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Analisis Anggaran Laba dalam Proses Pengendalian Biaya Operasional pada Koperasi Syariah Indonesia Ismalinda Wieke W; Ainunnisa Al Rumra; Nabila Intan Azzah; Suryo Budi Santoso
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 1 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.843 KB) | DOI: 10.30651/jms.v8i1.17570

Abstract

AbstracktManagement control is a system that controls all activities that occur within a company in order to determine the right strategy and implement it to achieve company goals. While the cooperative's profit budget is the income that has been reduced by costs. The higher the income, the higher the profit. The purpose of this case study is to analyze the success of the profit budget in controlling operational costs that can be carried out by sharia cooperative management to increase profits. This study uses a qualitative descriptive method with a literature study method. he results of this study are to show that the profit budget is interconnected with the process of controlling operational costs. So if the budgeted profit is high but you don't control expenses, the profit will be low. Keywords: Profit Budget, Management Control, Cost Operasional
Analisis Perbandingan Kinerja Keuangan Perbankan Konvensional dan Perbankan Syariah pada Masa Pandemi Covid-19 Afani Eka Syah Putri; Sri Wahyuni; Suryo Budi Santoso; Siti Nur Azizah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 1 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.125 KB) | DOI: 10.30651/jms.v8i1.18138

Abstract

AbstrakTujuan kajian ini ialah untuk memberi gambaran atau informasi latar belakang dampak pandemi Covid-19 terhadap praktik perbankan konvensional dan perbankan syariah. Nasabah bisa memakai definisi ini sebagai kerangka pengambilan keputusan untuk membandingkan efektivitas bank dalam menangani krisis keuangan dengan Covid-19. Populasi kajian ini ialah sektor perbankan yang beroperasi di Indonesia tahun 2020-2021, baik bank konvensional ataupun bank syariah. Metode dalam mengambil sampel yang dipergunakan pada kajian ini ialah metode purposive sampling. hasil kajian ini ditemukan jika ada perbedaan ROA, atau NPL/NPF yang signifikan dalam kinerja keuangan pada bank konvensional serta bank syariah pada masa pandemi Covid-19. Namun, tidak ada perbedaan yang besar rasio ROE, CAR serta BOPO pada kinerja keuangan bank konvensional serta bank syariah di masa pandemi Covid-19. Kata kunci: Kinerja Keuangan, Perbankan Konvensional, Perbankan Syariah, Pandemi Covid-19
PERBANDINGAN KINERJA BANK UMUM SYARIAH DI INDONESIA DAN MALAYSIA BERDASARKAN MAQASHID SYARIAH Akhmad Khusaeri; Eko Hariyanto; Azmi Fitriati; Suryo Budi Santoso
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 24, No 1 (2022)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.162 KB) | DOI: 10.32424/jeba.v24i1.3007

Abstract

PENGARUH IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Elinda Dwi Agus Saputri; Iwan Fakhruddin; Suryo Budi Santoso; Novi Dirgantari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11530

Abstract

The phenomenon in BUMN in 2023, namely PT Waskita Karya (Persero) Tbk. was dismissed by the IDX in stock trading because it was unable to pay its principal debt and overdue interest. The purpose of this study is to analyze the effect of good corporate governance, intellectual capital, and leverage on the financial performance of BUMN companies listed on the IDX in 2020-2022. This research uses quantitative methods processed using Eviews software. The results of this study are that the size of the board of commissioners has no effect on financial performance, the proportion of independent commissioners has a positive and significant effect on financial performance, the frequency of board meetings has a negative and significant effect on financial performance, intellectual capital has no significant effect on financial performance, and leverage has a positive and significant effect on financial performance. Keywords :Good corporate governance, intellectual capital, leverage, financial performance
Effects of Institutional Ownership, Managerial Ownership, Company Size, Dividend Policy on Profitability: Study on Companies listed in JII30 in 2021-2023 Ilham Abadisukur; Suryo Budi Santoso; Eko Hariyanto; Siti Nur Azizah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3955

Abstract

This study aims to examine the effect of institutional ownership, managerial ownership, company size, and dividend policy on profitability. Agency theory is used to strengthen of institutional ownership and managerial ownership variables, while for the company size and dividend policy variables using signal theory. The subjects of this study were companies listed on JII30, with a research period from 2021 to 2023. The method used in this study uses a quantitative approach, with data analysis using SPSS. The results showed that only the dividend policy variable had a positive and significant effect on profitability. This shows that dividend policy is in line with signal theory in influencing profitability. Meanwhile, the variables of institutional ownership, managerial ownership, and company size have a positive effect but do not show a significant effect on profitability. This shows that institutional ownership, managerial ownership, and company size are not the main factors in influencing profitability in companies listed on JII30 for the period 2021 to 2023.
Analisis Penilaian Nasabah Terhadap Kinerja Marketing Pada Bank Muamalat Indonesia Febyh Ai Nurhasanah; Ana Fauziah Pangestuti; Muhamad Malikul Adil; Suryo Budi Santoso
Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 2 (2022): Desember (Jurnal Ilmu Sosial dan Humaniora)
Publisher : CV Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1030.2 KB) | DOI: 10.57248/jishum.v1i2.81

Abstract

Penelitian ini bertujuan untuk mengetahui penilaian pihak bank ataupun nasabah terhadap kinerja marketing dan untuk melihat apakah penilaian tersebut dapat meningkatkan kinerja marketing. Metode dalam penelitian ini menggunakan metode deskriptif kualitatif. Hasilnya, penelitian yang dilakukan pihak bank dilihat dari kinerja karyawan, kedisiplinan, tanggungjawab terhadap pekerjaannya. Hasil kinerja karyawan yang bekerja dengan baik diberikan reward dengan pemberian insentif dan apresiasi lainnya agar terus semangat kerja yang baik.