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Murniati
Universitas Dharma Andalas, Padang
Economics, Econometrics & Finance

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Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Perbankan Syariah Di Indonesia Periode 2020 - 2022) Nada Berliana; Murniati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.748

Abstract

This research aims to test and conduct an analysis of the influence of murabahah, mudharabah and musyarakah financing on the profitability of Islamic banks in Indonesia in 2020-2022. This research uses quantitative research methods using data in the form of numbers. Secondary data is in the form of annual reports found on the websites of each sharia bank in Indonesia and on the financial services authority (OJK) website. The sampling technique used purposive sampling, 11 Islamic banks were sampled in this study over a 3 year period. This research was assisted by SPSS computers using descriptive tests, classical assumption tests and multiple linear regression tests. The results of this research show that murabahah financing has a significant effect on profitability, mudharabah financing has no effect on profitability and musyarakah financing has no effect on profitability.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Semen dan Beton di Bursa Efek Indonesia Tahun 2018-2022) Lara Fitri Maharani; Murniati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.775

Abstract

Disclosure of Corporate Social Responsibilty (CSR) on the financial performance of cement and concrete companies listed on the Indonesia Stock Exchange (BEI). Thesis of Bachelor of Accounting Program Faculty of Economics and Business Univeristas Dharma Andalas. Mentored by mother Murniati's guidance lecturer, SE, MM, Ak, CSRA. This study aims to find out how Corporate Social Responsibility (CSR) influences financial performance in cement and concrete companies listed on Indonesia Stock Exchange (BEI). The type of research used in this study is descriptive quantitative. The data analysis techniques used in this study are financial ratio analysis and simple regression analysis. Based on the results of the analysis, it can be concluded that Corporate Social Responsibility (CSR) does not affect the financial performance measured using Return on Equity (ROE). This means the high and low disclosure of CSR does not affect Return on Equity (ROE). Corporate Social Responsibility (CSR) has no influence on financial performance measured using Return on Assets (ROA). This means that the high and low disclosure of social responsibility does not have any influence on the profitability of the company. Corporate Social Responsibility (CSR) influences financial performance as measured using Earning Per Share (EPS). This means that the higher the disclosure of social responsibility the higher is also the EPS of the company. Increasingly broad disclosure will give a positive signal to interested parties in the company
Analisis Pengaruh Company Growth, Investment Opportunity Set, Debt Covenant Dan Corporate Social Responsibility Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 – 2022 Salwaa Salsabiil; Murniati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.784

Abstract

Companies listed on the stock exchange must disclose financial reports that can be accessed by the public on the idx.com website. This study aims to assess the effect of company growth, investment opportunity set (IOS), debt covenant, and corporate social responsibility (CSR) on accounting conservatism in manufacturing companies in the basic materials sector listed on the Indonesian stock exchange from 2020 to 2022. Using a quantitative approach, this study uses multiple linear regression analysis to explore the correlation between variables. This study uses secondary data with a total population of 24 companies selected from 96 manufacturing companies in the basic materials sector. The results show that company growth has a significant effect on accounting conservatism, while investment opportunity set (IOS) and debt covenant do not show a significant effect individually. On the other hand, corporate social responsibility (CSR) has a significant impact on accounting conservatism.
Pengaruh Pembiayaan Murabahah, Istishna, Dan Ijarah Terhadap Kinerja Keuangan Bank Umum Syariah Salsabila Husna; Murniati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.854

Abstract

This research aims to determine the effect of murabahah, istishna and ijarah financing on the financial performance of Sharia Commercial Banks listed on the Indonesia Stock Exchange. There are 13 Sharia Commercial Banks in Indonesia in the 2020-2022 period. This research data was obtained from statistical data or annual financial reports for the 2020-2022 period which can be seen on the official website www.ojk.go.id. This research is descriptive research using a purposive sampling method, the sample used was 4 Sharia Commercial Banks which were included in the criteria and the research hypothesis used was multiple linear analysis. The results of this research show that murabahah financing and Istishna has a significant positive effect on the financial performance of Sharia Commercial Banks, ijarah financing has a negative effect on the financial performance of Sharia Commercial Banks listed on the Indonesia Stock Exchange for the 2020-2022 period.
Co-Authors Lara Fitri Maharani Nada Berliana Salsabila Husna Salwaa Salsabiil