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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)

Abstract

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.
Peningkatan Kesejahteraan Masyarakat Melalui Pengembangan Potensi Lokal Di Desa Sukasari Kecamatan Periukan Kabupaten Seluma Provinsi Bengkulu Ferina, Zahrah Indah; Kresnawati, Kresnawati; Susanti, Neri; Wagini, Wagini; Fitriano, Yun
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol 2, No 1 (2019): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.358 KB) | DOI: 10.36085/jpmbr.v2i1.292

Abstract

Indonesia merupakan Negara agraris, dimana penduduknya sebagian besar merupakan petani. Indonesia dianugrahi Sumber Daya Alam yang sangat berlimpah akan tetapi kondisi yang sangat menguntungkan itu berbanding terbalik dengan keadaan Indonesia sekarang ini. Pertanian memiliki produktifitas tenaga kerja yang rendah dan juga didominasi oleh tenaga kerja tidak dibayar (pekerja keluarga), sehingga pertumbuhan yang terjadi pada lapangan usaha ini belum mampu memberikan manfaat banyak terhadap kesejahteraan masyarakat (petani). Hal ini dapat kita lihat   di desa Sukasari  kecamatan Periukan kabupaten Seluma. Potensi pertaniannya belum dimaksimalkan dengan baik, maka kami team pengabdian dari Fakultas Ekonomi Univeristas Dehasen  membagi informasi dan ilmu bagaimana memaksimalkan potensi alam dari desa Sukasari ini. Diharapakan pengabdian ini dapat memberikan kontribusi kepada warga sekitar yang diberikan materi tentang kewirausahaan dan pemaksimalan potensi desa. Tentu desa Sukasari memiliki potensi yang besar untuk memaksimalkan hasil dari Sumber Daya Manusianya.yaitu dengan memanfaatkan potensi kelapa dan serai
Peningkatan Pengelolaan Keuangan dan Akuntansi Bumdes Desa Pulau Panggung Kecamatan Talang Empat Bengkulu Tengah Ferina, Zahrah Indah; Hanila, Siti; Fitriano, Yun; Susanti, Neri; Soleh, Ahmad
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol 3, No 1 (2020): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v3i1.752

Abstract

Terdapat potensi yang dimiliki desa yang selama ini kurang dikelola oleh desa dikarenakan desa belum memiliki modal untuk mengelola pontensi yang ada. Hal ini menjadi salah satu sorotan dari pemerintah pusat. Maka dari itu terbitlah Undang-Undang Desa yang memberikan kesempatan desa untuk mengelola desa itu sendiri secara mandiri dan profesional. Terbetuknya usaha bisnis desa atau biasa disebut Badan Usaha Milik Desa (BUMDes/BUMDesa) diharapkan menjadi cikal bakal penggerak perekonomian ini dengan cara memaksimalkan pengembangan potensi desa yang ada. Akan tetapi timbul masalah selanjutnya yaitu Permasalahan Sumber Daya Manusia (SDM), masih rendahnya SDM yang dimiliki BUMDes terkait pengelolaan keuangan dan akuntansi BUMDes. BUMDes diharapkan menjadi penggerak perekonomian di desa tersebut, menyerap sebanyak-banyak tenaga kerja untuk warga desa. Untuk itu dosen memiliki kewajiban Tridharma perguruan tinggi, salah satunya melakukan pengabdian kepada masyarakat ini mencoba memberikan solusi dari permasalahan tersebut. Desa Pulau Panggung sebuah desa yang berada di kecamatan Talang Empat Bengkulu Tengah memiliki potensi yang besar akan tetapi belum dikelola dengan baik. Dengan memberikan lokakarya tentang laporan keuangan dan memberikan pendampingan secara terus menerus kepada desa di harapkan memiliki output pengurus BUMDes yang mumpuni dalam mengelola BUMDes terutama dibidang keuangan. Lokakarya ini memberikan materi tentang laporan keuangan yang sesuai standar akuntansi keuangan yaitu SAK-ETAP.
Peningkatan Pengelolaan Keuangan dan Akuntansi Bumdes Desa Pulau Panggung Kecamatan Talang Empat Bengkulu Tengah Ferina, Zahrah Indah; Hanila, Siti; Fitriano, Yun; Susanti, Neri; Soleh, Ahmad
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol 3, No 1 (2020): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v3i1.752

Abstract

Terdapat potensi yang dimiliki desa yang selama ini kurang dikelola oleh desa dikarenakan desa belum memiliki modal untuk mengelola pontensi yang ada. Hal ini menjadi salah satu sorotan dari pemerintah pusat. Maka dari itu terbitlah Undang-Undang Desa yang memberikan kesempatan desa untuk mengelola desa itu sendiri secara mandiri dan profesional. Terbetuknya usaha bisnis desa atau biasa disebut Badan Usaha Milik Desa (BUMDes/BUMDesa) diharapkan menjadi cikal bakal penggerak perekonomian ini dengan cara memaksimalkan pengembangan potensi desa yang ada. Akan tetapi timbul masalah selanjutnya yaitu Permasalahan Sumber Daya Manusia (SDM), masih rendahnya SDM yang dimiliki BUMDes terkait pengelolaan keuangan dan akuntansi BUMDes. BUMDes diharapkan menjadi penggerak perekonomian di desa tersebut, menyerap sebanyak-banyak tenaga kerja untuk warga desa. Untuk itu dosen memiliki kewajiban Tridharma perguruan tinggi, salah satunya melakukan pengabdian kepada masyarakat ini mencoba memberikan solusi dari permasalahan tersebut. Desa Pulau Panggung sebuah desa yang berada di kecamatan Talang Empat Bengkulu Tengah memiliki potensi yang besar akan tetapi belum dikelola dengan baik. Dengan memberikan lokakarya tentang laporan keuangan dan memberikan pendampingan secara terus menerus kepada desa di harapkan memiliki output pengurus BUMDes yang mumpuni dalam mengelola BUMDes terutama dibidang keuangan. Lokakarya ini memberikan materi tentang laporan keuangan yang sesuai standar akuntansi keuangan yaitu SAK-ETAP.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.643 KB) | DOI: 10.37676/ekombis.v7i1.697

Abstract

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.
PENGARUH RETURN BAGI HASIL(MUDHARABAH MUTLAQAH) TERHADAP PERTUMBUHAN DANA PIHAK KETIGA PADA BANK SYARIAH MANDIRI Yun Fitriano; Okta Septiarani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 2 (2020)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1807.754 KB) | DOI: 10.37676/ekombis.v8i2.991

Abstract

The purposes of this research is to determine the effect of return for (mudharabah muthlaqah) an the growth of third party funds in Bank Syariah Mandiri. The data used are secondary data in the form of Bank Syariah Mandiri financing report from January 2017 until December 2017 which is taken through the official website of Bank Syariah Mandiri. Data analysis techniques using simple linier regression analysis method with computer program SPSS Version 21.0. this research concludes that the effect of return (mudharabah muthlaqah) is a variable that has a bis influence on the growth of third party funds in Bank Syariah Mandiri. Return on profit sharing (mudharabah muthlaqah) affects third party fund growth of 63,9 %.
ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BENGKULU Yun Fitriano; Zahrah Indah Ferina
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 1 (2021)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2241.789 KB) | DOI: 10.37676/ekombis.v9i1.1212

Abstract

Yun Fitriano, Zahrah Indah Ferina; This study aims to determine the extent to which the effectiveness and contribution of hotel taxes and restaurant taxes to regional revenue (PAD) Bengkulu city. The data used in this study are secondary data on hotel taxes and restaurant taxes which are sourced from reports on the realization of the Bengkulu city regional income and expenditure budget from 2015 to 2018. The method of analysis in this study uses quantitative descriptive analysis. The results showed that the average value of the effectiveness of hotel taxes and restaurant taxes in Bengkulu City from 2015 to 2018 was quite effective, ranging from 80% to 82%. Meanwhile, the contribution of hotel tax revenue and restaurant tax from 2015 to 2018 has a very large contribution, where on average each year it has a contribution of above 4%. This shows that Bengkulu City's own revenue is influenced by a large proportion of hotel taxes and restaurant taxes. Key Words: Effectiveness, Contribution, Hotel Tax, Restaurant Tax, Original Local Government Revenue
Analisis Pengaruh Return On Asset (ROA), Return On Equity (ROE) Dan Net Profit Margin (NPM) Terhadap Harga Saham (Studi Pada Perusahaan Perbankan Yang Listed Di Bursa Efek Indonesia Periode 2015-2018) Yun Fitriano; Meiffa Herfianti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 2 (2021)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v9i2.1330

Abstract

The purpose of this study is to determine and empirically prove whether there is an effect of Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM) on stock prices. The study population was all banks listed on the Indonesia Stock Exchange (IDX) and the sample was taken using Purpose Sampling as many as 10 banks listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. The data used is secondary data obtained from the Indonesia Stock Exchange (BEI). The data analysis technique in this study uses multiple linear regression analysis techniques. The results showed that partially there was no significant effect between the variable Return on Assets (ROA) and stock prices as evidenced by a significant value of 0.112> 0.05. For the variable Return on Equity (ROE) has a significant effect on stock prices as evidenced by a significant value of 0.049 <0.05. Meanwhile, the Net Profit Margin (NPM) variable shows the results have a significant effect on the Net Profit Margin (NPM) and the stock price with a significant value of 0.000 <0.05. Simultaneously all Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM) variables have a significant effect on stock prices
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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.444 KB) | DOI: 10.36085/jam-ekis.v3i1.535

Abstract

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. Keywords: Ratio, Regional Income and Expenditure Budget
Co-Authors AA Sudharmawan, AA Abdul Rahman Abdul Rahman Abi , Yudi Irawan Abi, Yudi Irawan Abrianto, Bimo Adila, Novinia Afriani , Sulisti Afriani, Melati Agilia Putri Ayu Dewanti Agresti, Agresti Agung, Kimas Kurniawan Tando Ahmad Soleh Alfajar, Muhammad Imam Alpino, Shendi Putra Amelya, Tifani Rika Anamica, Marshello Anderstar , Tomi Andini, Puja Anggini, Anggini Anggraini, Adinda Dewi Anisa, Rici Anjjely, Sellina Dwi Annisah Oktariani Antoni Antoni Anugrah Anggun Sentosa Anugrahheni, Kitrang Apiska, Nia Ariska, Yesi Indian Asti Dwy Rahayu Astuty, Kamelia Bimo Abrianto Buaton, Wiranda Cantika, Yella Damarsiwi, Eska Prima Monique Daniarti, Rahma Danofi, Alwin Dary, Nadya Putri Wulan Delpania Delpania Denis Rydarto Dennis Rydarto Tambunan Des Gita Adinda Putri Desi Ismawati Devalya, Devalya Dewanti, Agilia Putri Ayu Diana Diana E. Ahmad Soleh E. G, Ida Ayu Made Efendi , M. Aldi Rizki Effendi, Bahman Effendi, Yanto Efrian, Ahmad jalou Eka Irawati Ela Julaili Putri Evi Harlinda Fachruzzaman, Fachruzzaman Fahlevi, Mochammad Febliansyah, M. Rahman Febri Dwi Rimbawati Ferdiatma, Ghiyats Ferina, Zahrah Indah Ferli, Kurnia Dwi Fitrah, Muhammad Idza Al Fitri, Dwi Kusmita Gayatri, Ida Ayu Made Er Meytha Gayatri, Ida Ayu Made Ermeytha Ghiyats Ferdiatma Gibran, Ahmad Gustian, Ryan Handayani, Dewa Ayu Made Dewi Handayani, Sri Hanila, Siti Harwini , Dewi Harwini, Dewi Hendri Yanova Herfianti, Meiffa Herlin, Herlin Herlina, Yeni Herlyaminda, Evi Hidayah, Nenden Restu Hutabarat, Suzeti Monica Ida Anggriani Ida Anggriani Ilahi, Pandu Nur Akbar Inka Nabela Nabela Iwin Arnova Jahda, Amila Tarina Julaili Putri, Ela Kamelia Astuty Karona Cahya Susena Kresnawati Kresnawati Kresnawati, Kresnawati Kurnia Dwi Ferli Kurniawan, Kiemas Lausa Saresa Lesmana, Rendy Lidya Gustina Putri Likhatus Sakdah Lindayanti Lindayanti Lindayanti Lindayanti, Lindayanti Lisa Oktafiani Lisi Rahmadayanti Lora Nopita Sari Lutfiani, Irma M. Rahman Febiliansa Madewi.KH, Wista Elis Martika, Rengga Maryani, Dike Meliani, Nita Melinda, Tri Febrina Mia Margareta Midas, Faisal Muhammad Muhammad Rahman Febliansa Mulyadi, Singgi Muslimin, Herlian Nabila, Melane Neysha Nainggolan, Sulastri Nasution, Suswati Nely Puspita Sari Neri Susanti Nia Indriasari Nirta Vera Yustanti Nisa, Nabela Aulia Nopianto, Nopianto Nopita Sari Nopita Sari Nur Mohammad Syahputra Okta Septiarani Oktariani, Sri Pardi, Sri Handayani Peringki, Peringki Permana, Jaka Prasetia, Zelinda Pratama, Meylan pratama, rendi Prawitasari , Andriyani Prawitasari, Andriyani Prayu Ivantri Purnamasari, Reni Putra , Iswidana Utama Putra Kurniawan Utama Putra, Iswidana Utama Putra, Septa Adiguna Putri Kurnia Putri, Pongki Resmala Putri, Shintia Radili , Putri Rahayu, Asti Dwy Rahayu, Melyan Arista Rahmadani, Emilda raja Ardiansyah, Dendi Ramadan Subhi Ramadani, Cindy Ramadani, Viona Ramadhanti, Ferlinchia Ramdona, Desti Ratna Rutiningsih Raynaldo Saputra Simatupang Reni Astuti Rera Marsela Resmaini, Rita Revaldo Khairullah Riani, Gusti Rina Trisna Yanti Rina Trisna Yanti Rinto Noviantoro, Rinto Ririn Marlina Sofyan Rita Resmaini Rizky Ramadhan, Rizky Romanza, Nano Rutiningsih, Ratna Safitri, Ida Nur Safitri, Penti Sandi Saputra Santri, Dila Saresa, Lausa Sari, Nely Puspita Sari, Yana Nopita Satrya, Ridoh Abima Secilia Racmi Selly Marselina Selvia Depita Sari serly mayang sari Seventeen, Winny Lian Shendi Putra Alpino Siti Hanila Subhi, Ramadan Sulisti Afriani Sulisti Afriani, Sulisti Surahman Julizar Saputra Susan Susanti SUSAN SUSANTI, SUSAN Susanto, Bogi Syallaysyah, Jenny Dwi Tambunan, Dennis Rydarto Tawakal, Anzori Tito Irwanto Tri Febrina Melinda Tri Febrina Melinda, Tri Trio Novaldi Trisna, Rama Dita Ulandari, Silvia Wagini Wagini Wagini, Wagini Wahyu, Lakon Wardani, Desta Andriani Kusuma Wati, Ina Sintia Wulandari, Asyora Wulandari, Weni Yanti, Rina Trisna Yanto Efendi YANTO YANTO Yeni, Sela Rahma Yesi Indian Ariska Yudi Irawan Yudi Irawan Abi Yulianti , Oni Yulianti, Oni Yulita Sari Yulita Sari Zahrah Indah Ferina Zhafran, Alif Zoniarti, Zoniarti