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All Journal Jurnal Akuntansi dan Keuangan Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Sosio e-kons JURNAL PENDIDIKAN TAMBUSAI YUME : Journal of Management EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi ACCOUNTHIK : Journal of Accounting and Finance Widya Akuntansi dan Keuangan Jurnal Buana Akuntansi Jurnal Ilmiah Wahana Pendidikan Balance: Journal of Islamic Accounting Journal of Academia Perspectives ETAM: Jurnal Pengabdian kepada Masyarakat E-Jurnal Akuntansi TSM Balance: Journal of Islamic Accounting
Widya Febryari Anita
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Anita, Widya Febryari
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 2 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i2.939

Abstract

The goals of this research is to show the influence of liquidity, leverage, profitability, cash flow from operations, size, growth company, audit quality, audit lag, client tenure, debt default to the acceptance of going concern audit opinion at manufacture company listed on Indonesia Stock Exchange between 2010 to 2013. The population of this research are 148 manufacture companies. Sampling method that used in this research is purposive sampling, so I get 25 company samples to 4 years (2010-2013) with 100 analysis units by access the financial statement of auditee, independent audit report, and annual report on website www.idx.co.id. Analysis data technique that is used in this research is descriptive statistics analysis and logistic regression method. The results of this research indicate that. Leverage and audit lag has positive influence to the acceptance of going concern audit opinion. While other variable, cash flow from operations has negative influence to the acceptance of going concern audit opinion. Liquidity, profitability, size, growth company, audit quality, auditor client tenure, debt default has insignificantly influence to the acceptance of going concern audit opinion. Keywords:           Liquidity, Leverage, Profitability, Cash Flow From Operation, Size, Growth Company, Audit Quality, Audit lag
Pengaruh Pembiayaan Mudharabah dan Murabahah terhadap Laba Bersih Bank Umum Syariah Periode 2015 - 2020 Dede Yudiana Rohyani; Widya Febryari Anita
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1327

Abstract

AbstrakTujuan penelitian ini untuk menguji pengaruh pembiayaan mudharabah dan murabahah terhadap laba bersih Bank Umum Syariah di Indonesia periode 2015-2020. Sampel yang digunakan dalam penelitian ini berjumlah 36 sampel dari 6 perusahaan Bank Umum Syariah selama 6 periode yakni periode 2015-2020. Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Analisis data dalam penelitian ini menggunakan teknik analisis Regresi Linear Berganda dengan bantuan program SPSS 16. Hasil penelitian menunjukkan bahwa 1) pembiayaan mudharabah secara parsial tidak mempengaruhi laba bersih, 2) murabahah secara parsial mempengaruhi laba bersih, 3) pembiayaan mudharabah dan murabahah secara simultan mempengaruhi laba bersih dengan signifikan. Kata Kunci: Mudharabah; Murabahah; Laba Bersih.
Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Tingkat Profitabilitas pada Bank Syariah (Studi pada Bank Syariah yang Terdaftar di BI Periode 2015-2017) Widya Febryari Anita; Ahmad Nawawi; Diana Putri
Accounthink : Journal of Accounting and Finance Vol. 5 No. 1 (2020)
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v5i1.3467

Abstract

The purpose of this study is to determine the effect of mudharaba financing and musharaka financing on profitability of the Sharia Bank in the 2015-2017 period. The sampling technique used was purposive sampling which then obtained 3 Islamic banks that were suitable to be sampled in this study.The research method used is quantitative descriptive method. Data analysis  techniques in this study include descriptive statistic analysis, classic assumption test, multiple linear regression analysis, statistical analysis coefficient of determination, and hypothesis test using partial significance test (t-test) and simultant significance test (f-test). This study used SPSS version 25 software to process the data. The results showed that mudharabah financing partially did not affect the level of profitability with a tcount of 1.138 <ttable 2.035 with significance of 0.263> 0.05. Musyarakah financing partially affects the profitability rate with a tcount of -5.865 <-ttable of -2.035 with a significance of 0.000 <0.05. Simultaneously mudharabah financing and musyarakah financing affect the level of profitability with a fcount value of 17.937> ftabel 3.28 with a significance of 0.000 <0.05.
PERSEPSI MASYARAKAT TENTANG GADAI EMAS DI PEGADAIAN SYARIAH CABANG KARAWANG Nana Diana; Widya Febryari Anita
Jurnal Buana Akuntansi Vol 3 No 1 (2018): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (876.896 KB) | DOI: 10.36805/akuntansi.v3i1.228

Abstract

Abstrak Persepsi diawali dengan penglihatan yaitu sesuatu keadaan yang ditangkap oleh mata ketika peserta didik diberikan rangsangan. Persepsi memiliki kaitan erat antara panca indera dengan otak manusia. Menurut Karwono dan Mularsih (2010: 24) menyatakan bahwa “Persepsi adalah interpretasi tentang situasi yang hidup.” Ar-rahn (gadai) adalah harta yang dijadikan jaminan utang (pinjaman) agar bisa dibayar dengan harganya oleh pihak yang wajib membayarnya, jika dia gagal(berhalangan) melunasiny. Metode analisis yang digunakan dalam penelitian ini adalah dengan metode deskriptif, dimana data yang diperoleh dianalisis sehingga diperoleh berbagai gambaran yang menunjukkan persepsi masyarakat tentang gadai emas di Pegadaian Syariah. Disamping itu dilakukan pula dengan bentuk analisis lain seperti : grafik tabulasi silang (cross tab), tabel, frekuensi dan gambar (grafik).Dengan jumlah populasi nasabah yang aktif 1 tahun terakhir yaitu sebanyak 120 dan diambil sampel sebanyak 80 orang. Dari alasan nasabah memilih Pegadaian Syariah sebagai suatu solusi dalam menggadaikan emas dapat dilihat bahwa alasan nasabah memilih Perum Pegadaian Syariah sebagai solusi dalam menggadaiakan emas mempunyai alasan yang beragam. Hal itu didasarkan pada jumlah responden sebanyak 47 orang atau sebesar 58,75% dari total responden menyatakan bahwa alasannya menggadaikan emas di Pegadaian Syariah karena proses menggadaikan emas dengan syarat yang mudah, cepat dan aman. Sebanyak 29 orang atau sebesar 36,25% dari total responden menyatakan segala biaya yang ada persentasenya 5% kecil, sehingga tidak memberatkan peminjam. Sebanyak 3 orang atau sebesar 3,75% dari total responden menyatakan tidak ada pilihan lain.Dengan demikian dapat disimpulkan bahwa nasabah menggadaikan emasnya di Pegadaian Syariah dengan alasan karena proses menggadaikan emas dengan syarat yang mudah, cepat dan aman.
PENGARUH RASIO PROFITABILITAS, RASIO LEVERAGE, RASIO LIKUIDITAS TERHADAP PERINGKAT SUKUK Novi Maulani Syamsudin; Widya Febryari Anita
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2273

Abstract

This study aims to provide empirical evidence about the factors that influence the ratings of Islamic commercial banks in Indonesia. This study examines the role of financial ratios which include: profitability ratios, leverage ratios, and liquidity ratios. The research method used is purposive sampling, with the following criteria: 1) Corporate companies that issue sukuk and are registered at ISSI and ranked at PT. PEFINDO, 2) a corporate company that issues sukuk and is registered with ISSI and rated at PT. PEFINDO which went public after 2015, and 3) companies that publish quarterly reports on the company's official website for 2016-2020. The data analysis technique used is multiple linear regression. The results of this study indicate that simultaneously profitability, leverage and liquidity variables have a significant effect on the sukuk rating of corporate companies that issue sukuk and are listed on ISSI and rated at PT. PEFINDO. Partially, profitability and liquidity have a significant effect on the sukuk rating. Partially, leverage has no significant effect on the sukuk rating.
PENGARUH INFLASI DAN BI RATE TERHADAP MARGIN MURABAHAH Yunita Maulidina; Widya Febryari Anita
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2274

Abstract

Banks are known as financial institutions whose main activity is accepting demand deposits, savings and time deposits. In addition, the bank is also known as a place to exchange money, transfer money or accept all kinds of payments and deposits such as payments for electricity, telephone, water, taxes, tuition, and other payments. The purpose of this study is to determine and analyze the effect of inflation and the BI Rate partially and simultaneously on Murabahah Margin at Islamic Commercial Banks in Indonesia for the 2018-2020 period. This study uses a quantitative approach with a sample of 14 Islamic Commercial Banks in Indonesia. The analysis technique used is the Classical Assumption Test, Multiple Regression Test, and Hypothesis Testing which consists of a partial test (t test), and a simultaneous test (F test). The results of this study indicate that partially between inflation and the BI Rate has no significant effect on the Murabahah Margin. Simultaneously or simultaneously Inflation and BI Rate have no significant effect on Murabahah Margin at Islamic Commercial Banks in Indonesia for the 2018-2020 period.
ANALISIS PENGARUH INFLASI DAN TINGKAT SUKU BUNGA TERHADAP RETURN ON ASSETS (PROFITABILITAS) Jason Cristoval; Widya Febryari Anita
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.7247

Abstract

Abstrak Banyaknya variabel yang dapat mempengaruhi profitabilitas, peneliti melakukan penelitian dengan menghubungkannya dengan inflasi dan suku bunga. Penelitian ini menggunakan teknik purposive sample dengan menggunakan 5 perusahaan untuk memperoleh data profitabilitas, inflasi, dan suku bunga masing-masing dari website BPS dan BI rate. Asumsi tradisional dan analisis regresi linier berganda membentuk metodologi penelitian. Menurut temuan penelitian, ketika Return on Asset diperhitungkan, baik inflasi dan suku bunga memiliki dampak yang dapat diabaikan terhadap profitabilitas.Kata kunci: Inflasi, Tingkat Suku Bunga, Return on Assets
PERLAKUAN AKUNTANSI ATAS CONSIGNMENT SALES PIHAK CONSIGNOR PADA PT. MATAHARI DEPARTMENT STORE TBK PERIODE 2021 Sindi Yuliani; Widya Febryari Anita
Jurnal Riset Keuangan dan Akuntansi Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i1.7568

Abstract

Abstrak Untuk mengetahui apakah transaksi penjualan konsinyasi PT Matahari Department Store Tbk sedang dipertanggungjawabkan dengan cara yang sesuai dengan PSAK No. 23, maka dilakukan penelitian ini. Penelitian ini menggunakan pendekatan analisis kuantitatif untuk menjelaskan proses perhitungan penjualan konsinyasi di PT Matahari Department Store Tbk. Fakta menunjukkan bahwa penjualan konsinyasi PT Matahari Department Store Tbk memang mempengaruhi income penjualan konsinyasi toko. Salah satu cara untuk mengevaluasi kemakmuran atau kegagalan manajemen perusahaan adalah dengan melihat income-nya. Kata kunci: perlakuan akuntansi, konsinyasi, consignor, PSAK
Bagaimana Tukar Tambah Handphode Pada Situs Jual Beli Online di Facebook Amanda Awalia; Widya Febryari Anita
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 5 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.042 KB) | DOI: 10.5281/zenodo.7691702

Abstract

This study aims to review how mobile trading is done on the online buying and selling site Facebook, and whether mobile trading is recommended on the online buying and selling site Facebook. This study uses a descriptive analysis method, which is a method for examining a group of people, an object, a condition, a system of thought or a class of events in the present. The data collection was carried out through written interview methods and tracing data on certain websites. The results obtained The trade-in practice is a legitimate community activity carried out to upgrade old cellphones to new cellphones. In addition to providing convenience and benefits for sellers, they have the opportunity to get more profits and can expand the market network because the opportunities to get new prospective customers will increase, and buyers have an advantage because the market price is below the counter price and they don't have to bother selling their old cell phones when they want to replace them with the new one. In addition, it provides benefits for Facebook because the increasing number of active users uses Facebook for economic and socio-cultural aspects. Recommendations for buyers who are already familiar with mobile technology.
Analisis Implementasi Dari Akuntansi Penjualan Konsinyasi Berdasarkan PSAK No.72 Pada Toko Azzura Jaya Kosmetik Tanti Pratiwi; Widya Febryari Anita
Jurnal Akuntansi dan Keuangan Vol 14, No 1 (2023): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i1.3042

Abstract

In a post-Covid-19 pandemic situation like this, every company definitely wants to maximize their business activities. In order for a company to survive in a competitive competitive position, a company is expected to be able to improve and maximize an effective strategy to increase sales in order to achieve success in product marketing activities. In addition, companies must also be able to find reliable partners to maximize sales. Lately, consignment sales have been in great demand by companies. This is because it will make it easier and profitable for the company to maximize its marketing activities. One of the objectives of this research is to find out whether the application of sales accounting on a consignment basis at the Azzura Jaya Cosmetics store is in accordance with PSAK 72 or not. This study uses a descriptive analysis method, because the contents of this research require visualization to be able to get facts with the right opinion regarding the application of consignment accounting at Azzura Jaya Cosmetics Store using separate and inseparable methods. For the results of this study, namely revenue in the 4th quarter (Q4) in 2021 (October, November and December) always increases, even though there are still some products left. The closer to the end of the year, it turns out that sales are increasing because usually people will shop for those needs or needs when the year's end is near. From the results of this study, Azzura Jaya Cosmetics should continue to try to develop a marketing network so that the sales of products from PT Jalur Mandiri Utama increase so that they can be sold out every month. And for the recording of the results of the sale of consignment goods implemented by PT Jalur Mandiri Utama it is in accordance with the concept in PSAK 72 in recording and also acknowledging it.
Co-Authors Adela Wilantari Ahmad Nawawi Amanda Awalia Amelia, Salma Aqmalia, Anggun Nur Hanna Aulia, Edis Rama Azzahra, Aura Diva Dede Yudiana Rohyani Dedeng Abdul Gani Amruloh Dewi, Marischa Aulia Diana Putri Edis Rama Aulia Endang Taufiqurahman Fathia, Siti Diana Jason Cristoval Marpaung, Gerald Matthew Murni Auliana Nana Diana Nopiana, Medi Novi Maulani Syamsudin Nurdiansyah, Dian Hakip Rabhi Fathan Muhammad Rahman Rahman Rulyanti Susi Wardhani Sindi Yuliani Sri Suartini Tanti Pratiwi Wahidin Wahidin Wirman, Wirman Yunita Maulidina