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Analysis of the Implementation of the Du Pont System on Financial Statements as a Tool for Measuring the Financial Performance of PT Bank Muamalat Mas'amah, Siti; Sihabudin, Sihabudin; Fuji, Robby
Journal Of Accounting Management Business And International Research Vol 2, No 1 (2023): April 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v2i1.359

Abstract

In analyzing the financial performance of a bank or a company, you can use the two-point system method. The du point system is a chart designed to show the return on assets obtained by multiplying the profit margin by the total asset turnover. The purpose of this study is to find out the description of the financial performance of PT Bank Muamalat Kalimalang Karawang Period 2019-2021 using the two-point system method, PT Bank Muamalat Kalimalang Karawang is one of the branches of PT Bank Muamalat in Indonesia as a pioneer of Islamic banking in Indonesia. This research was conducted with quantitative methods. The object of this research is the audited financial statements of PT Bank Muamalat Kalimalang Karawang from 2019 to 2021. Data collection was carried out using the documentation method. The results of the analysis can be concluded that Net Profit Margin (NPM), Asset Turnover (ATO), Return On Assets (ROA), and Return On Equity (ROE), experience fluctuating positions or are in a state of flux whether there is an increase or decrease. The results of this study suggest that companies should be able to maximize the use of assets and minimize expenses so that companies can be consistent in measuring financial performance at PT Bank Muamalat Kalimalang Karawang.
Peningkatan Kemampuan Siswa dalam Memanfaatkan Sumber Belajar di Internet Melalui Sosialisasi Edukasi Internet Cerdas, Sehat, dan Aman Zonyfar, Candra; Sihabudin, Sihabudin; Khusaeri, Ahmad
Jurnal Pengabdian Tri Bhakti Vol 1 No 1 (2019): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/tribhakti.v1i1.1349

Abstract

Pendidikan merupakan salah bidang yang merasakan perkembangan internet. Dunia Pendidikan dituntut untuk selalu menyesuaikan dengan perkembangan teknologi internet yang selalu berkembang khususnya dalam proses belajar mengajar.Teknologi informasi sudah mulai digunakan dilembaga pendidikan dalam rangka mendukung proses belajar mengajar baik sebagai media informasi atau sebagai alat pembelajaran. Lembaga Pendidikan berusaha untuk selalu menerapkan sistem teknologi internet di setiap pembelajaran yang berada di lingkungan Pendidikan. Dengan pemanfaatan teknologi, dapat meningkatkan performa, ketercapaian kompetensi dan memahami apa yang dipelajari oleh siswa dengan menggunakan rancangan pembelajaran yang baik dan keatif. Dalam pengabdian ini kami memberikan sosialisasi dan edukasi kepada siswa SMAN 1 Telukjambe mengenai Internet cerdas, sehat dan aman. Dari kegiatan yang telah dilaksanakan hasil evaluuasi menunjukan 35% dan 60% peserta mengatakan setuju dan sangat setuju secara berturut-turut bahwa sosialisasi ini bermanfaat bagi kegiatan pembelajaran.
Kemajuan Teknologi Investasi, Persepsi Risiko dan Motivasi Investasi Terhadap Minat Investasi Hijau pada Mahasiswa Fauji, Robby; Sihabudin, Sihabudin; Sandi, Santi Pertiwi Hari; Agustin, Siska Nur
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7289

Abstract

Green investment represents an exciting and dynamic concept that harnesses capital from both government and industry to foster sustainable development. This study sought to explore the compelling influences of investment technology advancement, risk perception, and investment motivation on green investment interest among students in Karawang Regency. Employing a descriptive quantitative approach, we gathered insights from 100 engaged students through online questionnaires featuring a Likert scale (ranging from 1 to 5). The data analysis was conducted with the innovative Partial Least Squares Structural Equation Modelling (PLS-SEM) using the cutting-edge SMARTPLS 4.1 software. Research result reveal that the advancement of investment technology and investment motivation significantly enhance green investment interest among students. In contrast, risk perception does not significantly sway interest in green investments. These results underscore the critical role of technology and motivation in cultivating a sustainable investment mindset among the next generation.
Pengaruh Fenomena Judi Online Dan Pinjaman Online Terhadap Pengelolaan Keuangan Pribadi Dikalangan Masyarakat Jamaludin, Ludi; Sihabudin, Sihabudin; Fauji, Robby
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 5 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i5.5094

Abstract

Fenomena judi online serta pinjaman online telah menjadi isu yang semakin berkembang dan memengaruhi pengelolaan keuangan individu, terutama di kalangan masyarakat yang memiliki keterbatasan literasi keuangan. Penelitian ini secara tujuan untuk melakukan analisis pengaruh dari judi online dan pinjaman online dihadapkannya dengan pengelolaan keuangan pribadi. Metode penelitian yang dipergunakan adalah deskriptif kuantitatif dengan teknik pengambilan sampel purposive sampling, melibatkan 96 responden di wilayah Karawang yang memiliki pengalaman dalam judi online dan/atau pinjaman online. Teknik analisis data mempergunakan regresi linear berganda. Hasil dari penelitian memberi petunjuk bahwa judi online dan pinjaman online punya pengaruh bernilai signifikan dihadapkannya dengan pengelolaan keuangan pribadi, baik dengan cara parsial atau juga simultan. Variabel judi online punya pengaruh bernilai positif dihadapkannya dengan pengelolaan keuangan dengan nilai t-hitung 2,454 dan p-value 0,016, sedangkan variabel pinjaman online juga berpengaruh signifikan dengan nilai t-hitung 4,103 dan p-value 0,000. Secara simultan, kedua variabel ini menjelaskan 41,3% variasi dalam pengelolaan keuangan pribadi, sementara 58,7% diberi pengaruh oleh faktor berkategori lain di luar cakupan model penelitian ini. Temuan ini mengindikasikan bahwa judi online meningkatkan risiko ketidakstabilan finansial, sementara penggunaan pinjaman online dapat memperburuk kondisi ekonomi individu. Oleh karena itu, diperlukan edukasi keuangan yang secara nilai lebih luas untuk memberi peningkatan kesadaran yang dipunyai masyarakat dalam mengelola keuangan secara bijak dan menghindari risiko dari kedua fenomena ini.
Pengaruh Harga, Kualitas Pelayanan dan Word of Mouth terhadap Keputusan Pembelian di Cipta Grafika Karawang Indrapura, Putri Fauziah Sri; Sihabudin, Sihabudin; Fauji, Robby
Jurnal Bisnis dan Manajemen West Science Vol 4 No 02 (2025): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v4i02.2158

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh harga, kualitas pelayanan dan word of mouth terhadap keputusan pembelian di Percetakan Cipta Grafika, data konsumen dalam satu tahun terahir menunjukan penurunan, sehingga perlu dilakukan penelitian untuk mengetahui faktor-faktror yang mempengaruhi keputusan pembelian manajemen pemasaran, harga, kualitas pelayanan dan Word Of Mouth merupakan konsep yang relevan dalam penelitian ini. penelitian ini menggunakan mode kuantitatif dekskriptif verivikatif untuk menguji hipotesis terkait pengaruh harga kualitas pelayanan dan Word Of Mouth terhadap keputusan pembelian, Objek pada penelitian ini yaitu konsumen percetakan Cipta Grafika Karawang dengan populasi sebanyak 3.240 dengan tingkat toleransi 10%. Metode pengumpulan data menggunakan kuesioner dengan skala likert. dengan uji hipotesis t, uji hipotesis f  dan koefisien determinasi, dengan menggunakan aplikasi SPSS Berdasarkan hasil pengujian secara simultan menunjukan bahwa nilai sig  (0,000) < α (0,05) dan Fhitung (63.927) < Ftabel (3.09). hasil analisis deskriptif Keputusan pembelian skor tertinggi berada pada indikator Pengenalan Masalah dalam pernyataan Y.1 yaitu 60 yang artinya responden setuju bahwa Keputusan Pembelian di Percetakan Cipta grafika dipengaruhi oleh Harga, Kualitas Pelayanan dan Word Of Mouth.
Analisis Rasio Likuiditas dan Profitabilitas pada PT Sumi Indo Kabel Tbk. Kartika, Rika; Sihabudin, Sihabudin; Fauji, Robby
Jurnal Bisnis dan Manajemen West Science Vol 4 No 02 (2025): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v4i02.2160

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan dengan menggunakan rasio likuiditas dan profitabilitas pada PT Sumi Indo Kabel Tbk. selama periode 2019 sampai dengan 2023. Rasio likuiditas, seperti Current Ratio, Quick Ratio, dan Cash Ratio digunakan untuk mengevaluasi kemampuan perusahaan dalam memenuhi kewajiban jangka pendeknya. Sementara itu, rasio profitabilitas, seperti Return on Assets (ROA), Return on Investment (ROI) dan Return on Equity (ROE), dianalisis untuk mengukur kinerja perusahaan dalam menghasilkan laba. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dan menggunakan metodologi deskriptif. Temuan penelitian menunjukkan bahwa aspek likuiditas perusahaan, tergantung pada kondisi bisnis saat ini, dapat memberikan gambaran yang lebih mendalam tentang kinerja keuangan PT Sumi Indo Kabel Tbk. Hasil analisis menunjukkan bahwa rasio likuiditas PT Sumi Indo Kabel Tbk. Menunjukan kondisi yang sangat baik yang disebabkan oleh peningkatan pinjaman bank dan pinjaman perusahaan. Di sisi lain, rasio profitabilitas menunjukkan peningkatan yang sangat kurang baik, Hal tersebut karena adanya kondisi yang tidak terduga yaitu pandemic COVID-19 yang berpengaruh pada laba sehingga perusahaan seringkali mengalami kerugian. Temuan ini mengindikasikan bahwa PT Sumi Indo Kabel Tbk. Memiliki kinerja keuangan yang sangat baik dan mampu mempertahankan likuiditas namun meiliki kinerja keuangan yang sangat tidak baik dalam mengoptimalkan profitabilitasnya. Penelitian ini memberikan wawasan yang berguna bagi manajemen perusahaan dalam pengambilan keputusan keuangan serta bagi para investor dalam mengevaluasi potensi investasi di PT Sumi Indo Kabel Tbk.
Kesiapan Penyusunan Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (Studi Kasus UMKM Pada Toko Bangunan H. Saunin Pebayuran Bekasi) Salsabila, Fadia; Sihabudin, Sihabudin; Arimurti, Trias
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2777

Abstract

The preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) is a crucial factor for MSMEs in managing their finances transparently, accountably, and sustainably. Although this standard is simpler compared to other accounting standards, many MSMEs still face difficulties in its implementation. This study aims to evaluate the readiness of MSMEs in implementing SAK EMKM using a case study on Toko Bangunan H. Saunin. The research method employed is in-depth interviews to identify the main challenges in applying this accounting standard. The results indicate that Toko Bangunan H. Saunin is not yet fully prepared to implement SAK EMKM. The primary obstacles include a lack of accounting knowledge, manual financial record-keeping, limited human resources, and low awareness of the importance of standardized financial reporting. The lack of orderly financial reporting has the potential to hinder access to funding and strategic business decision-making. Therefore, education, socialization, and assistance from various stakeholders are necessary to help MSMEs understand and adopt SAK EMKM effectively. With the proper implementation of accounting standards, MSMEs are expected to enhance financial transparency and accountability, thereby supporting more sustainable business growth.
Notarial Practice and Article 2(1) PDKP INI 2017 Compliance in Malang Raya Desi, Novita Sri; Sihabudin, Sihabudin; Jauharoh, Arini
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7302

Abstract

PDKP INI No. 1/2017 is a regulation formulated by the Indonesian Notary Association (INI) that governs the limit of the reasonable number of deeds a Notary may execute in a single day. Article 2, paragraph (1) of the regulation stipulates a maximum of 20 (twenty) deeds per day. However, in practice, several Notaries in the Malang Raya region still exceed this threshold. This research aims to analyze the contributing factors behind these violations and the resulting legal consequences. Employing a socio-legal research method with a sociological-juridical approach, the study identifies legal factors, law enforcement, societal influences (including Notaries who exploit the regulation), and cultural considerations as primary causes of non-compliance. The consequences of these violations include the degradation of the deed’s status into a private deed due to procedural irregularities, as well as professional sanctions imposed on the Notary. In response, it is recommended that the regulation concerning the maximum number of deeds executed daily by a Notary be revised to ensure clarity and effectiveness.
THE EMBODIMENT OF EFFICIENCY-JUSTICE PRINCIPLE IN INDONESIAN RETAIL REGULATIONS Tulandi, Edwin Steven; Suhariningsih, Suhariningsih; Sihabudin, Sihabudin; Winarno, Bambang
Brawijaya Law Journal Vol. 4 No. 2 (2017): Law and Sustainable Development
Publisher : Faculty of Law, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.blj.2017.004.02.01

Abstract

Retail regulations is one of national sector which is impacted by globalization on the legal aspects in Indonesia. The dynamics of the traditional retail (traditional market and mom and pop store) management in some areas tend to have an orientation on increasing local revenue which can be seen in the management of irregular traditional market management and transition of traditional market to the private sector. On the other hand, the proliferation of modern retail which is side by side with traditional retail is a form of arrangement that is not in accordance with the retail 's designation/purpose. This indicates that the efficiency-justice principle that aims to create a balance turns more to the efficiency of the exclusion of justice for traditional retail. This paper aims to analyze the embodiment of Efficiency-Justice Principle in Indonesian Retail Regulations. The method used in this research is normative-juridical method, which analyze existing national retail regulations. It proposes appropriate method in embodying Efficiency-Justice Principle in Indonesian Retail Regulations.
THE ROLE OF COMMISSIONERS IN THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE IN BUMN (A JURIDICAL ANALYSIS BASED ON THE LIMITED LIABILITY COMPANY LAW AND THE BUMN LAW) Geni, Ariyanto Soewondo; Santoso, Budi; Sihabudin, Sihabudin; Samudra, Hero
IBLAM LAW REVIEW Vol. 5 No. 2 (2025): IBLAM LAW REVIEW
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM IBLAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52249/ilr.v5i2.619

Abstract

This research examines the involvement of BUMN commissioners in implementing Good Corporate Governance (GCG) based on the Limited Liability Company Law and the BUMN Law. The goal is to analyze how commissioners ensure transparency and accountability, the impact of GCG on BUMN performance, and the challenges they face in supervision. This normative legal research uses statutory, conceptual, comparative, and case approaches. Data were collected through literature and documentation studies, then qualitatively analyzed descriptively with triangulation of data sources, peer review, critical analysis of sources, and consideration of the social-economic-political context in interpretation. Commissioners play a crucial role in ensuring transparency and accountability of BUMN through GCG. GCG implementation enhances the performance of BUMN as both a development agent and a business entity. However, there are obstacles such as independence, competence, nomination, and limited commissioner authority. The findings emphasize the necessity of strengthening the legal framework and oversight mechanisms to optimize the role of commissioners. The implications include enhancing regulations, supervisory practices, BUMN performance, and strengthening the independence, competence, and authority of commissioners in GCG implementation. This research is important for strengthening BUMN governance. Commissioners have demonstrated their significant role in ensuring GCG and BUMN performance. Further research is required on GCG best practices, its impact on performance, and the factors influencing its successful implementation in BUMN.
Co-Authors AA Sudharmawan, AA Agustin, Siska Nur Ahmad Khusaeri Ahmad Yani, Asep Kuswara Ahmad, Aden Alfizzahra, Dinda Ainun Arimurti, Trias Atiqoh, Laili Ida Awaliya, Monica Ayu, Tirsa azzahra, rahma tiara Bima Satrio Husodo Della Sintya Rachman Desi, Novita Sri Devi Devi, Devi Dewi, Kurnia Dhiana Puspitawati Dwi Budi Santoso Eti Rusmalawati Fahmi rosyadi, Muhammad Faisal, Mochammad Aznawi falentino sembiring Fathul Laila, Fathul Fauji, Robby Fauji, Robby Fauji Firmansyah, Rahmadany Fitriyah, Ima Fuji, Robby Geni, Ariyanto Soewondo Hadani, Abdullah Hapsari, Puspita Ika Harjati, Eny Herman Suryokumoro Hidayat, Ahmad Wahyu Hidayaty, Dwi Epty Ijatna, Satia Bagdja Imas Marsipah, Siti Indra, Jamaludin Indrapura, Putri Fauziah Sri Ismawan, Almira Thalysa Jamaludin, Ludi Jannah, Reyhanatul Jauharoh, Arini Jauharoti Alfin Jeremia, Mario Ihutan Juhaeni Juhaeni Khoiriyah, Nadlifatul Lukita, Carolyn Luthfiyah, Rara Maharina, Maharina Mansur Mansur Mas'amah, Siti Mu'afifah, Amrissya Nurul Muhammad Khoiruddin Harahap Nanang Maulana Nida Fiya Umaini Nurwijayanti Otari, Widiati Hairina Pardana, I Nyoman Adi Paryono, Tukino Pasaribu, Erika Prasistanti, Aninda Rehani Rachman, Rino Arief Reka Dewantara RIKA KARTIKA Rizki, Lutfi Trisandi Rusmiati Rusmiati Sadat, Fahad Achmad Salsabila, Fadia Salsabila, Zuha Prisma Samudra, Hero Sandi, Santi Pertiwi Hari Savitri, Citra Shinta Hadiyantina Sholiha, Alfiatus Siti Hamidah Sudirman, M. Suhariningsih Sujaya, Fista Apriani Sukarmi Sukarmi, Sukarmi Sukarmi, Sukarmi Sundari, Putri Tria Surahman Surahman Titi Maryati Trisnawati Trisnawati Trisnayani, Larasati Tulandi, Edwin Steven Tulandi, Edwin Steven Ummah, Choiro Uswatun Chasanah Wahyuni, Dian Try Ananda Widia Lestari Winarno, Bambang Winarno, Bambang Yanti Yanti Yasep Setiakarnawijaya Zatinah, Rezi Zonyfar, Candra