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Octisari, Sully Kemala
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CASA, NIM, dan Profitabilitas Perbankan di Indonesia Nibras Anny Khabibah; Sully Kemala Octisari; Agustina Prativi Nugraheni
Jurnal Aplikasi Akuntansi Vol 5 No 1 (2020): Jurnal Aplikasi Akuntansi, Oktober 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v5i1.90

Abstract

ABSTRACT This study aims to increase the role of CASA and NIM in improving the profitability of banks in Indonesia. This research was motivated by various CASA improvement strategies undertaken by banks to maximize profits, as well as OJK policies to support NIM to improve the efficiency and competitiveness of Indonesian banks. On the other hand, this research is also supported by the limited research that analyzes the relationship of CASA with banking profitability. The hypothesis in this study discusses using multiple linear regression. BEI in 2016-2018, this study proves that CASA and NIM are proven to increase bank profitability. These results prove that the proportion of CASA owned by banks can reduce the cost of funds resulting in increased profitability. This study also proves the ability of banks to generate profits from interest can support increased bank profitability. Additional analysis shows that CASA can increase NIM. Furthermore, NIM has also been proven to mediate CASA's relationship with banking profitability. Keywords: CASA, NIM, profitability, banking ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi peran CASA dan NIM pada peningkatan profitabilitas perbankan di Indonesia. Penelitian ini dimotivasi oleh berbagai strategi peningkatan CASA yang dilakukan perbankan untuk memaksimalkan profit, serta kebijakan OJK untuk menekan NIM guna meningkatkan efisiensi dan daya saing perbankan Indonesia. Di sisi lain, penelitian ini juga didorong oleh masih terbatasnya penelitian yang menganalisis hubungan CASA dengan profitabilitas perbankan. Hipotesis dalam penelitian ini diuji dengan menggunakan regresi linier berganda. Dengan melakukan pengamatan pada perbankan yang menerbitkan sahamnya di BEI pada tahun 2016-2018, penelitian ini menunjukkan bahwa CASA dan NIM terbukti meningkatkan profitabilitas perbankan. Hasil ini membuktikan bahwa proporsi CASA yang dimiliki perbankan dapat menurunkan biaya dana sehingga terjadi kenaikan profitabilitas. Penelitian ini juga membuktikan bahwa kemampuan perbankan dalam menghasilkan laba dari bunga dapat mendorong kenaikan profitabilitas perbankan. Analisis tambahan menunjukkan bahwa CASA dapat meningkatkan NIM. Selanjutnya, NIM juga terbukti memediasi hubungan CASA dengan profitabilitas perbankan. Kata kunci: CASA, NIM, profitabilitas, perbankan
Akuntabilitas Masjid Berdasarkan Isak 35 di Wilayah Kecamatan Kedungbanteng, Kabupaten Banyumas Sully Kemala Octisari; Tjahjani Murdijaningsih; Haina Idam Suworo
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 3 (2021): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i3.1648

Abstract

The purpose of this study was to determine the accountability and suitability of the financial reporting of mosques institutions in the Kedungbanteng sub-district with ISAK 35. This study  used 14 samples  of mosques in the Kedungbanteng sub-district. The method used in this research is descriptive qualitative method. The results of this study indicate that the Takmir (management) of the mosque in the Keungbanteng sub-district has managed the mosque’s finances accountably according to predermined criteria. Record keeping is done well even though it is still simple. Regarding the Interpretation of Financial Accounting Standards (ISAK) 35 mosque administrators have not kept records based on the standards issued by the Indonesian Institute of Accountants (IAI). The standard has not been applied because it is admittedly unheard of and introduced to mosque administrators.
Tingkat Manajemen Laba pada Perusahaan Agribisnis dengan Aset Biologis di Wilayah Asia Setelah Konvergensi IFRS Sully Kemala Octisari
E-Jurnal Akuntansi Vol 30 No 5 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i05.p05

Abstract

The method of measuring biological assets is considered to provoke earnings management practices in agribusiness companies, especially in companies that have adopted IFRS in full. This study aims to examine whether agribusiness companies that have adopted IFRS in full will have a higher level of earnings management when compared to other industries. The sample of this study was taken from agribusiness companies in several Asian countries that are still in the IFRS convergence process. The research hypothesis was analyzed by independent t test to test the level of earnings management in the period before and after the convergence of IFRS. The results showed that agribusiness companies in the Asian region had higher average earnings management in the period after the IFRS convergence, when compared to before the IFRS convergence. Keywords: Biological Asset; IFRS; Fair Value; Earning Management.
Pendekatan Regresi Logistik Pada Perataan Laba Sully Kemala Octisari; Minadi Wijaya; Aisyah Ayu Baroroh
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12, No 1 (2021): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v12i1.236

Abstract

Earnings management is one of the management actions for engineering company performance. The act of engineering profit can be said to be legal by some parties. There are many ways to do earnings management, one of which is income smoothing. This researcher aims to analyze the profitability of income smoothing in the metal industry and the like in 2011-2018. In this study using logistic regression using a dummy. The results of this study indicate that profitability and firm size do not have a significant effect on income smoothing, while financial leverage has a significant effect on income smoothing. The implication of this research is that 1) the company's efforts to attract investors do not have to focus only on profitability and company size 2) the company must pay attention to the ratio between the company's liabilities and the company's assets.
Pengaruh Struktur Modal, Pertumbuhan Laba, dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2017-2020 Tri Yuli Astuti; Sully Kemala Octisari; Ginanjar Adi Nugraha
Majalah Imiah Manajemen & Bisnis Vol 19 No 1 (2022): Majalah Ilmiah Manajemen & Bisnis (MIMB)
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55303/mimb.v19i1.146

Abstract

This study aims to determine the effect of capital structure, earnings growth, and audit committee on earnings quality in consumer goods industrial companies listed on the Indonesian stock exchange in 2017-2020. The population used in this study is the consumer goods industrial companies listed on the BEI as many as 52 companies. The sampling technique in this study used a purposive sampling technique which obtained 26 consumer goods industrial companies listed on the IDX in 2017-2020. The analytical method used is panel data regression with the help of STATA statistics. The results of the analysis show that capital structure and profit growth have a significant positive effect on earnings quality in consumer goods industrial companies listed on the IDX in 2017-2020. However, the audit committee has no significant negative effect on earnings quality in consumer goods industrial companies listed on the IDX in 2017-2020.
Ilmu Manajemen sebagai Bekal untuk Mendirikan Bisnis Mandiri yang Sukses bagi Pemilik Usaha Kecil di Kecamatan Wangon Kabupaten Banyumas Isnaeni Rokhayati; Agus Prabawa; Sully Kemala Octisari; Tri Esti Masita; Mayla Surveyandini
Jurnal Abdi Masyarakat Indonesia Vol 2 No 4 (2022): JAMSI - Juli 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.389

Abstract

Pengabdian kepada massyarakat ini dilakukan untuk memberikan pemahaman dan penerapan Ilmu manajemen dalam pengelolaan usaha kecil. Ilmu manajemen merupakan sebuah ilmu yang sangat penting untuk diterapkan dalam pengelolaan organisasi, pengelolaan kegiatan usaha dan pengelolaan ekonomi rumah tangga. Untuk itu dirasa sangat perlu memberikan pengetahuan dan ketrampilan bagi masyarakat tentang ilmu ekonomi khususnya ilmu manajemen. Kegiatan penyuluhan akan dilakukan dengan sasaran ibi-ibu PKK yang ada di Desa Wangon Kecamatan Wangon Kabupten Banyumas, dengan harapan mereka mampu dan bisa mengelola kegiatan usahanya dengan melakukan serta menerapkan ilmu manajemen dengan baik. Tujuan penyuluhan tentang ilmu ekonomi adalah bahwa mereka mampu menata kegiatan mereka dan mendapatkan peningkatan kesejahteraan secara menyeluruh. Pengabdian masyarakat ini dilakukan menggunakan metode ceramah dengan memberikan pemaparan matei untuk memberikan pemahaman tentang ilmu manajemen yang dapat digunakan sebagai dasar dalam mendirikan bisnis yang sukses. Serta melakukan aplikasi dari ilmu manajmeen dalam pengelolaan usaha kecil. Hasil pelaksanaan pengabdian masyarakat memberikan dasar pengetahuan bagi semua kalangan masyarakat umumnya dan khususnya ibu- ibu PKK di Desa Wangon Kecamatan Wangon Kabupaten Banyumas kan lebih mengerti dan memahami tentang ilmu manajemen, dan dapat menerapkan dalam pengelolaan usah kecil masyarakat.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SAK EMKM PADA USAHA KECIL, MIKRO DAN MENENGAH DI KABUPATEN BANYUMAS Sully Kemala Octisari; Tjahjani Murdijaningsih
Majalah Imiah Manajemen & Bisnis Vol 16 No 1 (2019): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.606 KB)

Abstract

Micro, Small and Medium Enterprises (SMMEs) are people's business activities which are currently the backbone of the Indonesian economy. To simplify the process of preparing MSME financial reports, currently a special Financial Standard for SMMEs has been formalized which is named the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This study aims to examine what factors influence the implementation of SAK EMKM in Banyumas Regency. These factors include the provision of information and outreach, educational background, level of education, length of business and size of business. The study was conducted by distributing questionnaires with 62 questionnaires that can be used for research. Data were tested using Multiple Regression Analysis. The test results show that partially, the owner's education level has an effect on the implementation of SAK EMKM, the provision of information and outreach has a significant and positive effect on the implementation of SAK EMKM, while the understanding of information technology and business age does not have a significant effect on the implementation of SAK EMKM in SMMEs in the district. Banyumas.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA BISNIS BANK UMUM SYARIAH (BUS) DI INDONESIA Taat Khasan; Minadi WIjaya; Sully Kemala Octisari
Majalah Imiah Manajemen & Bisnis Vol 16 No 1 (2019): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.644 KB)

Abstract

This study In order to survive, companies must quickly change its strategy labor-based business towards knowledge based business, so that the main characteristics of the company because a science-based company. One approach used in the assessment is the measurement of knowledge assets (knowledge assets) is Intellectual Capital.. This research tested the effecetof three components of VAIC™ (Value Added Intellectual Coefficient): VAHU (Value Added Capital Employeed), VACA (Value Added Human Capital), and STVA (Sructure Capital Value Added) to the sharia banking bussines performance (profit sharing ratio). Data obtained from the nine sharia commercial bank in Indonesia during the four-year period from 2014 to 2017. The number of samples used were 36 financial annual reports . The study's findings indicate value added capital employed (VACA) have significant impact, while value added human capital (VAHU) and stuctural capital value added (STVA) not having significant impact about the sharia banking bussines performance in Indonesia.
Analysis Of Factors Affecting Understanding Of MSMEs In The Preparation Of Financial Statements Based On SAK-EMKM On MSMEs In Banyumas District: Analisis Faktor-Faktor yang Mempengaruhi Pemahaman Pelaku UMKM dalam Penyusunan Laporan Keuangan Berdasarkan SAK-EMKM di Kecamatan Banyumas Sully Kemala Octisari; Yuniar Dwi Indria Astuti; Ginanjar Adi Nugraha
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.133

Abstract

This study aims to determine and analyze the effect of providing information and socialization, level of education, age of business, and business size on the understanding of SMEs in preparing financial reports based on SAK-EMKM, because MSME actors in Banyumas District have not carried out financial bookkeeping according to SAK-EMKM. This type of research uses quantitative research. There are 2 ways to collect data in this research, a questionnaire study and a literature study. Respondents in this study were Micro Business actors in Banyumas District. This study uses purposive sampling technique as a sampling method. The population of this study found 70 micro businesses and the sample in this study found 67 micro businesses. The analytical technique used in this study is multiple linear regression analysis with the help of SPSS software. The results in this study indicate that the simultaneous provision of information and socialization, education level, business age, and business size have a significant positive effect on the understanding of SMEs in preparing financial reports based on SAK-EMKM. Based on the partial study, it showed that the provision of information and socialization as well as the age of the business had a significant positive effect, while the level of education and business size did not have a significant positive effect on the understanding of MSMEs in compiling financial reports based on SAK-EMKM. The implication of the research results is to present training modules and practices that are carried out for MSME entrepreneurs.
Faktor-faktor yang Mempengaruhi Financial Distress pada Perusahaan Pertambangan yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2019 Sully Kemala Octisari; Retno Asih; Tunggul Priyatama
Majalah Imiah Manajemen & Bisnis Vol 19 No 2 (2022): Majalah Ilmiah Manajemen & Bisnis (MIMB)
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55303/mimb.v19i2.155

Abstract

This study aims to examine the effect of liquidity, leverage, operating capacity, and firm size on financial distress. The population in this study were 43 mining companies listed on the Indonesia Stock Exchange for the period 2016-2019. By using purposive sampling, a sample of 12 companies was obtained with a research period of 4 years, resulting in 48 data. The data in this study are secondary data in the form of annual financial reports. The method of analysis in this study is panel data regression analysis using Eviews 9 software. The results of the partial significance test show that liquidity, leverage and firm size have a significant positive effect on financial distress, while the operating capacity variable has a significant negative effect on financial distress.
Co-Authors Ady Achady Agus Prabawa Agustina Prativi Nugraheni Aisyah Ayu Baroroh Ginanjar Adi Nugraha Haina Idam Suworo Isnaeni Rokhayati Isnaeni Rokhayati Minadi WIjaya Minadi Wijaya Murdijaningsih, Tjahjani Nibras Anny Khabibah Nirmala Nirmala Nugraha, Ginanjar Adi Retno Asih Surveyandini, Mayla Taat Khasan Tri Esti Masita Tri Yuli Astuti Tunggul Priyatama Yuniar Dwi Indria Astuti