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Analisis Kualitas Laba Pada Perusahaan Perbankan Syariah di Bursa Efek Indonesia Periode 2016-2020 wali, Bunga; Mandasari, Nur Fitriayu; Azis, Akbar; Ayuandiani, Wulan; Syahrir, Nurwahyuni; Syahadat, Edy Fitriawan; Puspita, Chandra Putra
Jurnal Manarang Manajemen dan Bisnis Vol 1 No 02 (2023): Manarang : Manajemen & Bisnis - April
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.496 KB) | DOI: 10.31605/jurnal manarang.v1i02.2548

Abstract

This study aims to analyze the quality of earnings in Islamic banking companies whether they have maximum earnings quality. The location of this research wa carried out at the Indonesia Stock Exchange through media browsing on the https://www.idx.co.id website for 10 Islamic banking companies. The sampling technique uses a saturated sampling technique in which the entire population is sampled. The data source is taken fromsecondary data. The data analysis technique uses the earnings quality formula, namely operating profit and average cash to analyze finansial from 2016-2020. The results of the study show that (1) Companies that have good earnings quality are Bank BNI Syariah, Bank Mandiri Syariah and Bank BCA Syariah because they have maximum profit quality. (2) Companies that have poor earnings quality are Bank Muamalat Syariah, Bank Mega Syariah and Bank Jabar Banten Syariah, the rest are considered to have constant earnings quality
Participation in Budgeting, Public Accountability, and Performance: Does Internal Oversight Matter? Syahadat, Edy Fitriawan; Amirullah, Sufyan; Ansari, Muhammad Ihsan
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12460

Abstract

This research seeks to examine the effect of participation in budgeting, public accountability on the managerial performance by taking into consideration the moderating effect of internal oversight. We employed 84 respondents of go-vernmental officer in Majene of West Sulawesi. Research variables composed of participation in budgeting, public accountability, and managerial perfor-mance. The hypothesis testing used moderated regression analysis with inter-nal supervision serving as a moderating variable. The results of this research found that participation in budgeting and public accountability are positively associated with managerial performance. These indicate that the level of increase of managerial performance in local government has been determined by participation in budgeting and public accountability. Meanwhile, internal oversight has been found to moderate the effect of participation in budgeting and accountability on managerial performance. It reveals that internal over-sight in governmental sector can strengthen the participation budgeting and public accountability in leading into the increase of managerial performance.DOI: https://doi.org/10.26905/afr.v7i2.12460
Entrepreneurship Education for Teens: Fostering an Entrepreneurial Spirit Among Students at Angkatan Belia Islam, Penang, Malaysia Rayyani, Wa Ode; Syahadat, Edy Fitriawan; Sujana, I Wayan; Dhewi, Ratna Marta; Muchriana Muchran; Nabila Hidayani; Laras Lestari; Edi Prayogo
Asian Journal of Community Services Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i12.12630

Abstract

Entrepreneurship education is an important element in equipping young people with the necessary skills and mindset to face future economic challenges. The spirit of entrepreneurship among teenagers through interactive and fun educational activities. This activity was conducted at Angkatan Belia Islam (ABI), Penang, Malaysia, in October 2024, and was designed in the form of inspiring motivational talks and educational games that stimulate critical thinking and creativity. The results of the activity showed that such an interactive approach is effective in improving adolescents' understanding of the basic principles of entrepreneurship as well as motivating them to develop their entrepreneurial potential early on. The results of this activity confirm that entrepreneurship education is not only relevant, but also essential in building an independent, creative and innovative generation in the future.