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PENGARUH OPASITAS BANK TERHADAP TINGKAT PERTUMBUHAN KREDIT DI MODERASI OLEH VARIABEL KAPITALISASI BANK, WHOLESALE FUNDING, MACROECONOMY CONDITION, DAN KUALITAS KREDIT (Studi Empiris pada Bank Umum Konvensional yang terdaftar di BEI 2018-2022) Fatah, Abdoe Gamiyu; Puryandani, Siti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 2: Agustus 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i2.1125

Abstract

This study aims to investigate the effect of bank opacity on loan growth rates by considering the role of bank capitalization variables, wholesale funding, macroeconomic conditions, and credit quality as moderating factors. The empirical study was conducted on Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The research method uses multiple regression analysis and moderation techniques by utilizing financial and macroeconomic data sourced from bank financial reports in Indonesia. The results of this analysis can provide insight into the impact of bank opacity on loan growth, while explaining the extent to which the variables of bank capitalization, wholesale funding, macroeconomic conditions, and credit quality moderate the relationship. The findings of this study are expected to contribute to the understanding of the factors that influence credit growth in the banking sector, particularly in the context of bank opacity. The practical implications of this study can help regulators, bank management, and other stakeholders to develop appropriate policies to improve the stability and growth of the banking sector. Keywords: bank opacity, loan growth, bank capitalization, wholesale funding, macroeconomic conditions, credit quality.
Hubungan Kebijakan Pajak dengan Kepatuhan dan Inovasi: Tinjauan Literatur Sistematis Sunaryo, Deni; Lestari, Etty Puji; Puryandani, Siti; Hersugondo, Hersugondo
"LAWSUIT" Jurnal Perpajakan Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v3i2.9761

Abstract

Background: Tax is an important instrument to support national development and socio-economic development. Tax reform is often used to improve efficiency, innovation, and taxpayer compliance. However, the effectiveness of this policy is often hampered by the complexity of the tax system, weak law enforcement, and negative public perceptions of government spending. Objective: This article aims to conduct a systematic analysis of the recent scientific literature discussing the relationship between tax policy, taxpayer compliance, and innovation, taking into account socio-cultural factors such as gender. Methods: The study was conducted by analyzing 10 scientific articles from databases such as Scopus, Taylor & Francis, and Elsevier. Articles were selected based on inclusion criteria covering the themes of tax compliance, corporate innovation, and socio-economic impacts of tax reform. Results: The main findings show that corporate tax rate reforms positively contribute to innovation, while taxpayer compliance behavior is influenced by social factors such as gender. However, weak enforcement capacity in developing countries hampers the effectiveness of these reforms. Conclusion: Integration of digital technology and data-driven approaches is needed to improve tax compliance and the effectiveness of tax policies in various countries.
Pendampingan dan Pelatihan Digital Marketing untuk Peningkatan Pendapatan Pelaku UMKM Kota Bogor Rahim, Dian Anggraeny; Puryandani, Siti
Jurnal Abdi Masyarakat Indonesia Vol 5 No 1 (2025): JAMSI - Januari 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.1544

Abstract

Usaha mikro kecil dan menengah (UMKM) pada masa ini merupakan bisnis yang mampu memberikan sumbangan yang besar pada perekonomian wilayah sekaligus mampu mengurangi pengangguran, dan terbukti mampu bertahan pada saat terjadi krisis ekonomi pada masa pandemi. Namun banyak pelaku UMKM yang belum mampu mengikuti trend pemasaran pada saat ini yaitu melalui media sosial. Ketidakmampuan ini pada akhirnya mengurangi pendapatan pelaku bisnis UMKM, karena digital marketing merupakan ujung tombak system pemasaran pada era kini. Kegiatan pengabdian masyarakat ini dilakukan selama 3 (tiga) hari yang memberikan pendampingan dan pelatihan pemasaran digital (digital marketing) pada pelaku UMKM kota Bogor. Peserta dalam pelatihan dan pendampingan kali ini adalah 20 (dua puluh) orang, terdiri dari pelaku UMKM kuliner, pakaian dan souvenir pernikahan. Pada hari pertama, metode pendampingan dan pelatihan dimulai dengan melakukan Assessment pada peserta terkait kebutuhan mereka dalam proses produksi. Pada hari kedua dilakukan Focus Group Dissussion (FGD) interaktif pada peserta tentang digital marketing. Pada hari terakhir peserta pendampingan dan pelatihan melakukan presentasi hasil kegiatan dengan menunjukkan akun media sosial yang dibuat dan telah dimasukkan poto produk bisnisnya.
Sharia Compliance dalam Pelaksanaan Eksekusi Jaminan Gadai Rahn Ningrum, Fatima Retno; Sonjaya, Adang; Puryandani, Siti; Rahim, Dian Anggraeny
Asy-Syari'ah Vol. 25 No. 1 (2023): Asy-Syari'ah
Publisher : Faculty of Sharia and Law, Sunan Gunung Djati Islamic State University of Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/as.v25i1.28809

Abstract

Abstract: This research is a comprehensive study of the implementation of executions carried out by murtahin on rahn pawn collateral, approached from the perspective of Sharia economic law. The study was conducted using a qualitative descriptive research methodology, which allowed for a detailed exploration of the execution of Rahn guarantees from the perspective of Sharia economic law. The normative legal approach was employed, using secondary sources to collect Islamic regulations and laws that were most relevant to the research problem. The research was then analyzed using the Sharia economic law doctrine. The findings of this research provide the procedures for executing rahn as per the Constitutional Court Decision Letter Number 18 of 2019, in accordance with the principles of Islamic sharia as regulated in the DSN-MUI Fatwa Number 92 of 2014 concerning financing accompanied by rahn.Abstrak: Penelitian ini bermaksud untuk melakukan kajian terhadap pelaksanaan eksekusi yang dilakukan oleh murtahin atas jaminan gadai rahn dari sudut pandang hukum ekonomi syari’ah. Penelitian ini dilakukan dengan menggunakan jenis penelitian deskriptif kualitatif yang mengeksplorasi eksekusi jaminan rahn dalam pandangan hukum ekonomi syari’ah. Pendekatan yang digunakan adalah pendekatan hukum normatif dengan menggunakan sumber sekunder yang dikumpulkan dengan cara menginven­tarisir peraturan dan hukum islam yang sesuai dengan masalah penelitian. Penelitian ini kemudian dianalisis dengan menggunakan doktrin hukum ekonomi syariah. Hasil penelitian ini adalah tata cara pelaksanaan eksekusi dalam Surat Putusan Mahkamah konstitusi Nomor 18 Tahun 2019 sesuai dengan prinsip Syari’at Islam yang diatur dalam Fatwa DSN-MUI Nomor 92 Tahun 2014 tentang pembiayaan yang disertai rahn.
Pengaruh Kepemimpinan Otentik Terhadap Kinerja Pegawai Dengan Komitmen Organisasional Sebagai Variabel Mediasi Helina Pratamasari, Linda; Puryandani, Siti
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 1 No 1 (2023): Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v1i1.648

Abstract

The purpose of this study is to analyze the influence of authentic leadership and organizational commitment on the performance of village officials in the Kec.Kedungtuban area. In this study using quantitative methods and data techniques using PLS operated through Smart PLS 3.0 software. The sample selection method uses saturated samples. The respondents in this study were village tools in the Village Government in the Kec Kedungtuban Region with a total of 172 people. Data collection in this study was carried out using an online questionnaire. The online questionnaire was sent to respondents via WhatsApp number. Based on the results of data analysis, it was concluded that authentic leadership has a significant effect on organizational commitment and employee performance, organizational commitment has a significant effect on employee performance and organizational commitment is able to play a mediation between authentic leadership and employee performance.
Peran Literasi Keuangan Sebagai Pemoderasi Persepsi Kemudahan dan Persepsi Risiko Terhadap Minat Penggunaan Aplikasi Pencatatan Laporan Keuangan Pada Sektor UMKM (Studi pada UMKM Konveksi di Kecamatan Comal) Faradiba, Aldilase Adib; Lukiastuti, Fitri; Puryandani, Siti; Pujiastuti, Yanti
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v13i2.543

Abstract

This study aims to determine the role of financial literacy as a moderator of perceived ease and perceived risk on the interest in using financial reporting applications in the MSME sector. This study uses a quantitative approach with data collection techniques through questionnaires and involves 80 respondents. The population in this study were MSME Convection Actors in Comal District. The analysis technique used in this study is SEM (Structural Equation Model) using Smart Partial Least Square (SmartPLS) 4.0 software. The results of this study indicate that perceived ease has a negative and insignificant effect on the interest in using financial reporting applications for MSME Convection in Comal District, and perceived risk has a positive and significant effect on the interest in using financial reporting applications for MSME Convection in Comal District. Meanwhile, the role of financial literacy cannot moderate the effect of perceived ease on the interest in using financial reporting applications for MSME Convection in Comal District, and financialliteracy can moderate the perception of risk on the interest in using financial reporting applications for MSME Convection in Comal District.
Financial Ratios And Stock Return In The Food & Beverage Sector Sunaryo, Deni; Ibrahim, Mukdad; Lestari, Etty Puji; Puryandani, Siti
JURNAL STUDI MANAJEMEN ORGANISASI Vol 22, No 1 (2025)
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v22i1.72461

Abstract

This study uses a quantitative approach with panel data analysis to examine the effect of financial ratios on stock return and the role of financial distress as a moderating variable. The sample consists of companies in the food and beverage processing sector listed on the Indonesia Stock Exchange (IDX) during the period from 2013 to 2023. The data used were obtained from the annual financial statements published by these companies, as well as stock market data from the IDX. The total sample used in this study consists of 121 data points obtained through purposive sampling from 26 companies that met the research criteria. The dependent variable in this study is stock return, which is calculated based on the annual stock price change divided by the stock price at the beginning of the year. The independent variables include financial ratios, namely Total Asset Turnover (TAT), Price Earnings Ratio (PER), and Times Interest Earned Ratio (TIER). Financial distress is measured using the Altman Z-Score, which serves as the moderating variable in this study. Multiple regression analysis was used to test the research hypotheses, incorporating interaction variables between financial ratios and financial distress to test for moderating effects. The tests included descriptive analysis, normality test, multicollinearity test, and autocorrelation test to ensure the validity of the results.The results show that TAT, PER, and TIER have weak or insignificant effects on stock return, with TAT and TIER showing negative but statistically insignificant relationships. Financial distress was found to moderate the relationship between TIER and stock return in certain models, although it did not show a significant effect in other models. This study emphasizes the need for further research to include macroeconomic variables and explore industry sector dynamics to deepen the understanding of this relationship.
KAPASITAS SEBAGAI SISTEM PRODUKSI Puryandani, Siti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 2 No. 1 (2011): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.797 KB) | DOI: 10.36694/jimat.v2i1.17

Abstract

Strategic capacity involves an investment decision that must match resource capabilities to a long term demand forecast. This paper explain factors to be taken into account in selecting capapcity additions for both manufacturing and service include : the likely effects of economies of scale, the effects of experience curve, the impact of changing facility focus and balance among production stages and the degree of flexibility of facilities and the workforce.
MERANCANG PESAN YANG EFEKTIF UNTUK IKLAN PRODUK UNSOUGHT Puryandani, Siti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 3 No. 1 (2012): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3224.992 KB) | DOI: 10.36694/jimat.v3i1.34

Abstract

Any decision taken in the field of marketing is called good if the decisions taken was alway associated with an environment that is always changing and evolving. In connection with activities of integrated marketing communications (Integrated Marketing Communication / IMC) conducted marketers is to choose between using sales promotion, publicity, advertising or personal selling. Of course, the existence of competition should still be noted. However marketers should continue to try to make consumers feel more satisfied than when consuming the products of competitors. In this case the concept of customer satisfaction is maintained. In the consumer self there is a concept that can be exploited by emotional factors play a factor other than rational. In connection with the theme of the message to be designed for this type of product unsought, marketers need to be creative these roles.
Driving Shareholder Value through Technopreneurship Innovation Sunaryo, Deni; Lestari, Etty Puji; Puryandani, Siti; Hersugondo, Hersugondo
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 3 (2025): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i3.642

Abstract

The Food and Beverage (F&B) industry in Southeast Asia faces challenges such as raw material price volatility, high debt burden, and changes in consumer preferences, so companies need to manage their financial performance well through financial ratio analysis and product innovation to remain competitive amidst the instability of the ASEAN market and policies. This study analyzes the effect of Return on Assets/ROA, Cash Ratio/CR, Debt to Asset Ratio/DAR, Asset Turnover/ATO, and Price Earnings Ratio/PER on managerial ownership and their impact on stock returns. We assess how product development costs and financial distress moderate the relationship. The objects of the study were F&B sector companies in Southeast Asia listed on the stock exchange, data period 2012 to 2023. The method used was panel data regression. The results showed that ROA and CR positively and significantly affected managerial ownership. Conversely, DAR and PER did not show a significant effect. Moderation of product development costs weakened the impact of ROA on managerial ownership, while financial distress weakened the relationship between DAR and managerial ownership. This study suggests the importance of efficient management of assets, cash, and liabilities and the need for strategic product innovation to maintain and increase managerial ownership. Combining various financial ratios with managerial ownership and their effects on stock returns offers a more comprehensive perspective than previous studies.