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All Journal EKSPANSI Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Amwaluna Jurnal Ekonomi dan Keuangan Syariah Bantenese Jurnal Pengabdian Masyarakat EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian Masyarakat Madani Jurnal Difusi Indonesian Journal of Economics and Management Industrial Research Workshop and National Seminar Journal of Applied Islamic Economics and Finance Prosiding Seminar Nasional Pengabdian Masyarakat Jurnal Maps (Manajemen Perbankan Syariah)
Kristianingsih Kristianingsih
Department Of Accounting, Politeknik Negeri Bandung
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Analisis Determinan Kebijakan Dividen Perusahaan Consumer Non-Cyclicals yang Terdaftar di Indeks Saham Syariah Indonesia Faisal Ihsannuddin; Kristianingsih Kristianingsih; Hazma Hazma
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.498 KB) | DOI: 10.35313/jaief.v2i3.3736

Abstract

The purpose of this study was to determine the factors that influence dividend policy. This study examines the effect of leverage as measured by the Debt to Equity Ratio, free cash flow, and collateralizable assets on dividend policy as measured by the Dividend Payout Ratio. The type of research used is quantitative research, and the population used in this study is non-cyclical consumer companies that are members of the ISSI for the 2016-2020 period. Obtained as many as 16 companies that meet the criteria to be used as research samples. The data analysis technique used is multiple linear regression analysis on panel data. The results showed that partially, Leverage and Free Cash Flow had a negative and insignificant effect on Dividend Policy, while Collateralizable Assets had no significant positive effect on Dividend Policy. In addition, dividend policy is affected by Leverage, Free Cash Flow and Collateralizable Assets simultaneously.
Pengaruh Faktor Internal terhadap Kinerja Bisnis Koperasi Syariah (Survey terhadap unit Bisnis Koperasi Syariah di Bandung Koernia Purwihartuti; Hennidah Karnawati; Tiafahmi Angestiwi; Kristianingsih Kristianingsih; Setiawan Setiawan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2228

Abstract

The main problems of sharia cooperatives are 47%capital, 35%decrease in sales, and 8%production barriers. Based on the results of previous studies, information was obtained that; (1) Sharia Cooperative Business Unit that grows during Pandemic is only a savings and loan while another business unit is declined dramatically and even almost loss, (2) Sharia cooperative members in Bandung are very varied, there are business people, rural residents who are technology blind, members of higher education, Private employees who have been technology literate that need adjustment in the service process, (3) The profit sharing system that characterizes sharia cooperatives requires openness to the conditions of the customer's financial performance. Currently it only relies on trust, (4) Limitations of Distribution due to government policies that limit the entry and exit of people to avoid the transmission of the Covid Virus 19. This study was conducted with the aim of: 1). Knowing the internal factors of Islamic cooperatives in Bandung; 2). Knowing the performance of Islamic cooperatives in Bandung; 3). Knowing the effect of internal factors on the performance of the Islamic cooperative business. The method used in this study is the Explanatory Survey. Data processing techniques are carried out with the help of PLS ​​3.2 to find out the internal factors that affect the performance of sharia cooperatives. This research was conducted with One Shoot Cross Sectional. The approach used is a combination of quantitative and qualitative approaches. The results showed that the internal factors of Islamic cooperatives consisted of marketing, operations, human resources, finance in the good category. Performance factors consisting of profit growth, cooperative services growth in good categories while cost growth in the category is quite good. There is an influence of 60.20 % internal factors on positive and significant business performance.
Performance Assessment of Sharia Commercial Banks in Indonesia based on Sharia Maqashid Index (Case Study on Three Selected Banks 2015-2021) Aulia Rahmawati Zulfa; Ruhadi Ruhadi; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3850

Abstract

This purpose of this study was to determine the performance of selected Islamic commercial banks in Indonesia using the Maqashid Syariah Index. The type of data used is secondary data obtained from the financial statements of each sample of Islamic commercial banks, namely Bank Muamalat, BCA Syariah, and BJB Syariah during the 2015-2021 periods. This research is a descriptive quantitative research using descriptive statistical analysis and the Simple Additive Weighting method. The results of this study are that BCA Syariah has the highest sharia maqashid index measurement results (39,56%) when compared to Bank Muamalat (38,40%) and BJB Syariah (35,58%). From the calculation results, there are no Islamic commercial banks that can consistently achieve high scores on each performance ratio assessment.
Pengaruh Perputaran Piutang dan Perputaran Modal Kerja Terhadap Net Profit Margin pada Perusahaan Makanan dan Minuman di BEI (2014-2018) Wigianti Astutisari; Kristianingsih Kristianingsih; Ine Mayasari
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2424

Abstract

This research aims to find out the effect of Receivables Turnover and Working Capital Turnover on Net Profit Margin in Food and Beverage Sub Sector companies listed in IDX for the period 2014-2018. This study used purposive sampling techniques, so that sample data was obtained used by 6 Food and Beverage Sub Sektors companies registered in IDX period 2014-2018 with certain criteria. The type of data used in this study is secondary data in the form of the company's annual financial statements. The research method carried out is descriptive and quantitative research. This research was conducted by regression panel data processed using IBM SPSS Statistics 26 Software. The results showed that simultaneous turnover of receivables and turnover of working capital had a significant effect on Net Profit Margin. Partially, Receivables Turnover negatively and significantly affects Net Profit Margin and Working Capital Turnover negatively and significantly affects Net Profit Margin.
Pengaruh Debt to Asset Ratio dan Debt to Equity Ratio terhadap Return on Equity pada Perusahaan Properti dan Real Estate Yunita Rizka Septiyani; Kristianingsih Kristianingsih; Muhamad Umar Mai
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2428

Abstract

The purpose of this research is to determine the Effect of Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) to Return On Equity (ROE) of property and real estate companies listed in IDX for 2013-2017 both simultaneously and partially. The used research methods are descriptive and quantitative approaches, with secondary data using IBM SPSS Statistics 23 application tool. There are 40 sample data choosen by purposive sampling. Based on the results of the F test simultaneously Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) have a significant effect on Return On Equity (ROE). Based on hypothetical testing, the t test bring the result that debt to asset ratio (DAR) has an insignificant effect on return on equity (ROE) variables and Debt to Equity Ratio (DER) has a significant effect on Return on Equity (ROE) variables on property and real estate companies listed in IDX.
Pengaruh BI Rate dan BOPO terhadap NPL pada Bank Umum yang Terdaftar di BEI Tahun 2010-2020 Amalia Nur Azizzah; Iwan Setiawan; Kristianingsih Kristianingsih
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i3.3099

Abstract

The ascent and fall of the NPL ratio in the banking world can be brought about a few components, both inward and outside to the bank, just as elements from the indebted person inself. This last task research means to decide the impact of the BI Rate and BOPO on NPLs in business banks recorded on the Indonesian Stock Exchange from 2010 to 2020 with an example of fiscal reports from the Q1 of 2010 to the Q4 of 2020 for 6 banking companies. The strategy utilized in this examination is a quantitative exploration technique with the assistance of board information relapse testing. The chose board information relapse technique is the Random Effect Model, whit the outcome that the BI Rate has a hug impact a negative way and BOPO has a critical impact a positive way NPL
Pengaruh Rasio Keuangan Sebagai Indikator dalam Memprediksi Potensi Kebangkrutan Bank Umum yang Terdaftar di Bursa Efek Indonesia Fasha Asyva; Kristianingsih Kristianingsih; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i3.3228

Abstract

This study aims to provide empirical evidence that financial ratios include in the Risk Based Bank Rating component can be used to predict the potential for bankruptcy of commercial banks and to determine financial ratios that can be used as indicators in predicting bankruptcy of commercial banks. This study uses secondary data in the form of bank financial statements for 2015-2019 at commercial banks listed on the Indonesia Stock Exchange, with 12 banks selected as samples through the purposive sampling method. The analytical technique used is panel data regression analysis with a random effect model. The test results show that the financial ratios included in the Risk Based Bank Rating component can be used to predict the potential for bankruptcy of commercial banks. However, partially, only LFR and CAR can be used as indicators to detect potential bankruptcy of commercial banks. Meanwhile, NPL, BOPO,and ROA cannot be used as indicators to predict the potential for bankruptcy of commercial banks.
Pengaruh Pembiayaan Bank Syariah, dan Tenaga Kerja Terhadap PDRB Jawa Barat Ryhan Firdausy Noor Dermawan; Mochamad Edman Syarief; Kristianingsih Kristianingsih
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i2.3696

Abstract

This study aims to analyze the effect of Islamic bank financing and labor on the economy of West Java as seen from the GRDP of West Java. Based on its nature, this research is associative because it aims to determine the effect of two or more variables. Sampling in this study used a purposive sampling method with secondary data obtained from Islamic Banking Statistics published by the Financial Services Authority, statistics published by the Central Bureau of Statistics, and other data related to the subject and object of the study. This research uses Path Analysis method. This study is expected to be able to see the relationship between the independent variables, namely Islamic bank financing, the intervention variable, namely labor, then West Java's Gross Regional Domestic Product (GRDP) as the dependent variable. The results of this study indicate that the variable of Islamic bank financing has an effect on the GRDP of West Java, as well as that of Islamic bank financing and labor have an effect on the GRDP of West Java. The findings of this study contribute to Islamic banking and the West Java government as a reference for improving the economy.
Return Saham pada Perusahaan yang Terdaftar di LQ45: Kajian Model Profitabilitas dan Rasio Pasar Anastasya Priska Kusuma Dewi; Kristianingsih Kristianingsih; Koernia Purwihartuti
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3755

Abstract

This study aims to determine the effect of Return On Assets (ROA), Return On Equity (ROE), and Earning Per Share (EPS) partially or simultaneously on stock returns in companies listed in the LQ45 index on the Indonesia Stock Exchange for the 2016-2020 period. This study uses associative and quantitative research methods. Based on the analysis of the research results, the conclusions are (1) partially Return On Assets has a significant negative effect of 0.008 on Stock Return, (2 ) partially Return On Equity has a significant positive effect of 0.026 on Stock Return, (3) partially Earning Per Share has no and insignificant effect on Stock Return and (4) Simultaneously Return On Assets, Return On Equity, and Earning Per Share has a significant positive effect on Stock Return, as indicated by the calculated F value of 2.814 and the coefficient of determination of 0.10.
Pengujian teori daur hidup perusahaan pada kebijakan dividen Setiawan Setiawan; Kristianingsih Kristianingsih; Leni Nur Pratiwi
INOVASI Vol 17, No 4 (2021): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i4.10052

Abstract

Kebijakan dividen pada sebuah perusahaan masih menjadi topik yang menarik untuk didiskusikan karena hingga saat ini belum ada kesepakatan mengenai faktor apa yang melatarbelakanginya. Seperti dengan apa yang terjadi pada perusahaan sektor manufaktur di Bursa Efek Indonesia, bahwa sebagian ada yang membayarkan dividen, namun sebagian lain ada yang tidak membayarkan dividen. Dengan demikian penelitian ini berusaha untuk mendalami faktor-faktor penentu mengapa perusahaan tersebut membayar atau tidak membayar dividen. Hipotesis awal penelitian ini menggunakan sudut padang teori daur hidup perusahaan untuk membuktikan mengapa perusahaan memilih kebijakan dividen. Untuk mencapai tujuan penelitian, maka digunakan metode pendekatan asosiatif yang meneliti pengaruh variabel bebas berupa daur hidup perusahaan terhadap variabel terikat berupa kebijakan dividen. Analisis data yang digunakan yaitu SEM-PLS dengan bantuan alat WarpPLS. Hasil penelitian mengungkapkan bahwa kebijakan dividen pada perusahaan manufaktur yang terdaftar di BEI dipengaruhi oleh faktor-faktor daur hidup perusahaan berupa RE/TE, profitabilitas, umur perusahaan, ukuran perusahaan, dan kesempatan tumbuh. Temuan ini mampu menjawab bahwa kebijakan dividen di Indonesia cenderung menganut pada teori daur hidup perusahaan.
Co-Authors Amalia Nur Azizzah Anastasya Priska Kusuma Dewi Anggraeni Novitasari Anisa Nurjanah Aulia Rahmawati Zulfa Azzahra Djakaria Bambang Wisnuadi Barnas, Benny Bunga Larasati Pujianto Destian Arshad Darulmalshah Tamara Dhiya Azkia Dirgantari Dimas Sumitra Danisworo Djoni Djatnika Endang Hatma Juniwati Faisal Ihsannuddin Fariza Bahari Fadliani Fasha Asyva Fifi Afiyanti Fiqi Fahri Al Malik Fitri Auliani Hasbi Assidiki Hasbi Assidiki Mauluddi Hasbi Hasbi Hazma Hazma Hennidah Karnawati Iwan Setiawan Jihan Humaira Jouzar Farouk Karnawati, Hennidah Koernia Purwihartuti Lathifa Husna Leni Nur Pratiwi Mahesa Dava Wardhana Marwansyah Mayasari, Ine Mochamad Rizki Ramdani Mochamad Umar Mai Muhammad Dimas Prasetyo Novianty, Ira Nurjanah Syakrani Pakpahan, Rosma R. Abidzar Al Fahri Raka Abidzar Al Ghifari Rinita Salsa Ziljiani Ruhadi Ruhadi Ryhan Firdausy Noor Dermawan Salma Aulia Devyane Salma Nabila Mustika Satria Hardi Nugraha Sekar Putri Yuandra Setiawan Setiawan Setiawardani, Maya Sudjana Sudjana Syarief, Mochamad Edman Tiafahmi Angestiwi Tiafahmi Angestiwi Tiafahmi Angestiwi Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Wigianti Astutisari YAYAN FIRMANSYAH, YAYAN Yeti Apriliawati, Yeti Yunita Rizka Septiyani