Claim Missing Document
Check
Articles

Found 7 Documents
Search

Pengaruh Kecukupan Modal dan Risiko Kredit Terhadap Likuiditas Pada Bank Umum Syariah Yang Terdaftar di Bank Indonesia Gautama, Budhi Pamungkas; Annisa, Rizka; Waspada, Ikaputera
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 6, No 2 (2018): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2018
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v6i2.15908

Abstract

AbstractThis research is based on the increasing number of liquidity of Islamic General Bank which is registered in Bank of Indonesia. The aim of this research is to find out the image of capital adequacy by using CAR indicator, credit risk by using NPF indicator and examine the impact of capital adequacy and credit risk towards the liquidity of islamic general bank which is registered in Bank of Indonesia. The research method used in this research is descriptive and verification method. This research used capital adequacy secondary data, credit risk and liquidity which are based on the financial statements from each bank which have been managed in 2012-2016 period. The analysis technique for this research was by using classical assumption test, regression analysis panel data and hypothesis test. This study used purposive sampling in islamic general bank registered in Bank of Indonesia in 2012-2016 period. This research was done by panel data analysis that was assisted by an application named Eview 8. Based on regression significance test, the capital adequacy and credit risk have influenced the liquidity itself. Based on the regression coefficient test, the capital adequacy gave significant positive effect to the liquidity, while the credit risk gave significant negative effect to liquidity. Keywords. capital adequacy; credit risk; liquidity   AbstrakPenelitian ini dilatarbelakangi oleh meningkatnya likuiditas pada Bank Umum Syariah yang terdaftar di Bank Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui gambaran kecukupan modal dengan menggunakan indikator CAR, risiko kredit dengan menggunakan indikator NPF dan likuiditas dengan menggunakan indikator FDR serta menguji pengaruh kecukupan modal dan risiko kredit terhadap likuiditas pada bank umum syariah yang terdaftar di Bank Indonesia. Metode penelitian yang dilakukan dalam penelitian ini yaitu dengan menggunakan metode deskriptif dan verifikatif. Data yang digunakan dalam penelitian ini adalah data sekunder kecukupan modal, risiko kredit dan likuiditas yang bersumber dari laporan keuangan dari masing-masing bank yang sudah diolah periode 2012-2016. Teknik analisis yang dilakukan dalam penelitian ini dengan menggunakan uji asumsi klasik, analisis regresi data panel dan uji hipotesis. Penelitian ini menggunakan teknik penelitian dengan cara purposive samplingpada bank umum syariah yang terdaftar di Bank Indonesia periode 2012-2016. Penelitian ini dilakukan menggunakan analisis data paneldengan dibantu oleh aplikasi Eviews 8. Berdasarkan uji keberartian regresi, kecukupan modal dan risiko kredit berpengaruh terhadap likuiditas. Berdasarkan uji koefisien regresi, kecukupan modal berpengaruh positif signifikan terhadap likuiditas, sedangkan risiko kredit berpengaruh negatif signifikan terhadap likuiditas. Kata kunci. kecukupan modal; risiko kredit; likuiditas
ANALISIS PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON ASSETS (ROA) TERHADAP PRICE TO BOOK VALUE (PBV), DENGAN DIVIDEND PAYOUT RATIO SEBAGAI VARIABEL INTERVENING Annisa, Rizka; Chabachib, Mochammad
Diponegoro Journal of Management Volume 6, Nomor 1, Tahun 2017
Publisher : Faculty of Economics and Business Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.381 KB)

Abstract

Price to book value is one of the variables used by investors to make investment decisions. Judging from the information value of book value per year and also the ratio of the previous year in the independent variable so that investors can determine the pace of further investment. This study aimed to analyze the influence of Current Ratio, Debt to Equity Ratio, Return on Assets to Price to Book Value by using the Dividend Payout Ratio as an intervening variable in the manufacturing industry sector companies listed on the Stock Exchange 2011-2014 period. This study uses 24 manufacturing companies listed in Indonesia Stock Exchange (BEI) during the period 2011-2014 as the sample. Determination of the samples was done by purposive sampling method. The analysis technique used is regression analysis and path analysis. Furthermore, Sobel test is used to test the strength in the interest of the indirect effect of independent variables on the dependent variable by an intervening variable. The results showed that CR has negative effect and not significant on PBV, while DER has significant positive effect on PBV. ROA has significant positive  effect on PBV and DPR has significant positive effect on the DER. Furthermore, Sobel test results show that DPR cannot mediate the effect of CR on PBV and also DPR cannot mediate the effect of DER on PBV while DPR can mediate the effect of ROA on PBV.
DAMPAK PENGGUNAAN METODE TUTOR SEBAYA TERHADAP KUALITAS BELAJAR SISWA PADA PEMBELAJARAN TARI DI SMP NEGERI 17 PADANG Annisa, Rizka; Indrayuda, Indrayuda
SENDRATASIK UNP Vol 8, No 2 (2019): Seri A Desember 2019
Publisher : FBS Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jsu.v8i2.106641

Abstract

Abstract This study aims to describe the impact of the use of peer tutor method toward the quality of the students learning in dance learning at class VIII.5 in SMP Negeri 17 Padang. This type of study was a qualitative with using descriptive method. The object in this study was the students of class VIII.5 in SMP Negeri 17 Padang that totaling 30 students with material on applying floor patterns to dance moves. The main instrument in this study was the researcher and it was assisted by using supporting instruments such as observation sheets, notebooks, and camera. These types of data used primary data and secondary data. Techniques of data collection were carried out by doing observation, interview, literature study and documentation. Data was analyzed with some steps, namely collecting, reducting; displaying; and verificating data. The result shows that the use of the peer tutor method in dance learning at class VIII. 5 is well done. The result is achieved by the students from the daily test scores that 96% of the students have completed in learning material about the application of the floor pattern to dance moves. This proves that the impact of the use of peer tutor method can improve the quality of the student learning in dance learning in SMP Negeri 17 Padang. Although there are problems in learning to practice the dance moves, the teacher who teaches still has a solution for the students so that the quality of the student learning still improves good results. Keywords: Peer Tutor Method, Learning Quality, and Dance Learning.
PENERAPAN PENURUNAN NILAI INSTRUMEN KEUANGAN BERDASARKAN PSAK 50 DAN 55 (REVISI 2006) DAN PERUBAHAN YANG HARUS DILAKUKAN PERUSAHAAN Rizka Annisa
Bina Ekonomi Vol. 15 No. 1 (2011)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.925 KB) | DOI: 10.26593/be.v15i1.832.%p

Abstract

Convergence between US GAAP and IFRS certainly affect to accounting standard that occur now in Indonesia.  Indonesia is harmonizing with  IFRS and  revising  several  standards  so that  it will comply with  International Standard. One of the standard that being revised is PSAK 50 (Presentation and Disclosure of Financial Instrument) and PSAK 55 (Recognition and Measurement of Financial Instrument). Along with harmonization and applying fair value accounting, financial instrument need  to be assessed  to their market  value if there  is descent of the value,  the financial  instrument need to be  impaired. With applying PSAK 50 and 55 (revision 2006), the impairment process should be supported by reliable, documented data, and need another data to prove that the value of financial instrument is descent. Company has to prepare themself to face the changes that happened, which is changes in information system, organization, technology and human resource.  In addition, company should understand overall of PSAK 50 and PSAK 55, because there is a lot of detailed rules in this revision.
HUBUNGAN UPAYA KESEHATAN SEKOLAH DENGAN PERILAKU HIDUP BERSIH DAN SEHAT PADA SISWA KELAS IV, V, VI SDN 043936 MERK SITUNGALING TAHUN 2018 Rizka Annisa; Herlina J. EL-Matury; Elmina Tampubolon
Jurnal Penelitian Kesmasy Vol 1 No 1 (2018): Jurnal Penelitian Kesmasy
Publisher : Fakultas Kesehatan Masyarakat Institut Kesehatan Deli Husada Delitua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36656/jpksy.v1i1.778

Abstract

Ginting, Elisabet. Relationship between School Health Business (UKS) and Clean and Healthy Living Behavior (PHBS) for IV, V, VI class students from SDN 0 3936 Brand Situngaling. Thesis of the Department of Public Health, Faculty of Public Health, Deli Husada Deli Tua Health Institute (Supervision Ns. Nurmala Sari, SST, M.Kes) The method used is the analytical correlation with a transversal approach. The population of this study consisted of grade IV, V, V1 students in SDN 043936, for a total of 56 students sampled by simple random sampling technique. The independent variables in this study were the role of School Health Companies (UKS) and the dependent variable was the application of Clean and Healthy Living Behavior (PHBS) in grades IV, V, VI. Data collection via questionnaire. Data processing by editing, coding, scoring and tabulation with the Spearman Rank statistical test. The results of this study indicate that 56 respondents who performed well in the UK were 56 respondents (26.8%), while nearly half of the PHBS respondents were up to 15 respondents (6.9%). Sperman Rank test results obtained pylt; 0.05, p = 0.013, so H1 was accepted. The conclusion of this study is that there is a relationship between the role of the School Health Unit (UKS) and the implementation of clean and healthy behavior (PHBS) in students of grades IV, V, VI. Schools are expected to suggest that schools can increase UKS activities to raise student awareness of the importance of PHBS.
FAKTOR-FAKTOR YANG TERKAIT DENGAN PENGENDALIAN SISTEM MANAJEMEN INFORMASI DAN ADMINISTRASI TERPADU DI RSUD SIDIKALANG TAHUN 2019 Rizka Annisa; Diana Sinulingga; Elisabeth Dame Manalu
Jurnal Penelitian Kesmasy Vol 2 No 1 (2019): Jurnal Penelitian Kesmasy
Publisher : Fakultas Kesehatan Masyarakat Institut Kesehatan Deli Husada Delitua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36656/jpksy.v2i1.779

Abstract

This study aims to analyze related factors based on technology, human, organizational, and benefit variables with the Inhibitors of Management Information Systems and Integrated Administration Management at Sidikalang Hospital in 2021. The population of this study were Sidikalang Hospital officers in the outpatient, inpatient, Medical records, and SIMRS officers as many as 35 respondents. The method used in this study was analyzed by means of the Chi-Square correlation test. The results of the research on the technology variable showed that the majority said it was good as many as 32 people (91.4%). For the human factor, the majority stated that it was good as many as 27 people (77.1%). For organizational factors, the majority said it was good as many as 24 people (68.6%). the majority of the benefit factors stated that they were good as many as 20 people (57.1%). So it can be concluded that there is a relationship between technological factors, human factors, organizational factors and benefit factors with the Inhibitors of Integrated Management Information Systems and Administration Management at Sidikalang Hospital in 2021.
Pengaruh Tabungan Mudharabah Dan Deposito Mudharabah Terhadap Pembiayaan Mudharabah Rizka Annisa; Ahmad Kholil; Ermyna Seri
Jurnal Bilal: Bisnis Ekonomi Halal Vol. 2 No. 1 (2021): Edisi Juni 2021
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.209 KB)

Abstract

This research aims to determine the effect of mudaraba savings and mudaraba deposits on mudaraba financing at PT Bank Sumut Branch Syariah Medan period January 2015-December 2019 partially and simultaneously. The samples in this study were 60. This study uesd a balance sheet and monthly income statement as secondary data obtained from PT Bank Sumut Branch Syariah Medan. The method that used for testing this study are descrptive statistic, multiple linear regression analyse, simultant test (F test), determination test, and partial test (t test) with a significance level 5 percent (α = 0,05) and data is processed by using software SPSS 24. Based on partial test ini this study showed that the mudaraba savings positive and has no significant effect with a significance level 0,196, whereas mudaraba deposits positive and has significant effect with significance level 0,000. Simultaneously, mudaraba savings and deposits savings significantly influence mudaraba financing with a significance level 0,000. Penelitian ini bertujuan untuk mengetahui pengaruh tabungan mudharabah dan deposito mudharabah terhadap pembiayaan mudharabah pada PT Bank Sumut Cabang Syariah Medan periode Januari 2015-Desember 2019 secara parsial dan simultan. Sampel dalam penelitian ini sebanyak 60. Penelitian ini menggunakan neraca dan laporan laba rugi bulanan sebagai data sekunder yang diperoleh dari PT Bank Sumut Cabang Syariah Medan. Metode yang digunakan dalam penelitian ini adalah statistik deskriptif, analisis regresi linier berganda, uji simultan (F), uji determinasi, dan uji parsial (t) dengan tingkat signifikan sebesar 5 persen (α = 0,05) yang diolah dengan bantuan software SPSS 24. Berdasarkan uji parsial hasil penelitian ini menunjukkan bahwa tabungan mudharabah berpengaruh positif dan tidak signifikan dengan tingkat signifikansi sebesar 0,196, sedangkan deposito mudharabah berpengaruh positif dan signifikan dengan tingkat signifikansi 0,000. Secara simultan tabungan mudharabah, deposito mudharabah berpengaruh signifikan terhadap pembiayaan mudharabah dengan tingkat signifikansi sebesar 0,000.