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All Journal Akuisisi : Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Manajemen DIVERSIFIKASI
Nina Lelawati
Universitas Muhammadiyah Metro
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Physics

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Journal : FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN

 1 
Dampak Implementasi PSAK 71 Terhadap Cadangan Kerugian Penurunan Nilai (CKPN) Aset Produktif Perbankan Konvensional Indonesia Rahmat Fajar Ramdani; Nina Lelawati
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 5, No 2 (2022): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v5i2.1011

Abstract

PSAK 71 merupakan standar akuntansi yang mengatur pengakuan serta pengukuran instrument keuangan yang baru efektif pada tahun 2020. Tujuan penelitian ini adalah untuk mengetahui dampak implementasi PSAK 71 terhadap cadangan kerugian penurunan nilai (CKPN) asset produktif pada perbankan konvensional. Penelitian ini menggunakan 42 sampel perusahaan perbankan konvensional yang dipilih melalui metode purposive sampling dengan periode pengamatan dimulai dari tahun 2018 sampai 2021 yang dikelompokkan menjadi 2 periode yaitu; periode 2018 dan 2019 merupakan periode sebelum implementasi PSAK 71, periode 2020 dan 2021 periode setelah implementasi PSAK 71. Penelitian ini menggunakan metode analisis statistika deskriptif dan paired sample T – Test sebagai metode analisis data. Hasil penelitian menunjukan secara statistic implementasi PSAK 71 memberikan pengaruh yang signifikan terhadap nilai cadangan kerugian penurunan nilai (CKPN) asset produktif yang ditunjukkan dengan nilai rasio cadangan kerugian penurunan nilai (CKPN) pada asset produktif di periode setelah implementasi PSAK 71 yang semakin besar dibandingkan dengan periode sebelum implementasi PSAK 71.
PERAN IMPLEMENTASI GREEN BANKING PADA BANK SYARIAH INDONESIA NINA LELAWATI; ELMIRA FEBRI DARMAYANTI; JAWOTO NUSANTORO
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 6, No 2 (2023): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v6i2.1823

Abstract

Banking that prioritizes social and environmental finance and the preservation of natural resources is known as "green banking". Man has an obligation to take care of the environment he has created through the preservation of the environment.  The objectives of this study are: (1) Knowing   the green banking program implemented by Bank Syariah Indonesia, and (2) knowing that the green banking program is implemented at Bank Syariah Indonesia.   Qualitative proximity and descriptive analysis become research models through literature study activities of similar research. The secondary data used came from the findings of other researchers. Thecomponents of data analysis activities are as follows: 1) reducing data, 2) presenting data, and 3) drawing conclusions.  According to research findings, Islamic banking in Indonesia has adopted environmentally friendly practices such as the efficiency of paper and electricity use, water use efficiency, waste management and reduction, and the efficiency of paper use and use.  The tauhid value of the Islamic economic system is upheld by Bank Syariah Indonesia's green banking model which is very similar to the green banking business model.
Co-Authors Ali, Karnila Ana Septiani Andi Prasetya Andi Safrizal Ardiansyah Japlani, Ardiansyah Celly Novita Darmayanti, Elmira Febri Fitriani Fitriani Inge Cicilia Tahara Irvan Kurniawan Jawoto Nusantoro Meilis Sartika Muhammad Demsi Dupri Nani Septiana Rahmat Fajar Ramdani Rahmat Fajar Ramdani Regiana Marilyn Sindi Okvaniar Siti Handayani Wiwin Nurviana