Claim Missing Document
Check
Articles

Found 5 Documents
Search

The Influence of Human Capital on Financial Performance and Corporate Value MULYANINGTYAS, MULYANINGTYAS
Jurnal GeoEkonomi Vol 10 No 1 (2019)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.699 KB)

Abstract

Human Capital (HC) reflects the knowledge capital of employees of an organization. In this era there was a huge changes in the economic field where human capital would be a factor of production that has a vital role. One way to increase human capital for companies is to increase expertise through learning experience programs. Profitability is a reflection of the financial performance of a company and a company that is well aware of the management of Human Capital, because the good and bad of Human Capital will affect the company's financial position directly and affect the company's profitability in the end. This study aims to determine whether the influence of human capital on firm value with financial performance as an intervening variable in the banking companies on the IDX registered in 2012-2016. This study uses two approaches, namely descriptive approach and explanatory approach. The technique of determining the sample of this study was purposive sampling carried out on banking companies which during 2012 to 2016 were listed on the Indonesia Stock Exchange.
PERAN FINANCIAL INCLUSION KOPERASI SYARIAH DAN ORIENTASI KEWIRAUSAHAAN SEBAGAI UPAYA PERMBADAYAAN UMKM SYARIAH DI KOTA MALANG Mulyaningtyas, Mulyaningtyas
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.702 KB) | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

Pemerintah menyadari perkembangan usaha mikro kecil dan menengah (UMKM) masih terhambat pembiayaan yang lebih mahal dibanding pembiayaan konvensional. Potensi usaha mikro, kecil, dan menengah (UMKM) di Indonesia tidak terlepas dari dukungan perbankan dalam penyaluran kredit kepada UMKM. Akses kepada perbankan syariah bisa dibilang masih terbatas dibanding perbankan konvensional. Hal ini yang membuat pelaku UMKM terkadang memilih pembiayaan dari bank konvensional dibanding lembaga keuangan syariah, hal ini bisa terwujud melalui sinergi yang berkesinambungan antara bank syariah dan koperasi syariah. Koperasi syariah di berbagai daerah sebagai lokomotif financial inclusion untuk memperdalam UMKM yang berbasis syariah di kota Malang. UMKM yang berbasis syariah adalah UMKM yang hanya mau dilayani oleh lembaga keuangan syariah.  Perkembangan UMKM yang berbasis pondok pesantren saat ini sehingga perlu  pemberdayaan UMKM syariah melalui orientasi kewirausahaan dan financial inclusion yang diharapkan akan meningkatkan pemberdayaan UMKM Syariah yang berbasis pondok pesantren dikota Malang. Tujuan penelitian untuk meningkatkan peran Financial Inclusion Perbankkan Syariah dan Orientasi Kewirausahaan untuk memberdayakan UMKM Syariah di Kota Malang. Penelitian ini memakai model regresi berganda untuk melihat pengaruh antar variabel.Jenis data yang digunakan adalah data primer didasarkan atas kuisioner berdasarkan skala linkert yang diambil dari responden pada pelaku UMKM Syariah dan Koperasi Syariah.Berdasarkan hasil penelitian dijelaskan bahwa Inklusi Keuangan Koperasi syariah tidak berpengaruh terhadap pemberdayaan UMKM.Sedangkan orientasi kewirausahaan memepengaruhi pemberdayaan UMKM syariah di Malang.Jika inklusi keuangan dijalankan dengan baik yang didukung oleh oerientasi kewirausahan maka hal ini akan meningkatkan pemberdayaan UMKM artinya bahwa inklusi keuangan dan orientasi kewirausahaan secara bersama-sama mempengaruhi pemberdayaan UMKM
Peran Financial Inclusion Koperasi Syariah dan Orientasi Kewirausahaan Sebagai Upaya Permbadayaan UMKM Syariah Di Kota Malang Mulyaningtyas, Mulyaningtyas
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i2.1737

Abstract

The government realizes that the development of micro and small enterprises is still hampered by financing that is more expensive than conventional financing. The potential of micro, small and medium enterprises in Indonesia is inseparable from banking support in lending to micro, small and medium enterprises. Access to Islamic banking is arguably still limited compared to conventional banking. This makes micro, small and medium enterprises players sometimes choose financing from conventional banks compared to Islamic financial institutions, this can be realized through continuous synergy between Islamic banks and Islamic cooperatives. Islamic cooperatives in various regions are financial inclusion locomotives to deepen sharia-based micro, small and medium enterprises in Malang. Sharia-based micro, small and medium enterprises are micro, small and medium enterprises that only want to be served by Islamic financial institutions. So that the need to empower sharia micro, small and medium enterprises is currently very important, through entrepreneurial orientation and financial inclusion it is expected that it will increase the empowerment of Sharia micro, small and medium enterprises based on Islamic boarding schools in the city of Malang. The research objective is to improve the role of Islamic Financial Inclusion and Entrepreneurship Orientation to empower Sharia micro, small and medium enterprises in Malang City. This study uses the path analysis model. And the type of data used are primary and secondary data taken from respondents, namely Sharia micro, small and medium enterprises and Sharia Cooperatives. Based on the results of the study it was explained that Financial Inclusion of Islamic Cooperatives did not influence the empowerment of micro, small and medium enterprises. While the entrepreneurial orientation affects the empowerment of Islamic micro, small and medium enterprises in Malang. If financial inclusion is carried out well, which is supported by high entrepreneurial orientation, this will increase the empowerment of micro, small and medium enterprises.
ANALISIS EFEKTIFITAS PENGELOLAAN PIUTANG PEMBIAYAAN KONSUMEN PADA PERUSAHAAN PEMBIAYAAN YANG TERCATAT DI BURSA EFEK INDONESIA mulyaningtyas, mulyaningtyas
Majalah Ekonomi Vol 22 No 1 Juli (2017)
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilakukan dengan bertujuan untuk menganalisa efektifitas pengelolaan piutang pembiayaan konsumen dengan variabel perputaran piutang, umur rata-rata piutang, persentase tunggakan dan NPL pada perusahaan pembiayaan yang tercatat di bursa efek Indonesia.Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan pembiayaan yang telah diaudit dengan mengambil sampel perusahaan pembiayaan yang melaporkan kinerja, posisi keuangan dan skedul umur piutang tahun 2011-2014. dengan metode kuantitatif. Data dianalisa dengan metode analisis tren (indeks dan benchmarking). Hasil penelitian menunjukkan bahwa: Pengelolaan piutang pembiayaan konsumen oleh perusahaan pembiayaan yang tercatat di bursa efek dilihat dari rasio perputaran piutang, periode penagihan, rasio tunggakan dan NPL serta risiko kerugian piutangnya mengalami penurunan efektifitas. Kata Kunci: Piutang, Pembiayaan Konsumen, Risiko kerugian piutang.
PENGARUH RENTABILITAS, SOLVABILITAS, DAN MANAJEMEN ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR PERDAGANGAN BESAR YANG TERDAFTAR DI BEI Rosa Mustika Putri; Mulyaningtyas Mulyaningtyas
AkMen JURNAL ILMIAH Vol 19 No 3 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i3.2663

Abstract

To determine the performance of an entity, several efforts were made, one of which was by conducting research on financial profitability ratios, financial solvency ratios, and financial asset management ratios. Purposive sampling is the testing strategy chosen in this research, with the research population being large trading sub-sector companies listed on the IDX for the period 2018 - 2020. The specimen data selected in this study were 15 companies. Descriptive statistical analysis was used to test the specimens, and multiple regression analysis was used to test the feasibility of the model. According to the results of this research, the profitability variable on the projection with ROE has a positive effect on financial performance on the projection with Return on Assets, the solvency variable projected on DAR has a significant and negative effect on the company's financial performance, while asset management projected with TATO does not have a major impact on the company's financial performance. company's financial performance.