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All Journal CERMIN PERMANA IJIBE (International Journal of Islamic Business Ethics) Martabe : Jurnal Pengabdian Kepada Masyarakat NISBAH: JURNAL PERBANKAN SYARIAH ILTIZAM Journal of Sharia Economic Research International Journal of Economics, Business and Accounting Research (IJEBAR) BENING ad-Dawaa : Journal of Pharmaceutical Sciences Jurnal Inovasi Ekonomi Jurnal Pasar Modal dan Bisnis Journal of Economics and Business UBS Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Abdi Masya Jurnal Pengabdian Masyarakat Nusantara Journal Of World Science ASEAN Journal of Empowering Community Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi Jurnal Audit dan Perpajakan Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Desain Sains Arsitektur (DeSciArs) Jurnal Pengabdian Masyarakat Business, Management & Accounting Journal Countable (Contemporary Business and Sustainability Science)

Yuni Utami

Unknown Affiliation

Author-ID : 408893

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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OTORITAS JASA KEUANGAN (OJK) SEBAGAI PENGAWAS LEMBAGA KEUANGAN DAN NON KEUANGAN YANG INDEPENDEN DI INDONESIA Utami, Yuni; ., Tabrani
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.377 KB)

Financial Services Authority (FSA)orFinancial ServicesInstitutionsdefined asinstitutions thatcarry outactivitiesin thesectors ofBanking, Capital Markets, Insurance, Pension Funds, Banking Institutions, andOther FinancialServicesAgency. Theseinstitutionsareindependentand freefrom the interferenceof others,which havethe functions, duties, andauthorityregulation, supervision, inspectionandinvestigation. FinancialServices Authoritywas formed in ordertocope withthe complexityofthe threat ofglobalfinancialcrisis,eliminatingabuse of power, and thesearch forefficiencyin bankingandother financial institutions.Financial servicesauthorityestablishedwith the aim thatthe overallactivityinthefinancial servicessector: heldon a regular basis, fair, transparent and accountablefinancialsystemable to realizea sustainable andstablegrowth, and able to protectthe interests ofconsumersandsociety. Authoritiesimplement thefunctionof financial servicesregulation and supervisionare integratedto the overallactivityinthefinancial services sector. Becausein practicelater on, especially forthe bankingindustry, financial servicesauthoritywillperform someimportanttasksfor the regulationandsupervision ofbankingsector(microprudential), which includesinstitutionalbank, bankhealth, prudentialaspectsof banks andbankchecks. Withsome tasks, it still takesan experiencedprofessional staffmust be supportedbytheHuman Resourcessystemandreliable, which is no doubt.

PENILAIAN KINERJA PORTOFOLIO SAHAM DARI VARIABEL MAKRO EKONOMI (Studi Saham â€“ Saham Manufaktur dan Perbankan di BEI Tahun 2005-2009) Utami, Yuni; Faqihudin, M
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.92 KB)

Portfolio in capital market context resembles financial assets of combination of several shares invested by investor in order to obtain optimal return with a minimum risk. The selected shares are shares with ultimate performance or out perform. The aim of study is to acquire empirical from the performace of each share that can be positively predicted by makro economic variables, and to measure how big is the influence of each variable. Population in this study are manufacture and banking sharres listed at BEI during 2005 ? 2009 for as much as 158 company. Sample for this study are 136 selected company from population. Research data is obtained at BEI, BI and BPS . The entire model in this research is analyzed using logistic regression. The technique shows that the four variables that can predict an out perform share is unemployment, Product Domestic Bruto (PDB), inflation, and Kurs variables. It has profitability level of 0,000; 0.000;0,000; and 0,055 significance level at ? 10%. However, the remain one variable is SBI rate can not Predicted performance share respectively are not significant at ? 10%, thus can not predict and out perform share. From classification matrix with 50% cut off this model can result overall classification value of 63,1%, which shows that the model is acceptable. Keyword : performance share, portfolio, makro economic variables

PERSEPSI PROFESI AKUNTAN TENTANG PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL UNTUK PENCAPAIAN TUJUAN PERUSAHAAN Utami, Yuni; Mubarok, Abdullah
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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The research is aimed to know (1) how perception to accountant profession (lecturers, management accountants, students) abaut the interesting ethics and social responsibility to reach corporate goals. (2) are there significant difference to perception between each the accountant profession components. Perception between accountant profession abaut the interesting ethics and social responsibility to reach corporate goals is analyzed by comparing with the total of counting score to each component of respondents and the total of ideal score. Than it is interpreted by interpretation score cretaria. The difference of perception between each the accountant profession components is analyzed by Analysis of Variance (ANOVA) methods ( post hoc test ). The research show that commonly the accountant profession have good perception abaut the interesting ethics and social responsibility to reach corporate goals. From the third component, lecturer have the most good perception. Maybe, the lecturer not only teachs but also educates ethics. The studies also resumes that there is not siginificant difference to perception between each the accountant profession components (lecturers, management accountants, students). Keyword: perception, accountant profession, lecturers, management accountants, Students, ethics, social responsibility

ANALISIS KINERJA PEMBIAYAAN MURABAHAH PADA PERBANKAN SYARIAH PASCA BERLAKUNYA UNDANG-UNDANG â€œPENGHAPUSAN PAJAK BERGANDAâ€ Utami, Yuni; Mubarok, Abdulloh
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.495 KB)

This study aims to obtain empirical findings regarding: 1. performance growth of Murabaha financing in Islamic banking after the enactment of UU No. 42 tahun 2009. 2. Whether there is a significant difference between the performance of Murabaha financing on Islamic banking before and after the enactment of UU No. 42 tahun 2009. 3. Effectiveness of the implementation of UU No. 42 tahun 2009, especially related to financial performance improvement of Islamic banking. The type of the data is secondary data that is of value (rupiah) Murabaha financing in Islamic banking in each month during the period April 2007 to March 2010 and the period April 2010 to March 2013. 1 April 2010 is the dividing line between the two variables because that date is the date of the enactment of UU No. 42 tahun 2009 on the Third Amendment UU No. 8 tahun 1983 on Value Added Tax on Goods and Services and Sales Tax on Luxury Goods. To test the hypothesis, the research use the statistical test Paired sample t-test. This is because the sample will be compared to the mean is paired samples (paired). The results of this study concluded that there are significant differences between the performance of murabaha financing in Islamic banking before and after the enactment of UU No. 42 tahun 2009. It also shows that the implementation of UU No. 42 tahun 2009 effective enough to improve the performance of Islamic banking, particularly with respect to the performance of murabaha financing.Keywords: Murabaha Financing, UU No. 42 tahun 2009, Islamic Banking, Double Taxation

INDEKS SAHAM SYARIAH INDONESIA: PERGERAKAN HARGA DARI PERSPEKTIF ASIMETRI INFORMASI Utami, Yuni
Jurnal Inovasi Ekonomi Vol 4, No 02 (2019)
Publisher : Univesitas Muhammadiyah Malang

Penelitian ini bertujuan untuk mengetahui dan menganalisis konten asimetri informasi saham pada Indeks Harga Saham Syariah Indonesia (ISSI). Sampel dalam penelitian ini mencakup semua emiten yang masuk indeks ISSI ketika indeks pertama kali diterbitkan yaitu 214 perusahaan emiten. Metode penelitian yang digunakan adalah studi peristiwa dengan alat analisis menggunakan t-Test dan ordinary least squares. Periode jendela yang digunakan mencakup periode 15 hari sebelum dan sesudah pengumuman indeks ISSI. Hasil penelitian menunjukkan bahwa tidak ada perubahan harga saham di sekitar tanggal masuknya saham di indeks ISSI. Hal ini dimungkinkan karena saham yang membentuk indeks ISSI adalah saham yang termasuk dalam Daftar Efek Syariah. Hasil analisis menunjukkan bahwa masuknya saham dalam indeks ISSI tidak mempengaruhi abnormal return. Hal ini disebabkan oleh penerbitan laporan rutin sehingga meminimalisir asimetri informasi.

DETERMINING PRODUCTS OR SERVICES PRICING ON MSME USING BREAK-EVEN POINT ANALYSIS METHOD Utami, Yuni; Mubarok, Abdulloh
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2204

The implementation of community empowerment programs always involves the participation of the community itself, which will later be integrated in a planning, implementation, control, and follow-up of the results of the program implementation such as its use and maintenance. With the development of the UMKM Community, there are problems that must be addressed in order to continue to develop and maximize the desired profit. One of the most important components in the problem of determining Profit is how they can determine the selling price and how to know the break-even point in producing the goods / services they market. Price is the exchange rate of goods or services which is stated in the unit of currency (rupiah). Price is an important marketing mix element in product marketing. MSMEs need to determine the selling price carefully. Setting prices too high will cause sales to decline, while setting prices too low can reduce the profits of MSMEs businesses. In a business, it can be concluded that fixed costs are constant expenses that must continue to be incurred, even though there is no production activity. Conversely, variable costs are only incurred by the business owner when carrying out the production of goods or services. Even though the two types of costs are different in one way or another, they must still be considered in running a business. The calculation of fixed costs and variable costs will help in determining the production costs that must be incurred in developing a business that is being run. Keywords: Determination of Product / Service Selling Prices, Raw Material Costs, Sales Commission Fees, Distribution Costs

Studi Komparatif Pembentukan Portofolio Optimal Dengan Stochastic Dominance dan Single Index Model Yuni Utami
Jurnal Pasar Modal dan Bisnis Vol 1 No 1 (2019)
Publisher : The Indonesia Capital Market Institute

Purpose- The study aims to see whether there is a difference between the stochastic dominance method and the single index method in forming an optimal portfolio. and seeing which method is more optimal. Methods- The sample used in the study was a real estate and property company listed on jakarta stock exchange for five years period (2013 - 2017). sampling technique in research using purposive sampling and analysis sampling techniques using average difference test (t-test). after being tested with each method both the stochastic model and the single index model, Finding- The results show that there is a difference in return from the formation of an optimal portfolio with the results of the test which results in 0.048 below the significant level of 0.05. and the results of the calculation of portfolio return formed by the stochastic method is 0.0079 smaller than the portfolio return formed by the single index method of 0.0173 which means that the single index method is more optimal than the stochastic model.

Comparison of Thiamine Contain in Mung Beans (Vigna radiata L.) and Soybean (Glycine max (L.) Mer.) with Fresh and Boiled Treatment Agus Suprijono; Yuni Utami
Ad-Dawaa: Journal of Pharmaceutical Sciences Vol 3 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/djps.v3i1.13896

Mung beans (Vigna radiata L.) and soybeans (Glycine max (L.) Mer.) are species of nuts that contain good nutrients for health, such as thiamine or vitamin B1. Thiamine can increase appetite and important in nervous system. Both species of beans can be processed into consumable sprouts, both fresh and boiled. The research aims to compare the concentrations of thiamine in mung beans sprouts and soybeans sprouts in fresh and boiled conditions. The research procedure began with prepared fresh and boiled samples. Boiled samples were prepared by boiled sprouts for 3 minutes at 100°C. Thiamine was extracted from samples used 0,1 N HCl by heated on a water bath at 100°C for 30 minutes. The extracts of fresh and boiled sprouts were analyzed qualitatively used chemical reagents and quantitatively used spectrophotometer UV-Vis. Qualitative analysis showed that both fresh and boiled mung beans sprouts and soybeans sprouts contain thiamine. Quantitative test results for boiled and fresh mung beans sprouts were 0,26% and 0,15%, while soybeans were 0,64% and 0,44%, respectively. The thiamine content in soybeans sprouts is higher than in mung beans sprouts. Decrease of thiamine concentration in mung beans sprouts was higher at 42,31%, for boiled sample than soybeansbenas sprouts at 31,25%. The results of statistical tests used the t test showed a significant difference in thiamine concentration between fresh and boiled beans, both mung beans and soybeans.

PENGARUH AUDIT TENURE, SPESIALISASI AUDIT, UKURAN PERUSAHAAN DAN AUDITOR SWICTHING TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Rahmi, Namira Ufrida; Setiawan, Hengky; Evelyn, Jane; Utami, Yuni

Publisher :

Penelitian ini bertujuan untuk meneliti bagaimana Pengaruh audit tenure, spesialisasi audit, ukuran perusahaan dan auditor swicthing terhadap kualitas audit pada perusahaan manufaktur sektor barang konumsi yang terdaftar di bursa efek Indonesia Tahun 2014-2017 secara parsial. Penelitian ini merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah perusahaan konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017 yang berjumlah 40 perusahaan dan sampel dalam penelitian ini adalah 23 perusahaan yang diseleksi melalui kriteria tertentu. Teknik analisis data menggunakan analisis regresi logistik. Kesimpulan dari penelitian ini adalah Audit Tenure, Spesialisasi Audit, Ukuran Perusahaan dan Auditor Switching secara parsial tidak berpengaruh terhadap Kualitas Audit pada perusahaan manufaktur sektor konsumsi di Bursa Efek Indonesia.

Pengaruh Struktur Modal, Ukuran Perusahaan, dan Likuiditas Terhadap Profitabilitas pada Perusahaan Perbankan Amin, Mohammad Arridho Nur; Utami, Yuni; Aji, Wendi Yonspia
Jurnal Audit dan Perpajakan (JAP) Vol. 1 No. 2 (2021): Artikel Penelitian Desember 2021
Publisher : Information Technology and Science (ITScience)

Pada masa sekarang ini, perbankan sangatlah memiliki pengaruh dalam perekonomian, tujuan dari penelitian ini yaitu untuk mengetahui pengaruh struktur modal terhadap profitabilitas, mengetahui pengaruh ukuran perusahaan terhadap profitabilitas, untuk mengetahu pengaruh likuiditas terhadap profitabilitas, dan mengetahui pengaruh struktur modal, ukuran perusahaan, dan likuiditas secara bersama-sama terhadap profitabilitas. Penelitian ini menggunakan metode kuantitatif serta dalam teknik pengumpulan datanya digunakan teknik dokumentasi yaitu data sekunder yang berupa laporan keuangan tahunan perusahaan. Populasi dalam penelitian ini adalah seluruh sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2018-2021, yang berjumlah 49 perusahaan perbankan. Sampel dalam penelitian ini berjumlah 13 perusahaan perbankan yang dipilih berdasarkan purposive sampling. Hasil analisis dari penelitian ini yaitu pada struktur modal tidak berpengaruh terhadap profitabilitas, variabel ukuran perusahaan berpengaruh terhadap profitabilitas, pada likuiditas berpengaruh terhadap profitabilitas, serta pada struktur modal, ukuran perusahaan, dan likuididas secara bersama-sama berpengaruh terhadap profitabilitas.

Co-Authors Abdullah Mubarok Abdulloh Mubarok Adelia Meysa Putri, Ni Luh Made Agus Santoso Agus suprijono Aji, Wendi Yonspia Alfiyah, Neti Amalia, Amara Amaliyah, Tika Amin Prohatomo, Yudit Amirah Amirah, Amirah Anastasia, Elza Aldilla Asyifa, Ade Julia Awallia Oktaviani, Nur Azzah, Hasna Afifah Baihaqi Fanani Berliana, Lusy Fina D.A, Syafira Rizki Dewi Indriasih Dewi, Dea Rosa Kusuma Dewi, Risma Arlia Sinta Evelyn, Jane Fahreza, Viki Faiz Irsyad Prasetyo Fany, Firyal Afria Faridah Faridah Fawwas, Muhammad Rafi Federova, Ananda Silva Firmansyah, Fahmi Giri, Kadek Risna Puspita Gunistiyo, Gunistiyo Gunistyo, Gunistyo Hartono, Galatia Yesa Hengky Setiawan Hidayah, Lisna Ilham Ramadhan Nasution, Ilham Ramadhan Ira Maya Hapsari Jaka Waskita Jaka Waskito Jane Evelyn Listia Andela, Salsabila M Faqihudin Maju Binoto, Maju Mei Rani Amalia Mohammad Arridho Nur Amin Muhammad Siddik Erdi Wicaksono Mulyaningsih K, Naomi Sri Namira Ufrida Rahmi Neni Hendaryati Niken Wahyu Cahyaningtyas Ningrum, Eftika Riya Nur, Alny Miladia Oktaviani, Nur Awallia Pebrilian, Nelsa Permananingrum, Adila Prasetya, Victor Prasetyono, Agus Rahmawati, Septiana Galuh Riyadi, Ragil Anwar Rosalina Rozi, Facrul Sari, Metty Singgar Satria Ganefi, Hadi Setiani, Risma Meilana Setiawan, Hengky Siti Maghfiroh Sofhian Sofhian Sri Murdiati Sri Murdiati Sri Wahyuni Trisna, Ni Made Sukron, Muchamad Tabrani . Titik Sugianti Utami, Galuh Mega Wahyu Cahyaningtyas, Niken Wirayudha, Akhira Wiyanti, Sari Yuniarti Herwinarni

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