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All Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JURNAL LENTERA AKUNTANSI Open Access DRIVERset
Ririn Sari Dewi
Universitas Pamulang
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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PENGARUH PEMBIAYAAN, SIMPANAN MUDHARABAH, DAN BIAYA OPERASIONAL BANK TERHADAP SYARIAH MUQASHID INDEX PADA BANK UMUM SYARIAH DI INDONESIA Ririn Sari Dewi
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 3, No 1 (2018): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.781 KB) | DOI: 10.32493/keberlanjutan.v3i1.y2018.p721-739

Abstract

AbstractThe purpose of this research is to analyse the influence of the Financing, Mudharabah Saving Account, and the Bank Operational Cost to the Syariah Muqasid Index of the Bank Umum Syariah (BUS) in Indonesia, The researcher use 55 sample of 11 Bank Umum Syariah (BUS) in Indonesia within 5 years of annual report period. In this research, the researcher use the Multiple Regression af statistical method to analyse the data.  The result of this research shows that the Financing, Mudharabah Saving Account, and the Bank Operational Cost has positive influence simultaneously to the Syariah Muqasid Index, and  the Financing has positive influence simultaneously to the Syariah Muqasid Index, and  the Mudharabah Saving Account has positive influence simultaneously to the Syariah Muqasid Index.  And researcher   has found that the Mudharabah Saving Account variable has no influence directly to the performance of the Syariah Muqasid Index, because the Mudharabah Saving Account variable is distributed by the bank to the Financing Variable depends on the needs of the bank customers dan the result is divided by the profit sharing according the understanding which is made in the first MOU. KeyWords :the Financing, Mudharabah Saving Account, and the Bank Operational Cost to the Syariah Muqasid Index of the Bank Umum Syariah (BUS) in Indonesia
PENGARUH BIAYA PENDIDIKAN, BIAYA PELATIHAN DAN BIAYA PROMOSI TERHADAP TINGKAT PENJUALAN PADA SEKTOR ROKOK (STUDI KASUS PT. GUDANG GARAM. TBK) Ririn Sari Dewi; Titah Rahmawati; Hidayatul Mu’arifin
JURNAL LENTERA AKUNTANSI Vol 8, No 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.849

Abstract

This study aims to analyze the effect of education, training, and promotion costs on the level of sales at PT Gudang Garam Tbk. The research method used is hypothesis testing using multiple linear regression. The data used in this study is the financial data of companies listed on the stock exchange. The analysis results show that training costs influence sales but are not significant. This is indicated by a significance value of 0.619, more significant than the significance level of 0.05 (5%). In addition, advertising costs also influence sales with a significance value of 0.236. However, the effect of education, training, and advertising costs on sales is insignificant. In addition, the analysis results also show that the regression model used has an accuracy rate of 58.7% which is explained by the independent variables. Companies can consider managing education, training, and promotion costs more effectively to increase their sales levels. Future research can involve other variables that affect sales and use a larger sample to obtain broader generalizations. Key words: Education and Training Costs, Promotion Costs, Sales
PELATIHAN PENCATATAN LAPORAN KEUANGAN SEDERHANA BERBASIS GREEN ECONOMY PADA UMKM BONTOT IBU SALMINAH Irna Maya Sari; Ririn Sari Dewi; Hidayatul Mu’arifin
Multidisiplin Pengabdian Kepada Masyarakat Vol. 3 No. 01 (2024): Multidisiplin Pengabdian Kepada Masyarakat 2024 (Inpres)
Publisher : Sean Institute

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

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) menghadapi kendala dalam penyusunan pelaporan keuangan yang sesuai standar, tidak mengetahui berapa keuntungan murni yang didapatkan, kurang pahamnya pengetahuan dasar pencatatan keuangan, kurang pahamnya membuat laporan keuangan, sehingga kesulitan mendapatkan pembiayaan dari lembaga keuangan yang menyebabkan Sulit Sekali para UMKM dapat Mengembangkan diri ketika pencatatan dan pelaporan keuangan yang menjadi data utama tidak terkelola dengan baik. Tujuan pengabdian masyarakat ini meningkatkan pemahaman pengetahuan dasar pencatatan keuangan dan meningkatkan kemampuan membuat laporan  keuangan  melalui edukasi dan pelatihan pembukuan keuangan berbasis android . Pengabdian masyarakat melibatkan para pelaku UMKM Bontot Ibu Salminah, Kota Serang  sebagai objek penelitian. Metode yang digunakan dalam pelatihan adalah metode pelatihan Langsung secara luring.  Materi pembukuan keuangan disajikan dengan ceramah, pelatihan, tanya-jawab, demonstrasi, dan penyelesaian kasus. Materi tersebut dibuat dengan sederhana dan menarik sehingga materi pembukuan keuangan mudah dipahami UMKM Bontot Ibu Salminah. Selanjutnya proses pencatatan dimulai dengan contoh contoh transaksi sederhana yang biasa dilakukan melalui buku pencatatan yang telah disediakan.  Hasil pelatihan dan pendampingan literasi finansial dan pencatatan laporan keuangan diharapkan berjalan dengan baik, serta terjadi peningkatan pemahaman mengenai pengetahuan dasar pencatatan keuangan dan peningkatan pemahaman mengenai Pembuatan Laporan keuangan yang bertujuan sebagai dasar pengambilan keputusan usaha.
Co-Authors Hidayatul Mu’arifin Irna Maya Sari Titah Rahmawati