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All Journal Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Jurnal Studi Manajemen dan Bisnis Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Management and Economics Journal (MEC-J) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JSHP (Jurnal Sosial Humaniora dan Pendidikan) Maker: Jurnal Manajemen Abdimas Universal Journal of Applied Community Engagement (JACE) Jurnal Pengabdian Sosial Jurnal Hasil Inovasi Masyarakat (JHIM)
Khairiyah, Nurul Musfirah
Politeknik Negeri Balikpapan
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MASYARAKAT BALIKPAPAN DALAM MENGGUNAKAAN PRODUK DAN JASA BRILINK Nurul Musfirah Khairiyah; Dessy Handa Sari
Kompetensi (Competence : Journal of Management Studies) Vol 14, No 2 (2020): Oktober
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/kompetensi.v14i2.8955

Abstract

Efektivitas Pelaksanaan Restrukturisasi Kredit Sebagai Strategi Penurunan Kredit Bermasalah Selama Pandemic Covid-19 Pegadaian Kanwil Balikpapan Dessy Handa Sari; Nurul Musfirah Khairiyah; Totok Ismawanto
Jurnal Studi Manajemen dan Bisnis Vol 8, No 2 (2021): Desember
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jsmb.v8i2.12589

Abstract

Masalah yang sering dihadapi Lembaga keuangan yaitu kredit bermasalah atau Non Performing Loan (NPL). Sama halnya dengan masalah yang  dialami oleh Pegadaian Kanwil Balikpapan, dimana faktor yang menyebabkan  terjadinya kredit bermasalah tersebut diantaranya ketidaklayakan debitur,  kesalahan penggunaan kredit dalam mengelola usaha, tetapi untuk saat ini adalah karena adanya pengaruh dari Pandemic Covid 19. Akibatnya, kredit bermasalah tersebut dapat meningkatkan tingkat NPL yang akan berakibatpada kesehatan lembaga keuangan apanila  tidak ditangani dengan cepat dan tepat. Sehingga demikian, Lembaga keuangan menggunakan restrukturisasi kredit sebagai strategi penurunan kredit bermasalah.  Penelitian ini merupakan penelitian lapangan (field research), sifat penelitian deskriptif kualitatif, pengumpulan data menggunakan teknik wawancara dan dokumentasi. Hasil penelitian menyatakan bahwa kredit bermasalah/ kredit macet bisa terjadi dalam 2 produk yang pertama adalah produk gadai, nasabah tidak membayar sebesar kewajibannya sampai dengan tanggal jatuh tempo seperti yang telah diperjanjikan pada Surat Bukti Gadai dan Surat Bukti 
Faktor Psikologis dan Rasionalis Yang Mempengaruhi Ketertarikan Mahasiswa Menabung di Bank Syariah Nurul Musfirah Khairiyah; Hasriani Hasriani; Dito Rozaqi Arazy
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.828

Abstract

Perilaku menabung mampu mendorong perkembangan ekonomi dan menunjang pembangunan. Hasil dari budaya menabung ini dapat digunakan baik kepentingan pribadi ataupun untuk kepentingan yang mendesak seperti pendidikan dan kebutuhan masa depan. Penelitian ini bertujuan untuk mengetahui pengaruh faktor psikologis dan rasionalis yang mempengaruhi ketertarikan mahasiswa menabung di bank syariah. Metode yang digunakan adalah metode penelitian kuantitatif. Pengujian secara parsial membuktikan bahwa parsial bebas yaitu motivasi (X1), sikap (X3) dan persepsi (X4) tidak berpengaruh secara parsial terhadap ketertarikan mahasiswa menabung di bank syariah. Sedangkan variabel belajar (X2) dan Keuntungan (X5) berpengarh secara parsial terhadap ketertarikan mahasiswa menabung di bank syariah. Hasil uji membuktikan bahwa semua variabel independen yakni motivasi (X1), belajar (X2), sikap (X3), persepsi (X4) dan keuntungan/ bagi hasil (X5) berpengaruh secara simultan terhadap dependen yakni ketertarikan mahasiswa menabung di bank syariah. Variabel tingkat keuntungan/ bagi hasil (X5) merupakan variabel yang pengaruhnya dominan terhadap ketertarikan mahasiswa menabung di bank syariah karena memiliiki koefisien regresi yang paling besar.
Pengaruh car, npl, dan ldr terhadap penyaluran kredit pada bank konvensional yang terdaftar di BEI periode 2017-2021 Nurul Musfirah Khairiyah; Aldi Fardafa; Dito Rozaqi Arazy
INOVASI Vol 18, No 3 (2022): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i3.11637

Abstract

Salah satu perusahaan yang bergerak dalam pemenuhan kebutuhan dana adalah bank. hampir semua sektor yang berhubungan dengan berbagai kegiatan keuangan pastinya memerlukan jasa bank. Salah satu tugas dimiliki oleh bank yaitu penyaluran dana ke masyarakat luas, penyaluran dana yang dimaksud adalah berupa kredit. Penelitian ini bertujuan untuk mengetahui pengaruh CAR, NPL dan LDR terhadap Penyaluran Kredit pada Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Populasi pada penelitian ini sebanyak 43. Teknik yang digunakan untuk menentukan sampel dalam penelitian ini yaitu Purposive Sampling dengan kriteria-kriteria khusus sehingga ditemukan 15 bank pada penelitian ini dan total 75 data. Penelitian ini menggunakan data sekunder. Model analisis yang digunakan yaitu analisis regresi linier berganda dengan uji hipotesis simultan dan parsial. Hasil uji regresi menunjukkan bahwa, secara simultan Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR) berpengaruh terhadap Penyaluran Kredit. Secara parsial, variabel Capital Adequacy Ratio (CAR) dan Non-Performing Loan (NPL) berpengaruh negatif signifikan terhadap Penyaluran Kredit sedangkan Loan to Deposit Ratio (LDR) tidak berpengaruh signifikan terhadap Penyaluran Kredit.
The Effect of Debt to Equity Ratio, Debt to Asset Ratio, and Risk Based Capital on Return on Asset In General Insurance Companies on The Indonesia Stock Exchange For 2015-2021 Period Kety Lulu Agustin; Annisa Dewi Dharmmesti; Nurul Musfirah Khairiyah
MEC-J (Management and Economics Journal) Vol 6, No 3 (2022)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v6i3.17418

Abstract

According to the study's findings, the ratios of debt to equity (DER), debt to assets (DAR), and risk-based capital (RBC) all affect return on assets at the same time (ROA). This research was conducted to look at the ratios of risk-based capital (RBC) to return on assets (ROA), debt to equity ratio (DER), and debt to asset ratio (DAR) in general insurance businesses for the years 2015 through 2021.  This kind of study employs a quantitative methodology and secondary data sources. Financial statements are the source of the data. The general insurance businesses are the study's population. Analysis is conducted using multiple regression. The IBM SPSS Statistics 25 statistical application is used by the researcher. Debt to Equity Ratio (DER) significantly influences Return on Assets in a favorable way (ROA).  
Penerapan Sistem Solar Cell untuk Penerangan Lampu Jalan dan Peningkatan Potensi Usaha Mikro Kecil Menengah untuk Mendukung Ketahanan Energi dan Ekonomi Masyarakat Kelurahan Manggar Balikpapan Maria Ulfah; Andi Sri Irtawaty; Armin Armin; Dessy Handa Sari; Nurul Musfirah Khairiyah
Abdimas Universal Vol. 5 No. 2 (2023): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v5i2.324

Abstract

The lack of access to lighting in the RT 39 area, Manggar Village, Balikpapan City, results in frequent traffic accidents for motorists crossing the road and without crimes at night or in dark conditions. It was also found that the majority of MSME actors use conventional promotions to market their business or products. Based on this, the Bina Desa Community Service team is trying to provide a solution by implementing a solar cell system as street light lighting in RT 39 and training activities on the use of digital marketing for MSMEs as a business promotion medium. The results of the implementation of Community Service activities have been the installation and functioning well of 2 units of solar panel-based street lighting in RT.39 and outreach activities regarding solar panels and how to maintain them have been carried out. There have also been training activities on the use of digital marketing for MSMEs in the Manggar area which received a positive response from the participants. In this community service activity, Bina Desa also handed over 2 units of solar panel-based village street lighting to the sub-district which were immediately received by the Head of Manggar Balikpapan Village. The results of the pre-test and post-test analysis showed a 20% increase in participants' knowledge regarding solar panels and their use, a 70% increase in knowledge about digital marketing, a 30% increase in participants' use of social media as an alternative to promoting their business or trade.
Pemahaman Mekanisme dan Penerapan Pembukaan Rekening Efek Kepada Siwa dan Guru SMK Panca Dharma, Kota Balikpapan Dessy Handa Sari; Endang Sri Apriani; Nurul Musfirah Khairiyah; Kety Lulu Agustin; Ida Suriana
Journal of Applied Community Engagement Vol 3 No 2 (2023): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jace.v3i2.613

Abstract

Securities companies, also called stock companies, are the most important chain in the capital market industry. Its existence is needed by two other market players, namely institutions (both government and private) that wish to raise funds and parties who have funds, both creditors and debtors. Unfortunately, literacy about stock investment is still low, especially in the younger generation, specifically in vocational schools in Balikpapan. For that reason, the Non-Productive Community Empowerment Program (PPM-NP) was held to empower target audiences to have knowledge about the importance of using free time in positive activities that can increase knowledge and skills. The target audience for this activity is Panca Dharma students in Balikpapan. This activity is collaborative with Mirae Balikpapan securities companies. This dedication method is carried out by providing training materials in lectures about the importance of introducing securities accounts on the stock exchange and the practice of opening securities accounts by several teachers and students of Panca Dharma Vocational School, which amounts to forty people who collaborate with Mirae Securities companies. The end result of this community dedication program is additional literacy and related education for teachers at the Panca Dharma Balikpapan Vocational School and the opening of securities accounts by five teachers and 18 students.
Pengaruh Kualitas Aktiva Produktif (KAP), Non Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) Terhadap Profitabilitas Bank Umum Swasta Syariah Khairiyah, Nurul Musfirah; Sakti, Ditto Taruna; Ramli, Ramli
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.2115

Abstract

This research was conducted to test the Quality of Earning Asssets (KAP), Non Performing Financing (NPF), and Financing to Deposit Ratio (FDR) in Sharia Private Banks listed on the OJK for the 2015-2021 period. This type of research uses a quantitative approach with data sources, namely secondary data. The population in this research are Sharia Private Banks. The researcher used data analysis techniques with the statistical application of IBM SPSS Statistics 26. The application was used to test Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis and carried out Research Hypothesis Testing. The results of the research, the KAP, NPF, and FDR have a simultaneously effect on Profitability. Furthermore, the KAP have a partially negative and significant effect on Profitability, FDR have a partially positive and significant effect on Profitability. Meanwhile, NPF has no partial effect on Profitability.
Analisis Penerapan SAK Entitas Privat (SAK EP) Pada Laporan Keuangan Koperasi CNS Khairiyah, Nurul Musfirah; Sari, Dessy Handa; Ramli, Ramli
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7368

Abstract

Koperasi adalah badan usaha yang anggotanya adalah orang-orang atau badan hukum koperasi yang kegiatannya berdasarkan asas koperasi, serta merupakan gerakan ekonomi kerakyatan yang berlandaskan asas kekeluargaan dan berupaya mensejahterakan para anggotanya. Koperasi CNS merupakan koperasi multi usaha yang menyelenggarakan kegiatan simpan pinjam dan perdagangan umum. Dengan berkembangnya pelayanan yang diberikan oleh koperasi CNS, maka koperasi mampu memberikan kepercayaan kepada para anggotanya terhadap kinerja koperasi yang baik. Penelitian ini bertujuan untuk mengetahui penerapan akuntansi koperasi dengan standar SAK ETAP khususnya dalam laporan keuangan. Penelitian ini menggunakan metode analisis data deskriptif dengan studi kasus berdasarkan data sekunder laporan keuangan Koperasi CNS. Hasil dari penelitian ini adalah pengakuan, pengukuran dan penyajian yang dilakukan Koperasi CNS sudah sesuai dengan SAK ETAP seperti aset, liabilitas, ekuitas, pendapatan dan beban. Dimana disajikan sebesar nilai nominal dan menggunakan metode akuntansi berbasis kas serta masih terdapat beberapa komponen dalam SAK ETAP yang belum dilaksanakan. Komponen yang belum dilaksanakan antara lain catatan atas laporan keuangan yang belum terorganisir.
Penentuan Goodwill Pendekatan Dua Kolom dengan Memperhitungkan Unsur Pajak Penghasilan pada Laporan Keuangan Kombinasi Bisnis Karman, I Wayan; Khairiyah, Nurul Musfirah; Wijayani, Dahyang Ika Leni
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 8, No 2 (2024): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v8i2.2011

Abstract

The assets and liabilities of the acquiree and the acquirer are combined because of the business merger. The value of goodwill will be recognized if there is a discrepancy between the entire investment value and the value of assets and liabilities recognized, or equity eliminated. Financial Accounting Standards No. 22 of 2014 solely considers the fair value of the net assets purchased for determining goodwill. The aim of this study is to define the amount of goodwill is determined using the two-column approach in PSAK 22 2014 when considering the income tax aspect of a business combination because, in accordance with the tax law, a business combination is an object of income tax. This study is qualitative descriptive that relies on doing literature reviews pertaining to the computation of goodwill. From the discussion's findings, it can be inferred that the acquirer would recognize more tax debt when assets and liabilities are combined, increasing goodwill. The calculation of goodwill when accounting for income tax components may be expressed algebraically: goodwill = consideration provided + prior ownership plus non-controlling interests plus taxes due minus net assets. Theoretically, the result is that the amount of goodwill recognized and recorded will increase in proportion to the amount of tax debt that is recognized when assets and liabilities are combined. The amount of tax that must be realized by the acquirer is implied managerially to be proportionate to the net assets that the acquirer has acquired.
Co-Authors Agustin, Kety Lulu Aldi Fardafa Annisa Dewi Dharmmesti Apriani, Endang Sri Armin Armin Dessy Handa Sari Dito Rozaqi Arazy Endang Sri Apriani Giarto, Rahmat Bangun Hasriani Hasriani Ida Bagus Dharmawan, Ida Bagus Ida Suriana Ismawanto, Totok Karman, I Wayan Kety Lulu Agustin Kety Lulu Agustin Maria Ulfah Ramli Ramli Sakti, Ditto Taruna Sri Irtawaty, Andi Surono, Prasetyo Indra Wijayani, Dahyang Ika Leni