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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Akuisisi : Jurnal Akuntansi Jurnal Manajemen STIE Muhammadiyah Palopo JURNAL MANAJEMEN (EDISI ELEKTRONIK) Jurnal Mandiri Jurnal Administrasi dan Manajemen Jurnal Mantik Akbis: Media Riset Akuntansi dan Bisnis International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Real Riset Business Review and Case Studies Jurnal Ekobismen Musyarakah: Journal of Sharia Economics (MJSE) JAS (Jurnal Akuntansi Syariah) MAFEBIS: Jurnal Manajemen, Akuntansi dan Bisnis
Evi Maulida Yanti
Universitas Jabal Ghafur
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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PERKEMBANGAN BANK UMUM SYARIAH PASCA COVID-19 Evi Maulida Yanti; Fatmayanti Fatmayanti; Fakhrurrazi Fakhrurrazi
Jurnal Real Riset Vol 4, No 2 (2022): Juni 2022
Publisher : Jurnal Real Riset

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Abstract

The corona virus has a fairly broad impact on the activities carried out by the community, one of which has an impact on economic activity in banking financial institutions, both in conventional and Islamic banks. The type of research used is field research. This research is descriptive qualitative which means it describes the research subject. The data analysis technique used in this study, the author uses a qualitative descriptive analysis. The growth of Islamic Commercial Banks during the COVID-19 pandemic in 2020 decreased and began to recover in 2021. The non-performing financing component experienced a reduced risk of problems until 2021, due to more selective financing distribution. Likewise, the DPK indicator which includes savings, current accounts and deposits experienced a setback in 2020 and returned to white in 2021. Thus, it can be concluded that Islamic Commercial Banks are also faltering with the presence of the Corona outbreak that hit the world, after the Covid-19 development of Commercial Banks Sharia is slowly recovering.Keywords : Corona, Islamic Commercial Banks, Economy
ANALISIS PROFITABILITAS BANK SYARIAH BUMN PASCA MERGER DAN KESADARAN MASYARAKAT TERHADAP PRODUK PERBANKAN SYARIAH PADA MASA PANDEMI COVID-19 Evi Maulida Yanti
Jurnal Ekobismen Vol 1, No 2 (2021): Juni 2021
Publisher : Jurnal Ekobismen

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Abstract

Tujuan penelitian ini adalah untuk menganalisis profitabilitas Bank BSI (Bank Syariah Indonesia) dan kesadaran masyarakat terhadap produk perbankan syariah pada masa pandemic Covid-19 di Indonesai. Metode penelitian yang digunakan yaitu metode penelitian Kajian Pustaka dan Analisis yang dilakukan Penulis. Jenis data yang digunakan dalam penelitian ini yaitu data primer dan data sekunder. Data primer berasal dari beberapa jurnal. Untuk data sekunder diambil dari buku, dan hasil laporan keuangan bank syariah. Hasil penelitian menunjukan bahwa bank hasil merger (BSI) memiliki potensi profitabilitas yang bagus kedepanya. Ada beberapa faktor yang mempengaruhi kesadaran masyarakat akan produk perbankan syariah diantaranya a. Kurangnya kesadaran masyarakat tentang bank syariah. b. Jaringan operasional bank syariah yang masih terbatas c. Sosialisasi yang dilakukan bank syari‟ah masih kurang  massif mempengaruhi terhadap daya tangkap dan pola piker seseorang. Sedangkan usulan dari peneliti terhadap BSI yang paling utama adalah terus memberikan sosialisasi akan produk perbankan syariah.  Kata Kunci: Bank Syariah, Profitabilitas, Kesadaran Masyarakat, Produk Perbankan Syariah.
DAMPAK POSITIF DAN NEGATIF DALAM PENERAPAN INTERNASIONAL FINANCIAL REPORTING STANDARS (IFRS) DI INDONESIA Evi Maulida Yanti; Zulfikar Zulfikar; Muliana Muliana; Achma Mutacha
Jurnal Real Riset Vol 2, No 4 (2020): Oktober 2020
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jrr.v2i4.903

Abstract

The objective of the establishment of the International Accounting Standards Committee (IASC) and the International Accounting Standards Board (IASB) is to develop high quality international financial reporting standards. This is in line with the mandate of the G-20 meeting in London to have a set of high-quality global accounting standards in order to provide quality financial information on international capital markets. To achieve this goal, the IASC and IASB have issued principles-based standards called International Financial Reporting Standards (IFRS) and previously International Accounting Standards (IAS). IFRS has been implemented in Indonesia since 2012. In practice, the government requires several institutions to use this IFRS system. Institutions that are required to use the IFRS system according to government regulations are banking, insurance, public companies, and BUMN. The research uses a descriptive method with the aim of gathering information about IFRS. The conclusions that can be drawn are the positive things from the application of IFRS in Indonesia, namely opening opportunities for entrepreneurs to spread their wings in the international world and the negative impact that occurs is that entrepreneurs who are less creative in developing their business will be increasingly left behind because foreign entrepreneurs are starting to enter Indonesia.Keywords : IASC, IASB, IFRS, Financial Reporting Standards
Dampak International Financial Reporting Standard (IFRS) terhadap Laporan Keuangan Perusahaan di Indonesia Evi Maulida Yanti; Ramzijah Ramzijah
Jurnal Ekobismen Vol 3, No 1 (2023): Januari 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Jabal Ghafur Sigli

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Abstract

This study aims to explore information about the impact of international financial reporting standards on the financial statements of companies in Indonesia. This research method uses a Systematic Literature Review (SLR), which is a method for identifying and defining IFRS through philosophy based on previous studies. The results show that the application of international financial reporting standards (IFRS) in Indonesia has not been able to improve the quality of accounting information. The relevance of accounting earnings to investment decisions as reflected in stock prices does not increase significantly in the period after the adoption of IFRSKeywords: IFRS, company financial statements.
Analisis Ukuran Perusahaan Dan Leverage Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Keuangan Sektor Energy A121 Produksi Batu Bara Yang Terdapat Di BEI Periode 2017-2022 Putri Maulina Wati; Arjuniadi Arjuniadi; Evi Maulida Yanti
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.7356

Abstract

Penelitian ini bertujuan untuk menguji analisis variabel ukuran perusahaan, leverage terhadap nilai perusahaan dan profitabilitas sebagai variabel intervening. Populasi dalam penelitian ini adalah seluruh perusahaan sektor energy A121 produksi batu bara yang terdapat di BursaEfek Indonesia (BEI) periode 2017-2022. Teknik yang digunakan untuk pengambilan sampel adalah perusahaan keuangan sektor energy A121 produksi batu bara periode 2017-2022 dan yang menerbitkan laporan keuangan setiap tahunnya. Berdasarkan kriteria yang digunakan maka jumlah sampel yang diambil adalah 16 perusahaan. Penelitian ini menggunakan analisis linear berganda dengan menggunakan aplikasi SPSS ver.25. Hasil penelitian menunjukkan bahwa: 1) Profitabilitas berpengaruh negative tidak signifikan terhadap nilai perusahaan.; 2) Leverage berpengaru negative signifikan terhadap profitabilitas; 3) Profitabilitas berpengaruh positif terhadap signifikan terhadap nilai perusahaan; 4) Ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan; 5) Ukuran perusahaan berpengaruh negative signifikan terhadap nilai perusahaan; 6) Profitabilitas memediasi  ukuran perusahaan terhadap nilai perusahaan; 7) Profitabilitas memediasi leverage terhadap nilai perusahaan. Nilai koefisien determinasi persamaan I sebesar 0,402 atau 40,2% dan persamaan II sebesar 0,087 atau 9,7%. Angka tersebut menunjukkan bahwa variabel dependen yaitu ukuran perusahaan,leverage dan profitabilitas, sedangkan sisanya pada persamaan I sebesar 59,8% dan sisa dipersamaan II sebesar 90,3% dijelaskan oleh factor-faktor lain yang tidak dimasukkan kedalam penelitian ini.
Pengaruh Komunikasi dan Etos Kerja Terhadap Efektifitas Kerja Sri Nova; Husaini Abdullah; Mahrizal Mahrizal; Evi Maulida Yanti
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 9, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v9i1.1540

Abstract

Abstract This study aims to determine the effect of communication and work ethic on effectiveness at the Population and Civil Registration Office of Pidie Regency and to find out which one is more dominant which influences work effectiveness. Correspondents in this study were as many as 40 people. The method used in data collection is to use a questionnaire, in analyzing the data using technical data which includes multiple regression analysis, t test, F test, coefficient of determination (R2), validity test, and reliability test as well as the classical assumption test. The results showed that the communication variable had a significant effect on work effectiveness, the work ethic variable had an effect on work effectiveness, the variable that had a more dominant effect on work effectiveness was the communication variable.Keywords: Communication, Work ethic, Work EffectivenessAbstrak Penelitian ini bertujuan untuk mengetahui pengaruh komunikasi dan etos kerja terhadap efektivitas pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Pidie serta untuk mengetahui mana yang lebih dominan yang mempengaruhi efektivitas kerja. Koresponden dalam penelitian ini adalah sebanyak 40 orang. Metode yang digunakan dalam pengumpulan data adalah dengan menggunakan kuesioner, dalam menganalisis datanya menggunakan teknis data yang meliputi analisis regresi berganda, uji t, uji F, koefisien determinasi (R2), uji validitas, dan uji realibilitas serta uji asumsi klasik. Hasil penelitian menunjukkan bahwa variabel komunikasi berpengaruh signifikansi terhadap efektivitas kerja, variabel etos kerja berpengaruh terhadap efektivitas kerja, variabel yang lebih dominan berpengaruh terhadap efektivitas kerja adalah variabel komunikasi.Kata Kunci: Komunikasi, Etos Kerja, Efektivitas Kerja
TIE DYE: SARANA PENGEMBANGAN EKONOMI KREATIF DI DESA MALAKA, LOMBOK UTARA Selamat Muliadi; Muhammad Haiqal; Herizal Herizal; Heny Sidanti; Evi Maulida Yanti
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19197

Abstract

Pada era industri 4.0, pengetahuan teknologi informasi sangat penting. Hadirnya teknologi digital mengubah cara pengelolaan usaha dengan memberi peluang dan tantangan baru bagi para pelaku pengembangan ekonomi kreatif. Desa Malaka merupakan salah satu desa di Kecamatan Pemenang Kabupaten Lombok Utara yang memiliki panorama alam indah, destinasi wisata, produk lokal dan kerajinan tangan masyarakat serta kuliner khas desa Malaka. Program pengabdian ini fokus untuk menyusun sebuah strategi marketing melalui media sosial bagi pelaku industri kreatif yang terletak di desa Malaka. Metode kegiatan pengabdian ini dilakukan melalui beberapa tahap, menganalisis situasi dengan observasi langsung, wawancara ke pihak-pihak terkait, menetapkan program yang relevan dan merencanakan aplikasi sistem terintegrasi. Tujuan dari kegiatan ini ialah agar pelaku industri kreatif dapat memanfaatkan internet dan teknologi dalam rangka menunjang pemasaran dan memperluas jangkauan target konsumen melalui digital marketing. Produk kaos Tie Dye lengan pendek merupakan produk unggulan dan inovatif kelompok sekolah perempuan di desa Malaka yang dimodifikasi serta mempunyai nilai tinggi, baik dari warna, ukuran, kemasan maupun merek. Hasil inovasi produk Tie Dye agar cepat di kenal masyarakat luas, baik Lokal dan Nasional harus memahami sosial media terutama IG (Instagram) dan FB (Facebook) serta perlu ada website sebagai alat dan media promosi yang sangat tepat memperkenalkan potensi yang ada. Program pemberdayaan ini diharapkan bisa mengurangi tingkat kemiskinan yang ada di Kabupaten Lombok Utara.
Leverage and litigation risk on profit management and profitability as mediation in manufacturing companies Evi Maulida Yanti; Rusydi Rusydi; Husaini Abdullah
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4238

Abstract

This research was conducted on Transportation Sector Manufacturing Companies listed on the Indonesia Stock Exchange 2015-2022 with a population of 80 elements. This research uses secondary data using SmartPLS as a data processing tool. The aim of this research is to see whether leverage and litigation risk have an effect on profitability and earnings management and to find out whether profitability is able to mediate the effect of leverage and litigation risk on earnings management. The research results show that 1) leverage has no effect on profitability, 2) litigation risk has no effect on profitability, 3) leverage has no effect on earnings management, 4) litigation risk has no effect on earnings management, 5) profitability has no effect on earnings management, 6 ) profitability is not able to mediate the effect of leverage on earnings management, 7) profitability is not able to mediate the effect of litigation risk on earnings management
Impacts of Government Policies, Technological Innovation, and Competitive Advantage on Post Pandemic MSME Financial Evi Maulida Yanti; Boihaki; Fatmayanti; Denni
Business Review and Case Studies Vol. 5 No. 1 (2024): BRCS, Vol 5 No 1, April 2024
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/brcs.5.1.81

Abstract

The aim of this research was to analyze the role of government, technological innovation, competitive advantage, and financial institutions in the performance of MSMEs post-pandemic. This research was quantitative research. The data processing used in the research was SmartPLS. This research was conducted in Aceh Province, where 200 MSME managers were selected as samples. The results of this research showed that the role of government had a negative effect on the performance of MSMEs, technological innovation had a positive effect on the performance of MSMEs, competitive advantage had a positive effect on the performance of MSMEs, the role of government had a negative effect on financial institutions, technological innovation had a positive effect on financial institutions, competitive advantage had a negative effect on financial institutions, financial institutions had a negative influence on the performance of MSMEs, financial institutions mediated the role of government on the performance of MSMEs, financial institutions mediated innovation technology on the performance of MSMEs, and financial institutions mediated competitive advantage on the performance of MSMEs. This meant that MSMEs needed to continue improving innovation technology and competitive advantage through financial institutions and the role of government in supporting MSME performance. Innovation technology and competitive advantage needed to be improved in achieving maximum MSME performance in the current technological era because technological civilization was increasingly developing. Keywords: role of government, innovation technology, competitive advantage, financial firm, msme performance
Return on Assets dan Capital Intensity terhadap Agresivitas Pajak Perusahaan Manufaktur Sub-Sektor Industri dan Kimia Aznur, Dinda; Nazariah, Nazariah; Ramzijah, Ramzijah; yanti, evi maulida
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.2074

Abstract

This research is quantitative research that focuses on looking at the influence of Return On Assets (ROA) and Capital Intensity on Tax Aggressiveness. The difference in recognition of asset depreciation between commercial accounting financial reports and fiscal financial reports is a way for companies to reduce tax burdens. When a company has recognized depreciation expenses but in taxation these expenses are not included in the company's expenses, then the amount of expenses that are not included in the company's expenses will be added as a reversal of the reduction in income by these expenses. so that there will be an increase in taxable income which will increase the company's total expenses. The data collection method used is documentation from annual financial reports from 2017-2022. The data analysis techniques used are descriptive statistics, classical assumption tests, and panel data regression analysis which is estimated using the Common Effect Model. Based on hypothesis testing using simultaneous tests, it was concluded that Return On Assets (ROA) and Capital Intensity (CI) had no significant effect on Tax Aggressiveness where the p-value (0.9397) > alpha (0.05). Partial testing concluded that Return On Assets (ROA) had a significant effect on Tax Aggressiveness with a p-value (0.0071) while Capital Intensity (CI) had no effect on Tax Aggressiveness with a p-value (0.8289) > alpha (0.05).
Co-Authors Achma Mutacha Agussalim M Ahmad, Sara Mouliza Binti Akmal, Syamsul Al-Shaibah, Ali Abdullah Amer Bin Amalia, Cut Intan Aprih Santoso Arjuniadi, Arjuniadi Aznur, Dinda Boihaki Boihaki Budy Wiryawan Cut Yusnidar Denni Denni Fatmayanti Fatmayanti Fatmayanti Gibran, Khalil Haiqal, Muhammad Hastuti Olivia Heny Sidanti Herizal Husaini Abdullah Jamaluddin Kuraesin, Arlis Dewi M, Agussalim Mahrizal Mahrizal Miftahul Jannah Mirna Sari Muhammad Haiqal Muhammad Syafril Nasution Muliadi, Selamat Muliana Muliana Nazariah, Nazariah NELLIYANA, NELLIYANA Nisa, Zaharatun Nurfaza, Arina Phonna, Listia Putri Maulina Wati Rahmadany, Revie Rahmah Yulianti, Rahmah Ramzijah Ramzijah Ramzijah, Ramzijah Rusydi Rusydi Rusydi Ryanda Saputra, Ryanda Safitri, Zikra Santi Susanti Selamat Muliadi Selamat Muliadi Sri Nova Sri Sulasmi Syahrum, Andi Syamsul Akmar Yogi Ginanjar Yusnidar, Cut Zulfikar Zulfikar