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Taqyudin, Yudin
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas Bank Umum Syariah: Studi Kasus Pada Bank BNI Syariah dan Bank Syariah Bukopin Periode 2015-2019 Taqyudin, Yudin; Permatasari, Regita; Ariffin, Muhammad
Jurnal Aplikasi Bisnis Kesatuan Vol. 2 No. 3 (2022): JABKES Edisi Desember 2022
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v2i3.1906

Abstract

Profitability is a measure of the success of a company or a bank. The higher the level of profitability of a bank, the survival of the bank will be more guaranteed. In this study profitability with the Return On Asset (ROA) indicator. In an effort to increase Sharia Commercial Bank Return On Assets (ROA) channeling working capital financing, namely mudharabah financing and musyarakah financing. The purpose of this study was to determine the effect of Mudharabah Financing and Musyarakah Financing on the Profitability (ROA) of Islamic Commercial Banks. This research was conducted using quarterly financial data at Bank BNI Syariah and Bank Syariah Bukopin 2015-2019 as samples. The results showed that mudharabah financing had a positive and significant effect on Return On Assets and Musyarakah Financing had a positive and significant effect on Return On Assets. Mudharabah financing and musyarakah financing simultaneously have a significant effect on return on assets.  Keywords : Mudharabah Financing, Musyarakah Financing, Return On Asset
Implementasi Sistem Bagi Hasil Tabungan Rencana Melalui Akad Mudharabah Muthlaqah Maurizka, Btari Salma; Sutarti, Sutarti; Rosita, Siti Ita; Taqyudin, Yudin
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1 (2024): JABKES Edisi April 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i1.1965

Abstract

ABSTRACT Research through internships at Bank Syariah Indonesia Sub-Branch Office of Tanah Sareal aims to find out whether the opening procedure, product offering strategy, application of the profit sharing system of savings plans using the mudharabah muthlaqah contract has run well. Also, if there are any obstacles, what are the evaluations carried out by the bank in resolving these obstacles. The evaluation results of this study show that the procedure for opening a plan savings account and the strategy of offering plan savings products have been carried out well but need to be improved again in order to attract more customers for plan savings products. Furthermore, the profit sharing system of savings plans using the mudharabah muthlaqah contract has been implemented in accordance with the Statement of Sharia Financial Accounting Standards (PSAK) Number 105 concerning mudharabah accounting, where customers will receive a ratio for each month. The bank will always inform the customer if there is a change in ratio. As of April 2023, Bank Syariah Indonesia KCP Tanah Sareal has 113 planned savings product customers. Keywords : savings plan, akad mudharabah muthlaqah
Pelatihan Pembuatan E-Katalog Sebagai Media Penjualan Online Pada Usaha Mikro Kecil Menengah Kampung Cincau Kelurahan Gudang Kota Bogor Srihandoko, Wimpi; Mekaniwati, Ani; Taqyudin, Yudin
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.2424

Abstract

Indonesia merupakan salah satu negara berkembang yang dimana pertumbuhan ekonomi di indonesia berkembang pesat secara materiil maupun non materiil, kebutuhan tersebut dapat berupa pengadaan barang/jasa. Tantangan yang dihadapi pelaku agroindustri mikro kecil me-nengah (UMKM) adalah mempertahankan pertumbuhan di pasar lokal dan global. Dengan adanya pandemi Covid-19 ini juga telah berpengaruh terhadap perdagangan di Indonesia yakni adanya shifting behavior pola perdagangan menjadi berubah, yang semula dilakukan secara langsung (offline), saat ini dituntut untuk menjadi tidak langsung (online) agar usahanya tetap berjalan. Dalam mewujudkan keberhasilan pencapaian visi dalam sektor perekonomian pada tingkat yang lebih luas lagi dengan berkembangnya teknologi khususnya dalam pengadaan barang/jasa secara cepat, tepat, transparasi dan efisien dalam menjangkau costumer. Dalam Peraturan Presiden No 54 tahun 2010 tentang Pengadaan Barang/Jasa Pemerintah ini ditujukan untuk mempermudah UMKM dalam menjalankan pemasaran barang/jasa dengan melalui mekanisme E-Purchasing dengan sistem E-katalog, untuk menunjang pengadaan pemerintah pada era internet of Things (IoT) agar selaras dengan perkembangan jaman dengan tujuan agar organisasi lebih responsif, transparan dan accessible sehingga terjadi check and balance. E-katalog ini merupakan cara pemerintah dalam mendorong UMKM kembali bangkit di era adaptasi kebiasaan baru atau new normal untuk menganggulangi dampak penurunan omset guna memperkokoh dan memberdayakan UMKM. Kata Kunci: UMKM, Pemasaran, E-Katalog
Tinjauan Atas Pengakuan, Pengukuran Dan Pelaporan Pendapatan Berdasarkan PSAK 72 Pada PT Eca Indonesia Anggraini, Chika; SETIAWAN, HENDRA; Taqyudin, Yudin
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 2 (2025): JABKES Edisi Agustus 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i2.1922

Abstract

Companies in the recognition, measurement, and reporting of revenue must be carried out under applicable financial standards so that revenue can be fairly reported on the presentation of the company's financial statements which will then be accountable to internal and external parties.  Financial standards relating to revenue are regulated in Statement of Financial Accounting Standards (PSAK) No. 72 concerning Revenue from Contracts with Customers. PSAK 72 is effective from January 1, 2020, and replaces the previous PSAK 23 on Revenue. The purpose of the preparation of this Final Project is to determine the process of recognition, measurement, and reporting of revenue earned in a company engaged in drilling and blasting services. Another objective is to ensure the suitability of the application of PSAK 72 in the recognition and measurement of revenue whether it has been implemented per applicable accounting standards. In general, the recognition, measurement, and reporting of revenue at PT ECA Indonesia have been carried out fairly. In the application of PSAK 72 at PT ECA Indonesia, there are several conformities. The conformity in question is found in PSAK 72 paragraphs 9, 22, 27, 31, 47, and 76.
Co-Authors Anggraini, Chika Hendra Setiawan Maurizka, Btari Salma Mekaniwati, Ani Muhammad Ariffin Permatasari, Regita Siti Ita Rosita Srihandoko, Wimpi Sutarti Sutarti