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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Jurnal AkunStie (JAS) Jurnal Aghniya Disclosure: Journal of Accounting and Finance BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Permata, Citra Puspa
Institut Agama Islam Negeri (IAIN) Curup
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Economics, Econometrics & Finance Education Materials Science & Nanotechnology Physics Social Sciences Other

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Penilaian Kesehatan Bank (Studi Pada PT. Bank Muamalat Indonesia, Tbk. Tahun 2016- 2019) Permata, Citra Puspa
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 6, No 1 (2021)
Publisher : Institut Agama Islam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v6i1.4397

Abstract

This study aims to determine the financial health of PT. Bank Muamalat Indonesia, Tbk from four aspects in RGEC which is Risk Profile, Good Corporate Governance, Earnings, and Capital. This research is a descriptive study with a quantitative approach. The main data of this study comes from the Annual Report of PT. Bank Muamalat Indonesia, Tbk. from 2016 to 2019, the so-called secondary data were analyzed using the RGEC method. The results showed that in the period 2016-2019, the risk profile aspect of PT. Bank Muamalat Indonesia with the NPF and  FDR Indicator on average is in a healthy financial condition, but the CR indicator showed unhealthy financial conditions. The GCG aspect using self-assessment showed a fairly healthy financial condition, the earnings aspect. with NOM, ROA and average ROE showed unhealthy financial conditions, as well as the capital aspect with average CAR and PR ratios is in very healthy financial conditions.
PERANAN PASAR MODAL DALAM PEREKONOMIAN NEGARA INDONESIA Citra Puspa Permata; Muhammad Abdul Ghoni
Jurnal AkunStie (JAS) Vol 5 No 2 (2019): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v5i2.680

Abstract

The role of the capital market as a source of corporate approval has implications for the state not only as an alternative but has become the main source. Funds are offered on the capital market through several corporate actions such as the initial listing of Shares (initial public offering), new rights listing (rights issue), Bond, Derivative, and Reksadana agreements that are accessible every day to increase permits needed by the company from bank loans. In particular, the growth trend is increasing which does not directly affect the interest rates of bank loans. The number of prime listed companies, rights issue, bond and also issued sources listed in the capital market collected. However, there are fluctuations, one of which is issued at home and abroad, in each year, but this does not sort the company to still get results. in the capital market.
Pemahaman Mahasiswa Akuntansi terhadap Audit (studi kasus mahasiswa akuntansi di PTN dan PTS Prov Bengkulu) Citra Puspa Permata
JURNAL AGHNIYA Vol 3, No 1 (2020)
Publisher : STIESNU Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui perbedaan pemahaman mengenai audit antara mahasiswa akuntansi yang belum bekerja dan mahasiswa akuntansi yang sudah bekerja dengan ketentuan semua mahasiswa telah mengambil mata kuliah Pengauditan/ Auditing. Dengan melibatkan 25 responden mahasiswa akuntansi yang belum bekerja, dan 25 responden mahasiswa akuntansi yang sudah bekerja dan telah mengambil mata kuliah Pengauditan/ Auditing. Adapun pengujian hipotesis dalam penelitian ini menggunakan uji Mann-Whitney U-Test. Dengan hasil penelitian yang menunjukkan bahwa tidak terdapat perbedaan pemahaman audit yang signifikan antara mahasiswa akuntansi yang belum bekerja dan mahasiswa akuntansi yang sudah bekerja dengan ketentuan semua mahasiswa telah mengambil mata kuliah Pengauditan/ Auditing. Hal tersebut juga di dukung dengan hasil nilai mean rank yang menunjukkan hasil skor rata-rata jawaban mahasiswa akuntansi yang belum bekerja dan sudah mengambil mata kuliah Pengauditan/ Auditing sebesar 30.74 dan hasil skor rata-rata jawaban mahasiswa akuntansi yang sudah bekerja dan sudah mengambil mata kuliah Pengauditan/ Auditing sebesar 32.55. Kata kunci : Pengauditan/ Auditing, Mann-Whitney U-Test , Akuntansi ABSTRACT This study aims to determine differences in understanding of auditing between accounting students who have not worked and accounting students who have worked with the provisions that all students have taken the Auditing course. By involving 25 respondents of accounting students who have not worked, and 25 respondents of accounting students who have worked and have taken the Auditing course. The hypothesis testing in this study uses the Mann-Whitney U-Test. With the results of the study which showed that there were no significant differences in audit understanding between accounting students who had not worked and accounting students who had worked with the provisions that all students had taken the Auditing course. This is also supported by the results of the mean rank value which shows the average score of answers of accounting students who have not worked and has taken the Auditing course of 30.74 and the results of the average score of answers of accounting students who have worked and have taken Auditing courses are 32.55. Keywords: Auditing, Mann-Whitney U-Test, Accounting
Efek Pemilu Presiden Terhadap Volume Perdagangan Saham di Pasar Modal Indonesia Permata, Citra Puspa; Ghoni, Muhammad Abdul
Disclosure: Journal of Accounting and Finance Vol. 1 No. 1 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (947.548 KB) | DOI: 10.29240/disclosure.v1i1.2938

Abstract

The “reason for this research is to see the average difference of stock trading volume activity after and before the implementation of the Presidential Election. This research uses an event study, where the research is conducted for 7 working days after up to 7 working days before the implementation of the presidential election. This study uses additional information obtained from the Indonesia Stock Exchange. The information used in this test includes a list of LQ45 shares, daily trading volume, and number of shares outstanding. While the samples used are stocks that are included in the LQ45 list on the Indonesia Stock Exchange.”The results showed that from the results of statistical tests on the average difference of stock trading volume activity after and before the implementation of the presidential election, there was a significant difference to the average stock trading volume activity after and before the implementation of the presidential election.
Penilaian Kesehatan Bank (Studi Pada PT. Bank Muamalat Indonesia, Tbk. Tahun 2016- 2019) Permata, Citra Puspa
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 6, No 1 (2021): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v6i1.2749

Abstract

This study aims to determine the financial health of PT. Bank Muamalat Indonesia, Tbk from four aspects in RGEC which is Risk Profile, Good Corporate Governance, Earnings, and Capital. This research is a descriptive study with a quantitative approach. The main data of this study comes from the Annual Report of PT. Bank Muamalat Indonesia, Tbk. from 2016 to 2019, the so-called secondary data were analyzed using the RGEC method. The results showed that in the period 2016-2019, the risk profile aspect of PT. Bank Muamalat Indonesia with the NPF and FDR Indicator on average is in a healthy financial condition, but the CR indicator showed unhealthy financial conditions. The GCG aspect using self-assessment showed a fairly healthy financial condition, the earnings aspect. with NOM, ROA and average ROE showed unhealthy financial conditions, as well as the capital aspect with average CAR and PR ratios is in very healthy financial conditions.
The Function of Natural Science in Lecturer Performance at Measurement at IAIN Curup - Bengkulu Dewi, Ratih Komala; Permata, Citra Puspa
Jurnal Penelitian Pendidikan IPA Vol 11 No 3 (2025): March
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i3.10797

Abstract

The use of digital technology for lecturer performance management at IAIN Curup is elementary. Natural sciences—particularly psychology —can be applied to better understand human behavior, cognitive processes, stress responses, and other factors influencing workplace dynamics and employee well-being. In other aspects, to measure the performance of lecturers, in principle, it is reflected in the productivity in carrying out education and teaching, research, and community service, known as the Tri Dharma of Higher Education. It aims to formulate theories and laws that explain the natural world and predict future outcomes. The emergence of college management has transformed the landscape of Human Resource Management (HRM) by introducing advanced technologies, including artificial intelligence (AI), machine learning, and big data analytics. These innovations have enhanced HRM processes such as recruitment, training, performance evaluation, and employee engagement. This research is expected to provide information that natural and computer sciences play a role in managing the performance of lecturers at Institut Agama Islam Negeri Curup. Natural sciences play a critical role in understanding the dynamics of these technological advancements, offering insights into human behavior, cognitive processes, and organizational ecosystems. This article explores how principles of natural science integrate with modern HRM practices in university. Through a qualitative approach, we examine case studies to illustrate the application of natural science in human resources strategies at university, highlighting the advantages and challenges of adopting a scientifically-informed HRM framework.
Co-Authors Ghoni, Muhammad Abdul Muhammad Abdul Ghoni Ratih Komala Dewi