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All Journal Jati: Jurnal Akuntansi Terapan Indonesia JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Al Maal: Journal of Islamic Economics and Banking Jurnal Proaksi JAZ: Jurnal Akuntansi Unihaz OPTIMA jurnal syntax admiration Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Community Services and Social Work Bulletin
Sulaeman Sulaeman
Universitas Muhammadiyah Sukabumi
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Pengaruh Pembiayaan Murabahah, Pembiayaan Mudharabah dan Pembiayaan Musyarakah Terhadap Profitabilitas Citra Intan Purnama Sari; Sulaeman Sulaeman
Al Maal: Journal of Islamic Economics and Banking Vol 2, No 2 (2021)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v2i2.3111

Abstract

This study aims to determine the effect of murabahah financing, mudharabah financing and musyarakah financing on the level of profitability. This research was conducted using quantitative methods with an associative approach. The object of this research is the three Sharia Commercial Bank financial statements for the period 2016-2019 as many as three Islamic Commercial Banks and a sample of 48 financial reports. In this study, sampling was using purposive sampling technique. Data collection techniques using secondary data. The data analysis technique used is the classical assumption test, multiple linear analysis, and hypothesis testing. The results of this study indicate that murabahah financing has a positive effect on ROA with a significant level of 0.000. Mudharabah financing has a positive effect on ROA with a significant level of 0.000. Meanwhile, musyarakah financing has no positive effect on ROA with a significance level of 0.000. Meanwhile, simultaneously Murabahah Financing, Mudharabah Financing and Musharaka Financing have an effect of 91% on the level of Profitability at Islamic Commercial Banks in Indonesia for the period 2016-2019, the remaining 9% is influenced by other factors not examined by the authors in this study
Pengaruh Pendapatan Margin Murabahah dan Pendapatan Bagi Hasil Musyarakah terhadap Laba Bersih Ai Iklimah Agustina; Sulaeman Sulaeman; Tina Kartini
Al Maal: Journal of Islamic Economics and Banking Vol 2, No 2 (2021)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v2i2.2955

Abstract

The purpose of this study to know the effect of murabahah margin revenue and musyarakah profit sharing revenue on BRI Syariah and BJB Syariah net profit. The object of research in this study is 4 years of financial statements at Islamic Commercial Banks in Indonesia especially BRI Syariah and BJB Syariah. The research method used in this study is a quantitative method with an associative approach. The sample used the Nonprobability Sampling approach with the Purposive Sampling method, From 14 Islamic Commercial Banks in Indonesia, 2 banks were chosen with 32 sample financial reports per quarter. Data collection techniques are to use secondary data, namely with documentation and study of literature. The data analysis technique used in this study is multiple linear regression. The results of this study indicate a significant positive effect of murabahah margin income on net profit, there is no significant effect of musyarakah profit sharing revenue on net profit. And the positive influence jointly from murabahah margin income and musyarakah profit sharing revenue significantly, with an influence level of 80.7% and the remaining 19.3% are other variables that also influence net profit but are not examined in this study
PENGARUH PEMBIAYAAN MUSYARAKAH TERHADAP PENDAPATAN BAGI HASIL PADA 3 BANK UMUM SYARIAH DI INDONESIA Tanti Aulyza Putri; Sulaeman Sulaeman; Tina Kartini
Jurnal Proaksi Vol 8 No 1 (2021): Januari - Juni
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i1.1770

Abstract

Pendapatan bagi hasil pada suatu bank syariah dapat dihasilkan dari pembiayaan berbasis bagi hasil, salah satunya yaitu pembiayaan musyarakah. Semakin banyaknya minat masyarakat pada pembiayaan musyarakah, bertambah pula pendapatan bagi hasilnya. Tujuan dari penelitian ini untuk mengetahui pengaruh pembiayaan musyarakah terhadap pendapatan bagi hasil secara simultan dan signifikan. Metode yang digunakan pada penelitian ini yaitu kuantitatif dengan jenis asosiatif. Teknik pengumpulan data yaitu data sekunder dengan sampel berupa dokumen laporan keuangan triwulan dari 3 bank umum syariah di indonesia dan juga melakukan studi kepustakaan. Populasi dan sampel yang diambil dalam penelitian ini sebanyak 36 meliputi laporan keuangan pertriwulan pada 3 bank umum syariah di indonesia yaitu bank muamalat indonesia, bank bni syariah, bank bri syariah. Teknik analisis data menggunakan uji normalitas, uji heteroskedastisitas, uji regresi linier sederhana, uji t, dan uji koefisien determinasi. Hasil penelitian menggunakan SPSS 25 dapat disimpulkan bahwa pembiayaan musyarakah berpengaruh positif dan signifikan terhadap pendapatan bagi hasil dengan nilai signifikansi nya sebesar 0,000 < 0,05 dan berdasarkan hal tersebut Ha diterima Ho ditolak. Kata kunci: Pembiayaan Musyarakah, Pendapatan Bagi Hasil
Influence Of Application of Accounting Information System and Human Resources Competency the Quality of The Financial Statements of The BOS Fund Siti Nurma Sari; Sulaeman Sulaeman; Elan Eriswanto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1752

Abstract

The Influence of the Implementation of Accounting Information Systems and Human Resources Competence on the Quality of the Financial Statements of BOS Funds. The purpose of this study was to determine the effect of the application of accounting information systems and human resource competence on the quality of the financial statements of BOS funds partially and simultaneously. The method used in this study is a quantitative method using parametric statistics. Data collection techniques are through interviews, distributing questionnaires, documentation, and literature. The population and sample in this study were 33 in MIS in Surade sub-district, and the Ministry of Religion in Sukabumi Regency. The data analysis technique used validity test, reliability test, classical assumption test, and hypothesis testing. The results of the study using SPSS 25, it can be concluded that the application of accounting information systems and human resource competencies has a positive and significant effect on the quality of the financial statements of BOS funds. The significance value obtained through the t-test and f test are 0.00 < 0.05, which means that H0 is rejected and H3 is accepted.
Implementasi PSAK No. 105 Pada Pembiayaan Mudharabah Di Baitul Maal Wa Tamwil Rahmah Nurul Sa’diah; Sulaeman
Jurnal Syntax Admiration Vol. 1 No. 6 (2020): Jurnal Syntax Admiration
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v1i6.108

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui implementasi PSAK No. 105 pada pembiayaan mudharabah di Baitul Maal wa Tamwil (BMT) Kabandungan. Variabel yang digunakan dalam penelitian ini adalah PSAK No 105 dan Pembiayaan Mudharabah. Populasi dan sampel yang digunakan adalah kondisi sosial yang meliputi: tempat, pelaku, dan aktivitas, dengan teknik pengambilan sampel yang digunakan adalah purposive sampling. Narasumber dalam penelitian ini yaitu kepala BMT dan kepala bagian keuangan (bendahara). Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa implementasi perlakuan akuntansi pembiayaan mudharabah di BMT Kabandungan yang terdiri dari pengakuan investasi, pengakuan kerugian, pengakuan keuntungan, pengakuan piutang, pengakuan beban, pengukuran, penyajian dan pengungkapannya sudah sepenuhnya sesuai dengan PSAK No. 105.
Analisis Pendayagunaan Zakat Produktif Dalam Peningkatan Pendapatan Mustahik Melalui Program Bangkit Usaha Mandiri Sukabumi (BUMI) Nazia Nadia Muzdalifah; Sulaeman Sulaeman; Tina Kartini
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 2, No 2: October 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.020216

Abstract

Analisis Pendayagunaan Zakat Produktif dalam Peningkatan Pendapatan Mustahik Melalui Program Bangkit Usaha Mandiri Sukabumi (BUMI) di Badan Amil Zakat Nasional Kabupaten Sukabumi. Penelitian ini bertujuan untuk mengetahui bagaimana pendayagunaan zakat produktif melalui program Bangkit Usaha Mandiri Sukabumi yang dilakukan oleh Badan Amil Zakat Nasional Kabupaten Sukabumi dalam peningkatan pendapatan mustahik. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Penulis melakukan teknik pengumpulan data melalui wawancara, dokumentasi, dan observasi. Pengolahan data dengan cara deskriptif analisis yaitu suatu teknis penulisan dengan memaparkan semua data yang diperoleh melalui wawancara, dokumentasi, dan bahan pustaka dan menganalisisnya dengan berpedoman sumber tertulis. Dari hasil penelitian ini menunjukkan bahwa Badan Amil Zakat Nasional Kabupaten Sukabumi melakukan penyaluran dan pendayagunaan dana ZIS dengan membuat program-program pemberdayaan masyarakat. Program Bangkit Usaha Mandiri Sukabumi sudah berjalan efektif, terbukti dengan tercapainya tujuan dari program tersebut yaitu untuk kesejahteraan masyarakat, peningkatan pendapatan mustahik, dan peningkatan dari segi sosial dan keagamaan. 
PENGARUH BIAYA PROMOSI TERHADAP VOLUME PENJUALAN PADA PT KIMIA FARMA Tbk. Hana Yulia; Sulaeman; Darmo H Suwiryo
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 1 No. 2 (2020): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v1i2.981

Abstract

Promotion is one of the variables of the marketing mix is very important that the company implemented in marketing their products. Without the existence of promotional products received less attention from consumers. Target promotion can be achieved if the company allocates adequate promotional costs and with the cost of the promotion is expected to help the company achieve higher sales volumes. The purpose of this study was to determine the effect of promotion cost on the sales volume. Samples taken in this study was obtained from the financial statements PT.Kimia Farma Tbk. This study used a simple linear regression analysis method, t-test with 5% significance. The results of the analysis has been known that the cost of promotional effect on sales volume partially.
PENGARUH CURRENT RATIO DAN TOTAL ASSET TURNOVER TERHADAP GROSS PROFIT MARGIN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN SUB SEKTOR HOTEL, RESTORAN DAN PARIWISATA elza Nurul Izzah; sulaeman elza12izzah@gmail.com; Ade Sudarma
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

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

Abstract

This study aims to determine the effect of the Current Ratio and Total Asset Turnover on Gross Profit Margin during the COVID-19 pandemic. The variables used in this research are Current Ratio, Total Asset Turnover and Gross Profit Margin. This research was conducted on hotels, restaurants and tourism sub-sector companies listed on the IDX during April 2020-September 2021. The method used is quantitative, with an associative approach, the measurement scale is the ratio scale. The sampling technique used was purposive sampling and the data collection technique was the secondary data source. The results of the Current Ratio test have a significant effect on Gross Profit Margin with a significance of 0.001 < 0.05 and tcount > ttable (3.373 > 1.991). Total Asset Turnover has a significant effect on Gross Profit Margin with a significance of 0.042 <0.05 and tcount > ttable (2,071 > 1,991). And Current Ratio and Total Asset Turnover have a significant effect on Gross Profit Margin with a significance of 0.003 < 0.05 and Fcount > Ftable (6.456> 3.115). The contribution of the variable current ratio and total asset turnover to the gross profit margin is 14.4%
Analisis Implementasi Sifat Rasulullah Dalam Pengelolaan Zakat Denti Firdayanti Awaliah Syahroni; Sulaeman Sulaeman; Iqbal Noor
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 5 No 2 (2020): Jurnal NUSAMBA
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v5i2.14881

Abstract

This study aims to discuss implementation the characteristic of Muhammad in the management of zakat carried out by the Amil Zakat Board in Sukabumi City. This research uses a descriptive method with a qualitative approach. The results of this study indicate that the National Amil Zakat Board of Sukabumi City has implemented the characteristics of the Muhammad such as shidiq, amanah, tabligh, and fathanah in the management of zakat. This implementation is very important to be applied by every amil zakat because in the management of zakat the relationship is not only with humans but also with Allah SWT.
ANALSIS BREAK EVEN POINT SEBAGAI INSTRUMEN PERENCANAAN LABA (PADA PERUSAHAAN PANGAN SEJAHTERA SUKABUMI PABRIK TAUCO) Astri Nurani; Sakti Alamsyah; Sulaeman Sulaeman
OPTIMA Vol 5, No 1 (2021)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/optima.v5i1.2708

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana perencanaan laba pada perusahaan Pangan Sejahtera dengan menggunakan metode analisis break even point. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara mendalam, dan dokumentasi. Sumber data dalam penelitian ini adalah data primer dan data sekunder. Hasil dari penelitian ini menunjukkan bahwa pada tahun 2018 BEP mencapai Rp.635.984.615 atau 10.364 unit. Di tahun 2019 BEP mencapai Rp.736.659.375 atau 11.864 unit dan tahun 2020 BEP mencapai Rp.869.831.967 atau 13.303 unit. Margin of safety tahun 2018, 2019, dan 2020 adalah 90,70%, 89,94% dan 87,95%. Sehingga, dapat disimpulkan bahwa perusahaan Pangan Sejahtera telah mencapai titik impas. Adapun perencanaan laba yang diinginkan oleh perusahaan di tahun 2021 sebesar Rp.4.000.000.000 sehingga penjualan harus menghasilkan 120.890 unit atau sebesar Rp.7.427.209.016.
Co-Authors Acep Suherman Ade Sudarma Ai Iklimah Agustina Ananta Sidik Akbar Astri Nurani Citra Intan Purnama Sari Darmo H Suwiryo Denti Firdayanti Awaliah Syahroni Elan Eriswanto elza Nurul Izzah Hana Yulia Idang Nurodin Iqbal Noor Nazia Nadia Muzdalifah Rahmah Nurul Sa’diah Sakti Alamsyah Siti Nurhayati Siti Nurma Sari Tanti Aulyza Putri Tina Kartini