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IMPLEMENTASI PENGELOLAAN KEUANGAN DANA DESA YANG BERSUMBER DARI APBN 2015 (Studi pada Desa Tunjungtirto Kecamatan Singosari, Kabupaten Malang) Rianti Pratiwi
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 2 : Semester Genap 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Jenis penelitian ini merupakan penelitian kualitatif deskriptif dengan tujuan untuk mengetahui dan mendeskripsikan sejauh mana kesesuaian antara implementasi pengelolaan keuangan yang telah diselenggarakan dengan peraturan yang mendasarinya. Data perolehan dari wawancara mendalam dengan dokumen terkait dibandingkan untuk dianalisa dan kemudian disimpulkan. Hasil penelitian menunjukkan bahwa Desa Tunjungtirto telah mampu menyelenggarakan pengelolaan keuangan yang transparan, partisipatif, akuntabel serta dilakukan dengan tertib dan disiplin anggaran. Masih diperlukan peningkatan kapabilitas perangkat desa dan konsistensi pendamping desa agar pengelolaan keuangan desa dapat terselenggara dengan lebih baik.This research is descriptive qualitative research which aims to determine and describe the gaps between village fund financial management implementation and its regulations. Collected data through in-depth interviews are compared and analyzed using relevant documents and summarized. The results show that the village of Tunjungtirto has been able to conduct its financial management transparently,  participatory,  accountably  and  orderly  and  to  use  disciplined budget principles. However, in order to have better financial management, it still needs to improve the capability and consistency of village staffs and supervisors.Keywords:    Law of Village, Rural Financial Management, Village Funding, Public Sector Accounting and Management
PENGARUH KURS VALUTA ASING DAN TINGKAT BAGI HASIL TERHADAP VOLUME DEPOSITO MUDHARABAH USD PADA PERBANKAN SYARIAH (PERIODE JANUARI 2011- MARET 2015) Rianti Pratiwi; Asshiddiqi Lukmana
Jurnal Ekonomi dan Perbankan Syariah Vol 3, No 1 (2015): JURNAL EKONOMI DAN PERBANKAN SYARIAH
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v3i1.154

Abstract

ABSTRAK: Tujuan penelitian ini adalah untuk menganalisis pengaruh kurs USD dan tingkat bagi hasil deposito mudharabah USD terhadap volume deposito mudharabah USD pada perbankan syariah. Data yang digunakan pada penelitian ini adalah data bulanan dari Januari 2011 sampai Maret 2015. Penelitian ini menggunakan metode analisis linier regresi berganda dengan menggunakan program komputer SPSS versi 22.0 dan Microsoft Excel 2010. Hasil analisis menunjukkan bahwa secara parsial, kurs USD berpengaruh positf signifikan terhadap volume deposito mudharabah USD, sedangkan tingkat bagi hasil deposito mudharabah USD berpengaruh negatif tidak signifikan. Secara simultan variabel kurs USD dan tingkat bagi hasil deposito mudharabah USD berpengaruh signifikan terhadap volume deposito mudharabah USD. Hal ini dibuktikan dengan nilai sig-F 0,000 yang lebih kecil dari signifikansi 5%. Kemampuan prediksi dari kedua variabel tersebut terhadap volume deposito mudharabah USD adalah 88,4%. sebagaimana ditunjukkan oleh besarnya adjusted R square, sedangkan sisanya 11,6% dipengaruhi oleh faktor lain.Kata Kunci : Kurs, Tingkat Bagi Hasil Deposito Mudharabah, Volume Deposito Mudharabah dan Analisis Regresi linierABSTRACT: The purpose of this study was to analyze the influence of the USD exchange rate and the rate for the mudharabah deposit for USD toward the volume of deposit of mudharabah. The data used in this study is the monthly data from January 2011 to March 2015. This study uses linear regression analysis using SPSS version 22.0 and Microsoft Excel 2010. The analysis showed that partially, the USD exchange rate impact positf significantly to the volume of deposits mudaraba USD, while the rate for the deposits of USD mudharabah significant negative effect. Simultaneously, USD rate and deposits of USD mudharabah significantly affect the volume of deposits mudarabah USD. This is evidenced by the value of sig-F 0,000 less than the 5% significance. The predictive ability of the variables on the volume of deposits was 88.4% mudharabah USD. As indicated by the adjusted R-square, while the remaining 11.6% is influenced by other factors.Keywords: kurs, Rate of Profit of Mudharabah Deposit, volume of Deposit, and regresseion analisys
The Effect Of Non-Performing Financing (NPF) On Earnings Management Practices In Islamic And Conventional Bank Erika Eriyanti; Rianti Pratiwi; Muhammad Doddy
Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 1 (2019): JURNAL EKONOMI DAN PERBANKAN SYARIAH
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v7i1.97

Abstract

This study aims to examine the effect of Non-Performing Financing (NPF) to Earnings Management Practices in Islamic Bank and Conventional Bank.  Earnings management procedures are still regarded legal when they do not conflict with General Accepted Accounting Principles (GAAP), but when viewed from an Islamic perspective, particularly in Islamic business ethics and sharia management, earnings management practices are regarded to be incompatible with the principles contained in Islamic business ethics and sharia management.The data collection of this research uses documentation technique from financial reports of Islamic bank and conventional bank. The analytical method which is used in this study is panel data regression. This study found that the Non-Performing Financing (NPF) have a significant positive effect with Earnings Management. For the implication, investors and other financial statements customers are anticipated to be more cautious in evaluating financial statements. For business institutions, especially sharia business institutions, the principles of Islamic business ethics should always be instilled in carrying out their operations.
Orbital Pseudotumor: Diagnosis and Management in A Secondary Hospital Rianti Pratiwi; Indra Setiawan
Majalah Oftalmologi Indonesia Vol 47 No 1 (2021): Ophthalmologica Indonesiana
Publisher : The Indonesian Ophthalmologists Association (IOA, Perhimpunan Dokter Spesialis Mata Indonesia (Perdami))

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35749/journal.v47i1.100152

Abstract

Objective: To increase the awareness in diagnosing orbital pseudotumor and its management, especially in a peripheral secondary hospital with limited facilities.Case presentation: A 47 years old woman came with left eye (LE) protrusion, blurred vision, retrobulbar pain, and severe headache at regular intervals. This condition begun 8 months ago, and was diagnosed with orbital cellulitis, however the symptoms persisted until now. Physical examination of the LE showed a decreased in visual acuity, protrusion, chemosis and conjunctiva injection, increased in IOP, limited ocular motility, ipsilateral afferent pupillary defect and optic disc oedema. Plain and contrast CT-Scan showed a hypertrophy of ocular muscles with soft tissue swelling. Patient then diagnosed with idiopathic orbital inflammation and immediately prescribed with high dose steroid for 5 days with observation with glucose level observation for toxicity. Afterwards, she was given an oral corticosteroid and was tapered off for the next few weeks. At two months follow up, there were improvement in protrusion, motility and visual acuity. Conclusion: A complete history taking, physical examination and appropriate additional examination are needed. In hospital or clinical setting with limited facilities, a thorough and comprehensive examination are needed in order to establish the diagnosis and management of orbital pseudotumor.