Stock investment is an investment that has a high risk. An investor needs to do an investment ana... more Stock investment is an investment that has a high risk. An investor needs to do an investment analysis before deciding to invest. Investment analysis can be carried out using both fundamental and technical approaches. Technical analysis is often an option because it is fast and easy to apply. This study aims to examine the level of differences in the use of technical analysis with the moving average convergence-divergence (MACD) method and the relative strength index (RSI) as a means of making stock investment decisions. The research method used in this research is the descriptive analysis method. This research was conducted on a group of banking stocks that are included in LQ45. The results showed that there was no difference between the price of the buy signal and the sell signal before and after using the MACD and RSI methods. The results also show that there is no difference between the buy signal and the sell signal between MACD and RSI. Therefore, it can be stated that for the...
Penelitian ini menganalisis perdagangan internasional dan faktor-faktor yang memengaruhi perdagan... more Penelitian ini menganalisis perdagangan internasional dan faktor-faktor yang memengaruhi perdagangan internasional di Indonesia. Peneliti ini menggunakan metode deskriptif untuk menjelaskan perkembangan perdagangan internasional dan metode verifikatif untuk mengetahui variabel yang berpengaruh terhadap perdagangan internasional. Sumber data diperoleh dari data sekunder yang telah dipublish selama 2003-2019. Teknik analisis data yang digunakan untuk mencari faktor-faktor yang menentukan perdagangan internasional menggunakan regresi berganda. Hasil penelitian menyatakan bahwa perdagangan internasional mengalami fluktuatif selama periode penelitian, karena dampak dari harga migas dan non migas yang berubah. Pertumbuhan perdagangan internasional Indonesia lebih dominan pada sektor nonmigas. Sehingga strategi yang dijalankan pemerintah Indonesia memberikan berbagai kemudahan bagi para pelaku eksportir di bidang nonmigas. Faktor-faktor yang diteliti, meliputi: nilai tukar, tingkat inflasi...
Journal of Eastern European and Central Asian Research (JEECAR)
This study aims to analyze the financial performance of Indonesian banks based on the Capital Ade... more This study aims to analyze the financial performance of Indonesian banks based on the Capital Adequacy Ratio (CAR), Operating Costs per Operating Income (BOPO), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Return on Assets (ROA), and Non-Performing Loans (NPL). The research method used is verification with a quantitative approach. Sources of data obtained from the bank's financial statements that have been published. The sample is grouped into state-owned banks, regional development banks, national private banks, and foreign banks. The sample is grouped into two parts, namely banking performance before and after the financial technology (fintech) regulatory family. The analysis technique used paired sample test and Wilcoxon signed-rank test. The results of the study stated that there were differences in CAR, LDR, NIM, ROA, and NPL after the ratification of fintech regulations. Meanwhile, only BOPO did not experience any difference with the issuance of fintech regulati...
This study aims to analyze the transformation of micro, small and medium enterprise (MSMEs) finan... more This study aims to analyze the transformation of micro, small and medium enterprise (MSMEs) financing in Indonesia. This research is motivated by the phenomenon of MSMEs, which often face problems in financing. However, on the other hand, financial institutions find it difficult to find a database of MSMEs to channel their loans. This study uses a descriptive method with a qualitative approach. Sources of data were obtained from various sources, both primary and secondary. Primary data is obtained from statements made by informants from the Financial Services Authority, the Association of Indonesian Crowdfunding Services, crowdfunding players, and MSMEs that have taken advantage of crowdfunding. Meanwhile, secondary data were obtained from several published articles. The results show that the government has helped provide a source of financing for MSMEs, both through banking and non-banking. However, there were several obstacles that occurred in the field, both from MSMEs and financ...
Penelitian ini dilatarbelakangi oleh kebijakan Bank Indonesia yang menerbitkan acuan suku bunga d... more Penelitian ini dilatarbelakangi oleh kebijakan Bank Indonesia yang menerbitkan acuan suku bunga dengan nama BI 7 Day Repo Rate. Penelitian ini bertujuan untuk menganalisis kinerja reksadana pasar uang aerta faktor-faktor yang mempengaruhi kinerja dari reksadana pasar uang. Metode penelitian yang digunakan dalam penelitian ini adalah eksplanasi dengan menggunakan pendekatan kuantitatif. Analisis data menggunakan regresi berganda dengan menggunakan data panel. Jenis data yang dipergunakan dalam penelitian ini terdiri dari data primer dan data sekunder. Sumber data primer dipergunakan untuk mengkonfirmasi dari hasil analisis data sekunder. Hasil penelitian ini menyatakan bahwa kinerja rata-rata reksadana pasar uang Indonesia adalah 3.14%. Ada pengaruh negative dari faktor BI 7 Day Repo Rate dan tingkat inflasi terhadap kinerja reksadana pasar uang di Indonesia baik secara parsial maupun simultan. Hal ini berarti setiap terjadi kenaikan BI 7 Day Repo Rate dan tingkat inflasi akan menyeb...
This study aims to examine the influence of intellectual capital (IC) on corporate growth. This s... more This study aims to examine the influence of intellectual capital (IC) on corporate growth. This study examined the relationship between the three components of intellectual capital, namely Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Value Added Capital Employeed (VACA) with the company growth proxied with growth sales growth. The data used are the financial statements of Fast Moving Consumer Goods sector companies in Indonesia Stock Exchange period 2011-2014. This research uses quantitative approach with verifikatif research type. The sample of the research is all companies in the sector of Fast Moving Consumer Goods which amounted to 18 issuers. Data analysis tool in this research using multiple regression analysis. The results showed that simultaneously VAHU, STVA, and VACA had a significant positive effect on company growth. Meanwhile, VAHU and VACA partially have no effect on company growth. However, STVA affects the company's growth. This st...
Kegiatan pengabdian kepada masyarakat ini bertujuan untu memberikan edukasi bagi para pelaku usah... more Kegiatan pengabdian kepada masyarakat ini bertujuan untu memberikan edukasi bagi para pelaku usaha mikro, kecil dan menengah (UMKM) di Sentra Kaos Suci Bandung. Metode pelaksanaan kegiatan dengan menggunakan sosialisasi kepada pelaku UMKM yang dikelompokka berdasarkan tingkat literasi keuangan. Hasil progres kegiatan bahwa pelaku UMKM di Sentra kaos Suci Bandung dari hasil pre test sebelum sosialisasi menunjukkan ada tiga kelompok menyikapi keberadaan industry fintech. Kelompok pertama mereka yang belum pernah mengetahui industry fintech dan aktivitas usahanya, kelompok kedua mereka yang belum mengetahui manfaat dan risiko dari adanya industry fintech, dan kelompok ketiga mereka yang belum mengetahui mekanisme transaksi melalui perusahaan fintech. Pelaksanaan sosialisasi mampu meningkatkan tingkat literasi keuangan khususnya berkaitan dengan industry fintech.
Jurnal Agregasi : Aksi Reformasi Government dalam Demokrasi
Tujuan dari penelitian in adalah menganalisis kebijakan akuntansi pemerintah daerah di Indonesia.... more Tujuan dari penelitian in adalah menganalisis kebijakan akuntansi pemerintah daerah di Indonesia. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kualitatif. Sumber data diperoleh melalui penelusuran terhadap artikel-artikel yang berkaitan dengan kebijakan akuntansi yang dilakukan oleh pemerintah daerah dalam menyusun laporan keuangan. Teknik analisis data dilakukan dengan melakukan triangulasi dari berbagai sumber literatur. Hasil penelitian menyatakan bahwa pemerintah daerah perlu menyusuin laporan keuangan sesua dengan Undang-Undang Nomor 17 Tahun 2003 yang mengacu pada Standar Akuntansi Pemerintahan (SAP). Sebagai turunan dari peraturan tersebut, pemerintah telah mengeluarkan Peraturan Pemerintah Nomor 24 Tahun 2005 yang diperbaharui dengan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang SAP. Dengan adanya peraturan tersebut maka dasar pencatatan akuntansi pemerintahan berubah dari basis kas kepada basis kas menuju akrual dan kepada basis akrual penuh....
This study aims to analyze crediting procedures. The research method used in this research is the... more This study aims to analyze crediting procedures. The research method used in this research is the descriptive method to describe crediting activities conducted by Cooperative Rahastra Credit Union in Bandung. This research uses the qualitative approach. The data obtained by using the research instrument is through observation, in-depth interview and documentation study. The results of the study indicate that crediting procedures include credit administration, credit documentation, credit approval, and credit processing. Implementation of credit procedures undertaken by the Cooperative Rahastra Credit Union in Bandung has not been maximized because there is still one indicator of lending procedures that have not been met. Indicators that have not been met is the stage of credit documentation, that is when doing credit analysis not all prospective borrowers through the credit analysis phase. Cooperative Rahastra Credit Union still uses the element of subjectivity in assessing prospect...
This research aims to determine the effect of financial literacy on financial management in Cipag... more This research aims to determine the effect of financial literacy on financial management in Cipageran Cimahi milk processing business owners. The sample in this research was all milk processing center entrepreneurs in Cipageran Cimahi with turnover above 10 million / month. This study uses a quantitative approach to the type of verification research. The data used in this research are primary results of questionnaires. The results of this research indicate financial literacy has a positive effect on financial management in Cipageran Cimahi milk processing business owners. Most business owners have known the importance of financial literacy, but they have not implemented it in their business activities. Keywords: financial literacy, financial management Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap pengelolaan keuangan pada pemilik usaha olahan susu Cipageran Cimahi. Sampel dalam penelitian ini yakni seluruh pengusaha sentra olahan susu di Cipageran ...
This study aims to determine murabahah financing problem and how to handle it. The method used in... more This study aims to determine murabahah financing problem and how to handle it. The method used in this research using the descriptive method with the qualitative approach. Primary data sources were obtained using interviews and field observations. Secondary data were obtained through literature study related to murabahah problem and documentation study. The result of research indicates that murabahah financing in BPRS always related to wakalah contract. Wakalah is a contract between two parties in which one party submits, delegates, represents an affair to another party and the other undertakes the mandate at the request of the representative party. The cause of murabahah financing is problematic due to several factors, namely external and internal factors of the bank. External factors of the bank that comes from customers such as: losing in business competition, the business is run relatively new, side stream use of funds, the death of the key person, divorce key person, sick famil...
The purpose of this study is to examine the effect of debtor financial ratios on lending decision... more The purpose of this study is to examine the effect of debtor financial ratios on lending decisions at Bank bjb. This study uses a quantitative approach to the type of verification research. The sample in this study were debtors who applied for credit to the bank as many as 30 debtors. The analysis technique in this study uses a logistic regression model. The results of the study show that there are 3 models in determining credit decisions to prospective debtors at Bank BJB. The first model, those credit decisions as a whole are influenced by the current ratio, total asset turnover and net profit margin of 80.5%. The second model, overall credit decisions are influenced by the quick ratio, total asset turnover and net profit margin of 77.7%. The third model is that credit decisions are influenced by total asset turnover, debt to asset ratio and the net profit margin of 77.4%. Partially, the effect of the current ratio variable, quick ratio, total asset turnover and net profit margin ...
This study aims to describe the application of accounting information systems related to recordin... more This study aims to describe the application of accounting information systems related to recording financial statementscarried out by Multi-purpose Building Stores. The research method used in the study was descriptive with a qualitativeapproach. Data collection techniques used were in-depth interviews, observation, and documentation studies.Informants in this study are the owners of the company and employees who work as a recording of financial statements.Based on the results of the study that the application of accounting information systems can have a positive impactbecause it makes it simpler in preparing financial statements. The accounting information system application aims toimprove the quality of information, internal checks, and be able to reduce costs. In addition, accounting informationsystems are very useful in providing accurate and timely information. Several factors hinder the application ofaccounting information systems, namely human resources and technology.
This study aims to analyze financial literacy and find out the factors that influence the financi... more This study aims to analyze financial literacy and find out the factors that influence the financial literacy ofmicro, small and medium enterprises (MSMEs) in the city of Bandung. This study uses a quantitativeapproach to the type of verification research. Primary data is obtained through the distribution ofquestionnaires to MSMEs players in the city of Bandung. The sampling technique uses proportional randomsampling with a sample size of 30 respondents. Other data is obtained through library observation andstudy. The analysis technique used is multiple linear regression. The results showed that the financialliteracy of SMEs in the city of Bandung was in the medium category. There are several factors thatsimultaneously influence financial literacy, namely age, formal education level, and business income. Whilepartially only the formal education level and business income that influences the level of financial literacy.While age does not have an effect on the level of financial literacy.
Ada beberapa faktor yang dapat mempengaruhi harga saham di Bursa Efek Indonesia (BEI). Salah satu... more Ada beberapa faktor yang dapat mempengaruhi harga saham di Bursa Efek Indonesia (BEI). Salah satu faktor tersebut adalah perubahan harga dari produk perusahaan pertambangan yaitu minyak bumi dan emas. Hal tersebut dapat dipahami karena nilai kapitalisasi pasar sektor ini mencapai 13,9%. Penelitian ini bertujuan mencari pengaruh harga minyak bumi dan harga emas terhadap IHSG di BEI. Metode penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian verfikatif. Data penelitian menggunakan data bulanan dari tahun 2004 sampai dengan 2015, sedangakan teknik analisis data menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan terdapat pengaruh yang signifikan dari harga minyak dan harga emas terhadap IHSG. Kata kunci: harga minyak, harga emas, IHSG
Jurnal Agregasi : Aksi Reformasi Government dalam Demokrasi
Penelitian ini bertujuan untuk mengetahui reformasi sistem akuntansi pemerintahan di Indonesia. P... more Penelitian ini bertujuan untuk mengetahui reformasi sistem akuntansi pemerintahan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data menggunakan studi literatur. Data diperoleh dari penelusuran dari berbagi sumber referensi baik penelitian terdahulu, media online mapun dari berbagai peraturan perundangundangan. Teknik pengumpulan data menggunakan studi pustaka, yakni melalui penelaahan berbagai studi literatur dan peraturan-peraturan yang terkait dengan topik penelitian. Data dapat didapatkan dari buku-buku atau literatur kepustakaan seperti artikel-artikel, media online, hasil penelitian serta dokumentasi yang memiliki relevansi dengan judul artikel. Teknik analisis data dilakukan dengan tahapan, antara lain: reduksi data, display data, dan verifikasi serta simpulan. Analisis dilakukan dengan menggunakan model analisis interaktif, yakni rangkaian yang saling kait mengkait sejak penelitian dirancang, diverifikas...
Stock investment is an investment that has a high risk. An investor needs to do an investment ana... more Stock investment is an investment that has a high risk. An investor needs to do an investment analysis before deciding to invest. Investment analysis can be carried out using both fundamental and technical approaches. Technical analysis is often an option because it is fast and easy to apply. This study aims to examine the level of differences in the use of technical analysis with the moving average convergence-divergence (MACD) method and the relative strength index (RSI) as a means of making stock investment decisions. The research method used in this research is the descriptive analysis method. This research was conducted on a group of banking stocks that are included in LQ45. The results showed that there was no difference between the price of the buy signal and the sell signal before and after using the MACD and RSI methods. The results also show that there is no difference between the buy signal and the sell signal between MACD and RSI. Therefore, it can be stated that for the...
Penelitian ini menganalisis perdagangan internasional dan faktor-faktor yang memengaruhi perdagan... more Penelitian ini menganalisis perdagangan internasional dan faktor-faktor yang memengaruhi perdagangan internasional di Indonesia. Peneliti ini menggunakan metode deskriptif untuk menjelaskan perkembangan perdagangan internasional dan metode verifikatif untuk mengetahui variabel yang berpengaruh terhadap perdagangan internasional. Sumber data diperoleh dari data sekunder yang telah dipublish selama 2003-2019. Teknik analisis data yang digunakan untuk mencari faktor-faktor yang menentukan perdagangan internasional menggunakan regresi berganda. Hasil penelitian menyatakan bahwa perdagangan internasional mengalami fluktuatif selama periode penelitian, karena dampak dari harga migas dan non migas yang berubah. Pertumbuhan perdagangan internasional Indonesia lebih dominan pada sektor nonmigas. Sehingga strategi yang dijalankan pemerintah Indonesia memberikan berbagai kemudahan bagi para pelaku eksportir di bidang nonmigas. Faktor-faktor yang diteliti, meliputi: nilai tukar, tingkat inflasi...
Journal of Eastern European and Central Asian Research (JEECAR)
This study aims to analyze the financial performance of Indonesian banks based on the Capital Ade... more This study aims to analyze the financial performance of Indonesian banks based on the Capital Adequacy Ratio (CAR), Operating Costs per Operating Income (BOPO), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Return on Assets (ROA), and Non-Performing Loans (NPL). The research method used is verification with a quantitative approach. Sources of data obtained from the bank's financial statements that have been published. The sample is grouped into state-owned banks, regional development banks, national private banks, and foreign banks. The sample is grouped into two parts, namely banking performance before and after the financial technology (fintech) regulatory family. The analysis technique used paired sample test and Wilcoxon signed-rank test. The results of the study stated that there were differences in CAR, LDR, NIM, ROA, and NPL after the ratification of fintech regulations. Meanwhile, only BOPO did not experience any difference with the issuance of fintech regulati...
This study aims to analyze the transformation of micro, small and medium enterprise (MSMEs) finan... more This study aims to analyze the transformation of micro, small and medium enterprise (MSMEs) financing in Indonesia. This research is motivated by the phenomenon of MSMEs, which often face problems in financing. However, on the other hand, financial institutions find it difficult to find a database of MSMEs to channel their loans. This study uses a descriptive method with a qualitative approach. Sources of data were obtained from various sources, both primary and secondary. Primary data is obtained from statements made by informants from the Financial Services Authority, the Association of Indonesian Crowdfunding Services, crowdfunding players, and MSMEs that have taken advantage of crowdfunding. Meanwhile, secondary data were obtained from several published articles. The results show that the government has helped provide a source of financing for MSMEs, both through banking and non-banking. However, there were several obstacles that occurred in the field, both from MSMEs and financ...
Penelitian ini dilatarbelakangi oleh kebijakan Bank Indonesia yang menerbitkan acuan suku bunga d... more Penelitian ini dilatarbelakangi oleh kebijakan Bank Indonesia yang menerbitkan acuan suku bunga dengan nama BI 7 Day Repo Rate. Penelitian ini bertujuan untuk menganalisis kinerja reksadana pasar uang aerta faktor-faktor yang mempengaruhi kinerja dari reksadana pasar uang. Metode penelitian yang digunakan dalam penelitian ini adalah eksplanasi dengan menggunakan pendekatan kuantitatif. Analisis data menggunakan regresi berganda dengan menggunakan data panel. Jenis data yang dipergunakan dalam penelitian ini terdiri dari data primer dan data sekunder. Sumber data primer dipergunakan untuk mengkonfirmasi dari hasil analisis data sekunder. Hasil penelitian ini menyatakan bahwa kinerja rata-rata reksadana pasar uang Indonesia adalah 3.14%. Ada pengaruh negative dari faktor BI 7 Day Repo Rate dan tingkat inflasi terhadap kinerja reksadana pasar uang di Indonesia baik secara parsial maupun simultan. Hal ini berarti setiap terjadi kenaikan BI 7 Day Repo Rate dan tingkat inflasi akan menyeb...
This study aims to examine the influence of intellectual capital (IC) on corporate growth. This s... more This study aims to examine the influence of intellectual capital (IC) on corporate growth. This study examined the relationship between the three components of intellectual capital, namely Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Value Added Capital Employeed (VACA) with the company growth proxied with growth sales growth. The data used are the financial statements of Fast Moving Consumer Goods sector companies in Indonesia Stock Exchange period 2011-2014. This research uses quantitative approach with verifikatif research type. The sample of the research is all companies in the sector of Fast Moving Consumer Goods which amounted to 18 issuers. Data analysis tool in this research using multiple regression analysis. The results showed that simultaneously VAHU, STVA, and VACA had a significant positive effect on company growth. Meanwhile, VAHU and VACA partially have no effect on company growth. However, STVA affects the company's growth. This st...
Kegiatan pengabdian kepada masyarakat ini bertujuan untu memberikan edukasi bagi para pelaku usah... more Kegiatan pengabdian kepada masyarakat ini bertujuan untu memberikan edukasi bagi para pelaku usaha mikro, kecil dan menengah (UMKM) di Sentra Kaos Suci Bandung. Metode pelaksanaan kegiatan dengan menggunakan sosialisasi kepada pelaku UMKM yang dikelompokka berdasarkan tingkat literasi keuangan. Hasil progres kegiatan bahwa pelaku UMKM di Sentra kaos Suci Bandung dari hasil pre test sebelum sosialisasi menunjukkan ada tiga kelompok menyikapi keberadaan industry fintech. Kelompok pertama mereka yang belum pernah mengetahui industry fintech dan aktivitas usahanya, kelompok kedua mereka yang belum mengetahui manfaat dan risiko dari adanya industry fintech, dan kelompok ketiga mereka yang belum mengetahui mekanisme transaksi melalui perusahaan fintech. Pelaksanaan sosialisasi mampu meningkatkan tingkat literasi keuangan khususnya berkaitan dengan industry fintech.
Jurnal Agregasi : Aksi Reformasi Government dalam Demokrasi
Tujuan dari penelitian in adalah menganalisis kebijakan akuntansi pemerintah daerah di Indonesia.... more Tujuan dari penelitian in adalah menganalisis kebijakan akuntansi pemerintah daerah di Indonesia. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kualitatif. Sumber data diperoleh melalui penelusuran terhadap artikel-artikel yang berkaitan dengan kebijakan akuntansi yang dilakukan oleh pemerintah daerah dalam menyusun laporan keuangan. Teknik analisis data dilakukan dengan melakukan triangulasi dari berbagai sumber literatur. Hasil penelitian menyatakan bahwa pemerintah daerah perlu menyusuin laporan keuangan sesua dengan Undang-Undang Nomor 17 Tahun 2003 yang mengacu pada Standar Akuntansi Pemerintahan (SAP). Sebagai turunan dari peraturan tersebut, pemerintah telah mengeluarkan Peraturan Pemerintah Nomor 24 Tahun 2005 yang diperbaharui dengan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang SAP. Dengan adanya peraturan tersebut maka dasar pencatatan akuntansi pemerintahan berubah dari basis kas kepada basis kas menuju akrual dan kepada basis akrual penuh....
This study aims to analyze crediting procedures. The research method used in this research is the... more This study aims to analyze crediting procedures. The research method used in this research is the descriptive method to describe crediting activities conducted by Cooperative Rahastra Credit Union in Bandung. This research uses the qualitative approach. The data obtained by using the research instrument is through observation, in-depth interview and documentation study. The results of the study indicate that crediting procedures include credit administration, credit documentation, credit approval, and credit processing. Implementation of credit procedures undertaken by the Cooperative Rahastra Credit Union in Bandung has not been maximized because there is still one indicator of lending procedures that have not been met. Indicators that have not been met is the stage of credit documentation, that is when doing credit analysis not all prospective borrowers through the credit analysis phase. Cooperative Rahastra Credit Union still uses the element of subjectivity in assessing prospect...
This research aims to determine the effect of financial literacy on financial management in Cipag... more This research aims to determine the effect of financial literacy on financial management in Cipageran Cimahi milk processing business owners. The sample in this research was all milk processing center entrepreneurs in Cipageran Cimahi with turnover above 10 million / month. This study uses a quantitative approach to the type of verification research. The data used in this research are primary results of questionnaires. The results of this research indicate financial literacy has a positive effect on financial management in Cipageran Cimahi milk processing business owners. Most business owners have known the importance of financial literacy, but they have not implemented it in their business activities. Keywords: financial literacy, financial management Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap pengelolaan keuangan pada pemilik usaha olahan susu Cipageran Cimahi. Sampel dalam penelitian ini yakni seluruh pengusaha sentra olahan susu di Cipageran ...
This study aims to determine murabahah financing problem and how to handle it. The method used in... more This study aims to determine murabahah financing problem and how to handle it. The method used in this research using the descriptive method with the qualitative approach. Primary data sources were obtained using interviews and field observations. Secondary data were obtained through literature study related to murabahah problem and documentation study. The result of research indicates that murabahah financing in BPRS always related to wakalah contract. Wakalah is a contract between two parties in which one party submits, delegates, represents an affair to another party and the other undertakes the mandate at the request of the representative party. The cause of murabahah financing is problematic due to several factors, namely external and internal factors of the bank. External factors of the bank that comes from customers such as: losing in business competition, the business is run relatively new, side stream use of funds, the death of the key person, divorce key person, sick famil...
The purpose of this study is to examine the effect of debtor financial ratios on lending decision... more The purpose of this study is to examine the effect of debtor financial ratios on lending decisions at Bank bjb. This study uses a quantitative approach to the type of verification research. The sample in this study were debtors who applied for credit to the bank as many as 30 debtors. The analysis technique in this study uses a logistic regression model. The results of the study show that there are 3 models in determining credit decisions to prospective debtors at Bank BJB. The first model, those credit decisions as a whole are influenced by the current ratio, total asset turnover and net profit margin of 80.5%. The second model, overall credit decisions are influenced by the quick ratio, total asset turnover and net profit margin of 77.7%. The third model is that credit decisions are influenced by total asset turnover, debt to asset ratio and the net profit margin of 77.4%. Partially, the effect of the current ratio variable, quick ratio, total asset turnover and net profit margin ...
This study aims to describe the application of accounting information systems related to recordin... more This study aims to describe the application of accounting information systems related to recording financial statementscarried out by Multi-purpose Building Stores. The research method used in the study was descriptive with a qualitativeapproach. Data collection techniques used were in-depth interviews, observation, and documentation studies.Informants in this study are the owners of the company and employees who work as a recording of financial statements.Based on the results of the study that the application of accounting information systems can have a positive impactbecause it makes it simpler in preparing financial statements. The accounting information system application aims toimprove the quality of information, internal checks, and be able to reduce costs. In addition, accounting informationsystems are very useful in providing accurate and timely information. Several factors hinder the application ofaccounting information systems, namely human resources and technology.
This study aims to analyze financial literacy and find out the factors that influence the financi... more This study aims to analyze financial literacy and find out the factors that influence the financial literacy ofmicro, small and medium enterprises (MSMEs) in the city of Bandung. This study uses a quantitativeapproach to the type of verification research. Primary data is obtained through the distribution ofquestionnaires to MSMEs players in the city of Bandung. The sampling technique uses proportional randomsampling with a sample size of 30 respondents. Other data is obtained through library observation andstudy. The analysis technique used is multiple linear regression. The results showed that the financialliteracy of SMEs in the city of Bandung was in the medium category. There are several factors thatsimultaneously influence financial literacy, namely age, formal education level, and business income. Whilepartially only the formal education level and business income that influences the level of financial literacy.While age does not have an effect on the level of financial literacy.
Ada beberapa faktor yang dapat mempengaruhi harga saham di Bursa Efek Indonesia (BEI). Salah satu... more Ada beberapa faktor yang dapat mempengaruhi harga saham di Bursa Efek Indonesia (BEI). Salah satu faktor tersebut adalah perubahan harga dari produk perusahaan pertambangan yaitu minyak bumi dan emas. Hal tersebut dapat dipahami karena nilai kapitalisasi pasar sektor ini mencapai 13,9%. Penelitian ini bertujuan mencari pengaruh harga minyak bumi dan harga emas terhadap IHSG di BEI. Metode penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian verfikatif. Data penelitian menggunakan data bulanan dari tahun 2004 sampai dengan 2015, sedangakan teknik analisis data menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan terdapat pengaruh yang signifikan dari harga minyak dan harga emas terhadap IHSG. Kata kunci: harga minyak, harga emas, IHSG
Jurnal Agregasi : Aksi Reformasi Government dalam Demokrasi
Penelitian ini bertujuan untuk mengetahui reformasi sistem akuntansi pemerintahan di Indonesia. P... more Penelitian ini bertujuan untuk mengetahui reformasi sistem akuntansi pemerintahan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data menggunakan studi literatur. Data diperoleh dari penelusuran dari berbagi sumber referensi baik penelitian terdahulu, media online mapun dari berbagai peraturan perundangundangan. Teknik pengumpulan data menggunakan studi pustaka, yakni melalui penelaahan berbagai studi literatur dan peraturan-peraturan yang terkait dengan topik penelitian. Data dapat didapatkan dari buku-buku atau literatur kepustakaan seperti artikel-artikel, media online, hasil penelitian serta dokumentasi yang memiliki relevansi dengan judul artikel. Teknik analisis data dilakukan dengan tahapan, antara lain: reduksi data, display data, dan verifikasi serta simpulan. Analisis dilakukan dengan menggunakan model analisis interaktif, yakni rangkaian yang saling kait mengkait sejak penelitian dirancang, diverifikas...
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