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All Journal Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA)
Martika, Lia Dwi
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Economics, Econometrics & Finance Social Sciences

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PENGARUH RISIKO PEMBIAYAAN DAN PROPORSI PEMBIAYAAN NON INVESTASI TERHADAP PROFIT DISTRIBUTION MANAGEMENT PERBANKAN SYARIAH Martika, Lia Dwi
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 2 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i2.935

Abstract

ABSTRACTIslamic banks should be able to maintain the confidence of depositors to keep their funds in Islamic banks. One effort to do that is through the profit distribution management as well as possible so that depositors in Islamic banks keep their money in the bank. Profit Distribution Management (PDM) is an activity performed managers to manage the distribution of profits to fulfill responsibility of profit sharing Islamic banks to their depositors. The purpose of this research to analyze the influence of Risk Financing and Non Investment Financing Proportion toward Profit Distribution Management. This research was conducted in Islamic banks exist in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC). The sampling technique used was purposive sampling. Analysis of the data used is descriptive quantitative method and statistical analysis used panel data multiple regression with Eviews program. The test results showed risk financing significantly positive influence the profit distribution management. The results of hypothesis testing also found that the proportion of non-investment financing no significant effect on the profit distribution management in Islamic banks in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC).Keywords        :           Risk Financing, Non Investment Financing Proportion, Profit Distribution Management, Islamic banks in Indonesia, Malaysia and GCC.
KESIAPAN KERJA MAHASISWA PROGRAM STUDI AKUNTANSI DALAM MENGHADAPI MASYARAKAT EKONOMI ASEAN (MEA) Nurhayati, Enung; Martika, Lia Dwi
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.1697

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi etika, kompetensi pengetahuan, kompetensi kemampuan, kompetensi hubungan dan kompetensi analisis terhadap kesiapan kerja mahasiswa akuntansi baik secara simultan maupun secara parsial.  Populasi dalam penelitian ini adalah mahasiswa aktif program studi akuntansi Fakultas Ekonomi Universitas Kuningan pada tahun 2017. Teknik pengambilan sampel dengan teknik purposive, yaitu mahasiswa aktif program studi akuntansi Fakultas Ekonomi tingkat 3 dan 4. Analisis data menggunakan analisis regresi dilakukan dengan metode analisis regresi berganda.  Hasil penelitian ini menunjukkan bahwa kompetensi etika, kompetensi pengetahuan, kompetensi kemampuan, kompetensi hubungan, dan kompetensi analisis berpengaruh baik secara simultan maupun parsial terhadap kesiapan kerja mahasiswa dalam menghadapi masyarakat ekonomi ASEAN. Kata kunci: Kompetensi etika, kompetensi pengetahuan, kompetensi kemampuan, kompetensi hubungan, kompetensi analisis, dan kesiapan kerja mahasiswa akuntansi
Analisis Perbandingan Penghimpunan Dana Pihak Ketiga Pada Perbankan Syariah Sebelum Dan Sesudah Penerapan Kebijakan Office Chanelling Martika, Lia Dwi; Rahmawati, Teti
Jurnal Riset Keuangan Dan Akuntansi Vol 1, No 02 (2015): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v1i02.2389

Abstract

Pelatihan Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Penjualan Untuk Penetapan Harga Jual Produk Martika, Lia Dwi; Puspasari, Oktaviani Rita; Syarifudin, Syahrul
Empowerment : Jurnal Pengabdian Masyarakat Vol 5, No 01 (2022): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v5i01.5113

Abstract

 The calculation and drafting of cost of goods is an important matter. So that the business owner does not experience a loss, the selling price of an item cannot be determined arbitrarily. Many business owners do not know how to determine the selling price because they do not know the concept of calculating the cost of goods sold (COGS) for the resulting products. Cost of Goods Sold (COGS) is the amount of expenditure and expenses that are allowed, either directly or indirectly, to produce goods or services in the conditions and places where the consumer can sell or use the goods. So there are important benefits that business owners must realize that the Cost of Goods Sold (HPP) must be recorded and calculated properly, so that the selling price is correct. The method used was short training and mentoring which was carried out with individual and classical approaches. The results of this service are expected to provide knowledge and insight for business owners so that they can use financial information carefully for decision making and be able to apply bookkeeping in good business management.Keywords: Full Costing, Cost of Goods Sold, Selling Price
Co-Authors Abd. Rasyid Syamsuri Enung Nurhayati, Enung Oktaviani Rita Puspasari Syarifudin, Syahrul