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PENGARUH MODAL SENDIRI TERHADAP LABA USAHA PADA KOPERASI SIMPAN PINJAM ARTHA JAYA DEPOK Rina Apriliani
JURNAL LENTERA AKUNTANSI Vol 3, No 2 (2018): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (893.027 KB) | DOI: 10.34127/jrakt.v3i2.242

Abstract

AbstractThis study aims to determine the effect of working capital in the form of cooperatives operating income of net income. And to produce a study of the processed information data on the extent to which and how much influence the working capital in the form of cooperatives operating profit of net income. The method used is the Facto Expose method with correlation approach and direct observations to the competent authority in the cooperative. Based on the analysis of the correlation coefficient, the value of r = 0.484 means that there is a moderate and positive influence which indicates that an increase in own capital can increase operating profit. As well as the calculation of the coefficient of determination produces kd = 23.5%. This means that 23.5% of the dependent variable, which is operating income, can be explained by an independent variable, namely equity. While the remaining 76.5% is explained by other factors not examined by this study such as the provision of credit, investment in the business sector, investment in banks and others.Keywords: working capital, wards profit, savings and loan cooperatives.
PENGARUH BEBAN PROMOSI TERHADAP DANA YANG DIHIMPUN PIHAK KETIGA PADA PT BANK MANDIRI PERSERO TBK, JAKARTA Rina Apriliani; Wulan Diantini
JURNAL LENTERA AKUNTANSI Vol 6, No 1 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.168 KB) | DOI: 10.34127/jrakt.v6i1.443

Abstract

Third party funds are funds sourced from the public, namely in the form of savings, current accounts or time deposits. Many factors can increase third party funds, one of which is promotion costs. Promotional expenses are costs incurred by banks to carry out promotions in order to increase the quantity of sales. This study aims to produce information in the form of a more in-depth explanation of the effect of promotional expenses on third party funds and obtain results from processed data on how much influence the promotional expenses have on third party funds. The research method used a quantitative descriptive method, namely some researchers who emphasize numerical data that is processed in statistical methods. Based on calculations using a simple linear regression equation between X and Y is Y = 380716222,908 + 480,123X…e the coefficient of determination is R Square = 0,517 or 51.7% of third party funds, while the remaining 48.3% is influenced by the variables not researched. The relationship test, namely the correlation analysis of R = 0.719 and the hypothesis testing (t) the promotion expense variable tcount 5.668 > ttable 2.04227, it can be said that the relationship between the promotional expense variable and third party funds is strong.Key words: Banks, Promotional Expenses and Investor Funds
Peranan Perbankan Dalam Pemberdayaan Ekonomi Rakyat Studi Kasus di Pasar Pucung Kecamatan Cilodong Pri Pantjaningsih; Rina Apriliani
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.926 KB) | DOI: 10.36418/syntax-literate.v4i11.793

Abstract

Perkembangan perekonomian sangat membutuhkan modal finansial bagi pelaku usaha. Digunakan dalam memulai usaha baru dan menambahkan bisnis yang sudah berjalan. .Modal finansial yang sering digunakan didalam masyarakat berasal dari bank. Karena perbankan lebih mudah memberikan pinjaman dan jaringan perbankan yang lebih luas diberbagai daerah, kota dan pedesaan. Lembaga keuangan non bank seperti pasar modal, modal ventura, koperasi, asuransi, perusahaan dana pensiun dan pegadaian memang semakin berkembang. Peran perbankan masih cukup dominan juga dalam memenuhi kebutuhan dana diberbagai kalangan masyarakat terutama dalam dunia usaha. Permodalan juga merupakan masalah yang pokok bagi sektor UMKM, terkadang dalam memperoleh modal dari bank mereka mengalami kesulitan. Salah satu sebabnya adalah tingkat suku bunga kredit yang tinggi dan diperlukannya adanya jaminan kebendaan (collateral minded) dalam memperoleh kredit yang sulit mereka penuhi.Penelitian ini bertujuan untuk mengetahui peranan perbankan dalam pemberdayaan ekonomi rakyat. Berdasarkan koefisien korelasi memiliki sebesar 0,644 yang menunjukkan bahwa hubungan kuat antara peranan perbankan terhadap pemberdayaan ekonomi masyarakat. Berdasarkan Koefisien Determinasi adalah 41,5%. Artinya 41,5% variabel independen yaitu peranan perbankan dapat menjelaskan oleh variabel dependen yaitu pemberdayaan ekonomi rakyat. Sedangkan sisanya 58,5% dijelaskan oleh faktor lain yang tidak diteliti oleh penelitian ini. Berdasarkan Uji Hipotesis membandingkan nilai t hitung sebesar 11,085 dan t tabel 1,97377 pada α = 0,05 maka dapat dikatakan bahwa peranan perbankan berpengaruh terhadap pemberdayaan ekonomi rakyat. Jika dilihat dari hasil analisis maka dapat dikatakan bahwa peranan perbankan pada masyarakat pasar pucung Cilodong Depok sangat besar, terutama dalam hal pembiayaan. Dari hasil observasi dan tinjauan langsung ke lapangan diketahui bahwa peran bank sangat membantu dalam meningkatkan usaha dagang responden. Saat ini akses pembiayaan lebih banyak diperoleh dari bank konvensional dibandingkan dengan Bank Syariah. Kata Kunci: Peranan perbankan, bisnis ritel dan pemberdayaan ekonomi rakyat.
Manajemen Program Bank Sampah Dalam Meningkatkan Pendapatan Masyarakat Rina Apriliani; Sri Setiawati
JURNAL ADMINISTRASI KANTOR Vol 7 No 2 (2019): Jurnal Administrasi Kantor (Desember 2019)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.949 KB)

Abstract

Abstrak: Paradigma yang salah merupakan salah satu penyebab kenapa banyak program tentang sampah yang tidak berhasil, pentingnya merubah pemikiran masyarakat tentang sampah menjadi salah satu bagian yang tidak terpisahkan dari upaya penanganan sampah secara terpadu yang harus dilakukan secara berkelanjutan. Masalah sampah tidak hanya sekedar bagaimana mengolah dan mengelola sampah, tetapi juga terkait dengan masalah budaya masyarakat. Masyarakat Indonesia umumnya tidak peduli tentang sampah, suka membuang sampah sembarangan, dan cenderung mementingkan diri sendiri. Kesadaraan dan keterampilan masyarakat untuk menanggulangi dan pengelolaan sampah dengan penerapan prinsip Reduceatau mengurangi sampah, Re-use atau menggunakan sisa sampah yang masih bisa dipakai, Recycle atau daur ulang sampah. Penting dalam penyelesaian masalah sampah melalui pengelolaan sampah sejak dari sumbernya. Terobosan besar dalam pengeloaan sampah di Indonesia adalah implementasi program bank sampah. Kegiatan pengelolaan sampah meliputi pengumpulan, pengangkutan, pemrosesan, daur ulang merubah sampah menjadi kerajinan yang bernilai jual tinggi. Penelitian ini menggunakan metode kualitatif deskriptif, angka dari koefisien korelasi (R) adalah 0,691, dengan demikian dapat diketahui bahwa terdapat hubungan atau korelasi yang positif (searah) antara variabel bebas X yaitu Implementasi Manajemen Program Bank Sampah dengan variabel terkaitnya Pendapatan Masyarakat. Sedangkan koefisien determinasi (R Square) besarnya 0,477 dan angka ini memberikan pengertian bahwa variasi perubahan dari variabel bebas Implementasi Manajemen Program Bank Sampah (X) terhadap variasi perubahan perubahan variabel terikat Pendapatan Masyarakat (Y) adalah 0,477% dan sisanya sebesar 52,3% merupakan pengaruh variasi perubahan variabel lainnya yang tidak diteliti. Penelitian ini bertujuan untuk menjelaskan fenomena yang terjadi dilingkungan komunitas bank sampah wilayah Kota Depok dan Kabupaten Bogor secara mendalam dengan mengumpulkan data secara lengkap. Hasil tersebut akan dijadikan bahan untuk penyusunan strategi, dan konsep (Komunitas Bank Sampah, dan Pemkot) sesuai dengan iklim bisnis dilingkungan komunitas bank sampah wilayah kota Depok dan Kabupaten Bogor. Kata kunci: Bank sampah, Pendapatan, Kota Depok dan Kabupaten Bogor. Abstract: The importance of changing the community paradigm about waste has become an inseparable part of integrated waste management efforts and must be carried out sustainably. The problem of waste is not just about how to process or manage waste, but it is also related to the cultural / sociological problems of the community. Indonesian people generally do not care about rubbish, like littering, and tend to be selfish. This wrong paradigm may be one of the reasons why many programs about waste do not work. Awareness and community skills to cope with and manage waste by applying the principle of Reduce or reduce waste, Re-use or use waste that can still be used, Recycle or recycle waste. Important in solving the problem of waste through waste management from the source. A major breakthrough in waste management in Indonesia is the implementation of the waste bank program. Waste management activities include collecting, transporting, processing, and recycling turning trash into high-value handicrafts. This research uses a qualitative method, a descriptive study, the number of the correlation coefficient (R) is 0,691 , thus it can be seen that there is a positive (unidirectional relationship or correlation between the independent variable X, namely the implementation of the waste Bank Program Management with variable associated with community revenue. While the coefficient of determination (R Square) is 0,477 and this figure provides and understanding that variation of the change from the independent variable implementation of the waste bank (X) Management Program to the change in the dependent variable in community revenue (Y) is 0,477 % and the remaining 52,3% is the effect of variations in changes in othrt variables not examined. The right method in every research activity that concern human a process of collecting data by observing, interviewing, analyzing, documenting, compiled at the research location where the form is not numeric, in the form of an explanation of the situation under study in which the presentation is in the form of narrative description. His study aims to explain the phenomena that occur in the garbage bank community area of ​​the city of Depok and Bogor Regency in depth by collecting data in depth and in full. The results will be used as materials for the preparation of strategies and concepts (Community of Garbage Banks, and City Government) in accordance with the business climate of the garbage bank community area of ​​the city of Depok and Bogor Regency. Keywords: Garbage Bank, Revenue, Depok city and Bogor Regency.
The Role of Good Corporate Governance as a Moderating Variable in Relationship Between Solvency, Company Size, Liquidity and Stock Price Hermiyetti Hermiyetti; Rina Apriliani; Muhammad Hery Santoso; Murwani Wulansari; Agoes Hadi Poernomo
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 4 (2023): Agustus 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i4.1285

Abstract

The purpose of this study is to see how liquidity, solvency, firm size, and corporate governance (GCG) affect consumer goods industrial sector businesses listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. This research employs multiple linear regression analysis with secondary data from the company's financial statements and annual reports. The current ratio, debt to equity, firm size, and corporate governance (GCG) are used as independent factors in this study, with stock prices as the dependent variable and corporate governance (GCG) as the moderating variable. According to the findings of this study, the Current Ratio (CR) and Debt to Equity Ratio (DER) have a partially negative and substantial influence on stock prices, and concurrently independent factors have a significant effect on stock prices using the previous year’s stock price as a control variable. Meanwhile, stock prices are unaffected by business size or GCG. And GCG, as a moderating variable, cannot increase the company’s size.
The Effect of Independent Commissioners, Corporate Social Responsibility, Investment Decisions, Institutional Ownership and Funding Decisions on Profitability Rina Apriliani; Reza Ashary; Teguh Prakoso; Nekky Rahmiyati; Titiek Rachmawati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 4 (2023): Agustus 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i4.1319

Abstract

Finding empirical proof of the effects of Corporate Social Responsibility, Institutional Ownership, Independent Commissioners, Funding Decisions, and Investment Decisions on Profitability is the goal of this study. All of the basic and chemical manufacturing businesses listed on the IDX from 2018 to 2022 served as the study's samples. The total number of samples used in this investigation was 50 samples. In this study, purposive sampling was utilized. Multiple regression analysis is used in this exam using the SPSS. The study's findings indicate that factors including institutional ownership, independent commissioners, funding decisions, and corporate social responsibility (CSR) have little impact on profitability. Profitability, meanwhile, is influenced by investment choices.
The relationship between accounting practices and business performance: literature review study of SMEs in the service industry Rina Apriliani; Teguh Prakoso
Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i3.249

Abstract

This literature review examines the relationship between accounting practices and business performance in small and medium-sized enterprises (SMEs) in the service industry. The study follows a systematic review methodology, including a comprehensive search of academic databases using relevant keywords and a thorough screening process to identify studies that meet the inclusion criteria. The data analysis involves a thematic analysis of the selected studies, focusing on the types of accounting practices used by SMEs, the performance indicators used to measure business performance, and the strength of the relationship between accounting practices and business performance. The implications for practice suggest that SMEs in the service industry can benefit from implementing financial accounting practices to improve their business performance. However, the use of management accounting practices should be evaluated carefully. Suggestions for further research include investigating the moderating factors that affect the relationship between accounting practices and business performance, such as the external environment and the availability of resources.
Analysis Of The Influence Of Inflation, Exchange Rate And Current Transaction Deficit On Government’s Foreign Debt Rina Apriliani; Merissa Fermica Iskandar; Teguh Prakoso; Susanto; Musran Munizu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1649

Abstract

The goal of the study is to evaluate the impact of Indonesia’s government foreign debt on the country’s current account deficit, exchange rate, and inflation before and after the world financial crisis. Ordinary Least Squares (OLS) is the analytical technique used. According to regression analysis, the current account deficit, currency rate, inflation, and the global financial crisis account for 90% of the official foreign debt. The analysis’ findings indicate that the exchange rate and the current account deficit have a negative and considerable impact on the government’s foreign debt. The Indonesian government debt is strongly and favorably influenced by the inflation rate.
Analysis of The Influence of Information, Access to Credit and Transparency of Government Policies on Small Medium Enterprises Performance Soleh Soleh; Rina Apriliani; Muhammad Hery Santoso; Teguh Prakoso; Erasma Erasma
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11115

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis tingkat akses usaha kecil dan menengah terhadap kredit. Metode yang digunakan meliputi survei dan observasi. Analisis data menggunakan univariat dan bivariat. Hasil analisis mengungkapkan beberapa tantangan yang dihadapi pelaku bisnis, terutama dalam memperoleh pendanaan yang diperlukan untuk pertumbuhan bisnisnya. Banyak dari mereka juga merasa tidak percaya terhadap sistem keuangan yang dapat menghambat akses mereka terhadap pembiayaan. Meskipun sebagian besar perusahaan mengalami tingkat permintaan yang negatif dan memiliki ekspektasi pesimistis terhadap kondisi investasi, namun ada juga sebagian kecil yang optimis terhadap perkembangan bisnisnya di masa depan.
An Investigation of How Financial Attitudes and Experiences Affect Personality-Mediated Management Behavior in MSMEs Fitriansyah Fitriansyah; Susilo Utomo; Rina Apriliani; Ratnawita Ratnawita; Alfiana Alfiana
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5779

Abstract

In this study, personality-mediated management behavior in MSMEs in Semarang City is examined and tested in relation to financial attitudes and financial experience. Version 25 of SPSS was used to process the data. In Semarang City, 88 MSME business actors made up the sample. The study findings indicate that there is a substantial relationship between personality and financial views as well as experience. There is a considerable impact of financial attitudes on management conduct. Regarding how management conduct is impacted by financial experience. Personality has a major impact on how managers behave. Not only does financial experience have a substantial impact on management behavior mediated by personality, but financial views also have a big influence. Thus, each of the seven current hypotheses has a noteworthy and beneficial impact.