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RASIO PRODUK PEMBIAYAAN SYARIAH SEBAGAI DETERMINAN RETURN ON EQUITY BANK UMUM SYARIAH DI INDONESIA Nataliawati, Rita; Kamayanti, Ari; Soemaryono, -; Suyanto, Umar Yeni; Sayyid, Mokhtar
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 2 (2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.485 KB) | DOI: 10.33795/jraam.v4i2.006

Abstract

AbstractThis study aims to analyze the effect of the ratio of sharia financing products conducted with mudharabah, musyarakah, murabahah, istishna, and ijarah contracts on the Return On Equity of Sharia Commercial Banks in Indonesia uses multiple linear regression analysis. The research finding that mudharabah, musyarakah, murabahah, ijarah financing have an effect on Return on Equity, while istishna has no effect on Return on Equity of Islamic banks in Indonesia.AbstrakTujuan dari penelitian ini adalah untukmenganalisis pengaruh rasio produk pembiayaan syariah yang dilakukan dengan akad mudharabah,musyarakah, murabahah, istishna, dan ijarah pada Bank Umum Syariah di Indonesiadengan menggunakanrasio Return On Equity. Teknik analisis yang digunakan adalah  regresi linier berganda. Hasil penelitian menunjukkan bahwa pembiayaan mudharabah, musyarakah, murabahah, ijarah berpengaruh terhadap Return on Equitydan istishna tidak berpengaruh terhadapReturn on Equity Bank Umum syariah di Indonesia.
Pengembangan Metode Pemulihan Penerimaan Pajak Pasca Pandemi Covid-19 Mokhtar Sayyid; Rita Nataliawati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.554

Abstract

The case of the Covid-19 pandemic caused a slowdown in economic growth in Indonesia, which in turn resulted in a decrease in the amount of tax revenue, which eventually led the government to provide tax incentives to taxpayers. The COVID-19 pandemic has had a tremendous impact on all countries in the world, including Indonesia. The Central Statistics Agency (BPS) announced that the Indonesian economy experienced a slowdown in the first quarter of 2020, which was 2.97%. Compared to the fourth quarter of 2019, Indonesia's economic growth was recorded at minus 2.41%. This study aims to develop a method of tax revenue that has been adapted to the conditions of the Covid-19 pandemic. This study uses an exploratory method with a quantitative approach. The data used are the annual reports of companies listed on the Indonesia Stock Exchange (IDX) in 2018 and 2019. The sample selection method uses a purposive sampling method and obtained 233 samples for 2018 and 227 samples for 2019. With the results in the form of suggestions given in improving Post-covid-19 tax revenues, namely (1) Optimization of the withholding tax (WHT) mechanism, (2) Imposition of Final PPh for non-SME taxpayers, and (3) Efficiency of tax collection costs. This proposal requires in-depth study before implementation
Analisis Akuntabilitas, Transparansi, dan Partisipasi Masyarakat dalam Pengelolaan Keuangan Dana Desa Rina Sulistyowati; Rita Nataliawati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.819

Abstract

The study aims to analyze accountability, transparency and community participation in the financial management on the Mojoranu Village Fund. The data analysis technique uses descriptive qualitative techniques by reducing data, displaying data and drawing conclusions (verification). The results showed that the accountability of financial management of Mojoranu village funds was appropriate. Transparency in the management of Mojoranu's village funds has not been fully transparent, while community participation in development planning such as meetings has been good. Community participation in the implementation of development is good. Community participation in supervision is still lacking. While participation in the evaluation phase was quite good.
Stock Price dan COVID-19 : Sebuah Studi Perbandingan pada Sektor Perbankan Indonesia Elliv Hidayatul Lailiyah; Arfiana Dewi; Rita Nataliawati
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 1 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v9i1.3149

Abstract

The COVID-19 pandemic has had an impact on every sector of life, including the world of capital markets and banking. This study aims to analyze the events of the COVID-19 pandemic on stock prices. This study uses a comparative study by comparing the stock prices of banks into three periods. The comparison period used is before COVID-19 hit Indonesia, when the first case of COVID-19 was announced in Indonesia (t+1) and after the first case, when the COVID-19 vaccine was first discovered (t+1). This study uses banks listed on the Indonesia Stock Exchange with the top ten largest assets in the first quarter of 2020. Data analysis uses the Paired Samples T-Test. The results of the study show that there are differences in stock prices before COVID-19 hit Indonesia and during the first case of COVID-19; there is a difference in stock prices when the first case of COVID-19 was announced in Indonesia and after the first case of COVID-19; and there is a difference in stock prices before COVID-19 hit Indonesia and after the first case of COVID-19 was announced in Indonesia.
Mendeley Software Training in Facilitating Reference Management in Thesis Writing for ITB Postgraduate Program Ahmad Dahlan Lamongan Mas’adah; Rina Sulistyowati; Rita Nataliawati
Indonesian Journal of Society Development Vol. 2 No. 1 (2023): February, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v2i1.3156

Abstract

The purpose of holding the Mendeley software training program is to make it easier for postgraduate students to write automatic bibliography as well as find references for reputable international journals and accredited national journals in particular and write citations. The method used in training activities is carried out by the team in the form of lectures, practice and question and answer. This training was conducted at the ITB Ahmad Dahlan Lamongan campus on Saturday 17 December 2022, involving lecturers from ITB Ahmad Dahlan Lamongan. The result of the training is to increase students' knowledge of using delay software and making bibliography using reference management. The implication of the training activities is that these activities can be scheduled for each batch of postgraduate students in the future
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LAMONGAN Dwi Pratiwi; Rita Nataliawati; Arfiana Dewi; Mesra Berlyn Haskim
Media Komunikasi Ilmu Ekonomi Vol 38 No 2 (2021): MELATI : Jurnal Media Komunikasi Ilmu Ekonomi Desember 2021
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.987 KB)

Abstract

Penelitian ini bertujuan untuk menguji analisis efektivitas dan potensi penerimaan pajak Bea Perolehan Hak Atas Tanah dan Bangunan terhadap Pendapatan Asli Daerah Kabupaten Lamongan periode tahun 2016-2020. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah data realisasi dan target Penerimaan Pendapatan Asli Daerah Kabupaten Lamongan selama tahun 2016-2020 dan sampelnya adalah data target dan realisasi penerimaan pajak pajak Bea Perolehan Hak Atas Tanah dan Bangunan Kabupaten Lamongan tahun 2016-2020. Metode pengumpulan data menggunakan data sekunder. Hasil dari penelitian menunjukkan tingkat efektivitas pajak Bea Perolehan Hak Atas Tanah dan Bangunan Kabupaten Lamongan secara keseluruhan dilihat dari rata-rata setiap tahunnya 81,65% dan termasuk kriteria yang cukup efektif. Efektivitas tertinggi terjadi pada tahun 2016 yaitu sebesar 112,44%. Besarnya pajak Bea Perolehan Hak Atas Tanah dan Bangunan dalam meningkatkan PAD Kabupaten Lamongan cukup besar. Potensi terbanyak dari transaksi jual beli.
PEMBAGIAN MASKER DAN HANDSANITIZER SEBAGAI UPAYA ANTISIPASI PENYEBARAN COVID-19 PADA MASYARAKAT Achmad Ilham S; Ahmad Khafid; Lutfi Sadewo; Munawaroh; Rita Nataliawati; Didik Puji Wahyono
Ahmad Dahlan Mengabdi Vol 1 No 1 (2022): ABADI : Jurnal Ahmad Dahlan Mengabdi Edisi Maret 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.222 KB) | DOI: 10.58906/abadi.v1i1.57

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Covid-19 adalah penyakit menular yang disebabkan oleh Severe Acute Respiratory Syndrom Corona Virus 2 (SARS-CoV-2). Covid-19 pertamakali ditemukan di wuhan China pada Desember 2019. Virus ini menyebar luas didunia dan menimbulkan kepanikan. Covid-19 dapan menyebar dengan mudah melalui partikel-partikel cairan tubuh seperti; Panas, Batuk dan Bersin. Salah satu upaya melakukan perlindungan diri terhadap penularan adalah dengan menggunakan alat pelindung diri atau APD. Salah satu alat pelindung diri mampu melindungi diri dari udara yang terkontaminasi Covid-19 yaitu masker. Selain penggunaan masker, rajin mencuci tangan, juga memakai handsanitaizer merupakan bentuk perlindungan diri terhadap penularan Covid-19. Namum hingga saat ini kesadaran menggunakan masker, mencuci tangan dan memakai handsanitaizer di masyarakat masih rendah. Oleh karena itu, kami membuat program kerja pembagian masker dan Handsanitaizer gratis untuk masyarakat di wilayah kelurahan Sidokumpul, RT 02/RW 05. Dengan adanya kegiatan ini, diharapkan dapat menjadi Stimulus positif bagi Implementasi kebijakan pemerintah mengenai protokol kesehatan C0vid-19, membantu masyarakat melindungi diri dari paparan Covid-19 serta meningkatkan kesadaran masyarakat terhadap pentungnya penggunaan masker di era pandemi.
Pelatihan Literasi Digital Sebagai Pembangkit UMKM DESA JATIREJO Tri Winarsih; Rita Nataliawati; Indah Fauziah; Saras Dewi Qomariah
Community : Jurnal Pengabdian Pada Masyarakat Vol 2 No 3 (2022): November : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1358.633 KB) | DOI: 10.51903/community.v2i3.272

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The potential of human resources in recognizing digital literacy has not been used wisely, the lack of knowledge of online marketing and product management, the use of rice as a basic ingredient for making crackers has not been fully mastered by the people of Jatirejo Village, as well as limited packaging that requires special handling in serving. Through the Focus Group Discussion (FGD) method, In-depth Interviews, as well as field assistance, it is hoped that it will be able to add insight and understanding to the people of Jatirejo Village, who previously thought that it was enough to work in the rice fields only half-heartedly in their free time managing leftover rice as crackers, now they are more daring to innovate to market on social media. The results of community service related to digital literacy training as a MSME generator are that the Jatirejo Village community welcomes digital literacy training, the ease of making rice crackers and the affordability of raw materials for making rice crackers gives new enthusiasm in developing local products from Jatirejo Village, considering relatively affordable prices in the media social services increase the motivation of all levels of village apparatus and village communities to support the revival of MSMEs.
Rasio Produk Pembiayaan Syariah sebagai Determinan Return On Equity Bank Umum Syariah di Indonesia Rita Nataliawati; Ari Kamayanti; Soemaryono; Suyanto; Sayyid
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 2 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.485 KB) | DOI: 10.33795/jraam.v4i2.006

Abstract

This study aims to analyze the effect of the ratio of sharia financing products conducted with mudharabah, musyarakah, murabahah, istishna, and ijarah contracts on the Return On Equity of Sharia Commercial Banks in Indonesia uses multiple linear regression analysis. The research finding that mudharabah, musyarakah, murabahah, ijarah financing have an effect on Return on Equity, while istishna has no effect on Return on Equity of Islamic banks in Indonesia. Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh rasio produk pembiayaan syariah yang dilakukan dengan akad mudharabah, musyarakah, murabahah, istishna, dan ijarah pada Bank Umum Syariah di Indonesia dengan menggunakan rasio Return On Equity. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa pembiayaan mudharabah, musyarakah, murabahah, ijarah berpengaruh terhadap Return on Equity dan istishna tidak berpengaruh terhadap Return on Equity Bank Umum syariah di Indonesia.
EFEKTIVITAS DAN KONTRIBUSI PAJAK HIBURAN TERHADAP PAD SELAMA PEMULIHAN COVID-19 Presti Belinda; Rita Nataliawati; Sri Yaumi; Tri Winarsih
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 2 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.542 KB) | DOI: 10.25139/jaap.v6i2.5040

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Pendapatan Asli Daerah (PAD) merupakan pendapatan terbesar Pemerintah Daerah. Salah satunya yaitu Kabupaten Lamongan. Adanya pandemi covid-19 ini penerimaan dan target Pajak Daerah Lamongan tidak optimal dan mengalami kenaikan dan penurunan pada setiap tahunnya. Penelitian ini bertujuan untuk Untuk Mengetahui tingat Efektivitas penerimaan Pajak Hiburan terhadap Pendapatan Asli Daerah (PAD) Kabupaten Lamongan pada masa Recovery Pandemi Covid-19. Metode dalam penelitian ini menggunakan metode deskriptif kualitatif. Dalam penelitian ini menggunakan data penerimaan pajak hiburan pada tahun 2019-2021. Analisis data menggunakan reduksi data sedangkan, untuk validasi data menggunakan teknik triangulasi teknik, sumber, dan waktu. Hasil Penelitian (1) Tingkat Efektivitas Pajak Hiburan Terhadap Pendapatan Asli Daerah Kabupaten Lamongan dari tahun 2019-2021 Tidak Efektif, (2) Tingkat Kontribusi Pajak Hiburan Terhadap Pendapatan Asli Daerah Kabupaten Lamongan dari tahun 2019-2021 berada dalam kriteria “Sangat Kurang”.