Articles
<![CDATA[PENGARUH DIREKTUR PEREMPUAN TERHADAP KINERJA BANK SYARIAH: STUDI PADA PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Rani Putri Kusuma Dewi]]>;
<![CDATA[Elis Ratna Wulan]]>;
<![CDATA[Yuni Mayanti]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 2 (2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v13i2.2621
<![CDATA[Penelitian ini berusaha untuk mengeksplorasi pengaruh keberadaan direktur perempuan yang diproksikan oleh keberagaman gender terhadap kinerja perusahaan. Objek penelitian yaitu perbankan syariah di Indonesia yang berjumlah 14 (empat belas). Data dihimpun dari tahun 2010 sampai tahun 2019 sehingga terkumpul data unbalanced panel sebanyak 127 observasi. Analisis data menggunakan regresi linear sederhana dengan menggunakan alat bantu Eviews 11 SV. Hasil penelitian menunjukkan bahwa keberagaman gender tidak berpengaruh signifikan terhadap kinerja yang diproksikan Return on Assets (ROA) maupun Retur on Equity (ROE).]]>
<![CDATA[Tanggung Jawab Sosial Perusahaan dalam Bisnis Islam ]]>
<![CDATA[Yuni Mayanti]]>;
<![CDATA[Rani Putri Kusuma Dewi]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i3.2612
<![CDATA[This paper discusses corporate social responsibility in Islamic business or commonly known as CSR. The writing of this paper uses a qualitative descriptive method with a literature study approach by taking references from reliable sources and books and then the authors develop. This paper finds that corporate social responsibility in Islamic business has different principles from conventional business even though both have the same goals. Thus, it is deemed necessary to continue to carry out deeper studies in order to find out the company's responsibility in doing Islamic business which is very applicable in a company and can assist the company in improving the company's performance and optimal growth.]]>
<![CDATA[Sistem Informasi Akuntasi pada Penjualan Online Frozen Food di Bandung ]]>
<![CDATA[Yuni Mayanti]]>
<![CDATA[ Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 18 No 2 (2021): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani ]]>
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DOI: 10.26874/portofolio.v18i2.215
<![CDATA[Abstract This article aims to find out how the accounting information system for frozen food online sales in Nepikabeku. The research method used is a qualitative method with an observation approach and direct interviews. The data presented is in the form of a descriptive narrative that seeks to clearly describe the events related to the accounting information system on frozen food online sales in Nepikabeku. The data analysis technique was carried out by means of the researcher's interpretation of the data obtained and data reduction by drawing conclusions. The results and discussion show that based on the results and discussion, the author can conclude that the accounting information system on frozen food online sales in Nepikabeku has not been noticed because the business has just been initiated so that the recording is done manually. However, recording is not carried out routinely so that sometimes there are missed records or records that are not in accordance with sales, causing discrepancies. For this reason, it requires procedures from the cycle of cash receipts, cash payment, inventories, salary and human resources as well as the presentation of financial reports as well as documents and internal controls to help Nepikabeku's business continuity be better. Abstrak Artikel ini bertujuan untuk mengetahui bagaimana sistem informasi akuntasi pada penjualan online frozen food di Bandung dalam studi kasus penjualan online frozen food di Nepikabeku. Metode penelitian yang digunakan adalah Metode kualitatif dengan pendekatan pendekatan observasi dengan cara mengamati atau meninjau secara cermat dan langsung di lokasi penelitian serta wawancara secara langsung. Data yang disajikan berupa narasi deskriptif yang berusaha menggambarkan dengan jelas mengenai peristiwa yang terkait dalam sistem informasi akuntasi pada penjualan online frozen food di Bandung. Teknik analisis data dilakukan dengan cara interpretasi peneliti terhadap data yang diperoleh serta reduksi data dengan menarik penggambaran kesimpulan. Hasil dan pembahasan menunjukan bahwa Berdasarkan hasil dan pembahasan maka penulis dapat menyimpulkan bahwa dalam sistem informasi akuntasi pada penjualan online frozen food di Bandung dalam studi kasus penjualan frozen food di Nepikabeku belum menjadi perhatian khusus karena usahanya yang baru dirintis sehingga pencatatan dilakukan secara manual. Namun pencatatan tidak dilakukan secara rutin sehingga terkadang adanya pencatatan yang terlewat ataupun pencatatan yang tidak sesuai dengan penjualan sehingga menyebabkan selisih. Untuk itu, membutuhkan prosedur dari siklus penerimaan kas, pengeluaran kas, persediaan, penggajian dan sumber daya serta penyajian laporan keuangan serta dokumen dan pengendalian intern untuk membantu keberlangsungan usaha Nepikabeku agar menjadi lebih baik.]]>
<![CDATA[Pengaruh ROA, ROE, dan EPS terhadap Harga Saham Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 ]]>
<![CDATA[Yuni Mayanti]]>
<![CDATA[ Jurnal Accounting Information System (AIMS) Vol. 5 No. 1 (2022) ]]>
Publisher : <![CDATA[Ma'soem University ]]>
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DOI: 10.32627/aims.v5i1.246
<![CDATA[The capital market in Indonesia can be an alternative for people to invest. One of them is investing in stocks. However, in investing in stocks, investors should have information related to the dynamics of stock prices before choosing and investing their funds in the company. There are two analyzes in determining the right stock, that is fundamental analysis and technical analysis. One of the fundamental analysis in making investment decisions using profitability ratios. The profitability ratios used in this study are Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS). The purpose of this study was to determine the effect of Return on Assets, Return on Equity and Earning Per Share on stock prices in banking companies listed on the Indonesia Stock Exchange in 2017-2020. The author conducted research for the years 2017 – 2020. The population used was 45 banking companies and the sample set was 10 companies with certain criteria using purposive sampling as the sampling technique. The research method uses descriptive research with a quantitative approach. The data analysis technique used multiple linear regression. The results in this study explain that Return On Assets partially has a positive and insignificant effect on banking stock prices listed on the Indonesia Stock Exchange, Return On Equity partially has a negative and insignificant effect on banking stock prices. listed on the Indonesia Stock Exchange, Earning Per Share partially has a positive and significant influence on the price of banking shares listed on the Indonesia Stock Exchange, Return On Assets, Return On Equity and Earning Per Share simultaneously have a significant effect on the stock price of banking.]]>
<![CDATA[ACCOUNTING INFORMATION SYSTEM FOR CASH RECEIPTS AND DISBURSEMENTS IN THE MULTIMEDIA SERVICES COMPANY PT.BARAK KREASI INDONESIA ]]>
<![CDATA[Yuni Mayanti]]>
<![CDATA[ Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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<![CDATA[Barak Kreasi Indonesia adalah perusahaan jasa multimedia yang berlokasi di Bandung. Artikel ini bertujuan untuk mengetahui sistem informasi akuntasi penerimaan dan pengeluaran kas pada perusahaan multimedia PT. Barak Kreasi Indonesia. Metode penelitian yang digunakan adalah kualitatif dengan wawancara secara langsung di lokasi penelitian. Data yang disajikan berupa narasi deskriptif. Teknik analisis data dilakukan dengan cara interpretasi peneliti terhadap data yang diperoleh serta reduksi data dengan menarik penggambaran kesimpulan. Berdasarkan hasil dan pembahasan maka penulis dapat menyimpulkan bahwa dalam sistem informasi akuntasi penerimaan dan pengeluaran kas pada perusahaan jasa multimedia PT. Barak Kreasi Indonesia belum adanya prosedur yang jelas dan pencatatan pun masih dilakukan secara manual karena proyek yang tidak menentu sehingga pencatatan tidak dilakukan secara rutin. Untuk itu, membutuhkan prosedur dari siklus penerimaan kas dan pengeluaran kas dan pengendalian intern untuk membantu keberlangsungan perusahaan agar menjadi lebih baik.]]>
<![CDATA[Development of Digital Payments as Moderation of Business Units ]]>
<![CDATA[Shantilawati, Irma]]>;
<![CDATA[Mayanti, Yuni]]>;
<![CDATA[Hasanah, Depi]]>
<![CDATA[ IJESS International Journal of Education and Social Science Vol. 5 No. 2 (2024): VOL 5 NO 2 OCTOBER 2024 ]]>
Publisher : <![CDATA[INTERNATIONAL PENELITI EKONOMI, SOSIAL, DAN TEKNOLOGI ]]>
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DOI: 10.56371/ijess.v5i2.363
<![CDATA[In line with the development of current trends, not only is meeting needs made easier, but in terms of payment transactions, it is also increasingly developing where people no longer have to provide physical money. People need convenience in terms of fulfilling their needs, as well as in terms of payment transactions, both from the consumer and seller side, so the current convenience requires people to use cashless more in every payment transaction. Therefore, the use of QRIS technology as Digital Payment is a positive trend for business actors in Indonesia and consumers. The research results show that QRIS has a positive and significant effect on consumer decisions in using QRIS transactions. However, there are obstacles faced, namely that not all consumers understand how to use QRIS and not all business actors also use QRIS. So there are difficulties for consumers who do not understand the ease of cashless payment transactions. The method used in the research uses quantitative data targeting MSMEs in Indonesia. From this background, the author conducted research with the title Digital Payment Development as Business Unit Moderation (Case Study of MSMEs in Indonesia).]]>
<![CDATA[Effectiveness of Government Policy in Home Ownership Credit Offer Program with Zero Percent Down Payment during the Covid-19 Pandemic ]]>
<![CDATA[Mayanti, Yuni]]>
<![CDATA[ Journal of Economicate Studies Vol. 5 No. 1 (2021): Journal of Economicate Studies ]]>
Publisher : <![CDATA[Islamicate Institute ]]>
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DOI: 10.32506/joes.v5i1.691
<![CDATA[This article discusses the effectiveness of government policies in home ownership credit offering program with zero percent down payment during the covid-19 pandemic. The writing of this article uses a qualitative method through a literature study approach. Data sources are taken from trusted sources and books as references. The data analysis technique was carried out by means of the researcher’s interpretation of the data obtained. The results of the discussion showed that in the face of the COVID-19 pandemic, the government issued a monetary policy to restore the national economy and boost the economy in Indonesia which was sluggish due to the COVID-19 pandemic. Monetary policy carried out by the government that is Bank Indonesia issued a home ownership credit offering program with zero percent down payment effective from March 1, 2021 to December 31, 2021. The home ownership credit offering program with zero percent down payment received a positive response from the public, developers and banks and based on data from Central Bureau of Statistics Republic of Indonesia that zero percent down payment program during the covid-19 pandemic grew zero point ninety four percent during the first 3 months of 2021 so that the government’s policy in offering home ownership credit programs with zero percent down payment was effective in encouraging the economy in Indonesia, especially in the property sector in the context of recovery national economy. While in Islamic financial institutions, monetary policy is viewed from the financing of home ownership with a murabahah contract.]]>
<![CDATA[Pengaruh Budaya Organisasi dan Lingkungan Kerja terhadap Kinerja Karyawan PT Tirta Investama Distribution Center Bandung ]]>
<![CDATA[Lestari, Delia]]>;
<![CDATA[I Magi, Bahmid]]>;
<![CDATA[Mayanti, Yuni]]>
<![CDATA[ Jurnal Dimamu Vol. 4 No. 2 (2025) ]]>
Publisher : <![CDATA[Ma'soem University ]]>
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DOI: 10.32627/dimamu.v4i2.1425
<![CDATA[The background of this study is the issue of organizational culture such as employees who are accustomed to leaving the office prematurely and the work environment such as inadequate storage facilities that cause untidiness in the employee's workspace. This study aims to determine how organizational culture and work environment influence employee performance partially and simultaneously at PT Tirta Investama DC Bandung. The type of research is quantitative with an associative method. The collection technique is through questionnaires, observations and interviews with employees of the company being studied. The population is all production employees at PT Tirta Investama DC Bandung, totaling 114 people with a sample of 54 people. The results of the study at PT Tirta Investama Distribution Center Bandung showed that there was a significant influence of organizational culture on employee performance of 44.4% with the results of t count > t table (6.442 > 1.298) meaning H1 was accepted, there was a significant influence of the work environment on employee performance of 28.1% with the results of t count > t table (4.503> 1.298) meaning H1 was accepted, and simultaneously there was a significant influence between organizational culture and work environment on employee performance of 51% with the results of the F test f count > f table (26.550> 2.19).]]>
<![CDATA[STRATEGI PENGELOLAAN KEUANGAN BAGI GEN Z DI ERA DIGITAL ]]>
<![CDATA[Yuni Mayanti]]>
<![CDATA[ DEVELOPMENT: Journal of Community Engagement Vol. 4 No. 3 (2025): September ]]>
Publisher : <![CDATA[LPPM STAI Muhammadiyah Probolinggo ]]>
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DOI: 10.46773/djce.v4i3.2478
<![CDATA[Generation Z as digital natives, has extensive access to financial technology such as digital wallets, paylater, and investment apps. However, this is not always accompanied by adequate financial literacy, creating a gap between knowledge and daily financial management practices. The core problem for Gen Z in Mekarjaya Village is a lack of understanding of digital financial management and long-term investment instruments. This problem is further complicated by limited access to information and financial literacy materials and the lack of adaptation to local conditions. Therefore, this community service activity aims to raise awareness among Gen Z in Mekarjaya Village, Pacet, regarding the importance of financial management in today's digital era. The goal of this activity is to provide applicable solutions for Gen Z to become more financially literate and better manage their finances. The method used in this community service is Participatory Action Research (PAR). Evaluation results after participating in this activity indicate that Gen Z increasingly understands that financial management is very important to learn from an early age. Although Gen Z's financial resources are still limited, this socialization can serve as a foundation and principle for Gen Z to manage their future finances stably and prosperously.]]>
<![CDATA[THE INFLUENCE OF SYARIAH BUSINESS PRODUCT QUALITY IN INCREASING COMPANY SALES VOLUME ]]>
<![CDATA[Yuni Mayanti]]>;
<![CDATA[Jujun Jamaludin]]>;
<![CDATA[Putri Zafira Ruhliandini]]>;
<![CDATA[Diki Ahmad]]>;
<![CDATA[Yasir Muharram Fauzi]]>
<![CDATA[ Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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<![CDATA[This study aims to analyze the effect of product quality in sharia business on increasing the company's sales volume. This study uses a library research method, namely by reviewing various sources of literature such as books, scientific journals, articles, and research reports that are relevant to the topic. Through a descriptive qualitative approach, this study examines various theories and previous findings related to product quality management, quality improvement strategies, and consumer behavior in the context of sharia business. The results of the study indicate that product quality has a central role in shaping positive consumer perceptions of the brand and sharia values carried by the company. Consumers who are satisfied with product quality tend to have high loyalty and make repeat purchases, and recommend the product to others. In addition, the application of sharia principles such as honesty, transparency, and social responsibility in the production and marketing processes also strengthens the company's positive image in the eyes of the public. The strategy of improving product quality that is carried out continuously is the main key to expanding the market and increasing sales volume. Thus, the results of this study are expected to be a reference for sharia business actors to focus more on quality as the main foundation in achieving competitive and sustainable growth.]]>
