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Pradino Kusumo; Muhammad Donal Mon

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

A hotel is a building with rooms that are rented out as a place to stay, event venue and place to eat. Batam has a fairly good hotel population because it directly borders Singapore. One of the hotels in Batam is the AP Premier Hotel, this hotel has four star status in Batam. The problem with this hotel is that the attendance system is often problematic, disrupting payroll at the end of the month. With these problems, the author proposes to create a manual attendance which aims to assist HRD in making payroll at the end of each month, using a direct implementation method. The results obtained from this activity are in the form of softcopy and hardcopy in the form of manual attendance which will be carried out at the hotel.

Sulfah Sahratus Syabrinah; Sri Wigati

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Restructuring is a step in overcoming financing problems that arise because debtors experience difficulties in fulfilling their obligations, which is known as default. The government, through the Financial Services Authority, asks banking institutions to identify debtors and provide financing restructuring policies with the aim of providing relief to the public, especially debtors, in financing payments. This research aims to find out how restructuring is implemented as an effort to manage problematic financing at KB Bank Syariah KC Surabaya. The research method used is a descriptive qualitative approach in the nature of library research, namely by using books and literature related to this research. The results of this research are that implementing restructuring of problematic financing in banks will benefit in the form of reducing Non-Performing Finance (NPF), which will ultimately have a positive impact on the overall health of the bank. Apart from that, from an economic perspective, the Bank will receive installment payments from debtors in accordance with the restructuring agreement that has been agreed between the bank and the debtor. The success of implementing financing restructuring depends on the intention and willingness of both parties, namely the debtor and financing, to work together in resolving financing problems that arise.  

Isyah Radhiyah; Januar Januar; Iswantir Iswantir; Afrinaldi Afrinaldi

Jurnal Manajemen dan Pendidikan Agama Islam 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This thesis describes several problems, namely 1) the problematic application of literacy in Islamic religious education subjects at SMAN 02, Kapur IX District. 2) supporting factors and inhibiting factors in implementing literacy in Islamic religious education subjects at SMAN 02 Kapur IX District. The method used in research studies in this thesis is descriptive with a qualitative approach. The data collection techniques used in this research are: observation, interviews, documentation. The results of the research concluded that the problems with the literacy program in Islamic Religious Education that occurred at SMAN 02, Kapur IX District for the 2023/2024 class It was shown in interviews that there was a lack of motivation given by teachers to students when implementing literacy. Teachers also do not focus too much on implementing literacy because teachers consider literacy as additional learning and students' interest in literacy is still low. The contributing factor to the problem of implementing literacy in Islamic religious education subjects at SMAN 02, Kapur IX sub-district is that the school principal has informed the students' parents that they will be facilitated to support literacy activities, giving teachers encouragement to supervise literacy activities. The inhibiting factors are the lack of non-textbooks in schools and students' feelings of laziness.

Edi Kurniawan; Nafisah Nurulrahmatia; Puji Muniarty

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Credit risk is a risk that occurs due to the failure of customers or other parties to fulfill their obligations to the bank. Credit risk is the risk of possible losses as a result of non-repayment of credit provided by the bank to debtors (Natasia 2014). The higher the credit risk of a bank, the greater the number of problem loans. Credit risk can be measured by the Non Performing Financing (NPF) ratio. Nugraha 2018) Non Performing Financing or commonly abbreviated as NPF is the ratio between problematic financing and total financing disbursed by sharia banks. Nuha (2016) Non Performing Financing (NPF) is a comparison of problematic credit/financing with the total credit/financing provided. The higher the NPF ratio indicates a bank's inability to manage its problematic credit/financing, this will reduce the level of confidence of a bank in carrying out business activities. Problematic financing consists of substandard, doubtful and non-performing financing.

Anang Maulana

Jurnal Transformasi Bisnis Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Leads Property Service Indonesia is a company operating in the services and services sector. PT. Leads Property Service Indonesia is widely known and many buildings use PT's services. Leads Property Service Indonesia for rent office space including the BRIpens Tower Building. To promote the office building area that will be rented only through the website so that there are problematic factors such as the lack of being able to go directly to provide brochures with clients because the website and social media promotions are more dominant and rental prices are less competitive with competitors in other companies. The solution is an evaluation so that it can become a future benchmark for marketing strategies for renting office buildings at the BRIPens PT Tower Branch Office. Leads Property Service Indonesia using the SWOT method. In essence, the SWOT method is a field of science that uses reasoning about the environment's internal strengths and weaknesses and also external opportunities and threats, then calculated using IFAS or EFAS using variables from these 4 parameters.

Almirah Luthfiyah Nur Aurellia; Fauzatul Laily Nisa

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

Problematic financing is an unavoidable risk for banks in providing financial services. This situation can occur when the debtor fails to fulfill his obligations to the bank, either due to business failure or deliberately not paying financing obligations according to the agreement due to the debtor's bad character. This research aims to identify the factors and impacts of problematic financing in sharia banking, the resolution mechanism, as well as the regulation and relevance of sharia economic law in resolving these problems. The method used is normative juridical (legal research) which focuses on studying the application of applicable positive legal rules or norms and is related to the substance of the research. The research results show that problematic financing factors originate from internal factors (managerial errors) and external factors (debtor errors). Resolving problematic financing can be done through alternative dispute resolution or litigation (resolved by the court). Meanwhile, sharia economic law regulations regarding the resolution of problematic financing can be carried out by means of tahkim, through qadhi, or resolved by means of al-ishlah.

Thayibatunisa, As Syifa Sidikah; Deratian Prima Aulia Putri Khusayu; Ganis Ainnur Rahma; Vany Dwi Putri

Jurnal Manajemen dan Pendidikan Agama Islam 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This research aims to deal with educational problems, namely truant behavior, the method used is a qualitative method with the type of observation at SMAN 8 Cirebon City school. Observation is a strategy for obtaining information by direct observation. Truant behavior is a deviant act which, if left unchecked, will hamper the success of an education, truancy or absence without permission has become commonplace now. In America, absenteeism is considered a problematic issue. This is because according to several studies, truant behavior is considered a predictor of juvenile delinquency. This truant behavior occurs due to two factors, namely internal factors and external factors, one example of which is the low level of student motivation, and problems in the community or family environment experienced by students. Here the role of the Guidance Teacher is needed to provide solutions and motivation, as well as appropriate direction in providing the approaches and techniques that students need.  

Wilma Dian Ardiyanti; Srisetyawanie Bandaso; Grynjiel Ayu Sandangan

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the effect of non-performing loans on economic profitability in the Balo' Toraja Savings and Loans Cooperative, Makale District, Tana Toraja Regency. The type of research used in this research is quantitative descriptive research. The unit of observation in this research is the financial report and non-performing loans for 2016-2020. The results of this research show that there is an influence of non-performing loans on economic profitability, which means that if non-performing loans increase, economic profitability will decrease, and vice versa, if non-performing loans decrease, economic profitability will increase.

Tasya Aulia Faisal; Rusi Ulfa Hasanah; Rindi Fatmawati

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

The purpose of this study was to analyze the problems of mathematics education students in real analysis courses. This research uses the Systematic Literature Review (SLR) method. The research objective of the Systematic Literature Review (SLR) method is to evaluate, review and recognize relevant research so as to be able to answer questions on the specified research. The results of the research from analyzing this that the most common problem faced is the occurrence of student misconceptions about the material, concepts in learning that are quite a lot, minimal Indonesian language sources, still less able to construct mathematical evidence and internal factors are lack of interest and motivation in learning so that it seems difficult..

Fitriani Fitriani; Ersi Sisdianto

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Companies such as financial institutions in carrying out operational activities always want to obtain high profits such as profit engineering. Earnings engineering is one of the contemporary issues in finance, especially in Indonesia. In several reports in a large company there are 77% of senior managers involved in unethical behavior by carrying out scandals that are motivated by earnings management. This is problematic for the development of accounting, especially sharia accounting. Study aims to analyze the implementation of Islamic earnings management in Islamic accounting. In this study teh method use is the literatur review by collecting secondary data from various related journal. The results show that there are still earnings engineering practices in companies and financial institutions in Indonesia. For this reason, sharia principles really need to be emphasized in order to improve the quality of sharia accounting that is completely free from fraudulent practices. One of the appropriate efforts is to apply sharia accounting in conducting profit-sharing financing, proper and effective monitoring must be carried out with adequate supervision and reporting, so that companies such as Islamic banks or companies can avoid earning management and profit engineering. Financial institutions that apply sharia accounting principles are required to implement Islamic earnings management as a profit management practice in accordance with Islamic religious rules and ethics.

Yunisa Putri Elsanti; Ahmad Tarmidzi; Erwin Saputra Siregar

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Murabaha bil wakalah financing at BMT AL-Ishlah, Jambi, experienced payment problems. The Islamic finance industry is growing rapidly, but problematic financing is a challenge. The research aims to identify the causes and strategies for solving murabahah bil wakalah financing problems. This research uses a qualitative approach, data collection is carried out by observation, interviews and documentation. Data analysis includes data reduction, data presentation, and conclusion verification. The research focuses on identifying internal and external factors that cause financing problems and exploring solutions to resolve them. The results of this research are internal factors including inaccurate credit analysis and inadequate application of the 5C principles. External factors include economic conditions, the COVID-19 pandemic, and customer behavior. Solving problems through non-litigation approaches such as friendship, financing restructuring and financial assistance. Research finds that proper handling can reduce the risk of problematic financing and support the sustainability of BMT in the Islamic finance industry.

Sissah Sissah; Ahsan Putra Hafiz; Bimbi Agnesia Putri

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Mudharabah financing is used by MSME customers and non-MSME customers in Sharia banking practices because there is minimal risk for both the Sharia bank and the customer. However, the PPKM pandemic is sweeping the world so many people are affected, one of which is MSME customers, which has an impact on the performance and ability to pay MSME customers' obligations to banks. The aim of the research is to analyze the implementation of financing restructuring during the PPKM period and to analyze the supporting and inhibiting factors in implementing financing restructuring during the PPKM period at Bank Syariah Indonesia KC Gatot Subroto, Jambi City. Restructuring has been implemented since the inception of Bank Syariah Indonesia (BSI). The supporting factors in the implementation of restructuring at Bank Syariah Indonesia (BSI) are internal factors originating from the bank and external factors originating from the customer, while inhibiting factors in its implementation are the lack of openness or dishonesty of customers towards the bank when asked for information, lack of communication when want to be asked for information or lack of transparency, and lack of personnel or staff who understand well the implementation of restructuring. Bank Syariah Indonesia (BSI) is expected to be more careful and more selective in analyzing the provision of financing so that it will minimize the occurrence of problematic financing in the future and the analysis that must be carried out by Bank Syariah Indonesia (BSI) in carrying out restructuring is expected to be guided by the bank's regulations and rules. established sharia rules.

Wicaksana Dwi Prasetiyo; Nursantri Yanti

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Sharia people's credit bank (BPRS) is an institution that carries out business activities based on sharia principles and in its activities does not provide services in payment traffic. The level of interest in PT. Many BPRS Al Washliyah choose murabahah financing. This high level of murabahah financing activity can cause high risks faced by the entity providing the financing. Risk management is an effort that must be made to minimize the possibility of loss risks that may occur as a result of problematic murabahah financing transactions. The conclusion from these results is that murabahah financing risk management faced by PT. BPRS AL-Washliyah Medan, namely by persuasive means, if this method cannot be a solution to the existing problems, then PT. BPRS Al-Washliyah Medan resolved this by means of collateral, namely the confiscation/sale of collateral

Adelia Natasya Daulay

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Opening an online account is a banking service provided by the bank to make it easier for customers who want to open an account at a bank. However, in operation, there are also those who experience problems opening online accounts. The purpose of this research is to determine the decision-making process of Bank Syariah Indonesia KCP Simpang Limun in resolving the opening of online accounts for problematic customers. The matters described include the factors causing online account openings, the bank's decision-making mechanism in resolving problematic online account openings. This research uses qualitative methods while the data collection methods used are interviews, observation and documentation. The results of this research indicate that to overcome problems in opening online accounts for customers of Bank Syariah Indonesia KCP Simpang Limun by authorizing the customer's account through the bank supervisor. Before opening an online account, customers should pay attention to the condition, both of the smartphone used and the data that will be used registered.

Khairina Tambunan; Muhammad Sandi

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The researcher is interested and aims to investigate and analyze the mechanism for handling problematic financing implemented by Bank Sumut Syariah, especially at KCP Kota Baru Marelan. This research adopts a type of field research with a focus on phenomena or symptoms that occur in the field related to problematic financing in Sharia Home Ownership Credit (KPR) products provided by PT. Bank Sumut Syariah, especially at the Sub-Branch Office (KCP) Kota Baru Marelan. The results of this research are based on observation and scientific logical analysis of data collected from the field. Based on in-depth discussions, Bank Sumut Syariah, especially at KCP Kota Baru Marelan, has implemented a mechanism for handling problematic financing by paying attention to sharia principles. This process involves proactive communication, involvement of sharia experts, and customer openness. Customers, as represented by Mrs. Nilam Kurnia, gave positive testimony regarding the bank's approach in handling problematic financing.

Samsul Haq; Annisa Annisa; Arjuna Dwi Maulana; Mutia Zahara

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Learning is the activity of educators and students in transferring knowledge and absorbing knowledge, and learning has the ultimate goal, namely that teachers hope that students will gain useful knowledge in the classroom and have good character after receiving a series of lessons. Learning still focuses on increasing students' understanding gained from the presentation of the material and the teacher's explanations. However, it turns out that learning still cannot be avoided from problems, especially in the field of foreign languages, both experienced by teachers and students. Therefore, researchers focus on discussing problems in learning Arabic. Researchers took the location and samples from Madrasah Ibtidaiyah (MI) Negeri 1 Medan. This research was conducted using qualitative methods by conducting field observations. The researcher's aim is to get points that are problematic in learning Arabic in MI so that they can be used as a reference for educators or prospective educators in finding solutions in the future. The problems that exist in this school are that it is difficult for students to control their emotions considering that they are still children, then when teaching educators only use one method, namely the lecture method, the language they have mastered is minimal, the facilities and media for teaching are lacking. adequate, and the use of Arabic is only applied in class.