Article Per Year (5 Year)
p-Index From 2019 - 2024
1.503
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Istidlal: Jurnal Ekonomi dan Hukum Islam Al-Idarah : Jurnal Manajemen dan Bisnis Islam Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis
achmad achmad
Universitas Ibrahimy
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis

 1 
Analisis Perbandingan Dalam Menilai Tingkat Kesehatan Bank Dengan Menggunakan Metode CAMELS dan RGEC (Studi pada Bank Umum BUMN yang Terdaftar di BEI Periode 2017-2021) Achmad Achmad; Ahmad Faizul Muttaqin Anwar Musthofa
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2648

Abstract

Banks as intermediary institutions have a very important role in driving the Indonesian economy, especially state-owned banks which are state-owned banks, so banks must be managed carefully and need special supervision from the government. This study was conducted with the aim of finding out how the soundness of state-owned banks is using the CAMELS and RGEC methods, as well as the point of difference between the two methods. The type of research used is comparative descriptive with a quantitative approach. The data source used is secondary data. The data collection method in this research is library research and documentation study in the form of an annual report which is downloaded through the official website of the IDX (www.idx.co.id) and the official website of the company that is the subject of the research. From the results of this study, it can be seen that the assessment of the soundness level of state-owned commercial banks using the CAMELS and RGEC methods has different results. The results of the recapitulation of the Health Level Assessment of BUMN Commercial Banks based on the CAMELS Method in the last 5 years show that the health conditions of Banks BRI, BNI and Bank Mandiri are in a "Very Healthy" condition. Meanwhile, Bank BTN is in a “Healthy” condition. Meanwhile, the results of the recapitulation of the Health Level Assessment of BUMN Commercial Banks based on the RGEC Method in the last 5 years show that the health conditions of Bank BRI and Bank Mandiri are in a "Very Healthy" condition. Meanwhile, Bank BNI and BTN are in a "healthy" condition. The difference in the assessment results from the two methods is because the CAMELS method is more focused on the upside side of the business, while the RGEC method is not only focused on the upside side of the business, but also covers the downside side of the business. So that the RGEC method is considered a more comprehensive bank soundness assessment solution.
Analisis Prosedur Pemberian Pembiayaan di BMT NU Jawa Timur Cabang Asembagus Situbondo Berdasarkan Prinsip 5C dan 7P Amir Amir; Achmad Achmad; Nurul Faizin
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 1 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i1.2650

Abstract

Financial institutions, both in the form of banks and non-banks, conventional and sharia, have a very large role in the Indonesian economy. Through its role as an intermediary institution, financial institutions become institutions that mediate between parties who have excess funds and those who lack funds. Namely by collecting funds from a surplus society, then channeling it to a deficit society in the form of financing. As a business institution that relies on trust, every financial institution must be careful in managing or maintaining any funds entrusted/entrusted to it, including the BMT NU East Java Asembagus Branch. Among them is by maximally applying the 5C principles and 7P principles in providing financing.The research data obtained consisted of primary and secondary sources. Data is collected by observation, interview, and documentation methods. The validity was tested using the triangulation method, extending participation, and persistence in observation. Data were analyzed using the Miles and Huberman method.The conclusions obtained in this study, that the provision of financing at the East Java BMT NU Asembagus Branch was carried out through several stages of activity. Starting from filling out forms, interviews, fulfilling requirements, surveys, committee meetings, and implementing financing agreements. In providing this financing, the 5C principles have been fully implemented and some of the 7P principles have been implemented.
Penerapan Akuntabilitas Dan Transparansi Pengelolaan Alokasi Dana Desa Dalam Pembangunan Desa (Studi Kasus Desa Sabuntan Kecamatan Sapeken Kabupaten Sumenep) Bambang Sufiqri; Achmad Achmad
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 1 No. 2 (2023): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i2.3503

Abstract

Desa menjadi fokus utama pemerintah dalam meningkatkan pembangunan nasional. Desa dalam melaksanakan hak, kewenangan serta kewajibannya dalam mengelola kemampuan dan potensi yang dimiliki dituntut untuk melakukan secara akuntabilitas dan transparansi. Penelitian ini bertujuan untuk mengetahui bagaimana Penerapan Akuntabilitas Dan Transparansi Pengelolaan Alokasi Dana Desa Dalam Pembangunan Desa di Desa Sabuntan Kecamatan Sapeken Kabupaten Sumenep. Fokus penelitian ini pada penerapan akuntabilitas dan transparansi dalam pengelolaan Alokasi Dana Desa di Desa Sabuntan Kecamatan Sapeken Kabupaten Sumenep Metode penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif, Sumber data yang digunakan yaitu data primer yang diperoleh dengan wawancara langsung dan data sekunder diperoleh dari dokumen berkaitan. Teknik analisis data yang digunakan adalah analisis kualitatif dengan teknik triangulasi dalam menguji keabsahan data. Hasil penelitian ini menunjukkan bahwa dalam pengelolaan alokasi dana desa dalam pembangunan desa di Desa Sabuntan Secara Keseluruhan mulai dari akuntabilitas dan transparansi, belum cukup baik. Hal tersebut dibuktikan dalam pengelolaan alokasi dana desa, pemerintah kurang menerapkan prinsip akuntabilitas, yaitu dengan kurangnya melibatkan masyarakat dalam perencanaan pengalokasian dana desa (musyawarah desa). kemudian penerapan transparansi sesuai dengan pelaksanaan ketiga mekanisme tersebut, penerapan transparansi dalam pengelolaan alokasi dana desa di Desa Sabuntan dikatakan kurang baik, hal tersebut dikarnakan kurangnya pemerintah menerapkan prinsip transparansi yaitu dengan tidak sepenuhnya melibatkan masyarakat desa Sabuntan dalam pengelolaan dana desa dan kurangnya keterbukaan dalam pengelolaan dana desa tersebut.
Co-Authors Agung Budi Sulistiyo Ahmad Faizul Muttaqin Anwar Musthofa Ahmadi Ali, Misbahul Amir Amir Azzahrah Azzahrah Bambang Sufiqri Edi Mulyanto Himawan Pradipta Misnaini Nurul Faizin Siti Rohmah Whedy Prasetyo