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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi MIX : Jurnal Ilmiah Manajemen Journal of Accounting Science (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Riset Bisnis dan Manajemen Altifani Journal: International Journal of Community Engagement Abdimas Indonesian Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Economics and Economic Policy

Abin Suarsa

Universitas Muhammadiyah Bandung

Author-ID : 5996822

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

Published : 17 Documents Claim Missing Document

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Kajian kemampuan keuangan daerah untuk pertimbangan penempatan modal daerah pada bumd studi kasus APBD pemerintah kabupaten cianjur Sjamsuridjal Sjamsuridjal; Abin Suarsa
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 3, No 1: Mei 2017
Publisher : Universitas Mercu Buana Yogyakarta

Investasi yang akan direncanakan oleh suatu pemerintah daerah pada Badan Usaha Milik Daerah (BUMD) harus melihat kemampuan keuangan yang dimiliki oleh daerah tersebut. Karena itu, jika suatu daerah berencana akan melakukan investasi daerah, baik investasi awal maupun penambahaninvestasi daerah pada BUMD, terlebih dahulu perlu dilakukan kajian terhadap kemampuan keuangan daerah tersebut. Jika kemampuan daerahnya tergolong sedang atau tinggi, maka daerah tersebut dapat leluasa berinovasi melalui berbagai program pembangunan, termasuk melakukan penyertaan modalpada BUMD. Tetapi sebaliknya apabila kemampuan keuangan daerahnya tergolong rendah, agak sulit untuk memenuhi seluruh belanja yang telah direncanakan daerah. Kajian dilakukan dengan melaksanakan perhitungan terhadap kekampuan keuangan daerah dan rasio-rasio yang menunjukan tingkat kemandirian Pemerintah Daerah. Dasar perhitungan tersebut adalah dengan membandingkanpendapatan asli daerah (PAD), Anggaran Pendapatan dan Belanja Daerah (APBD) dengan bantuanbantuan daerah yang diperoleh dari Pemerintah Pusat. Berdasar perhitungan tersebut akan terlihat kemampuan keuangan yang dimiliki Pemerintah Daerah serta tingkat kemandirian yang dimiliki oleh suatu daerah. Kajian ini mengambil studi kasus APBD Pemerintah Kabupaten Cianjur Tahun Anggaran2017. Perhitungan kemampuan keuangan dan rasio-rasio pada APBD Pemerintah Kabupaten Cianjur Tahun Anggaran 2017, menyatakan bahwa Pemerintah Kabupaten Cianjur memiliki kemampuan keuangan daerah yang tinggi, tetapi tingkat kemandiriannya rendah, atau masih memiliki tingkat ketergantungan yang tinggi dengan Pemerintah Pusat. Berdasar hasil kajian tersebut dapat disimpulkanbahwa Pemerintah Kabupaten Cianjur dapat mempertimbangkan berbagai inovasi untuk melakukan peningkatan pendapatan asli daerah, mulai dari intensifikasi ekstensifiikasi pajak dan retribusi daerah, peningkatan infrastruktur yang dapat menunjang perekonomian, peningkatan pelayanan dasar masyarakat, hingga kegiatan pembangunan yang dapat merangsang peningkatan perekonomian daerah, termasuk peningkatan investasi pemerintah daerah pada BUMD.

KERANGKA PENGENDALIAN INTERN MODEL COMITEE ON SPONSORING ORGANIZATION (COSO): IMPLEMENTASI DALAM PENYALURAN PEMBIAYAAN PADA KOPERASI SYARIAH BAITUL MUTTAQIN KOTA BANDUNG Abin Suarsa; Mujiman Mujiman
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 5, No 2: November 2019
Publisher : Universitas Mercu Buana Yogyakarta

Perkembangan ekonomi yang mengalami tren penurunan berdampak pada pelaku bisnis yang mengakibatkan berkurangnya daya beli serta berimbas pada koperasi. Banyak anggota koperasi yang tidak mampu membayar kewajibannya sehingga terjadi pembiayaan bermasalah. Pengendalian diperlukan untuk meminimalkan pembiyaan bermasalah. Tujuan penelitian ini untuk mengetahui bagaimana Kerangka Pengendalian Comitee On Sponsoring Organization (COSO) dalam mengendalikan prosedur pemberian pembiyaan implementasi penerapan pada Koperasi Syariah Baitul Muttaqin Bandung sehingga akan meningkatkan kualitas pembiayaan. Penelitian ini merupakan penelitian kualitatif dengan menggunakan tiga metode pengumpulan data yaitu: partisipasi, observasi dan wawancara. Pengolahan data mengacu pada studi pustaka yang kemudian dianalisis dengan menggunakan analisis deskriptif dan menganalisis keseuaian antara kriteria dan praktik implementasi sistem pengendalian internal dengan menggunakan triangulasi. Hasil penelitian ini menunjukkan bahwa pengendalian internal Koperasi Syariahh Baitul Muttaqin sudah menerapkan kerangka pengendalian Comittee On Spronsoring Organization walaupun masih ada kekurangan. Efektifitas penerapan ini dapat dibuktikan dengan tingkat resiko pembiayaan bermasalah yang rendah, yakni dibawah 5%.

DISCLOSURE OF CARBON EMISSIONS: MEDIA EXPOSURE, INDUSTRY TYPE, AND PROFITABILITY OF FOOD AND BEVERAGE COMPANIES Rina Asmeri; Yuli Ardiany; Rubianti Sari; Abin Suarsa; Lira Sari
Jurnal Riset Bisnis dan Manajemen Vol. 16 No. 1 (2023): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v16i1.7398

This study aims to determine the effect of media exposure, industry type, and profitability on the disclosure of carbon emissions in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The type of data used in this study is quantitative data sourced from the company’s financial statements. The source of data in this study is secondary data. The population in this study is the food and beverage sector companies on the Indonesia Stock Exchange in the 2017 to 2019 period with a total of 60 companies. The sampling technique used purposive sampling technique based on predetermined criteria. Based on the predetermined criteria, a sample of 18 companies was obtained. The analytical method used in this study used logistic regression analysis. The results of this study show that, partially, media exposure has an insignificant effect on carbon emissions, industry type has a significant effect on carbon emissions, profitability has an insignificant effect on carbon emissions, and simultaneously, media exposure, industry type, and profitability have an effect on carbon emissions. The unique findings of this paper are relevant to government, management, and standard setters.

PENGUNGKAPAN CSR PERBANGKAN SYARIAH SEBAGAI KEBUTUHAN INFORMASI STAKEHOLDER Rinovian, Reztu; Suarsa, Abin

Publisher :

This research aims to analyze the disclosure of corporate social responsibility by Bank Syariah Mandiri dan Bank Syariah Bukopin based on shariah enterprise theory. This research wasconducted by analyzing how the Bank Syariah Mandiri dan Bank Syariah Bukopin disclose corporate social responsibility through the information presented in the annual report are based on the items disclosure of social responsibility based on sharia enterprise theory. This research uses a qualitative method with case study method in which the analysis using content analysis. The data used in this research is secondary data in the form of a written document that is the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin obtained from the official website of Bank Syariah Mandiri dan Bank Syariah Bukopin. This research is descriptive interpretative to discuss problems with clear descriptions based on the ability of researchers to reveal the purpose of understanding the information presented in the annual report of Bank Syariah Mandiri dan Bank Syariah Bukopin. This research shows that social responsibility reporting Bank Syariah Mandiri dan Bank Syariah Bukopin still very limited, and is far from being in accordance with sharia enterprise theory.

PENGARUH RETURN ON ASSETS, DEBT TO ASSETS RATIO, DAN OPINI AUDIT TERHADAP AUDIT DELAY Suarsa, Abin; Nawawi, Eki Muhamad

Publisher :

This research is performed in order to test the influence of the variable ROA, DAR and audit opinion toward Audit Delay to the company of manufactur sector basic industrial and chemical in BEI for periode 2013-2014 Analysis technique used is multi regression and hypothesis test use t-statistic to test coefficient of regression partial. The analyse result indicate that data ROA and Audit Opinion in partial significant toward Audit Delay. DAR in partial not significant toward Audit Delay. Anova test result show ROA, DAR and Audit Opinion in simultan significant toward AudIt delay.

PENGARUH PELATIHAN KERJA DAN STRES KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN BAGIAN PRODUKSI DEPARTEMEN R-PET PT. NAMASINDO PLAS BANDUNG BARAT Zulkarnaen, Wandy; Suarsa, Abin; Kusmana, Rachmat

Publisher :

Penelitian ini bertujuan untuk mengetahui Pengaruh Pelatihan Kerja dan Stres Kerja Terhadap Produktivitas Kerja Karyawan Bagian Produksi Departemen R-PET di PT Namasindo Plas Bandung Barat. Latar belakang penelitian ini berkaitan dengan tidak tercapainya target produksi selama tiga tahun berturut turut dari tahun 2014 hingga 2016 yang ada di bagian produksi yaitu pada manajemen Bagian Produksi Departemen R-PET di PT. Namasindo Plas. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi penelitian adalah semua karyawan/i Bagian Produksi Departemen R-PET PT Namasindo Plas Bandung Barat yaitu sebanyak 90 orang dengan jumlah sample dengan menggunakan teknik Slovin sebanyak 74 orang. Hasil penelitian menunjukan bahwa Pelatihan dan stress kerja memberikan pengaruh sebesar 87,5% terhadap produktivitas kerja, angka 87,5% disini artinya setiap perubahan produktivitas kerja sebesar 87,5% dipengaruhi oleh perubahan variabel Pelatihan dan Stress Kerja. Adapun sisanya sebesar 12,5% disebabkan oleh variabel-variabel lain diluar kedua variabel tersebut yang tidak dilibatkan dalam penelitian ini, antara lain motivasi, imbalan.

ANALISIS PENGENDALIAN INTERN SISTEM PENERIMAAN DAN PENGELUARAN KAS DALAM MENINGKATKAN KUALITAS LAPORAN ARUS KAS Anggraeni, Neng Hany; Suarsa, Abin; Verawaty, Verawaty

Publisher :

Cash receipts and expenditure controlling are important in a company, because cash it self is the most important assets account, that also has an important position in funding company operations.In analyzing some data, the writer using qualitative method. Using both primary and secondary data. This research collecting data technique using field research with interview, observation, and documentations.The examp results showing that internal cash receipts controlling has been effective enough,contraty with the internal expenditure cash controlling system. In cash disbursment system a writer still found some factors than wasn’t fully work yet. Such as double function beetween receiving, storing, and cash register. There still no function splitting between cash and petty cash. Cash on hand and cash register are both uninsured. Klinik Utama Bandung Eye Center in general already compile cash flow report based on PSAK No. 2, that compile report with indirect method.

BENTUK PEMBIAYAAN MUSYARAKAH MUTANAQISHAH DI LEMBAGA KEUANGAN SYARIAH Solihin, Dadin; Suarsa, Abin

Publisher :

Financing with Islamic banks or Islamic Financial Institutions (LKS) for business partners, is one of the financing supports for goods, services, and business, including home ownership, production machinery, assets, or other productive inventories. This study analyzes the concept of the implementation of mushārakah mutanāqishah (MMQ) financing and the (term) mode of mushārakah mutanāqishah financing in LKS. The purpose of the study, essentially looking for scientific relevance of the three problems that are the object of study, both from the implementative dimension, as well as normative. Mushārakah mutanāqishah is a hybrid contract between the mushārakah and ijārah contracts. This term is also implementatively less popular. The study was conducted in a descriptive qualitative manner on MMQ financing products in LKS, then analyzed in a normative juridical manner based on DSN-MUI Fatwa and applicable regulations in Indonesia. Data is sourced from various literature, regulations, interviews, and other data relevant with the research material. Reviewing concept of the implementing mushārakah mutanāqishah financing in LKS, this has only been applied in a number of products, such as applied for home ownership financing (PPR iB products), indent home ownership financing (PPR-Indent iB products), used for business cooperation in goods physical (inventory), such as for financing machinery, manufacturing equipment, vehicles, as well as other physical objects that are productive and profit oriented, but also developed for the financing of commercial business activities carried out various forms of business in accordance with the sharia principles including principles of buying and selling, profit sharing and leasing. Whereas regarding term of mushārakah mutanāqishah financing, stakeholders can use one the eight forms of mushārakah mutanāqishah financing as needed by taking into account dimensions shirkah capital (portion) of the bank, customer capital, profit sharing method, return method bank portion funds, gradual promise transfer of portions, term of financing period, and type allocation of financing.

LOCAL WISDOM VALUES GOVERNANCE AS NON-FINANCIAL INTANGIBLE ASSETS IN SUPPORTING INDIGENOUS PEOPLES' SUSTAINABILITY IN KAMPUNG PULO KABUPATEN GARUT Suarsa, Abin; Verawaty, Verawaty; Sugihyanto, Toto

Publisher :

The study entitled " Local Wisdom Values Governance as Non-Financial Intangible Assets in Supporting Indigenous Peoples' Sustainability in Kampung Pulo Kabupaten Garut " aims to understand the motivation of indigenous peoples Pulo village in implementing local wisdom in life everyday so as to support its sustainability.The method used in this research is qualitative method with interpretive paradigm and phenomenological approach. The analytical unit focuses on awareness, noema, noesis, intuition, and intersubjectivity. The main data of this research are interview result and observation result.The results of this study indicate that the local wisdom of the pulo community contains the philosophy of life and the teachings that prioritize the balance between human, God, and nature. Governance emphasizes exemplary, communication, education, and mutual reminders.

Sosialisasi dan Pelatihan Sertifikasi Produk Halal Pada Pelaku Usaha Makanan di Padukuhan Sumberan Kecamatan Ngaglik Kabupaten Sleman As’ari, Hasim; Suarsa, Abin; Purnama, Eka
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.368

The government requires business actors to have a halal certificate by 2024. This PKM activity aims to socialize Law no. 33 of 2014 concerning Halal Product Guarantees, and business actors in Sumberan Hamlet, Ngaglik District, Sleman Regency, through socialization activities and halal certification training, are expected to be able to produce halal food products, thoyiban. This is because there is still a lack of business actors in Sumberan Hamlet who have halal certificates. The PKM method goes through an initial preparation stage, the implementation stage of PKM activities is carried out with lectures and a mentoring stage. PKM ran smoothly, participants were very enthusiastic about following stage by stage. Through this PKM, business actors in Sumberan Hamlet guarantee halal quality in their products in order to obtain halal certificates so that they can increase sales, and ultimately improve community welfare.

Co-Authors Adnan, Saepul Agus Bagianto, Agus Anandari Ladysta, Hilmiah Anggraeni, Neng Hany Anuar, Nik Arieff Ashaff Bin Nik Arum Kanti, Khaerani As’ari, Hasim B.M.A.S. Anaconda Bangkara Cikita Berlian Hakim Dwi Larasati, Rizky Eka Purnama Eki Muhamad Nawawi Erfiansyah, Erfan Febri Liantoni, Febri Hasim As ari Hidayatulloh, A. Nururrochman Kaswoto, Junet Kusmana, Rachmat Kusumawati, Eni Lira Sari Maruf, Irma Rachmawati Mujiman Mujiman Munzir Munzir, Munzir Nawawi, Eki Muhamad Neng Hany Anggraeni Noor, Qur'ani Nurohmah, Lisda Rachmat Kusmana Reztu Rinovian Rina Asmeri, Rina Rinovian, Reztu Rubianti Sari Septian, Septian Sjamsuridjal Sjamsuridjal Solihin, Dadin Sugiartiningsih Sugiartiningsih, Sugiartiningsih Sugihyanto, Toto Suparjiman, Suparjiman Supriatna, Reren Toto Sugihyanto Tutut Dewi Astuti Verawaty Verawaty Verawaty Verawaty Verawaty Verawaty Waeno, Mahamadaree Wandy Zulkarnaen Yuli Ardiany Yunan, Arief Zakaria, Muhammad Firdaus Bin Zulkarnaen, Wandy

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