Articles
<![CDATA[Pengaruh CAR dan NPL Terhadap ROA Pada PT Bank Permata Tbk Tahun 2011-2020 ]]>
<![CDATA[Nadia Reynilda Aulia Putri]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>;
<![CDATA[Dadang Hermawan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i1.3116
<![CDATA[This study aims to determine whether there is an effect of Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) towards Return On Asset (ROA) at Permata Bank from period 2011 to 2020. The data used in this study uses secondary data from Quarterly Financial Statement Permata Bank period 2011–2020 published by Financial Services Authority of Indonesia (OJK). The sample used was as much as one company named Permata Bank as the object of research. The method used in this research is quantitative associative method. This study uses the IBM SPSS (Statistical Package for the Social Sciences) version 26 to process the data. The results of the research partially show that the Capital Adequacy Ratio (CAR) variable has positive and insignificant effect on Return On Asset (ROA), then Non Performing Loan (NPL) variable has a significant negative effect on Return On Asset (ROA). The result of the research simultaneously shows that Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) have an effect on Return On Asset (ROA).]]>
<![CDATA[Pengaruh Perputaran Kas terhadap NPM pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia ]]>
<![CDATA[Irvan Firmansyah Maulana]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>;
<![CDATA[Banter Laksana]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i2.3685
<![CDATA[The research in this final project aims to determine and analyze the effect of cash turnover on the Net Profit margin in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2012-2018. The type of data used is secondary data in the form of the company's annual financial statements. In this study, there are 5 food and beverage companies on the Indonesia Stock Exchange that are used as research samples. The research method used is descriptive and quantitative research. The test was carried out by means of the Determination Coefficient test which was processed using SPSS 26. The panel data regression method selected was Simple Linear Regression. The results showed that cash turnover had a negative effect on Net Profit Margin.]]>
<![CDATA[Pengaruh WCTO Terhadap CR pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI ]]>
<![CDATA[Tri Yuniarti]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i2.3690
<![CDATA[This research of aimed to understand the influence of working capital turnover to current ratio of mining company. The population are all mining companies listed on the Indonesia Stock Exchange (BEI) in 2008-2012. There are 5 companies selected using purposive sampling method. This research method use panel data regression with eviews9. The selected panel data regression method is Common Effect Model The result shows that Working Capital Turnover have significant effect on Current Ratio.]]>
<![CDATA[PENGARUH PENERBITAN SUKUK KORPORASI TERHADAP REAKSI PASAR MODAL INDONESIA PERIODE 2002-2016 ]]>
<![CDATA[Fathima Dhiya Salsabilla]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 2 (2017) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v9i2.928
<![CDATA[Abstract: The study aims to determine the prediction of differences that occur in capital market reactions before and after the issuance of sukuk, seen from the chances of trading volume activity and average abnormal return. The object of this study is a company that issued sukuk in the period of 2002-2016. The sample that taken for research is using purposive sampling technique. The method used in this research is comparative test analysis method with the observation period 14 days before the issuance of sukuk and 14 days after the issuance of sukuk. Sources of data used are secondary data in the form of historical stock prices derived from the Otoritas Jasa Keuangan and the Indonesia Stock Exchange. The results of this study based on different test results using wilcoxon signed rank test showedthat there was no significant changes in trading activity volume before and after the issuance of sukuk, proved by the significance of the test results of 0.887 bigger than the specified significance. Another test results using Paired Sample T-Test showed that there was no significant difference of abnormal return before and after issuance of sukuk, proved with significance of test result 0.913 bigger than the result of significance.Keywords: Sukuk Issuance, Trading Activity Volume, Abnormal Average Return]]>
<![CDATA[Analisis Faktor yang Mempengaruhi Penerimaan Nasabah terhadap Layanan Mobile Banking ]]>
<![CDATA[Hasbi Assidiki Mauluddi]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 1 (2020): Jurnal Ekspansi Mei 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v12i1.1902
<![CDATA[The purpose of this study is to investigate factors affecting the consumers intention to use Mobile Banking. A survey was used to collect data from 86 samples from all smartphone device owners and has been experienced with Mobile Banking applications. The proposed Mobile Banking implementation Model In this study is based on the Technology Acceptance Model (TAM) and mobile service Quality (MSQ). Structural Equation Modeling (SEM) is used to analyze data. The results reveal that the ease of use, usability and quality of service to the use of Mobile Banking positively influential. Therefore, the Bank should emphasize the strategy to increase the benefits of Mobile Banking perception by prioritizing this factor into decision making.]]>
<![CDATA[Edukasi Konsep dan Produk Koperasi Syariah pada Kelompok Pengajian Masjid Al-Hikmah Desa Tanimulya Kecamatan Ngamprah Kabupaten Bandung Barat ]]>
<![CDATA[Bambang Wisnuadhi]]>;
<![CDATA[Setiawan Setiawan]]>;
<![CDATA[Ghifari Munawar]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>;
<![CDATA[Dimas Sumitra Danisworo]]>
<![CDATA[ JAST : Jurnal Aplikasi Sains dan Teknologi Vol 4, No 1 (2020): EDISI JUNI 2020 ]]>
Publisher : <![CDATA[Universitas Tribhuwana Tunggadewi Malang ]]>
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DOI: 10.33366/jast.v4i1.1569
<![CDATA[ Islam is the religion with the most adherents in Indonesia, but until now Muslims have not been able to dominate the economy. Economic control has only reached 12 percent by Muslims in Indonesia. Whereas Muslims have a good place for education to be able to start and even apply economic activities practically through the taklim assembly. The speakers at the majelis taklim must start giving material that is economically charged such as the construction of sharia-based cooperatives. To be able to run a sharia cooperative, of course, it must be preceded by an understanding of sharia-based products that might be developed in sharia cooperatives. There are still many study participants at the Al-Hikmah Mosque in Tanimulya Village, Ngamprah District, West Bandung Regency who do not understand the concept of sharia co-operation and also products in sharia cooperatives. To overcome these problems, the Community Service Team of the Politeknik Negeri Bandung provides education on the concepts and products of Islamic cooperatives. There were 20 participants attending the Community Service activities. The method used is lectures and discussions. After completing the activities, a technical evaluation and measurement of understanding are carried out. Through the Wilcoxon Signed Rank Test different results obtained that this activity is very useful because it can increase the understanding of participants. By carrying out these activities it is expected that the Al-Hikmah study group can make the understanding it gets to establish a sharia cooperative. ABSTRAK Islam merupakan agama dengan penganut terbanyak di Indonesia, namun sampai saat ini umat Islam belum bisa mendominasi perekonomian. Penguasaan sektor ekonomi baru mencapai 12 persen oleh Muslim di Indonesia. Padahal umat Islam memiliki wadah pendidikan yang baik untuk bisa memulai bahkan mengaplikasikan kegiatan ekonomi secara praktis yaitu melalui majelis taklim. Para penceramah di majelis taklim harus memulai memberikan materi yang bermuatan ekonomi seperti pembangunan koperasi yang berbasis syariah. Untuk bisa menjalankan koperasi syariah tentunya harus didahului pemahaman terhadap produk berbasis syariah yang mungkin bisa dikembangkan di koperasi syariah. Masih banyak peserta pengajian di Masjid Al-Hikmah Desa Tanimulya, Kecamatan Ngamprah, Kabupaten Bandung Barat yang belum memahami mengenai konsep koeprasi syariah dan juga produk-produk di koperasi syariah. Untuk mengatasi permasalaham tersebut Tim Pengabdian Kepada Masyarakat Politekni Negeri Bandung memberikan edukasi mengenai konsep dan produk-produk koperasi syariah. Peserta yang hadir pada kegiatan Pengabdian Kepada Masyarakat (PKM) ini berjumlah 20 orang. Metode yagn digunakan adalah dengan ceramah dan diskusi. Setelah selesai kegiatan maka dilakukan evaluasi teknis dan pengukuran tingkat pemahaman. Melalui uji beda Wilcoxon Signed Rank Test diperoleh hasil bahwa kegiatan ini sangat bermanfaat karena mampu meningkatkan pemahaman peserta. Dengan Kegiatan Pengabdian Kepada Masyarakat (PKM) melalui ceramah dan diskusi ini diharapkan kelompok pengajian Al-Hikmah dapat menjadikan pemahaman yang diperolehnya untuk mendirikan koperasi syariah.Kata kunci : koperasi syariah; konsep koperasi syariah; produk koperasi syariah]]>
<![CDATA[PENINGKATAN PENGETAHUAN MANAJEMEN KOPERASI SYARIAH PADA PENGURUS DAN ANGGOTA RINTISAN KOPERASI SYARIAH BERKAH KABUPATEN BANDUNG BARAT ]]>
<![CDATA[Bambang Wisnuadhi]]>;
<![CDATA[Setiawan]]>;
<![CDATA[Ghifari Munawar]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>
<![CDATA[ Jurnal Difusi Vol 3 No 2 (2020): Jurnal Difusi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung ]]>
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DOI: 10.35313/difusi.v3i2.1904
<![CDATA[Koperasi di Indonesia memiliki tujuan untuk dapat meningkatkan taraf hidup masyarakat khusunya anggota koperasi. Namun, masih banyak koperasi tidak bisa berkembang bahkan berhenti beroperasi karena banyaknya persoalan yang dihadapi. Rintisan Koperasi Syariah Berkah (KSB) merupakan salah satu rintisan koperasi di desa Tanimulya Kec. Ngamprah Kab. Bandung Barat yang sedang banyak menghadapi persoalan yaitu kurangnya pengetahuan para pengurus dan anggota mengenai konsep dasar dan manajemen koperasi syariah. Melihat kondisi ini, Tim PKM Polban memandang perlu untuk memberikan pelatihan dalam peningkatan pengetahuan mengenai manajemen koperasi syariah kepada KSB. Melalui pemberdayaan ini diharapkan Rintisan KSB dapat menjadi koperasi yang dapat mensejahterakan anggotanya. Pemberdayaan KSB dilakukan melalui pemberian pelatihan konsep dasar koperasi dan manajemen koperasi syariah, serta perbaikan administrasi koperasi syariah. Metode yang digunakan yaitu penyampaian materi manajemen koperasi syariah kemudian dilakukan pendampingan untuk memastikan materi yang disampaikan dapat diaplikasikan. Dari kegiatan PKM, peserta mendapat banyak pengetahuan baru mengenai manajemen koperasi syariah. Sedangkan hasil kuesioner yang disebarkan pada peserta diperoleh tingkat kepuasan yangtinggi terhadap kegiatan PKM yang telah dilangsungkan. Selain itu, peserta juga berharap ada kegiatan lanjutan pada tahun depan yaitu manajemen usaha dan strategi bisnis untuk koperasi syariah, manajemen keuangan, manajemen pemasaran, serta perancangan aplikasi untuk koperasi syariah. Kata kunci: Koperasi Syariah, Peningkatan Pengetahuan, Konsep Dasar Koperasi Syariah, Manajemen Koperasi Syariah]]>
<![CDATA[TIPOLOGI MINAT ANAK MUDA TERHADAP LEMBAGA KEUANGAN MIKRO SYARIAH BERDASARKAN LAYANAN MOBILE BANKING ]]>
<![CDATA[Hasbi Assidiki Mauluddi]]>
<![CDATA[ INTERNAL (Information System Journal) Vol. 1 No. 2 (2018) ]]>
Publisher : <![CDATA[Universitas Maso'em Bandung ]]>
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DOI: 10.32627/internal.v1i2.48
<![CDATA[This research was conducted to find out typical interest among young people towards Islamic microfinance institutions (LKMS) based on mobile banking services. The research data was taken by purposive sampling method on high school students in Kabupaten Bandung as many as 120 people. The data obtained is then processed using K-means cluster analysis. The results of the study show that the majority of young people in rural areas are interested in becoming customers of Islamic microfinance institutions (LKMS). This is due to the strong attractiveness of LKMS products, satisfaction using LKMS mobile banking applications, knowledge of LKMS institutions, and knowledge of LKMS products. The majority of these youth are members of cluster 2. While cluster members 1 and cluster 3 are minority clusters. In the minority clusters, weak knowledge of LKMS institutions and products causes a weak interest in young people in the use of LKMS mobile banking applications. This is not the case in cluster 2. Thus, the strong interest of young people in the application of Mobile banking LKMS membership is closely related to their knowledge of LKMS institutions and products.]]>
<![CDATA[The Determinants Factors of Capital Expenditure ]]>
<![CDATA[Jouzar Farouq Ishak]]>;
<![CDATA[Yeni Priatna Sari]]>;
<![CDATA[Yevi Dwitayanti]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 2 No. 2 (2021): April 2021 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v2i2.224
<![CDATA[This study examines the determinant factors of capital expenditure government, through local own-source revenue, revenue sharing fund, general allocation fund, and special allocation fund. The data was collected from 23 provincial government in Indonesia. The method used is multiple regression in provincial government in 2010-2019. The regression results support all hypotheses, but not the fourth hypothesis. This study shows that provincial government can not to be autonomous and need funding from central government. This study offers a robust link between local own-source revenue and balance fund by examining how their interaction produces a variation in the level of capital expenditure.]]>
<![CDATA[Pengaruh Biaya Operasional, Dana Pihak Ketiga Dan Non Performing Financing Terhadap Tingkat Margin Pembiayaan Murabahah Pada Bank Umum Syariah Di Indonesia ]]>
<![CDATA[Hasbi Assidiki Mauluddi]]>
<![CDATA[ JURNAL EKONOMI SYARIAH Vol 5, No 2 (2020): Jurnal Ekonomi Syariah ]]>
Publisher : <![CDATA[Universitas Siliwangi ]]>
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DOI: 10.37058/jes.v5i2.2190
<![CDATA[Penelitian ini ingin mengetahui pengaruh dari biaya operasional, dana pihak ketiga serta non performing financing terhadap tingkat margin pembiayaan murabahah. Penentuan tingkat margin pembiayaan ini sangat penting karena menyangkut keuntungan yang akan diperoleh perbankan Syariah. Data yang digunakan pada penelitian ini adalah data sekunder yaitu berupa laporan bank umum Syariah dari tahun 2015 sampai tahun 2019. Data berbentuk time series yang diuji dengan analisis regresi berganda. Setelah dilakukan perhitungan menggunakan SPSS 26 dihasilkan bahwa BOPO, DPK dan NPF berpengaruh signifikan terhadap tingkat margin pembiayaan murabahah. Secara simultan variabel bebas memiliki kontribusi sebesar 86,2% sedangkan sisanya 13,8% dipengaruhi oleh faktor lain. Secara parsial hanya pengaruh DPK yang signifikan terhadap tingkat margin pembiayaan murabahah. Sedangkan variabel BOPO dan NPF tidak memiliki pengaruh signifikan terhadap tingkat margin pembiayaan murabahah karena nilai α berada di atas 0,05.]]>
