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KETERKAITAN EFISIENSI OPERASIONAL DAN PEMBIAYAAN BERMASALAH DALAM MEMPENGARUHI PROFITABILITAS BANK UMUM SYARIAH Kusumawati, Nugrahini; Setianingsih, Ani
IQTISHODUNA IQTISHODUNA (VOL.14, No. 2, 2018)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

The aimed of this study is to examine the influence of operational efficiency and Non-Performing Financing of The Shariah Bank toward profitability.Â This study uses secondary data obtained from the annual report contained in Bank Indonesia. The sample in this study used 8 sharia commercial banks registered in Bank Indonesia in 2012-2016. Samples were chosen using purposive sampling methods. The hypothesis was tested using multiple regression. The first hypothesis was used to examine the influence of operational efficiency to profitability. The second hypothesis was used to examine the influence of Non-Performance Financing to profitability. The third hypothesis was used to examine the influence of Operational Efficiency and Non Performance Financing to profitability. The result of the research shows that operational efficiency has an effect on profitability. But operational efficiency has not an effect on profitability. Simultaneously operational efficiency and Non-Performance Financing have an effect on profitability.

ANALISIS LAPORAN REALISASI ANGGARAN DENGAN MENGGUNAKAN RASIO EFEKTIVITAS DAN RASIO EFISIENSI PADA KANTOR BADAN PERIJINAN TERPADU DAN PENANAMAN MODAL KABUPATEN SERANG Rukayah, Rukayah; Kusumawati, Nugrahini; Afriani, Raden Irna
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 4, No 2 (2017)
Publisher : Universitas Serang Raya

One of the main pillars of a country's economy is the accountability of the stakeholders. In advanced societies of civilization, such accountability is insufficient with oral reports, but should be supported by written accountability reports. Presentation of financial statements is one of written accountability for the financial performance that has been achieved.The aim of this research is how to know financial performance of Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serang is analyzed from LRA 2014 2016 using effectivity ratio and efficiency ratio.The research method used is descriptive quantitative approach. The results of the research show that average effectiveness ratio from 2014-2016 102% is very effective. This is because the realization of local retribution revenue has increased from year to year. The ratio of efficiency of Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serangshowed that the average efficiency ratio is 92%,its mean that less efficient. This is because operational expenditure and capital expenditure increase every year. Based on the result of research that financial performance of Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serang. Keywords : Effectivity Ratio, Efficiency Ratio

PENGARUH PENGENDALIAN INTERNAL TERHADAP TINGKAT KREDIT MACET DALAM PROSES PEMBIAYAAN SEPEDA MOTOR PT RADANA FINANCE CABANG TANGERANG KOTA, BANTEN Kusumawati, Nugrahini; Jimmi, Jimmi
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 2, No 1 (2015)
Publisher : Universitas Serang Raya

The purpose of this research is to determine the effect of internal control on the level of bad loans and the influence on the level of bad debts the motorcycle in PT Radana Finance branch Tangerang city, Banten. A method of analysis of data used is a questionnaire survey method with Likert scale. Data taken with taking samples obtained from employees at PT Radan Finance branch tangerang city for seven days using the formula slovin by 44 employees. Furthermore, using SPSS v.19 software and statistical formulas to determine the influence of the two variables, namely internal control (x) and loans (y). Ther result showed that there is a very strong influence of internal control (x) with bad credit (y). With Pearson correlation value of 0.884. Then the contribution of internal control variable (x) against non-performing loans (y) of 0,703, or 70.3%, while the remaining 29.7% influenced by other factors not described. And the linear regression equation obtained was Y =75.268-0,548X. In a hypothesis test based on the t-test is concluded Ho is rejected and Ha accepted. Means of internal control variable (x) has a strong influence on the variable sangta loans (y). It was on the show from the value t is greater than t table (9.980> 2021). This means that "There is a very strong influence on the level of internal control in the process of financing bad credit motorcycle PT Radana Finance branch tangerang city, Banten. Key words: internal controls, the level of bad debts

Influence Android-Based Learning to Self -Regulated Learning, Entrepreneurship, and Mathematical Literacy Dewi Surani; Mamay Komarudin; Nugrahini Kusumawati; Jaka Wijaya Kusuma
AL-ISHLAH: Jurnal Pendidikan Vol 13, No 3 (2021): AL-ISHLAH: Jurnal Pendidikan
Publisher : STAI Hubbulwathan Duri

The Covid-19 pandemic requires students to study online and at home. Online learning has its challenges because educators must choose suitable media in delivering material. This study aims to find a comparison of learning independence, entrepreneurial spirit and mathematical literacy before and after using Android media. This research method uses quantitative methods with pre and post group design. This research was conducted in one of the junior high schools in Serang on social arithmetic material. The instrument used is a learning independence questionnaire and an entrepreneurship spirit questionnaire. Another instrument is a mathematical literacy test. Data analysis used paired sample t-test. The conclusion from the results of this study is that there are differences in learning independence, entrepreneurial spirit and mathematical literacy before and after using android media.

PENGARUH PENGENDALIAN INTERNAL TERHADAP TINGKAT KREDIT MACET DALAM PROSES PEMBIAYAAN SEPEDA MOTOR PT RADANA FINANCE CABANG TANGERANG KOTA, BANTEN Nugrahini Kusumawati; Jimmi Jimmi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 2 No. 1 (2015)
Publisher : Universitas Serang Raya

The purpose of this research is to determine the effect of internal control on the level of bad loans and the influence on the level of bad debts the motorcycle in PT Radana Finance branch Tangerang city, Banten. A method of analysis of data used is a questionnaire survey method with Likert scale. Data taken with taking samples obtained from employees at PT Radan Finance branch tangerang city for seven days using the formula slovin by 44 employees. Furthermore, using SPSS v.19 software and statistical formulas to determine the influence of the two variables, namely internal control (x) and loans (y). Ther result showed that there is a very strong influence of internal control (x) with bad credit (y). With Pearson correlation value of 0.884. Then the contribution of internal control variable (x) against non-performing loans (y) of 0,703, or 70.3%, while the remaining 29.7% influenced by other factors not described. And the linear regression equation obtained was Y =75.268-0,548X. In a hypothesis test based on the t-test is concluded Ho is rejected and Ha accepted. Means of internal control variable (x) has a strong influence on the variable sangta loans (y). It was on the show from the value t is greater than t table (9.980> 2021). This means that "There is a very strong influence on the level of internal control in the process of financing bad credit motorcycle PT Radana Finance branch tangerang city, Banten. Key words: internal controls, the level of bad debts

ANALISIS LAPORAN REALISASI ANGGARAN DENGAN MENGGUNAKAN RASIO EFEKTIVITAS DAN RASIO EFISIENSI PADA KANTOR BADAN PERIJINAN TERPADU DAN PENANAMAN MODAL KABUPATEN SERANG Rukayah Rukayah; Nugrahini Kusumawati; Raden Irna Afriani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 2 (2017)
Publisher : Universitas Serang Raya

One of the main pillars of a country's economy is the accountability of the stakeholders. In advanced societies of civilization, such accountability is insufficient with oral reports, but should be supported by written accountability reports. Presentation of financial statements is one of written accountability for the financial performance that has been achieved.The aim of this research is how to know financial performance of Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serang is analyzed from LRA 2014 2016 using effectivity ratio and efficiency ratio.The research method used is descriptive quantitative approach. The results of the research show that average effectiveness ratio from 2014-2016 102% is very effective. This is because the realization of local retribution revenue has increased from year to year. The ratio of efficiency of Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serangshowed that the average efficiency ratio is 92%,its mean that less efficient. This is because operational expenditure and capital expenditure increase every year. Based on the result of research that financial performance of Badan Perijinan Terpadu dan Penanaman Modal Kabupaten Serang. Keywords : Effectivity Ratio, Efficiency Ratio

KETERKAITAN RETURN ON ASSETS (ROA) DAN FIRM SIZE DALAM MEMPENGARUHI PERATAAN LABA PERUSAHAAN NUGRAHINI KUSUMAWATI
Jurnal Akademika Vol 16, No 1 (2018): Februari 2018
Publisher : STIE Indonesia Malang

The aimed of this study was to examine the influence of company's characteristics toward income smoothing practice among listed companies at Indonesian Stock Exchange. The factors being examined were return on asset and firm size. Index Eckel is used to determine the income smoothing. The study used 11 companies listed at Indonesia Stock Exchange, in period between 2012-2015. The hypothesis was tested using multiple regression. The first hypothesis was used to examine the influence of return on asset to income smoothing practice. The second hypothesis was used to examine the influence of firm size to income smoothing . The third hypothesis was used to examine the influence of return on asset and firm size to income smoothing .The result of this study indicated that 11 out of 20 companies which were used as samples committed income smoothing . The output of multiple regression showed that return on asset and firm size not having a significant influence to income smoothing. Keyword: return on assets, firm size, income smoothing

ECONOMIC VALUE ADDED (EVA) SEBAGAI ALAT UKUR KINERJA KEUANGAN PERUSAHAAN NUGRAHINI KUSUMAWATI; NUR HAMIDAH
Jurnal Akademika Vol 15, No 1 (2017): Februari 2017
Publisher : STIE Indonesia Malang

This study aimed to analyze the financial performance of five food and baverage industries. The period 2010-2014. The method used in this research is the method that includes aspects of Economic Value Added (EVA). Economic Value Aded (EVA) is a tool for analyzing the company finance performance. The result of this study indicate that five food industries have positive, its mean that five industries have value added, but PT. Siantar Top Tbk in 2014 have EVA < 0 because their Income Statement is lower than Cost that they must pay.Keywords: Financaial performance, Economic Value Added

Platform Online Dalam Perkuliahan Pada Masa Pandemi Covid-19 Dewi Surani; Jaka Wijaya Kusuma; Nugrahini Kusumawati
Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Vol 5, No 9: SEPTEMBER 2020
Publisher : Graduate School of Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jptpp.v5i9.14057

Abstract: During the Covid-19 pandemic, lecturers and students were forced to adapt to the online lecture process by utilizing various online platforms. The purpose of this study is to explore the use of online platforms in online lectures during the Covid 19 pandemic, its strengths and weaknesses, constraints and solutions. The data were collected using a survey method by giving a questionnaire to 64 lecturer participants from all over Indonesia who were randomly selected. The results showed that lecturers were more likely to use familiar, familiar and easy-to-use platforms such as WhatsApp, followed by other platforms such as Zoom, Google Classroom while still carrying out technical implementation such as face-to-face learning such as lecture schedules on schedule, attendance attendance, fixed material referring to the RPS, evaluation of material with varied assignments and still seeking solutions to existing problems or constraints. The advantages of using online platforms include supporting the delivery of material in an attractive manner, smooth interaction, while the disadvantages are less interactive, less fluent lecture communication and tends to be one-way, wasteful of quotas, inadequate internet access, less than optimal understanding of material, and level of participation. low student. The use of online platforms in lectures during the Covid-19 pandemic requires both infrastructure and non-structural readiness to optimize the online lecture process during the Covid-19 pandemic.Abstrak: Pada masa pandemi Covid-19 dosen dan mahasiswa dipaksa untuk beradaptasi dengan proses perkuliahan online dengan memanfaatkan berbagai platform online. Tujuan penelitian ini mengeksplorasi pemanfaatan platform online di perkuliahan online pada masa pandemi covid 19, kelebihan dan kekurangnya, kendala serta solusinya. Data diambil dengan metode survei dengan memberikan angket kuesioner kepada 64 partisipan dosen di seluruh wilayah Indonesia yang dipilih secara acak. Hasil penelitian menunjukan bahwa dosen lebih cenderung menggunakan paltform yang sudah familiar dikenal dan mudah digunakan seperti WhatsApp, diikuti platform lainnya, seperti Zoom, Google Classroom dengan tetap melakukan teknis pelaksanaan seperti dalam pembelajaran tatap muka seperti jadwal pelaksanan perkuliahan sesuai jadwal, adanya absensi kehadiran, materi tetap mengacu ke RPS, evaluasi materi dengan penugasan yang variatif dan tetap mengupayakan solusi terhadap masalah atau kendala yang ada. Kelebihan pemanfaatan platform online, yaitu mendukung penyampaian materi dengan menarik, interaksi yang lancar, sementara kekurangannya ialah kurang interaktif, komunikasi perkuliahan kurang lancar dan cenderung satu arah, boros kuota, akses internet yang kurang memadai, pemahaman materi yang kurang maksimal, dan tingkat partisipasi mahasiswa yang rendah. Pemanfaatan platform online dalam perkuliahan di masa pandemi Covid-19 membutuhkan kesiapan baik infrastruktur maupun nonstruktur guna mengoptimalkan proses perkuliahan online selama pandemi Covid-19.

English for Economics: Analysis of English Needs on Economic Students in ASEAN Economic Community (AEC) Dewi Surani; Nugrahini Kusumawati
Journal of English Language Studies Vol 3, No 1 (2018): Available online in March, 2018
Publisher : English Department - University of Sultan Ageng Tirtayasa

ABSTRACTEnglish competence becomes very crucial to face global competition which includes competition of human resources, education, and economy, Quality improvement human resources became the key to successfully facing the free market in the era of ASEAN economic Community (AEC). English as a general course that must be followed by students should be able to meet the demands of competence; this is of course needs appropriate material especially for economic students so that students can understand material and economic terms. Such material is known as ESP or Englishf or Specific Purpose. This study aims to determine the problems faced by STIE Bina Bangsa Economic students in learning English, the needs of economic students related to English for Economics material, as well as the preparation of material into the syllabus of English Economy. This research uses qualitative research method of descriptive case study that is describes the problems and needs of students in learning English (English for Economics) which then interpreted in the form of a syllabus framework. Keywords:Â Â Â Â Â Â Â ESP, Needs Analysis, ASEAN Economic Comunity (AEC).Â

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