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All Journal Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance Journal of Islamic Economics and Business

Destian Arshad Darulmalshah Tamara

Department Of Accounting, Politeknik Negeri Bandung

Author-ID : 3553802

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 30 Documents Claim Missing Document

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Perancangan Aplikasi Penilaian Tingkat Kesehatan Bank Umum Menggunakan Metode Risk Based Bank Rating Maulana Harun Ar-rosyyid; Destian Arshad Darulmalshah Tamara; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The soundness level of a bank is a qualitative assessment of various aspects that affect the condition or performance of a bank through quantitative or quantitative assessments. In this Regulation of the Financial Services Authority Number 4 / POJK.03 / 2016 using an individual and consolidated risk approach (Risk Based Bank Rating / RBBR). This risk approach includes the Risk Profile, Good Corporate Governance, Earnings and Capital factors. Conducting an assessment is not easy, especially if it is still manual for the process. That way designing an application is the right way to solve it because it can simplify the work process by utilizing existing technology capabilities. Android-based technology is one of the most dominating technologies in use throughout the world. This study aims to design an application to process financial report data for the commercial bank sector into information on the health level of commercial banks based on the RBBR method and to present the development (comparison) of the soundness level of commercial banks in a two years period with the help of an android-based application. The design of this application uses a prototype approach method with several stages, namely identifying needs, making prototypes, testing prototypes, improving prototypes and developing production versions. Then the trial was carried out at one commercial bank for two consecutive periods at once. The test results on the application design for calculating the soundness level of a commercial bank based on the RBBR method in accordance with applicable regulations have been able to determine the composite rating (PK) and can suggest developments (comparisons) on the NPL, GCG, ROA and CAR factors in one commercial bank for two consecutive periods at once.

Aplikasi Pencatatan Transaksi Keuangan dan Penyajian Laporan Keuangan Berbasis Web (Studi Kasus Pada CV Soetisna Putra) Rezza Praramadhan Rahmat; Destian Arshad Darulmalshah Tamara; Endang Hatma Juniwati
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The background of this research comes from so many MSMEs in Indonesia. Not only do many MSMEs in Indonesia contribute a lot to the development of the Indonesian economy, but there are still many MSMEs that do not yet have an awareness of the importance of good financial recording and reporting. It is not uncommon for MSMEs to not know how to make financial reports or have difficulty making financial reports because employees are busy serving customers. There must be a system that can record accurately and efficiently in order to help MSMEs make financial reports. This study aims to create a transaction recording application & presentation of financial statements and try it at the company CV. Soetisna Putra.

Pengaruh DOL dan DFL terhadap ROE pada Subsektor Makanan dan Minuman di BEI periode 2014-2019 Annisa Nur Rahmah; Destian Arshad Darulmalshah Tamara; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

There was a theoretical mismatch between DOL and DFL against ROE in the Food and Beverage company in 2016, 2017, 2018 and 2019. This aim of this research to know the effect of DOL and DFL to ROE for Food and Beverages subsector which listed at IDX for 2014-2019 period. The research uses secondary data in form of a complete annual financial reports for 2013-2019 period which sourced from Indonesia Stock Exchange. Purposive sampling are using for research samples so used consist of 13 company. Panel data used in this research. The analysis method which suggested for the research is multiple regression model, adjusted determination coefficient, and hypothesis test. Based on hypothesis test, the use of DOL and DFL simultaneously did affecting the ROE significantly, meanwhile in partially, DOL negatively significant to ROE and DFL did not significantly affect ROE.

Kinerja Keuangan dengan pendekatan Economic Value Added (EVA) pada PT. Mayora Indah, Tbk Fira Febrina; Destian Arshad Darulmalshah Tamara; Mochamad Edman Syarief
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The research about financial performance using Economic Value Added (EVA) approach in PT. Mayora Indah, Tbk. for the year 2013-2020. EVA is one of method financial performance more accurate because account cost of capital. This research using method descriptive quantitative with a secunder data from balance sheet, income statement and dividend distribution audited PT. Mayora Indah, Tbk. for the year 2013-2020 and obtained from the page annual report of website PT. Mayora Indah, Tbk and website IDX. The result of this research is Economic Value Added of PT. Mayora Indah, Tbk. for the year 2014-2020 has a positive value. Although the value of EVA not showing increase every year but a positive value of EVA shows the company able to giving value added to stakeholder. In the 2013, the company has a negative value. It shows the company can’t to giving value added to investors. EVA negative value caused the NOPAT value smaller than capital charges.

Perancangan Aplikasi Sistem Informasi Akuntansi Persediaan Barang Pada Toko Minigrosir Jaya Setiawan Sukabumi Nadya Fajriatul Adni; Destian Arshad Darulmalshah Tamara; Banter Laksana
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Toko Minigrosir Jaya Setiawan is a business entity which still uses manual inventory recording system, causing the presentation of inventory information at the store to be slow and inaccurate. This research aims to create an inventory accounting information system application for the store. This research starting from research studies, problem formulation, determination of research objectives, collecting, processing and analyzing data, which aims to find out various obstacles and needs at the store. The next step is to design the system based on the information obtained from the previous step, implementation of the system that has been made, and making research conclusions and also suggestions for the store. The application is designed that it is easy to use and understand the user in recording to presenting inventory information. This application will make it easier for the part of Toko Minigrosir Jaya Setiawan Sukabumi to present inventory information quickly and accurately.

Minat Publik Terhadap Investasi P2P Lending Fintech Syariah di Alami Sharia: Produk, Akad, Imbal Hasil, Tingkat Keberhasilan Bayar Orryza Sativa Devi; Destian Arshad Darulmalshah Tamara; Muhamad Umar Mai
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to determine the level of public interest on P2P lending investment through sharia fintech. The independent variables used are product, agreement, yield, and levels of return success which will be analyzed for their effect on the dependent variable, namely public interest on Islamic P2P lending investment. This research used a path analysis method. The data used in this research are primary data obtained directly through the results of questionnaires distributed to respondents followers of the official ALAMI Sharia Instagram social media account. The results showed that the Product variable has a direct and significant effect on the Interest in Investing in Sharia P2P Lending. Sharia Agreement variable has a direct but insignificant effect on the Interest in Investing in Sharia P2P Lending. Percentage of Yield variable has a direct but insignificant effect on the Interest in Investing in Sharia P2P Lending. Levels of Return Success variable has a direct and significant effect on the Interest in Investing in Sharia P2P Lending.

Return on Assets Bank Pembangunan Daerah di Pulau Jawa: Studi pada Efisiensi sebagai Determinan Novia Muplihah; Dadang Hermawan; Destian Arshad Darulmalshah Tamara
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3775

This study aims to analyze the effect of Non Performing Loan (NPL) and Operating Income Operating Expenses (BOPO) on Return On Assets (ROA) at Regional Development Banks in Java for the period 2011-2020. This title was chosen because during 2020 BPD has not been efficient in disbursing funds because it does not apply the principles of prudence and bank efficiency so that non-performing loans increase. The research method used is associative research with a quantitative method approach. The sampling technique uses a saturated sample so that the total population and sample are the same, namely five Regional Development Banks on the island of Java for the 2011-2020 period. Data processing was carried out using the IBM SPPS Statistics 25 application. The results of the study stated that partially NPL had no effect on ROA, while BOPO had a negative effect on ROA. Meanwhile, simultaneously NPL and BOPO affect ROA.

Jurnal Perancangan Aplikasi Pencatatan Piutang Usaha bagi UMKM dalam Mendukung Efisiensi Shifa Sihatul Iman; Destian Arshad Darulmalshah Tamara; Leni Nur Pratiwi
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3817

Bucrak Production is one of the UMKM in Bandung City which is engaged in the production of drum musical instruments which are then sold to artists. This UMKM applies manual recording, causing the presentation of information to be slow and inaccurate. To create a business recording application and apply it to Bucrak Production. This research was carried out in stages starting from field studies, problem formulation, research objectives setting, data collection and analysis aimed at knowing the weaknesses and needs of the currently applied system. The next stage is to design the next system based on information from the previous stage, the implementation of the application that has been made will be carried out. The last stage is making conclusions. The results of this study note that there are many records in Bucrak production that need to be developed. Recording of notes which is done manually and in archiving the recording documents is not archived properly so that the information presented is not complete and accurate. The result is not being able to find out receivables per debtor that takes a long time. The application is designed in such a way that it is easy to use and is used in recording so that it can present information quickly and accurately. Keywords:

Analisis Perbandingan Kinerja Keuangan Sebelum dan Setelah Penerapan Program Branchless Banking Ulfi Hidayanti; Leni Nur Pratiwi; Destian Arshad Darulmalshah Tamara
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Laku Pandai is a program without financial office services (Branchless Bangking) formed by Otoritas Jasa Keuangan in the context of financial inclusion, can be done in collaboration with other parties (bank agents), supported by the use of information technology facilities. This study aims to describe whether there are significant differences in banking financial performance between before and after the implementation of the Laku Pandai’s program, measured by solvency ratio (CAR), profitability ratios (ROA, BO/PO,GPM and NPM), and liquidity ratios (LDR/FDR). The population used are banks that implement the Laku Pandai’s program. BRI Bank and BRI Syariah Bank are the samples chosen using purposive sampling. The method of data collection in this study is the documentation method. Testing the hypothesis that is by non parametric statistical analysis using Wilcoxon Signed Rank Test (and Mann Whitney test. The results of this study indicate that there are significant differences in CAR, LDR, ROA, BO / PO, GPM and NPM at BRI Bank before and after the implementation of Laku Pandai’s program. At BRI Syariah Bank there are significant differences in CAR, FDR and GPM but in ROA, BO/PO and NPM there is no significant difference between before and after the implementation of Laku Pandai’s program. In addition, between BRI Bank and BRI Syariah Bank after the implementation of the Laku Pandai’s program there were significant differences in LDR/FDR, ROA, BO/PO, and NPM, but there were no significant differences in CAR and GPM.

Faktor-Faktor yang Mempengaruhi Return Saham Syariah Perusahaan Sub Sektor Tourism, Restaurant, and Hotel Harivani Nurwiyati; Diharpi Herli Setyowati; Destian Arshad Darulmalshah Tamara
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study is to analyze the influence of current ratio, debt to equity ratio, return on equity, and inflation rate to return stock of sub sector tourism, restaurant, and hotel companies listed on Indonesia Sharia Stock Index (ISSI). The population used is sharia service sector companies listed on ISSI. The sample is determined using purposive sampling. This research is a descriptive study with a quantitative approach. The data analysis method used is a panel data regression. Based on the results with a significance level of 5%, this study shows: Current ratio, Debt to equity ratio, and Inflation rate partially have No. significant effect to return stock. Return on equity partially has asignificant negative effect to return stock. Current ratio, debt to equity ratio, return on equity, inflation rate simultaneously have a significant effect on stock returns.

Co-Authors Almayda Rakhmadita Annisa Nur Rahmah Banter Laksana, Banter Barnas, Benny Clarisa Nabila Putri Dadang Hermawan Diharpi Herli Setyowati Djoni Djatnika Eka Fauziah Rizky Endang Hatma Juniwati Fira Febrina Hadiani, Fatmi Harivani Nurwiyati Hasbi Assidiki Mauluddi Indah Sulsitiyowati Irma Rizky Destiani Kristianingsih Kristianingsih Leni Nur Pratiwi Maulana Harun Ar-rosyyid Mayasari, Ine Mochamad Umar Mai Nadya Alia Nadya Fajriatul Adni Novia Muplihah Nur'aeni Nur'aeni Nurdin, Ade Ali Nurfadhila Tsania Nurfadhila Tsania Orryza Sativa Devi Pakpahan, Rosma Raka Abidzar Al Ghifari Ratih Ratnaningsih Rezza Praramadhan Rahmat Setiawan . Setiawan Setiawan Shafanissa Aulia Zikri Shifa Sihatul Iman Syarief, Mochamad Edman Syiffa Nur Pratama Ulfi Hidayanti

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