel terikat. Variabel bebas penelitian ini adalah Islamic Performance Indeks yang terdiri dari sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, sedangkan variabel terikatnya adalah Return on Assets (ROA). Sampel penelitian adalah 11 bank umum syariah dengan periode pengamatan selama 2014-2018. Untuk menganalisis data digunakan metode regresi data panel dengan bantuan EViews versi 9. Hasil penelitian menunjukkan bahwa secara parsial hanya variabel Equitable Distribution Rasio yang berpengaruh positif dan signifikan terhadap profitabilitas. Sedangkan secara simultan Islamic Performance Indeks memiliki pengaruh positif yang signifikan terhadap profitabilitas.]]>
<![CDATA[KINERJA KARYAWAN MUSLIM DI KOTA BANDUNG: STUDI PERAN RELIGIUSITAS, KETERIKATAN, DAN KEPUASAN KERJA ]]>
<![CDATA[Setiawan Setiawan]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Rani Putri Kusuma Dewi]]>
<![CDATA[ JMD : Jurnal Riset Manajemen & Bisnis Dewantara Vol. 5 No. 1 (2022): Januari (2022) - Juni (2022) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/jmd.v5i1.987
<![CDATA[Indonesia adalah negara muslim terbesar dan memiliki kesempatan untuk mengembangkan kualitas dan kuantitas sumber daya manusia yang ada. Sebagai tolak ukur dalam dunia kerja, sumber daya manusia dapat dilihat dari kinerjanya. Penelitian bertujuan untuk melihat pengaruh religiusitas, keterikatan kerja, dan kepuasan kerja terhadap kinerja karyawan. Penelitian ini menggunakan pendekatan kuantitatif. Objek penelitian ini adalah karyawan Muslim yang ada di Kota Bandung. Data yang digunakan adalah data primer yang diperoleh melalui kuesioner. Hasil penelitian menunjukkan bahwa kinerja karyawan muslim di Kota Bandung secara langsung dipengaruhi oleh religiusitas dan keterikatan kerja. Sedangkan kepuasan tidak memengaruhi kinerja karyawan. Sedangkan secara tidak langsung, religiusitas berpengaruh terhadap kinerja dengan variabel pemediasinya adalah keterikatan kerja.]]>
<![CDATA[Perbandingan Return dan Risiko Saham Subsektor Perbankan dengan Subsektor Property Real Estate yang Terdaftar di BEI ]]>
<![CDATA[Ladysa Awala]]>;
<![CDATA[Tjetjep Djuwarsa]]>;
<![CDATA[Dimas Sumitra Danisworo]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i1.2422
<![CDATA[The Indonesia Stock Exchange (IDX) noted the rise investors during 2019. In addition, some of the sector on the market capital shows the rapid development. It can be seen from a stock transactions. However, the developments is not indicate the return and risk of every sector. This research aims to determine differences in return and risk of stock between banking subsector and property, real estate subsector on the period 2019. The data used are secondary data obtained from Indonesia Stock Exchange and Id Investing. The research sample used was of 16 (sixteen) companies stock in the banking subsector and 14 (fourteen) companies stock in the property, real estate. This study used the Mann Whitney Test using SPSS version 24 software as analysis tool. The result of this research shows that there is no significant difference return and risk between banking subsector and property, real estate subsector.]]>
