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Peningkatan Kinerja Koperasi Warga Polban (KWP) Melalui Pembuatan Perencanaan Bisnis Koperasi Syariah Koernia Purwihartuti; Hennidah Karnawati; Marwansyah Marwansyah; Tiafahmi Angestiwi; Kristianingsih Kristianingsih; Jouzar Farouk
Jurnal Pengabdian Masyarakat Madani Vol 3 No 1 (2023): Jurnal Pengabdian Masyarakat Madani (JPMM)
Publisher : Sekolah Tinggi Ekonomi Bisnis Syariah Bina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jpmm.v3i1.108

Abstract

Hasil rapat anggota tahunan (RAT) yang secara rutin dilaksanakan, diketahui bahwa KWP mengalami pertumbuhan yang konsisten positif terutama dari unit usaha pelayanan simpan pinjam, namun diperoleh informasi bahwa banyak anggota yang menginginkan dan menyarankan koperasi Syariah. Berdasarkan informasi tersebut, maka KWP perlu untuk mempertimbangkan perubahan status dari koperasi yang memberi pelayanan secara konvensional ke arah koperasi dengan metode pelayanan Syariah. Guna kepentingan tersebut, maka tujuan dari program PkM ini adalah untuk mempersiapkan persyaratan-persyaratan administratif berupa pembuatan perencanaan bisnis untuk koperasi syariah yang meliputi aspek-aspek organisasi (visi, misi, tujuan dan struktur organisasi), pasar dan pemasaran, operasi & produksi, anggaran dasar dan anggaran rumah tangga serta sumber daya manusia. Metode yang digunakan yaitu metode kemitraan dengan cara bekerjasama dengan KWP sebagai penyedia data sekaligus calon pengguna hasil pengabdian ini; salah satu manajemen koperasi Syariah sebagai nara sumber. Perencanaan bisnis yang dihasilkan lalu disosialisasikan kepada pengurus, pengawas dan pengelola KWP. Hasil PkM yakni perencanaan bisnis koperasi syariah, berupa; (1) perencanaan pasar dan pemasaran, hanya 80% yang berminat mengikuti koperasi syariah, 19% ragu-ragu dan sisanya tidak tertarik, (2) struktur organisasi berbasis syariah berbentuk matriks dan perencanaan penambahan SDM 2 orang; (3) operasi berupa SOP untuk setiap produk syariah; (4) Pembuatan strategi berdasarkan analisis SWOT, (5) Perancangan dan pembuatan anggaran dasar dan anggaran Rumah Tangga koperasi syariah. Hal yang perlu dilakukan adalah melakukan Kerjasama dengan koperasi syariah yang sudah maju untuk pengadaan teknologi informasi dan Kerjasama dengan baitulmal.
Persepsi Pemahaman Pengelolaan Modal Kerja dan Pengaruhnya terhadap Profitabilitas Moch. Edman Syarief; Iwan Setiawan; Hasbi Assidiki; Ira Novianty; Yeti Apriliawati; Fifi Afiyanti; Kristianingsih Kristianingsih; Sudjana Sudjana
Prosiding Seminar Nasional Pengabdian Masyarakat Universitas Ma Chung Vol. 1 (2021): Prosiding Seminar Nasional Pengabdian Masyarakat Ma Chung 2021
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/senampengmas.2021.1.1.349-358

Abstract

Pengelolaan modal kerja merupakan salah satu hal terpenting dalam siklus bisnis usaha mikro, kecil dan menengah. Paper ini bertujuan untuk mengetahui persepsi pemahaman pengelolaan modal kerja dan hubungannya terhadap. Data dikumpulkan melalui kuesioner yang dibagikan melalui Google Form dengan responden para pelaku usaha mikro, kecil dan menengah seputar Bandung Raya. Pengolahan data menggunakan pendekatan partial least square dengan memakai WarpPLS. Hasil penelitian menunjukkan bahwa persepsi pengelolaan kas, dan persepsi pengelolaan Hutang Piutang berpengaruh positif signifikan terhadap profitabilitas. Sementara persepsi pengelolaan persediaan dan persepsi pengelolaan modal kerja secara keseluruhan berpengaruh negatif dan signifikan terhadap profitabilitas usaha. Hal ini menyatakan bahwa pengelolaan modal kerja memang memiliki akibat terhadap profitabilitas usaha. Untuk itu diperlukan sebuah upaya untuk bisa meningkatkan pemahaman pengelolaan modal kerja para pelaku usaha mikro, kecil dan menengah.
Analisis Pengaruh Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sektor Healthcare yang Terdaftar di Indeks Saham Syariah Indonesia Lathifa Husna; Ruhadi Ruhadi; Hasbi Assidiki Mauluddi; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3776

Abstract

This study was conducted to determine the effect of profitability on firm value in healthcare sector companies listed on the Indonesia Sharia Stock Index (ISSI) 2017-2020. This study is a quantitative study with a causal associative approach using secondary data, the data sample was determined by the purposive sampling method and resulted in a sample of 11 companies with annual financial statements during the 2017-2020 period to obtain 44 observational data. Profitability is proxied by Return on Equity (ROE) and the firm value indicated by Tobin’s Q. This research uses the path analysis method with WarpPLS. The results of the study state that profitability has a significant effect of firm value.
Analisis Perbandingan Profitabilitas Bank Syariah BUMN Sebelum dan Sesudah Merger Menjadi Bank Syariah Indonesia Anisa Nurjanah; Djoni Djatnika; Iwan Setiawan; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3801

Abstract

This study is entitled Comparative Analysis of the Profitability of State-Owned Sharia Banks Before and After the Merger to Become a Bank Syariah Indonesia (BSI). The purpose of this study is to determine whether there is a difference in the profitability of the three BUMN Syariah Banks, namely BRI Syariah, BNI Syariah, and Bank Syariah Mandiri, 1 year before the merger, namely 2020 to 1 year after the merger, namely in 2021. The type of data used in this study is secondary data sourced from the financial statements of BRI Syariah, BNI Syariah, Bank Syariah Mandiri, and Bank Syariah Indonesia, with a quarterly timeline from 2020-2021. The method used in this study is the normality test and the different tests using the Independent Simple T-Test for normally distributed data and the Mann-Whitney U test for data not normally distributed. The results obtained from this study are that there is a difference in Gross Profit Margin between BRI Syariah, Bank Syariah Mandiri, and the average of the three state-owned Islamic banks 1 year before the merger and 1 year after the merger (when it has become a Bank Syariah Indonesia). At the same time, between BNI Syariah with Bank Syariah Indonesia, there is no difference. Likewise, with Net Profit Margin, there is a difference in Net Profit Margin between BRI Syariah, Bank Syariah Mandiri, and the average of the three state-owned Islamic banks 1 year before the merger and 1 year after the merger (when it has become a Bank Syariah Indonesia), while between BNI Syariah and There is no difference between Islamic Banks in Indonesia. Furthermore, there is no difference in Return on Assets and Return on Equity between BRI Syariah, BNI Syariah, Bank Syariah Mandiri, and the average of the three state-owned Islamic banks is 1 year before the merger with 1 year after the merger (when it has become a Bank Syariah Indonesia).
Analisis Pengaruh Penerapan Green Banking dan Efisiensi Biaya Operasional terhadap Profitabilitas Bank Umum Syariah di Indonesia Salma Nabila Mustika; Kristianingsih Kristianingsih; Fifi Afiyanti Tripuspitorini; Tjetjep Djuwarsa
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3861

Abstract

The purpose of this study is to determine whether the implementation of green banking and operational cost efficiency can affect the profitability of Sharia Commercial Banks in 2016-2020. The variables used in this study are indicators of green banking as an exogeneous variables, BOPO as an intervening variable, and ROA as an endogenous. The type of data used in this study is secondary data in the form of panel data sourced from the annual reports of each Sharia Commercial Bank registered with the Financial Services Authority (OJK) in 2016-2020. Hypothesis testing is done by using a path analysis model. The results indicate that the implementation of green banking has a negative and significant effect on BOPO and has no direct effect on ROA of Sharia Commercial Banks. While, BOPO has negative and significant effect on ROA of Sharia Commercial Banks.
Unraveling the Link between Financial Performance and Mudaraba Deposit Returns: The Case of Full-fledged Islamic Bank Kristianingsih Kristianingsih; Mochamad Rizki Ramdani; Hennidah Karnawati; Koernia Purwihartuti; Hazma Hazma; Maya Setiawardani
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.5309

Abstract

The goal of this study was to examine the impact of various factors on the profit-sharing level of Mudaraba deposits held by fully-fledged Islamic banks, including profitability level, profitability level, financing risk level, liquidity level, operational efficiency level, and capital adequacy level. A quantitative descriptive method with panel data regression analysis techniques was used in this investigation. The approaches used for data collecting included documentation and literature study. 168 observational data were collected across 7 Full-Fledged Islamic Banks over the course of six years, from 2017 to 2022. The findings demonstrated that the profit-sharing rate of Mudaraba deposits was significantly influenced by the levels of profitability, financing risk, liquidity, operational efficiency, and capital sufficiency at the same time. The amount of profitability, the level of financing risk, and the level of operational efficiency all somewhat influence the profit-sharing rate for Mudaraba deposits in a positive and significant way. The profit-sharing rate of Mudaraba deposits is unaffected by both liquidity and capital adequacy levels.
Pengaruh Non Performing Financing Terhadap Profitabilitas Bank Umum Syariah Periode 2018-2021 Muhammad Dimas Prasetyo; Djoni Djatnika; Kristianingsih Kristianingsih
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.3873

Abstract

This study aims to analyze the effect of NPF (Non Performing Financing) on profitability with the ratio of NPM (Net Profit Margin) of Islamic Commercial Banks in Indonesia, either partially or simultaneously. The NPF used is the NPF mudharabah, NPF musyarakah, and NPF murabahah. The research conducted is a quantitative research using secondary data obtained from Islamic Banking Statistics 2018-2021 which has been carried out to the public through the official website of the Financial Services Authority. The sample was selected by purposive sampling technique so that the selected sample was Islamic Commercial Banks in Indonesia. The data analysis method used in this research is multiple linear regression analysis method. The hypothesis test that will be used is the t test to partially test the hypothesis and the F test to test the hypothesis simultaneously. The results showed that partially the mudharabah NPF had a significant effect on the profitability of Islamic commercial banks in a positive direction, while the musyarakah NPF and murabahah NPF partially had no effect on the profitability of Islamic commercial banks. Simultaneously, NPF mudharabah, NPF musyarakah, and NPF murabahah have no effect on the profitability of Islamic Commercial Banks.
Analisis Pengaruh Kinerja Keuangan Terhadap Bagi Hasih Deposito Mudharabah Bank Umum Syariah di Indonesia Periode 2017-2022 Mochamad Rizki Ramdani; Kristianingsih; Ruhadi
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5493

Abstract

The goal of this study was to examine the impact of various factors on the profit-sharing level of Mudharabah deposits held by fully-fledged Islamic banks, including profitability level, profitability level, financing risk level, liquidity level, operational efficiency level, and capital adequacy level. A quantitative descriptive method with panel data regression analysis techniques was used in this investigation. The approaches used for data collecting included documentation and literature study. 168 observational data were collected across 7 Full-Fledged Islamic Banks over the course of six years, from 2017 to 2022. The findings demonstrated that the profit sharing rate of Mudharabah deposits was significantly influenced by the levels of profitability, financing risk, liquidity, operational efficiency, and capital sufficiency at the same time. The amount of profitability, the level of financing risk, and the level of operational efficiency all somewhat influence the profit-sharing rate for Mudharabah deposits in a positive and significant way. The profit sharing rate of Mudharabah deposits is unaffected by both liquidity and capital adequacy levels. Keywords: Financial ratio, signaling theory, level of profit sharing mudaraba deposits
Rancang Bangun Aplikasi Koperasi Syariah Berbasis Web Pada Koperasi Warga Polban Bandung Koernia Purwihartuti; Hennidah Karnawati; Tiafahmi Angestiwi; Kristianingsih Kristianingsih; Hasbi Hasbi; Nurjanah Syakrani; Bambang Wisnuadi; Yayan Firmansyah
BANTENESE : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 2 (2023): Bantenese : Jurnal Pengabdian Masyarakat
Publisher : Pusat Studi Sosial dan Pengabdian Masyarakat Fisipkum Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ps2pm.v5i2.7253

Abstract

Koperasi Warga Polban (KWP) merupakan koperasi yang beranggotakan pegawai Polban. Koperasi ini terletak di dalam kampus Polban. Hasil RAT yang dilaksanakan pada 28 Februari 2023 menunjukkan bahwa koperasi syariah akan dilaksanakan secara bertahap sebelum membuat perizinan. Guna pelaksanaan koperasi syariah, diperlukan adanya transparansi dari berbagai sisi mengingat di dalam koperasi syariah tidak boleh memberlakukan bunga karena dianggap sebagai riba. Pada pelaksanaannya koperasi syariah menerapkan sistem bagi hasil. Transparansi tersebut dapat dilakukan dengan baik dengan bantuan sistem informasi yang berisi mengenai semua informasi yang dibutuhkan oleh anggota. Tujuan dari PkM ini adalah untuk menghasilkan rancang bangun aplikasi koperasi syariah berbasis web pada KWP. PkM ini berupa teknologi tepat guna rancang bangun koperasi syariah berbasis web. Metode yang digunakan dalam pengembangan aplikasi ini adalah metode Agile. Aplikasi web ini dibuat menggunakan beberapa teknologi pengembangan web, seperti: (1) Vue.js, untuk sisi Front-End yang berperan dalam menyajikan tampilan visual dari aplikasi; (2). Laravel, untuk sisi Back-End yang berperan untuk melakukan pemrosesan terhadap fungsionalitas dari aplikasi; (3) MySQL, sebagai basis data dalam menyimpan data-data yang berkaitan dengan KWP. Hasilnya berupa sistem informasi KWP Berbasis Web yang siap dipresentasikan pada RAT 2024. Disarankan web yang telah dibuat terus dilakukan updating, perlu kebijakan pengamanan data dan ada pegawai khusus yang menangani web ini.
Pengaruh Cash Ratio dan Debt to Equity Ratio terhadap Return on Equity pada Perusahaan Sub Sektor Telekomunikasi Kriteria Syariah Kristianingsih Kristianingsih; Dimas Sumitra Danisworo; Satria Hardi Nugraha
Jurnal Maps (Manajemen Perbankan Syariah) Vol. 5 No. 2 (2022)
Publisher : Masoem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/maps.v5i2.429

Abstract

Competition in the business world requires every company to develop its business to obtain maximum profit. One of them is by improving the performance of the company's management, especially performance in the financial sector. Return on Equity (ROE) is one of the indicators in showing the level of profitability. Many things can affect the achievement of ROE such as liquidity and solvency. This article attempts to investigate more the effect of the liquidity ratio as proxied by the Current Ratio (CR) and the solvency ratio as proxied by the Debt to Equity Ratio (DER). The difference with previous research is that this research was conducted in the infrastructure and utility sector companies, especially the telecommunications sub-sector in Indonesia. This study uses a quantitative approach with a sample of telecommunications sector companies listed on the Indonesia Stock Exchange. The results showed that i) Cash Ratio did not have a significant effect on Return On Equity; ii) Debt to Equity Ratio has a significant negative effect on Return on Equity; and iii) Cash Ratio and Debt to Equity Ratio simultaneously have a simultaneous effect on Return on Equity.