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Papers by Irena Pramono

Research paper thumbnail of Disclosure of the Proportion and Classification of Green Credit in the Indonesian Banking Sector

Advances in social science, education and humanities research, 2022

Research paper thumbnail of Pengaruh Nilai Penerbitan Obligasi Syariah (Sukuk) terhadap Kinerja Keuangan

Bandung Conference Series: Accountancy

In early 2020 Indonesia was affected by the co-19 pandemic which made the economy sluggish which ... more In early 2020 Indonesia was affected by the co-19 pandemic which made the economy sluggish which had an impact on financial performance, because business actors experienced a decrease in revenue, resulting in a decrease in company productivity. This study aims to determine how the effect of Sukuk Issuance Value on Financial Performance in companies on the Indonesia Stock Exchange. The research method used is descriptive and verification with a quantitative approach with secondary data. Data collection techniques using documentation, the population in this study annual financial statements for the period 2020-2022. In using samples using purposive sampling method with a total data of 45 samples, namely companies that issue Islamic bonds (sukuk) with the help of SPSS 23 software. The results of this study indicate that the value of Islamic bond issuance (sukuk) has no effect on financial performance.

Research paper thumbnail of Android-Based Accounting Application for MSME

The ease of recording financial transactions and providing financial reports digitally is also pr... more The ease of recording financial transactions and providing financial reports digitally is also provided by various accounting applications or software. The accounting application facilitates the input process, offers faster and more accurate data processing, and complete output. Accounting applications using smartphones have advantages compared to accounting applications that require computers. This type of application makes it easy for users to access their financial statements at anytime and anywhere with a smartphone device. With the wide variety of accounting application choices in the market, it can be imagined that business actors who may not know the detail of the accounting process become overwhelmed in determining what accounting applications are right for their type of business. It is very important for accountants, especially in the academic field to oversee the process of development of this technology to be in accordance with the nature and purpose of accounting. Therefore, this qualitative research was conducted by the method of observation and presents descriptive data. A total of 6 applications that can be downloaded on Google Play Store were observed and conducted a comparative study using 8 criteria. The results showed the application "Akuntansi UKM" has the highest value based on predetermined.

Research paper thumbnail of Pengaruh Kualitas Laba terhadap Nilai Perusahaan Perbankan Syariah di Jakarta Islamic Index

Research paper thumbnail of Maqasid Sharia Index and Efficiency Indonesian Sharia Banking: Pre-Merger & Post Merger

Kajian Akuntansi

This study aims to examine the impact of the merger of PT Bank Syariah in Indonesia Tbk on the le... more This study aims to examine the impact of the merger of PT Bank Syariah in Indonesia Tbk on the level of efficiency and performance of Islamic finance in Islamic banking in Indonesia. The research period used is one year before the merger, and after the merger, in year 2019 and 2021 at Bank Umum Syariah Indonesia. This study uses a quantitative research model that uses secondary data in the form of quarterly financial reports obtained from the annual report. The data analysis used is a non-parametric approach Data Envelopment Analysis (DEA) and Maqasid Syariah Index (MSI) to measure the level of efficiency of the financial performance of the Islamic banking industry in Indonesia through three main categories of Ibn Ashur's maqashid sharia developed by Abu Zahrah, namely tahdzib al-fard ( individual education), iqamah al-adl (justice) and maslahah (welfare). The result of this study show that Islamic Financial Performance and Efficiency Level have not shown a significant increase.

Research paper thumbnail of Improving The Ability to Calculation of Cost of Goods Sold on MSMEs in Bojongsoang Village, Bandung City

Kajian Akuntansi

National economic recovery needs support from various parties, not only from the government but a... more National economic recovery needs support from various parties, not only from the government but also from academics who actually have a duty to serve the community to build scientific progress for the welfare of society. This service activity has a goal, namely (1) providing understanding to SMEs in Bojongsoang Village, Bandung City about the importance of calculating the cost of goods sold, (2) providing training and assistance for SMEs in Bojongsoang Village, Bandung City, so that they are able to calculate the cost of goods sold correctly. The implementation method used in this service is the lecture method, discussion method, and simulation method. The results of this service activity influenced the increase in score by 35.22% on the level of understanding of the training participants' cost of goods sold, meaning that this training on calculating the cost of goods sold affected the participants of MSMEs in Bojongsoang Village, Bandung City.

Research paper thumbnail of Implementasi Digital Marketing pada UMKM di Kecamatan Lembang terhadap Tingkat Penjualan pada Masa Pandemi Covid-19

Bandung Conference Series: Accountancy

. The development of information technology has been so rapid, especially since the Covid-19 pand... more . The development of information technology has been so rapid, especially since the Covid-19 pandemic, all forms of community activities have been shifted online to avoid direct interaction. At this time, MSMEs need to start a digital marketing strategy that can reach a wider selling market. Identification of problems in this study include: (1) How is the Implementation of Digital Marketing for MSMEs in Lembang District; (2) What is the sales level of MSMEs in Lembang District after implementing digital marketing; and (3) How much does digital marketing affect the level of sales to MSMEs in Lembang District. The research population is 207 UMKM in Lembang District. Sampling used the slovin sample test formula so that the sample totaled 36 SMEs. The research method used is a quantitative research method. Instrument testing uses a simple linear regression test with validity and reliability tests. Hypothesis testing uses the MSI method and the classic assumption test uses the Spearman rank. The conclusions of the research include: (1) as many as 83% of MSMEs in Lembang District have implemented digital marketing; (2) there was an increase in sales to SMEs on indicators including: 87% of SMEs experienced an increase in selling prices, 86% of SMEs experienced an increase in demand, 86% of SMEs experienced an increase in competition, and 73% of SMEs experienced an increase in cost efficiency; (3) the implementation of digital marketing has quite an effect on the sales level of MSMEs based on a correlation coefficient of 0.400. Abstrak. Perkembangan teknologi informasi begitu pesat terutama sejak terjadinya pandemi covid-19 segala bentuk aktivitas masyarakat dialihkan secara online untuk menghindari interaksi secara langsung. Pada masa ini, UMKM perlu memulai strategi pemasaran digital yang dapat menjangkau pasar jual lebih luas lagi. Identifikasi masalah pada penelitian ini diantaranya : (1) Bagaimana Implementasi Digital Marketing pada UMKM di Kecamatan Lembang; (2) Bagaimana tingkat penjualan UMKM di Kecamatan Lembang setelah mengimplementasikan digital marketing; dan (3) Seberapa besar digital marketing berpengaruh terharap tingkat penjualan pada UMKM di Kecamatan Lembang. Populasi penelitian merupakan UMKM di Kecamatan lembang sebanyak 207 UMKM. Pengambilan sampel menggunakan rumus uji sampel slovin sehingga sampel berjumlah 36 UMKM. Metode penelitian yang digunakan berupa metode penelitian kuantitatif. Pengujian instrumen menggunakan uji regresi linier sederhana dengan uji validitas dan uji realibilitas. Pengujian hipotesis menggunakan metode MSI dan uji asumsi klasik menggunakan rank spearman. Simpulan penelitian diantaranya : (1) sebanyak 83% UMKM di Kecamatan Lembang telah mengimplementasikan digital marketing; (2) terdapat peningkatan penjualan pada UMKM terhadap indikator diantaranya : 87% UMKM mengalami peningkatan harga jual, 86% UMKM mengalami peningkatan permintaan, 86% UMKM mengalami peningkatan persaingan, dan 73% UMKM mengalami peningkatan efisiensi biaya; (3) implementasi digital marketing cukup berpengaruh terhadap tingkat penjualan UMKM berdasarkan nilai koefisien korelasi sebesar 0.400.

Research paper thumbnail of Pengaruh Implementasi Intellectual Capital terhadap Keberlanjutan Usaha di Masa Pandemi

Research paper thumbnail of The Implementation of SAK EMKM on UMKM Financial Reports (Case Study of Cibuntu Tofu UMKM, Bandung)

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019), 2020

Industry in Indonesia is developing quite rapidly, especially home industries that support people... more Industry in Indonesia is developing quite rapidly, especially home industries that support people's lives; one of which is tofu industry. In reality, this tofu industry is not yet developing due to the absence of good management and financial administration system caused by the lack of knowledge of SMEs (hereby called UMKM) about the importance of making financial reports. Accordingly, UMKM have difficulties in knowing and understanding their business financial condition. This research aims to help UMKM owners implement SAK EMKM (Financial Accounting Standard for UMKM) in preparing standardized, relevant, and reliable financial reports. The method of implementing research is a case study of Cibuntu Tofu UMKM in Warung Muncang Village, Bandung Kulon District, Bandung City. The research presentation approach is descriptive analysis. Data collection techniques for research activities are observation, interviews, and documentation. The result of this study is Cibuntu Tofu UMKM makes financial reports still manual and very simple and not in accordance with standard because business owners do not understand the financial reporting standards specifically for UMKM. The application of financial statements in accordance with SAK EMKM presents financial statements consisting of three components such as financial position reports, income statements, and notes to financial statements. This financial report can be used for accountability, reviewing the company's budget, measuring going concern companies, making business plans, knowing the financial condition and submitting additional capital to the bank. This research is also expected to provide information for MSME owners Cibuntu Tofu in implementing SAK EMKM.

Research paper thumbnail of Revenue Sharing Transactions, Risk and Profitability in Islamic Bank of Indonesia

REVENUE SHARING TRANSACTION, RISK AND PROFITABILITY IN ISLAMIC BANK OF INDONESIA Islamic bank is ... more REVENUE SHARING TRANSACTION, RISK AND PROFITABILITY IN ISLAMIC BANK OF INDONESIA Islamic bank is a financial industry with huge potential to grow in Indonesia. Revenue sharing transaction which is adoption of profit risk sharing transaction distinguishes Islamic banks with conventional banks. Revenue-sharing agreement allows sharing of revenue between shahibul maal and mudharib in islamic bank instead of using interest like conventional bank. This study aimed to observe the patterns of relationship between the revenue-sharing agreement to the profitability and risk of Indonesia Islamic banks. This research use panel data from several Islamic banks as sample and path analysis method. This research shows that revenue sharing transactions in Islamic bank simultaneously influential to the profitability. Therefore this research recommends Islamic banks to continue using and developing revenue-sharing agreement in its operational activities, hence to increase profitability.

Research paper thumbnail of Influence Analysis of Profit Sharing Agreement and Financing Risk to Profitability in Islamic Bank of Indonesia

World Academy of Science, Engineering and Technology, International Journal of Economics and Management Engineering, 2015

Research paper thumbnail of Determinant Factors of Msme Financing in Islamic Bank (Study Case in Indonesia)

AKUNTANSI DEWANTARA, 2019

Micro, Small and Medium Enterprise (MSME) is an important segment of the Indonesian economy. The ... more Micro, Small and Medium Enterprise (MSME) is an important segment of the Indonesian economy. The amount of MSME in Indonesia is 99,9% of the total entrepreneurs, it has high employment absorption and has a big contribution to the GDP. Despite the importance of MSME in Indonesia, financing, and lack of information become the main problem in MSMEs growth. In addition to financial assistance, Indonesia's MSMEs also need partner and guidance to help them grow. Islamic bank is an important segment in Indonesia's banking industry. We believe with a good coherency within Islamic Bank and MSME, both can support each other better either in financial aspect and management aspect. Therefore this research try to give an understanding what is the determinant factors of Islamic Bank financing for MSME, either in bank umum syariah and unit usaha syariah. This research use time series data of Islamic Bank financing, which monthly released by Otoritas Jasa Keuangan. There are several factors...

Research paper thumbnail of Technology Acceptance Model of Financial Technology in Micro, Small, and Medium Enterprises (MSME) in Indonesia

The Journal of Asian Finance, Economics and Business, 2020

Seeing the existence of MSME needs that have still not been met although this sector is undeniabl... more Seeing the existence of MSME needs that have still not been met although this sector is undeniably important in Indonesian economy, changes in community behaviour and the intensity of the use of technology in the community, financial technology (fintech) has a lot of potentials to become a part of the solution of the problem commonly faced by MSMEs. Therefore this research needs to be done to observe the potential of fintech in integrating MSMEs in terms of the application of technology and knowledge from the community related to fintech. By using Technology Acceptance Model, this research tries to understand the determinant factors of the fintech application used by MSME. Based on the research framework and model, path analysis method used in this research. This research uses primary data gathered by the questioner, which was distributed to MSME. From the analysis conducted, we can conclude that the external factors tested in this research could have an effect on the behaviour intention through perceived usefulness in MSME practice of financial technology. Large variation in MSME educational background, busineess age and size would become a challenge in promoting fintech application, therefore this finding suggests that fintech should be promoted by highlighting what benefits can be obtained by using fintech application.

Research paper thumbnail of Pengaruh Pengetahuan Laporan Keuangan Terhadap Kinerja UMKM Tahu Cibuntu

Kajian Akuntansi, 2019

Usaha Menengah Kecil Mikro (UMKM) terbukti tetap berdiri kokoh pada saat krisis moneter di Indon... more Usaha Menengah Kecil Mikro (UMKM) terbukti tetap berdiri kokoh pada saat krisis moneter di Indonesia, dimana kegiatan usaha besar lainnya berjatuhan. Namun ternyata masih banyak yang menghadapi kendala sehingga berpengaruh terhadap penurunan kinerja UMKM bahkan mengalami stagnasi usaha, diantaranya keterbatasan modal dan manajemen yang kurang profesional. Hal ini terjadi, salah satunya dikarenakan pembukuan yang dilakukan sederhana, kurangnya pengetahuan pembuatan laporan keuangan sesuai standar EMKM yang berlaku di Indonesia. Penelitian ini dilakukan untuk mengetahui pengaruh pengetahuan laporan keuangan sesuai standar akuntansi keuangan Entitas Menengah Kecil Mikro (EMKM) terhadap kinerja UMKM Tahu Cibuntu . Metode penelitian yang digunakan yaitu metode penelitan verifikatif dengan pendekatan kuantitatif. Populasi yang dipilih pada penelitian ini yaitu 60 pengusaha perseorangan tahu Cibuntu yang ada di kelurahan Warung Muncang sehingga diperoleh sampel 30 perusahaan yang memenuh...

Research paper thumbnail of Aplikasi Akuntansi Berbasis Android dan Gambaran Profil UMKM Pengguna Potensial Menggunakan IFLS Data

Kajian Akuntansi, 2020

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan usaha yang menjadi penopang utama perekonomian ... more Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan usaha yang menjadi penopang utama perekonomian di Indonesia. UMKM seringkali kesulitan dalam melakukan pelaporan keuangan yang baik. Ketidakmampuan UMKM dalam menyediakan laporan keuangan yang baik akan berdampak ketidakmampuan investor dan kreditor dalam menilai kinerja keuangan UMKM. Digitalisasi menjadi sebuah potensi bagi UMKM menyediakan kemudahan untuk mencatat transaksi keuangan dengan munculnya berbagai aplikasi akuntansi yang berbasis android. Oleh karena itu, penelitian ini dilakukan untuk menyediakan gambaran mengenai aplikasi akuntansi apa saja yang dapat digunakan oleh UMKM yang dapat didownload secara bebas di google play store, serta menyediakan deskripsi profil UMKM apa saja yang memiliki intensitas yang potensial menggunakan aplikasi akuntansi tersebut dilihat dari intensitas penggunaan handphone dan internet dalam pelaksanaan usahanya. Penelitian ini dilakukan dengan menggunakan penalaran induktif, dengan metode pe...

Research paper thumbnail of Android-Based Accounting Application for MSME

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019), 2020

Research paper thumbnail of Analisis Pendapatan Non Halal Perbankan Syariah Di Indonesia: Sumber Dan Penggunaannya

Falah: Jurnal Ekonomi Syariah, 2019

The existence of the regulation for Islamic banking causes it to conduct its activities by the gu... more The existence of the regulation for Islamic banking causes it to conduct its activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions in each country. This means that non-halal sources of income cannot be avoided, by the way of the transaction is done. This research aims to analyze on the sources of income and its distribution of the non-halal funds of Islamic Banks in Indonesia. This research is quantitative. The method of collecting data documentation uses data from 2015-2017 with a total sample of 102 Islamic banks. The results show that there were differences in the average non-halal funds of Islamic Commercial Banks with Islamic Business Unit Bank. In addition, this study shows that Islamic commercial bank tends to have non-halal funds bigger than Islamic Business Un...

Research paper thumbnail of Pendapatan Non Halal Perbankan Syariah di Indonesia: Analisis Sumber dan Penggunaannya

Falah: Jurnal Ekonomi Syariah, 2019

The existence of the regulation for Islamic banking causes it to conduct their activities by the ... more The existence of the regulation for Islamic banking causes it to conduct their activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions in each country. Means that non-halal sources of income cannot be avoided, by the way of the transaction is done. This research aims to analyze the sources of income and its distribution of the non-halal funds of Islamic Banks in Indonesia. This research is quantitative. The method of collecting data documentation uses data from 2015-2017 with a total sample of 102 Islamic banks. The results show that there were differences in the average non-halal funds of Islamic Commercial Banks with Islamic Business Unit Bank. In addition, this study shows that Islamic commercial bank tends to have non-halal funds bigger than Islamic Business Unit Ban...

Research paper thumbnail of How Does Intellectual Capital Affect Micro, Small, and Medium Business Resilience During the Covid-19 Pandemic?

International Journal of Entrepreneurship and Sustainability Studies

Many previous studies examined the relationship between Intellectual Capital (IC) and a firm’s pe... more Many previous studies examined the relationship between Intellectual Capital (IC) and a firm’s performance, whereas most of the time, IC has been shown to affect a firm’s performance positively. However, two years during the COVID-19 pandemic differs from the ordinary years. There was a massive change in people's economic activities. Restrictions on people's movement and mobility are needed to prevent the spread of the COVID-19 outbreak. Apart from causing crises in the health sector, this pandemic also causes concerns in the social and economic sectors, including MSMEs. Therefore, this research was conducted to understand the effect of IC, including Human Capital (HC), Structural Capital (SC), and Relational Capital (RC), on MSME resilience during the pandemic period. This information is essential to formulate the best support for MSMEs in the IC context. This research is quantitative research using Ordinary Least Square (OLS). Data were collected by distributing questionna...

Research paper thumbnail of How does intellectual capital affect MSME business resilience during the COVID-19 pandemic?

Proceedings of The International Halal Science and Technology Conference

Many previous studies examined the relationship between Intellectual Capital (IC) and a firm’s pe... more Many previous studies examined the relationship between Intellectual Capital (IC) and a firm’s performance, whereas most of the time, IC has been shown to affect a firm’s performance positively. However, two years during the COVID-19 pandemic differs from the ordinary years. There was a massive change in people's economic activities. Restrictions on people's movement and mobility are needed to prevent the spread of the COVID-19 outbreak. Apart from causing crises in the health sector, this pandemic also causes concerns in the social and economic sectors, including MSMEs. Therefore, this research was conducted to understand the effect of IC, including Human Capital (HC), Structural Capital (SC), and Relational Capital (RC), on MSME resilience during the pandemic period. This information is essential to formulate the best support for MSMEs in the IC context. This research is quantitative research using Ordinary Least Square (OLS). Data were collected by distributing questionna...

Research paper thumbnail of Disclosure of the Proportion and Classification of Green Credit in the Indonesian Banking Sector

Advances in social science, education and humanities research, 2022

Research paper thumbnail of Pengaruh Nilai Penerbitan Obligasi Syariah (Sukuk) terhadap Kinerja Keuangan

Bandung Conference Series: Accountancy

In early 2020 Indonesia was affected by the co-19 pandemic which made the economy sluggish which ... more In early 2020 Indonesia was affected by the co-19 pandemic which made the economy sluggish which had an impact on financial performance, because business actors experienced a decrease in revenue, resulting in a decrease in company productivity. This study aims to determine how the effect of Sukuk Issuance Value on Financial Performance in companies on the Indonesia Stock Exchange. The research method used is descriptive and verification with a quantitative approach with secondary data. Data collection techniques using documentation, the population in this study annual financial statements for the period 2020-2022. In using samples using purposive sampling method with a total data of 45 samples, namely companies that issue Islamic bonds (sukuk) with the help of SPSS 23 software. The results of this study indicate that the value of Islamic bond issuance (sukuk) has no effect on financial performance.

Research paper thumbnail of Android-Based Accounting Application for MSME

The ease of recording financial transactions and providing financial reports digitally is also pr... more The ease of recording financial transactions and providing financial reports digitally is also provided by various accounting applications or software. The accounting application facilitates the input process, offers faster and more accurate data processing, and complete output. Accounting applications using smartphones have advantages compared to accounting applications that require computers. This type of application makes it easy for users to access their financial statements at anytime and anywhere with a smartphone device. With the wide variety of accounting application choices in the market, it can be imagined that business actors who may not know the detail of the accounting process become overwhelmed in determining what accounting applications are right for their type of business. It is very important for accountants, especially in the academic field to oversee the process of development of this technology to be in accordance with the nature and purpose of accounting. Therefore, this qualitative research was conducted by the method of observation and presents descriptive data. A total of 6 applications that can be downloaded on Google Play Store were observed and conducted a comparative study using 8 criteria. The results showed the application "Akuntansi UKM" has the highest value based on predetermined.

Research paper thumbnail of Pengaruh Kualitas Laba terhadap Nilai Perusahaan Perbankan Syariah di Jakarta Islamic Index

Research paper thumbnail of Maqasid Sharia Index and Efficiency Indonesian Sharia Banking: Pre-Merger & Post Merger

Kajian Akuntansi

This study aims to examine the impact of the merger of PT Bank Syariah in Indonesia Tbk on the le... more This study aims to examine the impact of the merger of PT Bank Syariah in Indonesia Tbk on the level of efficiency and performance of Islamic finance in Islamic banking in Indonesia. The research period used is one year before the merger, and after the merger, in year 2019 and 2021 at Bank Umum Syariah Indonesia. This study uses a quantitative research model that uses secondary data in the form of quarterly financial reports obtained from the annual report. The data analysis used is a non-parametric approach Data Envelopment Analysis (DEA) and Maqasid Syariah Index (MSI) to measure the level of efficiency of the financial performance of the Islamic banking industry in Indonesia through three main categories of Ibn Ashur's maqashid sharia developed by Abu Zahrah, namely tahdzib al-fard ( individual education), iqamah al-adl (justice) and maslahah (welfare). The result of this study show that Islamic Financial Performance and Efficiency Level have not shown a significant increase.

Research paper thumbnail of Improving The Ability to Calculation of Cost of Goods Sold on MSMEs in Bojongsoang Village, Bandung City

Kajian Akuntansi

National economic recovery needs support from various parties, not only from the government but a... more National economic recovery needs support from various parties, not only from the government but also from academics who actually have a duty to serve the community to build scientific progress for the welfare of society. This service activity has a goal, namely (1) providing understanding to SMEs in Bojongsoang Village, Bandung City about the importance of calculating the cost of goods sold, (2) providing training and assistance for SMEs in Bojongsoang Village, Bandung City, so that they are able to calculate the cost of goods sold correctly. The implementation method used in this service is the lecture method, discussion method, and simulation method. The results of this service activity influenced the increase in score by 35.22% on the level of understanding of the training participants' cost of goods sold, meaning that this training on calculating the cost of goods sold affected the participants of MSMEs in Bojongsoang Village, Bandung City.

Research paper thumbnail of Implementasi Digital Marketing pada UMKM di Kecamatan Lembang terhadap Tingkat Penjualan pada Masa Pandemi Covid-19

Bandung Conference Series: Accountancy

. The development of information technology has been so rapid, especially since the Covid-19 pand... more . The development of information technology has been so rapid, especially since the Covid-19 pandemic, all forms of community activities have been shifted online to avoid direct interaction. At this time, MSMEs need to start a digital marketing strategy that can reach a wider selling market. Identification of problems in this study include: (1) How is the Implementation of Digital Marketing for MSMEs in Lembang District; (2) What is the sales level of MSMEs in Lembang District after implementing digital marketing; and (3) How much does digital marketing affect the level of sales to MSMEs in Lembang District. The research population is 207 UMKM in Lembang District. Sampling used the slovin sample test formula so that the sample totaled 36 SMEs. The research method used is a quantitative research method. Instrument testing uses a simple linear regression test with validity and reliability tests. Hypothesis testing uses the MSI method and the classic assumption test uses the Spearman rank. The conclusions of the research include: (1) as many as 83% of MSMEs in Lembang District have implemented digital marketing; (2) there was an increase in sales to SMEs on indicators including: 87% of SMEs experienced an increase in selling prices, 86% of SMEs experienced an increase in demand, 86% of SMEs experienced an increase in competition, and 73% of SMEs experienced an increase in cost efficiency; (3) the implementation of digital marketing has quite an effect on the sales level of MSMEs based on a correlation coefficient of 0.400. Abstrak. Perkembangan teknologi informasi begitu pesat terutama sejak terjadinya pandemi covid-19 segala bentuk aktivitas masyarakat dialihkan secara online untuk menghindari interaksi secara langsung. Pada masa ini, UMKM perlu memulai strategi pemasaran digital yang dapat menjangkau pasar jual lebih luas lagi. Identifikasi masalah pada penelitian ini diantaranya : (1) Bagaimana Implementasi Digital Marketing pada UMKM di Kecamatan Lembang; (2) Bagaimana tingkat penjualan UMKM di Kecamatan Lembang setelah mengimplementasikan digital marketing; dan (3) Seberapa besar digital marketing berpengaruh terharap tingkat penjualan pada UMKM di Kecamatan Lembang. Populasi penelitian merupakan UMKM di Kecamatan lembang sebanyak 207 UMKM. Pengambilan sampel menggunakan rumus uji sampel slovin sehingga sampel berjumlah 36 UMKM. Metode penelitian yang digunakan berupa metode penelitian kuantitatif. Pengujian instrumen menggunakan uji regresi linier sederhana dengan uji validitas dan uji realibilitas. Pengujian hipotesis menggunakan metode MSI dan uji asumsi klasik menggunakan rank spearman. Simpulan penelitian diantaranya : (1) sebanyak 83% UMKM di Kecamatan Lembang telah mengimplementasikan digital marketing; (2) terdapat peningkatan penjualan pada UMKM terhadap indikator diantaranya : 87% UMKM mengalami peningkatan harga jual, 86% UMKM mengalami peningkatan permintaan, 86% UMKM mengalami peningkatan persaingan, dan 73% UMKM mengalami peningkatan efisiensi biaya; (3) implementasi digital marketing cukup berpengaruh terhadap tingkat penjualan UMKM berdasarkan nilai koefisien korelasi sebesar 0.400.

Research paper thumbnail of Pengaruh Implementasi Intellectual Capital terhadap Keberlanjutan Usaha di Masa Pandemi

Research paper thumbnail of The Implementation of SAK EMKM on UMKM Financial Reports (Case Study of Cibuntu Tofu UMKM, Bandung)

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019), 2020

Industry in Indonesia is developing quite rapidly, especially home industries that support people... more Industry in Indonesia is developing quite rapidly, especially home industries that support people's lives; one of which is tofu industry. In reality, this tofu industry is not yet developing due to the absence of good management and financial administration system caused by the lack of knowledge of SMEs (hereby called UMKM) about the importance of making financial reports. Accordingly, UMKM have difficulties in knowing and understanding their business financial condition. This research aims to help UMKM owners implement SAK EMKM (Financial Accounting Standard for UMKM) in preparing standardized, relevant, and reliable financial reports. The method of implementing research is a case study of Cibuntu Tofu UMKM in Warung Muncang Village, Bandung Kulon District, Bandung City. The research presentation approach is descriptive analysis. Data collection techniques for research activities are observation, interviews, and documentation. The result of this study is Cibuntu Tofu UMKM makes financial reports still manual and very simple and not in accordance with standard because business owners do not understand the financial reporting standards specifically for UMKM. The application of financial statements in accordance with SAK EMKM presents financial statements consisting of three components such as financial position reports, income statements, and notes to financial statements. This financial report can be used for accountability, reviewing the company's budget, measuring going concern companies, making business plans, knowing the financial condition and submitting additional capital to the bank. This research is also expected to provide information for MSME owners Cibuntu Tofu in implementing SAK EMKM.

Research paper thumbnail of Revenue Sharing Transactions, Risk and Profitability in Islamic Bank of Indonesia

REVENUE SHARING TRANSACTION, RISK AND PROFITABILITY IN ISLAMIC BANK OF INDONESIA Islamic bank is ... more REVENUE SHARING TRANSACTION, RISK AND PROFITABILITY IN ISLAMIC BANK OF INDONESIA Islamic bank is a financial industry with huge potential to grow in Indonesia. Revenue sharing transaction which is adoption of profit risk sharing transaction distinguishes Islamic banks with conventional banks. Revenue-sharing agreement allows sharing of revenue between shahibul maal and mudharib in islamic bank instead of using interest like conventional bank. This study aimed to observe the patterns of relationship between the revenue-sharing agreement to the profitability and risk of Indonesia Islamic banks. This research use panel data from several Islamic banks as sample and path analysis method. This research shows that revenue sharing transactions in Islamic bank simultaneously influential to the profitability. Therefore this research recommends Islamic banks to continue using and developing revenue-sharing agreement in its operational activities, hence to increase profitability.

Research paper thumbnail of Influence Analysis of Profit Sharing Agreement and Financing Risk to Profitability in Islamic Bank of Indonesia

World Academy of Science, Engineering and Technology, International Journal of Economics and Management Engineering, 2015

Research paper thumbnail of Determinant Factors of Msme Financing in Islamic Bank (Study Case in Indonesia)

AKUNTANSI DEWANTARA, 2019

Micro, Small and Medium Enterprise (MSME) is an important segment of the Indonesian economy. The ... more Micro, Small and Medium Enterprise (MSME) is an important segment of the Indonesian economy. The amount of MSME in Indonesia is 99,9% of the total entrepreneurs, it has high employment absorption and has a big contribution to the GDP. Despite the importance of MSME in Indonesia, financing, and lack of information become the main problem in MSMEs growth. In addition to financial assistance, Indonesia's MSMEs also need partner and guidance to help them grow. Islamic bank is an important segment in Indonesia's banking industry. We believe with a good coherency within Islamic Bank and MSME, both can support each other better either in financial aspect and management aspect. Therefore this research try to give an understanding what is the determinant factors of Islamic Bank financing for MSME, either in bank umum syariah and unit usaha syariah. This research use time series data of Islamic Bank financing, which monthly released by Otoritas Jasa Keuangan. There are several factors...

Research paper thumbnail of Technology Acceptance Model of Financial Technology in Micro, Small, and Medium Enterprises (MSME) in Indonesia

The Journal of Asian Finance, Economics and Business, 2020

Seeing the existence of MSME needs that have still not been met although this sector is undeniabl... more Seeing the existence of MSME needs that have still not been met although this sector is undeniably important in Indonesian economy, changes in community behaviour and the intensity of the use of technology in the community, financial technology (fintech) has a lot of potentials to become a part of the solution of the problem commonly faced by MSMEs. Therefore this research needs to be done to observe the potential of fintech in integrating MSMEs in terms of the application of technology and knowledge from the community related to fintech. By using Technology Acceptance Model, this research tries to understand the determinant factors of the fintech application used by MSME. Based on the research framework and model, path analysis method used in this research. This research uses primary data gathered by the questioner, which was distributed to MSME. From the analysis conducted, we can conclude that the external factors tested in this research could have an effect on the behaviour intention through perceived usefulness in MSME practice of financial technology. Large variation in MSME educational background, busineess age and size would become a challenge in promoting fintech application, therefore this finding suggests that fintech should be promoted by highlighting what benefits can be obtained by using fintech application.

Research paper thumbnail of Pengaruh Pengetahuan Laporan Keuangan Terhadap Kinerja UMKM Tahu Cibuntu

Kajian Akuntansi, 2019

Usaha Menengah Kecil Mikro (UMKM) terbukti tetap berdiri kokoh pada saat krisis moneter di Indon... more Usaha Menengah Kecil Mikro (UMKM) terbukti tetap berdiri kokoh pada saat krisis moneter di Indonesia, dimana kegiatan usaha besar lainnya berjatuhan. Namun ternyata masih banyak yang menghadapi kendala sehingga berpengaruh terhadap penurunan kinerja UMKM bahkan mengalami stagnasi usaha, diantaranya keterbatasan modal dan manajemen yang kurang profesional. Hal ini terjadi, salah satunya dikarenakan pembukuan yang dilakukan sederhana, kurangnya pengetahuan pembuatan laporan keuangan sesuai standar EMKM yang berlaku di Indonesia. Penelitian ini dilakukan untuk mengetahui pengaruh pengetahuan laporan keuangan sesuai standar akuntansi keuangan Entitas Menengah Kecil Mikro (EMKM) terhadap kinerja UMKM Tahu Cibuntu . Metode penelitian yang digunakan yaitu metode penelitan verifikatif dengan pendekatan kuantitatif. Populasi yang dipilih pada penelitian ini yaitu 60 pengusaha perseorangan tahu Cibuntu yang ada di kelurahan Warung Muncang sehingga diperoleh sampel 30 perusahaan yang memenuh...

Research paper thumbnail of Aplikasi Akuntansi Berbasis Android dan Gambaran Profil UMKM Pengguna Potensial Menggunakan IFLS Data

Kajian Akuntansi, 2020

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan usaha yang menjadi penopang utama perekonomian ... more Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan usaha yang menjadi penopang utama perekonomian di Indonesia. UMKM seringkali kesulitan dalam melakukan pelaporan keuangan yang baik. Ketidakmampuan UMKM dalam menyediakan laporan keuangan yang baik akan berdampak ketidakmampuan investor dan kreditor dalam menilai kinerja keuangan UMKM. Digitalisasi menjadi sebuah potensi bagi UMKM menyediakan kemudahan untuk mencatat transaksi keuangan dengan munculnya berbagai aplikasi akuntansi yang berbasis android. Oleh karena itu, penelitian ini dilakukan untuk menyediakan gambaran mengenai aplikasi akuntansi apa saja yang dapat digunakan oleh UMKM yang dapat didownload secara bebas di google play store, serta menyediakan deskripsi profil UMKM apa saja yang memiliki intensitas yang potensial menggunakan aplikasi akuntansi tersebut dilihat dari intensitas penggunaan handphone dan internet dalam pelaksanaan usahanya. Penelitian ini dilakukan dengan menggunakan penalaran induktif, dengan metode pe...

Research paper thumbnail of Android-Based Accounting Application for MSME

Proceedings of the 2nd Social and Humaniora Research Symposium (SoRes 2019), 2020

Research paper thumbnail of Analisis Pendapatan Non Halal Perbankan Syariah Di Indonesia: Sumber Dan Penggunaannya

Falah: Jurnal Ekonomi Syariah, 2019

The existence of the regulation for Islamic banking causes it to conduct its activities by the gu... more The existence of the regulation for Islamic banking causes it to conduct its activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions in each country. This means that non-halal sources of income cannot be avoided, by the way of the transaction is done. This research aims to analyze on the sources of income and its distribution of the non-halal funds of Islamic Banks in Indonesia. This research is quantitative. The method of collecting data documentation uses data from 2015-2017 with a total sample of 102 Islamic banks. The results show that there were differences in the average non-halal funds of Islamic Commercial Banks with Islamic Business Unit Bank. In addition, this study shows that Islamic commercial bank tends to have non-halal funds bigger than Islamic Business Un...

Research paper thumbnail of Pendapatan Non Halal Perbankan Syariah di Indonesia: Analisis Sumber dan Penggunaannya

Falah: Jurnal Ekonomi Syariah, 2019

The existence of the regulation for Islamic banking causes it to conduct their activities by the ... more The existence of the regulation for Islamic banking causes it to conduct their activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions in each country. Means that non-halal sources of income cannot be avoided, by the way of the transaction is done. This research aims to analyze the sources of income and its distribution of the non-halal funds of Islamic Banks in Indonesia. This research is quantitative. The method of collecting data documentation uses data from 2015-2017 with a total sample of 102 Islamic banks. The results show that there were differences in the average non-halal funds of Islamic Commercial Banks with Islamic Business Unit Bank. In addition, this study shows that Islamic commercial bank tends to have non-halal funds bigger than Islamic Business Unit Ban...

Research paper thumbnail of How Does Intellectual Capital Affect Micro, Small, and Medium Business Resilience During the Covid-19 Pandemic?

International Journal of Entrepreneurship and Sustainability Studies

Many previous studies examined the relationship between Intellectual Capital (IC) and a firm’s pe... more Many previous studies examined the relationship between Intellectual Capital (IC) and a firm’s performance, whereas most of the time, IC has been shown to affect a firm’s performance positively. However, two years during the COVID-19 pandemic differs from the ordinary years. There was a massive change in people's economic activities. Restrictions on people's movement and mobility are needed to prevent the spread of the COVID-19 outbreak. Apart from causing crises in the health sector, this pandemic also causes concerns in the social and economic sectors, including MSMEs. Therefore, this research was conducted to understand the effect of IC, including Human Capital (HC), Structural Capital (SC), and Relational Capital (RC), on MSME resilience during the pandemic period. This information is essential to formulate the best support for MSMEs in the IC context. This research is quantitative research using Ordinary Least Square (OLS). Data were collected by distributing questionna...

Research paper thumbnail of How does intellectual capital affect MSME business resilience during the COVID-19 pandemic?

Proceedings of The International Halal Science and Technology Conference

Many previous studies examined the relationship between Intellectual Capital (IC) and a firm’s pe... more Many previous studies examined the relationship between Intellectual Capital (IC) and a firm’s performance, whereas most of the time, IC has been shown to affect a firm’s performance positively. However, two years during the COVID-19 pandemic differs from the ordinary years. There was a massive change in people's economic activities. Restrictions on people's movement and mobility are needed to prevent the spread of the COVID-19 outbreak. Apart from causing crises in the health sector, this pandemic also causes concerns in the social and economic sectors, including MSMEs. Therefore, this research was conducted to understand the effect of IC, including Human Capital (HC), Structural Capital (SC), and Relational Capital (RC), on MSME resilience during the pandemic period. This information is essential to formulate the best support for MSMEs in the IC context. This research is quantitative research using Ordinary Least Square (OLS). Data were collected by distributing questionna...