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Implementasi Penilaian Kesehatan Bank Syariah Indonesia (BSI) Berdasarkan Peraturan Otoritas Jasa Keuangan (POJK) 2/POJK.03/2022 Iswanto, Yuni; Mulyani, Hendarti Tri Setyo
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 1 (2024): Budgeting: Jurnal Akuntansi Syariah, Juni 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i1.4430

An assessment regarding the health of Banks in Sharia Banking is also carried out, both the health of Sharia Banks and Sharia Rural Banks are assessed. As time progresses, the method of assessing the condition of a bank will have a dynamic nature which is expected to encourage re-regulation of a system used to assess the level of bank health based on sharia principles. Regulations used by the Financial Services Authority or abbreviated as (POJK) No. 8/POJK.03/2014 concerning the soundness level of all sharia-type commercial banks and all sharia business units which were created in an effort to increase the effectiveness of assessing the level of bank health in an effort to face several changes that involve business complexity and various risk profiles. from a bank or subsidiary company of the bank itself. This research will use an appropriate method for conducting assessments, namely CAMELS to assess the syari’ah Bank’s Healh. This research will use a qualitative approach. The research approach using a qualitative method is a method that will be based on post-positivism type philosophy which will later be used to be able to research in very natural or natural conditions where the researcher will be a key instrument in this research. The assessment period is carried out at least every 1 semester (6 months) and data must be updated if necessary at any time. There are several factors that become assessments that measure the level of bank health which can later be used in a sharia type commercial bank.

Peran Lembaga Keuangan Syariah pada Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah (Studi pada UMKM yang Ada di Kelurahan Pintu Air) Mulyani, Hendarti Tri Setyo; Iswanto, Yuni
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 2 (2024): Budgeting: Jurnal Akuntansi Syariah, Desember 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar

The growth of MSMEs is very important and should be noticed by the government. With small capital, these relatively small businesses can significantly contribute to the growth of the country's economy. However, on the other hand, capital often becomes a constraint for MSME entrepreneurs. In addition to operational needs, capital is also crucial for the development of their businesses. One institution responsible for finance based on Islamic teachings, as outlined in the Qur'an and Sunnah, is the Islamic Financial Institution (LKS). LKS aims not only to be profit-oriented but also to incorporate elements of Islam and humanity in its vision and mission. Strengthening the role of MSMEs in economic growth, especially in the Water Gate sub-district of Pangkalpinang City, Bangka Belitung Islands Province, is expected to have a positive impact on the local economy. However, the role of Islamic Financial Institutions in supporting MSMEs in this sub-district is still minimal. This is due to the lack of socialization of products and financial management practices from Islamic Financial Institutions, which results in a low level of interest from MSME actors to use Islamic financial products or implement Islamic financial management in their businesses. Interviews and observations conducted with several MSME actors in the Water Gate sub-district of Pangkalpinang City indicate that while financing has been received by some MSMEs, only a few MSME actors in this area have benefited from KUR financing from Islamic Financial Institutions due to limited knowledge and information about these institutions. Furthermore, regarding education and counseling, 4 out of 5 MSME actors interviewed reported that they have not received direct education from Islamic Financial Institutions about the implementation of Islamic finance or Islamic financial management for their businesses.

Analisis Pengaruh Kualitas Pelayanan Elektronik (E-Service Quality) Terhadap Loyalitas Pelanggan J&T Express Pangkalpinang Dengan Kepuasan Pelanggan Sebagai Mediator Dwikurnia, Ferimadhona; Manullang, Rizal R.; Setyo Mulyani , Hendarti Tri; Zamhari, Zamhari
GEMA EKONOMI Vol 10 No 2 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Penelitian ini berjudul: Ã¢â‚¬Å“Analisis Pengaruh Kualitas Pelayanan Elektronik (E-Service Quality) Terhadap Loyalitas Pelanggan J&T Express Pangkalpinang dengan tujuan Pelanggan sebagai MediatorÃ¢â‚¬Â. Tujuan penelitian ini adalah untuk mengetahui pengaruh Electronic Service Quality (kualitas layanan elektronik) terhadap Loyalitas Pelanggan, pengaruh Kualitas Layanan Elektronik (e-service quality) terhadap Kepuasan Pelanggan dan pengaruh Kualitas Layanan terhadap Loyalitas Pelanggan melalui Pelanggan Kepuasan sebagai mediator.. Penelitian ini dilakukan pada bulan September 2021 sampai Januari 2022. Teori yang digunakan dalam penelitian ini adalah teori Manajemen, Manajemen Pemasaran, Kualitas Layanan Elektronik (e-service quality), Loyalitas Pelanggan, dan Kepuasan Pelanggan. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif dengan maksud untuk mencari hubungan antar variabel penelitian menggunakan rumus statistik. Sedangkan rumus statistik yang digunakan untuk menguji hipotesis adalah Path Analysis. Sampel dalam penelitian ini berjumlah 95 orang. Hasil penelitian membuktikan bahwa: (1) kualitas layanan elektronik (e-service quality) berpengaruh terhadap loyalitas pelanggan, (2) kualitas layanan elektronik (e-service quality) berpengaruh terhadap kepuasan pelanggan. (3) kualitas pelayanan berpengaruh terhadap loyalitas pelanggan melalui Kepuasan Pelanggan sebagai mediator.

Analisis Pengaruh Kualitas Pelayanan Elektronik (E-Service Quality) Terhadap Loyalitas Pelanggan J&T Express Pangkalpinang Dengan Kepuasan Pelanggan Sebagai Mediator Dwikurnia, Ferimadhona; Manullang, Rizal R.; Setyo Mulyani , Hendarti Tri; Zamhari, Zamhari
GEMA EKONOMI Vol 10 No 2 (2021): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Penelitian ini berjudul: Ã¢â‚¬Å“Analisis Pengaruh Kualitas Pelayanan Elektronik (E-Service Quality) Terhadap Loyalitas Pelanggan J&T Express Pangkalpinang dengan tujuan Pelanggan sebagai MediatorÃ¢â‚¬Â. Tujuan penelitian ini adalah untuk mengetahui pengaruh Electronic Service Quality (kualitas layanan elektronik) terhadap Loyalitas Pelanggan, pengaruh Kualitas Layanan Elektronik (e-service quality) terhadap Kepuasan Pelanggan dan pengaruh Kualitas Layanan terhadap Loyalitas Pelanggan melalui Pelanggan Kepuasan sebagai mediator.. Penelitian ini dilakukan pada bulan September 2021 sampai Januari 2022. Teori yang digunakan dalam penelitian ini adalah teori Manajemen, Manajemen Pemasaran, Kualitas Layanan Elektronik (e-service quality), Loyalitas Pelanggan, dan Kepuasan Pelanggan. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif dengan maksud untuk mencari hubungan antar variabel penelitian menggunakan rumus statistik. Sedangkan rumus statistik yang digunakan untuk menguji hipotesis adalah Path Analysis. Sampel dalam penelitian ini berjumlah 95 orang. Hasil penelitian membuktikan bahwa: (1) kualitas layanan elektronik (e-service quality) berpengaruh terhadap loyalitas pelanggan, (2) kualitas layanan elektronik (e-service quality) berpengaruh terhadap kepuasan pelanggan. (3) kualitas pelayanan berpengaruh terhadap loyalitas pelanggan melalui Kepuasan Pelanggan sebagai mediator.

Implementasi Kesesuaian Standar GRI dalam Sustainability Report pada Perusahaan Sektor Mineral di BEI Tahun 2020 Hendarti56; Tri Setyo Mulyani, Hendarti
Indonesian Journal of Accounting and Business Vol 3 No 2 (2022): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v3i2.26

Laporan keberlanjutan (sustainability report) semakin populer dipublikasikan oleh perusahaan sebagai alat komunikasi perusahaan dalam mengungkapkan bagaimana kontribusi pembangunan keberlanjutan. Laporan keberlanjutan juga dijadikan sebagai alat untuk meraih legitimasi dari masyarakat selaku salah satu stakeholder. Penerapan Standar GRI digunakan sebagai acuan dalam membuat Laporan Keberlanjutan atau Sustainability Report di Indonesia. Mengingat pentingnya informasi ini, pengungkapan dalam sebuah informasi keberlanjutan dapat menjadi kerangka kerja baru terhadap pelaporan korporasi di Indonesia. Untuk menginvestigasi tingkat kesesuaian pengungkapan informasi keberlanjutan, penelitian ini menggunakan beberapa sistem penilaian terhadap item-item yang dilaporkan oleh perusahaan. Kesesuaian indikator-indikator dalam pedoman GRI diterapkan dalam konteks pelaporan keberlanjutan di Indonesia. Indikator yang universal membuat perusahaan dapat mengungkapkan informasi keberlanjutan secara keseluruhan terlepas dari bentuk dan ukuran perusahaan. Dalam Penelitian ini PT AB** menyajikan 20 Standar GRI dari 40 Standar yang ada di GRI. Indikator dari seluruh Standar GRI yang disajikan PT AB** sebanyak 125 Indikator yang sudah mencakup Triple Bottom Line yaitu Profit, People dan Planet. Triple bottom line adalah konsep bisnis berkelanjutan yang mengukur nilai kesuksesan sebuah perusahaan menggunakan tiga kriteria, yaitu People (Sosial), Planet (Lingkungan), dan Profit (Ekonomi). Dari 20 Standart GRI dan 145 indikator di dalamnya terdapat 10 Standar dan 110 indikator standar yang ada di dalamnya yang menyajikan tentang People. Penyajian Standar tekait people ini menerangkan bagaimana perusahaan mempengaruhi dan membawa keuntungan bagi pekerja, buruh, dan masyarakat. Hal ini dilakukan untuk menjamin keberlangsungan bisnisnya, dimana perusahaan tidak bisa hanya memperhatikan kepentingan mendapatkan profit saja, tetapi perusahaan juga harus menaruh kepedulian terhadap orang-orang yang berperan penting pada bisnisnya.

Efektivitas Dana Desa untuk Bantuan Langsung Tunai dan Bansos APBD dalam Upaya Peningkatan Kesejahteraan Masyarakat Pasca Pandemi Covid-19 di Desa Kampung Jeruk Tri Setyo Mulyani, Hendarti
Indonesian Journal of Accounting and Business Vol 4 No 1 (2022): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v4i1.42

Fenomena yang saat ini melanda dunia, khususnya Indonesia yaitu Pandemi Covid-19. Tujuan Penelitian ini adalah untuk mengetahui Penerapan dan Pengaplikasian Peraturan Menteri Desa PDTT Nomor 6 Tahun 2020 sebagai dasar dari pelaksanaan program BLT Dana Desa dan mengetahui efektivitas BLT Dana Desa untuk mengurangi dampak kemiskinan yang disebabkan oleh pandemi Covid-19 agar bisa menjadi solusi bagi peningkatan kesejahteraan masyarakat.Dalam penelitian ini, sumber data yang digunakan adalah data sekunder dengan metode kualitatif deskriptif. Teknik pengumpulan data yang digunakan oleh peneliti adalah triangulasi yang diawali dengan wawancara lalu diperdalam dengan observasi serta dibuktikan dengan dokumentasi.Hasil penelitian menunjukkan bahwa Penerapan dan Pengaplikasian Peraturan Menteri Desa PDTT Nomor 6 Tahun 2020 telah dilakukan dengan sangat baik dan program BLT Dana Desa untuk mengurangi dampak kemiskinan yang disebabkan oleh pandemi Covid-19 agar bisa menjadi solusi bagi peningkatan kesejahteraan masyarakat adalah efektif. Hal ini dibuktikan dengan penilaian efektivitas dengan menggunakan 8 indikator untuk mengukur tingkat efektivitas. Dari 8 indikator terdapat 4 indikator yang dinyatakan bahwa sangat baik, 3 indikator dimyatakan baik dan 1 indikator yang dinyatakan cukup baik.Transparansi dalam menetapkan kriteria Keluarga Penerima Manfaat berdasarkan Peraturan Menteri Desa dan Pembangunan Daerah Tertinggal dan Transmigrasi Nomor 6 Tahun 2020 sebagai dasar penetapan Keluarga Penerima Manfaat Dana Desa, telah dilaksanakan secara efektif dan transparan sangat penting untuk diperhatikan serta tingkat efektivitas Anggaran Dana Desa untuk BLT (Bantuan Langsung Tunai) sebagai bentuk kesejahteraan masyarakat di masa pandemi Covid-19 di Desa Jeruk Kabupaten Bangka Provinsi Kepulauan Bangka Belitung.

PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN (EASE OF USE), KENYAMANAN (CONVENIENCE), KEPERCAYAAN (TRUST) DAN KETERSEDIAAN FITUR (FEATURE AVAILABILITY) TERHADAP MINAT NASABAH DALAM MENGGUNAKAN INTERNET BANKING KLIKBCA (STUDI KASUS PADA NASABAH PT BANK CENTRAL A Harianto, Herry; Tri Setyo Mulyani, Hendarti; Oktalina, Gayatria
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 1 No 1 (2021): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v1i1.159

This study aims to analyze and obtain evidence on the influence of perceptions of ease of use, convenience, trust and feature availability of intention to use internet banking KlikBCA. The results of this study are expected to contribute to the Bank in particular BCA in order to provide a service that is faster and easier for its customers. The object of this study is the BCA’s customers who use internet banking. Data used in this study are primary data, and data searching used questionnaires directly. The data used is primary data formed questionnaires that apply to BCA’s costumers who use KlikBCA in Pangkalpinang amount is 97 respondents and using method non probability sampling : purposive sampling. The results showed that perceptions ease of use, convenience, trust and feature availability has positive and significance impact on interest in using internet banking.

PENGARUH FUNDAMENTAL TERHADAP HARGA SAHAM SYARIAH PERUSAHAAN SEKTOR CONSUMER GOODS DI BURSA EFEK INDONESIA PERIODE 2016- 2020 Wijaya, Tommy; Maharani, Yunita; Tri Setyo Mulyani, Hendarti
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 1 No 1 (2021): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v1i1.160

This research was written by Tommy Wijaya, NIM 130170029 majoring in Accounting with the title "Fundamental Influence On The Prices Syariah Company Stock Sector Consumer Goods At The Indonesian Stock Exchange The Period 2016-2020". This research was entitled "Fundamental influence on the prices syariah company stock sector consumer goods at the indonesian stock exchange the period 2016-2020. This research used quantitative research methods and purposive sampling technique which used 5 companies as the sample of this study. The type of data used in this study is secondary data followed by data collection techniques using financial statements. Meanwhile, the data analysis techniques used in this study are descriptive statistics of variables, the classical assumption test, multiple linear regression, and hypothesis testing. The results of the study showed that the Stock Price Variable could be explained by the independent variables in Price to Book Value (PBV) research, Price Earning Ratio (PER) and Earning Per Share (EPS) as a big 50.1% while the remaining 49.9% was explained by the other variables that were not examined or were not included in this regression model. Meanwhile the Price to Book Value (PBV) (X1), Price Earning Ratio (PER) (X2) and Earning Per Share (EPS) (X3) simultaneously had a positive effect and significant effect to the Sharia Share Prices of Consumer Goods sector companies that are included in the Jakarta Islamic Index (JII). The results of the partial test (T test) show that the significance value of Price to Book Value (X1), (0.551) < (0.05) and Price Earning Ratio (X2), (0.863) < (0.05) which meant the Price to Book Value and Price Earning Ratio had no positive and significant effect on Sharia Stock Prices (Y), while Earning Per Share (X3), with a significant value (0.004) < (0.05) had a positive and significant effect to the Sharia Share Prices of Consumer Goods companies in the Jakarta Islamic Index (JII).

PENGARUH AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA, TRANSPARANSI PENGGUNAN DANA DESA, DAN KEBIJAKAN DANA DESA TERHADAP KESEJAHTERAAN MASYARAKAT (STUDI KASUS PADA DESA BELULUK, KEC. PANGKALAN BARU, KAB. BANGKA TENGAH) Yonara, Ririn; Tri Setyo Mulyani, Hendarti; Hasianda Tigor, Ryan
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 2 No 1 (2022): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v2i1.260

This study aims to examine the effect of accountability in managing village fund allocations, transparency in the use of village funds, and village fund policies on community welfare. This study also aims to jointly examine the accountability of village fund allocation management, transparency in the use of village funds and village fund policies on community welfare. This research was conducted in the village of Beluluk, Pangkalan Baru District, Central Bangka Regency. This type of research is quantitative research. Types of data used in this study is primary data obtained directly by distributing questionnaires directly to the public Belulu Village. The total population is 3,988 people and the number of samples in In this study, 90 people from the Beluluk Village community as respondents using purposive sampling technique. This study uses the JASP 0.14.1 tool for multiple regression analysis and its analytical methods. Based on the results of data analysis, the results show that Village Fund Allocation Management Accountability has a significant positive effect on Community Welfare. The results of the t-test show that the t count is 2,974 > 1,987 t table with a significance value of 0.004 < 0.05, then H1 is accepted. Transparency in the use of Village Funds has a significant positive effect on Community Welfare. The results of the t-test show that t t-count is 3.207 > 1.987 with a significance value of 0.002 < 0.05, then H2 is accepted. The Village Fund Policy has a significant negative effect on Community Welfare. The results of the t-test show that t count is -2.886 > 1.987 with a significance value of 0.005 < 0.05, then H3 is accepted. This study also shows that accountability for managing village fund allocations, transparency in the use of village funds, and village fund policies together have a significant and significant impact on community welfare. The results of the f test show f count 10,901 > 2,711 f table with a significance value of 0.001 < 0.05, then H4 is accepted.

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENDAPATAN NEGARA BUKAN PAJAK (PNBP) PADA KANTOR KEJAKSAAN NEGERI PANGKALPINANG Kurnia, Evi; Tri Setyo Mulyani, Hendarti; Ruben Manullang, Rizal
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 2 No 1 (2022): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v2i1.261

This study aims to analyze the level of effectiveness and contribution of the types of Non-Tax State Revenue at the Kejaksaan Negeri Pangkalpinang Pangkalpinang from 2019 to 2021. This research uses a quantitative descriptive analysis method. The object of this research is the types of non-tax state income. The data used in this study is data in the form of the State Revenue and Grants Budget Realization Report from 2019 to 2021. The results of this study indicate that the effectiveness of the total Non-Tax State Revenue (PNBP) studied in 2019 to 2021 the level of effectiveness has exceeded 100%, which means that the Kejaksaan Negeri Pangkalpinang Pangkalpinang ability to carry out its duties and functions as an Agency/Institution that generates Non-Tax State Revenue (PNBP) has been very effective. The contribution of the types of Non-Tax State Revenue (PNBP) to Non-Tax State Revenue (PNBP) from 2019 to 2022 is still not evenly distributed, the type of Non-Tax State Revenue (PNBP) with good criteria consists of Revenue from Sales of confiscated goods which has been decided/determined by the court with a contribution of 46.49% in 2019 and Traffic Fine Income with a contribution of 40.76% in 2020 while other types of Non-Tax State Revenue (PNBP) contribute below 40% with the criteria moderate, low and very low.

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