dodi supriyanto - Academia.edu (original) (raw)

Papers by dodi supriyanto

Research paper thumbnail of P, Peningkatan ilmu pengetahuan Peningkatan Pengetahuan Promosi Berbasis Digital pada Perusahaan Clothing Dobujack Kota Bandung

Jurnal Dharma Bhakti Ekuitas, Mar 27, 2023

Dobujack is a small home industry business engaged in the distribution of clothing (confection) l... more Dobujack is a small home industry business engaged in the distribution of clothing (confection) located at Jalan Purwakarta No. 147, Antapani District, Bandung City. The main problem faced by Dobujack is increasing sales through attractive promotions, packaging, and online digital marketing promotions. To overcome these problems, the solutions offered are assistance in making packaging designs, increasing knowledge about digital-based promotions, and making attractive packaging designs. Activities in this community service are divided into several months: the first month is a preliminary survey, the second is a discussion of mentoring, the third is training, the fourth is mentoring, and the fifth is preparing a service report. The target to be achieved is that partners can understand and create attractive packaging to upload on social media.

Research paper thumbnail of Pengaruh Tabungan Wadiah Dan Giro Wadiah Terhadap Pembiayaan Jual Beli Murabahah

Indonesia National Islamic Banking Finance continues to experience improvements in terms of asset... more Indonesia National Islamic Banking Finance continues to experience improvements in terms of assets, third party funds, and financing. However, one of the state-owned banks, namely PT. BRI Bank Syariah, Tbk in 2014 to 2015 the conditions for murabahah financing were in the least expected condition with stagnant amounts and tending to fall when third party funds were in good condition. The study aims to determine how to effect of Wadiah Savings and Wadiah Current Accounts on Murabahah Sale and Purchase Financing at PT.

Research paper thumbnail of Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Bank Muamalat Indonesia

Review of Accounting and Business

Abstrak: Penelitian ini bermaksud untuk mengkaji penerapan tata kelola perusahaan yang baik (GCG)... more Abstrak: Penelitian ini bermaksud untuk mengkaji penerapan tata kelola perusahaan yang baik (GCG) di Bank Muamalat Indonesia, pertumbuhan risiko pembiayaan (NPF), dan sejauh mana faktor-faktor tersebut berdampak pada profitabilitas (ROA) perusahaan. Penelitian ini menggunakan metodologi deskriptif dan verifikatif. Selain metode pengumpulan data primer yang meliputi kajian pustaka dan dokumentasi, digunakan pula data sekunder berupa laporan keuangan tahunan dan laporan masyarakat atas penerapan GCG. Uji asumsi tradisional, analisis regresi linier berganda, koefisien korelasi, koefisien determinasi, uji-t, dan uji-F semuanya digunakan dalam konstruksi hipotesis. Hasil penelitian ini menunjukkan bahwa sebagian risiko pembiayaan (NPF) dan sebagian GCG keduanya memiliki dampak yang cukup besar terhadap profitabilitas. Namun, tidak satu pun faktor yang memiliki dampak signifikan, yakni ROA. Hubungan yang kuat ditunjukkan oleh koefisien korelasi sebesar 0,872, dan koefisien determinasi seb...

Research paper thumbnail of Analysis of Non Performing Financing (NPF) and Operational Efficiency Ratio (BOPO) on Return on Asset (ROA)

Banking & Management Review, Nov 30, 2019

Bank Syariah functions as a financial intermediary institution, carrying out its operational acti... more Bank Syariah functions as a financial intermediary institution, carrying out its operational activities by collecting funds from the public and then channeling them back in the form of financing and conducting service activities. This study aims to determine the development of Non Performing Financing (NPF), Operational Effeciency Ratio (BOPO) and Return On Assets (ROA) at BNI Syariah 2013-2017. The method used is descriptive verification method. The data used are secondary data from 2013-2017 financial statements for the quarterly with data collection techniques in a study to the library. The design of hypothesis testing uses classical assumption test, simple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing using t test. From the test results it can be concluded that both NPF partially influences ROA but not significantly. As for the BOPO also partially influences but not significantly on ROA. Simultaneously it can be seen that the calculated f value of 2.727 with a significant level of 0.094. Where the significance level is greater than 0.05, while the calculated f value of 2.727 is greater than 3.59, it can be concluded that there is a significant but not significant relationship between the NPF (X1) and BOPO (X2) variables simultaneously against (ROA) (Y).

Research paper thumbnail of Pengaruh Tabungan Wadiah Dan Giro Wadiah Terhadap Pembiayaan Jual Beli Murabahah

Riset Akuntansi dan Perbankan, Aug 1, 2019

Indonesia National Islamic Banking Finance continues to experience improvements in terms of asset... more Indonesia National Islamic Banking Finance continues to experience improvements in terms of assets, third party funds, and financing. However, one of the state-owned banks, namely PT. BRI Bank Syariah, Tbk in 2014 to 2015 the conditions for murabahah financing were in the least expected condition with stagnant amounts and tending to fall when third party funds were in good condition. The study aims to determine how to effect of Wadiah Savings and Wadiah Current Accounts on Murabahah Sale and Purchase Financing at PT.

Research paper thumbnail of Analisis Non Performing Financing (NPF) Dan Operational Effeciency Ratio (Bopo) Terhadap Return on Asset (Roa)

Seminar Nasional Manajemen, Ekonomi, Akuntansi, Oct 11, 2019

Penelitian ini bertujuan untuk mengetahui perkembangan Non Performing Financing (NPF), Operationa... more Penelitian ini bertujuan untuk mengetahui perkembangan Non Performing Financing (NPF), Operational Effeciency Ratio (BOPO) dan Return On Asset (ROA) pada Bank BNI SyariahPeriode 2013-2017.Metode yang digunakan adalah metode deskriptif verifikatif. Data yang digunakan adalah data sekunder laporan keuangan periode 2013-2017 dengan teknik pengumpulan data secara studi ke perpustakaan. Rancangan pengujian hipotesis menggunakan uji asumsi klasik, analisis regresi linear sederhana, analisis koefisien korelasi, analisis koefisien determinasi, dan uji hipotesis menggunakan uji t.Hasil menunjukan Secara parsial di peroleh nilai-0,197 dan tingkat signifikansi 0,847 yang berarti nilai tersebut lebih besar dari 0,05. Dari hasil pengujian maka dapat disimpulkan NPF (X1) secara parsial berpengaruh namun tidak signifikan terhadap (ROA). Sedangkan untuk BOPO di peroleh nilai-2,324 dan tingkat signifikansi 0,33 yang berarti nilai tersebut lebih besar dari 0,05. Dari hasil pengujian diatas maka dapat disimpulkan bahwa BOPO (X2) secara parsial berpengaruh namun tidak signifikan terhadap (ROA). Secara simultan dapat diketahui bahwa nilai f hitungsebesar 2,727 dengan tingkat signifikan 0,094. Dimana tingkat signifikansi lebih besar dari 0,05, sedangkan nilai f hitung sebesar 2,727 lebih besar dari 3,59 maka dapat disimpulkan bahwa terdapat hubungan namun tidak signifikan antara variabel NPF (X1) dan BOPO (X2) secara simultan terhadap (ROA) (Y). Kata Kunci :NPF, BOPO, ROA. A. PENDAHULUAN 1.1 LatarBelakang Bank Syariah merupakan lembaga keuangan dalam menjalankan usahanya menggunakan prinsip-prinsip syariah dan menghindari hal-hal yang berkaitan dengan praktik riba dan melakukan atas dasar bagi hasil. Peran perbankan syariah untuk memfasilitasi jaringan usaha ekonomi rakyat, memberdayakan ekonomi masyarakat dengan prinsip-prinsip syariah dan di dalamnya ada dewan pengawas syariah. Ini meupakan mutu atau tujuan bank syariah dalam memajukan dan mengembangkan lembaga keuangan sehingga dapat di percayai masyarakat. Dalam UU No.21 tahun 2008 tentang Perbankan Syariah mengemukakan pengertian perbankan syariah dan pengertian bank syariah. Perbankan Syariah yaitu segala sesuatu yang menyangkut bank syariah dan unit usaha syariah, mencakup kelembagaan, kegiatan usaha, serta tata cara dan proses di dalam melaksanakan kegiatan usahanya. Bank syariah adalah bank yang menjalankan kegiatan usahanya dengan didasarkan pada prisnsip syariah dan 129 Seminar Nasional Manajemen Ekonomi dan Akuntansi (SENMEA) IV Tahun 2019 Fakultas Ekonomi UN PGRI Kediri menurut jenisnya bank syariah terdiri dari BUS (Bank Umum Syariah), UUS (Unit Usaha Syariah) dan BPRS (Bank Pembiayaan Rakyat Syariah). kegiatan usaha yang di jalankan oleh bank umum lebih luas dari pada kegiatan usaha yang di jalankan oleh bank perkreditan rakyat. Bagi bank yang menjalankan kegiatan usaha prinsip syariah, di wajibkan Undang-Undang nomor 7 tahun 1992 sebagaimana telah diubah dengan Undang-Undang nomor 10 tahun 1998 untuk menerapakan dan mengikuti prinsip syariah dalam melakukan kegiatan uasahanya.

Research paper thumbnail of Penerapan Manajemen Keuangan Sederhana, Pengukuran Biaya Produksi Dan Pengembangan Pasar Pada Perusahaan Kerupuk Dan Basreng “D’ Risa” (DRS) Kabupaten Bandung

Dharma Bhakti Ekuitas, 2019

Sudah menjadi rahasia umum bahwa dalam usaha UMKM itu banyak sekali kelemahan-kelemahana dalam be... more Sudah menjadi rahasia umum bahwa dalam usaha UMKM itu banyak sekali kelemahan-kelemahana dalam berbagai sisi. Kelemahan yang paling menonjol dalam kegiatan UMKM itu adalah lemahnya dalam pencatatan keuangan, tidak jelasnya tata kelola karena tidak menggunakan fungsi manajemen dan belum bisa dipisahkan antara harta perusahaan dengan harta pemiliknya. Untuk mengurangi permasalahan dalam UMKM itu antara lain dengan memberikan sosialisasi dan pelatihan tentang penerapan manajemen keuangan, pengukuran biaya produksi dan Pengembangan Pasar. Pengabdian ini menggunakan metode deskriftif melaluikunjungan langsung ke lapangan dan wawancara, hal ini adalah untuk mengetahui gambaran objek yang diteliti secara nyata sesuai dengan kondisi yang ada di lapangan. Dalam pengumpulan data dilakukan dengan wawancara dan on the spot langsung ke objeknya. Disamping itu, dilakukan penelitian kepustakaan. Berdasarkan hasil pengabdian kepada masyarakat menunjukan bahwa kegiatan usaha ini belum sepenuhnya men...

Research paper thumbnail of Analisis Pendapatan Mudharabah Muqayyadah Dan Non Performing Financing (NPF) Terhadap Profitabilitas (Roa)

Muqayyadah's Mudharabah Income is significant and non-performing financing (NPF) fluctuates g... more Muqayyadah's Mudharabah Income is significant and non-performing financing (NPF) fluctuates giving effect or impact on the level of profitability (ROA). Purpose of this research is to examine of the impact of Mudharabah Muqayyadah income and Non Performing Financing (NPF) on Profitability (ROA) at PT. Bank Syariah Mandiri, Tbk in the 2012-2016 period both partially and simultaneously. The data used in this study is secondary data which uses quarterly financial statements. The research method used is descriptive and verification method with the analysis of Classical Assumption Test consisting of Normality Test, Autocorrelation Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Analysis Test, Correlation Coefficient Test, Determination Coefficient Test and testing using Partial Test (t Test ) and Simultaneous Test (Test F). The results of this study partially show that Muqayyadah Mudharabah Income has no significant effect on Profitability (ROA) and ...

Research paper thumbnail of Profit Sharing Ratio In Islamic Economics: The Concept Of Justice In Muḍārabah

This article aims to analyze the concept of profit-sharing ratio muḍārabah in Islamic economics t... more This article aims to analyze the concept of profit-sharing ratio muḍārabah in Islamic economics that is in harmony with the concept of distributional justice. The methodology used is descriptive analysis with literature study and documentation study techniques. However, in the course of their business, Islamic banks have not been able to make a maximum contribution to support the progress of the real sector, particularly in optimizing muḍārabah financing products, among others, triggered by asymmetric information and administrative problems. The advantages of profit-based financing, can move the real sector because it is productive, channeled to the needs of investment and working capital so that the possibility of a financial crisis will be reduced.

Research paper thumbnail of Prospek Dan Tantangan Bank Syariah Pasca Merger (Bank Syariah Bni, Bri Dan Mandiri)

One of the government's policies to strengthen domestic Islamic financial institutions is by ... more One of the government's policies to strengthen domestic Islamic financial institutions is by implementing a merger of three Islamic commercial banks, which are state-owned subsidiaries, namely Bank Syariah Mandiri, BRI Syariah, and BNI Syariah, where BRI Syariah will be the surviving entity or entity that receives this merger. However, this policy could create new problems or challenges for merged banks, such as in the areas of human resources, capital, and market share. This study aims to determine the prospects and challenges of post-merger Islamic banking. The descriptive research approach was utilized. The documentation study data collecting approach was employed in this investigation. From 2013 to 2017, the data was derived from the quarterly financial reports of Bank BNI Syariah, PT. Bank BRI Syariah, Tbk, and Bank Mandiri Syariah. This study's findings include market share, Third-party Funds, Capital Adequacy Ratio (CAR), other ratios, and the number of employees.

Research paper thumbnail of Implementasi Pemasaran Dan Pencatatan Penjualan Sederhana Pada UMKM Tanaman Hias Kecamatan Arcamanik Kota Bandung

Aksiologiya: Jurnal Pengabdian Kepada Masyarakat, 2021

Pengabdian kepada masyarakat ini dilakukan di usaha tanaman hias yang merupakan produk dari jenis... more Pengabdian kepada masyarakat ini dilakukan di usaha tanaman hias yang merupakan produk dari jenis usaha mikro kecil dan menengah (UMKM) yang terdiri dari 12 (Dua belas) pedagang tanaman hias dengan kepemilikan yang berbeda-beda, dan dengan jarak yang saling berdekatan. Kegiatan ini bertujuan untuk mewujudkan kegiatan pemasaran yang optimal dan berdaya saing serta pencatatan keuangan yang sederhana dalam membantu menjalankan usahanya. Permasalahan yang dialami oleh pengusaha tanaman hias, diantaranya pemasaran yang belum optimal, bukti transaksi yang belum memadai, terbatasnya modal serta sulitnya akses kepada lembaga keuangan. Metode yang digunakan dalam menyelesaikan permasalahan permasalahan tersebut diawali dengan survei ke lokasi, tahap pelaksanaan memberikan pendampingan dalam pemasaran ke konsumen melalui pelatihan pemasaran yang efektif dan pendampingan dalam pencatatan transaksi yang ada di tempat tanaman hias, tahap terakhir yaitu tahap monitoring dan evaluasi. Kegiatan in...

Research paper thumbnail of Analysis of Mudharabah, Musyarakah and Ijarah Partially to Return on Assets (ROA) in Islamic Banks

Proceedings of the 6th Global Conference on Business, Management, and Entrepreneurship (GCBME 2021)

The purpose of this study is to analyze the effect of partial mudharabah, musharaka, and ijarah o... more The purpose of this study is to analyze the effect of partial mudharabah, musharaka, and ijarah on Return on Assets (ROA) in Islamic banks. This study used the explanatory research meth research method which means that the research seeks to explain and highlight the relationship between the variables contained in the study and explain the effect of the independent variables on the dependent variable, in addition to testing the proposed hypothesis. Based on the partial test, the results show that mudharabah has a positive and insignificant effect on Return on Assets (ROA), while musharakah shows a significant negative relationship. Also, ijarah has no relationship and is not significant. Based on simultaneous testing, the results obtained that mudharabah, musyarakah, and ijarah together have a positive relationship and have a significant effect on Return on Assets (ROA).

Research paper thumbnail of Keuangan Sederhana Dan Penyajian Laporan Keuangan Menggunakan Software Akuntansi Berbasis Excel Pada Clothing “Dobujack” Kota Bandung

Dharma Bhakti Ekuitas, 2020

Dobujack is a privately owned company engaged in the manufacturing industry of clothing, bags, sh... more Dobujack is a privately owned company engaged in the manufacturing industry of clothing, bags, shoes, etc. In running its business, Dobujack already has workshops and showrooms to produce and market the products it produces. Dobujack has a production capacity of 10,000 pieces of T Shirts per month in all sizes, 200 jackets with all size sizes (L, M, XL, and S) and 5,000 pairs of shoes with a size that is held by 25 (twenty five) employees on 2 ( two) workshops covering 1,300 m2, and the remainder are produced with the maklun system. The purpose of this study is to find out about the process of applying financial management in terms of presenting financial statements of individual industrial companies named Dobujack. This research uses descriptive verification method, which is to find out the description of the object under study in accordance with real conditions in the field. In terms of data collection, the compiler does it by using interview techniques, literature review and on t...

Research paper thumbnail of Musyarakah Financing Analysis and Mudharabah Financing Against Profitability (ROA)

Islamic banks offer various financing products for the purpose and types of financing provided ac... more Islamic banks offer various financing products for the purpose and types of financing provided accordingly, while minimizing the future risks of financing. This study aims to analyze the influence of Musyarakah and Mudharabah on profitability (ROA) at PT. BJB Syariah Bank 2013-2017. The research method used is descriptive and verification methods. The data used in this study, namely quarterly BJB Sharia Bank financial reports from 2013 to 2017. The results of this study are that Musyarakah partially influences but not significantly to profitability (ROA). Mudharabah contract financing partially has a significant effect on Return on Assets (ROA). Musharaka contract and Mudharabah significantly influence Return on Assets (ROA).

Research paper thumbnail of Implementasi Pemasaran Dan Pencatatan Penjualan Sederhana Pada UMKM Tanaman Hias Kecamatan Arcamanik Kota Bandung

Aksiologiya: Jurnal Pengabdian Kepada Masyarakat

Pengabdian kepada masyarakat ini dilakukan di usaha tanaman hias yang merupakan produk dari jenis... more Pengabdian kepada masyarakat ini dilakukan di usaha tanaman hias yang merupakan produk dari jenis usaha mikro kecil dan menengah (UMKM) yang terdiri dari 12 (Dua belas) pedagang tanaman hias dengan kepemilikan yang berbeda-beda, dan dengan jarak yang saling berdekatan. Kegiatan ini bertujuan untuk mewujudkan kegiatan pemasaran yang optimal dan berdaya saing serta pencatatan keuangan yang sederhana dalam membantu menjalankan usahanya. Permasalahan yang dialami oleh pengusaha tanaman hias, diantaranya pemasaran yang belum optimal, bukti transaksi yang belum memadai, terbatasnya modal serta sulitnya akses kepada lembaga keuangan. Metode yang digunakan dalam menyelesaikan permasalahan permasalahan tersebut diawali dengan survei ke lokasi, tahap pelaksanaan memberikan pendampingan dalam pemasaran ke konsumen melalui pelatihan pemasaran yang efektif dan pendampingan dalam pencatatan transaksi yang ada di tempat tanaman hias, tahap terakhir yaitu tahap monitoring dan evaluasi. Kegiatan in...

Research paper thumbnail of Pengaruh Pendapatan Murabahah dan Pendapatan Musyarakah Terhadap Profitabilitas Pada PT. Bank BNI Syariah

Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)

This study aims to determine how the development of murabahah income and musharaka income and its... more This study aims to determine how the development of murabahah income and musharaka income and its effect on profitability (ROA). Factors tested in this study are murabahah and musyarakah income as independent variables and profitability is the dependent variable. The subject of this study is Bank BNI Syariah. The research method used in this study is descriptive and verification methods. The population used is secondary data on the financial statements of Bank BNI Syariah for the 2012-2016 period. And the sample is murabahah income, musharaka income and profitability (ROA). This method of analysis is multiple linear regression. At a significance level of 5%. The program used in analyzing data uses statistical package for social science (SPSS) versus 25. The results showed that partially obtained murabahah income value of 1.062 with a significance of 0.303 which means that murabahah income (X1) has a positive and influential relationship, but not significa...

Research paper thumbnail of P, Peningkatan ilmu pengetahuan Peningkatan Pengetahuan Promosi Berbasis Digital pada Perusahaan Clothing Dobujack Kota Bandung

Jurnal Dharma Bhakti Ekuitas, Mar 27, 2023

Dobujack is a small home industry business engaged in the distribution of clothing (confection) l... more Dobujack is a small home industry business engaged in the distribution of clothing (confection) located at Jalan Purwakarta No. 147, Antapani District, Bandung City. The main problem faced by Dobujack is increasing sales through attractive promotions, packaging, and online digital marketing promotions. To overcome these problems, the solutions offered are assistance in making packaging designs, increasing knowledge about digital-based promotions, and making attractive packaging designs. Activities in this community service are divided into several months: the first month is a preliminary survey, the second is a discussion of mentoring, the third is training, the fourth is mentoring, and the fifth is preparing a service report. The target to be achieved is that partners can understand and create attractive packaging to upload on social media.

Research paper thumbnail of Pengaruh Tabungan Wadiah Dan Giro Wadiah Terhadap Pembiayaan Jual Beli Murabahah

Indonesia National Islamic Banking Finance continues to experience improvements in terms of asset... more Indonesia National Islamic Banking Finance continues to experience improvements in terms of assets, third party funds, and financing. However, one of the state-owned banks, namely PT. BRI Bank Syariah, Tbk in 2014 to 2015 the conditions for murabahah financing were in the least expected condition with stagnant amounts and tending to fall when third party funds were in good condition. The study aims to determine how to effect of Wadiah Savings and Wadiah Current Accounts on Murabahah Sale and Purchase Financing at PT.

Research paper thumbnail of Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Bank Muamalat Indonesia

Review of Accounting and Business

Abstrak: Penelitian ini bermaksud untuk mengkaji penerapan tata kelola perusahaan yang baik (GCG)... more Abstrak: Penelitian ini bermaksud untuk mengkaji penerapan tata kelola perusahaan yang baik (GCG) di Bank Muamalat Indonesia, pertumbuhan risiko pembiayaan (NPF), dan sejauh mana faktor-faktor tersebut berdampak pada profitabilitas (ROA) perusahaan. Penelitian ini menggunakan metodologi deskriptif dan verifikatif. Selain metode pengumpulan data primer yang meliputi kajian pustaka dan dokumentasi, digunakan pula data sekunder berupa laporan keuangan tahunan dan laporan masyarakat atas penerapan GCG. Uji asumsi tradisional, analisis regresi linier berganda, koefisien korelasi, koefisien determinasi, uji-t, dan uji-F semuanya digunakan dalam konstruksi hipotesis. Hasil penelitian ini menunjukkan bahwa sebagian risiko pembiayaan (NPF) dan sebagian GCG keduanya memiliki dampak yang cukup besar terhadap profitabilitas. Namun, tidak satu pun faktor yang memiliki dampak signifikan, yakni ROA. Hubungan yang kuat ditunjukkan oleh koefisien korelasi sebesar 0,872, dan koefisien determinasi seb...

Research paper thumbnail of Analysis of Non Performing Financing (NPF) and Operational Efficiency Ratio (BOPO) on Return on Asset (ROA)

Banking & Management Review, Nov 30, 2019

Bank Syariah functions as a financial intermediary institution, carrying out its operational acti... more Bank Syariah functions as a financial intermediary institution, carrying out its operational activities by collecting funds from the public and then channeling them back in the form of financing and conducting service activities. This study aims to determine the development of Non Performing Financing (NPF), Operational Effeciency Ratio (BOPO) and Return On Assets (ROA) at BNI Syariah 2013-2017. The method used is descriptive verification method. The data used are secondary data from 2013-2017 financial statements for the quarterly with data collection techniques in a study to the library. The design of hypothesis testing uses classical assumption test, simple linear regression analysis, correlation coefficient analysis, coefficient of determination analysis, and hypothesis testing using t test. From the test results it can be concluded that both NPF partially influences ROA but not significantly. As for the BOPO also partially influences but not significantly on ROA. Simultaneously it can be seen that the calculated f value of 2.727 with a significant level of 0.094. Where the significance level is greater than 0.05, while the calculated f value of 2.727 is greater than 3.59, it can be concluded that there is a significant but not significant relationship between the NPF (X1) and BOPO (X2) variables simultaneously against (ROA) (Y).

Research paper thumbnail of Pengaruh Tabungan Wadiah Dan Giro Wadiah Terhadap Pembiayaan Jual Beli Murabahah

Riset Akuntansi dan Perbankan, Aug 1, 2019

Indonesia National Islamic Banking Finance continues to experience improvements in terms of asset... more Indonesia National Islamic Banking Finance continues to experience improvements in terms of assets, third party funds, and financing. However, one of the state-owned banks, namely PT. BRI Bank Syariah, Tbk in 2014 to 2015 the conditions for murabahah financing were in the least expected condition with stagnant amounts and tending to fall when third party funds were in good condition. The study aims to determine how to effect of Wadiah Savings and Wadiah Current Accounts on Murabahah Sale and Purchase Financing at PT.

Research paper thumbnail of Analisis Non Performing Financing (NPF) Dan Operational Effeciency Ratio (Bopo) Terhadap Return on Asset (Roa)

Seminar Nasional Manajemen, Ekonomi, Akuntansi, Oct 11, 2019

Penelitian ini bertujuan untuk mengetahui perkembangan Non Performing Financing (NPF), Operationa... more Penelitian ini bertujuan untuk mengetahui perkembangan Non Performing Financing (NPF), Operational Effeciency Ratio (BOPO) dan Return On Asset (ROA) pada Bank BNI SyariahPeriode 2013-2017.Metode yang digunakan adalah metode deskriptif verifikatif. Data yang digunakan adalah data sekunder laporan keuangan periode 2013-2017 dengan teknik pengumpulan data secara studi ke perpustakaan. Rancangan pengujian hipotesis menggunakan uji asumsi klasik, analisis regresi linear sederhana, analisis koefisien korelasi, analisis koefisien determinasi, dan uji hipotesis menggunakan uji t.Hasil menunjukan Secara parsial di peroleh nilai-0,197 dan tingkat signifikansi 0,847 yang berarti nilai tersebut lebih besar dari 0,05. Dari hasil pengujian maka dapat disimpulkan NPF (X1) secara parsial berpengaruh namun tidak signifikan terhadap (ROA). Sedangkan untuk BOPO di peroleh nilai-2,324 dan tingkat signifikansi 0,33 yang berarti nilai tersebut lebih besar dari 0,05. Dari hasil pengujian diatas maka dapat disimpulkan bahwa BOPO (X2) secara parsial berpengaruh namun tidak signifikan terhadap (ROA). Secara simultan dapat diketahui bahwa nilai f hitungsebesar 2,727 dengan tingkat signifikan 0,094. Dimana tingkat signifikansi lebih besar dari 0,05, sedangkan nilai f hitung sebesar 2,727 lebih besar dari 3,59 maka dapat disimpulkan bahwa terdapat hubungan namun tidak signifikan antara variabel NPF (X1) dan BOPO (X2) secara simultan terhadap (ROA) (Y). Kata Kunci :NPF, BOPO, ROA. A. PENDAHULUAN 1.1 LatarBelakang Bank Syariah merupakan lembaga keuangan dalam menjalankan usahanya menggunakan prinsip-prinsip syariah dan menghindari hal-hal yang berkaitan dengan praktik riba dan melakukan atas dasar bagi hasil. Peran perbankan syariah untuk memfasilitasi jaringan usaha ekonomi rakyat, memberdayakan ekonomi masyarakat dengan prinsip-prinsip syariah dan di dalamnya ada dewan pengawas syariah. Ini meupakan mutu atau tujuan bank syariah dalam memajukan dan mengembangkan lembaga keuangan sehingga dapat di percayai masyarakat. Dalam UU No.21 tahun 2008 tentang Perbankan Syariah mengemukakan pengertian perbankan syariah dan pengertian bank syariah. Perbankan Syariah yaitu segala sesuatu yang menyangkut bank syariah dan unit usaha syariah, mencakup kelembagaan, kegiatan usaha, serta tata cara dan proses di dalam melaksanakan kegiatan usahanya. Bank syariah adalah bank yang menjalankan kegiatan usahanya dengan didasarkan pada prisnsip syariah dan 129 Seminar Nasional Manajemen Ekonomi dan Akuntansi (SENMEA) IV Tahun 2019 Fakultas Ekonomi UN PGRI Kediri menurut jenisnya bank syariah terdiri dari BUS (Bank Umum Syariah), UUS (Unit Usaha Syariah) dan BPRS (Bank Pembiayaan Rakyat Syariah). kegiatan usaha yang di jalankan oleh bank umum lebih luas dari pada kegiatan usaha yang di jalankan oleh bank perkreditan rakyat. Bagi bank yang menjalankan kegiatan usaha prinsip syariah, di wajibkan Undang-Undang nomor 7 tahun 1992 sebagaimana telah diubah dengan Undang-Undang nomor 10 tahun 1998 untuk menerapakan dan mengikuti prinsip syariah dalam melakukan kegiatan uasahanya.

Research paper thumbnail of Penerapan Manajemen Keuangan Sederhana, Pengukuran Biaya Produksi Dan Pengembangan Pasar Pada Perusahaan Kerupuk Dan Basreng “D’ Risa” (DRS) Kabupaten Bandung

Dharma Bhakti Ekuitas, 2019

Sudah menjadi rahasia umum bahwa dalam usaha UMKM itu banyak sekali kelemahan-kelemahana dalam be... more Sudah menjadi rahasia umum bahwa dalam usaha UMKM itu banyak sekali kelemahan-kelemahana dalam berbagai sisi. Kelemahan yang paling menonjol dalam kegiatan UMKM itu adalah lemahnya dalam pencatatan keuangan, tidak jelasnya tata kelola karena tidak menggunakan fungsi manajemen dan belum bisa dipisahkan antara harta perusahaan dengan harta pemiliknya. Untuk mengurangi permasalahan dalam UMKM itu antara lain dengan memberikan sosialisasi dan pelatihan tentang penerapan manajemen keuangan, pengukuran biaya produksi dan Pengembangan Pasar. Pengabdian ini menggunakan metode deskriftif melaluikunjungan langsung ke lapangan dan wawancara, hal ini adalah untuk mengetahui gambaran objek yang diteliti secara nyata sesuai dengan kondisi yang ada di lapangan. Dalam pengumpulan data dilakukan dengan wawancara dan on the spot langsung ke objeknya. Disamping itu, dilakukan penelitian kepustakaan. Berdasarkan hasil pengabdian kepada masyarakat menunjukan bahwa kegiatan usaha ini belum sepenuhnya men...

Research paper thumbnail of Analisis Pendapatan Mudharabah Muqayyadah Dan Non Performing Financing (NPF) Terhadap Profitabilitas (Roa)

Muqayyadah's Mudharabah Income is significant and non-performing financing (NPF) fluctuates g... more Muqayyadah's Mudharabah Income is significant and non-performing financing (NPF) fluctuates giving effect or impact on the level of profitability (ROA). Purpose of this research is to examine of the impact of Mudharabah Muqayyadah income and Non Performing Financing (NPF) on Profitability (ROA) at PT. Bank Syariah Mandiri, Tbk in the 2012-2016 period both partially and simultaneously. The data used in this study is secondary data which uses quarterly financial statements. The research method used is descriptive and verification method with the analysis of Classical Assumption Test consisting of Normality Test, Autocorrelation Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Analysis Test, Correlation Coefficient Test, Determination Coefficient Test and testing using Partial Test (t Test ) and Simultaneous Test (Test F). The results of this study partially show that Muqayyadah Mudharabah Income has no significant effect on Profitability (ROA) and ...

Research paper thumbnail of Profit Sharing Ratio In Islamic Economics: The Concept Of Justice In Muḍārabah

This article aims to analyze the concept of profit-sharing ratio muḍārabah in Islamic economics t... more This article aims to analyze the concept of profit-sharing ratio muḍārabah in Islamic economics that is in harmony with the concept of distributional justice. The methodology used is descriptive analysis with literature study and documentation study techniques. However, in the course of their business, Islamic banks have not been able to make a maximum contribution to support the progress of the real sector, particularly in optimizing muḍārabah financing products, among others, triggered by asymmetric information and administrative problems. The advantages of profit-based financing, can move the real sector because it is productive, channeled to the needs of investment and working capital so that the possibility of a financial crisis will be reduced.

Research paper thumbnail of Prospek Dan Tantangan Bank Syariah Pasca Merger (Bank Syariah Bni, Bri Dan Mandiri)

One of the government's policies to strengthen domestic Islamic financial institutions is by ... more One of the government's policies to strengthen domestic Islamic financial institutions is by implementing a merger of three Islamic commercial banks, which are state-owned subsidiaries, namely Bank Syariah Mandiri, BRI Syariah, and BNI Syariah, where BRI Syariah will be the surviving entity or entity that receives this merger. However, this policy could create new problems or challenges for merged banks, such as in the areas of human resources, capital, and market share. This study aims to determine the prospects and challenges of post-merger Islamic banking. The descriptive research approach was utilized. The documentation study data collecting approach was employed in this investigation. From 2013 to 2017, the data was derived from the quarterly financial reports of Bank BNI Syariah, PT. Bank BRI Syariah, Tbk, and Bank Mandiri Syariah. This study's findings include market share, Third-party Funds, Capital Adequacy Ratio (CAR), other ratios, and the number of employees.

Research paper thumbnail of Implementasi Pemasaran Dan Pencatatan Penjualan Sederhana Pada UMKM Tanaman Hias Kecamatan Arcamanik Kota Bandung

Aksiologiya: Jurnal Pengabdian Kepada Masyarakat, 2021

Pengabdian kepada masyarakat ini dilakukan di usaha tanaman hias yang merupakan produk dari jenis... more Pengabdian kepada masyarakat ini dilakukan di usaha tanaman hias yang merupakan produk dari jenis usaha mikro kecil dan menengah (UMKM) yang terdiri dari 12 (Dua belas) pedagang tanaman hias dengan kepemilikan yang berbeda-beda, dan dengan jarak yang saling berdekatan. Kegiatan ini bertujuan untuk mewujudkan kegiatan pemasaran yang optimal dan berdaya saing serta pencatatan keuangan yang sederhana dalam membantu menjalankan usahanya. Permasalahan yang dialami oleh pengusaha tanaman hias, diantaranya pemasaran yang belum optimal, bukti transaksi yang belum memadai, terbatasnya modal serta sulitnya akses kepada lembaga keuangan. Metode yang digunakan dalam menyelesaikan permasalahan permasalahan tersebut diawali dengan survei ke lokasi, tahap pelaksanaan memberikan pendampingan dalam pemasaran ke konsumen melalui pelatihan pemasaran yang efektif dan pendampingan dalam pencatatan transaksi yang ada di tempat tanaman hias, tahap terakhir yaitu tahap monitoring dan evaluasi. Kegiatan in...

Research paper thumbnail of Analysis of Mudharabah, Musyarakah and Ijarah Partially to Return on Assets (ROA) in Islamic Banks

Proceedings of the 6th Global Conference on Business, Management, and Entrepreneurship (GCBME 2021)

The purpose of this study is to analyze the effect of partial mudharabah, musharaka, and ijarah o... more The purpose of this study is to analyze the effect of partial mudharabah, musharaka, and ijarah on Return on Assets (ROA) in Islamic banks. This study used the explanatory research meth research method which means that the research seeks to explain and highlight the relationship between the variables contained in the study and explain the effect of the independent variables on the dependent variable, in addition to testing the proposed hypothesis. Based on the partial test, the results show that mudharabah has a positive and insignificant effect on Return on Assets (ROA), while musharakah shows a significant negative relationship. Also, ijarah has no relationship and is not significant. Based on simultaneous testing, the results obtained that mudharabah, musyarakah, and ijarah together have a positive relationship and have a significant effect on Return on Assets (ROA).

Research paper thumbnail of Keuangan Sederhana Dan Penyajian Laporan Keuangan Menggunakan Software Akuntansi Berbasis Excel Pada Clothing “Dobujack” Kota Bandung

Dharma Bhakti Ekuitas, 2020

Dobujack is a privately owned company engaged in the manufacturing industry of clothing, bags, sh... more Dobujack is a privately owned company engaged in the manufacturing industry of clothing, bags, shoes, etc. In running its business, Dobujack already has workshops and showrooms to produce and market the products it produces. Dobujack has a production capacity of 10,000 pieces of T Shirts per month in all sizes, 200 jackets with all size sizes (L, M, XL, and S) and 5,000 pairs of shoes with a size that is held by 25 (twenty five) employees on 2 ( two) workshops covering 1,300 m2, and the remainder are produced with the maklun system. The purpose of this study is to find out about the process of applying financial management in terms of presenting financial statements of individual industrial companies named Dobujack. This research uses descriptive verification method, which is to find out the description of the object under study in accordance with real conditions in the field. In terms of data collection, the compiler does it by using interview techniques, literature review and on t...

Research paper thumbnail of Musyarakah Financing Analysis and Mudharabah Financing Against Profitability (ROA)

Islamic banks offer various financing products for the purpose and types of financing provided ac... more Islamic banks offer various financing products for the purpose and types of financing provided accordingly, while minimizing the future risks of financing. This study aims to analyze the influence of Musyarakah and Mudharabah on profitability (ROA) at PT. BJB Syariah Bank 2013-2017. The research method used is descriptive and verification methods. The data used in this study, namely quarterly BJB Sharia Bank financial reports from 2013 to 2017. The results of this study are that Musyarakah partially influences but not significantly to profitability (ROA). Mudharabah contract financing partially has a significant effect on Return on Assets (ROA). Musharaka contract and Mudharabah significantly influence Return on Assets (ROA).

Research paper thumbnail of Implementasi Pemasaran Dan Pencatatan Penjualan Sederhana Pada UMKM Tanaman Hias Kecamatan Arcamanik Kota Bandung

Aksiologiya: Jurnal Pengabdian Kepada Masyarakat

Pengabdian kepada masyarakat ini dilakukan di usaha tanaman hias yang merupakan produk dari jenis... more Pengabdian kepada masyarakat ini dilakukan di usaha tanaman hias yang merupakan produk dari jenis usaha mikro kecil dan menengah (UMKM) yang terdiri dari 12 (Dua belas) pedagang tanaman hias dengan kepemilikan yang berbeda-beda, dan dengan jarak yang saling berdekatan. Kegiatan ini bertujuan untuk mewujudkan kegiatan pemasaran yang optimal dan berdaya saing serta pencatatan keuangan yang sederhana dalam membantu menjalankan usahanya. Permasalahan yang dialami oleh pengusaha tanaman hias, diantaranya pemasaran yang belum optimal, bukti transaksi yang belum memadai, terbatasnya modal serta sulitnya akses kepada lembaga keuangan. Metode yang digunakan dalam menyelesaikan permasalahan permasalahan tersebut diawali dengan survei ke lokasi, tahap pelaksanaan memberikan pendampingan dalam pemasaran ke konsumen melalui pelatihan pemasaran yang efektif dan pendampingan dalam pencatatan transaksi yang ada di tempat tanaman hias, tahap terakhir yaitu tahap monitoring dan evaluasi. Kegiatan in...

Research paper thumbnail of Pengaruh Pendapatan Murabahah dan Pendapatan Musyarakah Terhadap Profitabilitas Pada PT. Bank BNI Syariah

Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)

This study aims to determine how the development of murabahah income and musharaka income and its... more This study aims to determine how the development of murabahah income and musharaka income and its effect on profitability (ROA). Factors tested in this study are murabahah and musyarakah income as independent variables and profitability is the dependent variable. The subject of this study is Bank BNI Syariah. The research method used in this study is descriptive and verification methods. The population used is secondary data on the financial statements of Bank BNI Syariah for the 2012-2016 period. And the sample is murabahah income, musharaka income and profitability (ROA). This method of analysis is multiple linear regression. At a significance level of 5%. The program used in analyzing data uses statistical package for social science (SPSS) versus 25. The results showed that partially obtained murabahah income value of 1.062 with a significance of 0.303 which means that murabahah income (X1) has a positive and influential relationship, but not significa...