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All Journal International Journal of Nusantara Islam International Journal of Artificial Intelligence Research ILTIZAM Journal of Sharia Economic Research ADLIYA: Jurnal Hukum dan Kemanusiaan Journal of Contemporary Accounting Finansha: Journal of Sharia Financial Management Komitmen : Jurnal Ilmiah Manajemen Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Al-Istinbath: Jurnal Hukum Islam JOEL: Journal of Educational and Language Research Likuid: Jurnal Ekonomi Industri Halal Gunung Djati Conference Series International Journal of Entrepreneurship and Sustainability Studies Research Horizon Ekalaya : Jurnal Ekonomi Akuntansi JPM Teumulong: Journal of Community Service International Journal of Nusantara Islam JEMBA: Journal of Economics, Management, Business, and Accounting LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam Risalah Iqtisadiyah: Journal of Sharia Economics Journal of Islamic Economics and Business Review (JIEBR) Journal of Islamic Economics and Business Ethics
Ramadhani Irma Tripalupi
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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ANALYSIS OF IMPLEMENTATION OF MUDHARABAH DEPOSITS BASED ON STATEMENT OF FINANCIAL ACCOUNTING STANDARDS 105 AT BSI CITARUM BANDUNG BRANCH Dudang Gojali; Iwan Setiawan; Ramadhani Irma Tripalupi; Hana Aulia Islamiati
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 1 (2022): Komitmen : Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i1.19552

Abstract

Mudharabah deposits are a type of fund investment product that uses a mudharabah contract. Mudharabah is a cooperation agreement to seek profit between capital and work/business. The agreement occurs between the depositor (investment account) or investment account holder and the Islamic bank itself as mudharib. The first party acts as the owner of the funds (shahibul maal) and the second party acts as the fund manager (mudharib) with profits divided according to the agreement of both parties. The purpose of this study was to determine, analyze and evaluate the mechanism, procedure for implementing mudharabah deposits at Bank Syariah Indonesia Bandung Citarum Branch Office and conformity with Statement of Financial Accounting Standards 105 regarding mudharabah accounting transactions. The study used a descriptive method with a qualitative approach. The results showed that the mudharabah deposit mechanism at Bank Syariah Indonesia Bandung Branch Office was in accordance with the pillars and conditions contained in the mudharabah contract. The accounting treatment for mudharabah deposits is in accordance with Statement of Financial Accounting Standards 105.
DAMPAK PANDEMI COVID-19 : BAGAIMANA SUMBER DAYA MANUSIA DI LKMS? Ramadhani Irma Tripalupi
JOEL: Journal of Educational and Language Research Vol. 1 No. 7: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.595 KB) | DOI: 10.53625/joel.v1i7.1470

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dampak pandemi Covid-19: bagaimana sumber daya manusia di LKMS? Akan membahas dua hal, yakni (1) kualifikasi sumber daya manusia LKMS berbasis digital 4.0; dan (2) cara meningkatkan kualitas sumber daya manusia LKMS berbasis digital 4.0 di era pandemi Covid 19. Kesimpulan dari penelitian adalah: kualifikasi sumber daya manusia LKMS berbasis digital 4.0 yakni meliputi aspek sikap, pengetahuan, dan ketrampilan. Aspek pengetahuan dan ketrampilan menguasai ilmu dan praktik terkait antara lain ekonomi; keuangan, bisnis dan hukum bisnis; pengetahuan dan penerapan syariahnya; serta sikap kerja yang melandasi dalam aspek pengetahuan dan ketrampilan. Ketiga aspek ini dilakukan dengan selalu dilandasi oleh akidah; akhlak dan syariah sehingga akan selalu terwujud budaya shiddiq; tabligh; amanah; dan fathonah. Cara meningkatkan kualitas sumber daya manusia LKMS berbasis digital 4.0 di era pandemi Covid 19 adalah meningkatkan sikap, pengetahuan, dan ketrampilan yang relevan di masa sekarang, antara lain penguatan gerakan literasi baru meliputi: literasi digital (digitalisasi operasional, digitalisasi pengawasan dan kepatuhan, digitalisasi pelayanan, serta digitalisasi usaha), literasi teknologi dan literasi manusia; meningkatkan ilmu dan praktik bisnis dan keuangan syariah, syariah marketing termasuk digital marketing, serta teknologi on line untuk meningkatkan kualitas pendampingan; pelayanan prima baik on the counter maupun pelayanan prima berbasis digital; meningkatkan intensitas akses dan komunikasi melalui inklusi dan literasi; kerjasama dengan lembaga lainnya terutama lembaga keuangan syariah; inovasi produk dan layanan dengan mengedepankan berbasis teknologi. Pengembangan sumber daya manusia tersebut dapat dilakukan dengan cara pendidikan formal; pelatihan sistimatik; latihan formal atau training; pelatihan kompetensi dan mental; workshop; pengembangan karir; dan pengembangan diri.
PENGARUH PRODUK DOMESTIK BRUTO (PDB), INFLASI DAN KURS RUPIAH TERHADAP YIELD SUKUK NEGARA SR 009 PERIODE 2017-2020 Dwi Yusti Kamila; Ramadhani Irma Tripalupi; Eva Afifah
LIKUID: Jurnal Ekonomi Industri Halal Vol 1, No 2 (2021): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Prodi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.889 KB) | DOI: 10.15575/likuid.v1i2.14158

Abstract

The sale and purchase of Islamic bonds or sukuk products in the secondary market is more volatile, the profit which is the reference for investors in the secondary market is generally yield to maturity (YTM) or often called yield. According to Laily Fitriyah et al. in their research, the economic conditions in a country can be an important reference for investors' decisions in that country, this is in line with the theory pioneered by Rosel in 1963, namely the Arbitrage Pricing Theory that bond yields can be influenced by macroeconomic factors. Gross Domestic Product (GDP), inflation and the rupiah exchange rate are some branches of macroeconomics that can describe the economic condition of a country. This study uses the Vector Error Correction Model (VECM) data analysis method. The data processing tools used are Eviews9 and Microsoft Excel 2019 to support initial data processing. The VECM estimation results show that in the short term only the rupiah exchange rate variable has a significant negative effect on the yield of SR09, GDP has an insignificant negative effect and inflation has an insignificant positive effect on the yield of SR009. Meanwhile, in the long term, all independent variables have a significant negative effect on the yield of SR009.Keywords: GDP, Inflation, Rupiah Exchange, Yield.
Pengaruh Value Added Capital Employed, Value Added Human Capital, dan Structural Capital Value Added Terhadap Return On Assets (ROA) pada Bank Umum Syariah di Indonesia periode 2016-2020 Rena Vidia Hodijah; Iwan Setiawan; Ramadhani Irma Tripalupi
ILTIZAM Journal of Shariah Economics Research Vol. 7 No. 1 (2023): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

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

Abstract

The purpose of this study is to determine and analyze the effect of 1)VACA to ROA 2) VAHU to ROA 3) STVA to ROA based on PSAK 19 on Islamic banks in Indonesia. The independent variables in this study are Value Added Capital Employed (VACA) (X1), Value Added Human Capital (VAHU) (X2), and and Structural Capital Value Added (STVA) (X3) and the dependent variable in this study is Return On Assets (ROA) (Y). The method in this study is a quantitative method and uses a descriptive approach. Conducted statistical tests including descriptive analysis, multiple linear analysis, classical assumption test, hypothesis testing consisting of T test and F test and determination analysis. The results in this study according to the T test or partial test stated that 1) VACA (X1) had a positive effect on ROA, 2) VAHU (X2) had a negative effect on ROA, 3) STVA (X3) had a negative effect on ROA. 4) based on the results of the analysis of the F test or simultaneous test, it is stated that VACA (X1), VAHU (X2), STVA (X3) have a positive effect on return on assets (ROA)
The Impact of Covid-19 Pandemic: Challenges and Opportunities of Syariah Financial Technology Ramadhani Irma Tripalupi; Prameshwara Anggahegari
International Journal of Nusantara Islam Vol 8, No 2 (2020): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v8i1.10207

Abstract

This paper aims to describe the challenges and opportunities of syariah financial technology (fintech) in Indonesia, due to the impact of covid-19 pandemic. Three things that become the focus of writing, include: syariah fintech; the impact of covid-19 pandemic on fintech; syariah fintech opportunities and challenges. This study uses a qualitative approach and descriptive method with documentation/text studies in the form of related data and literature studies. The conclusion of this research is: the growth of Syariah fintech assets at the end of 2019 increased by 2074.81% from the previous year. Although affected by the pandemic, the growth of fintech during this covid-19 pandemic remained relatively stable. Prominent opportunities and challenges for the Syariah fintech resulting from the impact of covid-19 pandemic, including increased use of fintech through online shopping platforms, payments and loans; accelerated digitalization of financial services; slowed economic activity; arose various risks; and decreased debtor/UMKM performance due to the impact of the pandemic.
Strengthening Entrepreneurship: Sharia Empowerment for MSMEs Amidst the Covid-19 Pandemic Ramadhani Irma Tripalupi; Prameshwara Anggahegari
International Journal of Entrepreneurship and Sustainability Studies Vol. 2 No. 2 (2022): December 2022
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v2i2.1228

Abstract

This study aims to explain the strengthening of entrepreneurship based on sharia empowerment for micro, small and medium enterprises (MSMEs) in dealing with the impact of the Covid-19 pandemic. This research focuses on three things: 1) Indonesian MSMEs, 2) Moslem entrepreneurship, and 3) Sharia empowerment. Using qualitative approaches, descriptive methods, and exploratory analysis, this research tries to provide the rationale for strengthening MSMEs using the spectacle of sharia empowerment amidst the pandemic. Despite the halt of business operations in this pandemic, we found that many MSMEs, which are home-based businesses, have sprung up but need an empowerment process to survive and thrive. This condition is seen as a major challenge for sharia empowerment programs. This paper provides a conceptual framework to understand how sharia empowerment can strengthen the MSMEs. However, this research has some limitations, one of which is the inability to validate the findings directly; therefore, we encourage further research to cover these matters.
Penentuan Laba Produk Rumahan Lemper dengan Pendekatan Full Costing Tripalupi, Ramadhani Irma; Agustin, Dinar Aulia; Dewi, Divani Paramitha
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i1.76

Abstract

This research aims to calculate the cost of production based on the cost of the process using a full costing approach, and determine the profit to be obtained. The research was conducted at Lemper X Home Industry in Bandung. The type of data taken is in the form of qualitative and quantitative data, sourced from primary data and secondary data through interviews and documentation. The secondary data is in the form of library research. The results of the study show that the full costing approach can determine the cost of production based on the cost of production and the amount of profit earned. However, because there is no comparison of the results of production costs with the calculation of the variable costing approach, it is not yet known whether the information regarding the determination of profit is appropriate. No calculations were made using the variable costing approach because there were limitations in terms of variable cost data. Therefore, this research recommends that the cost of production is also calculated using the variable costing approach so that the calculation of the cost of production can be obtained which is more in accordance with the needs and can determine the appropriate profit. Thus the company will also get more accurate and precise information, in determining profits and in terms of costs where it is possible to deduct both costs of process and costs of order and in determining the appropriate approach to costs of process and costs of order. Keywords: Cost of Orders, Cost of Processing, Full Costing, Profit, Variable Costing.
Pengaruh Pengungkapan Corporate Social Responsibility dan Return on Asset terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2018-2022 Oktaviani, Siti Atikah; Tripalupi, Ramadhani Irma; Wardiyah, Mia Lasmi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i3.201

Abstract

The purpose of this research is to find out and analyze the CSR disclosure reporting mechanism; the influence of CSR disclosure on Company Value; the effect of disclosure of ROA on Company Value; and the joint effect of CSR and ROA on Company Value (in Manufacturing Companies registered on JII for 2018-2022. The research method used in this research is Mixed Methods. This research uses the Mixed Methods method with the type of approach in the form of "Embedded Design". This type of approach includes those that free the researcher to choose one of the prioritized methods.The researcher prioritizes quantitative research methods with a larger portion compared to qualitative research methods.The results of the qualitative research show that the CSR disclosure mechanism in Manufacturing sample companies that are listed in JII during 2018-2022 can be said to be good. The results of the research from the quantitative method, namely CSR has a significance value of 0.008 and its partial effect on Company Value is 22.6%. . CSR and ROA have a significance of 0.000, both of which have a simultaneous effect on firm value with an influence of 51.1%.
Pengaruh Umur Listing dan Ukuran Perusahaan terhadap Ketepatan Waktu Corporate Internet Reporting (CSR) pada PT Bank Panin Dubai Syariah Tbk Tahun 2019-2022 Rahayu, Risti Putri; Tripalupi, Ramadhani Irma; Muslih, Amar
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i3.202

Abstract

The purpose of this research is to find out and analyze 1) the influence of listing age on Corporate Internet Reporting (CIR) timeliness 2) company size influence on Corporate Internet Reporting (CIR) timeliness 3) listing age and company size influence accuracy Corporate Internet Reporting (CIR) time at PT. Bank Panin Dubai Syariah Tbk in 2019-2022. The research method in this thesis uses a descriptive method with a quantitative approach. Statistical test tools used include multiple linear regression analysis, analysis of the coefficient of determination, and hypothesis testing using t-test and f-test analysis. the processed data is quarterly financial report data, annual financial reports, and annual reports of PT. Bank Panin Dubai Syariah Tbk in 2019-2022. The results of this study state that: 1) The age of the listing has an R Square value of 0.089, this indicates that 0.089 or 8.9% of corporate internet reporting timeliness can be described by the listing age variable, 2) Company size has an R Squere value of 0.227 , this shows that 0.227 or 22.7% timeliness of corporate internet reporting can be described by company size variables, 3) Listing age and company size have an R Squere value of 0.333, this shows that 0.333 or 33.3% timeliness corporate internet reporting can be explained by the variable age of listing and company size.
Financial Accounting and Management Accounting Training for MSMEs at the Annisa Bandung Cooperative Tripalupi, Ramadhani Irma
Teumulong: Journal of Community Service Vol. 1 No. 2 (2023): December 2023
Publisher : Institute of Education and Social Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62568/jocs.v1i2.7

Abstract

One of the internal problems faced by MSMEs is that the transaction records is still extremely simple, and many have not even done that yet. 85.19% of MSMEs in the Annisa Bandung Cooperative do not carry out accounting records in an orderly manner. However, it is important for MSMEs to carry out the accounting recording process to support the fluidity of their business activities. For this reason, it is important to hold training, that aim to provide knowledge and understanding of financial and management accounting so that MSME practitioners be able to apply it to their business activities. The methodology used in community service activities in the form of training is a service learning approach. Meanwhile, the implementation method is preparation, implementation and evaluation. The results of the training activities, namely that the level of knowledge of participants increased by 34% and the level of understanding increased by 44.44%, were said to be successful because this value reached more than 25%. Participants will apply the accounting records that are trained in their business activities as follows: (1) cash flow as much as 48.16%, (2) cash flows, profit and loss statements and inventory books as much as 44.44% and (3) inventory books as much as 7.4%.
Co-Authors Ade, Ade Ponirah Afifah, Eva Afrianti, Rika Agustin, Dinar Aulia Andriani, Arisyah Fitri Anggahegari, Prameshwara Anggahegari Anna Fauziyah Putri Asep Arsyad Asma' Binti Mohd Rosdi, Siti Asriati, Novia Aisah Ateng Kusnandar Adisaputra Dewi, Divani Paramitha Didah Durrotun Naafisah Dini Meilani Diva Anggraeni Dwi Rahmawati, Indriyani Dwi Yusti Kamila Erisa Sandra Angela Eva Afifah Gita Zakiah Gojali, Dudang Hana Aulia Islamiati Ichtiat, Helmi Qodrat iwan setiawan iwan setiawan Iwan Setiawan Kamila, Dwi Yusti Kholil, Suparman Lili Halimah Lina Yulianti Lina Yulianti Lina Yulianti Marwan Effendi Melindah, Devi Mia Lasmi Wardiyah, Mia Lasmi Muhammad Zaky Muslih, Amar Nabiela Rizki Alifa Nabilla Rizkya Koswari Nasim, Eman Sulaeman Noviyanti, Rahma NUR EFENDI Nurhasanah, Mia Nurul Paojiyah Oktavia, Eni Oktaviani, Siti Atikah Prameshwara Anggahegari Prameshwara Anggahegari Putri, Aliqa Riyana Putri, Tasya Aulia Qheista Noor Fiddienillah Rahayu, Risti Putri Rena Vidia Hodijah Ridwan Hidayat Ripqi Umam Ruhimat, Ii Sabita, Amira Sakinah, Gina Satria Abadi Serda, Serda Mulyasa Insani Siti Asma’ Binti Mohd Rosdi Siti Atikah Oktaviani Sofah Listianti Susana, Lina Marlina