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Determinan Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Bank Umum Syariah Maudi, Aida; Amrizal, Amrizal; Pribadi, Rizky Maulana; Cusyana, Silvi Reni
Jurnal Akuntansi dan Governance Vol 1, No 1 (2020): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.1.14-23

Abstract

This research is to empirically examine the effect of corporate social responsibility (CSR), good corporate governance (GCG), and zakat on profitability with company size being a moderating variable. The sample was selected utilizing a purposive sampling technique using 35 samples obtained from the Sharia Commercial Bank financial statements for the 2012-2018 periods. These results prove that CSR and zakat also have a significant effect on profitability, besides CSR cannot affect profitability. Company size can moderate the relationship between CSR and GCG with profitability, While the size of the company weakens the relationship of zakat with profitability.
Menumbuhkan Jiwa Kewirausahaan Berbasis Home Industry Dalam Upaya Meningkatkan Pendapatan Rumah Tangga di Kelurahan Krukut, Kota Depok Budiasih, Yanti; Asriyal, Asriyal; Cusyana, Silvi Reni
Intervensi Komunitas Vol 1 No 1 (2019)
Publisher : ITB Ahmad Dahlan Jakarta

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

Abstract

Tidak sedikit orang yang kini memilih jalan untuk berwirausaha daripada bekerja kantoran atau menjadi karyawan/pegawai disuatu perusahaan atau instansi. Untuk menjadi sukses melalui kewirausahaan tidak hanya membutuhkan modal yang besar akan tetapi diperlukan juga mental yang kuat dan perjuangan yang tidak mudah. Melalui kegiatan pelatihan/workshop kewirausahaan inilah diharapkan dapat menumbuhkan jiwa enterpreneur yang mandiri. Melalui penyuluhan dan workshop/ pelatihan ini dapat menumbuhkan jiwa kewirausahaan berbasis home industry dilingkungan masyarakat sekitar kelurahan Krukut Kota Depok sehingga diharapkan dapat mengatasi kesulitan dalam potensi peningkatan pendapatan rumah tangga. Hasil pelaksanaan kegiatan pengabdian masyarakat secara keseluruhan dapat dilihat berdasarkan beberapa komponen. Pertama, Target peserta pelatihan atau khalayak sasaran sebanyak 25 orang yang merupakan warga RT RW Kelurahan Krukut. Dalam pelaksanaannya kegiatan ini diikuti oleh 20 orang serta bekerjasama dengan Tim Omah Bio. Kedua, ketercapaian tujuan pelatihan dapat dinilai cukup baik. Dalam kurun waktu tiga bulan sebanyak 6 orang (%) telah berusaha menyusun bisnis plan serta laporan keuangan sederhana.
Pengaruh Capital Adequacy Ratio, Kepemilikan Asing dan Non Performing Loan terhadap Manajemen Laba Bank Kibtiah, Maryani; Cusyana, Silvi Reni
Indonesian Journal of Economics Application Vol 2 No 1 (2020)
Publisher : STIE Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/ijea.v2i1.370

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Foreign Ownership, and Non-Performing Loans (NPL) Against Earnings Management using quantitative methods. This research is causal associative by examining the causal relationship between CAR, Foreign Ownership, and NPL variables on Earnings Management. Samples of 15 banking sector companies were taken by purposive sampling technique and tested using multiple regression analysis techniques with the application of SPSS version 20. The results of the study showed that there was a significant effect of CAR, Foreign Ownership, and NPL on earnings management by 55.5%. The t-test results partially showed one variable that had a considerable influence, namely NPL, with a value of sig, 0,000 <0.05. CAR and Foreign Ownership have an impact but not significantly to Earnings Management that is 0.385> 0.05 and 0.875> 0.05. Besides, the value of sig, 0,000 <0.05, which means there is a significant influence simultaneously (together) between CAR, Foreign Ownership, and NPL on Profit Management.
PENGARUH ALOKASI DANA DESA TERHADAP PEREKONOMIAN MASYARAKAT DESA KABUPATEN MUSI BANYUASIN PROPINSI SUMATERA SELATAN Agustina, Yumniati; Cusyana, Silvi Reni
Ekonomi & Bisnis Vol 17 No 1 (2018): JURNAL EKONOMI BISNIS VOL. 17 NO.1 JUNI 2018
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v17i1.1151

Abstract

Law No. 6 of 2014 explains that the Village Fund Allocation is a part of the balancing funds received by the kabupaten / kota in APBD after deducting the special allocation fund. The objectives of ADD / K are listed in MUBA REVOCATION No.15 of 2013, No. 4 of 2014 and PERMENDESA No.21 of 2015 concluded that village funds are prioritized to improve the economy of rural communities and target the use of ADD / K, including: salary / allowances, honoraria Village Management Team and Activity Implementation Team, village operational expenditure, community productive economic empowerment and physical development expenditure. This research analyzes the influence of each target of village fund allocation to the economics of the village community of MUBA Regency and the influence of the joint. Using path analysis Technique, research object 240 villages. The village economy is proxied in per capita income by the number of villagers in 2013 and 2014.  The results showed that: the target variable for the use of the village fund allocation for honorarium TPKD and TPK have constant data, thus omitted from the relationship model; salary / benefit financing has significant effect of 29.24%; village operational costs have a significant effect of -3.35%; community productive economic empowerment expenditure has no significant effect because there is a close correlation between this variable with physical development expenditure, so it can be represented by physical construction expenditure which have significant effect of 65,01%; the shared use of allocation of village funds has a significant effect of 68.3%.