Majalah Ilmiah Bijak最新文献

{"title":"Analisis Kinerja Keuangan Dengan Menggunakan Rasio-Rasio Keuangan Dan Economic Value Added (EVA) Pada PT. Bank Muamalat Indonesia Tbk.","authors":"Ahmad Mukhlis, Novanda Puspha Zahra","doi":"10.31334/bijak.v16i2.514","DOIUrl":"https://doi.org/10.31334/bijak.v16i2.514","url":null,"abstract":"The purpose of this study is to determine the financial performance of Muamalat Indonesia Tbk. bank by using financial ratios and Economic Value Added (EVA) period 2013-2017. The research is a type of qualitative research with descriptive method.As for the results of the study is the highest ROA value is in the year 2013 because it is above the standard, the value of bank ROE tends to decline from year to year, the value of NPM bank fluctuate every year, the CAR value of the bank can categorized well because it is always above standard, DER and DAR fluctuate every year, while positive EVA values are only in 2015","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48293453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan: Sebuah Analisis Islamic Social Reporting (ISR) pada Perusahaan yang Terdaftar di JII","authors":"Hendri Affandi, Meta Nursita","doi":"10.31334/BIJAK.V16I1.318","DOIUrl":"https://doi.org/10.31334/BIJAK.V16I1.318","url":null,"abstract":"This study aimed to examine the impact of Profitability, Liquidity, Leverage, and CompanySize towards the expression of Islamic Social Reporting (ISR) by the corporateslisted and registered under the Jakarta Islamic Index (JII) within 2012-2016. This study employed Purposive Sampling method with a total of 25 companies taken as the sample in the present study. Data analysis process followed the following steps; descriptive statistical test, multicollinearity test, model fit test, regression model feasibility test, and hypothesis test. Statistical method used is panel data regression analysis. The result showed that profitability had partially significant impact on ISR; liquidity strongly had significant impact on ISR; leverage and company size had no significant impact on ISR. In addition, simultaneously, the results showed that the four aspects examined had statistically significant impact on ISR.This study aimed to examine the impact of Profitability, Liquidity, Leverage, and CompanySize towards the expression of Islamic Social Reporting (ISR) by the corporateslisted and registered under the Jakarta Islamic Index (JII) within 2012-2016. This study employed Purposive Sampling method with a total of 25 companies taken as the sample in the present study. Data analysis process followed the following steps; descriptive statistical test, multicollinearity test, model fit test, regression model feasibility test, and hypothesis test. Statistical method used is panel data regression analysis. The result showed that profitability had partially significant impact on ISR; liquidity strongly had significant impact on ISR; leverage and company size had no significant impact on ISR. In addition, simultaneously, the results showed that the four aspects examined had statistically significant impact on ISR.","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43270022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Manajemen Pengembangan Potensi Pariwisata Daerah Di Desa Wisata Okura Kota Pekanbaru Provinsi Riau","authors":"R. Junaidy, Sri Suwitri, K. Kismartini","doi":"10.31334/BIJAK.V16I1.319","DOIUrl":"https://doi.org/10.31334/BIJAK.V16I1.319","url":null,"abstract":"Tourism is one of the development sectors that received government attention to continue to be developed until now, because this sector is considered quite potential for the development of people's economy. The problem is that the number of foreign tourists who enter the city of Pekanbaru tend to decrease in 2011-2016. The lack of tourist attractions in Pekanbaru especially nature tourism, forcing the government of Pekanbaru City to think of new and interesting sights worth developing. The purpose of this study is to identify the potential and condition of tourism, analyzing Planning, Organizing, Actuating and Controlling, and analyzing the supporting and inhibiting factors from the development of regional tourism potential in the Okura Village of Pekanbaru City of Riau Province. The method to be used is qualitative descriptive research. Management of tourism development potential of the region in the Village Tourism Okura Pekanbaru Riau Province has not run optimally. We can see from the lack of supporting infrastructure, resources and finance also become obstacles. And the absence of participation of stakeholders or other tourism developers in Pekanbaru. The recommendation of this research is to provide special fund to focus on development in Okura Tourism Village. Empowering human resources in Okura Tourism Village by providing various coaching and training, upcoming experts to provide special knowledge to the community in Okura Village. Increase cooperation with private parties or parties that would help the development of Okura Tourism Village so that it can create good coordination between the parties.","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47121599","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implementasi Pembiayaan Murabahah Dalam Meningkatkan Kesejahteraan Nasabah (Studi di Bank Syari’ah Mitra Agro Usaha Bandar Lampung)","authors":"Maya Meilia, Andi Munandar, N. Saputri","doi":"10.31334/BIJAK.V16I1.320","DOIUrl":"https://doi.org/10.31334/BIJAK.V16I1.320","url":null,"abstract":"Sektor perbankan dewasa ini memiliki posisi yang strategis sebagai lembaga intermediasi yang menunjang sistem perekonomian nasional. Oleh karena itu, peranan perbankan perlu lebih ditingkatkan sesuai fungsinya dalam menghimpun dana dan menyalurkan dana masyarakat, khususnya dengan lebih memperhatikan pembiayaan kepada sektor perekonomian untuk meningkatkan kesejahteraan masyarakat. Salah satunya akad dengan prinsip jual beli (murabahah). Murabahah merupakan salah satu akad pembiayaan yang digunakan oleh BPRS MAU Bandar Lampung yang diberikan kepada nasabah pelaku usaha mikro untuk peningkatan produksi, penambahan modal dan barang dagang. Menurut hasil penelitian diperoleh data bahwa Implementasi pembiayaan murabahah yang dilaksanakan pada bank MAU syariah adalah pembiayaan murabahah bil wakalah yaitu dalam upaya pemberian kekuasaan kepada nasabah untuk membeli barang yang diinginkan secara mandiri. Bertujuan untuk membantu atau memudahkan nasabah agar dapat mendapatkan hak kepemilikan atas suatu barang yang dikehendaki nasabah. Pembiayaan murabahah yang dilakukan BPR MAU Syariah disatu sisi dapat membantu nasabah yang mempunyai masalah pembiayaan dalam pemenuhan modal kerja dan keperluan konsumtif. Sehingga diharapakan BPR MAU Syariah, mampu juga mengembangkan pembiayaan untuk menggarap skegiatan di sektor riil secara lebih serius melalui pembiayaan berdasarkan skema mudharabah dan musyarakah. Dengan demikian bank syariah dapat berperan lebih signifikan didalam upaya pengembangan perekonomian nasional dalam meningkatkan kesejahteraan masyarakat.","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47213849","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Model Sistem Peran Teknologi Dan Informasi Terhadap Pertahanan Bisnis Di Indonesia","authors":"Tati Herlia","doi":"10.31334/BIJAK.V16I1.322","DOIUrl":"https://doi.org/10.31334/BIJAK.V16I1.322","url":null,"abstract":"Business is an activity carried out and carried out by someone or a group of people or companies in the form of services or goods to obtain profits or profits. Nowadays businesses are starting to grow and develop rapidly in Indonesia in the creative economy industry sector. Creative economy is an economy that is based on high creativity with a touch of innovation to produce new and different quality products. Today's business trends are more companies in the creative economy. This is because the creative economy is faster than other industries. The fastest growing creative industry and development is in the field of information technology. The cause of the creative industry in the field of technology is growing rapidly, because the world is now entering the information technology era. So today's business does not recognize space and time. In addition, business is easy to do and easily accepted by consumers. This, if left unchecked, will disrupt national economic stability so that it is necessary to make a System Model for the Role of Information Technology towards Business Defense in Indonesia.","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45375365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tantangan Industri Kecil Sepatu Sandal Dalam Menghadapi Revolusi Industri 4.0 Untuk Meningkatkan Pendapatan Pengrajin (Studi di Desa Sukaresmi Kecamatan Tamansari Kabupaten Bogor, Jawa Barat)","authors":"Juliati Prihatini","doi":"10.31334/BIJAK.V16I1.325","DOIUrl":"https://doi.org/10.31334/BIJAK.V16I1.325","url":null,"abstract":"Industri kecil merupakan ekonomi rakyat yang memiliki peranan besar bagi masyarakat terutama tentang permasalahan sosial ekonomi seperti pemutusan hubungan kerja, kemiskinan dan sebagainya. Industri kecil dapat memberikan kontribusi terhadap devisa negara karena dapat membuka lapangan kerja, meningkatkan produk nasional, ekspor dan sebagainya. Besarnya kontribusi yang diberikan industri kecil menunjukkan pentingnya keberadaan industri kecil dan perlu adanya langkah – langkah pembinaan dan pengembangan dari pemerintah guna meningkatkan pendapatan pengrajin. Desa Sukaresmi Kecamatan Tamansari Kabupaten Bogor memiliki industri kecil sepatu sandal terbanyak yaitu 289 buah (Dinas Koperasi UKM Perindustrian dan Perdagangan, 2014). Industri kecil ini merupakan mata pencaharian utama masyarakat, dikerjakan di rumah – rumah dengan tenaga kerja rata – rata 7 – 8 orang. Untuk pengembangan industri kecil di era sekarang perlu diberi dukungan peralatan/teknologi yang bermanfaat bagi pengrajin. Hal ini disebabkan penggunaan teknologi akan menentukan kuantitas dan kualitas hasil produksi, sehingga output yang dihasilkan memenuhi kriteria seperti yang diharapkan konsumen. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis tentang  upaya – upaya yang dilakukan oleh Dinas Koperasi UKM Perindustrian dan Perdagangan terhadap industri kecil sepatu sandal dalam menghadapi tantangan revolusi industri 4.0 untuk meningkatkan pendapatan pengrajin di Desa Sukaresmi Kecamatan Tamansari Kabupaten Bogor. Metode penelitian ini adalah kualitatif, teknik pengumpulan data lapangan dilakukan secara observasi, wawancara semi struktur dan wawancara berstruktur. Hasil penelitian menunjukkan bahwa industri kecil sepatu sandal di Desa Sukaresmi Kecamatan Tamansari dapat meningkatkan pendapatan pengrajin dan tenaga kerja walaupun tidak secara berkelanjutan. Untuk menghadapi tantangan revolusi industri 4.0 guna meningkatkan pendapatan pengrajin, Pemerintah Kabupaten Bogor (Dinas Koperasi UKM Perindag) belum memfasilitasi pemberian bantuan peralatan; pemberian pelatihan GKM dan AMT; peningkatan akses dan pangsa pasar; promosi dan inovasi dan sosialisasi Balai Latihan Kerja (BLK)., sehingga dalam memproduksi sepatu sandal masih menggunakan peralatan seadanya. Kesimpulan dari penelitian ini adalah industri kecil sepatu sandal di Desa Sukaresmi dapat menyerap tenaga kerja 2.023 orang (95,60 %); pendapatan pengrajin dan tenaga kerja tidak secara berkelanjutan dan belum adanya fasilitasi dari Dinas Koperasi UKM Perindag Kabupaten Bogor","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47110520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Masa Depan Bisnis Kreatif Diera Revolusi Industri 4.0 Ditinjau Dari Kebijakan Sektor Publik, Bisnis Dan Perpajakan","authors":"T. S. Reza, Wawan Hermawansyah","doi":"10.31334/BIJAK.V16I1.323","DOIUrl":"https://doi.org/10.31334/BIJAK.V16I1.323","url":null,"abstract":"Di era digital ini akan membuat semua orang berfikir untuk bisa memanfaatkan dunia internet yang memiliki target sangat  luas. Namun jika salah langkah dalam mengambil bisnis yang tidak cocok, bisa jadi akan rugi. Apalagi jika tidak memilah-milah terlebih dahulu, pasti akan tertipu nantinya, karena sekarang ini semakin marak dunia penipuan. Digital preneur dapat diartikan sebagai kumpulan aktivitas ekonomi yang terkait dengan penciptaan atau penggunaan pengetahuan dan informasi serta keterampilan dan bakat individu untuk menciptakan kesejahteraan serta lapangan pekerjaan dengan menghasilkan dan mengeksploitasi daya kreasi dan daya cipta individu.Salah satu digital preneur adalah bisnis online. Bisnis online saat ini bukan lagi menjadi sesuatu yang asing bagi kita terutama bagi kaum millennial baik yang di Indonesia maupun internasional, baik kita yang kesehariannya terbiasa menggunakan internet ataupun tidak, untuk saat ini digital preneur memiliki prospek yang cukup besar dimana pada masa ini hampir semua orang menginginkan kepraktisan dan kemudahan dalam hal memenuhi kebutuhan. Praktis adalah salah satu cirri khas dari bisnis online dimana transaksi bisnis online dapat dilakukan tanpa bertatap muka atau bahkan tidak saling kenal sebelumnya..","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42124175","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Peningkatan dan Perbaikan dari Temuan Audit External ISO 9001 di LP3I College","authors":"Wiwiet Prihatmadji","doi":"10.31334/BIJAK.V16I1.324","DOIUrl":"https://doi.org/10.31334/BIJAK.V16I1.324","url":null,"abstract":"The findings of external audits in order to ensure the implementation of ISO 9001 quality management system at LP3I College for three consecutive years provide benefits in the form of improvement, correction  and consistency of the quality management system in accordance with applicable requirements. The methodology used refers to the PDCA methodology as a model for running the management process with continuous improvement. Improved system in the stages of the Plan in the form of Management of quality objectives, analysis and evaluation, as well as back up data. Stage of Do in the form of maintenance evaluation and realization of infrastructure and facilities targets, and Special Basic Skills Ability is set as a reference for the new admissions graduation Criteria. Stages of Check in the form of monitoring and evaluation of Quality Achievements by the leader of his subordinates, analysis and evaluation of customer satisfaction. The Act Stages are an evaluation of the effectiveness of Improvement Measures from the Non Conformance Report (NCR) findings, and makes corrective actions against any non-achievement of quality objectives. Corrections in the implementation of QMS as a solution of the findings by the auditor in the case of nonconformance of internal standards for Plan stage: document validation, re-examination of SOP content, and Evaluation on Outsourcing. For the cycle of Do: supplier evaluation responsibilities. While Check cycle: establishing observation findings as Auditor Suggestions or alternative improvements. Whereas the inconsistency actions that must be controlled so that they are always consistent in carrying out procedures include, stage of Plan : mapping each official according to his competence, stage of Do: the entire course and the recording, and stage of Check: the period of analysis and evaluation of customer satisfaction at least once a year.","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48243998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penurunan Daya Beli Di Indonesia Periode 2012 - 2017 Dan Dampaknya Terhadap Harga Saham Perusahaan Ritel Go Publik","authors":"Erni Prasetiyani, Sukarni Novitasari","doi":"10.31334/BIJAK.V16I1.321","DOIUrl":"https://doi.org/10.31334/BIJAK.V16I1.321","url":null,"abstract":"Declining purchasing power in several retail outlets that occurred in 2017 indicates a change in consumer behavior. This study discusses an indication of a decrease in purchasing power and its effect on stock prices in 6 retail companies that have go public based on financial reports issued by the Indonesia Stock Exchange or www.idx.co.id using financial statement analysis using the ratio of Total Asset Turn Over (TATO) , Return on Equity (ROE), Return on Investment (ROI), Inventory Turn Over (ITO), Average Day Inventory (ADI) as independent variables and Market to Book Value (MBV) as the dependent variable. Data is processed using Linear Regression Data Panel. The results of the hypotheses of the five ratios which are made as independent variables are only TATO, ROE and ROI which partially affect MBV","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44310105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS IMPLEMENTASI ETIKA BISNIS ISLAM PADA USAHA JUAL BELI MOBIL BEKAS DI PT BERLIAN ABADUA SATU","authors":"Ahadin Sadri","doi":"10.31334/BIJAK.V15I2.203.G136","DOIUrl":"https://doi.org/10.31334/BIJAK.V15I2.203.G136","url":null,"abstract":"The purpose of this study is to examine the extent to which Islamic business ethics variable affect Profitability, Customer satisfaction, Employee involvement, Business continuity, and Community involvement that has been implemented at PT Berlian Abadua One, Jakarta. This research approach is quantitative with survey method The study population is all of the stakeholder elements of the company, i.e owners of companies, consumers, employees, suppliers, government, and society. The sample was 100 respondents, and the sampling technique was incidental sampling. Data analysis technique is causal analysis by using Partial Least Squares (PLS)-Structural Equation Modeling (SEM), with the help of SmartPLS 3.0 software. The results show that Islamic business ethics influences the five dependent variables. Toward Profitability, the influence of Islamic business ethics is positive and significant; while for Customer satisfaction, Employee engagement, Business continuity, and Community involvement, the influence of Islamic business ethics are positive, but not significant. This study proves that Islamic business ethics is an independent variable that has predictive power, because the value of Q squares for five research models is greater than 0 (zero).","PeriodicalId":33671,"journal":{"name":"Majalah Ilmiah Bijak","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44960889","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}