Lucky Nugroho, Lucky
Universite libre de Bruxelles, Belgium

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MASLAHAH AND STRATEGY TO ESTABLISH A SINGLE STATE-OWNED ISLAMIC BANK IN INDONESIA Nugroho, Lucky; Husnadi, Tengku Chandra
Tazkia Islamic Finance and Business Review Vol 10, No 1 (2016)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

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Abstract

Objective - The market share of Islamic banking in Indonesia has continually decreased from 4.89% in 2013 to 4.85% in 2014 and 4.83% in 2015. As a result, the idea to establish a single state owned Islamic Bank occurs.  This conceptual paper aims to contribute the maslahah framework regarding the future of Islamic banks in Indonesia.Methods - The methodology that used in this paper is a qualitative method which supported by quantitative data that align with the theory of the benefit of the Ummah (maslahah) and the community theory.Results - The breakthrough to increase the market share and deliver Indonesia becoming an Islamic financial hub is the option to convert the BRI as the biggest retail bank to a full fledge Islamic bank, and the next action is to acquire the Islamic banks which are subsidiary of conventional state-owned banks (Bank Syariah Mandiri-BSM, Bank Nasional Indonesia Syariah-BNIS, Bank Rakyat Indonesia Syariah-BRIS, and Bank Tabungan Negara Syariah-BTNS).  Conclusions - Establishing a single state-owned Islamic bank is beneficial for the future of Islamic banks in Indonesia
Mobile Banking for Empowerment Muslim Women Entrepreneur: Evidence from Asia (Indonesia and Bangladesh) Nugroho, Lucky; Chowdhury, Syed Lutful Kabir
Tazkia Islamic Finance and Business Review Vol 9, No 1 (2015)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

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Abstract

Objective - Women entrepreneurs have positive contribution to the household economy in particular, and the sustainable economic development in general. Nevertheless, there are limitations in mobility for women entrepreneurs, especially in Muslim countries to conduct their business activities outside the home, which was due to concern, to take care of their children, and the values or customs, which is embraced by the local community, so that limited mobility of women entrepreneurs, not because of the Islamic religiosity. Therefore, is requires form of technology solutions for women entrepreneurs, which can reduce, the limitations.Methods - literature reviewResults - the role of mobile banking as well as branchless banking for women entrepreneurs has been shown to have a very important role to connect their access to financial services. The role of education for women, is also an important factor to improve the knowledge and ability to use technology, including mobile banking services. In addition to the phenomenon of the increasing number of women entrepreneurs and the growing literacy of women in developing countries such as Indonesia and Bangladesh, it will have an impact on increasing the professionalism of women entrepreneurs, and the demand for technology-based financial services such as mobile banking.Conclusions - Implementation of this program must have the support of all stakeholders, including the cooperation between the banks with microfinance institutions to expand the reach of the benefits of this technology. Keywords: Women Entrepreneur, mobile banking, branchless banking,
PERSEPSI PENGUSAHA UMKM TERHADAP PERAN BANK SYARIAH Nugroho, Lucky; Tamala, Dewi
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 3, No 1 (2018): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.457 KB) | DOI: 10.32897/jsikap.v3i1.115

Abstract

Tujuan penelitian ini adalah untuk mengetahui persepsi pengusaha UMKM terhadap bank syariah dalam mendukung kegiatan usaha mereka. Keberadaan perbankan syariah seharusnya menjadi solusi dari kebutuhan keuangan dari pengusaha sektor UMKM dikarenakan tujuan bank syariah adalah mewujudkan masyarakat yang madani dan sejahtera. Metode yang digunakan pada penelitian ini adalah kualitatif yang didukung oleh data primer. Adapun sampel penelitian dalam penelitian ini adalah 72 UMKM Binaan Pasar Malam Akbar Kemayoran. Hasil dari penelitian ini adalah terdapat 18 UMKM yang menjadi nasabah bank syariah. Adapun alasan mereka tidak menggunakan jasa bank Syariah adalah 37% pelaku UMKM kesulitan mencari lokasi Bank Syariah, 28% kurangnya promosi dari bank Syariah kepada pelaku UMKM, 22% pelaku UMKM tidak paham produk dari perbankan Syariah dan 12% produk perbankan Syariah yang kurang variatif.  
E-Commerce to Improve Homemaker Productivity (Women Entrepreneur Empowerment at Meruya Utara, Kembangan District, West Jakarta, Indonesia) Nugroho, Lucky
Amalee: Indonesian Journal of Community Research & Engagement Vol 1 No 01 (2020): Amalee: Indonesian Journal of Community Research & Engagement
Publisher : LP2M INSURI Ponorogo

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Abstrak Saat ini banyak ibu rumah tangga memiliki bisnis sampingan yang sesuai dengan keterampilan dan hobi mereka. Adapun tujuan dari bisnis sampingan tersebut adalah untuk membantu kebutuhan keuangan rumah tangga mereka. Penelitian sebelumnya telah menunjukkan bahwa ibu rumah tangga yang juga pengusaha perempuan memiliki kontribusi yang signifikan terhadap kesejahteraan keluarga. Namun demikian, terdapat kesulitan dari ibu rumah tangga dalam memasarkan produk dan layanan mereka. Pengabdian ini melaksanakan sosialisasi terkait cara membuat akun e-commerce dan menggunakannya sebagai alternatif untuk menjual produk dan layanan mereka. Selain itu, hasil dari kegiatan layanan masyarakat internasional ini adalah bahwa ibu rumah tangga dapat menjual produk dan layanan mereka melalui e-commerce. Menurut hasil survei pada kegiatan sosialisasi ini, diketahui bahwa hambatan bagi ibu rumah tangga adalah masih rendahnya pendidikan mereka dimana 65% dari mereka memiliki pendidikan sekolah menengah. Juga, kepemilikan aplikasi internet banking dan mobile banking masih rendah, yaitu 35%. Dengan demikian, kepemilikan yang rendah atas aplikasi internet banking dan mobile banking membuat mereka kesulitan untuk menjual produk dan layanannya melalui e-commerce. Semua peserta sosialisasi menyatakan bahwa kegiatan ini bermanfaat dan menambah pengetahuan mereka. Selanjutnya untuk dapat meningkatkan omset penjualan mereka adalah melalui perbaikan kemasan produk dan layanan mereka untuk membuatnya lebih menarik bagi pembeli.  Kata kunci: Ibu Rumah Tangga, Pengusaha Wanita, Mobile Banking, Internet Banking, E-Commerce.   Abstract The current phenomenon is that many homemakers have a side business following their skills and hobbies that aim to help their household financial needs. Previous research has shown that homemakers who are also women entrepreneurs have a significant contribution to family welfare. However, there are difficulties from homemakers in marketing their products and services. The method used in this international community service is socialization related to how to create an e-commerce account and use it as an alternative to selling their products and services. Furthermore, the outcome of this service activity is that homemakers can sell their products and services through e-commerce. According to the survey results on this socialization activity, it is known that the obstacle for homemakers is that education is still low, 65% of them have high school and junior high school education. Also, internet banking and mobile banking application ownership are still small, at 35%. Thus, the low ownership of internet banking and mobile banking applications has made it difficult for them to sell through e-commerce. All participants of the socialization stated that this activity was useful and increased their knowledge. Next to be able to increase their sales turnover is through improvements to the packaging of their products and services to make it more attractive to buyers.  Keyword : Homemaker, Women Enterpreneur, Mobile Banking, Internet Banking, E-commerce
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur Industri Sektor Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia tahun 2014-2016) Nugroho, Lucky
JURNAL MANEKSI Vol 7, No 1 (2018)
Publisher : Politeknik Negeri Ambon

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Currently, the government is prioritizing the development of the manufacturing sector to support national development. Based on the quality of the audit becomes very important to make the right decision for the users of financial statements, especially in the manufacturing sector. Furthermore, this study aims to determine the factors affecting audit quality, especially tenure audit factors, the size of the public accounting firm (KAP), and time budget pressure. Data analysis technique used is logistic regression analysis with the sample of 90 research of manufacture industry sector of consumer goods sector listed in BEI during the year 2014-2016. Based on the result of research indicate that KAP size and time budget pressure have no significant effect on audit quality. While audit tenure has a positive and significant impact on audit quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN Nugroho, Lucky; Nurrohmah, Siti; Anasta, Lawe
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 2, No 2 (2018): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.292 KB) | DOI: 10.32897/jsikap.v2i2.79

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Tujuan dari penelitian ini adalah untuk mengetahui pengaruh financial distress, profitabilitas, leverage, likuiditas dan ukuran perusahaan pada opini audit going concern. Penelitian ini dilakukan pada Bursa Efek Indonesia (BEI) dengan melakukan akses pada situs www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Jumlah perusahaan manufaktur yang dijadikan sampel dalam penelitian ini adalah 78 perusahaan dengan pengamatan selama 6 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 390 sampel. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi logistik. Hasil Financial Distress berpengaruh negatif pada opini audit going concern, leverage berpengaruh negatif terhadap opini audit going concern, sedangkan profitabilitas, likuiditas dan ukuran perusahaan  tidak berpengaruh signifikan terhadap opini audit going concern.
PENGARUH MOTIVASI DAN KOMPETENSI APARATUR TERHADAP KUALITAS INFORMASI AKUNTANSI BARANG MILIK NEGARA Nugroho, Lucky; Kiranti, Dewi Eva
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 2, No 1 (2017): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.306 KB) | DOI: 10.32897/jsikap.v2i1.61

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Penelitan ini bertujuan untuk mengetahui dan menguji pengaruh motivasi ketja dan kompetensi aparatur terhadap kualitas informasi akuntansi Barang Milik Negara pada Satuan Kerja yang ada di lingkungan Kementerian Tenaga Kerja dan Trasmigrasi RI. Metode yang digunakan adalah deskriptif dan asosiatif. Populasi target yang diteliti ialah Satuan Kerja yang ada di Kementerian Tenaga Kerja dan Transmigrasi. Teknik sampel yang digunakan ialah random sampling. Model pengaruh dianalisa menggunakan analisis SEM (Structural Equation Modeling) dengan metode alternative PLS (Partial Least Square) yang bertujuan menguji hubungan dan pengaruh antara motivasi kerja dan kompetensi aparatur terhadap kualitas informasi akuntansi Barang Milik Negara yang ada di lingkungan Kementerian Tenaga Kerja dan Transmigrasi. Hasil analisis menunjukan bahwa motivasi kerja secara parsial berpengaruh positif dan signifikan terhadap kualitas informasi akuntansi Barang Milik Negara. Begitu pula dengan kompetensi aparatur yang secara parsial berpengaruh positif dan signifikan terhadap kualitas informasi akuntansi Barang Milik Negara. Secara simultan motivasi kerja dan kompetensi aparatur berpengaruh terhadap kualitas informasi akuntansi barang milik nagara, hal ini berarti bahwa dengan motivasi kerja yang baik dan juga aparatur yang berkompeten maka akan menghasilkan informasi akuntansi barang milik Negara yang berkualitas.
PENGARUH GOOD CORPORATE GOVERNANCE DAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL (BOPO) TERHADAP STABILITAS KEUANGAN BANK UMUM SYARIAH DI INDONESIA TAHUN 2012-2017 Nugroho, Lucky; Bararah, Herda Nezzim
Inovbiz: Jurnal Inovasi Bisnis Vol 6, No 2 (2018)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.897 KB) | DOI: 10.35314/inovbiz.v6i2.852

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This study aims to determine the impact or influence of good corporate governance and efficiency, which in this case the proxy by the ratio of operational costs and operating income to the financial stability of sharia commercial banks. The method in this research is a literature review or conceptual paper. Based on the results and review literature, it is known that the financial stability of sharia banks is a significant factor in maintaining reputation. Good corporate governance, operational costs, and operating income (BOPO) are factors that can support the financial stability of sharia commercial banks and in this study measured by Z-score. Therefore, financial stability in sharia banks should be the focus of the management of sharia commercial banks.
PENGARUH MANAJEMEN BANK INDUK, KUALITAS ASET, DAN EFISIENSI TERHADAP STABILITAS BANK SYARIAH DI INDONESIA (PERIODE TAHUN 2013-2017) Nugroho, Lucky; Anisa, Nurul
Inovbiz: Jurnal Inovasi Bisnis Vol 6, No 2 (2018)
Publisher : Politeknik Negeri Bengkalis

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This study aims to determine the effect of parent bank management, asset quality, and efficiency on the stability of Islamic banks. The method used in this study is a quantitative method using multiple linear regression analysis and using spss 23. Statistical software The population in this study are Islamic commercial banks (BUS) that are registered with Bank Indonesia (BI) and the Financial Services Authority (OJK) from 2013 to 2017. Furthermore, Islamic commercial banks continuously and regularly present annual financial reports for the period 2013-2017 and are sampled in this study. The number of samples in this study was 9 Islamic banks with five years of observation as many as 45 samples. Based on the results of the study showed that the management of the parent bank proxied by the directors and commissioners had a significant effect on the stability of Islamic banks due to the many sharia bank directors and commissioners who came from the parent bank which conventional banks had more experience in managing banks. Whereas for asset quality and efficiency variables that are proxied by NPF ratio and BOPO ratio there is no significant effect.
ANALISA MEKANISME PENGHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. BINA SWADAYA KONSULTAN TAHUN 2016 Silalahi, Evi Margoretty; Nugroho, Lucky; Anasta, Lawe
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.2600

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ABSTRACT Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, and other payments received or obtained by an individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, government agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax on income received by their employees every month. This research was conducted at PT. Bina Swadaya Consultant. Furthermore, the purpose of this study was conducted to analyze the calculation and withholding of Article 21 Income Tax on employees of PT. Bina Swadaya Consultant, whether it has been in accordance with the Tax Law No.36 of 2008 on Income Tax. This research uses descriptive research method, and data collection technique used is documentation technique. The results of this study indicate that the calculation, deduction, deposit and reporting of PPh 21 applied by PT. Bina Swadaya Consultant is not in accordance with Law No.36 of 2008 on Income Tax article 4 paragraph 1, namely the calculation of Income Tax Article 21 Permanent Employees due to the company does not include attendance allowance in the calculation. Based on that, it is expected that the government through related parties can perform socialization and technical assistance in implementation of Article 21 PPH in enterprises in order to optimize state revenues. Key Words: Calculation of Income Tax (PPH) Article 21, Withholding of Income Tax Article 21   and Provision of Income Tax Article 21