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PENGARUH FINANCING TO DEPOSIT RATIO (FDR), NON PERFORMING FINANCING (NPF) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP PROFITABILITAS PADA BRI SYARIAH PERIODE 2011-2018 Gledis Angrayni Mustari; Efriyanto Iyan; Nedsal Sixpria
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 7 No. 1 (2020): EDISI JUNI 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v7i1.2842

Abstract

PENGARUH FINANCING TO DEPOSIT RATIO (FDR), NON PERFORMING FINANCING (NPF) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP PROFITABILITAS PADA BRI SYARIAH PERIODE 2011-2018 Gledis Angrayni MustariGledismustari@gmail.comEfriyantoEfriyanto1965@gmail.comNedsal SixpriaNedsal.sixpria@akuntansi.pnj.ac.id Program Studi Keuangan dan Perbankan Syariah Politeknik Negeri Jakarta  ABSTRACTThe purpose of this research is to examine the influence of FDR, NPF and BOPO to Profitability that measure with ROA. The approach used in this research is quantitative approach. The object of this research is PT BRISyariah, Tbk. The research used quarterly period annual report of PT BRISyariah Tbk since 2011-2018 and data from OJK. The data analyzed by multiple linear regression and completed by a classic assumption and descriptive statistics. Hypotheses test used t-statistic and f-statistic at level significance 5%. The result has shown that FDR and NPF variables has no effect significant to ROA. While BOPO has a significant negative effect to ROA. The value of coefficient determination showed that the result is 82% of the variation of the dependent variable can be explained by the independent variables in the model. While the reduce 18% is explained by other causes that are not included in the model. Keywords: FDR, NPF, BOPO, Profitability (ROA) ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh FDR, NPF dan BOPO terhadap Profitabilitas yang diukur dengan ROA. Pendekatan penelitian ini yaitu menggunakan pendekatan kuantitatif. Objek penelitian ini adalah PT BRISyariah, Tbk. Dengan menggunakan data laporan keuangan triwulan periode 2011-2018 dan data dari Otoritas Jasa Keuangan. Teknik analisis data yang digunakan adalah regresi linier berganda dilengkapi uji asumsi klasik dan statistik deskriptif. Hipotesis diuji menggunakan uji t dan uji f dengan tingkat signifikansi 5%. Hasil penelitian ini menyatakan bahwa FDR dan NPF tidak berpengaruh signifikan terhadap ROA. Sedangkan BOPO berpengaruh negatif signifikan terhadap ROA. Sementara secara bersama-sama FDR, NPF dan BOPO berpengaruh signifikan terhadap ROA. Nilai dari koefisien determinasi menunjukan hasil sebesar 82%, yang berarti sebesar 82% dari variasi variabel terikat bisa dijelaskan oleh variabel bebas dalam model tersebut, sedangkan sisanya sebesar18% dipengaruhi oleh faktor lain yang tidak dimasukan ke dalam model penelitian.Kata kunci: FDR, NPF, BOPO, Profitabilitas (ROA)
Strategi Politeknik Negeri Jakarta untuk Meningkatkan Akreditasi dan Reputasi Internasional Tri Widjatmaka; Nur Hasyim; Zainal Nur Arifin; Nedsal Sixpria
EPIGRAM (e-journal) Vol 19 No 1 (2022): Epigram Volume 19 Nomor 1 Tahun 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/epi.v19i1.3799

Abstract

This article describes the strategies of Politeknik Negeri Jakarta to increase its accreditation and international reputation. Its material is from the qualitative research results entitled Politeknik Negeri Jakarta strategy to accreditation dan international reputation increasing. The research problem is the strategy of the Politeknik Negeri Jakarta in increasing accreditation and Increasing International Reputation is not yet known so the purpose of the research is to describe the strategies of  Politeknik Negeri Jakarta in increasing accreditation and international reputation. The data collected by participant observation and documentation study, while data analysis used qualitative analysis: domain analysis, taxonomy analysis, componential analysis, and finding cultural themes. The main findings are (i) its policies to become international reputation and accreditation, among others:  increasing the study program accreditation on national and international standards, increasing the PNJ rating at the international level, and increasing the number of the international network, (ii) its programs, inter alia: increasing of quality of study programs, monitoring the quality assurance on study programs, and increasing the quality of the international network. The conclusion is that Politeknik Negeri Jakarta has made various efforts in order to become an international polytechnic.
PENYUSUNAN LAPORAN KEUANGAN DENGAN ACCURATE LITE UNTUK PENINGKATAN KEPATUHAN KEWAJIBAN PERPAJAKAN UMKM KABUPATEN BOGOR Novitasari Novitasari; Ridwan Zulpi Agha; Lia Ekowati; Herbirowo Nugroho; Taufikul Ichsan; Nedsal Sixpria; Hayati Fatimah; Aminah; Hafiduddin
Jurnal Abdi Insani Vol 9 No 4 (2022): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v9i4.787

Abstract

ABSTRACT The lack of knowledge about transaction bookkeeping and the preparation of financial reports according to standards makes the level of MSME tax compliance in Bogor Regency is still relatively low. The existence of these problems made the group of lecturers in the field of Accounting expertise at the Jakarta State Polytechnic (PNJ) try to contribute in terms of education and assistance to the Micro, Small and Medium Enterprises (MSME) group of Bogor Regency in the form of training programs and assistance in preparing financial reports with MSEI standards (Micro Small Entities and Intermediate). This training activity aims to provide MSME actors with knowledge and skills in bookkeeping using the Accurate Lite application as an effort to improve MSME tax compliance. The training method uses case study methods and work instructions, where training materials are given in the form of cases and trainees carry out bookkeeping practices directly in the Accurate Lite application based on work instructions from tutors. As a result of the training activities, there was an increase in knowledge of accounting and taxation as well as an increase in the skills of the trainees in recording business transactions and compiling financial reports. Furthermore, it is hoped that the MSME players participating in the training can consistently do bookkeeping using the Accurate Lite application anywhere, anytime, not limited by space and time, because Accurate Lite can be downloaded on the device of each training participant. The conclusion of the activity is that the training activities that have been carried out have been able to improve participants' accounting literacy so that participants can manage their business finances better in an effort to improve their tax compliance. Keywords: Training, Accounting, Tax Compliance, Accurate, Financial Report
PEMANFAATAN SISTEM INFORMASI AKUNTANSI DIGITAL SI APIK UNTUK MENGHASILKAN LAPORAN KEUANGAN UMKM YANG BERKUALITAS Novitasari Novitasari; Ridwan Zulfi Agha; Atyanto Mahatmyo; Nedsal Sixpria
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 4 No 1 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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

Abstract

Abstract Digital accounting information system technology can facilitate a company, especially MSME, in presenting useful information that is effective, efficient, cheap and easy. For MSME in Bogor Regency, they have been able to access the internet well, but they have not utilized digital technology to the maximum extent in developing their business, especially in their financial records. The bookkeeping of many businesses is still done manually by MSME, producing inaccurate financial reports, causing MSME to experience difficulties in measuring its financial performance. The use of digital accounting information systems, such as the SI APIK app, can help MSME improve the quality of its books and financial reports. The training activity is carried out with the aim of helping MSME produce quality financial reports by utilizing the accounting information system SI APIK. The training method uses lecture methods, case studies, tutorial and practices. As a result of the training activity carried out, there was an increase in the understanding and skills of MSME in using the SI APIK accounting application and MSME was able to produce financial reports according to EMKM standards. Next, MSME can consistently do the bookkeeping using the SI APIK application wherever, whenever there is no time limit. The training activities given are able to help MSME produce better quality financial reports by utilizing the SI APIK accounting information system which is effective, efficient, easy, and free of charge. Abstrak Teknologi sistem informasi akuntansi berbasis digital dapat memudahkan suatu perusahaan khususnya UMKM dalam menyajikan informasi yang handal secara efektif, efisien, murah dan mudah. Para UMKM di Kabupaten Bogor sudah dapat mengakses internet dengan baik, namun belum memanfaatkan teknologi digital secara maksimal dalam mengembangkan usahanya, terutama dalam pencatatan keuangannya. Pembukuan usaha yang masih banyak dijalankan secara manual oleh para UMKM, menghasilkan laporan keuangan yang tidak akurat, menjadikan UMKM mengalami kesulitan dalam mengukur kinerja keuangannya. Pemanfaatan sistem informasi akuntansi digital, seperti aplikasi SI APIK dapat membantu UMKM memperbaiki kualitas pembukuan dan laporan keuangannya. Kegiatan pelatihan dilakukan dengan tujuan untuk membantu UMKM menghasilkan laporan keuangan yang berkualitas dengan memanfaatkan sistem informasi akuntansi SI APIK. Metode pelatihan menggunakan metode ceramah, studi kasus, tutorial dan praktik.mandiri. Hasil dari kegiatan pelatihan yang dilaksanakan, terjadi peningkatan pemahaman dan keterampilan UMKM dalam menggunakan aplikasi akuntansi SI APIK serta UMKM sudah dapat menghasilkan laporan keuangan yang sesuai standar EMKM. Diharapkan selanjutnya, UMKM dapat konsisten melakukan pembukuan menggunakan aplikasi SI APIK dimanapun, kapanpun tidak terbatas ruang dan waktu. Kegiatan pelatihan yang diberikan mampu membantu UMKM menghasilkan laporan keuangan yang lebih berkualitas dengan memanfaatkan sistem informasi akuntansi SI APIK yang efektif, efisien, mudah, dan tidak berbayar.