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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Kompartemen : Jurnal Ilmiah Akuntansi Journal of Social Research Society: Jurnal Pengabdian Masyarakat Penamas: Journal of Community Service Jurnal Ilmiah Keuangan Akuntansi Bisnis Jurnal Ekonomi, Bisnis dan Manajemen Journal Research of Social Science, Economics, and Management Hikmayo: Jurnal Pengabdian Masyarakat Tintamas: Jurnal Pengabdian Indonesia Emas JMMU: Jurnal Mahasiswa Manajemen dan Umum

Yudi Siyamto

Akademi Manajemen Administrasi Yogyakarta

Author-ID : 619851

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Articles

Title

Prediksi Financial Distrees BRI Syariah Sebelum Pandemi Covid 19 Sri Febri Astyo Bakti; yudi siyamto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

In terms of the ability to generate profits, BRI Syariah experienced a significant decline. If this decline is not immediately resolved, it will be disrupted and the possibility of financial distress in banking can occur. The purpose of the study was to determine the financial distress experienced by BRI Syariah before the pandemic, namely 2016-2019. The research method used in this research is descriptive quantitative approach with calculations using modified Z-Score analysis. The results showed that during the last 4 years before the COVID-19 pandemic, BRI Syariah was categorized as a gray area with a Z Score value of 1.1 < Z" < 2.6, meaning that on this occasion it indicated that BRI Syariah was in the gray area, so it cannot be ascertained whether the company is categorized as a healthy company or a company that is likely to go bankrupt.

Efisiensi Dan Efektifitas Dengan Menggunakan Metode FIFO Dan FEFO Pada Obat Generik Tahun 2020-2021 Ninik Fizziah Ummah; Yudi Siyamto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Drug inventory management is also very much needed because as a benchmark, where drug inventory management is said to be effective and efficient if it produces fast, precise and correct results. The purpose of this study was to determine the effectiveness and efficiency of generic drugs using the FIFO and FEFO methods. This type of research is quantitative with a descriptive method approach with a sample of 112 generic drug preparations used. The analysis used used drug inventory turnover ratio analysis and measured the level of effectiveness and efficiency of drug preparation management. The results show that the difference in the number of sales days with the company's standard of effectiveness and efficiency on generic drug products in 2020-2021 is declared effective and efficient with the value generated in 2020 of 66.07% and in 2021 of 70.54%, where the results this value is greater than the results of the calculation of the ineffective and efficient category, namely in 2020 it is 33,935 and in 2021 it is 29,46%

Pengaruh Kualitas Pelayanan Terhadap Kepuasan Pengunjung Perpustakaan Di Dinas Perpustakaan Dan Kearsipan Muhammad Isnaini Fathoni; Yudi Siyamto
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 2 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

This study aims to determine the effect of service quality on the satisfaction of library visitors at the library and archives office in Gunungkidul district, Yogyakarta Special Region. This type of research is quantitative research with the aim of proving the effect of service quality variables on visitor satisfaction. The population in this study amounted to 133 people, while the number of samples in this study amounted to 100 people using the slovin formula, the analytical method used in this study was a statistical approach to the type of simple linear regression method with the help of SPSS 23 software. The results of this study indicate that the quality The services provided by the library and archives office in Gunungkidul Regency, Special Region of Yogyakarta, have a significant positive effect on visitor satisfaction, where the magnitude of the influence given is 57.3%, meaning that 42.7% is influenced by other factors that are not used as variables in the study.

BNI Syariah Sebelum Pandemi Covid 19 Ditinjau Dari Prediksi Financial Distress Yudi Siyamto; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 1 No 1 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

In terms of the ratio of financing to third party funds, BNI Syariah has experienced a significant decline over the last 5 years. If this decline is not immediately resolved, it will be disrupted and the possibility of financial distress in banking can occur. The purpose of the study was to determine the financial distress experienced by BNI Syariah before the pandemic, namely 2016-2019. The research method used in this research is descriptive quantitative approach with calculations using modified Z-Score analysis. The results showed that in the last quarter of March 2016 to September 2018 before the COVID-19 pandemic, BNI Syariah was categorized as a gray area with a Z-Score value of 1.1 < Z" < 2.6, meaning that on this occasion it indicated that BNI Syariah was in the gray zone. gray area, so it cannot be ascertained whether the company is categorized as a healthy company or a company that is likely to go bankrupt, but in the quarter of December 2018 to June 2019 BNI Syariah is categorized as a distress zone, meaning that it indicates that the company has a high probability of going bankrupt.

Analisis Kelengkapan Formulir Ringkasan Masuk dan Keluar Pada Rekam Medis Pasien Rawat Inap: (Studi Kasus Di RSKIA Ummi Khasanah Bantul Daerah Istimewa Yogyakarta) Intan Sukmawati; Yudi Siyamto; Khoiri Najib
Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v2i2.67

This study aims to describe the completeness of the admission and discharge summary forms in terms of patient identification, important reporting, authentication, and documentation in the medical records of inpatients. The research method used is descriptive method using quantitative analysis methods. The Simple Random Sampling technique was used in this study with a sample of 163 incoming and outgoing summary forms out of a total population of 274 incoming and outgoing summary forms. The results of this study showed that based on patient identification completeness was 78% and incompleteness reached 22%, important reporting with a completeness rate of 67% and 33% incompleteness, authentication with a completeness rate of 99% and 1% incompleteness, as well as correct documentation with a completeness level 94% and 6% incomplete. So that the results of the study show that the percentage of completeness of filling in the summary forms of admission and discharge in the medical records of inpatients at RSKIA Ummi Khasanah Bantul Daerah Istimewa Yogyakarta is still not 100% with a percentage of completeness of 84% and incompleteness of 16%.

Analisis Komparatif Indeks Kepuasan Masyarakat Pada Pelayanan Pendaftaran Online Rumah Sakit Paru Respira Yogyakarta Tahun 2020-2023 Pratiwi, Olcarissa Ceira; Siyamto, Yudi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 2 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i2.131

Penelitian ini bertujuan untuk membandingkan hasil indeks kepuasan masyarakat pada pelayanan pendaftaran online Rumah Sakit Paru Respira Yogyakarta pada tahun 2020-2023. Jenis penelitian yaitu deskriptif kuantitatif. Populasi penelitian adalah laporan indeks kepuasan yang dikeluarkan pihak Rumah Sakit dengan sampel selama 3 tahun. Penentuan sampel dengan metode purposive sampling. Analisis data yang digunakan menggunakan perhitungan rata-rata hasil indeks kepuasan secara masing-masing unsur dan perhitungan keseluruhan. Hasil penelitian menunjukkan bahwa indeks kepuasan tahun 2020-2023 kategori baik, namun angka indeks dari 9 unsur, nilai tertinggi adalah penanganan pengaduan, saran dan masukan memiliki kriteria sangat baik dibandingkan dengan kriteria yang lainnya, sedangkan waktu pelayanan memilki kriteria kurang baik jika dibandingkan dengan yang lainnya

Optimalisasi Pengelolaan Perbekalan Farmasi dalam Menunjang Ketersediaan Obat di Rumah Sakit Rohimah, Wulan Wahidatun; Siyamto, Yudi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 3 No 3 (2024): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v3i3.167

Pengelolaan perbekalan farmasi di rumah sakit masih menghadapi kendala seperti kekosongan stok obat, keterlambatan pengiriman dari pemasok, dan pencatatan stok yang masih manual, yang berpengaruh pada efektivitas pelayanan farmasi. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus, di mana data dikumpulkan melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa meskipun rumah sakit telah menerapkan sistem ABC-VEN dalam pengelolaan obat, pencatatan stok yang masih manual menyebabkan ketidaktepatan dalam prediksi kebutuhan obat. Untuk mengatasi permasalahan tersebut, direkomendasikan penerapan Sistem Informasi Manajemen Farmasi (SIMFAR) guna meningkatkan akurasi pencatatan stok, diversifikasi pemasok untuk mengurangi risiko keterlambatan pengiriman, serta penambahan stok pengaman (buffer stock) guna memastikan ketersediaan obat yang lebih stabil. Implementasi strategi ini diharapkan dapat meningkatkan efisiensi pengelolaan farmasi serta mendukung pelayanan kesehatan yang lebih optimal.

Perkembangan Kualitas Pembiayaan Bank Syariah di Indonesia: Tren Kategori dan Non-Performing Financing 2015–2024 Siyamto, Yudi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 2 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i2.224

This study analyzes the development of Islamic banking financing quality in Indonesia during the period 2015–2024, focusing on the distribution of financing categories and the dynamics of the Non-Performing Financing (NPF) ratio. Secondary data were obtained from the Islamic Banking Statistics published by the Financial Services Authority of Indonesia (OJK). A descriptive quantitative method with time-series trend analysis was applied to map the shifts in the proportions of five financing categories: current, special mention, substandard, doubtful, and loss. The findings indicate that the current category consistently dominated more than 85% of financing throughout the observation period, reflecting the stability of Islamic banks’ portfolios. These results highlight that sustaining the dominance of current financing must be accompanied by stronger mitigation strategies for problematic financing, particularly loss financing, in order to safeguard industry resilience. The novelty of this research lies in its use of a full decade of longitudinal data, offering a more comprehensive perspective compared to prior studies that typically focused on shorter periods. The practical implication of this study is the urgency of strengthening risk management, improving governance, and ensuring sustained regulatory support to maintain the stability of Indonesia’s Islamic banking sector.

Tren Akad Pembiayaan di BPRS Indonesia: Dominasi Murabahah dan Kebangkitan Musyarakah dalam Perspektif 2015–2024 Siyamto, Yudi; Murdapa, Purnama Andri; Maelana, Herman Wahyu Dwi
Jurnal Ilmiah Keuangan Akuntansi Bisnis Vol 4 No 3 (2025): Jurnal Ilmiah Keuangan Akuntansi Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jikab.v4i3.215

This study aims to analyze the trends in the use of financing contracts at Islamic Rural Banks (BPRS) in Indonesia during the 2015 to 2024 period. The research employs a descriptive quantitative method utilizing secondary data sourced from financial reports and official statistics published by the Financial Services Authority (OJK), KNEKS, and other related sources. The results reveal that Murabahah remains the dominant contract throughout the study period, despite a significant decrease from 77.91% in 2015 to 55.95% in 2024. In contrast, the proportion of Musyarakah contracts increased markedly from 11.31% in 2015 to 26.47% in 2024, indicating growing diversification into profit-and-loss sharing financing products. These findings signify a positive shift toward the implementation of justice and profit and loss sharing principles in Islamic microfinance. This study is expected to serve as a reference for the development of more equitable and sustainable micro-shariah financing policies in the future.

Co-Authors Andhina Ika Sunardi ARY SUBIYANTORO Ary Subiyantoro, SE, MM Budiyanto Budiyanto Fathoni, Muhammad Isnaini Harun Santoso Helti Nur Aisyiah Herlambang, Susatyo Hidayatullah Hidayatullah Holo, Kristina Intan Sukmawati Khoiri Najib khuzaini, Khuzaini Kusumaningtyas, Daru Putri Maelana, Herman Wahyu dwi Muhammad Isnaini Fathoni Murdapa, Purnama Andri Mursyid Djawas Ngatipan Ninik Fizziah Ummah Nugroho, Himawan Agung Pratiwi, Desy Nur Pratiwi, Olcarissa Ceira Rohimah, Wulan Wahidatun Samsul Rosadi Siarno, Si Islam Sri Febri Astyo Bakti Subandi Subandi Suliantoro Suliantoro Sumadi Sumadi Ulul Azmi Mustofa, Ulul Azmi Wibowo, Prihartanto Eko Wijayanti, Irine Diana Sari Yulianta, Eka Yuliantoharinugroho, Yuliantoharinugroho Yuwita Ariessa Pravasanti Yuwita Ariessa Pravasanti, Yuwita Ariessa

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