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All Journal Proceeding of Conference on Islamic Management, Accounting, and Economics VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Indonesian Journal of Applied Accounting and Finance KENDALI: Economics and Social Humanities KBJPM- Kayuh Baimbai Jurnal pengabdian masyarakat
Luthfia Ayu Karina
Universitas Nahdlatul Ulama Kalimantan Selatan
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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ANALISIS KINERJA KEUANGAN BERDASARKAN KONSEP VALUE FOR MONEY PADA BLUD PUSKESMAS MURUNG PUDAK KABUPATEN TABALONG Luthfia Ayu Karina; Wahyu Ramadhani
VALUE Vol 2 No 2 (2021): Oktober 2021 - Maret 2022
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v2i2.214

Abstract

Research in quantitative descriptive type with the aim of analyzing the financial performance of public sector organizations using the Value for Money concept at the BLUD Puskesmas Murung Pudak for the period 2016-2020. The research data were analyzed using year-to-year analysis by comparing existing performance reports to overcome fluctuations that occur through measuring the performance of an organization with three main elements, namely Economic Ratios, Efficiency Ratios, and Effectiveness Ratios. The results showed that the financial performance of the Murung Pudak Public Health Center BLUD fluctuated during the study period. The Economic Ratio shows an average of 79% including in Less Economical, the average Efficiency Ratio of 102% is included in the Inefficient category, while the overall Effectiveness Ratio is found to be an average of 97% included in the Effective category.
Peluang dan tantangan perkembangan green sukuk di Indonesia Luthfia Ayu Karina
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 2, 2019
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Along with the incessant issue of environment-based development and sustainable development, the funding requested to fund reforestation projects continues to increase. The principles of investment in Islamic finance synergize with the concept of environmentally friendly and sustainable development. The presence of Islamic financing instrument innovations based on sustainable development such as Green Sukuk in Indonesia has become a potential and important to support economic development in harmony with environmental conservation efforts. Despite getting a positive response from the market, there are many opportunities for the development of Green Sukuk in Indonesia that can be maximized as well as challenges in practice that can be minimized. This research will focus on Green Sukuk discussions, developments, opportunities and challenges in Indonesia.
Indonesia ANALISIS PENGARUH BIAYA ADVERTISING, BIAYA PERSONAL SELLING, DAN BIAYA SALES PROMOTION TERHADAP LABA BERSIH PADA PT. MITRA JAYA NUSA PERSADA: Indonesia Luthfia Ayu Karina; Puji Rahayu; Nazaruddin
Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2021): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.496 KB) | DOI: 10.31961/ijaaf.v1i2.1183

Abstract

ABSTRACT This study was conducted to analyze the effect of both simultaneously and partially between advertising costs, personal selling costs, and sales promotion costs on the net profit of PT. Mitra Jaya Nusa Persada for the period January 2018 to December 2019. The method used in this study is a quantitative method and the analysis used is statistical descriptive table test, classical assumption test and hypothesis testing using multiple linear regression test, coefficient of determination test, and partial t test, and the simultaneous f-test using the SPSS version 25 computer program. Based on the test results, simultaneously advertising costs, personal selling costs, and sales promotion costs only have an effect on net profit of 9.4%. While the remaining 91.6% is influenced by other factors. While partially shows that advertising costs, personal selling costs, and sales promotion costs have an influence but are not significant and sales promotion costs are the variables that have the most dominant influence on the net profit of PT. Mitra Jaya Nusa Persada. Keywords: Cost, Advertising, Personal Selling, Sales Promotion, Net Profit
PENGARUH RASIO KEUANGAN TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN KELAPA SAWIT Wardhana, Yogi Aris Vara Wisnu; Karina, Luthfia Ayu; Ditahardiyani, Prima
KENDALI: Economics and Social Humanities Vol. 4 No. 1 (2025): KENDALI: Economics and Social Sciences Humanities.
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i1.842

Abstract

Penelitian ini menganalisis pengaruh rasio keuangan terhadap Dividend Payout Ratio (DPR) pada 13 perusahaan kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Variabel independen yang diteliti meliputi Current Ratio (CR), Quick Ratio (QR), Price Earning Ratio (PER), Return on Investment (ROI), dan Enterprise Value to EBITDA (EV/EBITDA). Metode yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan, variabel independen berpengaruh signifikan terhadap DPR dengan Adjusted R-Squared sebesar 10,17%, yang berarti model ini dapat menjelaskan 10,17% variasi dalam kebijakan dividen perusahaan kelapa sawit. Secara parsial, CR berpengaruh negatif signifikan terhadap DPR, yang menunjukkan bahwa semakin tinggi CR, semakin rendah kebijakan dividen yang diambil oleh perusahaan. Sedangkan PER dan EV/EBITDA berpengaruh positif signifikan. ROI dan QR tidak terbukti berpengaruh signifikan terhadap DPR.
Penguatan Pendidikan Karakter Religius Pasca Masa Pandemi Covid-19 Di Taman Pendidikan Al-Qur’an Addinul Islam Gambutus Pasca Masa Pandemi Covid-19 Di Taman Pendidikan Al-Qur’an (TPA) Addinul Islam Gambut Karina, Luthfia Ayu; Fitria, Mia; Yuniarti, Setiafitrie; Marlina, Marlina; Aisah, Siti Nur
Kayuh Baimbai: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2024): Januari : Kayuh Baimbai : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat (LPPM) Universitas Nahdlatul Ulama Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69959/kbjpm.v1i1.5

Abstract

This community service activity aims to strengthen religious character education at the Addinul Islam Al-Qur'an Education Park, which previously stopped operating since the emergence of the Covid-19 pandemic which took place in early 2019 until 2022 and was reopened after the government began to establish a relaxation from the previous social life. This activity is carried out in the form of applying values which are the basis for religious cultivation, namely creating religious culture (religious character) which is vertical through activities to improve relationships with Allah SWT both in quality and quantity and which is horizontal, namely by creating good social relations. The final result of this activity is a form of support, provision and mentoring to optimize social, educational and religious activities as a way to strengthen students' awareness regarding the importance of religious character after the TPA is reopened. This is especially important for students because character education needs to be done from an early age as a basis for life skills which are very important for everyday life and in the future.
Co-Authors Marlina Marlina Mia Fitria Nazaruddin Prima Ditahardiyani Puji Rahayu Siti Nur Aisah Wahyu Ramadhani Wardhana, Yogi Aris Vara Wisnu YUNIARTI, SETIAFITRIE