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Pengaruh Diterbitkannya Perppu Nomor 1 Tahun 2020 Terhadap Stabilitas Sistem Keuangan Bank Syariah Di Indonesia ely nurhayati; Amin Mansur; Hesty Juni Tambuati Subing
Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Vol. 5 No. 1 (2023): 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.v5i1.3307

Abstract

The Covid-19 pandemic has shaken the national economy. This causes the wheels of the economy to not run, so that the business world loses demand and at the same time loses the ability to create supply. The spread of the corona virus has disrupted the performance and capacity of debtors from the business community in carrying out their credit obligations so that it has the potential to disrupt banking performance in managing credit which in turn can disrupt the stability of Islamic banks. One of the government's efforts to minimize the impact of the Covid-19 pandemic outbreak on the country's economy including the financial sector is to ratify Perppu No. 1 of 2020. This study analyzes how the effect of the issuance of Perppu No. 1 of 2020 has on the stability of the financial system of Islamic banks in Indonesia. The method used in this research is descriptive analysis method. The results of the analysis found that the issuance of Perppu No. 1 of 2020 has so far not had an impact on the stability of the financial system of Islamic banks in Indonesia. This is due to the fact that during the Covid-19 pandemic, no sharia bank has experienced a serious enough shock so that the various facilities offered through the Perppu have not been utilized by sharia banking
Pengaruh Profitabilitas dan Leverage Terhadap Manajemen Laba dengan Ukuran Perusahaan Sebagai Variabel Moderasi Hesty Juni Tambuati Subing; Aisyah Devia Purnama Sari
Ekono Insentif Vol 17 No 2 (2023): Ekono Insentif
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah IV

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36787/jei.v17i2.1145

Abstract

Penelitian ini menguji bagaimana manajemen laba mempengaruhi profitabilitas, leverage dengan ukuran Perusahaan sebagai moderasi pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Penelitian kuantitatif ini menggunakan analisis regresi data panel dan MRA menggunakan Eviews 12. Penelitian ini mengkaji real estate dan properti di Bursa Efek Indonesia perusahaan pada tahun 2017 hingga 2021. Sampel terdiri dari 15 perusahaan yang dipilih secara purposive sampling. Data diambil dari dokumentasi website IDX (www.idx.co.id). Penelitian ini menunjukkan bahwa profitabilitas dan leverage berpengaruh terhadap manajemen laba secara parsial dan simultan, Ukuran perusahaan dapat memoderasi pengaruh profitabilitas terhadap manajemen laba. Ukuran perusahaan tidak dapat memoderasi pengaruh leverage terhadap manajemen laba. ABSTRACT This study examines how earnings management affects profitability, leverage with firm size as a moderation in property and real estate companies listed on the Indonesia Stock Exchange. This quantitative study uses panel data analysis and MRA regression using Eviews 12. This study examines real estate and property companies on the Indonesia Stock Exchange from 2017 to 2021. The sample consists of 15 companies selected by purposive sampling. Data taken from the IDX documentation website (www.idx.co.id). This study shows that profitability and leverage affect earnings management partially and simultaneously. Firm size can moderate the effect of profitability on earnings management. Company size cannot moderate the effect of leverage on earnings management.
Pelatihan kewirausahaan e-commerce sebagai peluang usaha di era digital ini dirancang untuk memperkuat kapasitas pemuda-pemudi desa Kadumaneuh Hesty Juni Tambuati Subing; Ely Nurhayati; Hilma Suyana; Cahyani Rahma Noviyanti
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 3 (2024): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i3.26228

Abstract

Abstrak Pelatihan kewirausahaan E-Commerce sebagai Peluang Usaha di Era Digital ini dirancang untuk memperkuat kapasitas pemuda-pemudi desa kadumaneuh dalam menghadapi perubahan serta memanfaatkan peluang ekonomi yang berkembang di era digital. Kurangnya pemahaman pemuda pemudi mengakibatkan mereka kesulitan untuk memanfaatkan peluang bisnis yang ada di era digital, Tim PKM dari Universitas Yarsi menyelenggarakan pelatihan ini agar membekali pemuda pemudi dengan pengetahuan dan keterampilan yang relevan dalam e-commerce agar pemuda-pemudi desa lebih siap bersaing dan berinovasi. Masyarakat dan para pemuda pemudi, serta prangkat Desa yang berjumlah 20 orang berpartisipasi dalam pelatihan ini terlibat secara aktif melalui metode yang meliputi ceramah, diskusi, dan praktik. Hasil dari kegiatan PKM menunjukkan bahwa nilai Pre-Test mencapai 43%, sementara setelah pelatihan dilaksanakan, nilai Post-Test meningkat menjadi 98%. Hal ini menandakan adanya peningkatan pengetahuan yang signifikan di kalangan pemuda-pemudi desa, di mana hampir seluruh peserta telah memahami konsep kewirausahaan, bisnis digital, serta E-Commerce. Diharapkan, program ini tidak hanya meningkatkan kesejahteraan individu peserta, tetapi juga berdampak positif terhadap pertumbuhan ekonomi lokal dengan memanfaatkan digitalisasi sebagai penggerak utama dalam pengembangan usaha di desa. Kata kunci: kewirausahaan; sosial media; e-commerce. Abstract E-Commerce entrepreneurship training as a Business Opportunity in the Digital Era is designed to strengthen the capacity of kadumaneuh village youth in facing changes and utilizing economic opportunities that develop in the digital era. The lack of understanding of young people makes it difficult for them to take advantage of business opportunities that exist in the digital era, the PKM Team from Yarsi University organized this training to equip young people with relevant knowledge and skills in e-commerce so that village youth are better prepared to compete and innovate. The community and young people, as well as village officials totaling 20 people participated in this training were actively involved through methods including lectures, discussions, and practices. The results of the PKM activities showed that the Pre-Test score reached 43%, while after the training was carried out, the Post-Test score increased to 98%. This indicates a significant increase in knowledge among the village youth, where almost all participants have understood the concepts of entrepreneurship, digital business, and E-Commerce. It is hoped that this program will not only improve the welfare of individual participants, but also have a positive impact on local economic growth by utilizing digitalization as the main driver in business development in the village. Keywords: entrepreneurship; social media; e-commerce