This study intends to provide an overview of the consistency of research results with theoretical and empirical points of view, it is done because many research results are inconsistent with the theory. Quantitative research methods are used to make generalizations using a sample of 14 Islamic Commercial Banks in Indonesia with time series data collection techniques for 5 years. The data analysis technique used is multivariate analysis using the Warp PLS structural equation model. The results showed that the level of profitability of Islamic banks is always overshadowed by the occurrence of credit risk that causes non-performing financing from financing of the type of natural uncertainty contracts because it is type of financing is a financing that does not provide certainty of results. The results of this study are consistent with agency theory that explains the existence of information asymmetry, and consistent with the theory of mixing that by providing opportunities to manage business to business managers (mudharib/mustyarik) without interference from the owner of the fund (shaibul maal) can lead to the risk of default and thus affect the ability of Islamic banks to obtain profitability.
Kegiatan Pengabdian Masyarakat ini ditujukan kepada pengrajin batik di Kecamatan Pakisaji Kabupaten Malang. Di wilayah ini banyak masyarakat yang menekuni pembuatan batik secara tradisional untuk dijual di berbagai daerah. Selama ini belum membuat laporan keuangan karena keterbatasan kemampuan dan pengetahuan tentang cara Menyusun laporan keuangan. Selain itu mereka belum menyadari pentingnya informasi yang diperoleh dari pelaporan keuangan. Oleh karena itu pengabdian masyarakat ini berusaha untuk memberikan solusi dalam menyusun laporan keuangan sederhana yang dapat digunakan untuk mengetahui keberlangsungan usahanya, untuk mengetahui keberhasilan usahanya, untuk pertimbangan pengambilan keputusan perluasan usaha, penambahan dana, dan keputusan yang lainnya. Metode pengabdian masyarakat yang dipakai adalah pendampingan. Pendampingan dilakukan dengan membantu dan terlibat dalam proses penyusunan laporan keuangan sederhana kepada para pengrajin batik di kecamatan pakisaji. Hasil dari kegiatan pengabdian masyarakat ini berupa draft laporan keuangan sederhana untuk para pengrajin batik.
This study aims to implement operational audits in the sales division of PT. CRYSTALINDO PERSADA provides positive benefits to increase efficiency and effectiveness as expected, this research is a case study, research method is descriptive qualitative by using primary data and secondary data, obtained based on the questionnaire, observation, questions and answers, and documentatation. With stages including determining audit objectives, audit planning (audit program), audit implementation, the results obtained are several findings, including 1) there are sales orders that canceled but are not declared canceled, 2) payments are not made by bank transfer, and 3) delay in delivery of goods to customers. It is hoped that these findings will provide recommendations to the company to be followed up so that it can improve efficiency and effectiveness in the sales division
Abstract-Fixed asset having of considerable value in local government financial position. The accrued system is treatment accounting to the fixed assets according to the standard of government accounting , that reflects the condition of being indeed. Research objectives identify constraints that have been faced the regional government and the policy taken in applying the system akrual on fixed asset. The research is the process to realize government good corporate governance which have resulted in a report local financial reliable and accountable. This research is descriptive qualitative, data is collected through observation, interviews and documentation. Object research is the local government Sidoarjo, Gresik, Mojokerto, and Malang. The results of the study all local governments have applied system the accrued on fixed assets regional since 2015 , and has set policy regulations accounting through government regulation. In the financial position has reported accumulated depreciation , and the burden on their depreciation operational on the report. As for constraints that have been faced is the device regulations accounting based the accrued incomplete , the process of drafting the and development application regional financial not based on analysis needs , and to limited human resources related.
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