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THE INFLUENCE OF THIRD-PARTY FUNDS, NON-PERFORMING LOANS (NPL) ON CREDIT DISTRIBUTION WITH PROFITABILITY AS INTERVENING VARIABLE IN COMMERCIAL BANKS Hermuningsih, Sri; Sari, Pristin Prima; Rahmawati, Anisya Dewi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.988

Banks are financial institutions that collect and distribute funds in the forms of deposits such as savings, deposits, current accounts, etc. from and for people who need funds for various needs, such as for consumption, working capital or business capital, housing and investment. In addition, banks must help the community to improve their living standards by distributing funds or giving credit to people who need funds. This is in accordance with the function of the bank itself, namely the bank as the distributor of funds. The purpose of this research is to examine and obtain evidence about factors that influence loan distribution at a bank. Internal factors that influence loan distribution are Third Party Funds, Non-Performing Loans, and Profitability. Efforts to increase credit at banks require optimal efforts to raise third-party funds, good credit management, and capital strengthening. This type of research is quantitative research with purposive sampling technique. The population used in this study is commercial banks from 2013 to 2017. The data come from commercial bank financial statements. As the benefit of this research the government can use it as a mapping material for distributing loan to commercial banks; the bank management can take it into consideration in making commercial bank lending policies. The results of the research show that profitability can mediate the relationship between third party funds and non-performing loans on loan distribution. Third party funds have a significant positive effect on loan distribution. Non-Performing Loans have a significant negative effect on loan distribution. Keywords: LOAN DISTRIBUTION, THIRD PARTY FUNDS, NON-PERFORMING LOANS, AND PROFITABILITY

IMPLEMENTATION OF THE CONCEPT AND THEORY OF MANAGEMENT FUNCTIONS IN EFFORTS TO IMPROVE QUALITY Sumadi Sumadi; M. Hasan Ma'ruf
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1114

Implementation of madrasa management contains two aspects of study, first the assessment in the conceptual setting of an approach in running a particular business in the education segment that seeks to maximize competitiveness through continuous improvement of products, people, processes, and organizational environments or institutions, and both studies cover the way they are delivered, which includes ten characteristics from i.e. customer focused (internal and external); obsessed with quality; use scientific approach; continuously improving quality; education and training; exercising controlled freedom; have unity of purpose; as well as involving and empowering educators and students. Both aspects must become a unified whole so that efforts to achieve goals can be obtained optimally. Keywords: Madrasa Management, Madrasa Quality, Management Function

IMPLEMENTATION OF THE CONCEPT AND THEORY OF MANAGEMENT FUNCTIONS IN EFFORTS TO IMPROVE QUALITY Sumadi, Sumadi; Ma'ruf, M. Hasan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1114

Implementation of madrasa management contains two aspects of study, first the assessment in the conceptual setting of an approach in running a particular business in the education segment that seeks to maximize competitiveness through continuous improvement of products, people, processes, and organizational environments or institutions, and both studies cover the way they are delivered, which includes ten characteristics from i.e. customer focused (internal and external); obsessed with quality; use scientific approach; continuously improving quality; education and training; exercising controlled freedom; have unity of purpose; as well as involving and empowering educators and students. Both aspects must become a unified whole so that efforts to achieve goals can be obtained optimally. Keywords: Madrasa Management, Madrasa Quality, Management Function

THE AUDIT PROCESS IN COMPANIES THAT IMPLEMENT SOFTWARE ENGINEERING PROJECTS Rafael Mellado; Antonio Faúndez-Ugalde; María Blanco
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1066

The use of technological resources and software has become standardized in today's society, which is why there is a need to be able to update according to the requirements that the market and industry demand from companies that develop products through a software engineering process. The role of the auditor is extremely important since he is the one who must make sure that everything is controlled and that the required needs are being fulfilled, as well as he is concerned about the security of the entities and their internal background. In this context, it is necessary to constantly improve the auditor's procedures and the legislation that regulates them, since the multiple frauds that companies suffer in terms of information obtained easily and quickly, without any major control, are well known, and it is here where care must be taken in order to reduce the levels of violations of access to unauthorized information assets. The objective of this paper is to present everything that surrounds the process of auditing requirements of software engineering projects, both generically and specifically in projects in particular the financial area, generally covering everything that is present in a software engineering project considering the need, what is obtained from them and why they arise in organizations.

THE AUDIT PROCESS IN COMPANIES THAT IMPLEMENT SOFTWARE ENGINEERING PROJECTS Mellado, Rafael; Faúndez-Ugalde, Antonio; Blanco, María
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1066

The use of technological resources and software has become standardized in today's society, which is why there is a need to be able to update according to the requirements that the market and industry demand from companies that develop products through a software engineering process. The role of the auditor is extremely important since he is the one who must make sure that everything is controlled and that the required needs are being fulfilled, as well as he is concerned about the security of the entities and their internal background. In this context, it is necessary to constantly improve the auditor's procedures and the legislation that regulates them, since the multiple frauds that companies suffer in terms of information obtained easily and quickly, without any major control, are well known, and it is here where care must be taken in order to reduce the levels of violations of access to unauthorized information assets. The objective of this paper is to present everything that surrounds the process of auditing requirements of software engineering projects, both generically and specifically in projects in particular the financial area, generally covering everything that is present in a software engineering project considering the need, what is obtained from them and why they arise in organizations.

REPORTING DISCLOSURE LEVELS AND COMPLIANCE WITH BB, AAOIFI, B/IFRS AND SEC OF ISLAMIC FINANCIAL INSTITUTIONS IN BANGLADESH Md Robiul Islam; Mohammad Shamsus Sadekin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1020

Compliance with financial reporting guidelines/standards promulgated by Regulatory Bodies has become a crucial issue of the day after a series of corporate debacles over a few years. Regulators, professional bodies and researchers throughout the world have expressed their concern about the need for improved accounting pronouncements and compliance for providing better information than previously required for the preparation and presentation of corporate financial reporting. The present study primarily focuses on the reporting disclosure levels and compliance with Bangladesh Bank (BB) Guidelines, Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Accounting Standard, Bangladesh/International Financial Reporting Standard (B/IFRS) and Securities and Exchange Commission (SEC) Rules of Islamic Financial Institutions in Bangladesh. Annual reports of (08) eight Islamic banks in Bangladesh have been examined for the year ending 2015. The results showed that the Islamic banks significantly followed the selected accounting guidelines/standards under review and did bring remarkable changes in the financial reporting practices made by the Islamic banks in Bangladesh. The study attempted to examine empirically the levels of disclosure in corporate annual reports of Islamic banks in Bangladesh. The study recommended increasing the level of compliance to make their financial reports more informative. The study also tries to ascertain the regulatory necessary requirements in preparing the financial statements of banks under Islamic shariah and tries to display the compliance status of these banks with legislations. The average compliance rate is 93.28% for BB guidelines, 46.54% for AAOIFI Accounting Standard, 48.50% for B/IFRS and 51.99% for SEC rules considering all required aspects of financial reports. Compiling all of the requirements regarding financial reports of regulatory bodies will be helpful for banks to make financial reports convenient.

REPORTING DISCLOSURE LEVELS AND COMPLIANCE WITH BB, AAOIFI, B/IFRS AND SEC OF ISLAMIC FINANCIAL INSTITUTIONS IN BANGLADESH Islam, Md Robiul; Sadekin, Mohammad Shamsus
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1020

Compliance with financial reporting guidelines/standards promulgated by Regulatory Bodies has become a crucial issue of the day after a series of corporate debacles over a few years. Regulators, professional bodies and researchers throughout the world have expressed their concern about the need for improved accounting pronouncements and compliance for providing better information than previously required for the preparation and presentation of corporate financial reporting. The present study primarily focuses on the reporting disclosure levels and compliance with Bangladesh Bank (BB) Guidelines, Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Accounting Standard, Bangladesh/International Financial Reporting Standard (B/IFRS) and Securities and Exchange Commission (SEC) Rules of Islamic Financial Institutions in Bangladesh. Annual reports of (08) eight Islamic banks in Bangladesh have been examined for the year ending 2015. The results showed that the Islamic banks significantly followed the selected accounting guidelines/standards under review and did bring remarkable changes in the financial reporting practices made by the Islamic banks in Bangladesh. The study attempted to examine empirically the levels of disclosure in corporate annual reports of Islamic banks in Bangladesh. The study recommended increasing the level of compliance to make their financial reports more informative. The study also tries to ascertain the regulatory necessary requirements in preparing the financial statements of banks under Islamic shariah and tries to display the compliance status of these banks with legislations. The average compliance rate is 93.28% for BB guidelines, 46.54% for AAOIFI Accounting Standard, 48.50% for B/IFRS and 51.99% for SEC rules considering all required aspects of financial reports. Compiling all of the requirements regarding financial reports of regulatory bodies will be helpful for banks to make financial reports convenient.

MOTIVATION MODEL DISTORTION OF RAMAYANA BALLET PERFORMERS Mamik Suharti; Cahyani Tunggal Sari; Sulihanto Sulihanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.963

This study reviews the conventional setting of Herzberg Two-Factors Theory and compare with research findings in the Ramayana Ballet show. This research is was done by observation and interview process. This study is a qualitative research that combines historical methods and economics research background. The hygiene factors consist of salary, company policy, good interpersonal relationship and quality of supervision, job security, working condition, and work life balance. The motivation factors consist of personal status, challenging, promotion, responsibility, and growth. This study shows that almost all art groups of Ramayana ballet have high hygiene factor and low motivation. but this findings still led to the high engagement of the artists towards Ramayana ballet show and it was proven by the existence of the art group and the Ramayana ballet show. Implementation of Two Factor Theory Herzberg in the arts group shows different with the factors that have been formed by Herzberg. The artists’ engagement from the art group Ramayana Ballet shows different characteristics.

MOTIVATION MODEL DISTORTION OF RAMAYANA BALLET PERFORMERS Suharti, Mamik; Sari, Cahyani Tunggal; Sulihanto, Sulihanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.963

This study reviews the conventional setting of Herzberg Two-Factors Theory and compare with research findings in the Ramayana Ballet show. This research is was done by observation and interview process. This study is a qualitative research that combines historical methods and economics research background. The hygiene factors consist of salary, company policy, good interpersonal relationship and quality of supervision, job security, working condition, and work life balance. The motivation factors consist of personal status, challenging, promotion, responsibility, and growth. This study shows that almost all art groups of Ramayana ballet have high hygiene factor and low motivation. but this findings still led to the high engagement of the artists towards Ramayana ballet show and it was proven by the existence of the art group and the Ramayana ballet show. Implementation of Two Factor Theory Herzberg in the arts group shows different with the factors that have been formed by Herzberg. The artistsâ€™ engagement from the art group Ramayana Ballet shows different characteristics.

Deposit Mudarabah Investment Risk Analysis Method Value at Risk (VaR) Iin Emy Prastiwi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1129

The purpose of this study is to understand the risk and return on net return on mudharabah deposits in Islamic banks using the Value at Risk (VaR) approach. The objects in this study are quarterly financial statements of Bank Syariah Mandiri, Bank BRI Syariah, and Muamalat Bank for three years, 2015-2017. The VaR analysis results show that the average risk of mudharabah deposit investment for 3 years in Bank Syariah Mandiri is 2015 at 6.61% and net return -0.53%, in 2016 the risk is 0.14% and net return 3.21 %, in 2017 the risk is 0.17% and net return is 0.32%. BRI Syariah Bank is 2015 at 0.08% and net return of 4.28%, in 2016 the risk is 0.07% and net return 3.77%, in 2017 the risk is 0.08% and net return 42.81% . and Bank Muamalat is 2015 at 0.63% and net return of 0.04%, in 2016 the risk is 0.40% and net return is 0.08%, in 2017 the risk is 0.14% and net return is 0.26%. In addition there are differences in the level of risk and return (net return) in Bank Syariah Mandiri, BRI Syariah, and Muamalat Bank with significant probability (p-value) for the risk level of 0.005 and return (net return) of 0.045. From the risk level and net return for three years, BRI Syariah Bank is a bank that has prospective value. Key Words : VaR, risk, net return, mudharabah deposit

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Dewi Muliasari

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+6281230431443

Journal Mail Official
ijebar.aas@gmail.com

Editorial Address
Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java

Location
Kota surakarta,

Jawa tengah

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dewi Muliasari

Contact Email -

Phone +6281230431443

Journal Mail Official ijebar.aas@gmail.com

Editorial Address Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java

Location Kota surakarta, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dewi Muliasari

Contact Email
-

Phone
+6281230431443

Journal Mail Official
ijebar.aas@gmail.com

Editorial Address
Slamet Riyadi Street No. 361 Windan Makamhaji Kartasura Sukoharjo Centra; Java

Location
Kota surakarta,

Jawa tengah

INDONESIA