scholarly journals Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Return Of Asset (Roa) Pada Bank Syariah Mandiri

2019 ◽  
Vol 4 (2) ◽  
pp. 277
Author(s):  
Ratih Komala Dewi
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Quantitative Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Positive Influence ◽  
Test Statistics ◽  
Interesting Conclusion ◽  
The Subject ◽  
Spss Software

 The study aims to determine the effect of Mudharabah Financing and Musyarakah Financing on Return of Assets (RoA) in Bank Mandiri Syariah in 2014-2018. The method of data collection in the subject of research was obtained by tabulating secondary data in the form of financial statements at Bank Mandiri Syariah in 2014 - 2018. The quantitative method of data analysis was done by processing SPSS software data in the form of classic assumption testing, testing F test statistics and testing t test to draw interesting conclusion. The results of this study indicate Mudharabah Financing and Musyarakah Financing have a positive influence on Return of Assets (RoA) in Bank Mandiri Syariah in 2014-2018 both partially and simultaneously.

scholarly journals Perlindungan Hukum Bagi Kreditor Dalam Kaitannya Dengan Permohonan Pailit Yang Diajukan Oleh Debitor Studi Kasus Pada PT. BANK CIMB NIAGA Melawan PT. Sumatera Persada Energi

2017 ◽  
Vol 7 (2) ◽  
pp. 119
Author(s):  
Imam Magribi ◽  
Dewi Tuti Muryati ◽  
Supriyadi
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Qualitative Analysis ◽  
Subject Matter ◽  
Research Method ◽  
Secondary Data ◽  
Descriptive Data ◽  
Collection Method ◽  
Principle Of Justice ◽  
The Subject

<p>Tindakan Pailit adalah suatu sitaan umum atas semua kekayaan Debitor Pailit yang pengurusan dan pemberesannya dilakukan oleh Kurator dibawah pengawasan Hakim Pengawas. Harta pailit akan dibagikan sesuai dengan porsi besarnya tuntutan Kreditor. Berdasarkan latar belakang maka yang menjadi pokok permasalahan dari penelitian ini adalah bagaimana perlindungan hukum kreditor atas kepailitan yang diajukan debitor, dan bagaimana penyelesaian harta pailit debitor kepada para kreditor sehubungan dengan permohonan pailit oleh debitor. Penelitian hukum dengan tipe penelitian menggunakan yuridis normatif, spesifikasi penelitian deskriptif analitis, metode pengumpulan data menggunakan data sekunder yang meliputi bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier, metode analisis datanya menggunakan analisis kualitatif. Perlindungan hukum kreditor atas kepailitan yang diajukan debitor atas permohonan kepailitan yang dilakukan oleh PT. Sumatera Persada Energi telah sesuai dengan Undang-Undang Kepailitan yang berlaku baik Undang-Undang Nomor 4 Tahun 1998 maupun UUKPKPU, karena secara <em>substansial </em>tidak ada perubahan dalam syarat-syarat pengajuan permohonan kepailitan. Syarat-syarat pengajuan permohonan kepailitan tersebut jauh dari asas keadilan bagi penyelesaian kepailitan antara debitor dan kreditor, terutama bagi kreditor yang mempunyai debitor harta kekayaannya (<em>boedel</em>) tidak cukup untuk membayar keseluruhan hutang kepada kreditor.</p><p> </p><p><em>The Bankruptcy Act is a public confiscation of all the wealth of the Bankrupt Debtor whose stewardship and ordering are carried out by the Curator under the supervision of the Supervisory Judge. Bankruptcy assets will be distributed in accordance with the portion of the creditors demand. Based on the background then the subject matter of this research is how the protection of the creditors law on bankruptcy filed debtor, and how the debtor bankruptcy property settlement to the creditors in connection with the request for bankruptcy by the debtor. Research method, research method consist of type / type of research using normative juridical, research specification using analytical descriptive, data collection method using secondary data covering primary law material, secondary law material, and tertiary law material, method of data analysis using qualitative analysis. Protection of the creditor's law of bankruptcy filed by the debtor on the Bankruptcy Application made by PT. Sumatra Persada Energi has been in compliance with the Bankruptcy Act applicable both Law Number 4 of 1998 and UUKPKPU, because substantially there is no change in the requirements for filing of bankruptcy petition. The requirements for filing a petition for bankruptcy are far from the principle of justice for bankruptcy settlement between the debtor and the creditor, especially for creditors whose debtor is not enough to pay the entire debt to the creditors.</em></p>

scholarly journals ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA KIOS GAPOKTAN MARGO MAKMUR DI KECAMATAN JATI AGUNG LAMPUNG SELATAN

2020 ◽  
Vol 12 (2) ◽  
pp. 139-152
Author(s):  
Elisabet Melita Sundari ◽  
Agnes Susana Merry Purwanti
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Data Reduction ◽  
Secondary Data ◽  
Financial Statements ◽  
Data Sources ◽  
Data Display ◽  
Fixed Assets ◽  
Descriptive Approach

Gapoktan Kios Margo Makmur, Kec, Jati Agung, South Lampung is a business entity in the form of MSME. So that standardization is needed in carrying out financial records. SAK EMKM is very much needed in regulating the application of financial statements. The variables needed in this study are: Gapoktan Kios financial statements. The aim is to determine the implementation of financial statements based on SAK EMKM on Gapoktan Margo Makmur Kios, Kec, Jati Agung, South Lampung. This type of research is qualitative with a descriptive approach. Data sources are primary and secondary data. Data collection techniques are carried out through interviews, observation and documentation studies. Data analysis with the following stages: data reduction, data display, and drawing conclusions. The results of the study are the records in Margo Makmur Gapoktan Kios are not in accordance with SAK EMKM. This is due to the understanding of the importance of imperfect financial statements held by Gapoktan Kios Owners. Where there are accounts such as expenses, depreciation of fixed assets, capital, receivables and income that have not been explained and recorded in the financial statements.  Keywords: Financial statements, SAK EMKM Kios Gapoktan Margo Makmur, Kec, Jati Agung, Lampung Selatan merupakan Badan usaha berbentuk UMKM. Sehingga diperlukan adanya standarisasi dalam melakukan pencatatan keuangannya. SAK EMKM sangat diperlukan dalam mengatur penerapan laporan keuangan. Variabel yang diperlukan dalam penelitian ini adalah: laporan keuangan Kios Gapoktan. Tujuannya untuk mengetahui penerapan Laporan kuangan berdasarkan SAK EMKM pada Kios Gapoktan Margo Makmur, Kec, Jati Agung, Lampung Selatan. Jenis penelitian ini adalah kualitatif dengan pendekatan deskriptif. Sumber data yaitu data primer dan sekunder.  Teknik pemgumpulan data yang dilakukan  melalui metode wawancara, observasi, dan studi dokumentasi. Analisis data dengan tahapan sebagai berikut: reduksi data, display data, dan penarikan kesimpulan. Hasil penelitian adalah pencatatan yang ada pada Kios Gapoktan Margo Makmur belum sesuai dengan SAK EMKM. Hal ini disebabkan karena pemahaman pentingnya laporan keuangan belum sempurna yang dimiliki oleh Owner Kios Gapoktan. Dimana terdapat akun-akun seperti beban-beban, penyusutan aset tetap, modal, piutang dan pendapatan yang belum dijelaskan dan dicatat dalam laporan keuangan. Kata kunci: Laporan keuangan, SAK EMKM

scholarly journals PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK-EMKM

2021 ◽  
pp. 35-44
Author(s):  
Natasha Simanjuntak ◽  
Tinneke E.M. Sumual ◽  
Aprili Bacilius
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Field Research ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Financial Reports ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
The Many

Abstrak Salah satu kendala yang dihadapi UMKM yaitu pencatatan dan pelaporan keuangan. Untuk memudahkan UMKM melakukan pencatatan dan pelaporan keuangan, DSAK mengeluarkan SAK-EMKM. Restoran Delli Tomohon merupakan satu diantara banyak UMKM yang belum melakukan pencatatan dan pelaporan keuangan. Berdasarkan hal tersebut, peneliti melakukan riset dengan tujuan mengetahui dan menyusun laporan keuangan berbasis SAK-EMKM pada Restoran Delli Tomohon. Riset ini menggunakan pendekatan kualitatif deskriptif dengan data primer dan sekunder. Teknik pengumpulan data menggunakan field research, sedangkan teknik analisis data dengan mengintregasikan data ke dalam kategori, memerincikan dan menyusun data. Hasil penelitian menunjukkan bahwa Restoran Delli Tomohon belum mampu melakukan pencatatan dan pelaporan keuangan. Kata Kunci : SAK-EMKM, Restoran, Laporan Keuangan     Abstract One of the obstacles faced by MSMEs is financial recording and reporting. To make it easier for MSMEs to record and report financial, DSAK issued SAK-EMKM. Delli Tomohon Restaurant is one of the many MSMEs that have not done financial recording and reporting. Based on this, the researcher conducted research with the aim of knowing how to record and compiling SAK-EMKM-based financial reports at Delli Tomohon Restaurant. This research uses a descriptive qualitative approach with primary and secondary data. The data collection technique used field research, while the data analysis technique was to integrate the data into categories, detailing and compiling the data. The results showed that the restaurant Delli Tomohon has not been able to record and report financials. Keywords : SAK-EMKM, Restaurant, Financial Statements

scholarly journals PENGARUH PEMBINAAN ASRAMA TERHADAP PEMBENTUKAN KARAKTER MAHASISWA STT KRISTUS ALFA OMEGA TAHUN AJARAN 2018/2019

2018 ◽  
Vol 8 (2) ◽  
Author(s):  
Fianus Tandiongan
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Quantitative Method ◽  
Quantitative Methods ◽  
Positive Influence ◽  
Character Formation ◽  
Daily Lives ◽  
Analysis Techniques ◽  
The Third ◽  
Inner Strength

When humans pray it will have an impact on changes in their character, including changes in behavior, and reflecting the character of Christ in his life. When humans have a change in character that means he has love in his life that affects himself and others. Evidence of love that is possessed by humans through the life of prayer for changes in their character, that is, with humans, likes to help their fellow students. Have mercy on people who need help when other people have trouble because when humans have had a change of character it will be able to be seen once from their daily lives and humans always have positive thoughts because humans know that God is the source of inner strength his life. This study uses a quantitative method of correlational description of data collection techniques in the form of questionnaires, data analysis techniques using correlational quantitative methods. The results of this study, namely; The first hypothesis "It is suspected that the level of boarding life in the student dormitory of the STT Kristus Alfa Omega Semarang is in the medium category or" 70% "is rejected because the value obtained is 76.126%. The second hypothesis "It is assumed that the level of character formation of the STT Kristus Alfa Omega Semarang Semarang is in the moderate category or ≤ 75%" because the value obtained is 81.65%. And the third hypothesis "It is assumed that there is a positive influence and in the medium category between boarding life on the formation of the character of the STT Kristus Alfa Omega Semarang" accepted because the coefficient value obtained is 0.441 which is positive and in the medium category.

PERSEPSI PETERNAK PADA KEPEMIMPINAN PENDAMPING DAN HUBUNGANNYA DENGAN PRODUKTIVITAS USAHA TERNAK DI PAGUYUBAN AL-AWWALIYAH, PASIRWANGI, GARUT, JAWA BARAT

2019 ◽  
Vol 12 (1) ◽  
pp. 42-51
Author(s):  
Dwi Indah Sulistiani ◽  
Ujang Maman ◽  
Junaidi J
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Leadership Qualities ◽  
Chi Square ◽  
Education Experience ◽  
Spss Software ◽  
Chi Square Analysis ◽  
And Behavior ◽  
The Relationship

Objective of this research; 1) determine the perception of ranchers against the properties and behavior of the leadership of the companion in the Society of Al-Awwaliyah 2) analyze the relationship between productivity breeder with productivity of livestock in the Society of Al-Awwaliyah 3) identify the relationship perceptions of ranchers against the leadership companion with productivity of livestock in the Society of Al-Awwaliyah , The data used in this study are primary and secondary data. Primary data were obtained from questionnaires which stem from ranchers while secondary data sourced from literature in the form of books and articles. Data processing was performed using Chi-square analysis using SPSS software version 21. One of the factors relating to the productivity of ranchers is the perception of ranchers against the leadership of their companion. Leadership companion views of the nature and behavior of which is owned by a companion. Productivity ranchers indirectly related to the productivity of the cattle business. Characteristics breeder visits of age, years of education, experience ranchers, and businesses in addition to ranchers. The results of data analysis showed that there is a significant relationship between business other than ranchers with ranchers productivity. The relationship between the perception of the nature of the companion breeder with productivity ranchers produce Pearson Chi-Square value is 9.751 and Asymp. Sig. (2-sided) of 0.002. This is due to interest ranchers against leadership qualities possessed by a companion who produce prolific ranchers. Ranchers consider that a companion of his leadership qualities are ideal as a companion.

English Language and The African Literary Experience: An Examination of Selected Works of Akachi Adimora-Ezeigbo

IJOHMN ◽  
2017 ◽  
Vol 3 (6) ◽  
pp. 17
Author(s):  
Dr. Onyeka Awa
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
English Language ◽  
Systemic Functional Linguistics ◽  
Secondary Data ◽  
High Profile ◽  
Unique Style ◽  
Style Of Writing ◽  
Literary Experience ◽  
Collection Methods

The aim of this study is to investigate how the African novelists have domesticated the English language to suit their environments, experience and purpose. Specifically, the literary pieces – The Last of the Strong Ones (Strong Ones), House of Symbols (symbols), Children of the Eagle (Children) and the Trafficked of Akachi Adimora-Ezeigbo were x-rayed. This exploration adopted the Hallidian Systemic Functional Linguistics, which highlights how language is used. The textual method of data analysis, the primary and secondary data collection methods were employed and the results showed that the African literary artists in general and the Igbo Nigerian novelists in particular have taken on a unique style of writing in the African vernacular style. For that reason, the speeches of the characters are laced with dignified local appositives, high profile Igbo songs and tales, studded local proverbs, lexical transfers, ritzy transliterations and so on; and these have given African rhythm to the English language. This notwithstanding, the aura, glamour and credibility of the English language as the medium of communication are retained.

PROFITABILITY ANALYSIS OF TERUBUK FARMING (SACCHARUM EDULE HASSKARL) IN SUBDISTRICT TOSA DISTRICT OF EAST TIDORE OF TIDORE ISLAND

2018 ◽  
Author(s):  
Suwandi S. Sangadji
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Quantitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Profitability Analysis ◽  
Sample Method ◽  
Document Review ◽  
Revenue Production

The purpose of this researchment is to ascertain how wide the farming of species Saccharun Edule Hasskarl (terubuk) in sub district Tosa, district of East Tidore of Tidore Island through the indicator of the value revenue, production and selling prices so that the farmers will achieve The Break Event Point (BEP). The research method was used a quantitative method with the number of samples of 30 people. The determination of the sample method is using the census method or involving all members of the population into a sample of researchment. The secondary data collection was done by using library literature in the form of document review and relevant references to research object while primary data collection was done by using questionnaire. The data is using equation R /C Ratio, BEP Revenue, BEP Price, and BEP Production. Therefore from the results of the researchment it can be explained that the two of the thirty farmers come through the break event point, while the other twenty-eight farmers declared having a business that worth to be develop or experiencing profit, because the R/C ratio is above 1.0 with average profit reach Rp. 989.000, - per production / farmer.

scholarly journals Global media flows: A qualitative review of research methods in audio-visual flow studies

2018 ◽  
Vol 81 (6-8) ◽  
pp. 748-767
Author(s):  
Catalina Iordache ◽  
Leo Van Audenhove ◽  
Jan Loisen
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Literature Review ◽  
Research Question ◽  
Secondary Data ◽  
Visual Content ◽  
Global Media ◽  
Film And Television ◽  
Recent Developments ◽  
Media Flows

Recent developments in the online distribution and consumption of audio-visual content have brought relevant changes to the transnational flow of content. Thus, the need for a theoretical and methodological rejuvenation of flows research has been signalled. The aim of the present study is to analyse the different flow studies throughout time, following a series of parameters such as research question, methodology and scale of study. This article is a systematic literature review of 30 flow studies on film and television programmes, published between 1974 and 2014. The methods used by the studies are brought into focus and discussed thoroughly, in light of the method of data collection, the type of data used and the method of data analysis. Main findings show an evolution towards more detailed research, to include more contextual factors, an increased use of secondary data, as well as more focused regional and comparative studies.

scholarly journals Analisis Kepuasan Pelanggan dalam Membeli Buah-buahan Segar di Moena Fresh Bali

2018 ◽  
pp. 81
Author(s):  
PUTU OKA WARDIKA ◽  
RATNA KOMALA DEWI ◽  
NI WAYAN PUTU ARTINI
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Customer Satisfaction ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Satisfaction Index ◽  
The Matrix ◽  
Competitive Prices ◽  
Data Analysis Methods

Analysis Customer Satisfaction in Buying Fresh Fruits in Moena Fresh Bali Increased consumption of fruits in the country have an impact on the growth of fruitsales in Indonesia. This increase causes the appearance of stiff competition in thebusiness of fruits. Moena Fresh Bali as one of the companies that sell fresh fruitsmust innovate or improve the shortage so that the consumers do not turn to otherproducts. Consumer behavior may help explain how consumers obtain satisfaction.The purpose of this research is to determine satisfaction of Moena Fresh Baliconsumers and to find out actions to increase customer satisfaction of Moena Fresh.The location of the research was conducted at four Moena Fresh outlets as it wasconsidered to represent consumers in every sub-district in Denpasar City. Thenumber of respondents was as many as 50 respondents and the sampling wasconducted by using accidental sampling. Types of data collected include quantitativeand qualitative data which were sourced from primary and secondary data. Methodsof data collection were by using interview techniques, observation, anddocumentation. Data analysis methods used were descriptive analysis, ImportancePerformance Analysis and Customer Satisfaction Index. Based on the results ofresearch, the calculation of CSI to the attributes of Moena Fresh Bali was 77.6% i.e.it meets the criteria of satisfaction. Based on the Matrix of Importance Performance,product attributes are classified into four quadrants and actions to improve customersatisfaction are through the improvement of attributes that become the main priority,namely the attributes of advertising / promotion, price, and discounts. The studysuggests that Moena Fresh Bali should perform printed and electronic publicationsand set competitive prices to maintain its customers.

IMPLEMENTASI UNDANG-UNDANG NOMOR 10 TAHUUN 1998 PERUBAHAN ATAS UNDANG-UNDANG NOMOR 7 TAHUN 1992 DALAM AKUISISI BANK BUMN TERHADAP BANK SWASTA (Telaah Studi Bank Rakyat Indonesia Terhadap Bank Agroniaga)

2017 ◽  
Vol 5 (2) ◽  
pp. 61
Author(s):  
Doras Nugraha Saputra ◽  
Djuwityastuti ,
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Secondary Data ◽  
Primary Data ◽  
Know How ◽  
Analysis Techniques ◽  
Bank Management ◽  
Order Management ◽  
Bank Ownership ◽  
Secondary Materials

<p>Abstract<br />The article of  this research is know how to main base into consideration Bank Rakyat Indonesia in doing Agroniaga, Bank acquisitions and ownership as well as knowing the order management after the acquisition of pengambilalhian shares or conducted by the people’s Bank of Indonesia against the Bank Agroniaga of Law Number 10 Of 1998 changes to the Law Number Number 7 Of 1992. This research is socio legal. The research is descriptive. Types of data used include primary data and secondary data, which includes primary legal materials and legal secondary materials. Data collection techniques used with interviews and studies library. Data analysis techniques used in this research was the qualitative analysis. The results of research and discussion of the basic considerations that Rakyat Indonesia Bank in the acquisition of the Agroniaga Bank business expansion, addition of assets as there are similarities in core business, namely in the field of agribusiness, the demand for Indonesia of Bank to Rakyat Indonesia Bank to acquire Agroniaga Bank who are going through a slump. Agroniaga Bank ownership after being acquired belong to the people’s Indonesia of Bank. Management of the Agroniaga Bank chosen unilaterally by the people’s Indonesia of Bank.</p><p>Keywords : Rakyat Indonesia Bank and Agroniaga Bank, acquisition, basic considerations,  ownership and governance.</p><p>Abstrak<br />Artikel ini bertujuan untuk mengetahui mengenai dasar utama yang menjadi pertimbangan Bank Rakyat Indonesia  dalam  melakukan  akuisisi  Bank Agroniaga,  dan  mengetahui  kepemilikan  serta  susunan kepengurusan sesudah akuisisi atau pengambilalhian saham yang dilakukan oleh Bank Rakyat Indonesia terhadap Bank Agroniaga ditinjau dari Undang-Undang Nomor 10 Tahun 1998 perubahan atas Undang-Undang Nomor 7 Tahun 1992. Penelitian ini merupakan penelitian hukum empiris yang bersifat deskriptif. Jenis data yang digunakan meliputi data primer dan data sekunder, yang mencakup bahan hukum primer dan bahan hukum sekunder. Teknik pengumpulan data yang digunakan yaitu dengan wawancara dan studi kepustakaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis kualitatif. Hasil penelitian dan pembahasan bahwa dasar  pertimbangan Bank Rakyat Indonesia dalam melakukan akuisisi Bank Agroniaga yaitu ekspansi bisnis, penambahan aset karena terdapat kemiripan pada core bussines yaitu dibidang agribisnis, permintaan Bank Indonesia kepada Bank Rakyat Indonesia untuk mengakuisisi  Bank Agroniaga  yang  sedang  mengalami  keterpurukan.  Kepemilikan  Bank Agroniaga setelah diakuisisi menjadi milik Bank Rakyat Indonesia. Kepengurusan Bank Agroniaga dipilih secara sepihak oleh Bank Rakyat Indonesia.</p><p>Kata kunci: Bank Rakyat Indonesia dan Bank Agroniaga, akuisisi, dasar pertimbangan, kepemilikan dan kepengurusan</p>

Sign in / Sign up

Export Citation Format

Share Document