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PENGARUH DANA PIHAK KETIGA DAN RASIO KECUKUPAN MODAL TERHADAP PEMBIAYAAN MURABAHAH Aziz, Kresnhanto; Nurdiansyah, Dian Hakip
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4973

Abstract

This study aims to examine the effect of Third Party Funds and Capital Adequacy Ratio on Murabahah Financing in Indonesia from 2017-2019. This research method uses quantitative approach. The data used in this study comes from financial statements of sharia bank companies in Indonesia for the period of 2017-2019. Then, the data that has been obtained will be analyzed using multiple linear regression analysis and hypothesis testing consisting of the t test and f test with the help from SPSS 23 software. The sampling technique uses non probability sampling with purposive sampling technique. The results of statistical testing show that partially Third Party Funds has positive effect on Murabahah Financing and Capital Adequacy Ratio has positive effect on Murabahah Financing. Meanwhile, simultaneously Third Party Funds and Capital Adequacy Ratio has an effect on Murabahah Financing. Then, the coefficient of determination (R2) was 97,5%. This shows that Third Party Funds and Capital Adequacy Ratio variables can effect the Murabahah Financing by 97,5% and the remaining of 2,5% is influenced by other variables which are not used in this study. Keywords: Third Party Funds, Capital Adequacy Ratio, Murabahah Financing
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN METODE VARIABEL COSTING PRODUK P3XX PADA PT. YUSHIRO INDONESIA Nursukmawati, Indri; Nurdiansyah, Dian Hakip
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.6028

Abstract

The research objective was to determine the calculation of the Cost of Production using the Full Costing Method and the Variable Costing of the P3XX Products at PT. Yushiro Indonesia. Data collection was carried out from October 2020 to November 2020. The data obtained were secondary data. Secondary data is data that does not directly provide data to data collectors (through other people or documents). The research method used is descriptive qualitative research methods sourced from data from the PPIC Department. The data were obtained and analyzed by calculating the Cost of Production using the Full Costing and Variable Costing methods. From the results of data analysis from the company, the company uses the full costing method But, as a comparison the data is made using the Variable Costing method. So that the company does not choose the wrong method used in the future. Keywords: Full Costing, Variable Costing, Cost of Production.
EFFECT OF INFLATION, BI RATE AND EXCHANGE RATE ON SHARIA-LIFE INSURANCE PROFIT Nasyifa, Intan Dwi; Nurdiansyah, Dian Hakip
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10432293

Abstract

Indonesian people's awareness of the importance of insurance is increasing, including sharia insurance products. With increasing public awareness of Islamic insurance, it is possible that the income earned by Islamic insurance companies will increase. However, as people's awareness of insurance increases, economic conditions in Indonesia, such as the inflation rate, BI rate and exchange rates, also change. The economic conditions in Indonesia, which have often changed recently, were caused by the Covid-19 pandemic. Based on previous research and several theories, inflation, BI Rate, and also the Exchange Rate affect the profit earned by sharia-life insurance companies in Indonesia. Therefore, this study aims to find out whether economic conditions such as the level of inflation, the BI Rate, and the exchange rate also affect the profits earned by sharia life insurance companies in Indonesia. This research uses quantitative methods. This research includes these classic assumptions, that are Normality Test, Multicholinearity Test, Heteroschedasticity Test, and Autocorrelation Test. This research also conducts a hypothesis test consisting of t-test (partial test), Adjusted R Square test, and F test (Fisher Test). The results of this study the simultaneous influence of Inflation, BI Rate, and Exchange Rate on Sharia-Life Insurance Profit is 57.6%.
Analisis Anggaran Sebagai Alat Perencanaan Biaya Produksi Pada Cv Konveksi Mimo Di Kota Yogyakarta Firmansyah, Firmansyah; Nurdiansyah, Dian Hakip
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 2.D (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine and analyze the production cost budget that has been prepared as a planning and control tool. The type of research is descriptive research with a survey approach, namely in the form of interviews related to budget reports at the CV Mimo convention and the type of data is primary data. Based on the research shows that at CV Mimo the budget preparation report is made as simple as possible. The results of the study that the budget at CV Mimo and sales have increased by 10% every year, this increase occurs due to the quality of good products.
ANALISIS KEAKURATAN METODE GROVER DAN SPRINGATE DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SUBSEKTOR TEKSTIL DAN GARMEN Alika, Kayla Anistia; Nurdiansyah, Dian Hakip
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 1 (2026): JIMB - VOLUME 9 NOMOR 1 MEI 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v9i1.38624

Abstract

Penelitian ini bertujuan untuk membandingkan tingkat akurasi model prediksi kebangkrutan Grover dan Springate pada perusahaan subsektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan desain deskriptif komparatif terhadap enam perusahaan sampel yang dipilih melalui teknik purposive sampling berdasarkan ketersediaan laporan keuangan tahunan. Analisis dilakukan dengan menghitung skor kebangkrutan menggunakan model Grover dan Springate serta mengevaluasi hasil klasifikasi kondisi keuangan perusahaan. Hasil penelitian menunjukkan bahwa model Grover memiliki tingkat akurasi yang lebih tinggi dibandingkan model Springate dalam memprediksi risiko kebangkrutan. Model Springate cenderung mengklasifikasikan lebih banyak perusahaan dalam kondisi bangkrut sehingga menghasilkan tingkat kesalahan yang lebih tinggi. Oleh karena itu, model Grover dinilai lebih tepat sebagai alat deteksi dini risiko kebangkrutan pada subsektor tekstil dan garmen di Indonesia.
Mekanisme Good Corporate Governance dan Implikasinya terhadap Nilai Perusahaan Serta Kepercayaan Investor pada PT. HM Sampoerna Tbk Archu, Ariana; Nurdiansyah, Dian Hakip; Ramdan, Nurul Amalia
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 3 (2026): SENTRI : Jurnal Riset Ilmiah, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i3.5908

Abstract

This study aims to examine the implementation of Good Corporate Governance (GCG) mechanisms and their implications on corporate value and investor confidence at PT HM Sampoerna Tbk during the period 2020–2024. The topic was chosen due to the critical role of GCG in ensuring transparency, accountability, and sustainable performance in publicly listed companies, especially in the tobacco industry, which faces regulatory and market pressures. The research employs a quantitative approach using secondary data obtained from the company’s annual reports, financial statements, and stock market data. The study focuses on three main GCG mechanisms: institutional ownership, independent commissioners, and audit committees, while corporate value is measured using Price to Book Value (PBV), and investor confidence is proxied by year-end stock prices. Data analysis was conducted using multiple linear regression and classical assumption tests through SPSS to determine the significance and strength of relationships. The results indicate that institutional ownership, independent commissioners, and audit committees positively and significantly influence both corporate value and investor confidence. Although PBV and stock prices show a declining trend due to external industry factors, the consistent implementation of GCG mechanisms provides stability and signals reliability to investors. This study highlights that effective corporate governance not only supports internal management oversight but also sustains market trust. The findings underscore the importance of strengthening GCG practices to enhance corporate performance and investor confidence in the long term, offering practical insights for corporate managers and policymakers.