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All Journal Jurnal Ilmiah Manajemen Ubhara Jurnal Revenue : Jurnal Ilmiah Akuntansi ISLAMIC ACCOUNTING JOURNAL
Budi Utomo
IAIN Salatiga
Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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BUSINESS STRATEGIES: RUMUSAN STRATEGI MENINGKATKAN PEREKONOMIAN SEKTOR UMKM DI TENGAH PANDEMI Priska Rahmawati; Nur Aziz; Budi Utomo
Jurnal Ilmiah Manajemen Ubhara Vol 3, No 2 (2021): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v3i2.924

Abstract

Pandemi Covid-19 telah melanda Indonesia, hal ini mengakibatkan penurunan tingkat pendapatan dalam perekonomian. UMKM merupakan salah satu sektor yang terkena dampak pandemi ini. Pelaku usaha UMKM mengalami penurunan tingkat pembeli, hal ini terjadi karena adanya kebijakan PPKM (Pemberlakuan Pembatasan Kegiatan Masyarakat). Penelitian ini bertujuan untuk menjawab permasalahan yang dihadapi oleh pelaku usaha UMKM dan memberikan strategi bisnis baru supaya bisa bertahan di tengah pandemi. Metode penelitian dalam penelitian ini menggunakan analisis kualitatif dengan teknik pengumpulan data observasi partisipasi dan menggunakan sumber data sekunder. Hasil penelitian ini berupa rumusan strategi bisnis baru yaitu, melakukan penjualan E-Commerce, melakukan pemasaran dengan digital marketing, memperbaiki kualitas produk dan layanan, serta menjalin hubungan baik dengan konsumen (Customer Relationship Marketing). Dengan adanya penelitian ini akan memberikan kontribusi kepada pelaku UMKM untuk mempertahankan bisnisnya di masa pandemi, dan jangka panjangnya akan meningkatkan pendapatan nasional melalui sektor UMKM.Kata Kunci : Covid-19, UMKM, Strategi Bisnis
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN FINANCING TO DEPOSITO RATIO (FDR) TERHADAP PROFITABILITAS DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL INTERVENING PADA BANK UMUM SYARIAH Ahmad Hakimul 'Izza; Budi Utomo
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.73

Abstract

This study examined the effect of capital adequacy ratio (CAR) and financing to deposit ratio (FDR) on profitability with non performing financing (NPF) as intervening variables in Islamic commercial banks for the period 2016-2020. The results of this study show that the capital adequacy ratio has a positive effect on profitability (ROA), but in contrast to financing to deposit ratio (FDR) which has no effect on profitability (ROA), then non performing financing (NPF) has a positive effect on profitability (ROA). The study also found that non performing financing (NPF) does not mediate the relationship between capital adequacy ration (CAR) to profitability (ROA), but non performing financing (NPF) is proven to mediate the relationship between financing to deposit ratio (FDR) to profitability (ROA).
The Effect of Audit Committee Characteristics and Profitability on Timeliness of Financial Report Submission (Case Study of Companies Listed in the Jakarta Islamic Index 2016-2020 Period) Siti Ika Nuraini; Budi Utomo
Islamic Accounting Journal Vol 1, No 2 (2021): Islamic Accounting Journal
Publisher : UIN Salatiga

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Abstract

The purpose of this study is to analyze the effect of the characteristics of the audit committee and profitability of the timeliness of submission of financial statements, where the audit committee characteristics variable consists of the size of the audit committee, the composition of the independent audit committee, the frequency of the audit committee meeting and the audit committee competency. The object of this research company registered in Jakarta Islamic Index Period 2016-2020 with sampling using the purposive sampling method and obtained a sample of 11 companies. Data testing is done by logistical regression analysis using SPSS 25 tools While the frequency of audit committee meetings and profitability has a negative effect on no significant on the timeliness of the delivery of financial statements.Keywords: Characteristics of the Audit Committee, Profitability, and Timeliness of Financial Report Submission.
Co-Authors Ahmad Hakimul 'Izza Nur Aziz Priska Rahmawati Siti Ika Nuraini