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KAJIAN DAN ADVIS PENYERTAAN MODAL DAERAH PADA PT. LEMBAGA KEUANGAN MIKRO (LKM) GARUT Budiman Budiman; Lilis Sulastri; Agus Joharudin; Rifki Fauza
Komitmen: Jurnal Ilmiah Manajemen Vol 1, No 2 (2020): KOMITMEN : Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v1i2.10459

Abstract

This study was aimed to examine and advise PT. Lembaga Keuangan Mikro (LKM) on capital inclusion adequacy. This study used a quantitative approach by using parametric statistics, and financial report analysis from 2014 to 2018. In this period, the performance of LKM was great. Its asset increased from Rp. 16.40 billion to Rp. 38.37 billion; its credit increased from Rp. 12.16 billion to Rp. 32.60 billion; its savings increased from Rp. 8.53 billion to Rp. 11.28 billion; and its deposits increased from Rp. 11.86 billion to Rp. 17.60 billion. Furthermore, LKM also has good key performing indices. The Capital Adequacy Ratio (CAR), Productive Asset Quality (PAQ), Non-Performing Loan, Cash Ratio, Operating Expense Ratio, (OER), Return on Asset, and Loan to Deposit Ratio (LDR) are all within healthy limits. This brings a good consequence in improving realization need in capital injection from the owner. As to increase PT. LKM performance, the government is suggested to give a  capital at least 1 billion Rupiah.
Profit Management and Islamic Business Ethics Budiman Budiman
International Journal of Islamic Khazanah Vol. 10 No. 2 (2020): IJIK
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijik.v10i2.12032

Abstract

Financial reports are important elements in economics, so that a rule is formed in the financial reporting process called General Accepted Accounting Principles (GAAP). The aim is to unify financial reporting and financial reporting for each business entity in a country to facilitate the auditing process for fairness in reporting. This study will discuss earnings management in terms of Islamic ethics. The research method uses the literature review method concerning Islam's references and matters relating to profit management and Islamic business ethics. In this study, it can be seen that the behavior of a manager towards profit management by manipulating profit figures on paper is not following what is instructed by Islamic teachings and the basic laws of various types of muamalah are permissible until arguments are found that prohibit them.
Hutanomics: Digital Economy Innovation for Strengthening Forestry Economic Resource Management Budiman Budiman
International Journal of Artificial Intelligence Research Vol 6, No 1.1 (2022)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.218 KB) | DOI: 10.29099/ijair.v6i1.335

Abstract

This research trying to explains the management of the nation's economic development based on preserving the environment, which is the forest. This is because economic development has always been identified with environmental damage, including deforestation. As one of the countries with the largest tropical rainforest globally, Indonesia is automatically one of the focuses on its economic development is utilizing existing forestry resources. This causes a massive deforestation process, so the international community pressures Indonesia by accusing Indonesia of being one of the world's countries that cause climate change. Therefore, currently, the Government of Indonesia has established a Green Economy Development Program to overcome the problem of climate change caused by economic activities. The idea of Green Economic Development is essential to discuss because of the nation's priority for strong economic growth and sustainable development. One form of green economic development is to introduce the hutanomics concept, a concept of economic development management that is harmonized and based on the interests of forests and nature, which the author has adopted as the theme of this research. With a qualitative approach, the descriptive method, the researcher explains the management of the nation's economic development based on preserving the environment, which is the forest. Research findings show that economic development does not always have to come at the expense of the environment like deforestation. One of the concepts introduced is Hutanomics (Forest Economic), a management concept of economic development by aligning economic interests with the interests of forests and nature. Environmental impact analysis is critical to Hutanomics because it involves the claims of nature and the necessity of a collaboration between the government, the corporate world, and the community, each with their own functions