Article Per Year (5 Year)
p-Index From 2021 - 2026
2.162
P-Index
This Author published in this journals
All Journal CERMIN SOSEKHUM PERMANA Journal of Auditing, Finance, and Forensic Accounting Benefit: Jurnal Manajemen dan Bisnis Monex: Journal of Accounting Research JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming EconBank : Journal Economics and Banking JBIMA (Jurnal Bisnis dan Manajemen) Masyarakat Berdaya dan Inovasi Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Multiplier: Jurnal Magister Manajemen Jurnal Abdimas Bina Bangsa PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Inayah Adi Sari
Universitas PGRI Semarang
Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

Published : 49 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 49 Documents
Search

 1   2   3   4   5 
ANALISIS PENERAPAN PSAK NO. 59 DAN PAPSI PADA AKUNTANSI PEMBIAYAAN DI BMT MA’UNAH TEGAL Sari, Inayah Adi
CERMIN No 45 (2010): Maret
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.944 KB)

Abstract

Lembaga sektor keuangan merupakan bagian yang tidak terpisah dari perekonomian nasional dan internasional. Dalam bentuk praktiknya, ekonomi Islam telah berkembang dalam bentuk kelembagaan seperti Perbankan, BPRS, BMT, Asuransi Syari’ah, Pegadaian Syari’ah, Pasar Modal Syari’ah, dengan instrumen Obligasi dan Reksadana Syari’ah, Dana Pensiun Syari’ah, Lembaga Keuangan Mikro Syari’ah, maupun Lembaga Keuangan Publik Islam seperti Lembaga Pengelola Zakat dan Lembaga Pengelola Wakaf. Penelitian ini bertujuan untuk mengetahui penyajian laporan keuangan pembiayaan yang telah sesuai dengan PSAK nomor 59 dan PAPSI pada BMT MA’UNAH Tegal. Perlakuan akuntansi berdasarkan PSAK nomor 59 dan PAPSI telah dilakukan oleh BMT MA’UNAH. Perlakuan akuntansi tersebut telah memberikan suatu keyakinan dan dasar yang kuat bagi peneliti dalam menarik kesimpulan dan menyusun saran (rekomendasi) atas temuan-temuan perlakuan akuntansi di lapangan. Beberapa kesimpulan dari perlakuan akuntansi yang telah dilaksanakan pada BMT MA’UNAH   Kata Kunci : PSAK No. 59, PAPSI, BMT
Customer Developing In Using the Islamic Banking Product at Bank Syariah Mandiri Tbk, Tegal Branch Sari, Adi Inayah; Sujarwo, Makmur
Benefit: Jurnal Manajemen dan Bisnis Volume 2 No 1 Juni 2017
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v2i1.3606

Abstract

This research is aimed to find out the influences of perception, attitude, motivation, religiousness and learning towards the customers decision in choosing the islamic banking product. This research sample is the customers Bank Syariah Mandiri Tegal. The total samples are 105 people from Tegal, Tegal Regency and Brebes Regency. The respondents answers towards closed questions related to the studied variable in this research, then were analyzed by using double linear regression test, while the answers to the opened questions were analyzed qualitatively.The analysis result showed that the motivation and learning variables give positive and significant affect towards the customers decision in choosing islamic banking product. Meanwhile, the perception, attitude, and religiousness variables do not give any affect towards the customers decision.
PENGARUH RASIO LAPORAN KEUANGAN TERHADAP KEBIJAKAN PENYALURAN KREDIT PADA BANK PERKREDITAN RAKYAT KONVENSIONAL DI INDONESIA Sari, Inayah Adi; Sujarwo, Makmur
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.31 KB)

Abstract

Loan portfolio is the main activity in the banking sector. These activities generate revenue so that banks in carrying out its functions should be based on the precautionary principle. It is necessary to pay attention to factors such as the ratio of credit loans (NPL), factor capital adequacy ratio (CAR and DPK), the level of the operational efficiency of the bank (BOPO) and the level of profit generated (ROA) . reseach was done in order to determine the effect the relationship between the variables ( NPL, CAR, DPK, ROA and ROA) on the variable number of loans at BPR Konventinal in Indonesia. The method used is quantitative method. This study used cross section data in 2014 -2016 were obtained through an annual financial report on the official website of the financial services authority. This study using purposive sampling method. based on the criteria, there were 41 BPR sampled. Hypothesis testing is done by using multiple linear regression and classic assumptions. T test results showed that the variables NPL significant negative effect on the amount of lending. While the variable CAR, deposits and ROA positive and significant impact on the amount of lending and ROA has no effect on the amount of lending. Based on F test showed that the variables NPL, CAR, DPK, ROA and ROA simultaneously affect the amount of lending. The coefficient of determination shows that the predictive ability of the independent variables fifth by 82% while the remaining 18% are influenced by other variables outside the research.  Keyword: NPL, CAR, DPK, BOPO , ROA and Number of loan.
PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, DAN CAPITAL TERHADAP PREDIKSI FINANCIAL DISTRESS PADA BANK PERKREDITAN RAKYAT Wijayanti, Kristina Nimas; Sari, Inayah Adi; Indriasih, Dewi
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (774.7 KB)

Abstract

This study aims to determine the effect of Risk Based Bank Rating on the prediction of financial distress in Rural Banks in the area of ex Residency of Pekalongan with the period of research in 2013 until 2017. This study of financial distress uses a quantitative approach towards all BPR in Indonesia by using purposive sampling method. Data analysis method used is logistic regression analysis with the dependent variable in the form of dummy variables, namely 1 for non-financial distress and 2 for financial distress. Determination of the financial distress category was determined based on the Financial Services Authority Regulation No.5 / POJK.03 / 2015, that BPR with core capital below Rp6 billion indicated experiencing financial difficulties and vice versa. The results of the research showed that (1) Risk Profile represented by the LDR and NPL ratios had a positive and insignificant effect on financial distress. (2) Good Corporate Governance (GCG) represented by the composite value of the self-assessment report on the application of BPR governance has a positive effect but not significant to financial distress. (3) Earnings represented by the ROA ratio have a positive and insignificant effect on financial distress. (4) Capital represented by the CAR ratio has a negative effect and is not significant to financial distress.Keywords: Rural Bank, financial distress, Risk Based Bank Rating, profile risk, Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), Good Corporate Governance (GCG),Earnings, Return On Asset (ROA), Capital Adequacy Ratio (CAR), logistic regression
PENGARUH PERENCANAAN PAJAK DAN INSENTIF NON PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Sutrisno, Mohamad; Sari, Inayah Adi; Astuti, Yanti Puji
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.07 KB)

Abstract

The Effect of Tax Planning and Non-Tax Incentives toward Earnings Management at Manufacturing Companies listed on Indonesia Stock Exchange 2013-2017. Thesis, Tegal: Faculty of Economics, Pancasakti University Tegal. 2018. The purpose of this study is to examine the effect of tax planning and non-tax incentives simultaneously and partially toward earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This research is descriptive research with quantitative approach. The sample used is automotive sub-sector manufacturing companies and components listed in Indonesia Stock Exchange period 2013-2017. The number of companies sampled this research there are 45 companies by using purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), test of individual parameter significance (T test) and coefficient of determination. Based on the results of research indicate that tax planning and non-tax incentive simultaneously have a significant effect toward earnings management with significance value 0,000. While partially tax planning, earnings pressure and firm size have significant effect to earnings management with value of significance respectively 0,037,0,000 and 0,049. As well as leverage and earnings bath partially no effect toward earnings management with a significance value of 0.436 and 0.146 respectively. Keywords : Tax planning, earnings pressure, leverage, earnings bath, company size, earnings management
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016) Veronika, Aldina Putri; Sari, Inayah Adi; Raharjo, Teguh Budi
PERMANA Vol 8, No 2 (2017): Pebruari
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (847.852 KB)

Abstract

The purpose of this study is 1) to determine the effect of good corporate governance (audit committee, managerial ownership, institutional ownership, and proportion of independent commissioners) and company size simultaneously on financial performance 2) to determine the effect of the audit committee on financial performance 3) to determine the influence managerial ownership of financial performance 4) to determine the effect of institutional ownership on financial performance 5) to determine the effect of the proportion of independent commissioners on financial performance and 6) to determine the effect of firm size on financial performance. The data collection method used in this study is documentation. While the data analysis method used is testing classical assumptions, multiple linear regression analysis, hypothesis testing and coefficient of determination. Based on the results of testing the first hypothesis using the simultaneous significance test it can be concluded that there is a significant effect of the audit committee, managerial ownership, institutional ownership, and the proportion of independent commissioners and company size simultaneously on financial performance so that the first hypothesis is accepted. The results of testing the second hypothesis can be concluded that there is no significant effect of the audit committee on financial performance so that the second hypothesis is rejected. The results of testing the third hypothesis can be concluded that there is no significant effect managerial ownership of financial performance so that the third hypothesis is rejected truth. The results of testing the fourth hypothesis can be concluded that there is no significant effect of institutional ownership on financial performance so that the fourth hypothesis is rejected. The results of testing the fifth hypothesis can be concluded that there is a significant effect the proportion of independent commissioners on financial performance so that the fifth hypothesis is accepted. The results of testing the sixth hypothesis can be concluded that there is no significant effect of company size on financial performance so that the sixth hypothesis is rejected.  Keywords: audit committee, managerial ownership, institutional ownership, proportion of independent commissioners, company size, financial performance
ANALISIS PENERAPAN PSAK NO. 59 DAN PAPSI PADA AKUNTANSI PEMBIAYAAN DI BMT MA’UNAH TEGAL Sari, Inayah Adi
CERMIN No 45 (2010): Maret
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.944 KB)

Abstract

Lembaga sektor keuangan merupakan bagian yang tidak terpisah dari perekonomian nasional dan internasional. Dalam bentuk praktiknya, ekonomi Islam telah berkembang dalam bentuk kelembagaan seperti Perbankan, BPRS, BMT, Asuransi Syari?ah, Pegadaian Syari?ah, Pasar Modal Syari?ah, dengan instrumen Obligasi dan Reksadana Syari?ah, Dana Pensiun Syari?ah, Lembaga Keuangan Mikro Syari?ah, maupun Lembaga Keuangan Publik Islam seperti Lembaga Pengelola Zakat dan Lembaga Pengelola Wakaf. Penelitian ini bertujuan untuk mengetahui penyajian laporan keuangan pembiayaan yang telah sesuai dengan PSAK nomor 59 dan PAPSI pada BMT MA?UNAH Tegal. Perlakuan akuntansi berdasarkan PSAK nomor 59 dan PAPSI telah dilakukan oleh BMT MA?UNAH. Perlakuan akuntansi tersebut telah memberikan suatu keyakinan dan dasar yang kuat bagi peneliti dalam menarik kesimpulan dan menyusun saran (rekomendasi) atas temuan-temuan perlakuan akuntansi di lapangan. Beberapa kesimpulan dari perlakuan akuntansi yang telah dilaksanakan pada BMT MA?UNAH   Kata Kunci : PSAK No. 59, PAPSI, BMT
Analisis Diskriminan dalam Penelitian Ekonomi Susongko, Purwo; Sari, Inayah Adi
CERMIN No 047 (2010): September
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.12 KB)

Abstract

Banyak dari objek studi ekonomi adalah mengamati adanya perbedaankemudian mencari perbedaan yang jelas antar grup pada variabeldependen(variabel amatan), dan setelah ada perbedaan, variabel independen(variabel prediktor) manakah yang dominan memberikan perbedaan tersebut.Masalah-masalah tersebut sering ditemui terutama dalam bidang riset pemasaran,manajemen , sistem keuangan , pendidikan ekonomi dan bidang riset yang lain.Objek studi yang pertama dapat dianalisis dengan analisis klaster sedangkan untukmenjawab objek studi yang kedua dan ketiga dilaksanakan dengan analisisdiskriminan. Oleh karenanya analisis diskriminan merupakan kelanjutan darianalisis klaster.
EVALUASI SISTEM ANGGARAN SEBAGAI ALAT PENGENDALIAN MANAJEMEN STUDI KASUS DI RUMAH SAKIT UMUM KARDINAH TEGAL Sari, Inayah Adi
SOSEKHUM Vol 4, No 5 (2008)
Publisher : SOSEKHUM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.073 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana praktek-praktek penyusunan dan pelaksanaan anggaran di Rumah Sakit Umum Kardinah Tegal dan sejauhmana efektifitas penyusunan anggaran tersebut. Data yang dianalisis, yaitu : a) Struktur Organisasi perusahaan, b) Proses penyusunan anggaran, c) Pelaksanaan anggaran, d) Penyimpangan atau selisih anggaran dan realisasinya, dengan membuat bagan kendali Shewart sebagai alat bantu untuk mengetahui apakah penyimpangan biaya masih terkendali dan terakhir dengan fungsi anggaran. Dari hasil analisis ini dapat diketahui apakah hasil evaluasi tersebut menunjukkan feedback yang baik terhadap fungsi anggaran yang sesungguhnya atau belum. Hasil dari penelitian ini adalah Struktur organisasi Rumah Sakit Kardinah Tegal telah mengadakan pembagian tanggung jawab fungsional. Disamping itu struktur organisasi tersebut juga menggambarkan adanya pembagian wewenang dan tanggung jawab seperti dalam penyusunan anggaran serta pertanggungjawaban pelaksanaan anggaran, Proses penyusunan anggaran telah menggunakan sistem bottom up, Pelaksanaan anggaran dapat berjalan dengan baik, sesuai dengan prosedur yang telah ditetapkan, Proses penganggaran di Rumah Sakit Umum Kardinah Tegal masih berada dalam kendali, Fungsi-fungsi anggaran di Rumah Sakit Umum Kardinah Tegal belum semuanya berjalan dengan baik. Fungsi perencanaan, koordinasi, komunikasi, motivasi dan pendidikan telah berjalan dengan baik. Fungsi perencanaan, koordinasi, komunikasi, motivasi dan pendidikan telah berjalan dengan baik kecuali fungsi pengendalian dan evaluasi. Berdasarkan beberapa hal diatas dapat diambil kesimpulan bahwa anggaran di Rumah Sakit Umum Kardinah Tegal belum efektif digunakan sebagai alat pengendalian manajemen.   Kata kunci : anggaran biaya dan realisasi (kendali Shewhart)
PENGARUH KEBIJAKAN DIVERSIVIKASI USAHA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sari, Inayah Adi
SOSEKHUM Vol 5, No 7 (2009)
Publisher : SOSEKHUM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.948 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan diversifikasi usaha terhadap kinerja perusahaan. Dalam penelitian ini, sampel yang diambil adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2004 ? 2007. Sementara itu, hasil analisis dari penelitian ini adalah bahwa terdapat perbedaan kinerja antara perusahaan yang melakukan diversifikasi dengan perusahaan yang berada pada segmen usaha tunggal. Hasil pengujian regresi secara simultan menunjukkan adanya pengaruh antara variabel-variabel jumlah segmen usaha, leverage, tingkat kesempatan investasi, pertumbuhan laba, ukuran perusahaan, umur perusahaan, DER, dan struktur kepemilikan manajemen terhadap kinerja perusahaan manufaktur di Bursa Efek Indonesia. Pengujian secara parsial juga menunjukkan variabel-variabel tingkat kesempatan investasi, pertumbuhan laba, umur perusahaan, dan DER tidak berpengaruh terhadap kinerja perusahaan manufaktur di Bursa Efek Indonesia.
Co-Authors Abdulloh Mubarok Adi Wiratno Agus Setio M.Si. Widodo Agus Setio Widodo Amirah, Amirah Anies Indah Haryanti Aryan Eka Prastya Nugraha, Aryan Eka Prastya Azizah Nuraeni Budiningsih Dewi Indriasih Dr. Yayat Hidayat M.Pd Amir Dr. Yayat Hidayat M.Pd. Amir Drs. Sana M.Si. Prabowo Dwi Prastiyo Hadi, Dwi Prastiyo Eko Suyono Fitri Yulianti Gunistiyo, Gunistiyo Gunistyo , M.Si Hastuti, Novika Wahyu Heny Indriani Heri Prabowo Kartikasari, Maulida Dwi Kristina Nimas Wijayanti Kristina Wijayanti Mahmud Yunus Maulida Dwi Kartikasari Niken Wahyu Cahyaningtyas Niken Wahyu Cahyaningtyas Nugraha, Aryan Eka Prasetya Nur Intan Fitriani Purwo susongko Rachel Larasati Ratih Hesty Utami Puspitasari Ratih Milati Ilham Riyanto Riyanto Riyanto Riyanto Riyanto Riyanto Sana Prabowo Setiawan, David Firna Siswanto , SH.,MH Siswanto , SH.,MH. Siswanto MH. SH. Siswanto, MH. SH. Sujarwo, Makmur Susilawati, Agnes Dwita Sutrisno Mohamad Teguh Budi Raharjo Ullum Inti Fahmi Veronika, Aldina Putri Wahyuhastuti, Novika Yana Mulyana Yana SE. Mulyana Yanti Puji Astuti Yanti Puji Astutie Yayat Hidayat Amir