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Application of Shariah Enterprise Theory on Disclosure of Corporate Social Responsibility in Sharia Banking Eti Kusmiati; Marti Dewi Ungkari
El-Qish: Journal of Islamic Economics Vol. 1 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v1i2.1543.2021

Abstract

The goal of this research is to find out what information Islamic banks provide in their corporate social responsibility reports, as well as to determine the acceptability of such material in terms of Shariah Enterprise Theory (SET). This study employed a qualitative research method using a case study methodology. Primary and secondary data are the two types of data used. Data reduction, data presentation, and verification are some of the data processing strategies employed. Findings. The findings of the research demonstrate that Bank Muamalat's CSR disclosures contained Sharia Enterprise Theory disclosure elements such as vertical and horizontal accountability, indicating that Bank Muamalat Indonesia has declared its social responsibility in a very informative manner.
Analisis Tingkat Kesehatan Bank Menggunakan Metode Risk Profile, Good Corporate Governance, Earning dan Capital Pada PT. Bank Cimb Niaga Tbk Marti Dewi Ungkari
Jurnal Wacana Ekonomi Vol 18, No 1 (2018): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v18i1.510

Abstract

Banks must always be assessed for their soundness level in order to continue to provide excellent service to customers, because an unhealthy bank condition will endanger various parties, not only endanger the bank itself. One of the methods used to assess the soundness of a bank can use the currently applicable method, namely the Risk Profile, Good Corporate Governance, Earning and Capital (RGEC) method. The purpose of this research is to determine the Rating of Bank Soundness at PT. Bank CIMB Niaga Tbk in terms of RGEC. This research is in the form of descriptive quantitative research, in which the procedures for health assessment refer to the Circular and regulations that have been established by Bank Indonesia in 2011, namely SE No. 13/24 / DPNP and PBI No. 13/1 / PBI / 2011. The Risk Profile factor is measured using the NPL and LDR ratios, obtaining the predicate Fairly Healthy, the Good Corporate Governance factor by analyzing the results of the GCG self-assessment of the Bank obtains the predicate Healthy, Earning is measured using the ratio ROA, ROE, NIM and BOPO obtains the predicate Fairly Healthy and Capital is measured using the ratio CAR received the predicate Very Healthy.
PENGARUH CAPITAL ADEQUACY RATIO, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCINGTERHADAP RETURNON ASSET PADA PT BANK MUAMALATINDONESIA, Tbk Luthfi Alfiyah; Wahyuningsih Wahyuningsih; Marti Dewi Ungkari
Jurnal Ekonomi Dan Bisnis Vol 16, No 1 (2015): Jurnal Ekonomi dan Bisnis Maret 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1754.091 KB) | DOI: 10.31941/jebi.v16i1.320

Abstract

The title of this research is: “The Influence of Capital Adequacy Ratio, Financing to DepositRatio, and Non Performing Financing to Return on Asset at PT Bank Muamalat Indonesia, Tbk”. Thisresearch aimed to know the influence of Capital Adequacy Ratio, Financing to Deposit Ratio, and NonPerforming Financing to Return on Asset. The method used in this research is descriptive method ofanalysis and verification method. Data collection techniques using literatureresearch (library research)and documentation research. Analysis of the data used is the classical assumption test first formmultikolonieritas test, autocorrelation test, heteroscedasticity test and test for normality.Furthermore, using multiple linear regression statistical test, the coefficient of determination andtesting through the F test and t test using SPSS version 20 statistical application for Windows.  Theresearch findings show that Capital Adequacy Ratio, Financing to Deposit Ratio, and Non PerformingFinancing simultaneously or partially no significant influence to Return on Asset. Keyword: Capital Adequacy Ratio, Financing to Deposit Ratio, Non Performing Financing, and Return on Asset.
Characteristics of Implementing Organizations in the Implementation of Investment Policy (Case study in Garut Regency) Widaningsih Widaningsih; Alian Natision; Marti Dewi Ungkari; Husni Muharam
Ilomata International Journal of Management Vol 4 No 1 (2023): January 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.612 KB) | DOI: 10.52728/ijjm.v4i1.674

Abstract

The Endowment Development Strategy paradigm is one of the keys to success in carrying out development in our country. In the principles of the Endowment Development Strategy, one way to market the regional economic power is by opening up investment opportunities. However, the reality that has occurred regarding the development of investment in various regions (especially in Garut Regency) is still very far from expectations, where investment interest with investment realization is still far from the targeted figure. As for the purpose of this research is to find objective facts in the hope that the results of the research can be accepted as the truth. The research method used is a qualitative approach method with the object of institutional research, as well as the unit of analysis in this research is the DPMPT and other related Technical Services. The data analysis technique uses the triangulation method by synchronizing the data obtained among one informant and other informants. The results of the study show that existing SOPs at other Technical Services have not been integrated into the DPMPT so that they are still implemented partially. Based on field results there are still problems related to delays in issuing permits, this shows that the principle of excellent service, service that is fast, precise, certain, efficient and effective in accordance with the principles of good governance have not been maximized. The characteristics of implementing organizations in Garut Regency are still relatively weak, this is indicated by the unpreparedness of the human resources of the policy implementer, this is proved by the lack of understanding of the main tasks and functions (TUPOKSI) as well as Standards and the objectives of the policy itself. Based on this research, it is suggested that the implementing apparatus in the field should be involved in technical meetings in the context of integrated licensing services in order to understand the real purpose of the integrated licensing services policy. Building good and effective communication so that policy implementers have the courage to ask superiors about things they do not understand, especially about the objectives of the policies being implemented, the leaders must display a more responsive attitude, not arrogant and not authoritarian.
Characteristics of Implementing Organizations in the Implementation of Investment Policy (Case study in Garut Regency) Widaningsih Widaningsih; Alian Natision; Marti Dewi Ungkari; Husni Muharam
Ilomata International Journal of Management Vol 4 No 1 (2023): January 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i1.674

Abstract

The Endowment Development Strategy paradigm is one of the keys to success in carrying out development in our country. In the principles of the Endowment Development Strategy, one way to market the regional economic power is by opening up investment opportunities. However, the reality that has occurred regarding the development of investment in various regions (especially in Garut Regency) is still very far from expectations, where investment interest with investment realization is still far from the targeted figure. As for the purpose of this research is to find objective facts in the hope that the results of the research can be accepted as the truth. The research method used is a qualitative approach method with the object of institutional research, as well as the unit of analysis in this research is the DPMPT and other related Technical Services. The data analysis technique uses the triangulation method by synchronizing the data obtained among one informant and other informants. The results of the study show that existing SOPs at other Technical Services have not been integrated into the DPMPT so that they are still implemented partially. Based on field results there are still problems related to delays in issuing permits, this shows that the principle of excellent service, service that is fast, precise, certain, efficient and effective in accordance with the principles of good governance have not been maximized. The characteristics of implementing organizations in Garut Regency are still relatively weak, this is indicated by the unpreparedness of the human resources of the policy implementer, this is proved by the lack of understanding of the main tasks and functions (TUPOKSI) as well as Standards and the objectives of the policy itself. Based on this research, it is suggested that the implementing apparatus in the field should be involved in technical meetings in the context of integrated licensing services in order to understand the real purpose of the integrated licensing services policy. Building good and effective communication so that policy implementers have the courage to ask superiors about things they do not understand, especially about the objectives of the policies being implemented, the leaders must display a more responsive attitude, not arrogant and not authoritarian.
Pengaruh Penurunan Nilai Tukar Rupiah terhadap Harga Saham Sektoral pada Indeks Bisnis-27 di Bursa Efek Indonesia Periode Juli sampai September 2018 Intan Mauludina; Kasmat Djuanta; Marti Dewi Ungkari
Jurnal Wahana Akuntansi Vol 4, No 2 (2019): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v4i2.1999

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penurunan nilai tukar rupiah terhadap harga saham sektoral pada Indeks Bisnis 27 di Bursa Efek Indonesia pada saat penurunan nilai tukar rupiah terhadap dollar Amerika Serikat periode Juli sampai September 2018. Dalam penelitian ini digunakan data sekunder, data tersebut diperoleh dari www.idx.co.id dan www.bi.go.id . Metode yang digunakan dalam pengolahan data pada penelitian ini adalah analisis regresi sederhana, dengan total 9 (Sembilan) sampel perusahaan dari 9(Sembilan)sektor yang diteliti. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik non-probability sampling dengan metode purposive sampling. Berdasarkan analisis yang menggunakan teknik analisis regresi sederhana menunjukan bahwa ada perbedaan daya tahan perusahaan dilihat dari harga saham diantara berbagai sektor perusahaan pada indeks BISNIS-27 atas penurunan nilai tukar rupiah terhadap dollar Amerika Serikat dan ada beberapa faktor penyebab yang menyebabkan terjadinya perbedaan daya tahan tersebut.
Analisis Perputaran Piutang dan Perputaran Persediaan dalam Kaitannya dengan Profitabilitas pada PT. Mayora Indah Tbk Vina Nurul Septiani; Marti Dewi Ungkari; Uu Suparman
Jurnal Wahana Akuntansi Vol 4, No 1 (2019): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v4i1.1700

Abstract

Tujuan penelitian ini untuk mengetahui hubungan perputaran piutang dan perputaran persediaan dengan profitabilitas (ROA) pada PT. Mayora Indah Tbk. Metode penelitian yang digunakan adalah deskriptif analisis. Teknik pengumpulan data menggunakan penelitian kepustakaan dan penelitian dokumentasi. Sedangkan teknik pengolahan data dilakukan dengan analisis data kualitatif yang meliputi reduksi data, penyajian data dan penarikan kesimpulan atau verifikasi. Hasil penelitian ini menunjukkan bahwa perputaran piutang dan perputaran persediaan memiliki korelasi yang rendah dengan profitabilitas (ROA).
Analisis Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah Kabupaten Garut Kia Siti Julia; Marti Dewi Ungkari; Cecep Hamzah Pansuri
Jurnal Wahana Akuntansi Vol 5, No 1 (2020): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v5i1.1711

Abstract

Tujuan dari penelitian ini, untuk mengetahui bagaimana kontribusi pajak daerah di Kabupaten Garut terhadap pendapatan asli daerah dan bagaimana kontribusi retribusi daerah di Kabupaten Garut terhadap pendapatan asli daerah. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan teknik pengumpulan data yaitu penelitian kepustakaan dan penelitian lapangan. Teknik penelitian lapangan dilakukan dengan dokumentasi dan wawancara. Teknik pengolahan data yang digunakan dalam penelitian ini adalah metode kualitatif dengan beberapa tahapan yaitu reduksi data, penyajian data dan penarikan kesimpulan/verifikasi. Hasil penelitian menunjukkan bahwa pajak daerah memberikan kontribusi yang signifikan terhadap pendapatan daerah dan retribusi daerah memberikan kontribusi yang kurang terhadap pendapatan daerah.
Preferensi Objek Wisata Bahari Menggunakan Metode Analytical Hierarchy Process Marti Dewi Ungkari
Jurnal Wahana Akuntansi : Sarana Informasi Ekonomi dan Akuntansi Vol 7, No 2 (2022): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v7i2.2566

Abstract

Penelitian ini bertujuan untuk menganalisis pilihan objek wisata bahari, dengan mempertimbangkan faktor-faktor atau kriteria dan sub-kriteria tertentu yang mempengaruhi minat wisatawan untuk berkunjung ke objek wisata tersebut. Faktor atau kriteria yang dianalisis adalah Atraksi, Akses, dan Amenitas. Sedangkan objek wisata bahari yang dikaji adalah adalah Pantai Santolo, Pantai Sayangheulang dan Pantai Rancabuaya yang berada di Kabupaten Garut. Penelitian ini merupakan penelitian kuantitatif dengan alat bantu Analytic Hierarchy Process (AHP) dan Software Expert Choice. Responden dalam penelitian ini berjumlah 70 orang, dengan kriteria responden adalah wisatawan yang pernah berkunjung ke ketiga objek wisata bahari tersebut. Hasil penelitian menunjukkan bahwa urutan pertimbangan yang mempengaruhi keputusan wisatawan dalam berkunjung ke objek wisata bahari adalah aksesibilitas dengan nilai 44,30%, kemudian pertimbangan kedua atraksi sebesar 33,30%, dan pertimbangan terakhir amenitas sebesar 22,40%. Hasil penelitian lainnya menunjukkan bahwa berdasarkan pertimbangan faktor atau kriteria yang mempengaruhi minat berkunjung ke objek wisata bahari dengan urutan pertama ditempati oleh Pantai Santolo dengan nilai 41,9%, pertimbangan kedua Pantai Sayangheulang sebesar 38,7% dan pertimbangan ketiga Pantai Rancabuaya sebesar 19,4%.
Analisis Current Ratio, Debt To Equity Ratio, dan Return On Asset dalam Hubungannya dengan Dividend Payout Ratio pada Perusahaan Manufaktur Sektor Rokok yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018 Dewi Asri; Marti Dewi Ungkari; Kurnaeli Kurnaeli
Jurnal Wahana Akuntansi Vol 4, No 2 (2019): Jurnal Wahana Akuntansi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwa.v4i2.1715

Abstract

Penelitian ini bertujuan untuk mengetahui analisis hubungan antara current ratio, debt to equity ratio, dan return on assets dengan dividend payout ratio pada perusahaan manufaktur rokok yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Penelitian ini menggunakan variabel current ratio (CR), debt to equity ratio (DER), return on assets (ROA), dan dividend payout ratio (DPR) dengan objek penelitian sebanyak 2 perusahaan manufaktur dari sektor rokok pada periode tersebut. tahun 2016 hingga 2018. Metode penelitian yang digunakan adalah deskriptif kuantitatif, pengumpulan data yaitu studi kepustakaan dan studi dokumentasi. Teknik analisis yang digunakan adalah analisis data kualitatif dengan model Miles and Huberman dan analisis koefisien korelasi parsial menggunakan software SPSS 23. Hasil penelitian ini menunjukkan bahwa pada perusahaan manufaktur rokok current ratio dan return on assets dengan dividend payout ratio memiliki hubungan yang negatif, sedangkan debt to equity ratio dan dividend payout ratio memiliki hubungan yang positif.