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PERUBAHAN DIVIDEN TUNAI SEBAGAI DAMPAK PERUBAHAN DARI LABA BERSIH, ARUS KAS OPERASI, DAN HARGA SAHAM Asih, Vemy Suci
EKSPANSI Vol 8, No 1 (2016)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract: The background of this research is the hope of investors to acquire large cash dividends from its investment in the Islamic capital market. In theory, the amount of cash dividends distributed by companies affected by corporate earnings net income and operating cash flows of the company. However in practice, when an increase in net income and the availability of cash flows from operating activities of the company, cash dividends are not always rise or even decline. In addition, cash dividends is affected by stock prices, the higher the stock price, the higher the dividend that can be distributed by the company. The method used is the method of analysis of secondary data on net income, operating cash flow, stock price and cash dividends were published on the official website of agencies and related institutions. Based on the test results with the partial t-test, the effect of net income to cash dividend has a significance value of 0.000 so it can be concluded that the significant effect on the net income of cash dividends. Effect of operating cash flow to cash dividend has a significance value of 0.557 so it can be concluded that operating cash flow is not a significant effect on cash dividends. The influence of stock price to cash dividend has a significance value of 0.004 so it can be concluded that stock prices have a significant effect on cash dividends. Based on the results of F-test net income, operating cash flow and stock price are jointly significant effect on cash dividends on listed companies in the Jakarta Islamic Index. Keywords: Cash Dividend, Net Income, Operating Cash Flow, Stock Prices

Pengaruh Literasi Keuangan dan Inklusi Mahasiswa UIN Sunan Gunung Djati Bandung Terhadap Penggunaan Sistem Financial Technology Alawi, Nabil Muhammad; Asih, Vemy Suci; Sobana, Dadang Husen
Jurnal Maps (Manajemen Perbankan Syariah) Vol 4, No 1 (2020)
Publisher : Universitas Ma'soem

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32483/maps.v4i1.48

This study aims to determine how much influence financial literacy and inclusion have on the use of the financial technology system. This research is motivated by the widespread use of financial technology among students. Financial technology helps to buy and selling transactions so that the payment system becomes more economical and efficient and remains active. The method used in this research is quantitative through a descriptive analysis approach. Data collection used questionnaires with research samples from UIN Sunan Gunung Djati Bandung. The results showed the effect of financial literacy, as evidenced by the usefulness indicators and linear ease indicators on the use of the financial technology system for students of UIN Sunan Gunung Djati Bandung. Respondents of 48% admit that literacy regarding the use of financial technology has been felt and is proven by the respondent's knowledge of financial technology, which can facilitate the process of business transactions or services. Also, research on the effect of inclusion is in line with the use of the financial technology system. Respondents of 70% admit that the development of financial technology at this time can be done to make online payments.

Pengaruh Total Operating Expenses Dan Income Tax Expense Terhadap Net Income For The Year Pada PT. Indocement Tunggal Prakasa Tbk. Periode 2010-2019 Gina Saila Sofiah; Yadi Janwari; Widiawati; Vemy Suci Asih
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol 2 No 2 (2021): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v2i2.536

The company's performance is based on how much profit it generates. The profit generated by the company can not be separated from operational costs and taxes that must be spent. Therefore, operating costs and income tax are considered as expenses in the company that can reduce net profit. This study aims to find out the effect of Total Operating Expenses and Income Tax Expense on Net Income For The Year of PT. Indocement Tunggal Prakasa Tbk. The method used is descriptive method with quantitative approach using statistical method to test hypotheses. The results showed that Total Operating Expenses partially negatively had no significant effect on Net Income For The Year, with a contribution of 13.4%. Income Tax Expense partially positively had a significant effect on Net Income For The Year, with a contribution of 72.7%. Total Operating Expenses and Income Tax Expense simultaneously had a significant effect on Net Income For The Year, with a contribution of 72.7% .

Dampak Working Capital Turn Over dan Debt to Equity Ratio Pada Return on Invesment di PT Ultra Jaya Milk Industry & Trading Company Tbk Nadyya Awaliyyah; Vemy Suci Asih; Mila Badriyah
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

One way to measure the level of success of the company is to look at the amount of profit earned. This study aims to determine the effect of Working Capital Turn Over and Debt to Equity Ratio on Return On Investment either partially or simultaneously at PT. Ultra Jaya Milk Industry & Trading Company, Tbk. period 2005- 2020. The research method used is descriptive verification with a quantitative approach, and the data used are secondary data obtained from the annual reports of PT. Ultra Jaya Milk Industry & Trading Company, Tbk. 2005-2020. The results show that there is a significant effect between Working Capital Turn Over and Debt to Equity Ratio simultaneously on Return On Investment of 45%. Partially, Working Capital Turn Over has a significant negative effect on Return On Investment of 31.2% and partially Debt to Equity Ratio has a significant negative effect on Return On Investment of 24.8%. This shows that the existence of Working Capital Turn Over and Debt to Equity Ratio can affect the company's rate of return on investment.

Studi Komparatif: Kualitas Layanan Mobile Banking BRI Syariah dan Bank Syariah Indonesia Muhammad Zulvan Jamalu Ramadhan; Vemy Suci Asih
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this study is to show whether or not there is a difference in the quality of the value of mobile banking at BRI Syariah and Bank Syariah Indonesia. In this study, quantitative techniques were used by straddling a sample of 35 respondents where customers of Bank Syariah Indonesia (BSI) Ex. Bank Rakyat Indonesia Syariah (BRIS) KCP Sumedang Tanjungsari 2 which responded to the quality of mobile banking services between before and after becoming Bank Syariah Indonesia (BSI). The indicator of the quality of the mobile banking service used is a questionnaire or questionnaire distributed in this study, while checking the hypothesis using a free sample t test. Judging from the results of analyzing the data, it can be seen the average value of mobile banking services at Bank Syariah Indonesia > the average value of mobile banking services at BRI Syariah. It can be concluded that the quality of mobile banking services felt by customers at Bank Syariah Indonesia is better than BRI Syariah, while judging by the results of the free sample t-test data, this study did not get a significant difference between mobile banking services at BRI Syariah and Islamic Banks. Indonesia.

PERUBAHAN DIVIDEN TUNAI SEBAGAI DAMPAK PERUBAHAN DARI LABA BERSIH, ARUS KAS OPERASI, DAN HARGA SAHAM Vemy Suci Asih
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 1 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i1.105

Abstract: The background of this research is the hope of investors to acquire large cash dividends from its investment in the Islamic capital market. In theory, the amount of cash dividends distributed by companies affected by corporate earnings net income and operating cash flows of the company. However in practice, when an increase in net income and the availability of cash flows from operating activities of the company, cash dividends are not always rise or even decline. In addition, cash dividends is affected by stock prices, the higher the stock price, the higher the dividend that can be distributed by the company. The method used is the method of analysis of secondary data on net income, operating cash flow, stock price and cash dividends were published on the official website of agencies and related institutions. Based on the test results with the partial t-test, the effect of net income to cash dividend has a significance value of 0.000 so it can be concluded that the significant effect on the net income of cash dividends. Effect of operating cash flow to cash dividend has a significance value of 0.557 so it can be concluded that operating cash flow is not a significant effect on cash dividends. The influence of stock price to cash dividend has a significance value of 0.004 so it can be concluded that stock prices have a significant effect on cash dividends. Based on the results of F-test net income, operating cash flow and stock price are jointly significant effect on cash dividends on listed companies in the Jakarta Islamic Index. Keywords: Cash Dividend, Net Income, Operating Cash Flow, Stock Prices

Pengaruh Total Operating Expenses Dan Income Tax Expense Terhadap Net Income For The Year Gina Saila Sofiah; Yadi Janwari; Widiawati Widiawati; Vemy Suci Asih
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2021): Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v2i2.536

The company's performance is based on how much profit it generates. The profit generated by the company can not be separated from operational costs and taxes that must be spent. Therefore, operating costs and income tax are considered as expenses in the company that can reduce net profit. This study aims to find out the effect of Total Operating Expenses and Income Tax Expense on Net Income For The Year of PT. Indocement Tunggal Prakasa Tbk. The method used is descriptive method with quantitative approach using statistical method to test hypotheses. The results showed that Total Operating Expenses partially negatively had no significant effect on Net Income For The Year, with a contribution of 13.4%. Income Tax Expense partially positively had a significant effect on Net Income For The Year, with a contribution of 72.7%. Total Operating Expenses and Income Tax Expense simultaneously had a significant effect on Net Income For The Year, with a contribution of 72.7% .

BUSINESS PROCESS MODEL AND NOTATION (BPMN) DONAT MADU CIHANJUANG Deni Heryanto; Vemy Suci Asih
INTERNAL (Information System Journal) Vol. 1 No. 1 (2018)
Publisher : Universitas Maso'em Bandung

This paper discusses the business process modeling at Donat Madu Cihanjuang, the purpose of this research is to model the business process using BPMN to improve in terms of service for consumers, starting from literature study and data collection through interview. Further modeling and simulation of current business processes using BPMN, problem analysis, modeling and simulation of proposed business processes and comparison of results. The method used is Business Process Improvement (BPI) approach. The results obtained are proposed modeling new business processes in improving services to customers (consumers).

Tingkat Kepercayaan dan Minat Terhadap Investasi Obligasi Syariah pada Mahasiswa UIN Sunan Gunung Djati Bandung di Masa Normal Baru Anggun Rositawati Adibrata; Neneng Hartati; Vemy Suci Asih
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study discusses the relationship between Trust Level as (X₁) and Interest as (X₂) on Sharia Bond Investment (Y) in UIN Sunan Gunung Djati Bandung students as research targets. The method used in this research is a survey method by distributing questionnaires to get 100 respondents and using a quantitative approach. The purpose of this study is to determine how much influence it has on each variable for the results of the study indicate that the Trust Level has a significant positive effect on Islamic Bond Investment. Then the students' interest in a relationship to Sharia Bond Investment is 0.578. Calculated by the correlation test and determination test.

Faktor yang Mempengaruhi Sertifikasi Halal Produk bagi Mahasiswa UIN Sunan Gunung Djati Bandung Hestiani Fauziyyah; Widiawati Widiawati; Vemy Suci Asih
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study discusses the relationship between the level of understanding of students as (X1) and awareness as (X2) of halal product certification as (Y) with UIN Bandung students as research targets. The method used in this study is a survey method with questionnaires distributed by getting 100 respondents with a quantitative approach. The purpose of this study is to find out how much influence it has on each variable with the results showing that student understanding (X1) has a positive and significant effect on the Halal Certified Product variable (Y), and the influence of student awareness (X2) has a positive and significant impact on the Halal Certified Product variable. (Y). So the awareness and knowledge of students has a relationship with halal-certified products of 0.589. Calculated by correlation test and determination test. The level of understanding and awareness of students at this time is a consideration for halal product certification.

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