<p>Penelitian ini ingin mengidentifikasi apakah faktor faktor DPK,NPF, Inflasi dan CAR berpengaruh terhadap pembiayaan murabahah. Metode penelitian dengan menggunakan alat uji statistic regresi berganda. Salah satu produk dari bank syariah yang sedang booming saat ini adalah pembiayaan Murabahah.Pembiayaan murabahah merupakan jual beli barang pada harga asal dengan tambahan keuntungan yanng disepakati.Istilah teknis perbankan syari’ah murabahah ini diartikan sebagai suatu perjanjian yang disepakati antara Bank Syariah dengan nasabah, dimana Bank memberikan pembiayaan untuk pembelian bahan baku atau modal kerja lainnya yang dibutuhkan nasabah, yang akan dibayar kembali oleh nasabah sebesar harga jual bank (harga beli bank + margin keuntungan) pada waktu yang ditetapkan. Penelitian ini dilakukan untuk menguji pengaruh variabel DPK, NPF, INFLASI dan CAR terhadap pembiayaan murabahah pada perbankan syariah yang terdaftar di bank Indonesia selama periode 2010-2015.Kriteria pemilihan sampel menggunakan<em> purposive sampling.</em> Sampel penelitian sebanyak 12 perusahaan perbankan syariah.</p><p>Berdasarkan hasil analisis dan pembahasan yang dilakukan maka dapat ditarik kesimpulan bahwa variabel independen dalam penelitian ini yang diukur menggunakan komite DPK, Inflasi, NPF tidak berpengaruh terhadap pembiayaan murabahah, hal ini dikarenakan penerapan pembiayaan murabahah belum dikenal masyarakat luas, jika dibandingkan pembiayaan mudharabah dan pembiayaan mutlaqah. Hal ini dapat dilihat rata - rata selama tahun 2010 – 2015. DPK dengan tingkat signifikansi 0,522>0.005, inflasi 0,415>0,005, dan NPF 0,512>0.005.Sedangkan capital asset ratio berpengaruh terhadap pembiayaan murabahah dengan nilai signifikansi 0,001<0,005.</p>
ABSTRAKPersaingan global memicu adanya ekonomi kreatif yang identik dengan industri kreatif. Untuk peningkatan taraf hidup masyarakat, UMKNjamu jawa asli yang di miliki oleh ibu suminah yang berada di desa pedurungan kidul kecamatan pedurungan kota Semarang, sudah berkecimpung di dalam usaha kecil menengah, tetapi UMKNini belum bisa mengatur keuangan dengan baik. Tim pengabdian masyarakat Universitas Semarang ingin membantu UMKNini di desa pedurungan kidul dengan cara penentuan biaya harga pokok penjualan dan inovasi produk. Dengan melihat peningkatan kesadaran masyarakat akan kesehatan, terutama pada masa pandemik ini, sehingga peningkatan usaha pada UMKNjamu sebagai minuman warisan tradisional nenek moyang semakin dicari masyarakat. Sehingga pendapatan UMKNjamu meningkat, tetapi masih minimnya pengetahuan tentang penentuan harga pokok penjualan membuat UMKNjamu ini masih mencampur aduk dengan kebutuhan pribadi, maka tim pengabdian masyarakat ingin memberikan pelatihan penentuan harga pokok penjualan. Metode yang digunakan dalam kegiatan PKM ini meliputi kegiatan pelatihan dan workshop. Kegiatan pelatihan yang dilakukan meliputi 1) Penentuan harga pokok penjualan dan akuntansi dasar 2) penentuan strategi yang tepat. Kegiatan PKM ini meliputi 1) Pra Survei Lapangan 2) Persiapan Alat dan Bahan Pelatihan 3) Persiapan Tempat Pelatihan dan Workshop 4) Penentuan harga pokok penjualan dan Akuntansi Dasar 5) Penentuan strategi yang tepat dengan pemakaian harga yang sudah ditentukan bagi umk 6) Pembuatan Laporan dan Publikasi. Peran kedua mitra adalah sebagai obyek dan subyek. Sebagai obyek, mitra merupakan sasaran untuk ditangani permasalahannya dalam mengembangkan usaha. Hasilnya UMKNjamu jawa asli semakin bertambah wawasannya tentang penentuan harga pokok penjualan dan diterapkan di pembukuannya. Kata kunci: industri kreatif; penenntuan harga pokok penjualan; jamu jawa ABSTRACTGlobal competition triggers a creative economy that is identical to the creative industry. To improve people's living standards, MSMEs for indigenous Javanese herbal medicine owned by Mrs. Suminah who are in Pedurungan Kidul village, Pedurungan sub-district, Semarang city, are already involved in small and medium enterprises, but these MSMEs have not been able to manage finances properly. The Semarang University community service team wants to help these SMEs in the village of Pedurungan Kidul by determining the cost of goods sold and product innovation. By looking at the increase in public awareness of health, especially during this pandemic period, so that the increasing number of businesses on herbal medicine as a traditional heritage drink from their ancestors is increasingly sought after by the community. So that the income of herbal medicine MSMEs increases, but the lack of knowledge about determining the cost of goods sold makes these herbal MSMEs still mix up with their personal needs, so the community service team wants to provide training on determining the cost of goods sold. The methods used in this PKM activity include training activities and workshops. The training activities carried out include 1) Determining the cost of goods sold and basic accounting 2) determining the right strategy. This PKM activity includes 1) Pre-Field Survey 2) Preparation of Training Tools and Materials 3) Preparation of Training Places and Workshops 4) Determination of the cost of goods sold and Basic Accounting 5) Determining the right strategy by using prices that have been determined for MSEs 6) Reporting and Publications. The roles of the two partners are as objects and subjects. As objects, partners are targets to deal with problems in developing a business. As a result, indigenous Javanese herbal medicine companies have increased their insight into determining the cost of goods sold and applied it to their books. Keywords: creative industry; determination of cost of goods sold; Javanese herbal medicine
Besides rice, sugar becomes a national strategic agricultural commodity in Indonesia. Until 2019, since local sugar production has not been able to meet national needs, import is required. However, the uncontrolled entry of imported sugars could hit the presence of the local sugar. This can smite particularly the traditional sugar cane farmers who are the backbone of national sugar production. Based on the observation in East Java as a province with the largest sugar production in Indonesia, in recent years, when they are depressed with the increase of living and farming costs, the entry of imported sugar in large volumes will make their conditions worse. This study develops a system dynamics model that can evaluate the impact of sugar import policies on the fluctuations in the welfare of traditional sugar cane farmers in East Java. After the validation process, the result of simulation shows that if there are imported sugars in volume 10% of local productions, sugar cane farmers’ incomes decrease 38% on average per year. When imported sugars reach 60% of local production, sugar cane farmers’ annual income dropped drastically tends to go bankrupt. When there are no imported sugars, the income crept up an average of 4.35% per year. The Model could be used by policy makers as an early warning mechanism on this issue.
<p>Penelitian ini dilakukan untuk menguji pengaruh variabel <em>Current Ratio, Inventory Turnover, Debt to Equity Ratio (DER</em>), terhadap <em>Return on Asset</em> (ROA) pada perusahaan automotive and allied products yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2013. Sampel penelitian sebanyak 17 perusahaan otomotif dan produk komponen.</p><p> Hasil dari penelitian menggunakan analisis regresi berganda, yang menunjukkan bahwa <em>current ratio, inventory turn over</em> dan <em>debt to equity ratio</em> mempunyai pengaruh secara simultan terhadap return on assets, dan secara parsial seluruh variabel independen (<em>current ratio, inventory turn over dan debt to equity ratio</em>) berpengaruh secara signifikan terhadap return on assets pada perusahaan. Variabel paling dominan dalam penelitian ini yang berpengaruh terhadap <em>return on assets</em> adalah <em>debt to equity ratio</em>.</p><p> </p>
This research aims to learn the effect of the values of the quick ratio, turnover asset, returnon assets, and inventory turnover toward net profit before taxes in the food and beverageindustry in Jakarta Stock Exchange (Indonesia) in 2010-2012. The approach used is qualitativeapproach with multiple regression. Based on the analysis described previously, it can beconcluded that from the independent variable of turnover asset, return on assets and inventoryturnover partially have positive and significant impact on Ebit or profit. This proves the previousstudies that management of assets and inventory affect earnings before tax (EBIT). From theanalysis ATR, ROA and ITO have effects on Ebit or profits. So, the employers of company areadvised to keep ATR, ROA and ITR to remain high in order to get higher profits.Keywords: assets, stocks, earnings before tax
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