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All Journal Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat JAMER Literasi: Jurnal Pengabdian Masyarakat dan Inovasi
Arini Wildaniyati
Universitas Merdeka Madiun
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JAMER

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Pengaruh FDR, NPF, ROA, CAR Terhadap Pembiayaan Mudharabah (Studi Empiris Pada Bank Umum Syariah Yang Terdaftar Di Bank Indonesia Pada Tahun 2015-2019) Arini Wildaniyati
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.615 KB) | DOI: 10.33319/jamer.v1i2.26

Abstract

Abstract: This study aims to determine the effect of Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Retrun On Asset (ROA), and Capital Adequacy Ratio (CAR) on Mudharabah Financing in 2015-2019 both influence partially or simultaneously . The population in this study is Sharia Commercial Banks (BUS) in Indonesia and registered with Bank Indonesia 2015-2019. The sampling method used was Purposive Sampling with certain criteria to obtain 9 Sharia Commercial Banks (BUS). This research uses quantitative methods. The independent variables in this study are Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Retrun On Asset (ROA), and Capital Adequacy Ratio (CAR). While the dependent variable in this study is Mudharabah Financing. The data analysis method used is multiple linear regression analysis and classic assumption test. The results of this study indicate that partially the Return on Asset (ROA) variable has an effect on Mudharabah Financing, while Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), and Capital Adequacy Ratio (CAR) have no effect on Mudharabah Financing. Simultaneously, Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) has no effect on Mudharabah Financing in Islamic Banks in Indonesia.Keywords: Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Retrun On Asset (ROA), dan Capital Adequacy Ratio (CAR), Pembiayaan Mudharabah
Penyusunan Laporan Keuangan Pondok Pesantren Darussalam Mekar Agung Tahun 2019 Berdasarkan Pedoman Akuntansi Pesantren Arini Wildaniyati; Miftahul Rifa'i
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.749 KB) | DOI: 10.33319/jamer.v2i2.61

Abstract

The Darussalam Mekar Agung Islamic Boarding School is a non-profit organization that is not profit-oriented, but there must be good and correct financial reporting. The main source of income for this Islamic boarding school comes from the contribution of the students. Thus, there must be transparency and accountability in the financial reporting. Islamic boarding schools must be able to produce financial reports in accordance with standards so that these financial reports can be understood by all parties. The purpose of this study is to determine the preparation of financial statements in accordance with the Islamic Boarding School Accounting Guidelines. The research method used is a qualitative method with a descriptive approach. The location of this research is in the Darussalam Mekar Agung Islamic Boarding School, Pucanganom Village, Kebonsari District, Madiun Regency. Data collection obtained by means of observation, interviews, and documentation. The data obtained are primary data and secondary data. Primary data was obtained from Mr. Fahrul Amiruddin as the treasurer of the cottage. And secondary data obtained from the financial reports of Islamic boarding schools. The results of this study indicate that the Darussalam Mekar Agung Islamic Boarding School has not implemented the Islamic Boarding School Accounting Guidelines in financial reporting. The recording is still relatively simple. The treasurer only records income and expenses without making final calculations to adjust income and expenses (debit and credit).
PENGARUH SIKAP, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, PENGETAHUAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS DI KECAMATAN SARADAN KABUPATEN MADIUN) Nurhana Nurhana; Siti Suharni; Arini Wildaniyati
JAMER : Jurnal Akuntansi Merdeka Vol. 4 No. 2 (2023): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v4i2.107

Abstract

This study aims to examine the effect of attitude, taxpayer awareness, service quality, tax knowledge and tax socialization on taxpayer compliance in paying land and building taxes. This type of research is quantitative research. Data collection techniques in this study used questionnaires directly to respondents. The sampling method in this study used purposive sampling with a total of 100 respondents in 10 (ten) villages in Saradan District. Data analysis was performed using multiple linear regression analysis using the SPSS (Statistical Product and Service Solution) version 25 for windows program. The results of the research hypothesis show that the independent variable of taxpayer attitude is 0,000, the independent variable is taxpayer awareness of 0,592, the independent variable of service quality is 0,259, the independent variable of taxation knowledge is 0,823, the independent variable of tax socialization is 0,000 and Adjusted R Square shows a value of 0,793 or 79,3%. The results of this study indicate that the attitude of taxpayers has an effect on taxpayer compliance, taxpayer awareness has no effect on taxpayer compliance, service quality has no effect on taxpayer compliance, tax knowledge has no effect on taxpayer compliance, and tax socialization has an effect on taxpayer compliance.
Co-Authors Afifu Rohman Afandi Anissa Chusnul Kusumawardhani Dea Andreana Djuwitawati Ratnaningtyas Hery Hermawan Kurniawan Yogi Saputro Miftahul Rifa'i Mintarti Indartini Mutmainah . Nurhana Nurhana Ratna Dyah Puspaningrum Siti Suharni Syarifah Ratih Kartika Sari Vanda Tri Ulansari Wibisono, Nurharibnu