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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Holistik: Journal For Islamic Social Sciences Al-Mustashfa Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Dimasejati: Jurnal Pengabdian Kepada Masyarakat AL-FALAH : Journal of Islamic Economics Journal of Applied Islamic Economics and Finance Mutanaqishah: Journal of Islamic Banking Hawalah : Kajian Ilmu Ekonomi Syariah Jurnal Ekonomi Bisnis Antartika Jurnal Keuangan dan Perbankan Syariah Journal of Sharia Accounting and Tax (JSAT Wealth: Journal of Islamic Banking and Finance Jurnal Kajian Ekonomi dan Perbankan Syariah Cirebon International Journal of Economics and Business
Diana Djuwita, Diana
IAIN Syekh Nurjati Cirebon, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Pemanfaatan Teknologi dan Media Sosial sebagai Media Promosi Produk Terhadap Minat Generasi Z pada Bank Muamalat KCP Sumber Aenutaqiah, Hilda; Djuwita, Diana; Rakim, Aditya Achmad
Jurnal Keuangan dan Perbankan Syariah Vol 3 No 2 (2024): Desember 2024
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/jkubs.v3i2.3589

Abstract

This study aims to analyze the influence of the use of technology and social media on the interest of generation Z, as well as the influence of the use of technology and social media simultaneously or together on the interest of generation Z in Bank Muamalat KCP Sumber. This study uses a survey method with a quantitative approach. The data sources used include primary and secondary data. The population in this study is generation Z who are customers of Bank Muamalat KCP Sumber from 2017 to 2023 with a total of 7,500 customers. The number of samples taken was 100 respondents, which was determined using the Slovin formula, with purposive sampling techniques. Data were collected through observation, interviews, questionnaires, and documentation. This study used the Likert scale for measurement, and the data was analyzed using the IBM SPSS Statistic 29 application. The results show that the use of technology has a positive and significant influence on the interest of Generation Z in Bank Muamalat KCP Sumber, with a calculated t-value (3.624) greater than the t-table (1.66071) and a significance level of 0.001 which is smaller than 0.05. Social media also has a positive and significant influence on the interest of Generation Z in Bank Muamalat KCP Sumber, with a tcount value (6.746) greater than the t-table (1.66071) and a significance level of 0.001 which is smaller than 0.05. Together, the use of technology and social media has a significant effect on the interest of Generation Z with a contribution of 71.4%, while the remaining 28.6% is influenced by other variables.
Pengaruh Biaya Operasional, Pendapatan dan Intensitas Research and Development terhadap Kinerja Keuangan pada Perusahaan Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Intan Nuraulia Hajari; Djuwita, Diana; Nakhwatunnisa, Haulah
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 1 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 1 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i1.11592

Abstract

This study aims to analyze the effect of operating costs, revenue, and Research and Development (R&D) intensity on financial performance in pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Financial performance in this study is measured using Return on Assets (ROA). This research uses quantitative methods with panel data regression models. The population in this study were pharmaceutical companies listed on the IDX, with samples selected using purposive sampling method, so that 7 companies were obtained with a total of 35 observation data. The results showed that partially, operating costs have a negative and significant effect on ROA, while revenue has a positive and significant effect on ROA. Meanwhile, R&D intensity has no significant effect on ROA, which indicates that investment in research and development has not had a direct impact on the profitability of pharmaceutical companies in the period studied. However, simultaneously, the three variables have a significant effect on the company's financial performance. Keywords: Operating expenses; Revenue; R&D Intensity; Financial Performance; ROA.
Determinan Kualitas Laporan Keuangan Badan Pendapatan Daerah Kabupaten Cirebon Aslamiyah, Siti Tsuwaibatul; Djuwita, Diana; Setiowati, Nur Eka
Journal of Sharia Accounting and Tax Vol. 3 No. 1 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v3i1.392

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan standar akuntansi pemerintah, pendidikan, dan akuntabilitas kinerja instansi pemerintahan terhadap kualitas laporan keuangan. Penelitian dilakukan dengan metode kuantitatif dan jenis data yang digunakan adalah data primer dan sekunder, dengan teknik pengumpulan data melalui penyebaran kuesioner. Populasi yang digunakan ialah seluruh pegawai yang bekerja pada Badan Pendapatan Daerah Kabupaten Cirebon. Sampel yang digunakan dalam penelitian yaitu sebanyak 50 pegawai yang diperoleh dengan metode sensus (jenuh). Pengujian data dilakukan dengan cara uji validitas dan reliabilitas, uji asumsi klasik dan uji hipotesis dengan metode analisis regresi. Hasil penelitian menunjukkan bahwa secara parsial penerapan standar akuntansi pemerintah dan pendidikan berpengaruh terhadap kualitas laporan keuangan. Sedangkan akuntabilitas kinerja tidak berpengaruh terhadap kualitas laporan keuangan. Pada koefisien determinasi (R2) menunjukkan nilai 0,67 atau 67% yang menyimpulkan bahwa sebesar 67% kinerja pegawai dapat dijelaskan melalui standar akuntansi pemerintah, pendidikan, dan akuntabilitas kinerja, sedangkan sisanya 33% dijelaskan oleh variabel lain yang tidak digunakan dalam penelitian ini.
Dampak Pengelolaan Dana Desa melalui Pembangunan Infrastruktur Jalan terhadap Upaya Peningkatan Kesejahteraan Masyarakat: Studi pada Desa Nanggela Kecamatan Greged Kabupaten Cirebon Nurpauziah, Fuji; Djuwita, Diana; Layaman, Layaman
Journal of Sharia Accounting and Tax Vol. 3 No. 1 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v3i1.394

Abstract

Penelitian ini bertujuan untuk menganalisis mekanisme tata kelola alokasi dana desa dan mengevaluasi dampaknya terhadap kesejahteraan masyarakat melalui pembangunan infrastruktur jalan di Desa Nanggela, Kabupaten Cirebon, Indonesia. Studi ini menggunakan pendekatan studi kasus kualitatif. Data primer dan sekunder dikumpulkan melalui wawancara mendalam dengan para pemangku kepentingan utama (aparat desa, tokoh masyarakat), observasi, serta analisis dokumen perencanaan dan pertanggungjawaban. Hasil penelitian menunjukkan bahwa mekanisme pengelolaan dana desa telah berjalan secara efektif dan sistematis, mencakup lima tahapan kunci: (1) diagnosis masalah berbasis data lapangan, (2) perencanaan anggaran partisipatif yang melibatkan beragam pemangku kepentingan, (3) implementasi yang disesuaikan dengan kapasitas fiskal, (4) pengawasan dan evaluasi berkelanjutan, serta (5) pelaporan pertanggungjawaban yang transparan melalui sistem keuangan desa. Pembangunan infrastruktur jalan secara signifikan meningkatkan kesejahteraan masyarakat dengan meningkatkan aksesibilitas dan konektivitas ekonomi lokal. Studi ini memberikan bukti empiris mengenai efektivitas model tata kelola partisipatif dalam menerjemahkan alokasi dana publik menjadi peningkatan kesejahteraan yang nyata di tingkat desa. Sebagai rekomendasi kebijakan, penelitian ini menyarankan perlunya integrasi standar kualitas material dalam proses pengadaan untuk menjamin keberlanjutan infrastruktur jangka panjang.
Break Even Point Analysis as A Profit Planning Tool at PT. Herbal Medicine and Pharmaceutical Industry Sido Muncul Tbk Septiani, Arin Adelia; Djuwita, Diana; Usman, Usman
Wealth: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, UIN Prof. K. H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/wealth.v3i1.12236

Abstract

One of the tools used in profit analysis planning is break even point analysis. Break even point analysis is an analysis to determine the break even point, namely the situation where a company does not make a profit and does not experience losses. This research aims to determine the level of break even point, contribution margin, margin of safety and profit targets achieved, as well as to find out whether the break even method is effectively used for profit planning. This research uses quantitative descriptive methods. The type and source of data used is secondary data in the form of the official financial report of PT Sido Muncul for the 2020-2022 period. The data analysis techniques used are break even point analysis, contribution margin, margin of safety and profit target. The results of this research show that the company's condition is very good because it has exceeded the company's break even point, so that the company makes a profit or profitability. The results of the margin of safety calculation also show that the safety limit of PT Industri Jamu and Farmasi Sido Muncul is classified as safe, because the sales figure has exceeded the calculated value of the margin safety
Analysis of Factors Affecting the Profitability of Bank Syariah Indonesia (BSI) Nurul Innayah; Abdul Aziz; Diana Djuwita
Mutanaqishah: Journal of Islamic Banking Vol. 3 No. 2 (2023): December 2023
Publisher : Department of Islamic Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/mutanaqishah.v3i2.1482

Abstract

This study aims to analyze the effect of Non-Performing Financing, Operating Costs, Operating Income, Capital Adequacy Ratio and Financing to Deposit Ratio partially or simultaneously on Profitability as measured by Return on Assets at Sharia Commercial Banks. The population of this study is Sharia Commercial Banks listed on the Indonesia Stock Exchange. The research data is quantitative data obtained from the quarterly financial statements for the 2021-2022 period. The data analysis method of this research is regression analysis of panel data using EViews 12 software. The results of this study show that independent variables namely NPF, BOPO, CAR and FDR simultaneously affect ROA with a significance value of F below 5%. Partially, independent variables (NPF, BOPO, CAR and FDR) have a negative and significant effect on ROA, because all independent variables have significant values below 5%. The value of the coefficient of determination (R2) is 0.967. This shows that 96% of each change in ROA can be explained by NPF, BOPO, CAR and FDR variables, the remaining 4% is influenced by other factors not explained in this study.
Full Costing dalam Perhitungan Harga Pokok Produksi sebagai Dasar Penentuan Harga Jual yang Akurat pada UMKM Batik Ibnu Hajar Cirebon Irawan, Feri; Nakhwatunnisa, Haulah; Djuwita, Diana
Journal of Sharia Accounting and Tax Vol. 3 No. 2 (2025): Journal of Sharia Accounting and Tax
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/jsat.v3i2.411

Abstract

Penelitian ini bertujuan untuk mengetahui penetapan harga jual Batik Ibnu Hajar Panembahan Plered, Kabupaten Cirebon dengan menggunakan teknik full costing serta menganalisis kelebihan dan kekurangannya dalam proses perhitungan biaya produksi. Metode penelitian menggunakan pendekatan kualitatif melalui wawancara, observasi, dan dokumentasi untuk memperoleh gambaran menyeluruh mengenai kondisi UMKM Batik Ibnu Hajar. Hasil penelitian menunjukkan bahwa harga pokok produksi batik printing ditetapkan sebesar Rp19.942 per meter, sedangkan perhitungan full costing menghasilkan biaya Rp19.692 per meter dengan harga jual Rp29.538, berbeda Rp375 dari perhitungan UMKM yang menghasilkan harga jual Rp29.913. Selisih ini muncul karena full costing memperhitungkan seluruh biaya produksi, sehingga memberikan perhitungan biaya yang lebih akurat. Pada pesanan ini, Batik Ibnu Hajar menjual produknya seharga Rp34.500 per meter, meskipun UMKM masih menggunakan biaya yang diantisipasi dalam menentukan harga bahan baku.
THE INFLUENCE OF PRICE, PRODUCT QUALITY, AND STORE ATMOSPHERE ON CONSUMER SATISFACTION AT HIMALAYAN COFFEE SHOP Nurrisma, Medta; Djuwita, Diana; Saefulloh, Eef; Firdauzi, Indrawan
Cirebon International Journal of Economics and Business Vol. 3 No. 2 (2025): Oktober 2025
Publisher : Faculty of Islamic Economics and Business IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cijeb.v3i2.187

Abstract

In Indonesia, coffee shops are developing very rapidly, starting to open in all corners of the country, from urban to rural areas. As a result, many coffee shop industries have emerged that offer a variety of coffee products. They also have a comfortable atmosphere and all the amenities needed to relax. The purpose of this research is to analyze the influence of price, product quality, and store atmosphere on consumer satisfaction at Himalayan coffee shops. This research uses a quantitative approach and association research with a sample of 100 Himalayan Coffee Visitors. The sampling technique is Purposive Sampling. Data collection techniques use observation, interviews and questionnaires. The power analysis techniques used are validity test, reliability test, classical assumption test, multiple linear regression test, coefficient of determination test and hypothesis test with the help of SPSS 23 software. The research results from partial analysis show that price has a positive and significant effect on the consumer satisfaction variable, product quality has a positive and significant effect on consumer satisfaction, store atmosphere has a positive and significant effect on consumer satisfaction. Simultaneous calculation results show that Price (X1), Product Quality (X2) and Store Atmosphere (X3) have a positive and significant effect on Consumer Satisfaction (Y) of the Himalayan Coffee Shop.
Co-Authors Abdul Aziz Achmad Otong Busthomi Aenutaqiah, Hilda Afiqoh Agustin Agus Abikusna Anggraeni, Ruri Aslamiyah, Siti Tsuwaibatul Assa Fito Muhammad Ayus ahmad Yusuf Bakhri, Syaeful Cantika Dwi Fatonnah Dian Purnamasari Feri irawan Ijah, Siti Rohmatul Inarawi, Wiwi Indrawan Firdauzi Inez Cerelia Intan Nuraulia Hajari Layaman Layaman, Layaman Nakhwatunnisa, Haulah NINING WAHYUNINGSIH Nur Eka Setiowati Nur Eka Setiowati, Nur Eka Nurpauziah, Fuji Nurrisma, Medta Nurul Innayah Priyanti, Diana Nurramadhani Raden Mohamad Herdian Bhakti Rakim, Aditya Achmad Robiatul Hikmah Saefulloh, Eef Sarah Lutfiani Septiani, Arin Adelia Sri Mulyati Syafrudin . Syahid, Husein As Usman Usman Wartoyo Wartoyo Widagdo, Ridwan Zaizafun, Alya Fauzi