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PENGARUH FINANCING TO DEPOSIT RATIO (FDR), NON PERFORMING FINANCING (NPF) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP PROFITABILITAS PADA BRI SYARIAH PERIODE 2011-2018 Mustari, Gledis Angrayni; Iyan, Efriyanto; Sixpria, Nedsal
Jurnal Akuntansi Keuangan dan Perbankan Vol 7, No 1 (2020): ACCOUNT VOL 7 NO 1 EDISI JUNI 2020
Publisher : Politeknik Negeri Jakarta

PENGARUH FINANCING TO DEPOSIT RATIO (FDR), NON PERFORMING FINANCING (NPF) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP PROFITABILITAS PADA BRI SYARIAH PERIODE 2011-2018 Gledis Angrayni MustariGledismustari@gmail.comEfriyantoEfriyanto1965@gmail.comNedsal SixpriaNedsal.sixpria@akuntansi.pnj.ac.id Program Studi Keuangan dan Perbankan Syariah Politeknik Negeri Jakarta ABSTRACTThe purpose of this research is to examine the influence of FDR, NPF and BOPO to Profitability that measure with ROA. The approach used in this research is quantitative approach. The object of this research is PT BRISyariah, Tbk. The research used quarterly period annual report of PT BRISyariah Tbk since 2011-2018 and data from OJK. The data analyzed by multiple linear regression and completed by a classic assumption and descriptive statistics. Hypotheses test used t-statistic and f-statistic at level significance 5%. The result has shown that FDR and NPF variables has no effect significant to ROA. While BOPO has a significant negative effect to ROA. The value of coefficient determination showed that the result is 82% of the variation of the dependent variable can be explained by the independent variables in the model. While the reduce 18% is explained by other causes that are not included in the model. Keywords: FDR, NPF, BOPO, Profitability (ROA) ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh FDR, NPF dan BOPO terhadap Profitabilitas yang diukur dengan ROA. Pendekatan penelitian ini yaitu menggunakan pendekatan kuantitatif. Objek penelitian ini adalah PT BRISyariah, Tbk. Dengan menggunakan data laporan keuangan triwulan periode 2011-2018 dan data dari Otoritas Jasa Keuangan. Teknik analisis data yang digunakan adalah regresi linier berganda dilengkapi uji asumsi klasik dan statistik deskriptif. Hipotesis diuji menggunakan uji t dan uji f dengan tingkat signifikansi 5%. Hasil penelitian ini menyatakan bahwa FDR dan NPF tidak berpengaruh signifikan terhadap ROA. Sedangkan BOPO berpengaruh negatif signifikan terhadap ROA. Sementara secara bersama-sama FDR, NPF dan BOPO berpengaruh signifikan terhadap ROA. Nilai dari koefisien determinasi menunjukan hasil sebesar 82%, yang berarti sebesar 82% dari variasi variabel terikat bisa dijelaskan oleh variabel bebas dalam model tersebut, sedangkan sisanya sebesar18% dipengaruhi oleh faktor lain yang tidak dimasukan ke dalam model penelitian.Kata kunci: FDR, NPF, BOPO, Profitabilitas (ROA)

PENGARUH LIKUIDITAS, KUALITAS ASET, DAN TINGKAT BAGI HASIL TERHADAP PEMBIAYAAN MUDHARABAH Widjaya, Femmy Oustrian; S, Sujarwo; Sixpria, Nedsal
Jurnal Akuntansi Keuangan dan Perbankan Vol 5, No 1 (2018): Account Vol 5 No 1 Juni 2018
Publisher : Politeknik Negeri Jakarta

ABSTRACT The purpose of this research the effect of Liquidity, Asset Quality, and Profit Sharing on Mudharabah Financingat Sharia Commercial Bank and Sharia Business Unit for the period of 2008-2015. The data used is quarterlydata released by the Financial Services Authority in the publication report of the first quarter of 2008 - 4th quarterof 2015. The technique used is multiple regression with the equation of the classical assumption assumption modelof unbiased linear estimation. The result of this research shows that Liquidity has a significant positive effect onMudharabah Financing, Asset Quality has no significant negative effect on Mudharabah Financing, while ProfitSharing has positive effect is insignificant. These three variables affect Mudharabah Financing variables of61.4%, while the rest of 38.6% is explained by other variables not mentioned in this study.Keyword: Mudharabah Financing, Liquidity, Asset Quality, and Profit Sharing ABSTRAK Pelitian ini bertujuan untuk mengatahui pengaruh Likuiditas, Kualitas Aset, dan Tingkat Bagi Hasil terhadapPembiayaan Mudharabah pada Bank Umum Syariah dan Unit Usaha Syariah periode 2008-2015. Data yangdigunakan adalah data triwulan yang dikeluarkan oleh Otoritas Jasa Keuangan pada laporan publikasi periodetriwulan 1 tahun 2008 ? triwulan 4 tahun 2015. Teknik yang digunakan adalah regresi berganda dengan persamaanuji asumsi klasik model estimasi linier yang tidak bias. Hasil penelitian ini menunjukan bahwa Likuiditasberpengaruh positif signifikan terhadap Pembiayaan Mudharabah, Kualitas Aset berpengaruh negative tidaksignifikan terhadap Pembiayaan Mudharabah, sedangkan Tingkat Bagi Hasil berpengaruh positif tidak signifikan. Ketiga variabel tersebut berpengaruh terhadap variabel Pembiayaan Mudharabah sebesar 61,4%, sedangkansisanya sebesar 38,6% dijelaskan oleh variabel lain yang tidak disebutkan dalam penelitian ini.Kata Kunci: Pembiayaan Mudharabah, Likuiditas, Kualitas Aset, Tingkat Bagi Hasil

PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN PRAKTIK TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN Suhartati, Titi; Warsini, Sabar; Sixpria, Nedsal
Ekonomi & Bisnis Vol 10, No 2 (2011): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v10i2.456

Abstrak Penelitian ini menguji pengaruh pengungkapan informasi Corporate Social Responsibility (CSR) dan praktik Good Corporate Governance (GCG) terhadap nilai perusahaan (Firm Value). Penelitian menggunakan data sekunder yang diperoleh dari database OSIRIS dan Bursa Efek Indonesia untuk perusahaan manufaktur periode 2007-2008. Metode pemilihan sampel menggunakan purposive sampling dan diperoleh 31 sampel perusahaan manufaktur. Hasil pengujian hipotesis membuktikan bahwa variabel praktik GCG dan variabel kontrol telah mampu menjelaskan variabel nilai perusahaan sebesar 62,68%. Hasil pengujian hipotesis menunjukkan bahwa pengungkapan CSR tidak signifikan berpengaruh terhadap nilai perusahaan. Sedangkan variabel GCG yaitu jumlah independent board (positif) dan board size (negatif), variabel kontrol size dan sales growth signifikan berpengaruh terhadap nilai perusahaan (firm value). Kata kunci: tanggung jawab, tata kelola, nilai perusahaan Abstract This study examined the effect of disclosure of Corporate Social Responsibility (CSR) and the practice of Good Corporate Governance (GCG) with firm value (Firm Value). This study uses secondary data obtained from the OSIRIS database and the Indonesia Stock Exchange for the period 2007-2008 of manufacturing companies. The sample selection methods using purposive sampling and sample obtained 31 manufacturing companies. The test results prove the hypothesis that the variables of good corporate governance and control variables have been able to explain the value of the company amounted to 62.68% variable. The results of hypothesis testing indicate that the disclosure of CSR does not significantly affect the value of the company. While the number of independent variables GCG board (positive) and board size (negative), the size of the control variables and sales growth significantly affects the value of the company (firm value). Keywords: corporate social responsibility, corporate governance, board, firm value

EVALUASI IMPLEMENTASI STANDAR AKUNTANSI ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DAN PENYUSUNAN LAPORAN KEUANGAN AUDITAN PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Sixpria, Nedsal; Suhartati, Titi; Warsini, Sabar
Ekonomi & Bisnis Vol 12, No 1 (2013): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v12i1.653

Abstrak Penelitian ini dilakukan secara bertahap selama dua tahun.Penelitian dilakukan dengan pendekatan pokok penelitian kualitatif dengan menggunakan objek penelitian UMKM di wilayah Depok dan sekitarnya.Penelitian menggunakan data primer dengan metode survey menggunakan kuesioner dan wawancara dengan responden. Pada tahun pertama, difokuskan pada penyusunan panduan proses akuntansi berdasarkan SAK ETAP untuk UMKM, melalui tahapan: mengidentifikasi perusahaan UKM yang akan menjadi objek penelitian melalui instansi terkait, menyusun dan melakukan pengujian instrumen penelitian, mengumpulkan data melalui wawancara dengan responden, verifikasi dan mengolah data penelitian, menganalisis data dan menyimpulkan, menyusun Laporan Penelitian. Direncanakan penelitian pada tahun pertama menghasilkan luaran berupa Panduan Proses akuntansi berdasarkan SAK ETAP untuk UMKM. Pada tahun ke-dua, difokuskan pada membuat Panduan Penyusunan Laporan Keuangan yang layak audit untuk UMKM, melalui tahapan: Sosialisasi dan Implementasi Panduan Proses akuntansi berdasarkan SAK ETAP untuk UMKM, Evaluasi Panduan Proses akuntansi berdasarkan SAK ETAP untuk UMKM melalui umpan balik (feed back) dari responden, Menganalisis dan Menyempurnakan Panduan Proses akuntansi berdasarkan SAK ETAP untuk UMKM, dan Menyusun Laporan penelitian. Direncanakan penelitian pada tahun ke-dua menghasilkan luaran berupa Panduan Penyusunan Laporan Keuangan yang layak audit. Kata Kunci: proses akuntansi, laporan keuangan, UMKM Abstract The study was conducted with a qualitative research approach using the principal object of study of SMEs in Depok and surrounding areas. Research using primary data with survey method using questionnaires and interviews with the respondents. In the first year , is focused on the development of guidelines by SAK ETAP accounting process for SMEs, through the stages : identifying SMEs that will be the object of research through relevant agencies, develop and test research instruments, collecting data through interviews with respondents, verification and processing research data, analyzed the data and concluded, prepare research reports. This research is planned in two years, the first year produce outputs in the form of user processes by SAK ETAP (accounting for SMEs). In the second year, is focused on making free preparation of financial statements for audit viable SMEs, through the stages of : dissemination and implementation guide by SAK ETAP process accounting for SMEs, accounting process evaluation guide by SAK ETAP for SMEs through feedback of respondents, analyze and improve process guide by SAK ETAP accounting for SMEs, and develop reports. Also in second year is planned outputs produces a guide worthy for audited financial statements. Keywords: accountingprocess, financial statements, SMEs

Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Digital bagi UMKM Kampung Batik Cibuluh Menggunakan Aplikasi Siapik Nugroho, Herbirowo; Hafiduddin; Sixpria, Nedsal; Ramadhani, Annisa Alifa
Keris: Journal of Community Engagement Vol. 5 No. 1 (2025): KERIS: Journal of Community Engagement
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/keris.v5i1.1455

Information system technology can provide convenience in all sectors including the business sector. One of these information system technologies is an accounting information system that can facilitate a company including SMEs, in presenting reliable, effective, efficient and easy information to manage business operational activities. However, there are still many SMEs, especially in Bogor, who still record transactions traditionally, manually and have not made financial reports that are in accordance with standards. The solution to this problem is to give an accounting literacy improvement program for SMEs, in this case SMEs in Kampung Batik Cibuluh Bogor through the PPIBM D3 Accounting PNJ which is carried out by holding training and mentoring in recording accounting and reporting business finances using the digital financial recording application named SIAPIK. The purpose of this training is to improve the knowledge and skills of SMEs in Kampung Batik Cibuluh, Bogor in doing bookkeeping and preparing higher quality financial reports so that they can be used for various purposes such as submitting additional capital to banking institutions for business development. The training is carried out using tutorial methods, case studies/simulations and practice. The target achievement of this training activity is expected so that UMKM actors in Kampung Batik Cibuluh, Bogor can do bookkeeping and prepare financial reports according to SMEs standards correctly and independently by using digital-based accounting applications. The results of this training activity have a significant impact on MSMEs in carrying out financial recording activities through the SIAPIK application

Mendorong Pelaku Usaha Bogor Menentukan Harga Pokok Produksi Nugroho, Herbirowo; Ichsan, Taufikul; Sixpria, Nedsal; Ramadhani, Annisa Alifa
Mitra Akademia: Jurnal Pengabdian Masyarakat Vol 6 No 3 (2023): Mitra Akademia: Jurnal Pengabdian Masyarakat
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/mapnj.v6i3.6358

One of the difficulties experienced by SMEs, especially in the Bogor Regency area, is how to determine the right selling price. The situation faced by SMEs is that if they sell products at high prices, the products will not sell in the market because of intense competition. If you sell products at low prices, SMEs will experience business losses. Therefore, adequate understanding is needed, especially in terms of planning production costs which will form the cost of product. The aim of this community service activity is to provide skills training in calculating the correct cost of production as a basis for determining optimal selling prices for SMEs in the Bogor Regency area who have so far only relied on cost estimates without considering the cost object. Keywords,,SME’s, cost of product

Analisis Persepsi, Perilaku Dan Preferensi Masyarakat Terhadap Minat Menjadi Nasabah Bank Syariah Waluyo, Bambang; Ameliasari, Fitri; Sixpria, Nedsal
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 2 (2023): EDISI DESEMBER 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i2.5948

Indonesia is a Muslim-majority country, but the market share of Islamic banks in Indonesia is still low. Researchers have conducted pre-research to see how the perception and behavior of the merchant community in Pasar Parung towards Islamic banks. The pre-research shows differences in traders' perceptions of Islamic banks. In addition, there are also diverse behaviors and preferences toward Islamic banks. This study aims to analyze the influence of perceptions, behaviors, and preferences of the merchant community in Pasar Parung on interest in becoming Islamic bank customers. The study used quantitative data analysis methods. The research used a validity test, reliability test, and multiple linear regression analysis. The results showed that the perception of the merchant community influenced the interest in becoming Islamic bank customers. In contrast, the behavior of the merchant community did not affect the interest in becoming Islamic bank customers. The preferences of the merchant community affect the interest in becoming customers of Islamic banks. Simultaneously, perceptions, behaviors, and preferences affect the interest in becoming a customer of Islamic banks. Based on research shows that the public still needs Islamic banking education. Islamic banks are also expected to improve their quality performance to support the success of their operations to attract public interest to become customers of Islamic banks. Keywords: Perception, Behavior, Preferences, Interests, Islamic Bank

Peningkatan Kompetensi Melalui Edukasi Aplikasi Coretax Administration System (CTAS) pada Bendaharawan di Kota Depok Sixpria, Nedsal; Fatimah, Hayati; Sahputri, Meisy Hartivia; Revikasha, Dimas Fayed; Safitri, Hafizhah; Ramadhani, Annisa Alifa
Keris: Journal of Community Engagement Vol. 5 No. 2 (2025): In Press: KERIS: Journal of Community Engagement
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/keris.v5i2.2128

The problem faced by partners is that not all treasurers can access or manage Coretax independently without technical assistance, thus hampering the daily tax process. Coretax education training held for the treasurers of Khidmat Sehat Afiat (Kisa) Regional General Hospital, Depok City, Anugerah Sehat Afiat Regional General Hospital, Beji District and Beji District Community Health Center aims to improve understanding and technical skills in using the digital-based tax administration system, Coretax, developed by the Directorate General of Taxes. The scope of the training includes the process of taxpayer registration, recording withholding tax evidence, reporting Tax Returns (SPT), creating tax billing codes, as well as integrated tax data management through the Coretax application. The training method is conducted through technical guidance with a hands-on approach on the Coretax system, involving simulations and case studies in accordance with the treasurer’s business processes in health service units. The training results showed an increase in the treasurers’ ability to operate the Coretax application independently, understand tax obligations, and optimize more effective and accurate tax reporting and administration. In conclusion, this training successfully strengthened the technical capacity of the treasurers Khidmat Sehat Afiat (Kisa) Regional General Hospital, Depok City, Anugerah Sehat Afiat Regional General Hospital, Beji District and Beji District Community Health Center in supporting the digital transformation of tax administration, which ultimately supports increased tax compliance and transparent financial governance in the public health sector.

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