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Yohani Yohani
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Pekajangan Pekalongan
Economics, Econometrics & Finance

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PENGARUH INTERNET BANKING TERHADAP KINERJA KEUANGAN PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2015 – 2018) Yohani Yohani; Frida Inggrit Dita
Neraca Vol. 15 No. 1 (2019): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v15i1.478

Abstract

One way to see the development of the company by looking at the performance achieved by the company. In the era of Industry 4.0 it is inseparable from the role of IT, especially to facilitate customer needs and industrial competition, including the banking industry, which now involves internet banking. This study aims to examine the effect of variable Internet Banking on Financial Performance. The sampling technique used was purposive sampling with the criteria of conventional commercial banks in Indonesia that presented financial statements for the period 2015 to 2018, so that the samples used were 11 companies listed on the Indonesia Stock Exchange. The analysis technique used is linear regression. Before carrying out the hypothesis test, statistically and the normality test carried out was fulfilled. Then testing the hypothesis using the t test results showed that internet banking had no significant effect on financial performance. The non-effect of internet banking in Conventional Commercial Banks is influenced by the internet banking needs that cannot be left behind by the banking world, especially Conventional Bank.
Implementasi Pengakuan dan Pengukuran Akuntansi Pondok Pesantren Yohani Yohani
Neraca Vol. 15 No. 2 (2019): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v15i2.480

Abstract

Penelitian ini bertujuan mengkaji bagaimana pengakuan dan pengukuran akun-akun akuntansi sesuai pedoman akuntansi pondok pesantren yang dikeluarkan oleh IAI dan BI sebagai acuan baku sehingga laporan keuangan yang dibuat pondok pesantren memiliki laporan yang terstandar dan sesuai dengan standar akuntansi yang berlaku umum sehingga mendukung good governance pondok pesantren. Metode dalam penelitian ini menngunakan metode kualitatif dengan sumber pedoman pencatatan akuntansi pesantren dan literatur lainnya yang mendukung. Dengan penelitian ini semoga bermanfaat dalam pencatatan laporan akuntansi khususnya pengakuan dan pengukuran akuntansi pondok pesantren didalam pembuatan laporan keuangan yang berdasarkan SAK ETAP, PSAK dan ISAK Syariah yang dikeluarkan oleh DSAK dan DSAK syariah IAI
Co-Authors Frida Inggrit Dita