Articles
<![CDATA[Reconstruction of Murabahah Contract Schemes in Sharia Banking ]]>
<![CDATA[Apriwandi]]>;
<![CDATA[Paulus Sugianto Yusuf]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 1 No. 1 (2021) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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<![CDATA[The high level of margin in murabahah financing makes people perceive that this financing is more expensive than credit financing at conventional banks. Some other people also still think that Islamic banking is not fully sharia. The purpose of this study is to evaluate the development and practice of murabahah financing in Islamic banking today and then offer two alternatives so that Islamic bank financing products can compete competitively with credit products at conventional banks. The two alternatives offered are related to the pricing scheme and method along with the margin in this financing. This paper is a conceptual study by observing and analyzing information related to sharia banking products. In connection with the concepts or ideas presented in this paper, it contains theories and or interpretations of concepts in different ways and according to the purpose of the paper. This paper can provide a new understanding of the steps that Islamic banking needs to take to attract public interest and reach a wider range of consumers.]]>
<![CDATA[Analisis Persepsi Peternak Indonesia Menuju Usaha Peternakan Berkelanjutan melalui Korporatisasi Peternak ]]>
<![CDATA[Eriana Kartadjumena]]>;
<![CDATA[Aida Wijaya]]>;
<![CDATA[Andina Nur Fathonah]]>;
<![CDATA[Erly Sherlita]]>;
<![CDATA[Apriwandi]]>;
<![CDATA[Debbie Christine]]>
<![CDATA[ Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v6i2.696
<![CDATA[The commitment of the Government of Indonesia in developing the livestock sector that focuses on business management that is environmentally friendly, pays attention to social conditions and is carried out with good governance needs to be supported by all stakeholders. One of them is the readiness and understanding of farmers in Indonesia to develop sustainable businesses through the corporatization of farmers that focuses on environmental, social and governance activities. This study aims to determine the perception of Indonesian farmers in developing sustainable livestock business through breeder corporatization that focuses on environmental, social and governance activities. The study was conducted on 49 respondents from Indonesian farmers through distributing questionnaires in the form of statements of understanding on environmental, social and governance issues towards sustainable livestock business through livestock corporatization. The results of this study indicate that Indonesian farmers have relatively understood sustainable activities that focus on environmental, social and governance issues. In addition, farmers through cooperatives as a form of breeder corporatization are relatively ready to implement, anticipate impacts and understand the control of sustainable livestock activities. However, farmers' understanding is still limited regarding the extent to which cooperatives are obligated to implement sustainability activities. Therefore, intensive socialization is still needed to get support from all levels of society in implementing sustainability activities in Indonesia.]]>
<![CDATA[Apakah Umpan Balik dan Insentif masih Penting Bagi Karyawan non Manajemen? (Studi Laboratori Eksperimen) ]]>
<![CDATA[Apriwandi Apriwandi]]>
<![CDATA[ Jurnal Ilman: Jurnal Ilmu Manajemen Vol. 6 No. 1 (2018) ]]>
Publisher : <![CDATA[Jurnal Ilman: Jurnal Ilmu Manajemen ]]>
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<![CDATA[this study examines whether financial incentives and feedback types have an influence on commitment and self-efficacy in improving performance through task motivation. Another thing that researchers observe is to investigate whether valid predictions use lower level employees. Participants of this experiment were 84 students of Faculty of Economics and Business Universitas Gadjah Mada. The results of this experimental study found that performance and reward feedback had no effect on the dimensions of commitment and self-efficacy in lower level employees. Performance feedback is negatively related to three dimensions of commitment and self-efficacy, while performance-based rewards are positively associated with one dimension of normative commitment. In addition, insignificant motivation relates to two of the three dimensions of commitment and self-efficacy. Significant normative commitment is positively related to the motivation of lower-level employee tasks. The implications of this study illustrate that control mechanisms do not work to increase employee commitment and self-efficacy and increase employee motivation. As well as the design of incentives and feedback can not improve employee performance]]>
<![CDATA[PENGARUH PELATIHAN TERHADAP SIKAP KERJA, SIKAP TERHADAP PERUBAHAN DAN KINERJA PETERNAK (Studi Pada Peternak Se-Indonesia) ]]>
<![CDATA[Apriwandi Apriwandi]]>
<![CDATA[ BISMA: Jurnal Bisnis dan Manajemen Vol 15 No 3 (2021) ]]>
Publisher : <![CDATA[Jurusan Manajemen Fakultas Ekonomi dan Bisnis ]]>
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DOI: 10.19184/bisma.v15i3.27331
<![CDATA[This study aims to explore the relationship between work attitudes, including attitudes This study aims to explore the relationship between attitude towards work and attitudes towards change and work achievement and explore how the training pattern and technical guidance stimulate work values and work attitudes of farmers in Indonesia. The samples in this study were those involved in the livestock industry in Indonesia, i.e., breeders, veterinarians, and staff of the Ministry of Agriculture (Head of the Center for Livestock Research and Development) that consisted of 220 respondents. The study results provide evidence of a positive relationship between work attitudes and attitudes towards change as indicated by an increase in work value (work achievement). Thus, cost accounting training for farmers can improve work performance if there is an increase in work attitude and attitudes towards changes by the livestock industry players in Indonesia.]]>
<![CDATA[Implementation of GRI Standards in the Sustainability Reports of Plantation Sector Companies Listed on the Indonesia Stock Exchange (IDX) ]]>
<![CDATA[Apriwandi]]>;
<![CDATA[Ade Agustina Fahria]]>
<![CDATA[ JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 2 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jfba.v2i2.4143.2022
<![CDATA[The sustainability report is one of the business strategies to increase investor confidence through specific disclosure items. This paper is written with the aim of disclosing the application of GRI Standards in sustainability reports of plantation companies listed on the IDX. The sample companies in this paper are 15 companies with the object being the 2021 plantation company sustainability report. The results of the analysis show that the disclosure of the GRI Standards implementation in plantation companies listed on the BEI is an average of 51.74% with an average number of disclosures of 73, 47 items are in the Partially Applied category. The largest average disclosure is on universal standards by 69.77%, environmental specific topics by 43.53%, social by 39.83% and economic by 32.36%. PT. Sampoerna Agro Tbk. is the company with the highest disclosure of 113 disclosure items or 79.58% in the Well Applied category. While the company that made the least disclosure in 2021 was PT. BISI International Tbk. with 41 disclosure items or 28.87% of the 142 items that must be disclosed are in the Limited Disclosure category. These results indicate that the application of GRI Standards is still relatively low so special attention is needed from plantation companies to be able to increase disclosure items in the following year considering that the impact on the company's operational activities is quite large on the economy, environment and social environment around the company's location.]]>
<![CDATA[Cyber Crime Dan Fraud Kartu Kredit Dan Kartu Debit: Perspektif Akuntansi ]]>
<![CDATA[Apriwandi Apriwandi]]>;
<![CDATA[Herycson Herycson]]>
<![CDATA[ JUEB : Jurnal Ekonomi dan Bisnis Vol. 1 No. 3 (2022): JUEB: Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Yayasan Jompa Research and Development ]]>
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DOI: 10.57218/jueb.v1i3.277
<![CDATA[Berkembangnya teknologi informasi dan penggunaannya di dalam kehidupan sosial dan ekonomi termasuk pemanfaatannya dalam bertransaksi keseharian termasuk enggunaan kartu kredit dan kartu debit yang sudah umum dilakukan oleh pelaku bisnis memiliki celah untuk terjadinya tindak kejahatan siber. Dalam makalah ini penulis ingin menjabarkan bagaimana karakteristik tindak kejahatan siber (cyber crime) dan penipuan (fraud) kartu kredit dan kartu debit dan upaya pencegahannya dalam perspektif akuntansi. Cyber crime dan fraud terjadi dengan melakukan pemalsuan kartu kredit/debit dan pemalsuan identitas pemegang kartu dan dengan pengembangan sisitem informasi akuntasi juga mengoptimalkan peran akunting dalam hal ini akuntan melalui kontrol internal yang tepat untuk mencegah terjadinya tindak pidana siber (cyber crime) dan penipuan (fraud).]]>
<![CDATA[Analisis Penganggaran Modal pada Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Bandung Barat ]]>
<![CDATA[Debbie Christine]]>;
<![CDATA[Apriwandi]]>;
<![CDATA[Andina Nur Fathonah]]>;
<![CDATA[Erly Sherlita]]>;
<![CDATA[Aida Wijaya]]>;
<![CDATA[Eriana Kartadjumena]]>
<![CDATA[ Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v7i1.829
<![CDATA[This study aims to analyze the practice of capital budgeting in Micro, Small and Medium Enterprises (MSMEs) in West Bandung Regency. This research was conducted because in carrying out their activities, MSME actors often experience limited capital. Therefore, it is necessary to make the right project decision. Capital budgeting is seen as an important thing done by business actors in making project decisions. This study adopts an exploratory and qualitative approach in measuring capital budgeting practices in MSMEs. Data collection techniques used observation, interviews and documentation. The results show that the practice of capital budgeting decisions is not fully applicable to MSMEs. This can be seen from project activities, planning activities and methods of assessing capital budgeting for SMEs.]]>
<![CDATA[Kinerja Lingkungan, Biaya Lingkungan dan Kinerja Keuangan: (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Sektor Manufaktur periode 2019-2021) ]]>
<![CDATA[Adinda Maharani Putri Rahayudi]]>;
<![CDATA[Apriwandi Apriwandi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i1.1334
<![CDATA[The purpose of this study is to ecamine the effect of environmental costs on financial performance mediated by environmental performance listed on the IDX 2019-2021. Financial performance in this study is measured by Return on Assets (ROA). The population in this study are manufacturing companies listed on the IDX during the 2019-2021 period. The sampling technique used purposive sampling, which consisted of 41 companies. The results of this study indicate that environmental costs have no effect on environmental performance, environmental costs have no effect on financial performance, environmental performance have a positive effect on financial performance, and environmental performance is unable to mediate the effect of environmental costs on financial performance.]]>
<![CDATA[THE EFFECT OF UNDERSTANDING TAX REGULATIONS ON E-COMMERCE TRANSACTIONS ON TAXPAYER COMPLIANCE (Case Study on E-Commerce Business Owners in West Java) ]]>
<![CDATA[Santi Mita Niar]]>;
<![CDATA[Apriwandi Apriwandi]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[The purpose of this study was to investigate the relationship between better taxpayer compliance and understanding of the tax laws governing online transactions. Internet shop owners in West Java constituted the entire research population. One hundred online shop owners became the sample selected by the researcher using a technique called purposive sampling. Data collection techniques through surveys. Data analysis techniques combine traditional assumption tests with direct regression analysis. The findings of this study indicate that understanding tax regulations has a favorable and significant impact on taxpayer compliance because taxpayers will more easily understand and comply with tax requirements if they are more familiar with them.]]>
<![CDATA[COMPARISON OF THE EFFECTIVENESS OF RELATIVE VALUATION RATIOS (PE AND PBV) IN PREDICTING SHARE PRICES BOOK IV BANKING AND DIGITAL BANKS ]]>
<![CDATA[Apriwandi Apriwandi]]>;
<![CDATA[Debbie Christine]]>
<![CDATA[ Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[Valuation of a share is something that must be done by every investor in order to know the fair value of the share. Currently there is a digital bank industry that is booming where the share price is quite high compared to the share price of ordinary banks, so this study aims to assess the share price of digital banks compared to ordinary banks using the relative valuation method with PER and PBV ratios and analyzed using panel data analysis to determine the effectiveness of the valuation. The results of this study prove that the relative valuation method can be used and is quite effective for valuing the shares of digital banks and ordinary banks.]]>
