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Comparison of Financial Performance in Health Sector Companies Listed on the Indonesia Stock Exchange before and During the Covid-19 Pandemic Alisyah, Widya Nur; Susilowati, Lantip
Jurnal Keuangan dan Perbankan Vol 26, No 1 (2022): January 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i1.6816

Abstract

The trade war between China and America shocked Indonesia's economic situation towards the end of 2019, followed by a pandemic of a deadly virus known as Covid-19. It was officially revealed at the start of 2020 that the Covid-19 pandemic had infiltrated Indonesia, which directly impacted the country's economy. The weakening of the economy may impact the financial performance of different firms, including those in the health care industry. The study aims to see how the Covid-19 pandemic has affected the financial performance of healthcare enterprises listed on the Indonesian Stock Exchange. As a result, financial ratios must be examined to assess the amount of change in the company's financial performance. The researchers employed quantitative approaches and comparative research in their study. The sample for this study included 14 businesses out of 22 health sector companies listed on the Indonesia Stock Exchange. This study's data analysis is a sort of comparative analysis. The solvency ratio, liquidity ratio, and activity ratio all decreased due to the study. As a result, the profitability ratio improved. Between before the Covid-19 pandemic and after the Covid-19 pandemic struck, the company's financial performance in the health industry did not alter significantly.
PENERAPAN BIAYA KUALITAS, BIAYA PENGENDALIAN, DAN BIAYA KEGAGALAN UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PERUSAHAAN JENANG KAWAH MAK YUN DESA KARANGSONO KECAMATAN NGUNUT KABUPATEN TULUNGAGUNG Susilowati, Lantip; Firdausita, Salma Salsabila
SOSEBI: Jurnal Penelitian Mahasiswa Ilmu Sosial Ekonomi dan Bisnis Islam Vol 4 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/sosebi.v4i1.8824

Abstract

Abstrak: Kualitas merupakan salah satu faktor utama yang harus diperhatikan oleh perusahaan untuk dapat bertahan di tengah persaingan. Penelitian ini bertujuan untuk mengetahui penerapan biaya pengendalian, biaya kegagalan, optimalisasi biaya kualitas, serta efisiensi biaya produksi pada perusahaan jenang kawah Mak Yun Desa Karangsono Kecamatan Ngunut Kabupaten Tulungagung. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi kasus. Teknik pengumpulan data adalah dengan wawancara, observasi, dan dokumentasi. Teknik analisis data yang digunakan adalah analisis data tunggal dengan kondensasi data, display data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa: 1) Penerapan biaya pengendalian terbagi menjadi dua aspek yakni biaya pencegahan yang dialokasikan pada biaya tenaga kerja pemeliharaan dan biaya pemeliharaan peralatan, serta biaya penilaian yang dialokasikan pada biaya pengujian peralatan dan biaya pemeriksaan bahan baku. 2) Biaya kegagalan dialokasikan pada biaya pengujian ulang, biaya pengerjaan ulang, biaya pengiriman ulang, biaya pelayanan pelanggan, biaya klaim garansi, biaya penarikan produk, dan biaya kehilangan pelanggan. 3) Optimalisasi biaya kualitas dilakukan pada aspek sumber daya, kualitas pemeliharan peralatan, identifikasi akar masalah optimalisasi biaya, berbagi sumber daya, perbaikan secara terus menerus. 4) Efisiensi biaya produksi dilakukan dengan analisis biaya secara mendalam, identifikasi pemborosan, pelatihan karyawan, mengurangi biaya produksi jangka panjang, evaluasi dan analisis secara rutin. Kata Kunci: Biaya Kualitas; Efisiensi Biaya Produksi; Perusahaan Jenang. Abstract: Quality is one of the main factors that companies have to pay attention to to survive amidst competition. This research aims to find out the implementation of control costs, failure costs, optimization of quality costs, and production cost efficiency at the Mak Yun Crater Jenang Company, Karangsono, Ngunut, Tulungagung. This research used a qualitative approach with a case study type. The data collection techniques were interviews, observation, and documentation. The data analysis technique used Miles and Huberman's theory, with data condensation, data display, and concluding. The results of this research showed that: 1) The implementation of control costs was divided into two aspects, namely prevention costs which are allocated to maintenance labor costs and equipment maintenance costs, as well as assessment costs which are allocated to equipment testing costs and raw material inspection costs. 2) The failure costs were allocated to retesting costs, rework costs, reshipment costs, customer service costs, warranty claim costs, product recall costs, and customer loss costs. 3) The quality costs optimization were done in the aspects of resources, quality of equipment maintenance, identification of root causes of cost optimization, resource sharing, and continuous improvement. 4) The production cost efficiency were done indepth cost analysis, waste identification, employee training, reducing long-term production costs, regular evaluation, and analysis. Keywords: Quality Costs; Production Cost Efficiency; Jenang Company.
KUALITAS PELAYANAN, HARGA DAN FASILITAS RUMAH KOS DI DESA PLOSOKANDANG DALAM MEMBERIKAN KEPUASAN KEPADA PENGHUNINYA susilowati, lantip
An-Nisbah: Jurnal Ekonomi Syariah Vol 7 No 2 (2020): An-Nisbah
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.v7i02.3605

Abstract

Motivation of this research is the increasing number of boarding houses spread in Plosokandang Village with quality service and competitive prices. The purpose of this research are to find out the quality of service, price and facilities significantly influence the satisfaction of boarding residents in Plosokandang Village. This research uses a quantitative approach to the type of associative research then analyzed using multiple linear regression test. The results of the study show that Quality of service, price and facilities together provide a significant positive effect on the satisfaction of boarding houses in Plosokandang Village.
THE INFLUENCE OF FINANCIAL ATTITUDE, FINANCIAL KNOWLEDGE, PERSONAL INCOME AND EDUCATION LEVEL ON FINANCIAL BEHAVIOUR BINTI SUWADJI, LANTIP SUSILOWATI
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 1 (2024): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v5i1.8707

Abstract

Abstract: This study aims to examine the effect of Financial Attitudes, Financial Knowledge, Personal Income and Education Level on Financial Behavior in employees of CV Mahesa Interior District Kediri Regency partially and simultaneously. This research method used is a quantitative approach with an associative research type. The population used is employees of CV Mahesa Interior Kediri Regency. The data source is primary data, data collection methods by distributing questionnaires, samples obtained using non-probability sampling types with saturated sampling techniques. Data analysis using IBM SPSS version 26. The results showed that Financial Attitudes partially had a significant positive effect on Financial Behavior, Financial Knowledge partially had a significant positive effect on Financial Behavior, Personal Income partially had a significant positive effect on Financial Behavior, Education Level partially had a significant positive effect on the Financial Behavior. Financial Attitude, Financial Knowledge, Personal Income, and Education Level simultaneously have a significant positive effect on Financial Behavior of CV Mahesa Interior Kediri regency.
APLlKASl SlSTEM KEUANGAN DESA (SlSKEUDES) VERSl 2.0.3 DALAM MENlNGKATKAN KUALlTAS AKUNTABlLlTAS KEUANGAN DESA PADA MASA PANDEMl COVlD-19 DI KABUPATEN TULUNGAGUNG Amelisa, Elsanda; Susilowati, Lantip
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i1.17711

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This research intends to understand the application of the Village Financial System (SlSKEUDES) version 2.0.3 to the quality of village financial accountability during the COVID-19 pandemic in Tulungagung Regency and to understand its impact on the quality of accountability and develop operational efficiency. Qualitative research method is used in this research. The data used are primary data and secondary data obtained from observations and interviews. The analytical methods used are data collection, data reduction, data presentation and drawing conclusions. The results of the research show that the implementation of the SlSKEUDES version 2.0 application is in accordance with the procedure. After the implementation of the SlSKEUDES application version 2. 0. 3, the quality of village financial accountability has increased and the creation of clear and accountable financial reports. As a result, the performance of using the SlSKEUDES application version 2. 0. 3 is rated more positively. such as simplifying village financial reports, shortening time, while the constraints experienced are network limitations and system errors in using the SISKEUDES application version 2.0.3.
Kesesuaian Akuntansi Zakat, Infak dan Sedekah Dengan PSAK 109 BAZNAS Kabupaten Tulungagung Lantip Susilowati; Fatimatul Khofifa
JAS (Jurnal Akuntansi Syariah) Vol 4 No 2 (2020): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v4i2.246

Abstract

The potential for receiving zakat, infaq and alms funds in Tulungagung is growing rapidly. This shows that the level of trust in the management of zakat, infaq and alms funds is quite high. This study aims to examine the suitability of the application of PSAK 109 in the National Zakat Agency Tulungagung Regency. The method used in this research is a descriptive qualitative approach. Sources of data used are interviews, observation and documentation. The results showed that the accounting treatment at National Zakat Agency Tulungagung Regency included the receipt and expenditure of zakat, infaq and alms which was recognized as the amount of cash received and disbursed, presented and disclosed on the financial statements. Recognition and measurement of accounting treatment at National Zakat Agency Tulungagung Regency are in accordance with PSAK 109, while its presentation and disclosure are not fully in accordance with PSAK 109. The main obstacle faced is the limited qualified human resources and still uses a manual system in making financial reports.
Tinjauan Akuntansi Syariah Dalam Penggunaan Sistem Informasi Akuntansi Multi-Level Marketing Pada E-Commerce Indonesia Zaini Nur Aini; Lantip Susilowati
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.619

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Islamic accounting is a financial recording procedure that generates information from an accounting information system (AIS) and forms a continuous cycle of repeat business policies. This study aims to describe the views of Islamic accounting related to AIS used for e-commerce-based multi-level marketing (MLM) businesses, as well as confirm the MLM law. The method used in this research is an entirely content analysis method. This research understands the flow of written sources, and then it is linked on an ongoing basis. The results showed that using AIS in the MLM business in e-commerce is permissible. It can be considered valid if the process still follows sharia. Fair according to sura An-Nahl (16) verse 90. It can be accounted for following sura Al-Baqarah (2) verse 282. This research can be a reference and consideration in using AIS in MLM business that stays away from the prohibition of muamalah.
Komparasi Determinan Pembiayaan Pada Bank Mandiri Dan Bank Syariah Mandiri Lantip Susilowati; Nita Sistiani
JPS (Jurnal Perbankan Syariah) Vol 2 No 2 (2021): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v2i2.379

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The purpose of this research is to show the differences in financing between Bank Mandiri and Bank Syariah Mandiri; the effect of the inflation rate on financing; the influence of the BI-7 day repo rate on financing; the influence of the number of third party funds on financing; the effect of the statutory reserve requirement on financing. This research uses a quantitative approach with associative and comparative types of research. The sampling technique used was the purposive sampling method. The test uses a hypothesis test and an independent sample test to compare the financial performance of the two banks. The results showed that the inflation rate, BI-7 day repo rate, and the minimum reserve requirement had no effect on financing at Bank Mandiri and Bank Syariah Mandiri. While third-party funds partially have a positive and significant effect on financing at Bank Mandiri and Bank Syariah Mandiri. There is a significant difference between financing between Bank Mandiri and Bank Syariah Mandiri. This research can provide input for Islamic banking, especially Bank Mandiri and Bank Syariah Mandiri, in determining profit-sharing financing policies.
Komparasi Time Value of Money dan Economic Value of Time Ditinjau dari Perspektif Manajemen Keuangan Syariah Susilowati, Lantip; Kurniawan, Diky Ade; Roziq, Zulfi Fattakhur; Ja’farudin, Ahmad; Fanzahfi, Muhammad Royhan Roudhofillah
Sharef: Journal of Sharia Economics and Finance Vol 2 No 2 (2024): Journal of Sharia Economics and Finance Vol. 2 No. 2 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jsef.v2i2.1048

Abstract

Uang tergolong penting dalam keberlangsungan perekonomian, karena fungsi utama dari uang adalah sebagai alat tukar (medium of exchange). Ekonomi syariah berkaitan dengan uang menggunakan EVT (Economic Value of Time), ekonomi konvensional menerapkan TVM (Time Value of Money). Tujuan penelitian ini adalah mengkaji secara mendalam dua teori keuangan yang saling berlawanan, TVM dan EVT teori. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan menggunakan teknik tinjauan review literatur dan relevansi kesamaan topik dari jurnal penelitian ilmiah terdahulu. Hasil penelitian menunjukkan bahwa financial theory yang bertentangan dengan ajaran agama Islam adalah TVM (Time Value of Money) yang digunakan oleh perekonomian konvensional. Teori dan praktik economic value of time (EVT) adalah solusi atas keharaman TVM. Konsep EVT (Economic Value of Time) mengakui bahwa yang memiliki nilai ekonomi adalah waktu. Manajemen keuangan syariah hadir sebagai tonggak pembanding dan memperoleh titik terang bahwa praktik EVT lebih baik, halal, serta dianjurkan daripada TVM.
Community Socio-Economic Involvement in the Islamic Boarding School Cooperative Model Based on Sharia Financial Technology Asiyah, Binti Nur; Lantip Susilowati; Alvina Dwi Nur Dyanti; Binzar Wimpi Nugraha
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 11 No. 1 (2024)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v11i1.14144

Abstract