Article Per Year (5 Year)
p-Index From 2019 - 2024
0.659
P-Index
This Author published in this journals
All Journal International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Journal of Sharia Accounting and Tax (JSAT Iqtishodiah: Jurnal Ekonomi dan Perbankan Syariah
Aditya Achmad Rakim
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Implementasi PSAK No. 102 pada Pembiayaan Murabahah di BMT Al-Bahjah Cirebon Anggita Ainun; Aditya Achmad Rakim
Journal of Sharia Accounting and Tax Vol. 1 No. 2 (2023): November 2023
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jsat.v1i2.19

Abstract

BMT Al-Bahjah merupakan salah satu lembaga keuangan syariah berbentuk koperasi simpan pinjam yang berfungsi melayani pembiayaan dan tabungan dari masyarakat. BMT Al-Bahjah melayani pembiayaan dengan akad murabahah, mudharabah, dan musyarakah. Produk yang paling banyak digunakan oleh anggota BMT adalah pembiayaan murabahah. Metode yang dilakukan dalam penelitian ini adalah kualitatif deskriptif dan teknik pengumpulan data menggunakan wawancara dan dokumentasi. Hasil penelitian menunjukkan implementasi pembiayaan akad murabahah di BMT AlBahjah Cirebon dalam menerapkan PSAK No. 102 sudah sesuaai. Perlakuan, pengakuan, dan pengukuran akuntansi belum sepenuhnya sesuai PSAK No. 102. Tidak ada sistem denda di BMT Al-Bahjah, sedangkan aturan yang sesuai dengan PSAK No. 102 menyatakan bahwa denda bagi nasabah yang terlambat membayar diterima dan diakui sebagai dana kebajikan. Untuk penyajian dalam BMT Al-Bahjah sudah sesuai dengan PSAK No. 102 yang meliputi penyajian piutang murabahah sebesar nilai neto yang direalisasikan, kemudian margin murabahah disajikan sebagai pengurang piutang murabahah. Untuk pengungkapan sudah sesuai dengan PSAK No. 102, dan pengungkapan dalam BMT Al-Bahjah mengungkapkan tentang transaksitransaksi murabahah seperti perolehan aset murabahah, piutang murabahah, dan margin murabahah.
JAKARTA COMPOSITE INDEX (JCI) MOVEMENT : CASE STUDY BASED ON SHORT TERM DATA OF THE FED'S INTEREST RATE, BI RATE AND INFLATION DIENI NURUL ALIYYA; ADITYA ACHMAD RAKIM; MAKMURI AHDI
Iqtishodiah: Jurnal Ekonomi dan Perbankan Syariah Vol. 4 No. 2 (2022): Iqtishodiah
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Increase in the Fed's interest rate will caused a large capital outflow that affected the capital market and investment in a country. Bank Indonesia interest rate (BI Rate) raise will trigger an increase in the inflation rate, raise in inflation will also have an impact on the amount of money revolving in the market. This study analyzed Jakarta Composite Index (JCI) movement base on the Fed's interest rate, BI Rate and inflation. The population used in this research is historical data of the Jakarta Composite Index (JCI) for the 2013-2017 period. The results of the JCI index movement data two weeks after the announcement of the Fed's rate raise indicated that the Fed's interest rates were proven. The results of the test of the effect of the BI Rate on the index movement indicate that an increase in the BI Rate of market participants will respond positively. While an increase in the inflation rate will cause a negative response by market participants due to the decline in the level of corporate profits
How Talent Development Management in Public Sector? Misra, Isra Misra; Sardimi; Ali Sadikin; Aditya Achmad Rakim
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 4 No. 1 (2024): Vol. 4 No. 1 (2024): April | International Journal of Business, Technology and
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v4i1.300

Abstract

Public sector services is a very relevant issue today. All countries compete to provide the best service for their people. Services have shifted from conventional-based services to digital-based services. This research is an exploratory qualitative research with a secondary data approach where the researcher wants to see a problem with nine maps of talent development management. The results of the study found that the public sector service strategy in Indonesia in the Perspective of Talent Development Management (TDM) has been running but still has a tendency to be limited according to organizational needs based on the roadmap for the concept of talent development management. The leadership commitment has the same vision so that improving the quality of public services is an obligation for public officials which is a challenge for Indonesia. Factors supporting employee talent development are consistency, cooperation, willingness, partnership, motivation and support from the community. While the inhibiting factors for employee talent development program activities are regulations, budget, supporting facilities/infrastructure and geographical location.
Co-Authors Ali Sadikin Anggita Ainun DIENI NURUL ALIYYA Makmuri Ahdi Misra, Isra Misra Sardimi