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All Journal SOLUSI Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Krisnhoe Rachmi Fitrijati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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ANALISIS DAMPAK REDEMPTION MOMENT TERHADAP NET ASSET VALUE PER UNIT DAN NEW NET CASH FLOW PADA UNIT TRUST SYARIAH DAN UNIT TRUST KONVENSIONAL (STUDI KASUS PADA UNIT TRUST SYARIAH DAN UNIT TRUST KONVENSIONAL YANG TERCATAT AKTIF DI BADAN PENGAWAS PASAR MODAL) Eka Frieda Merdekawati; Bambang Agus Pramuka; Krisnhoe Rachmi Fitrijati
Solusi Vol 8, No 2 (2009)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1527.304 KB) | DOI: 10.26623/slsi.v8i2.1941

Abstract

Redemption moment which was happened in the beginning of 2005 gave a worse effect for national unit trust industry in Indonesia. Wave of redemption was attacked most of fixed income unit trust products. The return of  conventional fixed income unit trusts portofolio which was invested in government bond and coorporate bond had decreased drasctically. When conventional fixed income unit trusts had lost almost their fund, sharia fixed income unit trusts were success collecting amount of fund from their investor.Analysis the effect of redemption moment use Net Asset Value per Unit as the unit trust indicator ofinvestment perfomance quality and New Net Cash Flow as an indicator the quality of liquidity for the unit trust management company. Through Net Asset Value per Unit and New Net Cash Flow, we can indirectly compare the quality of investment perfomance and the quality of liquidity between shariaand conventional fixed income unit trust before and after redemption moment periods.The central tendency analysis (mean) and t-test for pair sample have been used on this research.; Results of this research shown that no significant differences between sharia and conventional fixed income unit trust's Net Asset Value per Unit and New Net Cash Flow before and after redemption moment periods. It reflected that sharia fixed income unit trust's investment perfomance become stable and the liquidity become capable. So did the conventional fixed income unit trust's investment perfomance which was stable enough. Eventhough, its investment perfomance percentage lower thansharia. The conventional fixed income unit trust liquidity also capable enough, though the redemption wave much happened on this unit trust.Keywords: Redemption moment, Sharia unit trust, Coventional unit trust, Net Asset Value per Unit, New Net Cash Flow.
PENGARUH LINGKUNGAN ETIKA, INTENSITAS MORAL, DAN KOMITMEN PROFESIONAL TERHADAP INTENSI WHISTLEBLOWING Syahsa Permata Dwitia; Atiek Sri Purwati; Krisnhoe Rachmi Fitrijati; Umi Pratiwi
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.152 KB) | DOI: 10.32424/1.jras.2022.1.1.6673

Abstract

The purpose of this study was to examine the influence of the ethical environment, moral intensity, and professional commitment on the intensity of whistleblowing of employees at the Purwokerto, Purbalingga, and Banyumas District Attorney's Offices. This type of research is quantitative research. The data collection technique used a questionnaire. The sampling technique in this study used a saturated sample technique. The population of this study were 140 attorneys and the sample used in this study were 128 people. Data analysis technique using multiple linear analysis. The results showed: (1) The ethical environment has a positive and significant effect on whistleblowing intentions, (2) Moral intensity has a positive and significant effect on whistleblowing intentions, (3) Professional commitment has a positive and significant impact on whistleblowing intentions.
SISTEM PENGELOLAAN PERSEDIAAN DAN ASET TETAP YAYASAN PONDOK PESANTREN Siti Maghfiroh; Permata Ulfah; Irianing Suparlinah; Krisnhoe Rachmi Fitrijati
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.888 KB) | DOI: 10.32424/1.jpba.2022.1.2.8027

Abstract

Islamic boarding schools are educational institutions that aim to be a place to learn religious values for students and practice them in everyday life. As a place to gain knowledge, Islamic boarding schools require supplies, both food supplies (food ingredients and prepared meals and supplies for the teaching and learning process (ATK). In addition to supplies, Islamic boarding schools also require assets (infrastructure). Therefore, supplies and assets are used to supporting activities must be managed properly Inventory and asset management goes through several stages, namely: (1) Planning, (2) Procurement, (3) Use, Utilization, Security, Maintenance and Administration, (4) Deletion..
PENINGKATAN LITERASI TEKNOLOGI FINANSIAL BAGI SANTRI PONDOK PESANTREN AL-QUR’AN AL-AMIN PABUARAN Ratu Ayu Sri Wulandari MA; Krisnhoe Rachmi Fitrijati
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.649 KB) | DOI: 10.32424/1.jpba.2022.1.2.8098

Abstract

Rapid technological developments encourage the emergence of technology in the financial sector known as financial technology (fintech). Using fintech by business actors is considered more efficient and effective in the transaction process. Islamic boarding school students are one of the potential users of fintech. However, based on the preliminary survey, the literacy level of students related to fintech still needs to be higher, so it still needs to be held outreach about fintech. This program aims to increase the level of students' understanding of financial technology. The target audience is the students of Al-Amin Pabuwaran Al-Qur'an Islamic Boarding School, North Purwokerto, Banyumas. Based on the results of the evaluation at the end of the training session, provides evidence that there is an increase in students' understanding of fintech, and it is hoped that they can use or utilize existing platforms properly and wisely.
Co-Authors Atiek Sri Purwati Bambang Agus Pramuka Eka Frieda Merdekawati IRIANING SUPARLINAH Permata Ulfah Ratu Ayu Sri Wulandari MA Siti Maghfiroh Syahsa Permata Dwitia Umi Pratiwi