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All Journal Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Akbis: Media Riset Akuntansi dan Bisnis Jurnal Bina Akuntansi JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Dasmi Husin
Politeknik Negeri Lhokseumawe
Arts Humanities Economics, Econometrics & Finance Social Sciences Other

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ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL Zulfikar Zulfikar; Dasmi Husin
Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) STIE Lhokseumawe Vol 4 No 1 (2018)
Publisher : LPPM STIE Lhokseumawe

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Abstract

Penelitian ini bertujuan untuk melihat perbandingan rasio kesehatan bank syariah dengan rasio bank konvensional yang ada di kota Lhokseumawe. Rasio yang diteliti meliputi rasio CAR (capital adequacy ratio ), NPL (non performing loan ), ROA (return on asset ), dan rasio LDR ( loan to deposit ratio ). Data diolah menggunakan perangkat sofwere SPSS Versi 21 .0 dan Microsoft Excel 2007 Penelitian menggunakan metode kuantitatif deskriptif. Data diambil selama periode tahun 2011-2014. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan rasio LDR yang signifikan antara kinerja keuangan Bank Umum Syariah dan Bank Umum konvensional. Hal ini disebabkan karena mean rasio keuangan kedua bank yang tidak jauh berbeda dan masih berada dalam standar rasio keuangan bank terbaik yang telah ditetapkan oleh Bank Indonesia. Jika dilihat dari pergerakan rasio keuangan kedua bank selama periode 2011-2015, maka diperoleh hasil bahwa rasio keuangan Bank Umum Konvensional lebih baik dibandingkan dengan Bank Umum Syariah. Hal ini terjadi karena pergerakan rasio keuangan Bank Umum Konvensional selama periode 2011-2015 yang lebih stabil dan cenderung menguat dari tahun ketahun. Hal tersebut berbanding terbalik dengan pergerakan rasio keuangan Bank Umum Syariah yang cenderung melemah dari tahun ketahun selama periode 2011-2015. Begitupun, tingkat pertumbuhan laba bank syariah sangat baik. Hal ini didukung oleh tingkat kelancaran dan keamanan / resiko pembiayaan yang minimal.
Perhitungan Laba Rugi Model Bagi Hasil Usaha Peternakan Sapi pada Bumdes Banna Lhokseumawe Dasmi Husin; Hilmi; Azhar
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2021): April 2021, Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v5i2.5319

Abstract

This community service activity was carried out at Bumdes (village community owned company) of Banna in Paya Punteut Village, Muara Dua District - Lhokseumawe, Aceh. This village-owned company is known to be engaged in cattle fattening. The motivation and enthusiasm to develop from the management of BUMDes Banna is very high, but the managerial ability of Bumdes management is still very limited. Bumdes, who were expected to grow forward, turned out to be suffering from many problems. One of the problems is when the profit sharing is not proportional. The operating costs incurred are not appropriate. Livestock care work is given to a group of people on the condition that Bumdes bears all operational costs. Profit sharing is based on the revenue sharing system where Bumdes gets a 40% portion of the sales of cows. The service method used in the dedication of the application of science and technology is a participatory method, namely by making continuous observations, speeches, and direct demonstration (demonstration) methods. This activity is capacity building assistance for six months. The focus is on strengthening productivity and management such as compiling financial reports, business visibility, and strengthening archives management. The results of community service activities indicate that the profit sharing system has not fully met the standard accounting standard format, especially in the preparation of the income statement. In order for Bumdes to no longer feel that it is making a profit, but in fact it is a loss, the formulation of the AD-ART (regulation of company village) needs to be revised with the approval of Bumdes stakeholders through village meetings. Furthermore, the preparation of financial statements must be based on applicable accounting standards.
PENGARUH MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2014-2019) maryana; dasmi husin
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 7 No. 2 (2021): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

This study aims to examine the effect of working capital and liquidity on ROA profitability in transportation companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data in the form of financial statements at PT. Adi Sarana Armada Tbk., PT. PT. Berlian Laju Tanker Tbk., PT. Cardig Aero Services Tbk., PT. Garuda Indonesia Tbk., and PT. Tanah Laut Tbk. 2014–2019 years. The data analysis method used is panel data regression analysis, namely the fixed effect model. The results show that: Partially, working capital has a statistically positive effect on profitability (ROA) of transportation companies listed on the IDX. This is indicated by a probability value of 0.48 or > 0.05. While the liquidity variable has a significant theoretical and statistical effect on profitability (ROA) of transportation companies listed on the IDX. This is indicated by a probability value of 0.35 or > 0.05. Simultaneously shows that working capital and liquidity simultaneously have a positive effect on profitability (ROA) of transportation companies listed on the IDX and also have a statistical effect. This is indicated by the value of F-count > F-table (4,47 > 2.60). Working capital and liquidity variables have the ability to explain their effect on profitability (ROA) of transportation companies listed on the IDX by 53,08%. The remaining 46,02% is influenced by other variables outside this research model.
Perspektif Model Bagi Hasil Laba Usaha Berbasis Syariah Pada Bumdes Sebagai Solusi Mitra Berkeadilan Dasmi Husin; Rusydi Rusydi; Khairil Fata; Rahmi Raihan; Faisal Faisal; Indra Wijaya
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.7446

Abstract

The purpose of this study was to determine the application of the sharia-based profit-sharing model to village enterprise (Bumdes) in Banna Village, Paya Punteut Village, Muara Dua District, Lhokseumawe. Along with the establishment of Bumdes in every village in Indonesia, various operational problems have arisen that threaten business continuity. On the one hand, the existence of Bumdes is very beneficial for improving the welfare of rural communities, but on the other hand it creates various new problems. One of them is the problem of financial records and business profit sharing system. Forcing a profit-sharing model like an established company certainly cannot be done as quickly as possible because the communities and characteristics of village communities are different. Therefore, we need an approach, an appropriate model, that is familiar, but does not hinder the application of financial accounting principles/standards.The research method is descriptive qualitative. This study prioritizes a participatory approach by collecting relevant information from competent sources to be discussed together through Focus Group Discussions (FGD), observation, and preparation of financial reports with a Mudharabah contract (provit sharing). The results of the study show that the application of a sharia-based profit-sharing model requires mutual consent and agreement. In principle there should be no element of coercion and all rights and obligations must be explained in a transparent manner. There is no hidden intention to benefit either party. The principles of accountability and transparency applied by Bumdes Banna Lhokseumawe must be enforced to meet the qualifications for better accounting recording and reporting. Profit sharing is good if you use profit sharing methods, but the terms must be mutually agreed upon in writing and documented.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN POLA PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (PPK-BLUD) PADA RSU CUT MEUTIA KABUPATEN ACEH UTARA Cut Muftia Keumala; Maryana Maryana; Dasmi Husin; M. Lutfi Al Fahmi; Shalawati Shalawati; Shasqia Ulfa Tamara; Intan Zahara
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.455

Abstract

This study purpose to analyze the financial performance of the Cut Meutia General Hospital in North Aceh District before and after the implementation of the Regional Public Service Board Financial Management Pattern (PPK-BLUD) period of 2012-2019. The financial ratios used are profitability, liquidity, solvency and activity ratios. This study uses secondary data in the form of quantitative data, namely financial report data. Data analysis to test each variable using the normality test and paired sample t-test. The results showed that there were differences before and after PPK-BLUD in the ratios of profitability, liquidity and activity while the solvency ratios showed no statistically significant differences.
Co-Authors Azhar Faisal Faisal Hamdani . Hilmi Indra Wijaya Intan Zahara Keumala, Cut Muftia Khairil Fata M. Lutfi Al Fahmi Maryana Maryana Maryana Nurul Nurul Rahmi Raihan Rusydi Rusydi Shalawati Shalawati Shasqia Ulfa Tamara Zulfikar Zulfikar