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All Journal JURNAL MANAJEMEN (EDISI ELEKTRONIK) Moneter : Jurnal Keuangan dan Perbankan
Indupurnahayu
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determination of Going Concern Opinion In Manufacturing Companies Listed on The Indonesia Stock Exchange (IDX) Indupurnahayu; Sundarta, M. Imam; Nugroho, Agung; Maulani, Denia
Jurnal Manajemen (Edisi Elektronik) Vol. 14 No. 3 (2023): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v14i3.15095

Abstract

The existence of the Covid 19 pandemic provides impact to companies in Indonesia, especially in the world of finance especially auditors, there are perspective new related opinion namely going concern towards evaluation performance company as audite, then objective exists study This is for analysis the most important factors influential For gift going concern opinion on IDX Manufacturing Companies from 2018 to 2021, application method with regression logistics on 280 samples with purposive sampling method, Based on results research, there is findings that KAP reputation , interaction between debt to asset ratio and debt to equity ratio, as well as interaction between profitability with size company own connection negative with gift going concern audit opinion. Temporary that is , annual audit opinion previously own connection positive with gift going concern audit opinion. However, no found significant relationship between profitability, debt to asset ratio, debt to equity ratio, and size company with going concern audit opinion, in general overall, findings study This show that KAP reputation, annual audit opinion previously, as well interaction between debt to asset ratio and debt to equity ratio, and interactions between profitability with size company can become indicator beginning for internal auditors give going concern opinion for evaluate health finance and sustainability company.
Village Financial Management Strategy in Improving Village Financial Performance in Bogor District: Management Finance Village Atikah, Raden Muhammad Jiddan Aziz; Yusman Syaukat; Laily Dwi Arsyianti; Indupurnahayu; Renea Shinta Aminda
Jurnal Manajemen (Edisi Elektronik) Vol. 14 No. 3 (2023): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v14i3.14331

Abstract

Development changes village for 10 years experience a very rapid increases with the birth of law number 6 of 2014 about village, but Corruption cases in Indonesia are still very high, especially in Bogor Regency there was a case of arrest of the Bogor Regency Regent, 7 reports of misuse of village funds and 1 arrest of the village head who was proven to be a suspect in corruption in village financial management, the existence of this case will affect the village's assessment, especially in its financial performance requires good management in managing finances in order to create good governance, therefore the purpose of this study is the arrangement of village financial management, data processing methods using the Analytical Hierarchy Process (AHP) with a profusive sampling sample including 7 expert judgments to assess strategy, results This research is based on the dominating criterion, namely planning that must be improved, on the sub-criteria, namely village financial independence, and on the alternative strategy chosen, namely strengthening the quality of human resources and regulations, then carrying out managerial implications by strengthening the quadruple helix model approach between the government, academics/experts, business, and society.
Implementation of PSAK 107 and the Effect of Ijarah Financing on the Profitability of BPRS Amanah Ummah Leuwiliang Before and After the Covid-19 Pandemic Period Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu; Wijayanti, Putriana; Sundarta, M. Imam
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 1 (2024)
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i1.639

Abstract

There are several Islamic private banks that have experienced setbacks in generating profits so that the assets and capital generated are not so good due to covid-19. Bank Amanah Ummah is experiencing declining profitability. The purpose of this study was to determine the effect of ijarah financing on the profitability before the covid-19 pandemic and afterwards of BPRS Amanah Ummah Leuwiliang. The data used are financial statements and interview results regarding the application of PSAK 107 for the 2017-2020 period. The data analysis method is simple linear regression using Microsoft excel 2010. Profitability is calculated by ROE net income divided by total equity. The results of this study indicate that ijarah financing has an effect on profitability before and after the pandemic, the ijarah financing scheme is sufficient to help the community, and the application of PSAK 107 regarding ijarah accounting is in accordance with the provisions.
Co-Authors Aminda, Renea Shinta Atikah, Raden Muhammad Jiddan Aziz Hurriyaturrohman, Hurriyaturrohman Laily Dwi Arsyianti Maulani, Denia Nugroho, Agung Sundarta, M. Imam Wijayanti, Putriana Yusman Syaukat