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All Journal Jurnal Akuntansi & Auditing Indonesia Tazkia Islamic Finance and Business Review JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Multitek Indonesia : Jurnal Ilmiah Journal of Humanities and Social Studies Journal of Environmental Science and Sustainable Development Educivilia: Jurnal Pengabdian Pada Masyarakat Journal of Applied Accounting And Business (JAAB) Jurnal Aplikasi Bisnis dan Komputer Journal of Islamic Contemporary Accounting and Business J-CEKI
Lia Dahlia Iryani
Universitas Pakuan
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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KEMAMPUAN BERKOMITMEN PARA PELAKU UMKM DALAM PENGEMBALIAN MODAL PINJAMAN/KREDIT SEBAGAI LANDASAN PRINSIP KEPERCAYAAN (Kondisi UMKM di Kecamatan Bogor Selatan) Jaenudin jaenudin; Lia Dahlia Iryani; Tiara Timuriana; Dessy Herlisnawati
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 1, No 1 (2009): Vol 1, No 1 (2009)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.917 KB) | DOI: 10.34203/jimfe.v1i1.692

Abstract

AbstrakPara pengusaha yang dapat bertahan pada masa krisisekonomi, kebanyakan berasal dari usaha yang berskala kecil danmenengah, dikarenakan sebagian besar tidak berhubungandengan perbankan yang pada saat itu tengah dilanda krisis.Namun seiring membaiknya kondisi perekonomian, para pelakuUMKM perlu memiliki akses perbankan terutama untukmeningkatkan produktivitas dan kemampuan berwirausahanya.Penelitian ini dimaksudkan untuk menggali potensi parapelaku UMKM di wilayah Kecamatan Bogor Selatan, khususnyayang menyangkut komitmen dengan pihak pemberi kredit agarmemperoleh kemudahan dalam bantuan kredit dari perbankan.Penelitian ini membatasi permasalahan pada: berapa dandarimana modal awal para pelaku UMKM; bagaimanapengelolaan modal pinjaman yang dilakukan para pelakuUMKM; dan bagaimana kemampuan para pelaku UMKMberkomitmen untuk memenuhi syarat kredit dari perbankan.Berdasarkan hasil penelitian, bahwasanya jenis modalpada saat pendirian dominan diperoleh melalui modal sendirisebanyak 86,25%, sedangkan yang menggunakan fasilitas modalpinjaman hanya 4,375% dari para pelaku UMKM. AdapulaUMKM yang menggunakan modal campuran yaitu modal sendiriditambah dengan modal pinjaman sebanyak 8,75%; dan terlihathanya 8% pelaku UMKM yang terlibat dengan pihak bank,sedangkan 92% lainnya belum pernah melakukan peminjamandengan pihak bank; Sedangkan untuk besarnya pencapaian labaoperasional sebanyak 79% para pelaku UMKM mendapatkankeuntungan pada kisaran Rp1.000.000 sampai denganRp10.000.000. Hal tersebut merupakan cerminan kemampuanpara pelaku UMKM untuk dapat memiliki akses perbankan.Dimana kemampuannya dalam mengembalikan pinjaman dapatdilakukan sesuai dengan kesepakatan yang telah ditetapkan.Kata Kunci : Modal Awal, Modal Sendiri, Modal Pinjaman sertaLaba Operasional.
EFEKTIVITAS INTERNAL AUDIT DAN PELAKSANAAN GOOD UNIVERSITY GOVERNANCE PADA PERGURUAN TINGGI Lia Dahlia Iryani; Selvi Arsanti
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 5, No 1 (2013): Vol 5, No 1 (2013)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.751 KB) | DOI: 10.34203/jimfe.v5i1.717

Abstract

ABSTRAK Tuntutan masyarakat terhadap kualitas pendidikan tinggi saat ini semakin menjadi pacuan bagi setiap institusi pendidikan tinggi meningkatkan mutu akademik beserta pelayanannya. Menyikapi kondisi ini, sudah seyogyanya perguruan tinggi mengembangkan sistem penjaminan mutu dan melakukan pengendalian internal dengan melaksanakan audit mutu akademik.Penelitian ini dimaksudkan untuk mengetahui efektivitas internal audit pada Perguruan Tinggi, dan pelaksanaan Good University Governace (GUG) pada Perguruan Tinggi. Berdasarkan hasil penelitian, bahwasanya Efektivitas Internal Audit. Tanggapan responden mengenai masing masing kategori efektivitas internal audit, yaitu independensi sebesar 83% yang berarti independensi internal audit di perguruan tinggi sudah sangat tinggi, kompetensi sebesar 88,57% yang berarti kompetensi internal audit di perguruan tinggi sudah sangat baik, kecermatan sebesar 88,8% yang berarti kecermatan internal audit di perguruan tinggi sudah sangat baik, lingkup pekerjaan sebesar 88,16% yang berarti lingkup pekerjaan audit internal di perguruan tinggi sudah sangat luas, program audit sebesar 93% yang berarti program audit internal di perguruan tinggi sudah sangat baik, pelaksanaan audit internal sebesar 92,4% yang berarti pelaksanaan audit internal di perguruan tinggi sudah sangat baik, laporan audit sebesar 93% yang berarti laporan hasil audit internal di perguruan tinggi sudah sangat baik, tindak lanjut sebesar 92,67% yang berarti tindak lanjut atas laporan audit internal di perguruan tinggi sudah sangat baik, dari hasil tersebut dapat disimpulkan bahwa efektivitas internal audit di perguruan tinggi sudah sangat baik dengan nilai sebesar 89,98%, hal tersebut bisa diperoleh karena perguruan tinggi sudah melaksanakan kedelapan hal tersebut (independensi, kompetensi, kecermatan, lingkup pekerjaan, program audit internal, pelaksanaan audit internal, laporan hasil audit internal, tindak lanjut atas laporan audit) dengan baik. Sedangkan pelaksanaan Good University Governance meliputi 5 prinsip, yaitu: 1) transparansi; 2) independensi; 3) akuntabilitas; 4) responsibilitas; 5) fairness, jawaban responden akan diuraikan berdasarkan masing-masing prinsip, yaitu transparansi sebesar 76% yang berarti transparansi di perguruan tinggi sudah baik, independensi sebesar 80,67% yang berarti independensi di perguruan tinggi sudah sangat baik, akuntabilitas sebesar 77,5% yang berarti akuntabilitas di perguruan tinggi sudah baik, responsibilitas sebesar 81,75% yang berarti responsibilitas di perguruan tinggi sudah sangat baik, fairness sebesar 79,71% yang berarti fairness di perguruan tinggi sudah baik. Dari hasil tersebut dapat disimpulkan bahwa pelaksanaan good university governance di perguruan tinggi sudah baik dengan nilai sebesar 78,52. Kata kunci: Audit Internal (independensi; kompetensi; kecermatan; lingkup pekerjaan; program audit internal; pelaksanaan audit internal; laporan hasil audit internal; tindak lanjut atas laporan audit), GUG (transparansi, independensi, akuntabilitas, responsibilitas, fairness)
RANCANG BANGUN E-COMMERCE HASIL PANEN DAN OLAHAN HASIL TANI BERBASIS WEBSITE Tjut Awaliyah Zuraiyah; Halimah Tus Sadiah; Yetty Husnul Hayati; Lia Dahlia Iryani
MULTITEK INDONESIA Vol 16, No 1 (2022): Juli
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mtkind.v16i1.4048

Abstract

AbstrakSerikat Petani Indonesia menyatakan bahwa masalah utama yang dialami petani hingga saat ini adalah kesulitan pemasaran hasil panen. Harga hasil panen banyak ditetapkan oleh tengkulak sehingga para petani mengalami kerugian karena modal kerja yang sudah dikeluarkan tidak sebanding dengan hasil penjualan hasil panen yang diperoleh. Selain itu kondisi pandemi Covid 19 juga mempengaruhi proses penjualan hasil panen. Tujuan dari penelitian ini adalah membuat sistem penjualan online atau e-commerce yang dapat memfasilitasi para petani untuk menjual hasil panen dan olahan taninya langsung baik kepada distributor maupun langsung kepada konsumen. Tahapan dari penelitian ini meliputi analisis kebutuhan fungsional, perancangan, implementasi dan pengujian. Penelitian ini telah menghasilkan produk berupa e-commerce hasil panen dan olahan tani yang memiliki fitur menampilkan daftar produk dan harganya, fitur pemesanan, fitur penawaran, fitur laporan penjualan produk dan grafik penjualan. Aplikasi ini telah diuji menggunakan blackbox testing. Skor hasil pengujian sistem ini adalah 100%, yaitu sistem berjalan sesuai dengan output yang diharapkan. Abstract The Indonesian Farmers Union stated that the main problem faced by farmers to date is the difficulty of marketing their crops. The price of the harvest is mostly determined by middlemen so that the farmers suffer losses because the working capital that has been issued is not proportional to the sales of the harvests obtained. In addition, the Covid-19 pandemic condition also affects the sales process of harvested crops. The purpose of this research is to create an online sales system or e-commerce that can facilitate farmers to sell their harvests and agricultural products directly to distributors and directly to consumers. This research method uses the waterfall method. The stages of this research include functional requirements analysis, design, implementation and testing. This research has produced products in the form of e-commerce of harvested and processed agricultural products which have features displaying a list of products and their prices, ordering features, offering features, product sales report features and sales charts. This application has been tested using blackbox testing. The score of the results of testing this system using blackbox testing is 100%, that is, the system runs according to the expected output.
Analysis Efficiency of Islamic Banking Financing in Improving Sustainability Performance and Green Banking in Indonesia Lia Dahlia Iryani; Erwin Erwin; Muhammad Wahyu Akbar
Tazkia Islamic Finance and Business Review Vol. 17 No. 1 (2023): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v17i1.310

Abstract

This study aims to analyze the efficiency of Islamic banking financing in increasing sustainability performance and green banking in Indonesia. This study used 34 Islamic banking institutions through filling out questionnaires by the heads of the accounting and reporting divisions. The data was processed and analyzed using Structural Equation Modeling (SEM). The results of the study show that the efficiency of Islamic banking financing has a positive effect on increasing sustainability performance and green banking in Indonesian Islamic banking. Improved sustainability performance and green banking caused by the financing return strategy carried out by Islamic banking can help companies to obtain information from financial performance so that they can plan suitable strategies in the future and Islamic banking can focus on community welfare through environmental preservation.
SUSTAINABLE REPORTING FOR AGRICULTURAL COOPERATIVES KEY INSIGHTS AND FRAMEWORK DEVELOPMENT Iryani, Lia Dahlia
Journal of Environmental Science and Sustainable Development Vol. 6, No. 2
Publisher : UI Scholars Hub

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

Abstract

A study on the viability of implementing sustainable reporting in Indonesian agricultural cooperatives is exceptionally uncommon, given the underlying concerns raised by the Financial Services Authority (OJK) Regulation No. 51/2017. In order to help achieve the Sustainable Development Goals, this project intends to investigate the potential of indicators of economic, ecological, and social sustainability. Employing the Analysis of Variance (ANOVA) method, this study analyzes the content of 85 sustainability reports using the Global Reporting Initiative (GRI) G4 reporting framework to determine the correlations between different sustainability categories and how they affect agribusiness and evaluate the impact on the business. The majority of agricultural firms exhibit a strong positive association between economic, environmental, and social performance measures, as demonstrated by the results and discussion. However, the environmental and human rights categories have a weak and marginal correlation in economic practices, employment, and decent work. These results suggest that improved economic performance can contribute to agribusiness's environmental and social performance. This study confirms the feasibility of implementing sustainable reporting in Indonesian agricultural cooperatives. This study emphasizes the necessity of a thorough and uniform reporting structure that successfully incorporates sustainability's social, environmental, and economic facets. The results provide valuable insights for Indonesian agricultural cooperatives who want to improve their sustainability practices and contribute to sustainable development. Cooperatives are encouraged to adopt sustainability reporting practices to improve transparency, accountability, and overall impact on economic, environmental, and social dimensions.
IMPLEMENTASI PEMASARAN TABUNGAN TANDAMATA BERJANGKA DENGAN KONSEP 7P PADA PT BANK BJB KCP CICURUG IMPLEMENTATION OF MARKETING OF TABUNGAN TANDAMATA BERJANGKA WITH 7P CONCEPT AT PT BANK BJB KCP CICURUG Hardianti, Felia; Iryani, Lia Dahlia; Rosanti, Sri
Jurnal Aplikasi Bisnis dan Komputer Vol 3, No 2 (2023): Jurnal Aplikasi Bisnis dan Komputer
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jubikom.v3i2.9623

Abstract

ABSTRAK Pemasaran mempunyai peranan penting di dunia perbankan. Adanya pemasaran untuk menarik nasabah dan mengembangkan produk. Penulisan ini membahas implementasi pemasaran Tabungan Tandamata Berjangka pada Bank Bank Jabar Banten (BJB) dan Kantor Cabang Pembantu (KCP) Cicurug dengan tujuan mengetahui penerapan, evaluasi dan kendala yang dilakukan Bank BJB dalam memasarkan Tabungan Tandamata Berjangka. Metode penelitian yang digunakan yaitu wawancara dengan karyawan Bank BJB untuk mengetahui konsep apa saja yang dilakukan pihak Bank BJB. Konsep yang dilakukan Bank BJB dalam memasarkan produknya konsep 7P Produk (Product, Price, Place, Promotion, People, Process, Physic) , Harga, Tempat, Promosi, Orang, Proses, Tampilan Fisik. Hasil penelitian ini bahwa pemasaran yang dilakukan Bank BJB sangat baik terlihat dari meningkatnya nasabah yang membuka Tabungan Tandamata Berjangka setiap tahunnya. Kata kunci : BJB Tandamata Berjangka, Implementasi Pemasaran, Konsep 7P.  ABSTRACT Marketing has an important role in the banking world. There is marketing to attract customers and develop products. This paper discusses the implementation of Tandamata Berjangka Savings marketing at Bank Jabar Banten (BJB) and the Cicurug Sub-Branch Office (KCP) with the aim of knowing the implementation, evaluation and obstacles carried out by Bank BJB in marketing Tandamata Berjangka Savings. The research method used is interviews with Bank BJB employees to find out what concepts are carried out by Bank BJB. The concept carried out by Bank BJB in marketing its products is the concept of 7P Products (Product, Price, Place, Promotion, People, Process, Physic), Price, Place, Promotion, People, Process, Physical Display. The results of this study that the marketing carried out by Bank BJB is very good as seen from the increase in customers who open Tandamata Berjangka Savings every year. Keywords: BJB Tandamata Term Savings, Marketing Implementation, Concept 7P
EVALUASI PENGANGGARAN PENDAPATAN ASLI DAERAH DAN BELANJA DAERAH KOTA BOGOR TAHUN ANGGARAN 2016-2020 Ramadhani, Gheatama; Iryani, Lia Dahlia
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i2.8798

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis efektivitas dan efisiensi Pendapatan Asli Daeah (PAD), kontribusi PAD terhadap belanja, serta efektivitas dan efisiensi belanja pada Pemerintah Daerah Kota Bogor Tahun Anggaran 2016-2020. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan dengan metode dokumentasi laporan dan wawancara mendalam. Metode analisis data yang digunakan adalah deskriptif non-statistik menggunakan rasio kontribusi, rasio efektivitas, dan rasio efisiensi. Hasil penelitian menunjukkan bahwa efektivitas dan efisiensi PAD pada Pemerintah Daerah Kota Bogor sudah sangat efektif, namun tidak efisien. Sementara pelaksanaan anggaran belanja pada Pemerintah Daerah Kota Bogor sudah cukup efektif dan sangat efisien. Secara keseluruhan, kontribusi PAD terhadap belanja daerah pada Kota Bogor sudah cukup baik dalam hal pembangunan ekonomi daerah. Pengukuran rasio efektivitas, efisiensi, dan kontribusi dapat membantu pihak manajemen dalam mengambil keputusan ekonomi untuk merealisasikan anggaran di masa yang akan datang. ABSTRACTThis research aims to analyze the effectivity and efficiency of the regional own revenue, the effect of the regional own revenue on the capital expenditure, and the effectivity and efficiency of the implementation of the budget spending in Pemerintah Daerah Kota Bogor Fiscal Year 20162020. This research concludes qualitative research using a descriptive approach. The data in this research was collected through documentation reporting and thorough interviews. The data analysis method used in this research is non-statistic descriptive using share ratio, effectivity ratio, and efficiency ratio. The research result elaborates that the effectivity and efficiency of regional revenue in Pemerintah Daerah Kota Bogor is very effective but inefficient. Meanwhile, the implementation of budget spending in Pemerintah Daerah Kota Bogor is effective enough and very efficient. In total, the share of regional revenue to budget spending of Kota Bogor is quite good in terms of regional economic development. The measurement of effectivity, efficiency, and share ratio can help management in making economic decisions to realize its budget in the future.
A Case Study of the Impact of Implementing Activity Based Costing and Target Costing on Increasing Profit at PT Fajar Surya Wisesa Tbk in the 2018-2021 Period Giselawati, Dinda; Iryani, Lia Dahlia; Rahmi, Amelia
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.314

Abstract

The purpose of this research is to analyze the implementation of Activity Based Costing and Target Costing in increasing profits at PT Fajar Surya Wisesa Tbk. The data used in this study is secondary data. The indicators used for Activity Based Costing are determined by setting the rate of Factory Overhead Cost (FOC) per activity group. For Target Costing indicators, it involves calculating the selling price minus the targeted profit. The profit variable indicator involves detailing sales based on the cost of production. The results of this study show that the use of Activity Based Costing method has an impact on cost calculations that focus on production costs, with an increase in the Cost of Goods Manufactured (COGM) before the application of Activity Based Costing. This results in an increase in the cost of goods manufactured, leading to a decrease in company profits. On the other hand, the implementation of Target Costing proves that Target Costing is an alternative effort to maximize the targeted profit by the company.
Evaluation of Bank Soundness using the Risk Profile Method, Sharia Governance, Operating Profit, and Capital at Islamic Commercial Banks Nabila, Annisa; Iryani, Lia Dahlia; Widyowati, Mutiara Puspa
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.315

Abstract

The aim of this research is to assess the health level of Islamic Banks listed on the Indonesia Stock Exchange, utilizing the risk profile, Sharia governance, profitability, and capital method. Purposive sampling with specific criteria was employed as the sampling technique. The findings indicate that using the RGEC method, it predicts that two Islamic banks assessed are in a healthy condition. In 2019, Bank Panin Dubai Syariah achieved a composite score of 82.85%, categorized as healthy. In 2020, it obtained a composite score of 80%, maintaining a healthy category, and in 2021, it secured a composite score of 80%, sustaining a healthy categorization. As for Bank Syariah Indonesia, it is consistently deemed in very healthy condition. In 2019, it obtained a composite score of 91.42%, signifying excellent health. In 2020, it achieved a composite score of 94.28%, maintaining its very healthy status, and in 2021, it attained a composite score of 97.14%, indicating sustained excellent health.
The Impact of Bankruptcy Prediction, Company Growth, and Audit Quality on the Acceptance of Going Concern Audit Opinions Muhamad Rivan Farizi; Lia Dahlia Iryani; Mulyaningsih, May
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i2.339

Abstract

This study aims to analyze the effect of bankruptcy prediction, company growth, and audit quality on the acceptance of going concern audit opinions. The research was conducted on cement sub-sector companies listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022. The study utilizes a sample of annual financial statements audited by independent auditors. Data collection was performed by downloading audited annual financial reports. The analysis employed SPSS version 26, using logistic regression and hypothesis testing. The results indicate that, individually, bankruptcy prediction, company growth, and audit quality have no significant effect on the acceptance of going concern audit opinions. Additionally, simultaneous testing reveals that these factors do not have a significant collective impact on the issuance of going concern audit opinions in cement sub-sector companies listed on the IDX for the period 2018-2022.
Co-Authors Amelia Rahmi Annisa Nabila, Annisa Bambang Wahyudiono Cantika Zaddana Dessy Herlisnawati Erwin Erwin Giselawati, Dinda Halimah Tus Sadiah Hardianti, Felia Hardiyanto, Arief Tri Herlina Herlina Ida Farida Jaenudin jaenudin Jaenudin Jaenudin Jaenudin Jaenudin Maulida, Syahdatul Muhamad Rivan Farizi Muhammad Akbar, Wahyu Muhammad Aldiansyah Putri, Hermalia Ramadhani, Gheatama Rosanti, Sri Selvi Arsanti Sitti Murniati Tiara Timuriana Tjut Awaliyah Zuraiyah Widyowati, Mutiara Puspa Yetty Husnul Hayati Yuli Wahyuni