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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN
Tedi Rochendi
Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Bisnis Swadharma
Economics, Econometrics & Finance

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ANALISIS DETEKSI POTENSI KESULITAN KEUANGAN PADA BANK MUAMALAT INDONESIA DENGAN LOGIT MODEL PERIODE 2008-2017 Tedi Rochendi
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 01 (2020): Remittance Juni 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Banking is an intermediary institution that has the main task of collecting funds from the community and channeling it back to the community in the form of loans / financing. In carrying out its duties as a financial services intermediary, Islamic banking must be more careful because one of the objectives of financial institutions, especially banks, is to support economic fundamentals from the threat of crisis and maintain stability. At the time of the 1998 economic crisis, Bank Muamalat, which was the first bank in Indonesia to implement sharia principles in its implementation, also did not avoid financial difficulties that could lead to bankruptcy. In the past few years, Bank Muamalat Indonesia (BMI) showed a decline in performance reflected in its financial performance. In 2014 and 2015, Net Performing Finance (NPF) BMI showed a fairly high level of 6.55% and 7.11%. This has exceeded the safe threshold of 5%. This study was conducted to analyze the prediction of financial difficulties in BMI with a logit model where the dependent variable is a categorical bank condition. The independent variable used is a CAEL ratio
PERHITUNGAN BEBAN DEPRESIASI AKTIVA TETAP MENGGUNAKAN METODE SALDO MENURUN GANDA PADA CV. SUMBER AGUNG Tedi Rochendi; Sugiyono Sugiyono
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 1, No 01 (2020): Remittance Juni 2020
Publisher : Institut Teknologi dan Bisnis Swadharma

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Abstract

Depreciation or depreciation is a process in which the cost of fixed assets becomes a cost over their useful life. Fixed assets will continue to be depreciated each period until their useful life ends. An estimate of the life of the asset is required to assess the useful life of the asset. The estimation of the life of the fixed assets is very important because it relates to the depreciation expense of the fixed assets which will be followed up when the useful life of the assets ends, whether to be sold back or written off and other actions. In the company's operational activities, the process of acquiring fixed assets certainly requires certain considerations because errors in choosing how to acquire fixed assets will affect the company's operational activities, especially in terms of funds. For that we need a proper planning, regarding what policies need to be taken to acquire fixed assets. CV. Sumber Agung is an outsourcing company that provides workers who are knowledgeable and experienced in the construction aspect and others who are supported by professional staff. In the classification of assets in accordance with proper theory and function, CV. Sumber Agung uses the depreciation method or multiple declining balance depreciation to calculate the depreciation of its fixed assets. The choice of the method of depreciation or depreciation is because the goods they have are varied
Co-Authors Sugiyono Sugiyono