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All Journal JURNAL RELASI STIE MANDALA JEMBER JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding WIDYA LAKSANA Jurnal Ilmu Manajemen (JIMMU) JABE (Journal of Applied Business and Economic) Majalah Ilmiah Dian Ilmu JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Jurnal Pengabdian Masyarakat (JPM) Jurnal Abdi Panca Marga Riset Akuntansi (RISTANSI) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Pengabdian Literasi Digital Indonesia Basic and Applied Accounting Research Journal JAKBS Relasi : Jurnal Ekonomi Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) SRODJA Journal of Business Economics and Management ABM: International Journal of Administration, Business and Management
Wiwik Fitria Ningsih
Institut Teknologi Dan Sains Mandala
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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MODIFIKASI PEMBIAYAAN SALAM DAN IMPLIKASI PERLAKUAN AKUNTANSI SALAM Ningsih, Wiwik Fitria
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 13, No 2 (2015)
Publisher : Universitas Jember

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Abstract

Tinjauan teoritis ini bertujuan untuk membangun solusi untuk menjadikan akad salam sebagai salah satu produk pembiayaan yang applicable, bankable, serta marketable untuk diterapkan di industri perbankan syariah. Hasil dari tinjauan teoritis ini menunjukan bahwa masalah tidak diterapkannya akad salam diperbankan syariah diantaranya adalah; (1) Kekhawatiran pihak bank atas kecurangan atau gagal panen petani; (2) Resiko yang melekat pada akad salam cukup besar; (3) Kurangnya sosialisasi mengenai akad salam terhadap petani. Dengan adanya permasalahan tersebut, perlu adanya membangun solusi untuk menjadikan akad salam sebagai salah satu produk pembiayaan yang applicable, bankable, serta marketable untuk diterapkan di industri perbankan syariah. Dengan melakukan modifikasi yang diharapkan dapat mengeliminasi permasalahan yang melekat pada akad salam yaitu; (1) Mendirikan bank pertanian; (2) Memberikan sosialisasi dan edukasi kepada petani; (3) Sistem pembayaran akad salam dengan pilihan sistem tunai atau diangsur; (4) Besarnya piutang petani bukan sebagai dasar harga perolehan hasil panen Dengan beberapa solusi yang dibangun tersebut dalam memodifikasi akad salam, maka implikasi terhadap perlakuan akuntansi yaitu; Akuntansi untuk pembeli; Pengakuan piutang salam diakui pada saat modal dibayarkan kepada penjual, namun besarnya piutang bukan sebagai dasar besarnya harga beli pihak bank, tapi sebagai pembayaran uang muka. Harga perolehan ditentukan setelah diketahui hasil panen pihak petani.
Ibm USAHA BAKSO DI LINGKUNGAN GLADAK PAKEM JEMBER Ningsih, Wiwik Fitria; Maspufah, Hayatul
JURNAL WIDYA LAKSANA Vol 7, No 1 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jwl.v7i1.11870

Abstract

The goal to be achieved in this IbM program is to improve the economic capability of IbM partners by speeding up the process of improving human resources capability in the field of meatball sales of Mitra IbM. Approach method offered to solve partner problem that is by using method of PLA / Participatory Learning And Action. The PLA method is used in solving the problems of related partners in designing and running the production of meatball products to be sold, designing new media for its marketing system and also to supervise and evaluate the program of Ibm Usaha Bakso in Gladak Pakem Jember. The indicator of success of Ibm program are the increasing number of meatball products offered, bakso tripe and mushroom meatballs; The increasing of marketing media used is using banner with striking color to take the attention of consumer; And increased sales turnover.
ANALISIS RASIO KEUANGAN SEBAGAI INDIKATOR PREDIKSI KEBANGKRUTAN PADA BANK PEMBIAYAAN RAKYAT SYARIAH DI JAWA TIMUR Rachmawati, Lia; Ningsih, Wiwik Fitria
UNEJ e-Proceeding 2018: Prosiding Seminar Nasional Manajemen dan Bisnis III (SNMB3)
Publisher : UPT Penerbitan Universitas Jember

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Abstract

AbstrakFenomena kebangkrutan bank di Indonesia terlihat sejak adanya deregulasi perbankan tahun1983, dimana kompetisi antar bank baik bank pemerintah, swasta, joint venture maupun asingsemakin tinggi. Bank yang memiliki modal kecil dan terbatas, serta tidak memiliki target pasaryang jelas akan mengalami kesulitan keuangan yang akhirnya akan dilikuidasi, atau di take overoleh pemerintah. Dengan adanya likuidasi, maka tingkat kepercayaan masyarakat terhadapperbankan akan mengalami penurunan, sehingga masyarakat lebih memilih untuk berinvestasidi sektor lain. Untuk itu diperlukan deteksi lebih awal kondisi perbankan, sehingga dapatdiantisipasi apabila bank tersebut akan mengalami kebangkrutan. Tujuan dari artikel ini adalahuntuk memberikan bukti empiris rasio keuangan mempengaruhi prediksi kebangkrutan BPRSdi Jawa Timur dan untuk memberikan bukti empiris ketepatan prediksi kebangkrutan denganmenggunakan Regresi Logit. Populasi BPRS di Jawa Timur adalah berjumlah 30, denganpengambilan sample 20 BPRS. Hasil dari penelitian ini menunjukkan bahwa 22% BPRS di JawaTimur akan mengalami kebangkrutan, sedangkan 78 % tidak akan mengalami kebangkrutan,dan secara parsial rasio keuangan tidak mempengaruhi prediksi kebangkrutan BPRS di JawaTimur.Kata Kunci: Financial Distress, Kebangkrutan Bank, Rasio Keuangan, Likuidasi, TakeOver
Pengaruh Kualitas Auditor, Leverage, Harga Saham, Inflasi, Capital Expenditure Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftardi BEI Annisa Silfiana; Diana Dwi Astuti; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.379

Abstract

This study aims to determine the effect of Audit Quality, Leverage, Stock Prices, Inflation, Capital Expenditure, on earnings management as measured by discretionary accruals. In agency theory, agency problems arise because of the opportunistic behavior of the agent, namely the behavior of management to maximize their own well-being that is contrary to the principal's interests. Managers have the urge to choose and implement accounting methods that can show good performance to get bonuses and principals, the choice of methods deliberately chosen by management is known as earnings management.This type of research is an empirical study. The study was conducted on cigarette manufacturing sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Data obtained through documentation, by collecting annual report data and company financial reports on the Indonesia Stock Ecchange (IDX) web. Data regarding discretionary accruals to measure earnings management, dummy to measure auditor quality, debt equity ratio to measure leverage, earnings per share to measure stock prices, inflation at certain periods to measure inflation, capex ratio to measure capital expenditure and tested using regression tests linear regression with the help of SPSS analysis.The results of this study indicate that audit quality and leverage significantly influence earnings management while the other three variables are stock price, inflation, capital expendiure, and no effect on earnings management.
Analisis Faktor-Faktor Yang Mempengaruhi Pilihan Perusaahan Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Evi Vidiana; Diana Dwi Astuti; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.406

Abstract

The principle of accounting conservatism is still considered a controversial principle on the one hand accounting conservatism is considered as an obstacle that will affect the accounting conservatism as the dependent variable, then managerial ownership quality of financial statements, on the other hand accounting conservatism is useful to avoid managers' opportunistic behavior with regard to contracts used by financial statements as contract media. used in this research is, public ownership, debt governance, grow opportunities and capital intensity are used as factors that can influence conservatism as well as being an independent variable. The sample of this research is manufacturing companies listed on the Indonesian stock exchange (IDX). Samples are selected using the purposive sampling method. The number of companies taken as samples are 5 companies from 14 companies in 2014-2018. The results of research from research this is that from the five variables namely managerial ownership, public ownership, debt covenant, growth opportunities and capital intensity, there are three variables that have a significant influence on accounting conservatism.
Analisis Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan Pada Bank Swasta Devisa Nasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2019 Wiwin Indah Sari; Haifah Haifah; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.513

Abstract

This study aims to analyze the effect of good corporate governance and profitability on firm value in National Private Foreign Exchange Banks listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Good corporate governance variable is proxied by the board of commissioners, board of directors, and audit committee, while profitability is proxied by net profit margin (NPM). The research sample was selected based on purposive sampling technique, so as to obtain a sample of 14 national foreign exchange private banks. The analytical method used is multiple regression analysi­s. The results showed that partially the board of commissioners, board of directors, audit committee, and profitability had no significant effect on firm value. Simultaneously, all the independent variables, namely the board of commissioners, the board of directors, the audit committee, and profitability have a significant effect on firm value.
ANALISIS RISIKO PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DAN PENGEMBALIAN PEMBIAYAAN NASABAH PADA BPRS BUMI RINJANI PROBOLINGGO periode tahun 2011-2016 Wiwik Fitria Ningsih
RELASI : JURNAL EKONOMI Vol 13 No 2 (2017)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v13i2.114

Abstract

This study aims to determine the relationship of Musyarakah financing risk to profitability and the risk relationship of Musyarakah financing to the rate of return of financing at BPRS Bumi Rinjani Probolinggo in 2011-2016. Data collection use documentation method. The data are annual financial report 2011-2016. Based on the data analysis, it is known that in 2013, 2015 and 2016 NPF Musyarakah increased and ROA decreased, so it can be interpreted that if problematic financing at BPRS Bumi Rinjani Probolinggo high it will reduce the profit. But by 2014 when NPF declines, ROA declines. This means that the NPF condition in a period does not directly give a decrease in profit in the same period. In 2015 and 2016 there is an increase in Musyarakah NPF, so it is concluded that the quality of BPRS Financing is getting worse. Similarly, the rate of return of musyarakah financing that occurred at the BPRS Bumi Rinjani Probolinggo decreased, which means the returns obtained from a fund or capital invested in an investment decreased.
Analisis Faktor Yang Dipertimbangkan Dalam Penentuan Nisbah Bagi Hasil Pembiayaan Mudharabah Dan Musyarakah Pada PT BANK BNI SYARIAH Cabang Jember Lia Rachmawati; Wiwik Fitria Ningsih
RELASI : JURNAL EKONOMI Vol 14 No 2 (2018)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v14i2.268

Abstract

The purpose of this study is to analyze the factors considered in determining the profit sharing ratio of mudharabah and musharaka financing in BNI syariah Ltd. Jember branch. This research uses positivistic paradigm with qualitative approach. Based on the results of the following research several factors into consideration in the determination of the ratio of profit sharing there are The system of sharing based on revenue sharing; Good relationship with customers; Amount of financing value; The business feasibility of the customers; Estimated customer turnover. Keywords: musharaka, nisbah, revenue sharing
Pengaruh Ukuran PerusahaanTerhadap Kinerja Intelectual Capital dengan Stuktur Kepemilikan sebagai Variabel Moderating Di Bursa Efek Indonesia Haifah Haifah; Wiwik Fitria Ningsih; Angga Ade Permana
RELASI : JURNAL EKONOMI Vol 17 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i1.415

Abstract

This study aims to test empirically regarding the effect of company size on the intellectual capital performance of banking companies listed on the Indonesia Stock Exchange. This study uses Classical Assumption Analysis, VA, VACA, VAHU and STVA to measure the Performance of Intellectual Capital also using Multiple Regression analysis, Determination Test , F test, t test also Moderated Regression Analysis (MRA) To test empirically the effect of institutional ownership structure on the relationship between company size and intellectual capital performance of banking companies listed on the Indonesia Stock Exchange. The population of this study is 43 listed banking companies. in the Indonesia Stock Exchange in 2014-2018 where the research sample was taken using the simple random sampling method of 11 samples. The results show that the size of the company does not have an influence on the intellectual capital performance of commercial bank companies listed on the Indonesian Stock Exchange for the period 2014-2018. And that the institutional ownership structure has no effect on the relationship between company size and the intellectual capital performance of commercial bank companies listed on the Indonesia Stock Exchange for the period 2014-2018. Keywords: Company Size; Intellectual Capital Performance; Institutional Ownership Structure
MODIFIKASI PEMBIAYAAN SALAM DAN IMPLIKASI PERLAKUAN AKUNTANSI SALAM Wiwik Fitria Ningsih
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 13 No 2 (2015)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v13i2.1567

Abstract

Tinjauan teoritis ini bertujuan untuk membangun solusi untuk menjadikan akad salam sebagai salah satu produk pembiayaan yang applicable, bankable, serta marketable untuk diterapkan di industri perbankan syariah. Hasil dari tinjauan teoritis ini menunjukan bahwa masalah tidak diterapkannya akad salam diperbankan syariah diantaranya adalah; (1) Kekhawatiran pihak bank atas kecurangan atau gagal panen petani; (2) Resiko yang melekat pada akad salam cukup besar; (3) Kurangnya sosialisasi mengenai akad salam terhadap petani. Dengan adanya permasalahan tersebut, perlu adanya membangun solusi untuk menjadikan akad salam sebagai salah satu produk pembiayaan yang applicable, bankable, serta marketable untuk diterapkan di industri perbankan syariah. Dengan melakukan modifikasi yang diharapkan dapat mengeliminasi permasalahan yang melekat pada akad salam yaitu; (1) Mendirikan bank pertanian; (2) Memberikan sosialisasi dan edukasi kepada petani; (3) Sistem pembayaran akad salam dengan pilihan sistem tunai atau diangsur; (4) Besarnya piutang petani bukan sebagai dasar harga perolehan hasil panen Dengan beberapa solusi yang dibangun tersebut dalam memodifikasi akad salam, maka implikasi terhadap perlakuan akuntansi yaitu; Akuntansi untuk pembeli; Pengakuan piutang salam diakui pada saat modal dibayarkan kepada penjual, namun besarnya piutang bukan sebagai dasar besarnya harga beli pihak bank, tapi sebagai pembayaran uang muka. Harga perolehan ditentukan setelah diketahui hasil panen pihak petani.
Co-Authors ., Agustin Abdul Rohim, Abdul Ade Permana, Angga Aditya Fajri Ilhamsyah Aditya Hermawan Aditya Hermawan, Aditya Agus Prasetyo Agustin Hari Prastyowati Alni Nurafia Angelica Stefanny Ahliawan Annisa Silfiana Dedy Trisetiawan Dewi, Vivy Kurniawati Diana Dwi Astuti Diana Dwi Astuti Eka Nur Laily Evi Ludya Agustin Evi Vidiana Fendi Chandra Setiawan Haifa Haifa Hamzah Fansuri Hamzah Fansuri Handayani, Nury Handayani, Yuniorita Indah Hayatul Maspufah Ilma Faizah Wijiyono Ilmi, Mainatul Jonathan Alexander Karim Budiono Kusuma, Dedi Wijaya Lia Rachmawati Maria Stefania WaroBheri Mrenda Ayu Setyowati Muhaimin Dimyati Muhammad Angga Yusuf Muhammad Muhibudin Musemmil, Muhammad Nata, Istiknaful Aulia Nely Supeni Nilam Sabrina Ningrum, Arni Tia Ningtias, Putri Marta Novita Sari Nur Habibina Nurhafifah, Nurhafifah Nurhalili, Reza Nurshadrina Kartika Sari NURUL HIKMAH Oktaviana, Putri Putra, Ihrom Caesar Ananta Putri Nur Indah Sari Putri Oktaviana Rachmawati, Ratih Rakhmawati, Ratih Reza Nurhalili Riza Andriyan Shidiq Saputri, Adellia Erika Sari, Ari Fitria Menlania Setyawardahna Nugraha Shidiq, Riza Andriyan Siskasetya Wulandari Siti Maimunah Suwignyo Widagdo Vivy Kurniawati Dewi Wahyudi, Farid WaroBheri, Maria Stefania Wiwin Indah Sari Wulandari, Siskasetya Yani Dahliani Yani Dahliani Yani Dahliani Yulianto, Teguh Setiawan Yuniorita Indah Handayani Yusuf, Muhammad Angga