Rendra Arief Hidayat
Accounting Departement, Faculty Of Economics And Business, Universitas Negeri Surabaya

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Comparative Analysis of The Performance of Sharia Banks and Conventional Banks in Indonesia Rendra Arief Hidayat; Indah Shofiyah; Hendra Hendra
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p251-263

Abstract

This paper examines the comparative performance of sharia banks and conventional banks for the period 2010-2020. The financial performance itself is seen from 3 aspects, namely efficiency, asset quality, and stability. Based on previous empirical research, the indicators used to measure efficiency are BOPO, asset quality with NPF (sharia banks) and NPL (conventional banks), and stability with Z scores. This research was conducted at sharia banks and conventional banks in the period 2010-2020 and used secondary data. The sample used was selected by purposive sampling. The data used in this study were obtained from financial statements collected and published through the Otoritas Jasa Keuangan (OJK) website www.ojk.go.id, the Osiris database, and the website of each bank that was used as a research sample and tested using two different statistical techniques average (independent sample test). The results of this study indicate that the rapid development of sharia banks compared to conventional banks in the post-crisis period was followed by the consistency of performance (better than conventional banks) as shown in the crisis period
Pelatihan Pengelolaan Keuangan Keluarga di Masa Pandemi Covid-19 Rediyanto Putra; Rohmawati Kusumaningtias; Lintang Venusita; Pujiono Pujiono; Rendra Syarief Hidayat
Abimanyu : Jornal of Community Engagement Vol 3 No 1 (2022): February 2022
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v3n1.p80-91

Abstract

Tujuan dari dilakukannya kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pengetahuan mengenai pengelolaan keuangan keluarga di masa pandemi Covid-19 untuk menciptakan efektivitas dan efisiensi keuangan keluarga. Kegiatan pengabdian ini akan dilakukan pada ibu-ibu di RT 02 dan RT 04 RW 10 Desa Sumorame Kecamatan Candi Sidoarjo Jawa Timur. Secara umum, pelaksanaan kegiatan PkM ini telah berjalan dan diterima dengan baik. Hasil dari pelaksanaan PkM ini menunjukkan bahwa para peserta PkM mendapatkan tambahan pemahaman mengenai tata kelola keuangan keluarga di masa pandemi, hal ini didasarkan pada bukti nilai dari latihan soal yang menunjukkan bahwa rata-rata tingkat pemahaman materi dari para peserta pelatihan keuangan keluarga adalah sebesar 53%. Beberapa saran yang diajukan berdasarkan hasil pelaksanaan program pengabdian yaitu perlu untuk adanya penyesuaian jadwal dan metode pelaksanaan program pengabdian ketika dilakukan di masa pandemi COVID-19 atau masa-masa dengan tingkat ketidakpastian yang tinggi, tingkat koordinasi yang baik antar anggota pelaksanaan sangat dibutuhkan untuk tercapainya program, dan perlu adanya inovasi penyampaiaan materi agar audience tidak merasa bosan dan semakin semangat untuk menambah pengetahuan. Kegiatan ini diharapkan dapat menghasilkan beberapa luaran penting seperti 1 modul pengelolaan keuangan keluarga, 1 artikel jurnal pengabdian, 1 artikel media masa, dan 1 video pelaksanaan program.
Management accounting information system and intellectual capital: a way to increase SME’s business performance Hariyati Hariyati; Dian Anita Nuswantara; Rendra Arief Hidayat; Insyirah Putikadea
Jurnal Siasat Bisnis VOL 27, NO 1 (2023)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol27.iss1.art5

Abstract

Purpose – The paper aims to clarify the unclear relationship between management accounting information systems and SME business performance by having intellectual capital as mediating variable. This will expand the domain of management accounting information usage from SME’s perspective. Design/methodology/approach – The paper used a descriptive study using the close-ended questionnaire distributed to 428 SMEs in East Java Region. The data were complemented by statistical analysis using SMART PLS to test the mediation role of intellectual capital. Findings – The paper provided empirical evidence that intellectual capital plays as a quasi mediating for management accounting information system and business performance relationship. This encouraged SME to optimize their IT usage to maximize the benefit of implementing MAIS. Research limitations/implications – Since management accounting system needs for business varied, future study needs to consider the level of IT usage. Therefore, future researchers are encouraged to investigate how to set the usage level. Practical implications – The paper included implications for the development of higher level of IT usage, such as management accounting information system to gain the benefits, that is increased business performance. Originality value – This paper filled the gap in IT usage from SMEs’ perspective by expanding the role of intellectual capital on the relationship of management accounting information systems on business performance.
Pemberdayaan Bumdes Bojonegoro Melalui Kemandirian Pengelolaan Website Rediyanto Putra, S.E., MSA; Rohmawati Kusumaningtias; Pujiono Pujiono; Cantika Sari Siregar; Rendra Arief Hidayat; Eko Prasetyo
Abimanyu : Jornal of Community Engagement Vol 4 No 1 (2023): February 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n1.p1-8

Abstract

This service activity will be carried out at BUMDES located in Kapas Village, Kapas District, Bojonegoro Regency, East Java. This group experienced several problems, namely the lack of knowledge about the use of Information and Communication Technology for BUMDES businesses and the unavailability of BUMDES website media that can be used to manage and disseminate information to the public. Therefore, this activity provides solutions as follows: training on the use of Information and Communication Technology to BUMDES managers and the creation of websites and YouTube accounts as BUMDES media for digitally managing and disseminating information. The methods used in this community service activity are field surveys, lectures, demonstrations, practices, discussions, and distributing questionnaires. This PkM activity has been going well as shown from the results of the PkM activity survey that has been given to participants. This PkM activity succeeded in providing a number of outcomes that were given to partners in the form of website products, youtube accounts, and simple excel-based financial applications. In addition, this PkM also provides knowledge partners that can be used to manage the BUMDES business that has been run so that it becomes even better.
ANALYSIS OF SHARE PERFORMANCE USING THREE FACTORS MODEL FAMA AND FRENCH (TFMFF) IN ILQ-45 STOCK PERIOD 2017-2020 Rendra Arief Hidayat; Bayu Rama Laksono; Arfiana Dewi; Rizky Aditya Nugraha
Jambura Economic Education Journal Vol 5, No 2 (2023): JULY 2023
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v5i2.18813

Abstract

Research conducted by Fama and French in 1996 showed that there were factors other than the beta that were significantly able to predict stock returns. However, several subsequent studies showed inconsistent results. The discrepancy between the results of previous studies prompted this research to be carried out. In this study, the researchers selected the stocks used based on the criteria for company profits and return on equity (ROE) offered by Warren Buffett. This study uses Buffett's criteria in selecting stocks that are used to analize TFMFF in estimating the return of stocks grouped into the Fama French portfolio. The method used is quantitative. The secondary data used are quarterly close price data, mining company equity value, Bank Indonesia interest rate (risk-free rate), and number of outstanding shares (number of shares outstanding). The results show that the TFMFF is accurate in predicting stock returns.