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KINERJA KEUANGAN BANK MILIK PEMERINTAH INDONESIA (Studi Kasus : BNI, BRI, BTN, Bank Mandiri) Soleh, Ahmad; Fitriano, Yun
JURNAL EKOMBIS REVIEW Vol 7 No 1 (2019)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.643 KB)

This study aims to analyze the comparison of the financial performance of state-owned banks and provide empirical evidence of the effect of LDR, CAR, and NPL on ROA. This analysis uses an independent variable of liquidity and solvency. The independent variable is focused on CAR, LDR, NPL, while the dependent variable is profitability focused on ROA. The data used are secondary data derived from the annual financial statements of BNI, BRI, BTN, Bank Mandiri listed on the Indonesia Stock Exchange in the period 2008 to 2015. The method of testing data uses, classic assumption test, multiple linear regression, coefficient of determination (R2 ), by testing the hypothesis t test and F test. The results showed that the multiple linear regression equation Y = 1.145 + 0.023 X1 + 0.004 X2 - 0.281 X3. Partial test (t test) shows that the LDR ratio of government-owned banks has a positive and significant effect on ROA with a t count of 3.108 > t table 1.693 with a significant level of 0.0046 or 0.46%. CAR ratio has a positive effect and is not significant for ROA with a t count of 0.126 < t table 1.693 with a significant level of 0.9004 or 90.4%. The NPL ratio has a negative and not significant effect on ROA with a tcount of -4.594 < t table 1.693 with a significant level of 0.0001 or 0.01%. Simultaneous testing (F test) shows the ratio of LDR, CAR, and NPL has a positive and significant effect on ROA with a calculated F value of 26.414 > t table 2.93 with a significant level of 0.000 or 0.0%. The results of testing the coefficient of determination (R2) shows that the independent variables LDR, CAR, and NPL can explain the effect on the dependent variable ROA, which is equal to 0.863 or 86.3% while 13.7% is influenced by other variables not examined.

KINERJA KEUANGAN BANK MILIK PEMERINTAH INDONESIA (Studi Kasus : BNI, BRI, BTN, Bank Mandiri) Ahmad Soleh; Yun Fitriano
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 7 No 1 (2019)
Publisher : UNIVED Press

This study aims to analyze the comparison of the financial performance of state-owned banks and provide empirical evidence of the effect of LDR, CAR, and NPL on ROA. This analysis uses an independent variable of liquidity and solvency. The independent variable is focused on CAR, LDR, NPL, while the dependent variable is profitability focused on ROA. The data used are secondary data derived from the annual financial statements of BNI, BRI, BTN, Bank Mandiri listed on the Indonesia Stock Exchange in the period 2008 to 2015. The method of testing data uses, classic assumption test, multiple linear regression, coefficient of determination (R2 ), by testing the hypothesis t test and F test. The results showed that the multiple linear regression equation Y = 1.145 + 0.023 X1 + 0.004 X2 - 0.281 X3. Partial test (t test) shows that the LDR ratio of government-owned banks has a positive and significant effect on ROA with a t count of 3.108 > t table 1.693 with a significant level of 0.0046 or 0.46%. CAR ratio has a positive effect and is not significant for ROA with a t count of 0.126 < t table 1.693 with a significant level of 0.9004 or 90.4%. The NPL ratio has a negative and not significant effect on ROA with a tcount of -4.594 < t table 1.693 with a significant level of 0.0001 or 0.01%. Simultaneous testing (F test) shows the ratio of LDR, CAR, and NPL has a positive and significant effect on ROA with a calculated F value of 26.414 > t table 2.93 with a significant level of 0.000 or 0.0%. The results of testing the coefficient of determination (R2) shows that the independent variables LDR, CAR, and NPL can explain the effect on the dependent variable ROA, which is equal to 0.863 or 86.3% while 13.7% is influenced by other variables not examined.

Strategi Pengembangan Pembelajaran Silabus Akuntansi Keperilakuan di Perguruan Tinggi di Masa Pademi Covid 19 Rinto Noviantoro; Yun Fitriano; Karona Cahya Susena; Mochammad Fahlevi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10iS1.2011

This study aims to develop a behavioral accounting syllabus development strategy for students in the accounting study program. The syllabus on behavioral accounting at universities during the COVID-19 pandemic has been compiled with the latest behavioral accounting syllabus. This research was conducted by conducting in - depth interviews with participants who have expertise in behavioral accounting . This study describes behavioral accounting consisting of behavioral accounting understanding, behavioral characteristics, behavioral actions. During the COVID-19 PADEMI period, excellent health is needed, maintaining health protocols and has been vaccinated against covid 19 with two vaccinations registered in protected care, online learning such as using zoom media, Google class room or a hybrid where there is online and face-to-face learning by keeping a distance in class with no more than 50% of students in class so that they can study and maintain health.

ANALISIS RASIO ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN KEPAHIANG TAHUN 2013-2017 Yun Fitriano; Ahmad Soleh; Revaldo Khairullah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 1 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

The purpose of this study is to find out: 1) the financial performance of Kepahiang Regency Government based on the results of the calculation of the independence ratio, 2) the financial performance of the Kepahiang Regency Government based on the results of the calculation of fiscal decentralization degree ratios, 3) the financial performance of Kepahiang Regency Government based on the results of calculation of the effectiveness ratio, 4) the financial performance of the Kepahiang Regency Government based on the results of the calculation of financial efficiency ratios, 5) the financial performance of the Kepahiang Regency Government based on the results of the calculation of the financial dependency ratio. The data were collected using documentation and analyzed through financial ratios. The results of the study revealed the regional financial likelihood ratio with an average ratio of 4.70% in the interval 0% -25% with very low criteria and intrurctive relations patterns, meaning that the Regional Government of Kepahiang Regency was not yet independent. Fiscal decentralization degree ratio with an average ratio of 4.45% at an interval of 0.00% -10% with very poor criteria, meaning that the Regional Government of Kepahiang Regency has not been able to carry out decentralization or the authority and responsibility given by the Central Government to the Government Area. The effectiveness ratio with an average ratio of 103.82% with very effective criteria, means that the Regional Government of Kepahiang Regency is able to realize the budget or PAD targets that have been set even though in 2014 and 2017 were quite effective and 2015 was less effective. Regional financial efficiency ratio with an average ratio of 90,84% with the criteria of less efficient, meaning that regional spending or expenditure in Kepahiang Regency is still very high compared to PAD. Regional financial dependency ratio with an average ratio of 94,63% with very high criteria, meaning that the Regional Government of Kepahiang Regency has a very high dependence on the Provincial Government and the Central Government to finance regional expenditure.Â Keywords: Ratio, Regional Income and Expenditure Budget

PENGARUH PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA ARGAMAKMUR Yun Fitriano; Febri Dwi Rimbawati
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 3 No. 2 (2020)
Publisher : Universitas Muhammadiyah Bengkulu

The purpose of this study is to determine the influence of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance at Kantor Pelayanan Pajak Pratama Argamakmur. PTKP is a certain amount of income that is not taxable which can reduce the amount of personal income tax revenue. The method used in this research is to use data collection method of documentation and analysis method used is descriptive quantitative. The analysis in this study uses a simple linear regression formula and coefficient of determination with the help of SPSS application. And to prove the effect of Non-Taxable Income (PTKP) on Personal Income Tax Acceptance then used hypothesis test (t test).The results of the simple linear regression data data of Y = 9461924484.969 - 1054.200 (X) and data analysis using the determination coefficient is 0.106 with the contribution of the variable non-taxable income (X) to the receipt of personal income tax is 10.6%, while the rest is influenced by other variables not examined in this study. From the results of the data processing, the value of t-count is -2,010 and the value of t-table is 1.305. if the two values are compared, then the t count is -2.010 â‰¤ t table 1.305 which means that the Non-Taxable Income has a significant negative effect on the Personal Income Tax Revenue.

PENGARUH PENGEMBANGAN EKOWISATA BAHARI PANTAI LINAUKABUPATEN KAUR PROVINSI BENGKULU Eska Prima Monique Damarsiwi; Yun Fitriano
Management Insight: Jurnal Ilmiah Manajemen Vol 14, No 2 (2019): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.417 KB)

The development of marine tourism is more aimed at activities with broad vision on the preservation of resources and the environment or better known as marine ecotourism. This marine tourism concept discusses the use of coastal biological resources and various small islands that prioritize environmentalpreservation. Collection of 5 research variables namely attractiveness, accessibility, Public and Private Facilities, tourism image and environmental quality as variables considered to be able to increase the development of marine ecotourism on the linau coast of lanau village. The research method in this studywas a study using a cross sectional questionnaire. The sample used in this study was 399 respondents consisting of various criteria established by the author. From the results of the study found that the attractiveness, accessibility, image and environmental quality have a significant positive effect on marine ecotourism on the Linau coast, while public and private facility factors are not significant on marineecotourism activities on the linau coast. Haliini may be due to lack of development in waters, natural habitat and natural beauty are not damaged and will be removed.

Analysis of the Internal Control System for Merchandise Inventory at Alfamart Merapi, Tebeng Gardens, Bengkulu Lausa Saresa; Sulisti Afriani; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.102

The purpose of this study was to determine the internal control system for merchandise inventory at Alfamart Merapi Kebun Tebeng Bengkulu. The results showed that the internal control system for merchandise inventory at Alfamart Merapi Kebun Tebeng Bengkulu was compatible with Mulyadi's theory (2018: 488). In the organizational element, there is a schedule and committee involved in the stock opname. The authorization system and recording procedures are appropriate, where the monthly Stock Opname report is signed by the shop head and the daily Stock Opname is signed by the employee of the shift holder, the recording is based on the results of the monthly and daily (partial) Stock Opname reports calculated based on an invoice containing the type of goods, price of goods and quantity of goods. Healthy practice, there is conformity in the application of the internal control system for merchandise inventory, where invoices have been printed serial numbers and issued by DEPO Alfamart, Stock opname is carried out twice (monthly and daily) using the PDA system. In this element of healthy practice control there is an inconsistency with Mulyadi's theory (2018: 44), where the quantity and other inventory data listed in the 3rd and 2nd part of the physical count card are matched by the physical count card holder before the data is collected. listed in part 2 of the physical count card is recorded in the list of physical count results, because at Alfamart Kebun Tebeng, the quantity and inventory data are matched based on the invoice sent by DEPO

An Analysis of Sales Budget in Increasing Profit at Dadang Shop in Sukamakmur Village Asti Dwy Rahayu; Yun Fitriano; Rina Trisna Yanti
Journal of Indonesian Management (JIM) Vol. 1 No. 2 (2021): June
Publisher : Penerbit ADM Bengkulu

This study aims to analyze the sales budget in increasing profits at Dadang Shop in Sukamakmur Village of Marga Sakti Sebelat Sub-District in North Bengkulu Regency. The data collection technique is the most strategic step in the study, because the main objective of the study is to obtain data. The results of this study indicate that the Sales Budget at Dadang Shop in Sukamakmur Village is quite effective in increasing the price. From the 2019 sales budget using the Least Square method, which is IDR 154,219,538,011, realized IDR 4,270,649,857, above a budget of IDR 4,116,429,948,989 by an increase of the number of customers and an increase of the number of products sold. Meanwhile, from the sales budget for January 2019 using the sales budget calculation of IDR 574,016,114.91, this increase is due to the number of customers and the number of products being sold continues to increase every month.

Analysis Of the Presentation of Financial Statements and Realization of the APBDes Tanjung Negara Kec. Kedurang Kab. South Bengkulu Nopita Sari; Yun Fitriano; Rinto Noviantoro
Journal of Indonesian Management (JIM) Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit ADM Bengkulu

The purpose of this study was to determine the suitability of the presentation of financial statements and the realization of the Regional Budget of Tanjung Negara Kec. Kedurang Kab. Bengkulu Selatan Year 2019 based on Permendagri No. 20/2018 This type of research is comparative description, data collection methods are observation, interviews, documentation, while the data analysis techniques used in comparative description analysis research are data collection, comparing, analyzing, and drawing conclusions. the results of this study found that the presentation of financial reports and the realization of the APBDes Tanjung Negara kec. Kedurang Kab. Bengkulu Selatan has cooperated with Minister of Home Affairs Regulation No. 20/2018 but still found difficulties, namely the absence of financial assistance from South Bengkulu district and provincial financial assistance, which are not listed in the APBDes realization report. Furthermore, in the financial report of Desa Tanjung Negara Kec. Kedurang Kab. South Bengkulu does not have district financial assistance and provincial financial assistance, Village Assets in the Notes to Complete Financial Statements as in the Regulation of the Minister of Home Affairs Regulation No. 20 of 2018.

Bread Sales Forecasting on Surya Bakery During Covid 19 Pandemic in Kota Bengkulu Bimo Abrianto; Yun Fitriano; Tito Irwanto
Journal of Indonesian Management (JIM) Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit ADM Bengkulu

This study aims to determine how to forecast the amount of production of bread, donuts, cake, brownies and traditional cakes at Surya Baker in Bengkulu City with the time series method and the exponential smoothing method. This type of research uses quantitative research. with data collection techniques, namely interviews and documentation. The results show that forecasting the production of bread, donuts, cakes, brownies using the time series method with the trend projection approach obtained the equation y = a + bx = 9,394 + 577,615x with predicted production levels to decrease by 240,935 units per year with a percentage of 20% per year. years, while for the traditional type of cake and from the analysis it is known that the trend projection equation is obtained y = a + bx = 90,229 + 289,307x with the production rate predicted to increase by 1,146,959 packs with a percentage of 11% per year. Furthermore, with the calculation of forecasting demand for bread, donuts, cakes, brownies with the exponential smoothing method = 0.1, 0.5 and 0.9 amounting to 46,800 units, while the forecast for consumer demand for traditional cakes a = 0.1, 0.5 and 0.9 for 24,000 packs. From the equation line, as already analyzed the production forecasts for the months January 2021 to December 2021.

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