Pub Date : 2023-05-28DOI: 10.29240/disclosure.v3i1.7131
Ervina Dwi Lestari, T. Trimulato, Ismawati Ismawati, Nuringsih Nuringsih
This study aims to examine the effect of Third Party Funds, Non-Performing Finance (NPF), and Profit-Sharing Rates on profitability (ROA) at Bank Muamalat Indonesia. This research uses quantitative methods. Sampling using a probability sampling method, the method by which the sample is taken is using a simple random sampling technique. The data used is secondary data obtained from the annual report at Bank Muamalat Indonesia for the period 2008-2020. The analysis used in this study is multiple linear regression analysis. The results show partially that the Third Party Fund variable has a significant negative effect on profitability (ROA), Non- Performing Finance (NPF) has no significant effect on profitability (ROA), Profit Sharing Rate has a positive effect on profitability (ROA), and Profit-Sharing Rate as the dominant variable on the influence of bank profitability.
{"title":"Pengaruh Tingkat Bagi Hasil, NPF dan DPK Bagi Profitabilitas Pada PT. Bank Muamalat Indonesia","authors":"Ervina Dwi Lestari, T. Trimulato, Ismawati Ismawati, Nuringsih Nuringsih","doi":"10.29240/disclosure.v3i1.7131","DOIUrl":"https://doi.org/10.29240/disclosure.v3i1.7131","url":null,"abstract":"This study aims to examine the effect of Third Party Funds, Non-Performing Finance (NPF), and Profit-Sharing Rates on profitability (ROA) at Bank Muamalat Indonesia. This research uses quantitative methods. Sampling using a probability sampling method, the method by which the sample is taken is using a simple random sampling technique. The data used is secondary data obtained from the annual report at Bank Muamalat Indonesia for the period 2008-2020. The analysis used in this study is multiple linear regression analysis. The results show partially that the Third Party Fund variable has a significant negative effect on profitability (ROA), Non- Performing Finance (NPF) has no significant effect on profitability (ROA), Profit Sharing Rate has a positive effect on profitability (ROA), and Profit-Sharing Rate as the dominant variable on the influence of bank profitability.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130021380","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}
Pub Date : 2023-05-28DOI: 10.29240/disclosure.v3i1.6548
Farach Dina, H. Ismail
In this globalization era, information technology is accelerates. Computers which are tools will create to take it easy of human work, when achieving progress both in the manufacture of hardware and software. Information system design is the best solution to solve problems that exist in this agency, and with a computerized system can achieve an effective and efficient activity in supporting activities in this agency. A computerized system is better than a manual system so that it runs more effectively and efficiently as well as a more conducive reception system compared to the previous system. This study uses quantitative methods and system development in the form of methods in analyzing the designed software. From the results of this study it is hoped that it can help the performance of village agencies starting from inputting data to distributing it to the community.
{"title":"Rancang Bangun Sistem Informasi Akuntansi Penerimaan Aliran Kas Distribusi Beras Miskin","authors":"Farach Dina, H. Ismail","doi":"10.29240/disclosure.v3i1.6548","DOIUrl":"https://doi.org/10.29240/disclosure.v3i1.6548","url":null,"abstract":"In this globalization era, information technology is accelerates. Computers which are tools will create to take it easy of human work, when achieving progress both in the manufacture of hardware and software. Information system design is the best solution to solve problems that exist in this agency, and with a computerized system can achieve an effective and efficient activity in supporting activities in this agency. A computerized system is better than a manual system so that it runs more effectively and efficiently as well as a more conducive reception system compared to the previous system. This study uses quantitative methods and system development in the form of methods in analyzing the designed software. From the results of this study it is hoped that it can help the performance of village agencies starting from inputting data to distributing it to the community.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121321406","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}
Pub Date : 2023-05-28DOI: 10.29240/disclosure.v3i1.6547
Shella Nighta Yorie
This research aims to determine the analysis of Article 23 Income Tax on rental services in optimizing tax savings. The analysis method is by calculating Article 23 Income Tax using the Gross-Up Method and comparing the amount of corporate income tax before and after the gross-up method. This is a descriptive research with a quantitative approach to analyze, explain, and conclude the analysis of Article 23 Income Tax on rental services as an effort to optimize tax savings in the Canda Bhirawa Regional Company, Kediri Regency. The data collection techniques in this study were documentation and interviews about the financial data of the Canda Bhirawa Regional Company. The results of this study show that gross-up calculations of Article 23 Income Tax were applied to fertilizer transportation services, resulting in an increase in the rental expenses for fertilizer transportation vehicles of Rp49,484,694. This increase will affect the amount of taxable profit for the company and successfully save the company's income tax by using the gross-up method for rental services of fertilizer transportation vehicles, with savings of Rp. 10,886,632.65. This difference was obtained from the calculation of corporate income tax which initially amounted to Rp235,565,197 but became Rp224,678,564 after applying the gross-up method. Based on the above explanation, it is known that the use of Article 23 Income Tax Gross-Up Method can optimize the tax burden of companies.
{"title":"Mengoptimalkan Penghematan Pajak Penghasilan Pada Perusahaan Daerah Canda Bhirawa","authors":"Shella Nighta Yorie","doi":"10.29240/disclosure.v3i1.6547","DOIUrl":"https://doi.org/10.29240/disclosure.v3i1.6547","url":null,"abstract":"This research aims to determine the analysis of Article 23 Income Tax on rental services in optimizing tax savings. The analysis method is by calculating Article 23 Income Tax using the Gross-Up Method and comparing the amount of corporate income tax before and after the gross-up method. This is a descriptive research with a quantitative approach to analyze, explain, and conclude the analysis of Article 23 Income Tax on rental services as an effort to optimize tax savings in the Canda Bhirawa Regional Company, Kediri Regency. The data collection techniques in this study were documentation and interviews about the financial data of the Canda Bhirawa Regional Company. The results of this study show that gross-up calculations of Article 23 Income Tax were applied to fertilizer transportation services, resulting in an increase in the rental expenses for fertilizer transportation vehicles of Rp49,484,694. This increase will affect the amount of taxable profit for the company and successfully save the company's income tax by using the gross-up method for rental services of fertilizer transportation vehicles, with savings of Rp. 10,886,632.65. This difference was obtained from the calculation of corporate income tax which initially amounted to Rp235,565,197 but became Rp224,678,564 after applying the gross-up method. Based on the above explanation, it is known that the use of Article 23 Income Tax Gross-Up Method can optimize the tax burden of companies.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114668375","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}
Indonesia is developing countries. To become a developed country, needs to fix existing problems, especially economic problems. Economic problems are divided into 2 categories, namely micro and macro. One of the discussions in macroeconomic is related to poverty. The problem of poverty in Indonesia is an important problem to be addressed immediately because the percentage level of poverty in Indonesia is quite high and fluctuates. The rise and fall of the poverty level is related to several economic indicators, one of which is unemployment and education. In addition, poverty is also influenced by economic development indicators, including inflation. The purpose of this study is to determine the effect of unemployment, education, and inflation on poverty in Indonesia for periode 2014-2020 either partially or simultaneously. This type of research is a quantitative research because the data used is in the form of numbers. The data in this study are secondary data sourced from the Central Statistics Agency (BPS). Sampling technique using saturated sampling technique. While the data analysis in this study used multiple regression analysis because the independent variables in this study were more than 2. The results of this study indicated that the variables of unemployment and inflation have a positive and significant effect on poverty in Indonesia for the period 2014-2020. While the education variable has no effect on poverty in Indonesia for the period 2014-2020. Then simultaneously, the variables of unemployment, education, and inflation have a positive and significant effect on poverty in Indonesia for the period 2014-2020.
{"title":"Dampak Pengangguran, Pendidikan dan Inflasi Terhadap Kemiskinan di Indonesia Periode Tahun 2014-2020","authors":"Sulasih Sulasih, Weni Novandari, Arisa Findianingnsih","doi":"10.29240/disclosure.v3i1.6522","DOIUrl":"https://doi.org/10.29240/disclosure.v3i1.6522","url":null,"abstract":"Indonesia is developing countries. To become a developed country, needs to fix existing problems, especially economic problems. Economic problems are divided into 2 categories, namely micro and macro. One of the discussions in macroeconomic is related to poverty. The problem of poverty in Indonesia is an important problem to be addressed immediately because the percentage level of poverty in Indonesia is quite high and fluctuates. The rise and fall of the poverty level is related to several economic indicators, one of which is unemployment and education. In addition, poverty is also influenced by economic development indicators, including inflation. The purpose of this study is to determine the effect of unemployment, education, and inflation on poverty in Indonesia for periode 2014-2020 either partially or simultaneously. This type of research is a quantitative research because the data used is in the form of numbers. The data in this study are secondary data sourced from the Central Statistics Agency (BPS). Sampling technique using saturated sampling technique. While the data analysis in this study used multiple regression analysis because the independent variables in this study were more than 2. The results of this study indicated that the variables of unemployment and inflation have a positive and significant effect on poverty in Indonesia for the period 2014-2020. While the education variable has no effect on poverty in Indonesia for the period 2014-2020. Then simultaneously, the variables of unemployment, education, and inflation have a positive and significant effect on poverty in Indonesia for the period 2014-2020.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132862216","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}
Pub Date : 2023-05-28DOI: 10.29240/disclosure.v3i1.6546
Eka Retnowati, Raharja Raharja
This research is generally aimed empirically in testing the implementation of total quality management (TQM) on organizational performance by applying the implementation of internal control structure as intervening variable. In the implementation of total quality management (TQM) on Baitul Maal Wa Tamwil is associated with the internal control structure of Baitul Maal Wa Tamwil Puskopsyah member of the performance. This research uses quantitative method by using Structural Equation Model (SEM) based on Partial Least Square (PLS) 3.0 component. In the research object, all Baitul Maal Tamwil were selected as the population while the sample in this study focused on members of Puskopsyah (Pusat Koperasi Syariah) BMT (Baitul Maal Wa Tamwil) Central Java, which sampling based on purposive sampling method with total sample there are 97 respondents. The results of this study indicate that the implementation of total quality management (TQM) does not directly affect the performance of the organization but has an effect on the implementation of internal control structure which is the mediator of the relationship between total quality management (TQM) and organizational performance.
本研究一般旨在实证检验全面质量管理(TQM)的实施对组织绩效的影响，以内部控制结构的实施为中介变量。在Baitul Maal Wa Tamwil上实施全面质量管理(TQM)是与Baitul Maal Wa Tamwil Puskopsyah内部控制结构相关的成员的表现。本研究采用基于偏最小二乘(PLS) 3.0分量的结构方程模型(SEM)进行定量分析。在研究对象中，选择所有Baitul Maal Tamwil作为总体，而本研究的样本主要集中在Puskopsyah (Pusat Koperasi Syariah) BMT (Baitul Maal Wa Tamwil) Central爪哇的成员，采用目的抽样法抽样，总样本有97名受访者。本研究结果表明，全面质量管理(TQM)的实施并不直接影响组织绩效，但会对内部控制结构的实施产生影响，内部控制结构是全面质量管理(TQM)与组织绩效之间关系的中介。
{"title":"Analisis Pengaruh Total Quality Management (TQM) Terhadap Kinerja Organisasi Dengan Pengendalian Internal Sebagai Variabel Intervening (Studi Empiris Anggota Puskopsyah BMT Jawa Tengah)","authors":"Eka Retnowati, Raharja Raharja","doi":"10.29240/disclosure.v3i1.6546","DOIUrl":"https://doi.org/10.29240/disclosure.v3i1.6546","url":null,"abstract":"This research is generally aimed empirically in testing the implementation of total quality management (TQM) on organizational performance by applying the implementation of internal control structure as intervening variable. In the implementation of total quality management (TQM) on Baitul Maal Wa Tamwil is associated with the internal control structure of Baitul Maal Wa Tamwil Puskopsyah member of the performance. This research uses quantitative method by using Structural Equation Model (SEM) based on Partial Least Square (PLS) 3.0 component. In the research object, all Baitul Maal Tamwil were selected as the population while the sample in this study focused on members of Puskopsyah (Pusat Koperasi Syariah) BMT (Baitul Maal Wa Tamwil) Central Java, which sampling based on purposive sampling method with total sample there are 97 respondents. The results of this study indicate that the implementation of total quality management (TQM) does not directly affect the performance of the organization but has an effect on the implementation of internal control structure which is the mediator of the relationship between total quality management (TQM) and organizational performance.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130529599","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}
Pub Date : 2023-05-28DOI: 10.29240/disclosure.v3i1.6951
Ayu Lestari Budiarti, E. Wulandari, Rita Deti Rodiah, Uli Silfia Anjani, R. W. A. Rozak, Heni Mulyani
Digital banking is a technology application developed to facilitate customer transactions. Currently, millennials are the target market for banking, especially in the use of digital banking, because they prefer something modern and instant. The trend of using mobile banking in the digital era is growing rapidly. Mobile banking is now one of the applications that are widely used by young people including students. This study aims to examine students’ perceptions of digital transactions using mobile banking. This research uses a qualitative descriptive method with data collection techniques that are carried out online through social media and are widespread in various regions in Indonesia using questionnaires, to active students in tertiary institutions, both public and private universities. The data analysis technique used is data reduction, namely by summarizing and sorting the data, presenting the data by describing the information text and paragraphs, and drawing conclusions. So, the research results show that most students who actively use mobile banking are influenced by various perceptions including perceptions of convenience and usability. But even so, there are still students who do not or do not use mobile banking, apart from that the use of mobile banking turns out there are still many deficiencies in it such as limited features and network disturbances.
{"title":"Perspektif Mahasiswa Terhadap Transaksi Digital dalam Penggunaan Mobile Banking","authors":"Ayu Lestari Budiarti, E. Wulandari, Rita Deti Rodiah, Uli Silfia Anjani, R. W. A. Rozak, Heni Mulyani","doi":"10.29240/disclosure.v3i1.6951","DOIUrl":"https://doi.org/10.29240/disclosure.v3i1.6951","url":null,"abstract":"Digital banking is a technology application developed to facilitate customer transactions. Currently, millennials are the target market for banking, especially in the use of digital banking, because they prefer something modern and instant. The trend of using mobile banking in the digital era is growing rapidly. Mobile banking is now one of the applications that are widely used by young people including students. This study aims to examine students’ perceptions of digital transactions using mobile banking. This research uses a qualitative descriptive method with data collection techniques that are carried out online through social media and are widespread in various regions in Indonesia using questionnaires, to active students in tertiary institutions, both public and private universities. The data analysis technique used is data reduction, namely by summarizing and sorting the data, presenting the data by describing the information text and paragraphs, and drawing conclusions. So, the research results show that most students who actively use mobile banking are influenced by various perceptions including perceptions of convenience and usability. But even so, there are still students who do not or do not use mobile banking, apart from that the use of mobile banking turns out there are still many deficiencies in it such as limited features and network disturbances.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126994680","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}
Pub Date : 2022-11-20DOI: 10.29240/disclosure.v2i2.5565
Soleha Soleha, Sineba Arli Silvia
Use and disclosure of non-halal income in Islamic banking in Indonesia to analyze the use and disclosure of non-halal income in the financial statements of Islamic banking in Indonesia. The purpose of this study is to find out whether Islamic banking in Indonesia has explained the use and disclosure of non-halal income. The research method used is a qualitative method with a descriptive approach. The data used is a type of secondary data. The secondary data referred to in this study was taken from the annual reports of Islamic Commercial Banks (BUS) in Indonesia for the 2020-2021 period which have been published on the official website of each bank that is a member of Islamic Commercial Banks (BUS). Meanwhile, the reports referred to in this study include non-halal income financial reports, both those that are an integral part of a report and those that stand alone. The population in this study is all Islamic Commercial Banks (BUS) in Indonesia for the 2020-2021 period. The results of the research show that in 2021 only Bank Aladin Syariah does not have non-halal sources of income. Meanwhile, for other banks, namely Bank Panin Dubai Syariah in 2020 and 2021, it does not explain the use and acquisition of non-halal income. Other banks such as Bank Bukopin Syariah, Bank Aceh Syariah, BTPN Syariah, BCA Syariah, BJB Syariah, and BSI have explained the source and use of benevolent funds in their financial reports.
{"title":"Penggunaan dan Pengungkapan Pendapatan Non Halal Pada Perbankan Syariah di Indonesia","authors":"Soleha Soleha, Sineba Arli Silvia","doi":"10.29240/disclosure.v2i2.5565","DOIUrl":"https://doi.org/10.29240/disclosure.v2i2.5565","url":null,"abstract":"Use and disclosure of non-halal income in Islamic banking in Indonesia to analyze the use and disclosure of non-halal income in the financial statements of Islamic banking in Indonesia. The purpose of this study is to find out whether Islamic banking in Indonesia has explained the use and disclosure of non-halal income. The research method used is a qualitative method with a descriptive approach. The data used is a type of secondary data. The secondary data referred to in this study was taken from the annual reports of Islamic Commercial Banks (BUS) in Indonesia for the 2020-2021 period which have been published on the official website of each bank that is a member of Islamic Commercial Banks (BUS). Meanwhile, the reports referred to in this study include non-halal income financial reports, both those that are an integral part of a report and those that stand alone. The population in this study is all Islamic Commercial Banks (BUS) in Indonesia for the 2020-2021 period. The results of the research show that in 2021 only Bank Aladin Syariah does not have non-halal sources of income. Meanwhile, for other banks, namely Bank Panin Dubai Syariah in 2020 and 2021, it does not explain the use and acquisition of non-halal income. Other banks such as Bank Bukopin Syariah, Bank Aceh Syariah, BTPN Syariah, BCA Syariah, BJB Syariah, and BSI have explained the source and use of benevolent funds in their financial reports.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130966425","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}
Pub Date : 2022-11-20DOI: 10.29240/disclosure.v2i2.4941
Diah Fitriyani, Z. Nisa, Mohammad Dimyati Zamzami
The key in assessing the success of a country is to look at the conditions in maintaining its economy, especially during the coronavirus disease (covid-19) pandemic which makes the world economy weaken. One of the negative impacts is that many large companies go bankrupt, requiring companies to lay off their employees. On the other hand, there are also companies that are able to survive and even experience an increase during the COVID-19 pandemic. Some telecommunication companies were able to survive during the pandemic due to the increasing demand for internet services, one of which is PT. Telkom Indonesia. In general, to determine the success of PT. Telkom Indonesia can see this from the analysis of the performance of its financial statements, one of which uses the profitability ratio. Profitability ratio is a ratio that measures the company's strength to earn profits. The purpose of this study was to compare the profitability ratios of PT. Telkom Indonesia (Persero) Tbk before and during the covid-19 pandemic. The type of research used is descriptive quantitative research by utilizing the financial report data of PT. Telkom Indonesia. The analysis was carried out by comparing the profitability ratios of PT. Telkom Indonesia before and during the covid-19 pandemic. The product of the research shows that before and during the onset of COVID-19 the company was still able to survive and make a profit on asset management, equity, and sales.
评估一个国家成功的关键是看其维持经济的条件，特别是在冠状病毒病(covid-19)大流行期间，这使得世界经济疲软。其中一个负面影响是，许多大公司破产，要求公司裁员。另一方面，在新冠疫情期间，也有一些企业能够生存下来，甚至经历了增长。由于对互联网服务的需求不断增加，一些电信公司能够在疫情期间生存下来，其中之一是印尼电信公司。总的来说，要判断PT. Telkom Indonesia是否成功，可以从其财务报表的表现分析中看出这一点，其中一个使用的是利润率。利润率是衡量公司盈利能力的比率。本研究的目的是比较PT. Telkom Indonesia (Persero) Tbk在covid-19大流行之前和期间的盈利能力比率。使用的研究类型是描述性定量研究，利用PT. Telkom印度尼西亚的财务报告数据。该分析是通过比较PT. Telkom Indonesia在covid-19大流行之前和期间的盈利能力比率进行的。研究结果表明，在新冠疫情爆发之前和期间，该公司仍然能够生存下来，并在资产管理、股权和销售方面实现盈利。
{"title":"Komparasi Rasio Profitabilitas: PT. Telkom Indonesia Sebelum dan Selama Pandemi Covid-19","authors":"Diah Fitriyani, Z. Nisa, Mohammad Dimyati Zamzami","doi":"10.29240/disclosure.v2i2.4941","DOIUrl":"https://doi.org/10.29240/disclosure.v2i2.4941","url":null,"abstract":"The key in assessing the success of a country is to look at the conditions in maintaining its economy, especially during the coronavirus disease (covid-19) pandemic which makes the world economy weaken. One of the negative impacts is that many large companies go bankrupt, requiring companies to lay off their employees. On the other hand, there are also companies that are able to survive and even experience an increase during the COVID-19 pandemic. Some telecommunication companies were able to survive during the pandemic due to the increasing demand for internet services, one of which is PT. Telkom Indonesia. In general, to determine the success of PT. Telkom Indonesia can see this from the analysis of the performance of its financial statements, one of which uses the profitability ratio. Profitability ratio is a ratio that measures the company's strength to earn profits. The purpose of this study was to compare the profitability ratios of PT. Telkom Indonesia (Persero) Tbk before and during the covid-19 pandemic. The type of research used is descriptive quantitative research by utilizing the financial report data of PT. Telkom Indonesia. The analysis was carried out by comparing the profitability ratios of PT. Telkom Indonesia before and during the covid-19 pandemic. The product of the research shows that before and during the onset of COVID-19 the company was still able to survive and make a profit on asset management, equity, and sales.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134532151","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}
Pub Date : 2022-11-20DOI: 10.29240/disclosure.v2i2.5156
Khairul Umam Khudhori
The mosque is an important pillar for the progress of Muslims. Therefore, good mosque management is the key to the progress of Islam itself. One management that deserves strategic attention is the mosque's financial management. So that funding for the finances in the mosque can be useful and have an impact on changing lives for the better for the community. This research was conducted at the Al-Jihad Mosque in Rejang Lebong Regency, Bengkulu Province. The focus is to find out the financial management of the mosque carried out by the mosque administrator. The approach used is qualitative research. This study shows that 1) the financial management of the mosque is carried out in an accountable and transparent manner, 2) the distribution or use of finance is still on the designation of the physical construction of the mosque and is used specifically for the needs of (Autonomous Organizations) in Muhammadiyah.
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Pub Date : 2022-11-20DOI: 10.29240/disclosure.v2i2.5716
Ranaswijaya Ranaswijaya
This paper aims to describe how efforts are made to empower Micro, Small, and Medium Enterprises (UMKM) in stabilizing the economy in the midst of the Covid-19 pandemic. The data used is sourced from data from the official website of several agencies or institutions that are relevant to this research. The results show that although the Covid-19 pandemic has created problems for UMKM and cooperatives, on the other hand, opportunities have also emerged. UMKM actors and cooperatives can take advantage of information and communication technology so that creativity and innovation emerge among UMKM in maintaining their business which has an impact on the optimal use of local or regional products. Local governments seek to empower UMKM in meeting community needs through skills development programs and funding assistance. The UMKM empowerment programs in the midst of the Covid-19 pandemic include changing business models from conventional to digitalization, designing social and digital strategies, developing and empowering UMKM resources optimally, and economic recovery programs in the form of capital assistance from the government.
{"title":"Pemberdayaan UMKM Dalam Menstabilkan Perekonomian Daerah Rejang Lebong di Tengah Pandemi Covid-19","authors":"Ranaswijaya Ranaswijaya","doi":"10.29240/disclosure.v2i2.5716","DOIUrl":"https://doi.org/10.29240/disclosure.v2i2.5716","url":null,"abstract":"This paper aims to describe how efforts are made to empower Micro, Small, and Medium Enterprises (UMKM) in stabilizing the economy in the midst of the Covid-19 pandemic. The data used is sourced from data from the official website of several agencies or institutions that are relevant to this research. The results show that although the Covid-19 pandemic has created problems for UMKM and cooperatives, on the other hand, opportunities have also emerged. UMKM actors and cooperatives can take advantage of information and communication technology so that creativity and innovation emerge among UMKM in maintaining their business which has an impact on the optimal use of local or regional products. Local governments seek to empower UMKM in meeting community needs through skills development programs and funding assistance. The UMKM empowerment programs in the midst of the Covid-19 pandemic include changing business models from conventional to digitalization, designing social and digital strategies, developing and empowering UMKM resources optimally, and economic recovery programs in the form of capital assistance from the government.","PeriodicalId":441027,"journal":{"name":"Disclosure: Journal of Accounting and Finance","volume":"138 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127211714","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}
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