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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Falah : Jurnal Ekonomi Syariah Jurnal Tekun Liquidity: Jurnal Riset Akuntansi dan Manajemen Profita : Komunikasi Ilmiah dan Perpajakan Proceeding of National Conference on Accounting & Finance Journal of Islamic Accounting and Finance Research Literatus TECHNO-SOCIO EKONOMIKA Community Development Journal: Jurnal Pengabdian Masyarakat JUDICIOUS: Journal of Management Journal of Islamic Economics and Social Science (JIESS) Jurnal Ilmu Ekonomi dan Sosial (JIES) Transformatif: Ekonomi, Bisnis dan Kewirausahaan KANGMAS: Karya Scientific Community Service is a journal
Sofyan Halim
Department Of Accounting, Faculty Of Economic And Business, Mercu Buana University Jl. Meruya Selatan No. 1, Kembangan, West Jakarta, Indonesia, 11650
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Jurnal Ilmu Ekonomi dan Sosial (JIES)

 1 
Pengaruh Return On Asset, Debt To Equity Ratio, Dan Current Ratio Terhadap Nilai Perusahaan Sektor Industri Tambang di Bursa Efek Indonesia Periode 2016-2019 Muhamad Solihin; Sofyan Halim
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 11, No 1 (2022): Maret 2022
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v11i1.11415

Abstract

This study is to determine the effect of Return On Asset (ROA), Debt To Equity Ratio (DER), and Current Ratio (CR) on Firm Value. The object of this research is the mining sector which is listed on the Indonesia Stock Exchange in 2016-2019. This research was conducted on 72 samples using a quantitative descriptive approach. Therefore, the data analysis used is statistical analysis in the form of multiple linear regression tests. The results of this study indicate that partially, the variable Return On Asset (ROA), Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on the value of the mining sector companies listed on the Indonesia Stock Exchange. This is evidenced by the results of the partial test (Tongan test) which also shows the significant value of the three independent variables that support the hypothesis. The simultaneous test results (F test) also show that the independent variable simultaneously affects the dependent variable. Therefore, the results of this study found that there is a significant influence between Return on Assets (ROA), Current Ratio (CR) and Debt To Equity Ratio (DER) on Company Value listed on the Indonesia Stock Exchange
Implementasi Dan Tingkat Kepatuhan Terhadap Ketentuan Syari’ah Atas Pembiayaan Murabahah Pada Bank BNI Syari’ah Sofyan Halim; Torik Langlang Buana
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 9, No 1 (2020): March 2020
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v9i1.8260

Abstract

In sharia Islam has been arranged in such a way as to do muamalah, on muamalah fiqih has set the terms and conditions in the practice of buying and selling, doing the debts, doing the practice of cooperation in doing business, and many other things. One type of akad in fiqh mu'amalah which justified by Allah SWT is akad buying and selling, namely the hadith which states Ayat Al-Qur'an and al Hadist mentioned above is the legal basis by Shari'ah to do mu'amalah selling buy, be it buying and selling in cash or tough. Akad / Contract of sale and purchase is strong in Islamic shari'ah called Murabahah akad. Murabahah is the sale of goods at the cost of goods acquisition with additional benefits agreed between the seller and the buyer of the goods. Murabaha Akad is one of Sharia bank financing products in conducting syariah banking operations referring to Law no. The Bank's syyar'iah base refers to the Fatwa of the National Shari'ah Council MUI Number 04 / DSN-MUI / IV / 2000 dated April 1, 2000, concerning Murabaha, thus the provisions of legislation on the banking of sharia ' ah and Fatwa DSN MUI become the legal basis of syar'i over the operational of Shari'ah bank as a whole. The purpose of the research is the desire of the researcher to ensure the sale and purchase transaction of murabahah by Bank BNI Syariah has been in accordance with the rules of fiqh mu'amalah and sharia Islam. Based on the Hadith and Fatwa DSN MUI is the Murabahah Akad Financing Guidelines which become the guidelines for the implementation of Murabaha contract financing in PT Bank BNI Syari'ah then the Bank has fulfilled the asset ownership of Murabaha which became one of the terms sharia in Murabaha contract. The Guidelines states that BNI Syariah Bank purchases goods first, then sells it to customers by taking margin/profit. So the Bank must first have the goods before the occurrence of Murabaha agreement with the customer, so there must be proof of ordering/purchasing of goods. Therefore, the Murabaha contract financing by PT Bank Syariah has fulfilled the requirement of Murabaha asset ownership in financing the Murabaha contract to the public. In addition, in PT Bank BNI Syari'ah one of the products offered to the community of residential area development developed by the bank with Murabaha contract financing, then with the scheme, the condition of asset ownership in accordance with the above-mentioned hadith has been fulfilled in full because the ownership before done Murabaha contract is owned by the bank.
PENGARUH LIKUIDITAS, LEVERAGE, DAN AKTIVITAS TERHADAP FINANCIAL DISTRESS Sofyan Halim
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 11, No 3 (2022): November 2022 (in press)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v11i3.17546

Abstract

Pada penelitian ini bertujuan untuk mengetahui dan menganalisis adanya pengaruh Likuiditas, Leverage, dan Aktivitas terhadap Financial Distress pada Perusahaan Sektor Transportasi yang terdaftar di Bursa Efek Indonesia. Sampel pada penelitian ini menggunakan metode purposive sampling. Populasi penelitian ini adalah perusahaan yang telah terdaftar di Bursa Efek Indonesia (BEI) dengan sampel sebanyak 33 perusahaan di sektor transportasi selama 4 tahun yaitu pada tahun 2016-2019 yang telah memenuhi kriteria. Metode analisis data yang digunakan pada penelitian ini menggunakan analisis regresi berganda. Hasil pada penelitian ini menunjukan bahwa secara parsial Current Ratio berpengaruh negatif, Quick Ratio dan Debt to Equity Ratio berpengaruh positif sedangkan Total Asset Turnover tidak berpengaruh terhadap Financial Distress. Dan hasil secara simultan menunjukan bahwa Current Ratio, Quick Ratio, Debt to Equity Ratio, Total Asset Turnover berpengaruh signifikan terhadap Financial Distress.
The Influence of Accounting Conservatism, Fixed Asset Density, and Firm Size onTax Aggressiveness Syahputera, Kelvin Adi; Halim, Sofyan
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.33063

Abstract

This study aims to analyze the influence of accounting conservatism, fixed asset intensity, and company size on tax aggressiveness in non-cyclical companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2022 period. This study is based on the importance of understanding the factors that influence a company's tax planning strategy, especially in the context of tax aggressiveness. This study uses a quantitative approach with a descriptive method. The research sample was selected using purposive sampling, with a total of 102 non-cyclical companies meeting the criteria. The data used is in the form of secondary data from financial statements published in www.idx.com. Independent variables include accounting conservatism, fixed asset intensity, and company size, while the dependent variable is tax aggressiveness. Data analysis was carried out by descriptive statistics, classical assumption tests, multiple regression analysis, correlation and determination coefficient analysis, and hypothesis tests (t-test and F-test). The results of the study show that accounting conservatism, fixed asset intensity, and company size have no effect on tax aggressiveness. These findings indicate that these factors are not the main determinants in aggressive tax planning strategies for non-cyclical companies in Indonesia.
Co-Authors Buana, Mohamad Torik Langlang Dian Kartiko Fachrul Roza Fairas Panca Yudha Fatimah Sinar Mustika Hasian Purba Kesuma, Wijaya Muhamad Solihin Muhyarsyah Muhyarsyah Nanda Yunita Pambudi Rahardja Sembiring, Rinawati Suparno Suparno Syahputera, Kelvin Adi