Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Yumary: Jurnal Pengabdian kepada Masyarakat Bukhori: Kajian Ekonomi dan Keuangan Islam
Eha Nugraha
Sekolah Tinggi Ilmu Ekonomi Al-Madani, Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Kinerja Keuangan Bank Syariah Indonesia (BSI) Sebelum dan Setelah Merger Shafira Arista Putri; Dini Dewindaru; Eha Nugraha
Bukhori: Kajian Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.696 KB) | DOI: 10.35912/bukhori.v2i2.1972

Abstract

Purpose: This study aims to determine the effect of mergers on BSI's financial performance. Research methodology: The method used in this research is descriptive comparative, namely research that describes a certain situation within a predetermined period of time. The data used in this study comes from the financial statements of the three Islamic banks before the merger (2019) and BSI after the merger (2021). Results: The results of this study show that of the nine ratios studied, six ratios have increased, namely the quick ratio, debt to equity ratio, times interest earned, return on assets, return on equity, and net profit margin, while the other four have decreased, namely the current ratio, cash ratio , and debt ratios. Limitations: The observation period is limited to a year before and a year after the merger. Contribution: As for suggestions for BSI, it is necessary to pay attention to important and dominant aspects that can improve the quality of company assets and financing. Novelty: The difference between this study and previous studies is that the ratios used in this study are Current Ratio (CR), Quick Ratio (QR), Cash Ratio, Debt Ratio (DR), Debt to equity ratio (DER), Times interest earned (TIE), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) as a comparison to see the financial performance before and after the merger from BSI.
Pendampingan Pengelolaan dan Pelaporan Keuangan Pondok Pesantren Al-Firdaus Endri Juniyanto; Eha Nugraha; Dini Dewindaru
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i1.1864

Abstract

Purpose: Presentation of Islamic boarding school financial reports is not in accordance with the Islamic Boarding School Financial Guidelines mandated by Bank Indonesia (BI) and the Indonesian Association of Accountants. Method: The tools used in this community service activity included laptops, LCDs, and accounting software. Office Excel, financial forms, and forms. Results: Indicators of the success of this activity can be identified in two stages of evaluation: initial evaluation and evaluation of the results. An initial evaluation was conducted by presenting interim financial reports based on simulation data from January 2022. The aim is to ensure that the forms are filled correctly and that the transactions reported in these forms are properly recorded in the journal. The results were evaluated to determine and ensure that all data entered were presented correctly and in accordance with Islamic boarding school accounting guidelines. Limitations: The lack of knowledge and educational background of administrative staff from non-accounting causes obstacles. Contribution: The results of the activity show that there is an increase in the understanding of employees in the finance departments of schools and Islamic boarding schools. This was evidenced by the enthusiasm of the participants in the question-and-answer form and discussion. Workshop participants were willing to carry out follow-up activities in the form of financial management assistance for schools and Islamic boarding schools in the future.
Co-Authors Dini Dewindaru Dini Dewindaru Endri Juniyanto Shafira Arista Putri