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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Procuratio : Jurnal Ilmiah Manajemen International Journal of Research in Community Services Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Jurnal Pengabdian Mandiri International Journal of Ethno-Sciences and Education Research CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis JURNAL ECONOMINA SWARNA National Conference on Applied Business, Education & Technology (NCABET) Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Journal of Management and Social Sciences Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Basic and Applied Accounting Research Journal Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Jurnal Pengabdian Masyarakat JGEN : Jurnal Pengabdian Kepada Masyarakat SWARNA: Jurnal Pengabdian Kepada Masyarakat Jurnal Intelek Insan Cendikia Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) NAAFI: JURNAL ILMIAH MAHASISWA
Das, Nidia Anggreni
Universitas Mahaputra Muhammad Yamin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Transportation Other

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PENGARUH CAR, NPF, FDR DAN BOPO TERHADAP ROA PADA BANK SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Nidia Anggreni Das; Tafdil Husni; Rida Rahim; Fani Elfarisy
Procuratio : Jurnal Ilmiah Manajemen Vol 8 No 4 (2020): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v8i4.720

Abstract

Sharia bank is a bank that in carrying out its business activities refers to sharia principles, namely the rules of agreement based on Islamic law between banks and other parties to deposit funds and / or finance business activities, or other activities declared in accordance with sharia. This study aims to analyze the influence of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Operational Costs to Operating Income Ratio (BOPO) and Financing to Deposit Ratio (FDR) to Return on Assets (ROA), both partially and simultaneously. The object of research is 7 Islamic banks in Indonesia with a span of 5 years starting from 2014 to 2018. Analysis is carried out by multiple regression and based on the results of t test (partial) it is known that CAR has no significant effect. On ROA, NPF has a significant effect on ROA, FDR variable has a significant effect on ROA and BOPO also affects ROA. While simultaneously based on the results of the F test, it can be seen that all variables, namely Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Operational Costs to Operating Income Ratio (BOPO) and Financing to Deposit (FDR) ratios have a simultaneous effect on Return on Assets (ROA). Bank syariah adalah bank yang dalam menjalankan kegiatan usahanya mengacu pada prinsip syariah, yaitu aturan perjanjian berdasarkan hukum Islam antara bank dan pihak lain untuk menyetor dana dan / atau membiayai kegiatan usaha, atau kegiatan lain yang dinyatakan sesuai dengan syariah. Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Biaya Operasional terhadap Rasio Pendapatan Operasional (BOPO) dan Rasio Financing to Deposit (FDR) terhadap Return on Asset (ROA), keduanya secara parsial dan secara bersamaan. Objek penelitian adalah 7 bank syariah di Indonesia dengan rentang waktu 5 tahun mulai dari tahun 2014 hingga 2018. Analisis dilakukan dengan regresi berganda dan berdasarkan hasil uji t (parsial) diketahui bahwa CAR tidak memiliki pengaruh yang signifikan. pada ROA, NPF berpengaruh signifikan terhadap ROA, variabel FDR berpengaruh signifikan terhadap ROA dan BOPO juga mempengaruhi ROA. Sementara secara simultan berdasarkan hasil uji F, dapat diketahui bahwa semua variabel, yaitu Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Biaya Operasional terhadap Rasio Pendapatan Operasional (BOPO) dan rasio Financing to Deposit (FDR) memiliki efek simultan pada Return on Asset (ROA).
EDUKASI PENCATATAN DAN PEMBUKUAN SEDERHANA PADA KERAJINAN SONGKET SILUNGKANG DEMI MEWUJUDAKAN WIRAUSAHA FROM LOCAL TO GLOBAL Siska Yulia Defitri; Juita Sukraini; Rita Dwi Putri; Witra Maison; Nidia Anggreni Das; Lili Wahyuni; Aldo Sofari; Desrial Ori Putra
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2: Juli 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i2.2874

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important part of the national economy, but not all MSMEs have the ability to make financial reports. Meanwhile, financial statements provide benefits in describing business conditions. The purpose of the service is to provide education to MSMEs in this case the Silungkang Songket Craft so that they can understand and make simple financial reports at least. The method of devotion is carried out by providing materials and direct training in front of the Silungkang Songket Craft business actors. The hope of this service is that these business actors can make strategic decisions in an effort to develop their business from a local to a global level through the financial information available in the bookkeeping of financial statements
PENGUATAN LEMBAGA BUMNAG PURO NAGARI KOTO LAWEH, KECAMATAN LEMBANG JAYA, KABUPATEN SOLOK Nidia Anggreni Das; Edi Firnando; Yulhan Yuhan; Yendi Putra; Rita Dwi Putri; Witra Maison; Lili Wahyuni; Siska Yulia Defitri; Juita Sukraini; Aldo Sofari
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 11: November 2022
Publisher : Bajang Institute

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Abstract

According to PP 11 of 2021, Village-Owned Enterprises, hereinafter referred to as Village BUM, are legal entities established by villages and/or together with villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the maximum welfare of the village community. BUM-Nag is a form of alternative business entity that needs special attention and is developed to improve the nagari economy, with the aim that the birth of Bum-Nag can create new economic resources for Nagari that are used for the economic welfare of the Nagari people. The service activity aims to contribute thoughts and counseling on strengthening the BUM-Nag institution as a form of effort in improving the nagari economy. Service activities were carried out in Nagari Koto Laweh, Lembang Jaya District, Solok Regency. Community service uses the Group Discussion Forum (FGD) method, assistance and counseling carried out by delivering BUMNag Institutional material by UMMY Solok Lecturers. The result to be achieved in this service activity is to improve science, understanding and and the ability or capacity of Nagari's apparatus to strengthen the institution and management of BUM-Nag as a form of efforts to improve the Nagari economy.
ANALYSIS OF THE ASSESSMENT OF ADMISSION CONTRIBUTIONS AGAINST LOCAL REVENUES Siska Yulia Defitri Defitri; Delsi Afrini; Yandi Putra; Nidia Anggreni Das; Rasidah Nasrah
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

The effectiveness of regional revenue sources becomes a reference for the regions in preparing regional budgets and expenditures for the next period. The source of revenue that shows regional performance in increasing revenue comes from the area itself in increasing local revenue (PAD), namely taxes and fees because community participation is very dominant and is a factor for regional success in developing its area if the community participates a lot, contributing income to the area in the form of taxes and levies. Quantitative descriptive research is the aim of this study, to determine the amount of local tax contributions in generating regional income. The data uses time series data for 5 (five) years from 2017-2021. T he average PAD growth for Solok City in a period of 5 five years from 2017 -2021, has a growth of 0.38 percent per year, while the effectiveness of achieving PAD is already high, namely an annual average of 93.9. Compared to the contribution between taxes and levies that have a higher contribution to PAD is local taxes. This result can be interpreted that the participation of the people of Solok City in paying regional taxes is greater.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Yahdi Pratama; Rita Dwi Putri; Nidia Anggreni Das
Journal of Management and Social Sciences Vol. 2 No. 1 (2023): Februari : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1254.583 KB) | DOI: 10.55606/jimas.v2i1.135

Abstract

The phenomenon of the company's performance as happened to the banking company Citibank in March 2011. There was a burglary of funds by managers and tellers. The value of the stolen funds reached 17 billion. The suspect was a Citibank teller who abused Citibank's authority to manipulate data and transfer customer funds. The purpose of this study is to determine the effect of independent commissioners, audit committees, and managerial ownership and institutional ownership simultaneously on financial performance.This type of research is quantitative research to determine the effect of corporate governance (Independent Commissioner, Audit Committee, Managerial Ownership, and Institutional Ownership) on financial performance. The population in this study is the population in this study are banking companies listed on the Indonesia Stock Exchange for the 2017-2020 year and the samples taken in this study are annual financial statements taken from each financial report of each company for 4 years, namely 2017-2020 at banking companies that listed on the IDX.The test results show that independent commissioners have an effect on financial performance with t count 4.622 > t table value 19971 and significant 0.000 <0.05. The audit committee has no effect on financial performance with t count 1.571 < t table value 29971 and significant 0.121 > 0.05. Managerial ownership has no effect on financial performance with t count 0.326 < t table value 19971 and significant 0.267 < 0.05. Constitutional ownership has an effect on financial performance with t count 3,571 > t table value 19971 and significant 0.001 < 0.05. The results show that independent commissioners, audit committees, managerial ownership and institutional ownership simultaneously have an influence on financial performance with an F count of 16,662 with a significance level of 0.000, because the probability is much smaller than 0.05. Keywords:
REVENUE AS A MODERATING VARIABLE ON THE EFFECT OF WORKING CAPITAL CREDIT ON NET INCOME Kiki Muli Fardian; Juita Sukraini; Nidia Anggreni Das
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This research aims to assess how Working Capital Credit affects Net Income, with Revenue acting as a moderating variable. The study considers all BUMN banks listed on the Indonesia Stock Exchange (IDX), with a sample of four banks and eight years of financial reports (2014-2021) analyzed through Moderated Regression Analysis (MRA). Results indicate that Working Capital Credit has a significant positive impact on Net Income, while Revenue plays a moderating role in the relationship between the two. The findings suggest that firms must consider the impact of sales as a moderating variable to optimize working capital credit utilization and increase net income.
INOVASI PEWARNAAN ALAMI BATIK TANAH LIEK SALINGKA TABEK KOTO BARU SOLOK Henryanto Abaharis; Juarsa Badri; Alfian Alfian; Nidia Anggreni Das
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 6 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i6.633

Abstract

Seiring berjalannya waktu, kebutuhan akan permintaan produksi batik semakin meningkat. Begitu juga dengan penggunaan bahan-bahan kimia atau pewarna sintetis dalam proses produksi batik semakin tak terbendung. Bahan-bahan kimia sisa proses pewarnaan batik dapat menyebabkan pencemaran yang akan berdampak buruk pada lingkungan. Pengalihan penggunaan bahan-bahan pewarna kimia dengan bahan alami merupakan salah satu solusinya, dan pemanfaatan bahan-bahan alami secara baik tidak akan membawa dampak buruk bagi lingkungan. Berdasarkan kondisi tersebut usaha batik salingka tabek melakukan inovasi pewarnaan alami dengan bahan-bahan yang bersumber dari lingkungan di sekitar pengrajin batik. Tujuan dari pengabdian pada masyarakat ini adalah untuk meningkatkan kesadaran para pengrajin terhadap kelestarian lingkungan dan ekosistem yang ada di sekitarnya dan untuk meningkatkan pengetahuan para pengrajin mengenai tata cara perwarnaan alami batik menggunakan bahan-bahan yang ada di sekitar lingkungan para pengrajin.
PENGARUH INTELLECTUAL CAPITAL DAN KONSERVATISME AKUNTANSI TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Jihan Desra Fitria; Nidia Anggreni Das; Siska Yulia Defitri
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.489

Abstract

This study aims to analyze the effect of intellectual capital, accounting conservatism on financial performance with company size as a moderating variable. This research was conducted on pharmaceutical companies listed on the IDX in 2018 - 2022, the sample was selected using purposive sampling method and the data that passed the selection was 10 companies. The results showed that intellectual capital has no significant effect on financial performance while accounting conservatism has a significant effect on financial performance. In addition, company size as a moderating variable is able to moderate intellectual capital on financial performance. However, company size is not able to moderate accounting conservatism on financial performance
The Influence of Female Chief Executive Officer and Female Chief Financial Officer on Earnings Management in Manufacturing Companies in The Consumption Goods Industry Sector Registered on the BEI in 2021-2022 Sakiah Maisaroh; Nidia Anggreni Das; Rita Dwi Putri
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.03

Abstract

This research aims to analyze the influence of Female CEO and Female CFO on Earning Management. This research was conducted on consumer goods industrial sector companies listed on the IDX in 2021-2022, the sample was selected using a purposive sampling method and the data that passed the selection were 36 companies. The research results show that Female CEO (X1) has no significant effect on Earnings Management (Y). This is proven by using the t-value of 0.287 < t table 1.996 and a significant value of 0.775 > 0.05. Female CFO (X2) has no significant effect on Earnings Management (Y). This was proven using the t-value of |0.284| < ttable 1.996 and a significant value of 0.777 > 0.05. After that, Female CEO (X1) and Female CFO (X2) do not simultaneously influence Earning Management (Y). This result is proven by the F-value of 0.076 < Ftable and a significant value of 0.973 > 0.05
The Influence of Fiscal Balance Funds and Regional Own-Source Revenues on Regional Expenditures Kartilah, Dise Apri; Witra Maison; Nidia Anggreni Das
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.06

Abstract

The purpose of this study is to examine the relationship between regional original income and general allocation funds as well as the spending patterns of regency and municipal administrations in West Sumatra Province from 2018 to 2022. Twenty regencies/cities and West Sumatra Province were selected for the sample using a comprehensive sampling technique within the allotted period. A t-test result of 7.788 and a significance level of 0.000 demonstrate that the General Allocation Fund does, in fact, have an effect on Regional Expenditures. There is a discrepancy between the calculated t-value (7.788) and the t-table value (1.987), which means that the significance value (0.000) is less than 0.05. There is no statistically significant relationship between regional original income and regional expenditures, as shown by the calculated t-test result of 1.389 and a significance value of 0.168. The comparison reveals that the calculated t-value (1.389) is lower than the t-table value (1.987), and that the significance value (0.168) is more than 0.05. However, Regional Expenditures are affected by both the General Allocation Fund and Regional Original Income, as shown by the F-test result of 51.233. This number is much lower than the 0.05 cutoff and higher than the 3.10 F-table value at the 0.000 level of significance.
Co-Authors Abaharis, Henryanto Afni, Susi Aldo Sofari Alfarizi, Rivo Muhammad Alfian Alfian Alfian Alfian Alifa Deisma Rizika Andre Salman Aprilia Sari Ningsih Aprilia, Dara Asa Idilla Latifah Aysha Aulia Amril Badri, Juarsa Chintia Devina H Chintya Maharani Daniati, Yusmi Delsi Afrini Desrial Ori Putra Dillfa Lailatul Rahmi Dani Dini Onasis Edi Firnando Elsa Febri A Elvina Indriati Ermawati Ermawati Fani Elfarisy Farhan Wilanda Putra Fernos, Jhon Fina Finaldri Finaldri, Fina Fitra, Hidayanti Fitri, Nadha Aulia Fitri, Rahma Ganda, Arif Two Hidayanti Fitra Humaira, Dian Husni Taufiq D Iis Daryanti Isramirathul Wahyu Jihan Desra Fitria Juita Sukraini Juita Sukraini Juita Sukraini Kartilah, Dise Apri Kholiq, Wildan Kiki Muli Fardian Lili Wahyuni Lili Wahyuni Lili Wahyuni Lucy Septiana P Magdalena, Maria Maharani, Dovita Maharani, Puti Chintia Maria Magdalena Marisa Penriani Medinah, Khairatul Mohammad Geno R.S Monica Mulya, Puja Harkiki Natasya Natasya Ningsih, Aprilia Sari Nur Aliffa P.M Nurlisa Fani Puti Chintia Maharani Putra, Farhan Wilanda Putra, Yosep Eka putri, Hemalia Putri, Lucy Septiana Putri, Rita Dwi Ramadani, Figi Putri Ramadhanti, Rima Rasidah Nasrah Rida Rahim Rima Ramadhanti Risanti, Dezy Risanti, Dezy Risanti Rita Dwi Putri Rita Dwi Putri Sakiah Maisaroh Salman, Andre Salora, Wiranda SARAH SARAH Sari, Resmita Sidiq, Yodika Siska Yulia Defitri Sukraini, Juita Susanto, Romi Tafdil Husni Tevi Putri Tilofa, Livia Vivi Handayani Wahyuni, Lestari Wenda, Marsha Syaidina Wirna Suwari Witra Maison Witra Maison Wulandari, Jingga Yahdi Pratama Yandi Putra Yendi Putra Yulhan Yuhan