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All Journal International Journal of Islamic Khazanah Komitmen : Jurnal Ilmiah Manajemen
Budiman Budiman
UIN Sunan Gunung Djati Bandung
Religion Humanities Economics, Econometrics & Finance Public Health Social Sciences

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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 | Full PDF (362.949 KB) | 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.
Co-Authors Joharudin, Agus Lilis Sulastri Rifki Fauza