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Risiko Akad Murabahah Serta Pengelolaan Risiko Akad Murabahah Pada BMT-UGT Sidogiri Cabang Wongsorejo, Kabupaten Banyuwangi Hasanah, Nur; Puspitasari, Novi; Farida, Lilik
e-Journal Ekonomi Bisnis dan Akuntansi Vol 2, No 1 (2015)
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.411 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui praktek pembiayaan murabahah dan untuk mengetahui risiko apa saja yang sering menyertai pembiayaan murabahah serta untuk mengetahui bagaimana BMT-UGT Sidogiri cabang Wongsorejo dalam mengelola risiko-risiko tersebut. Penelitian ini dilakukan pada salah satu koperasi yang berbasis syariah di Indonesia, yaitu BMT-UGT Sidogiri cabang Wongsorejo, yang beroperasi sesuai dengan prinsip-prinsip syariah dan etika bisnis dalam Islam. Penelitian ini menggunakan metode penelitian kualitatif deskriptif. Hasil dari penelitian ini adalah praktek pembiayaan yang berbasis jual beli dengan menggunakan akad murabahah yang ada di BMT-UGT Sidogiri cabang Wongsorejo sudah sesuai dengan prinsip-prinsip syariah. BMT-UGT Sidogiri cabang Wongsorejo pernah mengalami risiko yang terkait dengan sistim pembayaran  yaitu pembayaran kurang lancar dari anggota karena terjadi risiko murni yang dialami oleh anggota. BMT-UGT Sidogiri cabang Wongsorejo telah menetapkan manajemen risiko untuk meminimalisir risiko yang akan terjadi. Pengelolaan risiko pada BMT-UGT Sidogiri cabang Wongsorejo berbeda-beda  berdasarkan risiko yang terjadi.
DETERMINAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BEI Singgih, Marmono; Farida, Lilik; Iwanda, Risqi Akbar
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6320

Abstract

Abstract: The Corporate social responsibility (CSR) is a program designed to balance the company’s economic profits and its contribution to the economy, social, community, and environment. Food and beverage companies have a high production level that produces waste harmful of the people's lives. Public needs the information to what extent the company runs its CSR activities so the people’s right to live safely and healthily, the employee welfare, and the product safety is met. If the community perceives that the company neglects the social and environmental aspects, has no contribution to the community, and even causes a negative impact, it will lead to community resistance. Therefore, the disclosure of a company’s CSR activities is crucial. The research population was all manufacturing companies in food and beverages sub-sector listed on the Indonesia Stock Exchange in 2012-2015. There were 14 companies registered in 2012-2015 with the number of observations consisted of 56 companies’ annual reports. The sample was taken using purposive sampling method. Results show that profitability, company size, and public ownership have a significant effect on the level of CSR disclosure, while leverage and commissioners have no significant effect on the level of CSR disclosure. Keywords: CSR, Level of CSR Disclosure.
Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial Perusahaan Manufaktur yang Terdaftar Di BEI Prasanti, Novi; Gumanti, Tatang Ary; Farida, Lilik
JURNAL ILMU MANAJEMEN DAN BISNIS Vol 11, No 1 (2020): Jurnal Ilmu Manajemen dan Bisnis. Maret 2020
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v11i1.18491

Abstract

AbstractThis study aims to examine and analyze the effect of company size, audit committee, and institutional ownership on the level of Corporate Social Responsibility disclosure. The objects of this research are the manufacturing companies listed on the Indonesia Stock Exchange years 2015- 2017. The study employes multiple regression analysis to examine the effect of the independent variables on the dependent variable. The samples comprise a total of 93 companies that have met the predetermined criteria. The hypotheses were tested using multiple linear regression analysis. The results of the study show that only company size has a positive and significant effect on the level of CSR disclosure. Meanwhile, audit committees and institutional ownership do not have significant effect on the level of CSR disclosure.AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, komite audit dan kepemilikan institusional terhadap derajat pengungkapan tangung jawab social perusahaan (Corporate Social Responsibility = CSR). Objek penelitian ini adalah  perusahaan manufatur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Penelitian ini menggunakan analisis regresi berganda untuk menguji pengaruh variabel-variabel bebas terhadap variabel terikat. Sampel penelitian berjumlah 93 perusahaan yang memenuhi ketentuan kriteria. Metode analisis yang digunakan adalah analisis regresi linier beganda.  Hasil penelitian menunjukkan bahwa hanya ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan CSR. Sedangkan, komite audit dan kepemilikan institusional tidak berpengaruh signifikan terhadap pengungkapan CSR.Kata Kunci: kepemilikan institusional; komite audit; pengungkapan csr; ukuran perusahaan
Determinants of Tabarru’ Fund Proportion In Family Takaful in Indonesia Siti Ulviatul Arofah; Novi Puspitasari; Lilik Farida
Tazkia Islamic Finance and Business Review Vol. 13 No. 1 (2019)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v13i1.201

Abstract

This paper aims to analyze the determinants of the proportion of tabarru’fund in family takaful in Indonesia at the periods 2012 – 2016. Insurance growth reach 75%  which 60% came from family takaful. Family takaful implements separation on fund management. Fund management with fund separation is in line with Shariah Split Fund Theory which in practice requires proportion. The method used in the research data is panel data regression. The independent variables of this study are claims (Cit), retakaful (RTit), commission fees (CFit), and administrative and general expenses (AGit). The dependent variable of this study is the proportion of tabarru’fund (Tit). The sample was chosen by using purposive sampling method and obtained sample member as many as 15 companies of Takaful. The results of this study indicate that claims affect the proportion of tabarru’ fund and these variables as determinant of tabarru’ fund proportion. While retakaful have not positive effect on the proportion of tabarru’ fund, and then commission fees and administrative and general expenses have not negative effect on the proportion of tabarru’ fund.
Risiko Akad Murabahah Serta Pengelolaan Risiko Akad Murabahah Pada BMT-UGT Sidogiri Cabang Wongsorejo, Kabupaten Banyuwangi Nur Hasanah; Novi Puspitasari; Lilik Farida
e-Journal Ekonomi Bisnis dan Akuntansi Vol 2 No 1 (2015)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v2i1.1346

Abstract

Penelitian ini bertujuan untuk mengetahui praktek pembiayaan murabahah dan untuk mengetahui risiko apa saja yang sering menyertai pembiayaan murabahah serta untuk mengetahui bagaimana BMT-UGT Sidogiri cabang Wongsorejo dalam mengelola risiko-risiko tersebut. Penelitian ini dilakukan pada salah satu koperasi yang berbasis syariah di Indonesia, yaitu BMT-UGT Sidogiri cabang Wongsorejo, yang beroperasi sesuai dengan prinsip-prinsip syariah dan etika bisnis dalam Islam. Penelitian ini menggunakan metode penelitian kualitatif deskriptif. Hasil dari penelitian ini adalah praktek pembiayaan yang berbasis jual beli dengan menggunakan akad murabahah yang ada di BMT-UGT Sidogiri cabang Wongsorejo sudah sesuai dengan prinsip-prinsip syariah. BMT-UGT Sidogiri cabang Wongsorejo pernah mengalami risiko yang terkait dengan sistim pembayaran  yaitu pembayaran kurang lancar dari anggota karena terjadi risiko murni yang dialami oleh anggota. BMT-UGT Sidogiri cabang Wongsorejo telah menetapkan manajemen risiko untuk meminimalisir risiko yang akan terjadi. Pengelolaan risiko pada BMT-UGT Sidogiri cabang Wongsorejo berbeda-beda  berdasarkan risiko yang terjadi.
Penerapan Sistem Penilaian Kinerja Berbasis E-Kinerja Terhadap Prestasi Kerja Pegawai Melalui Kepuasan Kerja Sebagai Variabel Intervening Pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Banyuwangi Dwi Rafita Mukti; Sri Wahyu Lelly Hana Setyanti; Lilik Farida
e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11166

Abstract

This study aims to knowing the influence of performance appraisal system based on e-performance on employee achievement through job satisfaction as an intervening variable on Dinas Kependudukan dan Pencatatan Sipil Kabupaten Banyuwangi. This study is causal research, it means problem characteristics research in a form cause-effect between two variables or more. Population is employees of Dinas Kependudukan dan Pencatatatn Sipil Kabupaten Banyuwangi with the amount 80 employees. The sampling method for this study was doing with purposive sampling technique and it has been gotten 37 respondents as samples. Data analysis method is Path Analysis. The hypothesis of research are performance appraisal based on e-performance has significantly affected job achievement, performance appraisal based on e-performance has significantly affected job satisfaction, and job satisfaction has significantly affected job achievement. The result of study was performance appraisal based on e-performance has positive and significantly affected employees achevement. It means performance appraisal based on e-performance can increase employee achievement. Performance appraisal based on e-performance has positive and significantly affected job satisfaction on employees. It means performance appraisal based on e-performance can increase job satisfaction on employees. Job satisfaction has positive and significantly affected employees achievement. It means the employees successfully in doing the tasks which have been given by company can increase job satisfaction which got. Keywords: Performance Appraisal, E-Performance, Job Saticfaction, employee acievement.
PENERAPAN ASPEK TEKNIS PRODUKSI DAN PEMASARAN PADA USAHA KELOMPOK DISABILITASPRENEUR DI KABUPATEN JEMBER Lilik Farida; Ahmad Ahsin Kusuma; Ariwan Joko Nusbandono
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

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Abstract

Kelompok Usaha Bersama Disabilitas Preneur merupakan kelompok usaha yang dijalankan oleh para penyandang cacat yang tergabung ke dalam Himpunan Wanita Disabilitas. Eksistensi usaha yang dijalankan adalah Kuliner, Fesyen dan Handicraft. Keterbatasan fisik pelaku usaha Disabilitas Preneur dan makin ketatnya persaingan usaha membutuhkan penerapan teknologi dan manajemen bisnis terutama pada aspek teknis produksi dan strategi pemasaran untuk mempertahankan eksistensi usaha yang sedang berjalan agar tidak sampai gulung tikar. Jenis luaran dari pemberdayaan disabilitas preneur melalui Program Pengabdian Kemitraan antara lain: Introduksi mesin peralatan produksi makanan dan mesin pengawet makanan; Peningkatan kapasitas produksi di mitra paling tidak 2 kali lipat dari kondisi awal; Pembukuan yang sesuai dengan Standard Akuntansi Keuangan Sederhana; pemasaran berbasis sistem informasi. Hasil kegiatan antara lain: melakukan uji coba memproduksi makanan khas menggunakan peralatan mekanis berdasarkan waktu selama proses produksi memiliki efisiensi waktu selama proses produksi menggunakan mesin yang telah diberikan; dilakukan demonstrasi dan pelatihan yang selanjutnya mitra diminta membuat produk makanan berbagai cita rasa dan variasi produk dengan peralatan mekanis secara mandiri; mengadakan pelatihan membuat pembukuan berdasarkan Standard Akuntansi Keuangan Sederhana serta pemanfaatan pemasaran online berbasis sistem informasi.
PENGARUH FINANCIAL LEVERAGE TERHADAP RETURN ON EQUITY DAN EARNING PER SHARE PADA PERUSAHAAN SEKTOR TELEKOMUNIKASI YANG LISTED DI BURSA EFEK INDONESIA Jouhar Fayahaqi; Sumani Sumani; Lilik Farida
BISMA: Jurnal Bisnis dan Manajemen Vol 9 No 1 (2015)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

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Abstract

Abstract:The purposes of this research are to analyze: (a) the effect of financial leverage that measured as debt to assets, long-term debt to equity, and debt to equity on earnings (Return on Equity); (b) the effect of financial leverage that proxied by debt to assets, long-term debt to equity, and debt to equity on earnings (Earning per Share or EPS); and (c) the dominant effect of financial leverage on ROE and EPS in the telecommunications sector companies listed in the Indonesia Stock Exchange. This research examines 5 companies. Multiple linear regression analysis was used to test the hypothesis.Results show that financial leverage affects profitability (both ROE and EPS). Results also show that debt to assets ratio is the dominant variable affecting ROE and EPS. Keywords: Financial Leverage, ROE, and EPS
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI Annisafitri Shafarini; Lilik Farida; Tatok Endhiarto; Ahmad Ahsin Kusuma Mawardi; Almas Farah Dinna Dewi
VALUE: Journal of Business Studies Vol 1 No 1 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.493 KB) | DOI: 10.19184/value.v1i1.31660

Abstract

This research aims to determine and analyze the factors that influence the firm value either directly or indirectly through the capital structure of the consumer goods industry sector companies listed on the Indonesia Stock Exchange. The secondary data used in this research are from annual report of the consumer goods industry sector companies within 2016 – 2020 period. The analytical method use Path Analysis. The population in this reseacrh consisted consumer goods industry sector companies listed on the Indonesia Stock Exchange. Sampling was done by purposive sampling technique and obtained as many as 19 companies according to the criteria. The test results show that profitability and dividend policy have a significant effect on the capital structure and firm value, firm size has no significant effect on the capital structure and firm value. Capital Structure can mediating the effect of profitability on firm value, but can not mediating the effect of firm size and dividend policy on firm value.
ANALISIS POTENSI FINANCIAL DISTRESS SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BEI PERIODE 2018 -2021 Lilik Farida; Marmono Singgih; Achmad Zamroni Hazim; Ahmad Ahsin Kusuma Mawardi; Chairul Saleh; Ketut Indraningrat; Agus Priyono; Nyoman Gede Krishnabudi
VALUE: Journal of Business Studies Vol 1 No 2 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.78 KB) | DOI: 10.19184/value.v1i2.35483

Abstract

Covid-19 is pandemic throughout the world which has a huge impact on aspects of life, including Indonesia. The Indonesian government makes regulations to limit community activities, namely PSBB, which has an impact on sluggish economic conditions. This study aims to identify and analyze the differences in the potential for financial distress before and during the COVID-19 pandemic in retail companies listed on the Indonesia Stock Exchange. The sampling of this research uses purposive sampling method, the data used is secondary data, namely the financial statements of retail companies for 2018-2021. In this study, we analyze financial distress using the Altman Z-Score theory which has been modified by calculating several financial ratios in a discriminant. In this study using the T test which in the normality test carried out the data were not normally distributed. Therefore, the study was tested using a non-parametric test, namely the Wilcoxon test. The results of the study show that there are differences in the financial distress of retail companies before and during the covid-19 pandemic.