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Analisis Komparasi Pengaruh CKPN dan Profitabilitas Terhadap Permodalan Bank yang Diukur Melalui Rasio Car Sebelum dan Sesudah Adaptasi PSAK 71 (Studi Kasus pada Bank Umum Buku 2 Yang Teregistrasi di OJK) Farhan Zaki; Sudrajat Sudrajat
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2314

Competition between commercial banks is increasingly rapid and complex, causing changes in regulations that are binding on commercial banks. One of the regulatory changes is the application of PSAK 71 which replaces PSAK 55 concerning Financial Instruments. A previous study conducted by Suroso in 2017 simulated the impact of implementing PSAK 71 on bank performance as measured by the capital ratio, namely the Capital Adequacy Ratio. The results of this study stated that there was a decrease in the CAR ratio due to an increase in CKPN which was caused by a change in the CKPN calculation method. This research will measure the comparative influence of CKPN, ROA, and Size as control variables on the CAR ratio at BUKU "2" Commercial Banks. As well as analyzing whether there is a difference in the CAR of commercial banks between before and after the implementation of PSAK 71. The results of the study show that the CKPN, ROA, and Size of the CAR of banks when implementing PSAK 55 has a value of 19.4%. This result is better than the implementation of PSAK 71 which amounted to 14.3%. Apart from that, there is a significant difference in the CAR ratio between before and after the implementation of PSAK 71. This difference is due to the high CKPN and the Covid-19 pandemic forcing banks to hold back credit distribution. So the risk of the bank's RWA has decreased, causing the bank's CAR to increase even though the CKPN has increased, and the bank's ROA has decreased.

Pengaruh Kualitas Informasi Keuangan Terhadap Kinerja UMKM Di Kota Bandar Lampung Nurhayati Widi Utami; Sudrajat Sudrajat; Mega Metalia; Agus Zahron Idris
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2463

Micro, Small, and Medium Enterprises (MSMEs) are a crucial sector in economic growth. However, they often face challenges in financial management, including accurate and reliable financial reporting. Based on a research activity, it was found that a significant portion of MSMEs do not regularly manage and present financial information. This is attributed to several issues encountered by MSMEs. The main identified problem is the limitation of competent human resources. Most MSMEs lack adequate financial experts. Additionally, some MSMEs face issues such as a lack of understanding of proper financial recording for informed business decision-making. Constraints in time and knowledge of financial management also hinder effective financial information management. This research was conducted on MSMEs located in Bandar Lampung. The sampling technique employed was purposive sampling, in which the researcher specified certain criteria to filter an appropriate sample size deemed relevant to the research objectives. A questionnaire was utilized as a research tool, employing the Structural Equation Model (SEM) for data analysis, including outer model and inner model testing. The research findings indicate that the quality of financial information positively influences the performance of MSMEs in Bandar Lampung.

IDENTIFIKASI BAKTERI AIR MINUM ISI ULANG DARI DEPOT YANG MENGGUNAKAN SUMBER AIR NON PDAM DI KOTA SAMARINDA Nur Maulida Aulia; Sudrajat Sudrajat; Eko Kusumawati
Jurnal Ilmiah Manuntung Vol 3 No 2 (2017): Jurnal Ilmiah Manuntung
Publisher : jurnal ilmiah manuntung sekolah tinggi ilmu kesehatan samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51352/jim.v3i2.122

This aim of the present work is to know the type and the number of contamination in drinking water refill from depot using Non-PDAM water resource in Samarinda City. The sample were obtained from five subdistricts such as North Samarinda, Sambutan, Palaran, Loa Janan Ilir and Samarinda Ilir. Identification of bacteria using PCA (Plate Count Agar) media, BA (Blood Agar) and MCA (Mac Conkey Agar). Potentially pathogenic colonies tested for biochemical include SIM (Sulfid Indol Motile), SC (Simon Citrate), MR (Methyl red), VP (Voges Proskauer), TSIA (Triple Sugar Iron Agar), Nitrate, Urea, PAA (Phenyl Alanin Agar) and Glucose of. The results show that there is bacterial contamination in drinking water refill from depot using Non-PDAM water resource such as genus Staphylococcus, Klebsiella and Acinetobacter. The number of bacterial contamination were found at least in samples C1 and C2 from Sambutan, sample D2 from Palaran and the most contamination number was found in sample A1 from North Samarinda.

Analisis Komparasi Pengaruh CKPN dan Profitabilitas Terhadap Permodalan Bank yang Diukur Melalui Rasio Car Sebelum dan Sesudah Adaptasi PSAK 71 (Studi Kasus pada Bank Umum Buku 2 Yang Teregistrasi di OJK) Farhan Zaki; Sudrajat Sudrajat
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2314

Competition between commercial banks is increasingly rapid and complex, causing changes in regulations that are binding on commercial banks. One of the regulatory changes is the application of PSAK 71 which replaces PSAK 55 concerning Financial Instruments. A previous study conducted by Suroso in 2017 simulated the impact of implementing PSAK 71 on bank performance as measured by the capital ratio, namely the Capital Adequacy Ratio. The results of this study stated that there was a decrease in the CAR ratio due to an increase in CKPN which was caused by a change in the CKPN calculation method. This research will measure the comparative influence of CKPN, ROA, and Size as control variables on the CAR ratio at BUKU "2" Commercial Banks. As well as analyzing whether there is a difference in the CAR of commercial banks between before and after the implementation of PSAK 71. The results of the study show that the CKPN, ROA, and Size of the CAR of banks when implementing PSAK 55 has a value of 19.4%. This result is better than the implementation of PSAK 71 which amounted to 14.3%. Apart from that, there is a significant difference in the CAR ratio between before and after the implementation of PSAK 71. This difference is due to the high CKPN and the Covid-19 pandemic forcing banks to hold back credit distribution. So the risk of the bank's RWA has decreased, causing the bank's CAR to increase even though the CKPN has increased, and the bank's ROA has decreased.

Pengaruh Kualitas Informasi Keuangan Terhadap Kinerja UMKM Di Kota Bandar Lampung Nurhayati Widi Utami; Sudrajat Sudrajat; Mega Metalia; Agus Zahron Idris
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2463

Micro, Small, and Medium Enterprises (MSMEs) are a crucial sector in economic growth. However, they often face challenges in financial management, including accurate and reliable financial reporting. Based on a research activity, it was found that a significant portion of MSMEs do not regularly manage and present financial information. This is attributed to several issues encountered by MSMEs. The main identified problem is the limitation of competent human resources. Most MSMEs lack adequate financial experts. Additionally, some MSMEs face issues such as a lack of understanding of proper financial recording for informed business decision-making. Constraints in time and knowledge of financial management also hinder effective financial information management. This research was conducted on MSMEs located in Bandar Lampung. The sampling technique employed was purposive sampling, in which the researcher specified certain criteria to filter an appropriate sample size deemed relevant to the research objectives. A questionnaire was utilized as a research tool, employing the Structural Equation Model (SEM) for data analysis, including outer model and inner model testing. The research findings indicate that the quality of financial information positively influences the performance of MSMEs in Bandar Lampung.

PSIKOLOGI FORENSIK DALAM PEMBUKTIAN TINDAK PIDANA PEMBUNUHAN BERENCANA Sudrajat Sudrajat; Hudi Yusuf
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Psikologi forensik memiliki peran yang sangat penting dalam sistem peradilan pidana, khususnya dalam kasus pembunuhan berencana. Tindak pidana ini tidak hanya melibatkan unsur kekerasan, tetapi juga perencanaan yang matang, yang membutuhkan bukti psikologis untuk mengungkap niat dan kondisi mental pelaku. Penelitian ini bertujuan untuk menganalisis peran psikologi forensik dalam membantu pembuktian tindak pidana pembunuhan berencana serta untuk mengeksplorasi faktor-faktor psikologis yang menjadi motif pelaku. Dengan menggunakan pendekatan kualitatif, penelitian ini menganalisis sumber-sumber hukum yang relevan dan berbagai literatur psikologi forensik untuk memahami kontribusi disiplin ini dalam membuktikan tindakan pembunuhan yang terencana. Hasil penelitian menunjukkan bahwa psikologi forensik dapat mengidentifikasi gangguan mental pelaku, mengeksplorasi motif psikologis seperti trauma, gangguan kepribadian, dan kecemburuan patologis, serta membantu pihak berwenang dalam membangun kasus yang lebih kuat dan objektif. Dengan demikian, psikologi forensik memainkan peran krusial dalam memastikan keadilan dalam pembuktian tindak pidana pembunuhan berencana.

Peranan Guru dalam Pendidikan Inklusif di Pendidikan Anak Usia Dini Siti Nuraini; Sudrajat Sudrajat; Shafa’ Annisa Puspasari
Inovasi Pendidikan dan Anak Usia Dini Vol. 2 No. 2 (2025): April: Inovasi Pendidikan dan Anak Usia Dini
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/inpaud.v2i2.595

Currently, the number of Children with Special Needs (ABK) continues to increase every year, making the role of teachers increasingly vital in providing inclusive education services in schools. This increase in the number of ABK requires teachers to have adequate competencies to provide education tailored to the needs of each child. In this context, inclusive education is crucial, as it provides opportunities for all children, including those with special needs, to learn together in the same environment. This study aims to analyze the role of teachers in the context of inclusive education in Early Childhood Education (PAUD). The method used in this study is qualitative with a narrative approach, conducted in several PAUD institutions in Malang. The results show that teachers have a very important role in inclusive education in PAUD. The role of teachers in question covers several aspects, including the ability to recognize Children with Special Needs (ABK), conduct initial assessments of student needs, and understand how to implement appropriate learning for ABK. In addition, teachers are also expected to be able to use assistive devices to provide simple stimulation to ABK and know how to involve parents in handling ABK. The importance of the teacher's role in inclusive education lies not only in academic abilities, but also in social and emotional skills in creating a supportive learning environment. This research provides valuable insights for the development of training programs for teachers to improve their skills in inclusive education, which is expected to have a positive impact on the quality of education in early childhood education (PAUD). With appropriate training, teachers can be better prepared to face the challenges of teaching children with special needs and ensure that every child receives a quality education tailored to their needs. This research is expected to encourage educational institutions to pay more attention to training and professional development for teachers, so they can contribute optimally to creating inclusive and quality education.

Sistem Peradilan Tindak Pidana Ekonomi: Rekonstruksi Mekanisme Penegakan Hukum Dalam Menangani Kejahatan Ekonomi Terorisme Finansial Dan Korporasi Di Era Globalisasi Sudrajat Sudrajat; Hudi Yusuf
Jurnal Intelek Insan Cendikia Vol. 2 No. 1 (2025): JANUARI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Penelitian ini bertujuan untuk menganalisis efektivitas sistem peradilan tindak pidana ekonomi di Indonesia dengan mempertimbangkan peran aparat penegak hukum, hambatan struktural, serta implikasi hukum dan ekonomi yang dihasilkan. Menggunakan pendekatan yuridis-normatif dan teknik analisis kualitatif, penelitian ini mengevaluasi koordinasi antara lembaga terkait, efektivitas kerangka hukum, serta tantangan dalam penanganan kasus tindak pidana ekonomi. Hasil penelitian menunjukkan bahwa efektivitas sistem peradilan sangat dipengaruhi oleh sinergi antar-institusi, konsistensi penerapan hukum, serta transparansi dalam proses peradilan. Studi kasus yang dianalisis menegaskan adanya hambatan signifikan dalam penegakan hukum, termasuk intervensi politik dan keterbatasan sumber daya manusia. Oleh karena itu, reformasi sistem peradilan ekonomi yang lebih transparan, akuntabel, dan adaptif sangat diperlukan untuk menghadapi dinamika kejahatan ekonomi yang semakin kompleks.

Mengungkap Kendala dalam Penegakan Hukum Tindak Pidana Ekonomi di Indonesia – Tantangan, Solusi, dan Perspektif Masa Depan Sudrajat Sudrajat; Hudi Yusuf
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 6 (2024): Desember 2024 - Januari 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Penegakan hukum terhadap tindak pidana ekonomi di Indonesia menghadapi berbagai permasalahan yang mempengaruhi efektivitas sistem hukum ekonomi. Penelitian ini bertujuan untuk mengidentifikasi permasalahan utama dalam penegakan hukum tindak pidana ekonomi serta menganalisis faktor-faktor yang menjadi kendala, seperti kelemahan institusi hukum, keterbatasan sumber daya, serta faktor sosial dan politik. Dengan menggunakan pendekatan yuridis normatif, penelitian ini menganalisis peraturan perundang-undangan yang relevan dan praktik penegakan hukum terkait tindak pidana ekonomi. Metode penelitian ini mencakup studi pustaka terhadap literatur dan dokumen hukum yang relevan, serta analisis terhadap berbagai kasus nyata yang terjadi di Indonesia. Hasil penelitian menunjukkan bahwa meskipun terdapat berbagai peraturan yang mengatur tindak pidana ekonomi, penegakannya masih terhambat oleh sejumlah faktor, termasuk ketidakmampuan institusi penegak hukum dalam mengidentifikasi dan menangani kejahatan ekonomi yang semakin kompleks, serta adanya kesenjangan antara kebijakan hukum yang ada dan dinamika ekonomi global. Di samping itu, faktor sosial-politik, seperti kurangnya kesadaran masyarakat dan pengaruh politik dalam penegakan hukum, turut mempengaruhi efektivitas penegakan hukum. Untuk itu, diperlukan reformasi dalam kebijakan hukum, peningkatan kapasitas sumber daya manusia di bidang penegakan hukum, serta kolaborasi antar lembaga penegak hukum agar dapat menangani tindak pidana ekonomi secara lebih efektif dan efisien.

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