Articles
<![CDATA[The Contribution of Sukuk Placement and Securities to The Islamic Bank Profitability ]]>
<![CDATA[Lucky Nugroho]]>;
<![CDATA[Ahmad Badawi]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ Tazkia Islamic Finance and Business Review Vol. 13 No. 2 (2019) ]]>
Publisher : <![CDATA[Institute for Research and Community Empowerment (LPPM TAZKIA) ]]>
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DOI: 10.30993/tifbr.v13i2.184
<![CDATA[The purpose of this study was to determine the effect of the placement of Islamic bank funds on government assets, the placement of Islamic bank funds at the central bank and the influence of Islamic bank funds on non-government assets on the profitability of Islamic banks. The method is quantitative with a multiple regression statistical model and the Stata version 13 as the statistical software. Based on data processing on research variables it was found that investment in state sukuk had a negative and significant effect on return on assets. Furthermore, the variable investment in securities in Bank Indonesia instruments has a positive and significant impact, while investment in sukuk corporates has a positive effect that is not significant. Therefore Sharia Banks must be able to select investment options in placing their excess funds to maintain bank reputation and performance so that public trust increases with the functions and contributions of Islamic banks. ]]>
<![CDATA[PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus SKPD Provinsi DKI Jakarta) ]]>
<![CDATA[Siti Chodijah]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/tekun.v8i1.2595
<![CDATA[ABSTRACT This study aims to determine: 1). Effect of the use of information technology on the quality of local government financial reporting, 2). The influence of the internal control system of the quality of local government financial reporting. The population in this study are part of the accounting / financial administration at SKPD in Jakarta provincial government amounting to 23 SKPD criteria Have a minimum term of one year in the period of preparation of financial statements. The data used are primary data obtained from respondents through questionnaires. Using quantitative descriptive approach. Karna, the analysis is the analysis of the data used in the form of multiple linear regression tests. The results showed that, simultaneously at variable utilization of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the results of simultaneous test (Test F). Partially shows the results of the use of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the partial test (t test). Keywords: Quality of local government financial reporting, use of information technology, internal control systems.]]>
<![CDATA[PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empirik Pada Perusahaan Perbankan di BEI tahun 2014 – 2016) ]]>
<![CDATA[Novi Syiti Masitoh]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/tekun.v8i1.2596
<![CDATA[ABSTRACT This study aims to determine the effect of Good Corporate Governance on Banking Performance in BEI period 2014 - 2016. This study analyzes the effect of Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners on ROE (Return on Equity ) by multiple analysis methods. The results showed that the size of the Board of Directors has a significant positive effect on ROE and the Proportion of Independent Board of Directors has a significant negative effect on ROE. While other variables of Public Ownership, Managerial Ownership, and Proportion of Independent Commissioner have no effect on company ROE. Keywords: Good Corporate Governance, Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners, and ROE.]]>
<![CDATA[The Phenomenon of Saving Glut in the Banking Industry during the Covid-19 Pandemic ]]>
<![CDATA[Lucky Nugroho]]>;
<![CDATA[Ahmad Badawi]]>;
<![CDATA[Nurul Hidayah]]>;
<![CDATA[Yananto Mihadi Putra]]>
<![CDATA[ Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta ]]>
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DOI: 10.22441/profita.2021.v14i1.012
<![CDATA[The main business of bank financial institutions is to mobilize funds in the community through their savings and loan products. During the Covid-19 Pandemic, where the spread of the virus was speedy and a health protocol policy that limited community mobility, all economic sectors experienced a slowdown. Therefore, this study aims to analyze trends in third-party funds (liquidity) and loans (distribution of funds) during the Covid-19 Pandemic. The method used is qualitative by using descriptive statistics, namely analyzing trends in liquidity and distribution of funds in the banking industry, both Islamic banks and conventional banks. Based on the results of this study, it is known that the banking industry during the Covid-19 Pandemic experienced excess liquidity while loan disbursement experienced a decline. Furthermore, Islamic banks and conventional banks during the Covid-19 Pandemic had higher liquidity growth compared to the period before the Covid-19 Pandemic. However, compared to the intermediation function between conventional banks and Islamic banks, the intermediation function of conventional banks (LDR) during the Covid-19 pandemic was still better than the intermediation function of Islamic banks (FDR)]]>
<![CDATA[ANALISA MANFAAT PEMBIAYAAN GADAI EMAS SYARIAH: STUDI KASUS BANK SYARIAH MANDIRI-TOMANG RAYA ]]>
<![CDATA[Natasha Putri Bahari]]>;
<![CDATA[Lucky Nugroho]]>;
<![CDATA[Ahmad Badawi]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 8 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/j.reksa.v8i1.3698
<![CDATA[One of the superior products that distinguish between Islamic banks and conventional banks is Rahn or a pawn. However, these products are not owned by all Islamic banks. Furthermore, one of the sharia banks that have gold Rahn products or sharia gold pawn financing is Bank Syariah Mandiri (BSM), where BSM is also the largest Islamic bank with assets in Indonesia. This study aims to analyze the use of Islamic bank gold pawn financing for the community. The method used is a qualitative descriptive method with primary data. The sample used is customers of the BSM Tomang Raya Branch who have gold pawn financing facilities, amounting to 30 customers. The research questions are (i) What are the characteristics of the customers of sharia gold pawn financing;(ii) How is the use of Islamic gold pawn financing. The results of the research show that the majority of the age range of customers for sharia gold pawn financing is productive age (30-49 years), the majority of the sexes are women, the occupation of the majority of customers is private employees, the majority of customers› income is> IDR 5,000,000 per month. , the majority of customer education is S-1 and the religion of the majority of customers is Muslim. In addition, the use of borrowed money from sharia gold pawn financing is intended for consumer needs.]]>
<![CDATA[Indonesia Islamic Bank Profitability 2010-2017 ]]>
<![CDATA[Lucky Nugroho]]>;
<![CDATA[Ahmad Badawi]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ Shirkah: Journal of Economics and Business Vol 4, No 1 (2019) ]]>
Publisher : <![CDATA[IAIN Surakarta ]]>
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DOI: 10.22515/shirkah.v4i1.240
<![CDATA[This study proposes to determine the board management structure, bad debt, and efficiency of the profitability of the Islamic banks during 2007-2017 period. The quantitative data has been analyzed by using multiple regression analysis to determine the effect of independent variables on the variable dependent. Furthermore, the statistic tools used in the data process is Stata version 13. This study shows that the board of directors of the parent bank has a negative and significant influence on profitability. The problem financing has a negative and significant effect on profitability. Likewise, the ratio of operational costs also has a negative and significant effect on profitability. Thus, the existence of a parent bank's board of management to improve the performance of Islamic banks needs to be considered because it has not been able to provide an optimal contribution. In addition, the significant amount of financing quality and the use of inefficient operational costs have been a problem of improving profits from Islamic banks. Keywords: parent bank, bad debt, efficiency, profitability, Islamic banks]]>
<![CDATA[PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTAT DI BURSA EFEK INDONESIA ]]>
<![CDATA[Nurul Hidayah]]>
<![CDATA[ Jurnal Akuntansi Vol. 19 No. 3 (2015): September 2015 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v19i3.89
<![CDATA[Penelitian ini dilakukan untuk menganalisa pengaruh Investment Opportunity Set (menggunakan proksi harga CAPBVA dan Proksi Investasi MVBVE) dan Kepemilikan Manajerial Terhadap Nilai Perusahaan pada Perusahaan Property dan Real Estat yang terdaftar di Bursa Efek Indonesia tahun 2010-2013. Penelitian ini menggunakan metode kausal. Sampel penelitian menggunakan metode perposive sampling dengan jumlah data 120 sampel daro 30 perusahaan Property dan Real Estat yang terdaftar di Bursa Efek. Variabel dependen dan independen diukur dengan skala rasio. Analisa data menggunakan Regresi Linear Berganda dengan melalui uji statistic deskriptif, uji asumsi klasik dan uji hipotesis. Hasil dari penelitian ini menunjukkan bahwavariable independen yaitu IOS (CAPBVA dan MVBVE) berpengaruh signifikan terhadap nilai perusahaan, sedangkan variable kepemilikan manajerial tidak berpengaruh signifikan terhadap Nilai Perusahaan.This study aimed to: determine the effect of Investment Opportunity Set used price proxy (CAPBVA) and Investment Proxy (MVBVE) and Managerial Structure on Company Value at Property and Real Estate Company listed on the Indonesia Stock Exchange in 2010-2013. The research method used is causal. Sampling method used purposive sampling with 120 data from 30 Property and Real Estate company listed in IDX. Dependent variable and independent variables measured by the ratio scale. Data analysis was performed by multiple linar regression include descriptive analysis, Classic Assumtion and Hipothesis Test. The results of these research are independent variables IOS (CAPBVA and MVBVE) significant effect on Company Value, while Managerial Structure no significant effect on Company Value.]]>
<![CDATA[Sosialisasi Peran Teknologi Dalam Akuntansi Untuk Meningkatkan Pengetahuan Siswa/Siswi SMK Al Ihsan, Jakarta Barat ]]>
<![CDATA[Fransisca Listyaningsih UTAMI]]>;
<![CDATA[Nurul HIDAYAH]]>
<![CDATA[ Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2022) ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ahjpm.v1i1.186
<![CDATA[Perkembangan teknologi informasi semakin berkembang. Teknologi informasi menjadi sebuah kebutuhan mendasar untuk berbagai aspek kehidupan. Mulai dari pendidikan, ekonomi, keuangan, dan tak terkecuali kebutuhan akuntansi juga mengalami perkembangan teknologi yang pesat. Perkembangan teknologi dan informasi membuat perusahaan juga mengubah cara dalam mengumpulkan data, memproses, hingga melaporkan informasi keuangan. Pergeseran proses akuntansi dalam organisasi dan peningkatan jumlah aplikasi teknologi informasi yang terlibat dalam proses akuntansi dalam organisasi telah menghasilkan inovasi dalam akuntansi. Permintaan akan akuntan yang fasih teknologi informasi akan terus tumbuh karena operasi bisnis menjadi semakin kompleks dan bergantung pada teknologi informasi. Jurusan Akuntansi merupakan salah satu jurusan di SMK yang cukup banyak mendapatkan respon positif dari masyarakat, sehingga bisa mendapatkan jumlah siswa yang signifikan. Dengan mengetahui perkembangan teknologi dalam bidang akuntansi diharapkan siswa SMK memiliki gambaran serta respon yang baik mengenai pekerjaan bidang akuntansi serta memilih profesi bidang akuntansi secara tepat dimasa yang akan datang.]]>
<![CDATA[Pengelolaan Transaksi Bisnis Sederhana Menggunakan Aplikasi Digital Smart Phone Untuk Bisnis UMKM ]]>
<![CDATA[Nurul HIDAYAH]]>;
<![CDATA[Fransiska Listyaningsih UTAMI]]>;
<![CDATA[Noor Hazlina AHMAD]]>
<![CDATA[ Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2022) ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ahjpm.v1i1.190
<![CDATA[Di era globalisasi ini, pertumbuhan teknologi informasi berkembang pesat. Kemajuan teknologi informasi mengharuskan negara-negara berkembang untuk segera mengikuti perkembangan teknologi informasi untuk menyesuaikan keadaan. Pertumbuhan ini mengubah tatanan sosial yang semula menggunakan cara lama (tradisional), menjadi baru yang lebih berbasis teknologi. Teknologi informasi telah mengubah proses akuntansi dari akuntansi tradisional menjadi akuntansi teknologi informasi. Kemajuan teknologi dan informasi menyebabkan perusahaan juga mengubah cara mereka mengumpulkan data, mengolah, dan melaporkan informasi keuangan. Perkembangan tersebut akan berdampak pada perubahan proses akuntansi yang akan mempengaruhi sistem pengolahan dan pengendalian dengan metode baru. Pada akhirnya sistem akuntansi ini akan beralih ke software yang lebih canggih yang akan digunakan dalam menjalankan proses akuntansi melalui aplikasi yang telah memanfaatkan komputer dalam prosesnya (Oracle, Zahir, MYOB, Accurate). Pandemi COVID-19 telah memaksa pemerintah di seluruh dunia untuk mengambil tindakan drastis untuk menghentikan penyebaran virus dengan memberlakukan berbagai tingkat penguncian. Kini norma baru telah ditetapkan dengan langkah-langkah perlindungan dan jarak sosial dalam melakukan kegiatan ekonomi Usaha kecil termasuk bisnis wanita sekarang ini tumbuh terutama organisasi WITA. Bisnis mereka berkembang pesat dalam situasi Covid 19, tetapisetiap pebisnis wanita mengalami kesulitan dalam mengelola keuangan karena tidak tahu bagaimana mengelola dan mengatur uang dan mengendalikan keinginan atau hilang. Masalah keuangan terkait dengan pencatatan transaksi sehari-hari. Di era digitalisasi, banyak sekali aplikasi dari smartphone yang dapat membantu menyelesaikan masalah pengelolaan keuangan bisnis. Program komunitas ini bertujuan untuk mengedukasi para pelaku UKM bagaimana mengelola bisnis keuangannya berbasis smartphone yang mudah dipelajari dan dikuasai.]]>
<![CDATA[Pentingnya Manajemen Keuangan Bisnis Keluarga Di Era Digitalisasi ]]>
<![CDATA[Siti CHOIRIAH]]>;
<![CDATA[Nurul HIDAYAH]]>;
<![CDATA[Hasliza Abdul HALIM]]>
<![CDATA[ Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2022) ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ahjpm.v1i2.221
<![CDATA[Langkah pemerintah untuk mengendalikan pandemi COVID-19 dilakukan secara menyeluruh dari berbagai aspek kehidupan ekonomi dan sosial. Di era pandemic ini banyak diberlakukan pembatasan baik proteksi social distancing maupun kegiatan ekonomi, yang tentunya berdampak pada kegiatan usaha UKM dan usaha keluarga, dimana mereka kesulitan mengelola keuangan untuk memenuhi kebutuhan sehari-hari dan kebutuhan usaha di masa pandemic ini. Ketidakseimbangan antara pendapatan dan pengeluaran serta ketidaktahuan dalam pengaturan keuangan keluarga harus dikelola dengan sebaik-baiknya. Hal inilah yang mendorong dibentuknya program Pengabdian Kepada Masyarakat oleh Tim dosen Universitas Mercu Buana yang bertujuan untuk mengedukasi keluarga tentang cara mengelola bisnis keluarga yang baik dan efisien di era digitalisasi dengan memanfaatkan teknologi berbasis smartphone yang mudah dipelajari dan diterapkan dalam kegiatan bisnis.]]>
