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DESIGN OF MSMEs DEVELOPMENT THROUGH PROFIT SHARING SCHEMES Taudlikhul Afkar; Teguh Purwanto; Fauziyah Fauziyah; Ferry Hariawan; Siti Istikhoroh
Jurnal Ilmu Sosial dan Humaniora Vol. 10 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v10i3.36996

Abstract

The purpose of this study is to find the design of Micro, Small, and Medium Enterprises (MSMEs) development through profit-sharing schemes seen from the perspective of MSMEs actors in East Java - Indonesia. This research was conducted in East Java, Indonesia, selecting research locations carried out randomly and then determining the respondents proportionally. Respondents in this study were 220 MSMEs actors using the proportional random sampling technique. The data analysis technique used is warped partial least square to look for the design partially and through intervening. This study uses mudarabah financing and musharakah financing as exogenous variables, principles of profit-sharing distribution as intervening variables, and development of MSMEs as endogenous variables. The findings in this study are the contribution of profit-sharing distribution as an intervening variable in the development of MSMEs through the mudarabah financing scheme and the musharakah financing with the dominance of the musharakah financing. The ideal design of the development of MSMEs is the use of mudarabah financing and musharakah financing by applying the profit-sharing distribution principle following the principles of Islamic Sharia.
Penguatan Pengelolaan Keuangan BUMDes Sebagai Upaya Menuju Desa Mandiri di Desa Kebontunggul Mojokerto Aristha Purwanthari Sawitri; Taudlikhul Afkar; Martha Suhardiyah; Suharyanto
Jurnal Pemberdayaan Masyarakat Vol 5 No 2 (2020): November
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v5i2.4324

Abstract

The purpose of the implementation of this community service activity is to provide an understanding of the financial management of BUMDes. The problem faced by partners is that bumdes financial management has not been properly managed, resulting in the optimal governance of BUMDes in the partner village. The un availability of accommodated resources in the village is one of the causes of the unsanying of local potential in partner villages and their surroundings. This method of community service implementation is carried out by providing training on the importance of accounting management as a form of business management accountability and providing assistance to partners in compiling financial statements in accordance with financial accounting standards (SAK). The result of this community service activity is that BUMDes managers are able to compile BUMDes financial statements in a simple way including cash statements, income statements, capital change reports and financial position statements. Although the results of financial reporting compiled by partners are still very simple, this reporting has been done with SAK and it is expected that in the future the management of the partner's financial system is well organized.
Prediksi Laba Bank Syariah Menuju Endemi Covid-19 Fauziyah Fauziyah; I Made Bagus Dwiarta; Taudlikhul Afkar; Yuni Sukandani
SNHRP Vol. 4 (2022): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 4 Tahun 2022
Publisher : LPPM Universitas PGRI Adi Buana

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

Abstract

Sektor perbankan merupakan salah yang terkena imbas dari pandemic Covid-19. Sektor perbankan harus tetap bertahan untuk menjaga keberlanjutan melalui laba yang diperoleh. Pemerintah melalui OJK telah membuat kebijakan untuk menekan imbas dari covid 19 dan akan melakukan tansisi menjadi endemi secara bertahap, bertingkat dan berlanjut dengan melakukan pertimbangan tertentu. Di dalam penelitian ini, laba perbankan syariah akan menjadi objek penelitian untuk dilakukan prediksi dimasa tansisi menuju endemic karena laba merupakan salah satu ukuran kinerja keuangan yang dapat dilakukan. Metode yang digunakan untuk melakukan prediksi menggunakan Metode ARIMA. Hasil yang didapat yaitu nilai ROA, ROE dan NOM di tahun 2022 semakin menurun, namun penurunan nilai tersebut tidak terlalu besar.