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All Journal Nusantara Hasana Journal Jurnal Akuntansi dan Keuangan (JAK) Muhasabatuna: Jurnal Akuntansi Syariah Indonesian Community Journal Journal of Artificial Intelligence and Digital Business Jurnal Sumbangsih
Harsono Edwin Puspita
Universitas Lampung
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Nursing Public Health Social Sciences Other

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Agency Cost Influence Toward Dividends Policy at Manufacturing Company Listed in IDX Hermawati Liya; Harsono Edwin Puspita
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.884 KB) | DOI: 10.23960/jak.v23i1.92

Abstract

Agency intereralation is a manager (agent) that is controlled by others with a contract of one or more shareholder. Manager has their own interest in decision making, but they also have a responsibality to maximize shareholder’s welfare. This conflict of interest always becomes a problem, that is agency problem. To solve this problem, will need some cost, namely agency cost that is related to dividens policy. The interelation between agency and shareholder is a new development to minimize agency cost. The research aims to prove the influence of agency cost towards dividends policy empirically. Dimention used to measure the agency cost is dispertion of ownership, managerial ownership, collateral assets, and debt policy, while dividens policy by dividen payout ratio. Sampling methode applied is purposive sampling, with financial report and company annual report as secondary data used. Sample used in this research is 27 manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2010-2012. Analyzing method used is multiple regression through SPSS ver.16. the outcome of this research is dispertion of ownership, managerial ownership, collateral assets, and debt policy significantly influence in dividens policy partially.
Literasi Keuangan dan Kelestarian Lingkungan melalui Bank Sampah Harsono Edwin Puspita; Nairobi; Ernie Hendrawaty; Agrianti Komalasari; Sri Suningsih
I-Com: Indonesian Community Journal Vol 3 No 1 (2023): I-Com: Indonesian Community Journal (Maret 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (678.041 KB) | DOI: 10.33379/icom.v3i1.2244

Abstract

Permasalahan sampah telah menjadi sorotan beberapa negara terutama di Indonesia, terlebih sampah plastik yang dapat mencemari lingkungan. Fakultas Ekonomi dan Bisnis Universitas Lampung berkerjasama dengan PT. Pegadaian (Persero) mendukung kegiatan pengelolaan sampah di kelurahan Sukamenanti Baru, Kedaton Bandar Lampung. Adapun dukungan tersebut antara lain penyuluhan dan literasi keuangan serta kelestarian lingkungan melalui bank sampah. Bank sampah di kelurahan Sukamenanti Baru, Kedaton Bandar Lampung sudah berdiri selama 3 tahun namun belum berjalan dengan baik terutama terkait pengelolaan keuangan. Tujuan dari kegiatan ini antara lain mengedukasi masyarakat terkait cara pengelolaan keuangan di bank sampah agar lebih terkelola dengan baik, serta memotivasi masyarakat agar meningkatkan penghasilan antara lain dengan mengolah sampah menjadi tabungan emas. Peserta pelatihan berjumlah 30 orang. Hasil menunjukkan bahwa peserta antusias dan termotivasi untuk Kembali mengelola bank sampah yang selama ini terhenti karena masa pandemic covid-19 pada 2 tahun lalu, Dengan demikian, dampak kegiatan penyuluhan ini ialah meningkatnya motivasi masyarakat untuk mempersiapakan tabungan masa depan yang aman dan efektif dengan cara pengelolaan sampah di bank sampah. Kegiatan ini dapat menambah pengetahuan masyarakat terkait pengelolaan sampah secara berkelanjutan dan meningkatkan kesadaran untuk mewujudkan kelestarian lingkungan.
Sharia finance workshop for MSME in Bandar Lampung City Aryan Danil Mirza. BR; Vitriyani Tri Purwaningsih; Dian Fajarini; Harsono Edwin Puspita
Jurnal Sumbangsih Vol. 3 No. 2 (2022): Jurnal Sumbangsih (In Process)
Publisher : LPPM Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jsh.v3i2.94

Abstract

Running a business in a halal and blessed way is a necessity for Muslim entrepreneurs. To realize a good business, of course, good Islamic financial education is needed. The Service Team from FEB Unila took the initiative to provide training for MSMEs in Bandar Lampung City in the form of introducing sharia financial literacy so businesses can continue and comply with sharia values. We package this workshop activity in the Focus Group Discussion and Lecture methods, it allows participants to actively participate in this activity. We hoped that after participating in this activity, participants will open their horizons in recognizing the concept of Islamic finance, Islamic banking products and open access to capital from Islamic financial institutions.
ANALISIS KESESUAIAN IMPLEMENTASI AKAD WADIAH YAD DHAMANAH PADA PRODUK BSI EASY WADIAH BERDASARKAN FATWA DSN-MUI NO.02/DSN-MUI/IV/2000 Muhammad Irfan Bahtiar S; Amanda Salsabila; Naufal Zihni Mubarok; Reinhard Farid Al Hakim; Muhammad Muammar Raychan; Meilia Dwi Gunawan; Via Audina; Harsono Edwin Puspita
Nusantara Hasana Journal Vol. 5 No. 12 (2026): Nusantara Hasana Journal, May 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i12.2179

Abstract

This study aims to analyze the conformity of the implementation of the Wadiah Yad Dhamanah contract in the BSI Easy Wadiah product with the provisions of DSN-MUI Fatwa No. 02/DSN-MUI/IV/2000 concerning Savings Accounts. The research employs a qualitative approach using a descriptive-analytical method and a library research design. Data were collected from scientific journals, DSN-MUI fatwas, reports of Bank Syariah Indonesia, reports of the Financial Services Authority (OJK), and various relevant literature sources. The findings indicate that the implementation of the Wadiah Yad Dhamanah contract in the BSI Easy Wadiah product is in accordance with applicable Islamic principles. The funds deposited by customers are categorized as safekeeping deposits that can be withdrawn at any time, while the bank acts as the custodian authorized to manage the funds for operational activities and Sharia-compliant financing, while guaranteeing the full return of the deposited funds. Furthermore, the mechanism for granting bonuses to customers is voluntary and not stipulated in the initial contract, thereby avoiding any element of riba (usury). The BSI Easy Wadiah product also offers various benefits, including exemption from monthly administrative fees, transaction flexibility, and a low initial deposit requirement. Nevertheless, some customers still have limited understanding of the differences between the wadiah contract and other contracts used in Islamic banking. Therefore, greater educational efforts and socialization programs are needed to strengthen public literacy regarding Islamic finance.
Implementation of PSAK 109 In Zakat Management Organizations In Indonesia: A Critical Review Of Transparency, Accountability, And Implementation Challenges Putriku Najla Qatrunnada; Aqila Nurul Aziza; Calista Raihana Chandra; Siti Munawaroh; Aulia Nasha Ammara; ⁠Rhonovan; Alif Syafwan Surya Hamid; Harsono Edwin Puspita
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3981

Abstract

This study is a literature review of the implementation of Financial Accounting Standards Statement (PSAK) Number 109 concerning Accounting for Zakat, Infaq, and Alms in Zakat Management Organizations (OPZ) in Indonesia. This standard was published by the Indonesian Institute of Accountants (IAI) in 2011 as a guide for the National Zakat Agency (BAZNAS) and Zakat Management Institutions (LAZ) in recognizing, measuring, presenting, and disclosing ZIS transactions in an orderly and accountable manner. This article reviews a number of empirical studies and conceptual studies published in the period 2015–2025 to identify compliance patterns, supporting factors, obstacles, and the implications of implementing the standard on the quality of OPZ financial reporting. The review results indicate that although most OPZs have implemented the main components of PSAK 109, especially in the recognition and measurement aspects, many disclosure aspects in the Notes to the Financial Statements (CALK) still do not meet the standard requirements. The limited number of competent human resources in the field of sharia accounting, weak accounting information systems, and suboptimal external supervision are the main challenges that need to be addressed immediately.
Pengaruh Efisiensi Operasional, Leverage, dan Arus Kas Operasi terhadap Financial Distress pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bei Periode 2021-2024 Zaki Riyan Maulana; Chara Pratami Tidespania Tubarad; Ratna Septiyanti; Harsono Edwin Puspita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10050

Abstract

Sektor transportasi dan logistik merupakan salah satu sektor yang memiliki peran strategis dalam mendukung pertumbuhan ekonomi nasional, namun sektor ini juga memiliki tingkat risiko financial distress yang cukup tinggi akibat tingginya biaya operasional, ketergantungan terhadap pendanaan utang, serta dampak fluktuasi nilai tukar. Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi operasional, leverage, dan arus kas operasi terhadap financial distress pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia dan website masing-masing perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 32 perusahaan dengan total 128 observasi. Financial distress diukur menggunakan model Grover (G-Score), sedangkan efisiensi operasional diproksikan dengan BOPO, leverage dengan Debt to Asset Ratio (DAR), dan arus kas operasi dengan rasio arus kas operasi terhadap kewajiban lancar. Analisis data dilakukan menggunakan analisis diskriminan dan regresi logistik biner. Hasil penelitian menunjukkan bahwa efisiensi operasional tidak berpengaruh signifikan terhadap financial distress. Sebaliknya, leverage berpengaruh positif dan signifikan terhadap financial distress, yang menunjukkan bahwa semakin tinggi tingkat utang perusahaan maka semakin besar kemungkinan perusahaan mengalami kesulitan keuangan. Sementara itu, arus kas operasi berpengaruh negatif dan signifikan terhadap financial distress, sehingga semakin tinggi kemampuan perusahaan menghasilkan arus kas dari aktivitas operasionalnya, semakin rendah risiko mengalami financial distress. Secara simultan, efisiensi operasional, leverage, dan arus kas operasi berpengaruh signifikan terhadap financial distress.
Co-Authors Alif Syafwan Surya Hamid Amanda Salsabila Aqila Nurul Aziza Aryan Danil Mirza. BR Aulia Nasha Ammara Calista Raihana Chandra Chara Pratami Tidespania Tubarad Dian Fajarini Ernie Hendrawaty Hermawati Liya Komalasari, Agrianti Meilia Dwi Gunawan Muhammad Irfan Bahtiar S Muhammad Muammar Raychan Nairobi Naufal Zihni Mubarok Putriku Najla Qatrunnada Ratna Septiyanti Reinhard Farid Al Hakim Siti Munawaroh Sri Suningsih Via Audina Vitriyani Tri Purwaningsih Zaki Riyan Maulana ⁠Rhonovan