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Bursa : Jurnal Ekonomi dan Bisnis

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Published by Lembaga Riset Ilmiah

ISSN : - EISSN : 28296397 DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Bursa : Jurnal Ekonomi dan Bisnis is a publication media that contains the results of research in the field of Economics and Business which includes studies of Economics, Accounting, Management, Finance, and Business. Manuscripts published in the BURSA Jurnal Ekonomi dan Bisnis include the results of scientific research, original articles, and new scientific reviews.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 45 Documents

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Analisis Penerapan PSAK 109 pada Baznaz Kota Medan Tahun 2020-2021 Fitri Rahmayani; Juliana Nasution
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

BAZNAZ Medan is one of the official bodies established by the government which is trusted by the government to collect, manage and distribute zakat, alms infaq to mustahik in the city of Medan. This study aims to analyze the application of PSAK 109 in the presentation of BAZNAS financial statements in the city of Medan. The research method used is a qualitative research method with a descriptive method. The data used in this study are primary data and secondary data, with data collection techniques in the form of triangulation techniques. The data analysis method used is data reduction, data presentation, final verification/conclusion. The results of this analysis show that Medan City BAZNAZ in presenting the main points has implemented PSAK 109. Although Medan City BAZNAZ has implemented ZIS calculations, most of BAZNAZ's final obligations have not fully complied with PSAK. This study aims to determine the application of PSAK 109 at the Amil Zakat Agency of MEDAN City. This type of research is a type of qualitative research. Data collection methods used are direct observation, interviews, and documentation. The results of this study can be concluded that the accounting management at the Medan City Amil Zakat Agency has not fully implemented PSAK 109

The Effect Of Zakat Performing Ratio On Financial Performance Of Sharia Commercial Banks Moderated By Sharia Banking Company Size (Study on Islamic Commercial Banks 2016-2020 Period) Bakti Prayogo; Fetria Eka Yudiana
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

This study aims to determine the effect of the Shariah Compliance (Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio) and Islamic Social Reporting on Financial Performance with Company Size as a Moderation Variabel in Islamic Commercial Banks for the 2016-2020 period. This type of research is a quantitative research using secondary data in the form of panel data and using Moderated Regression Analysis as data analysis. The data that has been obtained is then processed using the E-views 9 application tool. Based on the results of this study shows that the Islamic Income Ratio (IsIR) variable has a positive and insignificant effect on Financial Performance, Profit Sharing Ratio (PSR) has a positive and insignificant effect on Financial Performance, Zakat Performance Ratio (ZPR) has a positive and significant effect on Financial Performance, Islamic Social Reporting (ISR) has a negative and insignificant on Financial Performance, and Company Size has a positive and insignificant on Financial Performance. Company Size can moderate the effect of Zakat Performance Ratio (ZPR) but is unable to moderate the effect of Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR), and Islamic Social Reporting (ISR) on Financial Performance

Pengaruh Intellectual Capital (IC), Good Corporate Governance (GCG), Dan Islamic Corporate Social Responsibility (ICSR) Terhadap Nilai Perusahan Dengan Profitabilitas Sebagai Variabel Intervening Muhammad Erfani; Yusvita Nena
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

The results of this study show that Intellectual Capital (IC) has a negative effect on Firm Value, and Good Corporate Governance (GCG) has no effect on Firm Value. Islamic Corporate Social Responsibility (ICSR) does not affect firm value. Profitability has a positive effect on firm value. Intellectual Capital (IC) does not affect Profitability. Good Corporate Governance (GCG) hurts profitability. Islamic Corporate Social Responsibility (ICSR) does not affect profitability. Profitability does not mediate the relationship between Intellectual Capital (IC) and Firm Value. Profitability does not mediate the relationship between Good Corporate Governance (GCG) and Firm Value. Profitability does not mediate the relationship between Islamic Corporate Social Responsibility (ICSR) and Firm Value

Analisis Sistem dan Prosedur Penerimaan Pendapatan Asli Daerah (PAD) Pada Badan Pengelolaan Pajak Dan Retribusi Daerah Kota Medan Zulhamidah Zulhamidah; Juliana Nasution
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

This study aims to find out how the system and procedures for receiving local revenue are carried out at the Regional Financial and Asset Management Agency of Palembang City. Systems and procedures are stages or revenue streams from data collection to data processing with regional financial management guidelines and government regulations applied so that they can be assessed whether they are appropriate or not.The data that are managed in this study are the systems and procedures for receiving original local revenue that are in the financial management agency and the regional assets of Palembang. Data analysis and discussion were carried out with a descriptive qualitative analysis method, namely by collecting and analyzing theories from various sources and experts as literature, so that these theories were linked to applications that have been applied to the Regional Financial and Asset Management Agency of Palembang City in the admission process

Analisis Realisasi Anggaran Belanja Pada Badan Perencanaan Pembangunan Daerah Provinsi Sumatera Utara Nadila Silvi Amanda; Muhammad Ihsan Harahap
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

This research is entitled "Analysis of Budget Realization at the Regional Development Planning Agency of North Sumatra Province". The purpose of this research is to find out which budget items are less efficient from 2018-2020 at the Regional Development Planning Agency of North Sumatra Province. The types of data used are primary data and secondary data. The method used is the descriptive-explanation method. Data collection techniques used are interview and documentation techniques. The results of the study show that the budget items that are less efficient starting from 2018-2020 are personnel expenditures, capital expenditures for machine and machine tools, and goods and services expenditures

Analisis Sistem Pengendalian Intern Pendapatan LPP RRI Medan Parlindungan Parlindungan; Edisah Putra Nainggolan; Lizza Meidina
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

This study aims to determine the Internal Control System of LPP RRI Medan, and the Income of LPP RRI Medan. This research was conducted at LPP RRI Medan. The approach used is descriptive. The data analysis technique used in this research is the descriptive analysis technique, namely collecting data, clarifying data, explaining data, and analyzing data. The data used in the financial statements of LPP RRI Medan's income for the 2016-2019 period. The data collection technique is done using documentation studies, interviews, and observations, namely studying documents related to the problem of a research data such as company financial data reports obtained directly from the company, interviewing related functions, and also direct observations in the field. The results of this study conclude that the internal control system in increasing the income of LPP RRI Medan has not been fully effective

Analisis Kinerja Keuangan Unit Usaha Pamdes Pada Bumdes Bina Sejahtera Kembang Kerang Kabupaten Lombok Timur Nurlaili Ayu Lestari; Herlina Pusparini; Adhitya Bayu S
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Local Water Company – Perusahaan Air Minum Desa (PAMDes hereafter) is a unit of local business that aims to manage and distribute clean water to local communities. This study aims at examining the financial performance of PAMDes Kembang Kerang based on four different ratios; liquidity, solvability, profitability, and activity. The method used in the current study was documentation in the form of the PAMDes financial reports from 2017 to 2020. To triangulate the data, semi-structured interviews were employed with the PAMDes staff. While the data gained from documentation were described quantitatively, the interview data were analyzed qualitatively. The current study results showed that from 2017 to 2020, the liquidity ratio for the first three consecutive years was infinity (very good), 9.09% (not good). For successive solvability ratios in three years were 0 (very good), 20.58% (very good). Meanwhile, the profitability ratios in a row from 2017 to 2020 NPM were 7.01% (good enough), -19.16% (not good), 8.88% (good enough), -24.8% (not good ). Meanwhile, ROA was 84,36 (very good), -12.8% (not good), 9.85% (good), -3.89% (not good). The last is the activity ratio obtained 12.03 times (very good), 0.67 times (not good), 1.11 times (not good), and 0.16 times (not good)

Analisis Pengelolaan Retribusi Sewa Peralatan dan Mesin dalam Meningkatkan Pendapatan Asli Daerah (PAD) pada Dinas Pekerjaan Umum dan Penataan Ruang (DPUPR) Kota Mataram Novita Indah Sari; Herlina Pusparini; Yusli Mariadi
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

This study aims to determine and analyze the management of equipment and machinery rental fees in increasing PAD at the DPUPR of Mataram City. This research is qualitative research with a descriptive type. The informants in this study were 6 people who were selected based on the author's view that the informants had knowledge and information about the problem under study. The data analysis used is data collection, data reduction, data presentation, and conclusion drawing. This research uses source and technique triangulation in data validation. The results of the study concluded that the management of equipment and machine rental levies carried out by the DPUPR in increasing the PAD of Mataram City had been carried out well based on the indicators of planning, organizing, directing, and supervising. However, the acceptance of this levy is still not maximized by the potential it has due to several inhibiting factors, namely the inadequate facilities or heavy equipment due to limited budgets, then the lack of quality human resources in terms of knowledge, competition with private parties, the lack of tenants and the Covid-19 outbreak

Dampak Pandemi Covid 19 terhadap UKM Konveksi di Kelurahan Tegal Sari III, Medan Area, Kota Medan Faudunasokhi Telaumbanua
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Changes in people's behavior during the pandemic have an impact on all business sectors, one of which is the convection business. This change is because there is a ban for school children, office work is also carried out boldly, as well as a ban on face-to-face interactions with small traders. Therefore, there was a decrease in the number of sales to convective business actors due to the impact of the Covid -19 pandemic. The decline in sales was due to the difficulty of marketing convection products in Tegal Sari III Village in Bromo Village. The purpose of the study was to determine the impact of the Covid 19 pandemic on convection. This study uses a descriptive approach. The method of data collection uses interviews, observation, and documentation. The result of the research is that sales convection in Tegal Sari III Village has decreased, including in March to December 2020, namely in shirt convection sales decreased to 52.6%, school bag convection 54.4%, mukena 53.6%, school shoes 53 .2%, and jeans 44.1%. it can be concluded that sales have decreased drastically when compared to sales in 2019 before the pandemic. However, the way of marketing has changed, which was previously marketed conventionally with the online pandemic. Thus, it is hoped that future research can examine what strategies are applied to increase sales business actors in Tegal Sari III Village, Medan.

Analisis Pengaruh Pandemi Covid-19 terhadap Tingkat Pendapatan UMKM (Studi Kasus UMKM Lombok Timur) Yuliana Astuti; Herlina Pusparini; Yusli Mariadi
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

The emergence of covid-19 at the end of 2019 in Wuhan China, is not only a common disaster but a cause of death for those contaminated by the virus known as Covid-19. The virus is not only the pledge but impacted the economic and financial conditions worldwide. The pandemic spread out all over the globe including Indonesia. The main purpose of this research is to analyze the impact of Covid-19 on the financial condition, especially on the Small and Medium Enterprises (UMKM). the where all data has been gathered by The Result of the research indicates that the pandemic so-called Covid-19 is extremely impacted actors of Small and Medium Enterprises (UMKM), they face a statistically significant decrease in income with minus 50% and more every month.

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Edisah Putra

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Edisah Putra

Contact Email edisahputra@umsu.ac.id

Phone +6285158011646

Journal Mail Official bursa@risetilmiah.ac.id

Editorial Address Jl. Karya Jaya Perum Taman Karya Jaya Indah Blok C.15 Medan

Location Unknown, Unknown INDONESIA

Abstract

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Abstract

Contact Name
Edisah Putra

Contact Email
edisahputra@umsu.ac.id

Phone
+6285158011646

Journal Mail Official
bursa@risetilmiah.ac.id

Editorial Address
Jl. Karya Jaya Perum Taman Karya Jaya Indah Blok C.15 Medan

Location
Unknown,

Unknown

INDONESIA