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IMPLEMENTASI CAMEL DAN PRAKTIK MANAJEMEN PADA LABA BANK SWASTA NASIONAL DEVISA INDONESIA Syamni, Ghazali; Achyar, Khairil; Aristantia, Ria
JURNAL KEBANGSAAN Vol 5, No 9 (2016): JURNAL KEBANGSAAN
Publisher : JURNAL KEBANGSAAN

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Abstract

Tujuan penelitian ini adalah menguji pengaruh implementasi CAMEL dan pratik manajemen laba pada bank Swasta Nasional devisa Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder yang didapatkan dari laporan keuangan 12 Bank Swasta Nasional Devisa Indonesia. Hasil penelitian menemukan bahwa bank swasta Nasional devisa Indonesia dalam mengimplementasikan CAMEL tidak melakukan praktik manajemen laba. Dengan kata lain perbankan tersebut masih menerapakan prinsip-prinsip yang telah distandarkan oleh bank sentral. Namun secara parsial praktik manajemen laba boleh terjadi pada aset dan keuntungan perusahaan, hal tersebut dikarenakan volatilitas nilai tukar mata uang. Kata Kunci : Camel, Praktik Manajemen, Laba Bank
Pengaruh Penerimaan APBD Terhadap Kemandirian Keuangan Kabupaten/Kota di Provinsi Sumatera Barat M Marzuki; Chairil Akhyar; N Nurlela; Fika Yandani
Jurnal Visioner & Strategis Vol 11, No 1 (2022)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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This study aims to examine the effect of local taxes, regional levies, profit-sharing fund general allocation funds and special allocation funds for regional financial independence in districts/cities in West Sumatra Province. This study uses secondary data, namely data obtained from district/city APBD realization reports in West Sumatra Province from 2016-2020 by accessing the official website on the website of the Directorate General of Fiscal Balance and the Regional Financial Agency of West Sumatra Province. The data analysis technique was using panel data regression analysis. The results of the analysis in this study indicate that local taxes and revenue-sharing funds have a significant positive effect on regional financial independence, while special allocation funds have a significant negative effect on regional financial independence. Meanwhile, regional levies and general allocation funds have no significant effect on regional financial independence.
Pengaruh Pendapatan Asli Daerah Dana Bagi Hasil dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Pemerintahan Dapil II Provinsi Aceh Marzuki Marzuki; Husaini Husaini; Chairil Akhyar; Radiah Alfara
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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This study aimed to determine the effect of Own-source Revenue, Profit Sharing Funds, and Special Allocation Funds on Capital Expenditures in the Government of Electoral District II Aceh. The data used in this study are reports on the realization of the APBD from 2014-2019. The data analysis method used was multiple linear regression using SPSS and three classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test). The results partially showed that Own-source Revenue and revenue sharing funds significantly influenced capital expenditures in the government of electoral districts of Aceh. Meanwhile, the Special Allocation Fund insignificantly influenced capital expenditures in the Aceh district government. Simultaneously, Own-source Revenue, Profit Sharing Funds, and Allocation Funds influenced Capital Expenditures in the two electoral governments of Aceh. Keywords:   Own-source Revenue, Profit Sharing Fund, Special Allocation Fund, Capital Expenditure. 
Analysis of Financial Ratio Determinants for Increasing Operating Profit in MSMEs Service Sector: an Empirical Case Study from Barber Shop Business in Indonesia Muammar Khadafi; Marzuki Marzuki; Chairil Akhyar; Chalirafi Chalirafi; Fuadi Fuadi; Irada Sinta; Rico Nur Ilham
Management Research and Behavior Journal Vol 1, No 2 (2021)
Publisher : Department of Management, Universitas Malikussaleh, Aceh Utara, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/mrbj.v1i2.5090

Abstract

This study aims to analyze the Financial Ratios of MSMEs in the haircut service sector at Raden The Barber Banda Aceh from 2015-2019. The data analysis method used in this study uses Profitability Ratios, Liquidity Ratios, Solvency Ratios and Activity Ratios to assess Financial Performance, in accordance with the regulations stipulated by the Decree of the Minister of Small and Medium Enterprises of the Republic of Indonesia No. 06/Per/M.KUKM/V/2006. From the results of data analysis, it can be seen that the Profitability Ratio of Raden The Barber Banda Aceh from 2015-2019 can be said to be good, with indicators of GPM (99.35%), NPM (56.78%) and ROA (18.26%), with an overall indicator has a value greater than 10%. The results of the analysis of the Liquidity Ratio of Raden The Barber Banda Aceh from 2015-2019 can be said to be good, with the QR (622.97%) and CR (695.41%) indicators with overall indicators having values greater than 200%. Furthermore, the results of the Solvency Ratio analysis of Raden The Barber Banda Aceh from 2015-2019 can be said to be good, with the DAR indicator (1.45%) which has a value less than 40%. Finally, the results of the analysis of Raden The Barber Banda Aceh's Activity Ratio from 2015-2019 can be said to be good, with indicators of TATO (32.11%) and RTO (15.13%), with overall indicators having values greater than 10%.
FAKTOR PENENTU UTAMA KINERJA PERBANKAN DI INDONESIA Mohammad Gifari Sono; Iwan Harsono; Chairil Akhyar; Alfiana Alfiana; Eva Yuniarti Utami
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12937

Abstract

Para deposan, investor, dan masyarakat pada umumnya membutuhkan indikator-indikator yang mudah diakses dan penting untuk membedakan berbagai bank. Penelitian ini membahas dua permasalahan penting secara bersamaan: menganalisis dan mengidentifikasi indikator-indikator keuangan utama bank yang tersedia untuk umum dan mana yang penting, serta memperkirakan bobot indikator-indikator tersebut di atas ketika perbandingan bank akan dibuat. Memanfaatkan database terbaru tahun 2022 dari 90 bank konvensional, penelitian ini menganalisis 17 rasio perbankan dengan menggunakan metode analisis komponen utama. Perhitungan menunjukkan bahwa lima komponen menjelaskan sekitar 75 persen dari total variasi data. Kelima komponen tersebut merupakan indikator profitabilitas, kualitas modal, kualitas pinjaman, aktivitas berbasis biaya, dan aset likuid dalam neraca. Lebih lanjut, dengan menggabungkan lima komponen utama, hasilnya menunjukkan bahwa bank kecil pun dapat mencapai kinerja keuangan yang baik Kata Kunci: Faktor Penetu, Kinerja Perbankan, Indonesia
Pengaruh Perilaku Keuangan, Kesadaran Keuangan, Pengetahuan Keuangan Dan Sikap Keuangan Terhadap Kinerja UMKM Di Kecamatan Samudera Kabupaten Aceh Utara Zawi, Muhammad Boy; ., Chairil Akhyar; Marzuki, Marzuki Marzuki
Jurnal Visioner & Strategis Vol. 13 No. 1 (2024): Jurnal Visioner & Strategis, Edisi Maret 2024
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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This research aims to analyze the influence of financial behavior, financial awareness, financial knowledge and financial attitudes on the performance of MSMEs in Samudera District, North Aceh Regency. The sample in this research was 69 MSMEs in Samudera District, North Aceh Regency and used the Slovin technique. The analytical tool used is multiple linear regression. The results of the research show that the variables financial behavior, financial awareness, financial knowledge and financial attitudes have a significant positive effect on the performance of MSMEs both partially and simultaneously. Keywords: financial behavior, financial awareness, financial knowledge, financial attitude, MSME performance
THE EFFECT OF PROFITABILITY, ASSETS STRUCTURE, AND LIQUIDITY ON CAPITAL STRUCTURE FOOD AND BEVERAGE COMPANY WHICH IS REGISTERED ON BEI 2019-2022 Isma Putri Agustina; Rico Nur Ilham; Muttaqien; Chairil Akhyar
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 2 (2023): IHERT (2023) SECOND ISSUE: International Conference on Health Science, Green Ec
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i2.377

Abstract

This research aims to analyze the influence of profitability, asset structure and liquidity on the capital structure of Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study were 43 Food and Beverage Companies registered on the IDX 2019-2022. The samples selected based on purposive sampling technique were 24 Food and Beverage Companies and had 96 observations. This research uses secondary data. The estimated model used is panel data regression analysis with the Fixed Effect Model. The research result show that Profitability has a negative and insignificant effect on Capital Structure, Asset Structure has a negative and significant effect on Capital Structure, Liquidity has a negative and insignificant effect on Capital Structure.
Pelatihan Pengembangan Usaha Kreatif Berbasis Kuliner Lokal Di Kota Lhokseumawe Ristati; Akhyar, Chairil; Marzuki; Mursidah; Zulham
SABAJAYA Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 05 (2024): SABAJAYA : Jurnal Pengabdian Kepada Masyarakat
Publisher : SABA JAYA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59561/sabajaya.v2i05.431

Abstract

Indonesia, dengan populasi besar dan kekayaan budaya kulinernya, memiliki potensi signifikan dalam sektor ekonomi kreatif, khususnya dalam subsektor kuliner. Artikel ini membahas program pengabdian masyarakat yang dilaksanakan di kota Lhokseumawe, bertujuan untuk meningkatkan pemahaman dan kemampuan pelaku usaha dalam pengelolaan wisata kuliner. Program ini mencakup pelatihan dan sosialisasi dalam tiga tahap: sektor produksi, manajemen, dan pemasaran. Tahap pertama fokus pada pengolahan roti canai, tahap kedua pada tata kelola kampung wisata kuliner dan kewirausahaan, serta tahap ketiga pada strategi pemasaran melalui media sosial. Hasil program menunjukkan bahwa inovasi produk seperti roti canai beku dan olahan baru dapat meningkatkan daya tarik pasar. Evaluasi menunjukkan bahwa pelatihan dan pendampingan efektif dalam memperbaiki operasional dan pemasaran, meningkatkan produktivitas, serta memperluas jangkauan pasar. Penambahan pemahaman mengenai tata kelola, sapta pesona, perencanaan fasilitas, dan strategi pemasaran diharapkan memperkuat roti canai di Kota Lhokseumawe sebagai destinasi wisata kuliner dan mendorong pertumbuhan ekonomi lokal.
Determinants of Foreign Direct Investment in Indonesia: Do Presidential Regimes Matter? Syamni, Ghazali; Ansari, Rizal; Majid, M. Shabri Abd; Marzuki, Marzuki; Akhyar, Chairil
Signifikan: Jurnal Ilmu Ekonomi Vol 13, No 1 (2024)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v13i1.40690

Abstract

Research Originality: The originality of the research is the separation of data in different governments. The request is based on the leadership style, especially in the era of President Susilo Bambang Yudhoyono and President Jokowi.Research Objectives: This study examines the determinants of foreign direct investment (FDI), both in the short and long term in Indonesia during the leadership of Presidents Susilo Bambang Yudhoyono (SBY) and Joko Widodo (Jokowi).Research Methods: This study uses time series data on the World Development Indicators website from 2004 to 2021. Using Autoregressive Distributed Lag (ARDL)Empirical Results: This study finds evidence that institutional quality, economic growth, and presidential regime in the short and long run significantly positively affect FDI. Meanwhile, the population negatively influences FDI in Indonesia in both the short and long run.Implications: These findings imply that to draw in more foreign direct investment (FDI), Indonesia must enhance institutional quality, economic growth, presidential governance, and population control.JEL Classification: F21, F43, G18, H21, R23
Pelatihan Pembiayaan Berkelanjutan (Sustainable Finance) untuk Mendorong Pertumbuhan Ekonomi Hijau di Kalangan UMKM Ristati; Zulham; Akhyar, Chairil; Mardhiah, Ainol; Rahmaniar
SABAJAYA Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 02 (2025): SABAJAYA : Jurnal Pengabdian Kepada Masyarakat
Publisher : SABA JAYA PUBLISHER

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Abstract

Pelatihan "Pembiayaan Berkelanjutan untuk Mendorong Pertumbuhan Ekonomi Hijau di Kalangan UMKM" bertujuan untuk meningkatkan pemahaman dan penerapan prinsip-prinsip keuangan berkelanjutan dalam sektor usaha mikro, kecil, dan menengah (UMKM) di Indonesia. Pelatihan ini menggunakan metode kuantitatif dengan desain eksperimen yang melibatkan 60 peserta dari berbagai UMKM. Peserta dibagi menjadi dua kelompok: kelompok eksperimen yang mengikuti pelatihan dan kelompok kontrol yang tidak menerima pelatihan. Data dikumpulkan melalui kuesioner sebelum dan setelah pelatihan untuk mengukur perubahan pengetahuan dan sikap peserta terhadap keuangan berkelanjutan. Hasil dari pelatihan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai pentingnya keberlanjutan dalam pengelolaan keuangan, serta peningkatan pengetahuan tentang akses ke sumber pembiayaan hijau. Pelatihan ini juga berhasil meningkatkan kapasitas manajerial dan keterampilan peserta, yang esensial untuk penerapan praktik bisnis berkelanjutan. Selain itu, pelatihan menciptakan jejaring antar peserta yang memperkuat kolaborasi di antara UMKM.
Co-Authors -, Suci Andriani Aditya Aditya Adnan Adnan Adnan Ainol Mardhiah Alfiana Alfiana Alfiana Alya Azhara Amalia Fitri Amalia Fitri Ani Ruslaniah Ansari, Rizal Arya Permana Ginting Arya Permana Ginting Bahri, Halida Bungsu Keumala Sari Cahyo, Rico Dwi Chairul Azman Chairul Azman Chalirafi, Chalirafi Darmawati Darmawati Darmawati Darmawati Darmawati Muchtar Ella Nabila EM Yusuf Iis Eva Yuniarti Utami Ferian Ferian Fika Yandani Fuadi Fuadi Ghazali Syamni Ghazali Syamni Hairani Putri Hairani Putri Harsono, Iwan` Hastanti Listyaningtyas Hasvinsa Mahra Hasvinsa Mahra Hawa Zahrani Hepi Boang Manalu Hepi Boang Manalu Hia Asmuni Husaini Husaini Husaini Husaini Husaini Iklil Iklil Ikramuddin, Ikramuddin Inayatul Mutmainnah Indah Anta Sari Irada Sinta Isma Putri Agustina Iwan Harsono John Zysman Jumaini Jumaini Jummaini Lily Andari Mukhtar Lily Andari Mukhtar M Albani M Albani M Subhan M. Subhan Majid, M. Shabri Abd Mariyudi Mariyudi Marzuki Marzuki Marzuki Marzuki Marzuki Marzuki Marzuki Marzuki, Marzuki Marzuki Matriadi, Faisal Maysarah Maysarah Mohammad Gifari Sono Muammar Khadafi Muchsin Muchsin Muchtar, Darmawati Muliani Muliani Muliani Mursidah Mursidah Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Naufal Bachri, Naufal NAZIR NAZIR, NAZIR Nur Sa’adah Muhamad Nurhasanah Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela, Nurlela Nurliati Nurliati Ola Liana ZK Puji Suryani, Suci Radiah Alfara Rahmaniar Raihan Fajiral Ratna Sari Siregar Ravina Ravina Reja Azwani Reza Hendri Yana Reza Hendri Yana Ria Aristantia, Ria Rico Nur Ilham Rieneke Ryke Kalalo Ristati Ristati Salsabila Prina Wahyuni Sari Yulis Terfiadi Sari Yulis Terfiadi Sean Michael Owen Wijaya Shahira Salsabilla Shinta Novitalia Shinta Novitalia Siska Tri Amanda Siska Tri Amanda Siti Maimunah Siti Maimunah Siti Zahara Siti Zahara Sono, Mohammad Gifari Sri Rizky Sri Rizky Sri Wahyuni Sri Wahyuni Suci Andriani - Suci Puji Suryani Sultan Fadlullah Nuri Sultan Fadlullah Nuri Sumiati Sumiati Syahreza, Dina Sarah Syamsul Bahri Syamsul Bahri Utami, Eva Yuniarti Wardhiah Wardhiah Wardhiah Wardhiah Wardhiah Wardhiah, Wardhiah Widya Hartanti Widya Hartanti Widya Ningrum Widya Ningrum Wilda Nafisa Wilda Nafisa Yusniar Yusniar Zahrina, Zahrina Zawi, Muhammad Boy Zihan Chairunnisa Zulfan Zulfan Zulfan Zulfan Zulham Zulham Zysman, John