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MENINJAU KINERJA BANK SYARIAH DI INDONESIA Sagantha, Fitri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 3 No 1 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

To show the role, then show the performance. Maybe, the term is right for the bank. The existence of banks influences economic stability, therefore financial performance must be good. There is no choice but to increase the entire financial ratio. Interest in reviewing the financial ratios of banks, especially Islamic banks, is the goal to be achieved in this study. Use financial statements as data, and analyze the extent of their performance and influence. For this reason, a quantitative approach and regression analysis are needed. So that research results can be explained properly. The findings in this study suggest that the performance of Islamic banks is relative. Its role is not yet at a significant stage for the economy, and it is still far from conventional banks

MENINJAU KINERJA BANK SYARIAH DI INDONESIA Sagantha, Fitri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 1 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v3i1.123

To show the role, then show the performance. Maybe, the term is right for the bank. The existence of banks influences economic stability, therefore financial performance must be good. There is no choice but to increase the entire financial ratio. Interest in reviewing the financial ratios of banks, especially Islamic banks, is the goal to be achieved in this study. Use financial statements as data, and analyze the extent of their performance and influence. For this reason, a quantitative approach and regression analysis are needed. So that research results can be explained properly. The findings in this study suggest that the performance of Islamic banks is relative. Its role is not yet at a significant stage for the economy, and it is still far from conventional banks

PENINGKATAN LITERASI KEUANGAN PADA MASYARAKAT DESA CIGUDEG DALAM PEMBUATAN LAPORAN KEUANGAN SEDERHANA (Komunitas Pengusaha Berjenjang Produk Oriflame) R Ai Lutfi Hidayat; Juitania Budiono; Fitri Sagantha; Andri S; Adi Sofyana Latif
Abdimisi Vol 1, No 2 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i2.3877

The problem that is owned by entrepreneurs who are members of the tiered oriflamm product community in Cigudeg village is the lack of understanding of recording financial statements, especially simple financial statements. The service team decided to provide continuous training for 1 month which was divided into 3 periods, namely the 13th of 20.20 and October 27, 2019. This continuity needs to be done to provide a deeper effect for the trainees so that the trainees can maximize the training material to be reversed in the business being run, so that all income and expenses can be neatly recorded, which in turn can find out how much money you get each month. The material will be provided by Pamulang university lecturers who are experienced in teaching Accounting. In addition, the determination of sources is also based on the background of each instructor so that the instructor can provide teaching materials in a way that is easily understood by the trainees so that the trainees can capture the concepts in recording financial statements simply and apply these records in conducting their business with recording every day. Provision of teaching materials continuously has not given maximum results as the service team expected, so it was decided that training needs to be held longer and in-depth again to have a significant influence on the ability of entrepreneurs who are members of the oriflamme community so that the bookkeeping can be run by each member of both lines above and below the line in the community in the village of Cigudeg. Keywords: Simple financial repor; Financial literacy

ANALISIS EFISIENSI PERBANKAN SYARIAH DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA) DAN NILAI ISLAM Fitri Sagantha
EKSYA : Jurnal Ekonomi Syariah Vol. 1 No. 1 (2020): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.288 KB)

Penelitian ini bertujuan untuk menganalisis tingkat efisiensi Perbankan Syariah di Indonesia dengan metode Data Envelopment Analysis (DEA) dan Nilai Islam selama periode 2010 sampai dengan 2016 serta melihat pengaruh variabel input dan variabel output terhadap tingkat pertumbuhan Bank Syariah. Studi kasus yang menjadi objek penelitian ini yaitu pada 4 Bank Syariah yang terdiri dari Bank Syariah W, X, Y dan Z. Pengukuran tingkat efisiensi dalam penelitian ini menggunakan metode Data Envelopment Analysis dan Nilai Islam dengan variabel input yang terdiri dari hak pihak ketiga atas bagi hasil, beban tenaga kerja, sedangkan variabel output terdiri dari pendapatan pengelolaan dana dan pendapatan operasional lainnya. Pada penelitian melihat pengaruh variabel menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa tingkat efisiensi Bank – Bank Syariah selama periode penelitian yaitu 2010 – 2016 dengan metode Data Envelopment Analysis (DEA) mengalami fluktuatif. Pada hasil analisis tingkat efisiensi dengan Nilai Islam didapatkan hasil bahwa Nilai Islam mempengaruhi tingkat efisiensi Bank Syariah, dimana Bank Syariah yang memiliki tingkat efisiensi paling baik adalah Bank Syariah Y. Pada hasil analisis pengaruh variabel input dan output, didapatkan hasil bahwa variabel hak pihak ketiga atas bagi hasil dan pendapatan pengelolaan dana signifikan berpengaruh negatif terhadap tingkat pertumbuhan Bank Syariah, sedangkan variabel beban tenaga kerja dan pendapatan operasional lainnya signifikan berpengaruh positif terhadap tingkat pertumbuhan Bank Syariah.

Pelatihan Pembukuan Akuntansi Sederhana untuk Meningkatkan Keunggulan Kinerja Dwi Septiani; Ferdiansyah Ferdiansyah; Sunarto Sunarto; Fitri Sagantha
Journal Pemberdayaan Masyarakat Indonesia Vol 4 No 1 (2022): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.4.1.22-29

The very fast and dynamic business development as well as the increasing level of business competition between competitors requires Micro, Small and Medium Enterprises (MSMEs) to move quickly to keep up with the times. In addition to marketing, MSME actors also need to prepare as well as possible the management of the 'home industry' for the survival of a business, such as readiness for business management, business financial management, stock management and customer service management. Of course, this preparation cannot be done alone, moreover not all MSMEs understand the whole problem, so MSME actors need to be assisted and assisted. The community service program held at MSME Karani Craft aims to train MSMEs in simple accounting books so that in the future MSMEs can create superior accounting performance through simple accounting bookkeeping. The implementation method in this service activity is training. MSME actors are trained and guided to do simple accounting records in the form of income and expenses. These activities are carried out in a sustainable, measurable manner and the process of monitoring and evaluation is to measure the achievement of targets and expected results, namely making MSME actors able to carry out simple bookkeeping to create accounting performance excellence for MSMEs.

PENERAPAN GOOGLE CLASSROOM DALAM PELATIHAN MAPLE DAN MATHEMATICA DI SMP IT BINA ADZKIA Alfi Maulani; Fitri Yanti; Fitri Sagantha
JAMAIKA: JURNAL ABDI MASYARAKAT Vol 1, No 3 (2020): OKTOBER
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (653.074 KB)

Seiring berkembangnya terknologi, pendidikan dibantu menggunakan software. Penguasaan terhadap bidang ilmu dan teknologi khususnya software di era globalisasi sangat diperlukan oleh siswa/i, supaya siswa/i mampu meningkatkan kreativitas, mengembangkan, dan menerapkan ilmu pengetahuan dan teknologi. Software matematika dapat membantu siswa/i dalam mengaplikasikan simbol, grafik serta menyelesaikan perhitungan matematika secara tepat dan teliti. Kenyataannya, siswa/i masih banyak menghitung secara manual dalam menyelesaikan persoalan matematika, padahal sudah banyak software matematika yang bisa diaplikasikan dalam menyelesaian persoalan matematika secara akurat, cepat dan tepat. Oleh sebab itu diadakan pengabdian masyarakat berupa pelatihan software Maple 13 pada mata pelajaran matematika pada siswa/i tingkat SMP khususnya siswa/i kelas VII di SMP IT Bina Adzkia. SMP IT Bina Adzkia merupakan salah satu sekolah yang telah memanfaatkan e-learning sebagai media pembelajaran selama masa pandemi Covid-19 (April – Juni 2020). Kegiatan pembelajaran menggunakan media e-learning di sekolah tersebut memanfaatkan aplikasi Google Classroom. Oleh sebab itu pelaksanaan pengabdian masyarakat dilakukan secara on-line menggunakan aplikasi yang sama. Kegiatan pengabdian masyarakat secara umum berhasil memberikan pengetahuan dalam informasi penggunaan software Maple 13 serta prosedur didalamnya melalui 10 contoh soal penjumlahan/pengurangan dan pencarian FPB dan KPK.

PENGARUH PEMBIAYAAN MURABAHAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL MODERASI: Studi Empiris Pada Bank Syariah Yang Terdaftar Di Otoritas Jasa Keuangan (OJK) Purwati Purwati; Fitri Sagantha
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.142

This study aims to determine the effect of Murabahah Financing and Musyarakah Financing on Profitability with Non Performing Financing (NPF) as a moderating variable. The independent variable used is Murabahah Financing and Musyarakah Financing then the dependent variable used is Profitability which is proxied by Return On Assets (ROA) and the moderating variable used is Non Performing Financing (NPF). This research method uses quantitative research with an associative approach. The sample in this study is Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in the period between 2017-2021 in the form of panel data. Data were collected by purposive sampling method. A total of 35 samples that can be processed. Research to test the hypothesis by using multiple linear regression test. The data is processed using the Eviews version 12 software application. The results of this study indicate that partially Murabahah financing has a significant effect on profitability, Musyarakah financing has no effect on profitability, Non-Performing Financing (NPF) is able to moderate the relationship between the influence of murabahah financing on profitability, Non-Performing Financing (NPF) ) is able to moderate the relationship between the influence of musharaka financing on profitability. Then simultaneously or jointly Murabahah Financing and Musyarakah Financing have a significant effect on Profitability

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN UNTUK MENCIPTAKAN UMKM TANGGUH TERTIB LAPORAN KEUANGAN PADA MAMAIN FOOD Ferdiansyah Ferdiansyah; Dwi Septiani; Fitri Sagantha; Adi Martono; Sunarto Sunarto
Dharma Pengabdian Perguruan Tinggi (DEPATI) Vol 1 No 2 (2021): November 2021
Publisher : Fakultas Teknik, Universitas Bangka Belitung

For UMKM, making financial reports neatly in accordance with standards is still something that is difficult to do. Therefore, we Pamulang University lecturers want to help assist in the preparation of financial reports for UMKM. In this service activity, we provide a solution for using an application for making financial reports for UMKM, namely SI-APIK, the goal is for UMKM to make it easier to make financial reports with this application that is easy to use and understand by UMKM actors who do not have basic education. accountancy. In addition, the availability of the application on mobile phones and through the website makes it easier for MSME actors to input their economic transactions. This community service involves UMKM Mamain Food Indonesia as the object of research. The method used in the training is a direct method of face-to-face and mentoring, namely by analyzing and problem solving. Financial accounting materials are presented with lectures, training, questions and answers, demonstrations, and case resolution. Furthermore, the recording process begins with examples of simple transactions that are usually carried out through the SI APIK application, an android application issued by Bank Indonesia. The results of financial literacy training and financial reporting assistance through this android-based application went well, and there was an increase in understanding of basic knowledge of financial records and an increased understanding of the operation of android-based financial applications. This is evidenced by the results of recording the financial statements of UMKM actors, namely Mamain Food Indonesia, using the SI APIK application, which is more neat and according to standards than before and UMKM actors, namely Mamain Food Indonesia, have been able to carry out financial records of business operations carried out through the SI APIK application. So it can be concluded that the application of the Android-based SI APIK financial application can improve the ability of UMKM Mamain Food Indonesia in compiling financial reporting according to standards so that it will be easier to get capital from financial institutions.

Pengaruh Inflasi dan IHSG Terhadap Net Asset Value Reksa Dana Syariah Fitri Sagantha
Journal of Islamic Accounting Competency Vol. 1 No. 1 (2021): J-ISACC (Journal of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.583 KB)

Penelitian ini dilakukan untuk menganalisis dan menguji pengaruh inflasi dan Indeks Harga Saham Gabungan (IHSG) terhadap Nilai Aktiva Bersih (NAB) reksa dana Syariah di Indonesia. Teknik sampel yang digunakan dalam penelitian ini adalah non-probability sampling dengan purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder periode 2016 hingga 2020 yang bersumber dari Bank Indonesia, Otoritas Jasa Keuangan (OJK) dan website Yahoo Finance. Metode yang digunakan dalam penelitian ini adalah Analisis Data Panel dengan Fixed Effect Model (FEM). Reksa dana yang terpilih sebagai objek penelitian adalah 21 Reksa Dana Syariah Premier ETF JII PT Indo Premier Investment. Hasil penelitian ini menyatakan hasil pengujian hipotesis secara parsial ditemukan bahwa inflasi berpengaruh positif terhadap nilai aktiva bersih reksa dana syariah premier ETF JII dan Indeks Harga Saham Gabungan (IHSG) tidak berpengaruh secara signifikan nilai aktiva bersih reksa dana syariah premier ETF JII. Sedangkan hasil pengujian hipotesis secara simultan menyatakan bahwa inflasi dan Indeks Harga Saham Gabungan (IHSG) berpengaruh secara signifikan nilai aktiva bersih reksa dana syariah premier ETF JII.

Pengaruh Dana Pihak Ketiga, Kecukupan Modal dan Likuiditas Terhadap Pembiayaan Mudharabah dengan Pembiayaan Bermasalah Sebagai Variabel Moderasi Pada Perbankan Syariah di Indonesia Tahun 2017–2021 Nabilah Nurhfidah; Fitri Sagantha
Journal of Islamic Accounting Competency Vol. 2 No. 2 (2022): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Penelitian ini bertujuan untuk menganalisis pengaruh dana pihak ketiga, kecukupan modal dan likuiditas terhadap pembiayaan mudharabah dengan pembiayaan bermasalah sebagai variabel moderasi pada perbankan syariah. Populasi dalam penelitian ini dilakukan pada perbankan syariah yang terdaftar di Otoritas Jasa Keuangan dalam bentuk Bank Umum Syariah. Teknik pengambilan sampel menggunakan Purposive Sampling sehingga sampel yang terpilih sebanyak 9 Bank Umum Syariah. Penelitian ini menggunakan metode asosiatif kuantitatif dengan teknik analisis data yang digunakan adalah regresi linear berganda dan moderated regression analysis (MRA). Alat analisis data menggunakan program eviews versi 10. Hasil penelitian secara parsial menunjukan bahwa dana pihak ketiga dan kecukupan modal berpengaruh terhadap pembiayaan mudharabah pada bank umum syariah, sedangkan likuiditas tidak berpengaruh terhadap pembiayaan mudharabah pada bank umum syariah. Hasil penelitian secara simultan menunjukan bahwa dana pihak ketiga, kecukupan modal dan likuiditas berpengaruh secara bersama-sama terhadap pembiayaan mudharabah pada bank umum syariah. Hasil pengujian MRA menunjukan bahwa pembiayaan bermasalah memoderasi dana pihak ketiga terhadap pembiayaan mudharabah dan pembiayaan bermasalah tidak memoderasi kecukupan modal dan likuiditas terhadap pembiayaan mudharabah pada bank umum syariah.

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