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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Serat Acitya Juara: Jurnal Riset Akuntansi EQUILIBRIUM JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Performance JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Accounting Profession Journal (APAJI) JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Bingkai Ekonomi (JBE) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Pengabdian Kepada Masyarakat Sisthana Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Cakrawala Informasi (JCI) BanKu: Jurnal Perbankan dan Keuangan Jurnal Pengabdian Masyarakat Kesosi Jurnal Ilmiah Ekonomika & Sains IJBEM : Indonesian Journal of Business Economics and Management Jurnal Equilibrium Nusantara Jurnal Ilmiah Research and Development Student Indonesian Journal of Innovation Multidisipliner Research Journal of Management and Innovation Entrepreneurship (JMIE) Journal of Economics and Public Health JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Indonesian Journal of Innovation Multidisipliner Research
Septian Yudha Kusuma
Politeknik Negeri Semarang
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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KUALITAS DAN KUANTITAS PELAPORAN TANGGUNG JAWAB SOSIAL PERBANKAN SYARIAH DI INDONESIA BERBASIS SHARIAH ENTERPRISE THEORY Kusuma, Septian Yudha; Sudarman, Sudarman
EQUILIBRIUM Vol 5, No 2 (2017): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v5i2.2773

Abstract

This study aims to provide an overview of the level of reporting and the quality and quantity of social responsibility on Islamic Banking in Indonesia. The instrument in this study used previous research with the development of several reporting items from regulation in Indonesia.This research is a descriptive research using content analysis method and index approach covering 6 categories, namely environment, labor practices, health and safety, social and community development, product responsibility, investment and finance, and corporate governance. The number of Islamic Banks used in the research is 11 Banks. The results show the level of social responsibility reporting of Islamic Banking for the period of 2012 by 42% and 44% in 2013 with the most reporting theme is corporate governance. The majority of the reporting quantities of social responsibility activities gets very well score. Quality reporting of social responsibility activities scored poorly in 2012 only qualitatively and improved very well in 2013 with complete reporting; they are qualitative, monetary and non monetary in annual report.
PENGARUH DIVERSITAS GENDER DEWAN TERHADAP KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2014-2017 Kusuma, Septian Yudha; Sudarman, Sudarman; Astutik, Dwi
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.4782

Abstract

This study aims to examine the effect of board gender diversity on financial performance. The study sample included 39 banks listed on the Indonesia Stock Exchange for the period 2015-2017. The analytical method used is multiple linear regression by testing classical assumptions. As a result, the presence of women on the board as measured by women's total board, women's board dummy and women's board ratio proved to have no effect on financial performance. Meanwhile, firm size and net assets as control variables proved to significantly influence financial performance.
EVALUATION OF THE SUCCESS OF THE VEHICLE ADMINISTRATION SYSTEM AND ONLINE TAX (SAKPOLE) WITH MODEL DELONE & MCLEAN (Study of success SAKPOLE according to the Central Java provincial Motor vehicle taxpayers) Farizi, Musyafa Al; Widiarto, Ardian; Putri, Alvianita Gunawan; Kusuma, Septian Yudha; Sari, Mella Katrina
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1085.6 KB) | DOI: 10.22219/jrak.v10i1.10955

Abstract

This research aims to evaluate the success of the Online Tax Vehicle Administration System (SAKPOLE) with the model approach DeLone and McLean. The analysis method used to test the relationship between variables is the analysis path and analysis tool Amos 22.0. In this study the population was taxpayers of vehicles throughout the province of Central Java. While sampling using purposive sampling methods as well as in collecting data with the error Slovin formula 5% data is obtained and can be processed as much as 360 samples.Based on the results of the analysis obtained the conclusion that only the quality of information and services effect positive and significant against the use of the SAKPOLE system. The quality of information and services of SAKPOLE have a positive and significant impact on the taxpayer satisfaction while the quality of the system is not. In addition, the use of SAKPOLE has positive and significant effect on taxpayer satisfaction. And there is a reciprocal relationship between the satisfaction and the use of SAKPOLE against taxpayers ' benefits
EVALUATION OF THE SUCCESS OF THE VEHICLE ADMINISTRATION SYSTEM AND ONLINE TAX (SAKPOLE) WITH MODEL DELONE & MCLEAN (Study of success SAKPOLE according to the Central Java provincial Motor vehicle taxpayers) Musyafa Al Farizi; Ardian Widiarto; Alvianita Gunawan Putri; Septian Yudha Kusuma; Mella Katrina Sari
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1085.6 KB) | DOI: 10.22219/jrak.v10i1.10955

Abstract

This research aims to evaluate the success of the Online Tax Vehicle Administration System (SAKPOLE) with the model approach DeLone and McLean. The analysis method used to test the relationship between variables is the analysis path and analysis tool Amos 22.0. In this study the population was taxpayers of vehicles throughout the province of Central Java. While sampling using purposive sampling methods as well as in collecting data with the error Slovin formula 5% data is obtained and can be processed as much as 360 samples.Based on the results of the analysis obtained the conclusion that only the quality of information and services effect positive and significant against the use of the SAKPOLE system. The quality of information and services of SAKPOLE have a positive and significant impact on the taxpayer satisfaction while the quality of the system is not. In addition, the use of SAKPOLE has positive and significant effect on taxpayer satisfaction. And there is a reciprocal relationship between the satisfaction and the use of SAKPOLE against taxpayers ' benefits
Business Analysis Of Waste Banks Connecting Perpres Number 6 In 2015 On Creative Economic Agency (Feasibility Study On KSM Ngudi Kamulyan In Semarang City) Dwi Astutik; Septian Yudha Kusuma; Hani Krisnawati
Serat Acitya Vol 7, No 2 (2018): Determinan dan Transaksi dalam Masyarakat
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.854 KB)

Abstract

Community effort in creating to increase the benefits of resources is one of the concepts of creative economy which is currently an important issue in Indonesia. Evidently the issuance of PERPRES No. 6 of 2015 concerning the Creative Economy Agency, needs to be encouraged, strengthened and promoted as an effort to increase national economic growth. The emergence of KSM Ngudi Kamulyan which is engaged in the processing of waste into various handicraft products, is concrete evidence in supporting the regulation. The business will certainly experience ups and downs, in 2005-2008 it was not operating because it suffered losses and was active again in late 2008 until now. Organizations that are profit motive must be oriented to the feasibility of business sustainability, so that a study of economic feasibility studies is needed. The study of the response of creative industries and the public regarding the strategic plan of the regulation is also an important part. This research was conducted using qualitative descriptive analysis tools. The results obtained that the management stated that the existence of this regulation created a great sense of optimism to develop the creativity of waste management into various handicraft products. This optimism is accompanied by a note that efforts are needed to educate the public, reformulate the scale of business that is feasible, the introduction of appropriate technology and the ease of access to various Deputies prepared by the government. Unfortunately most people actually feel pessimistic and are not sure that the existing deputies are able to support waste management into a creative industry. Based on the analysis of the feasibility study of the financial aspects of the development plan that is projected by the board, a payback period of 4 years 1 month > the duration of the required credit tenor (4 years) is obtained, NPV Rp. -2,813,268 (negative), IRR 10.91% < average credit interest rate (13.65%) and B / C 0.95 < 1. The results of the calculation show that economically the business development plan is on a projected by KSM Ngudi Kamulyan is not feasible.Keywords : creative economy, PP, NPV, IRR, B/C.
Pelaporan Tanggung Jawab Sosial Bank Muamalat Periode 2012-2014 dalam Prespektif Syariah Enterprise Theory Septian Yudha Kusuma
Jurnal Bingkai Ekonomi (JBE) Vol 1 No 1 (2016): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.948 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat pelaporan tanggung jawab sosial Bank Muamalat periode 2012-2014 dalam perspektif Syariah Enterprise Theory (SET). Penelitian ini menggunakan instrumen penelitian Kusuma (2015) karena sudah disesuaikan dengan peraturan mengenai pelaporan tanggung jawab sosial di Indonesia. Penelitian ini adalah penelitian deskriptif dengan menggunakan pendekatan content analysis dan pendekatan indeks. Indeks yang digunakan dalam penelitian ini adalah mencakup 6 kategori, yaitu lingkungan hidup, praktik ketenagakerjaan, kesehatan, dan keselamatan kerja, pengembangan sosial dan kemasyarakatan, tanggung jawab produk, investasi dan keuangan, tata kelola perusahaan. Penelitian ini menggunakan sample Bank Muamalat. Hasil penelitian tingkat pelaporan tanggung jawab sosial Bank Muamalat periode tahun 2012-2014 cenderung tetap yaitu sebesar 60%. Dari perspektif SET, Bank Muamalat sudah melaporkan tanggung jawab sosialnya. Stakeholder Tuhan memiliki tingkat pelaporan yang maksimal selama tahun 2012-2014. Stakeholder alam belum menjadi perhatian bagi Bank Muamalat, terbukti selama tahun 2012-2014 pelaporan tanggung jawab sosial Bank Muamalat semakin menurun. Fokus stakeholder manusia pada pelaporan tanggung jawab sosial Bank Muamalat adalah stakeholder yang tidak memiliki kaitan langsung dengan perusahaan (indirect stakeholder) dibandingkan dengan stakeholder yang langsung berkaitan dengan kegiatan operasional perusahaan (direct stakeholder).
Pengaruh Faktor Makro Ekonomi terhadap Provitabilitas Perbankan Syariah di Indonesia Periode 2013-2015 Septian Yudha Kusuma
Jurnal Bingkai Ekonomi (JBE) Vol 1 No 2 (2016): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.567 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh faktor makro ekonomi menggunakan variabel inflasi, suku bunga, dan produk domestik bruto terhadap profitabilitas menggunakan ROA perbankan syariah di Indonesia periode 2013-2015. Teknik sampel yang digunakan adalah purposive sample dengan jumlah sampel sebanyak 11 bank syariah dan 116 data yang diolah dalam penelitian. Teknik analisis data yang dilakukan pada penelitian ini adalah dengan regresi berganda yang mana sebelumnya telah dilakukan uji asumsi klasik. Hasil Uji F secara bersama-sama inflasi, suku bunga, dan produk domestik bruto berpengaruh terhadap ROA perbankan syariah. Hasil Uji T menunjukkan tidak ada satupun variabel independen yang berpengaruh terhadap ROA perbankan syariah. Sedangkan, nilai koefisien determinasi (R2) didapatkan hasil 0,116 atau 11,6%.
Pengaruh Dana Pihak Ketiga, Return On Assets, Capital Adequacy Ratio terhadap Penyaluran Kredit BPR Konvensional di Kota Semarang Tahun 2013-2015 Heri Irawan; Sudarman Sudarman; Septian Yudha Kusuma
Jurnal Bingkai Ekonomi (JBE) Vol 2 No 2 (2017): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.08 KB)

Abstract

Tujuan dari penelitian ini adalah untuk menganalisa pengaruh DPK terhadap penyaluran kredit, menganalisa pengaruh ROA terhadap penyaluran kredit, menganalisa pengaruh CAR terhadap penyaluran kredit pada BPR Konvensional di Kota Semarang. Populasi dalam penelitian ini adalah seluruh Bank Perkreditan Rakyat (BPR) Konvensional di Kota Semarang tahun 2013 sampai dengan tahun 2015, sebanyak 20 BPR (180 data). Penelitian ini dilakukan secara sampling, dengan teknik purposive sampling, diperoleh sampel sebanyak 146 data. Teknik analisis yang digunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa DPK berpengaruh positif dan signifikan terhadap penyaluran kredit dengan nilai t hitung 66,029 lebih besar dari nilai t tabelnya (1,656) dan tingkat signifikansi 0,000 lebih kecil dari 0,05, ROA berpengaruh positif dan signifikan terhadap penyaluran kredit dengan nilai t hitung 6,464 lebih besar dari nilai t tabelnya (1,656) dan tingkat signifikansi 0,000 lebih kecil dari 0,05, CAR tidak mempunyai pengaruh yang signifikan terhadap penyaluran kredit ditunjukkan dengan nilai t hitung -1,435 lebih kecil dari nilai t tabelnya (1,656) dan tingkat signifikansi 0,154 lebih besar dari 0,05.
ANALISIS PERBEDAAN KINERJA KEUANGAN PERUSAHAAN SEKTOR KEUANGAN YANG TERCATAT DI BEI SEBELUM DAN SELAMA PANDEMI COVID-19 Septian Yudha Kusuma; Ardian Widiarto
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 1 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.786 KB) | DOI: 10.53363/yud.v2i1.21

Abstract

The purpose of this study was to analyze differences in the financial performance of financial sector companies listed on the Indonesia Stock Exchange (IDX) before and during the COVID-19 pandemic. The research method is descriptive quantitative analysis. The data used is financial sector financial report data for 2019 before the pandemic and 2020 during the pandemic. The financial performance variables used in this study are ROA, NPM, Liquidity, and Stock Price. The results showed that there were differences in financial performance as measured by ROA, NPM, and Stock Prices before and during the pandemic. Meanwhile, financial performance as measured by liquidity surprisingly did not difference before and during the pandemic. This study also examines the differences in the sub-sectors of insurance, banking, financial institutions, securities companies, and others. The results and implications are also discussed in this study
Can Board of Directors Diversity and Monitoring Intensity Improve Bank Profitability? Septian Yudha Kusuma; Sudarman Sudarman; Vita Arumsari
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 28 No 1 (2021): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jp.2021.28.01.3697

Abstract

The purpose of this study to analyze the effect of board of directors diversity and monitoring intensity to profitability. Board of directors diversity measured by a composite index of gender, age, education, citizenship, and independence of the board of directors. Meanwhile, monitoring intensity measured by the composition of audit quality, number of meetings, and the number of committee. The objects are banks listed in the Indonesia Stock Exchange period of 2015-2017 with a panel data regression. Selected samples was 40 banks and 120 observation. The results showed that board of directors diversity had a significant negative on profitability, this result provoke a gap to the previous research. While monitoring intensity is positive significant to profitability. Some practical and implications will be discussed in this study.
Co-Authors Abillah Putri Aditya, Galuh Afrizan, Faza Ladita alfarizi, Musyafa Alifia, Fariska Desma Alvianita Gunawan Putri Ardian Widiarto Aris Sunindyo Arumdani, Mirmaningtyas Sekar Avilla Rahma Maulana Denny Ramadhan Dwi Astutik Dwi Astutik Embun Duriany Soemarso Farizi, Musyafa Al Gunawan Putri, Alvianita Hani Krisnawati Hani Krisnawati Hani Krisnawati Hartono Hartono Hartono Hartono Heni Susiana Herawati Heri Irawan Ida Savitri Kusmargiani Iswahyuni, Yetti Jati Handayani Jati Handayani jati handayani, jati Kodir, Moch Abdul Kurniawati, Agnes Laela Fitria Sari Lestari, Suryani Sri Maishanu, Umar Aliyu Makom, Maharani Rona Maria Theresia Heni Widyarti Maria, Mayrisa Styaningrum Mella Katrina Sari Mirasanti Wahyuni Moch Abdul Kodir Mohamad Hasanudin Mudjiyono Mudjiyono Musyafa Al Farizi Nabilla Putri Nina Woelan Soebroto Nuril Romadhoni Prihatiningsih Prihatiningsih Prihatiningsih Prihatiningsih, Prihatiningsih Putri, Abillah R. Gunawan Setianegara Rashinta Messaluna Rikawati Rikawati Rokhimah, Zulaika Putri Rusniti, Rusniti Salsabila, Khairunnisa Luthfi Nur Sari, Mella Katrina Savitri Kusmargiani, Ida Setiawan, Gigih Adi Shafira, Aulia Septiana Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sunyoto Sunyoto Teguh Budi Santosa Titin Novera Vita Arumsari Widyarti, Maria Theresia Heni Winarni Winarni Winarni Zulaika Putri Rokhimah