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All Journal Ikhtisar: Jurnal Pengetahuan Islam Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Principles Management and Bussines
Kadim, Immawan Muhajir
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Physics

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Maximizing Returns: The Impact of Key Ratios on Bank Mega Syariah's ROA Najib, Intan Permatasari; Ajuna, Luqmanul Hakiem; Rusdi, Wahyudi; Kadim, Immawan Muhajir
Journal of Principles Management and Business Vol. 3 No. 02 (2024): October 2024
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v3i02.184

Abstract

This study investigates the factors influencing Return on Assets (ROA) at PT. Bank Mega Syariah, focusing on Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Costs to Operating Income (BOPO). The research utilizes quarterly financial reports from PT. Bank Mega Syariah for the 2016–2023 period and applies a quantitative research approach. Data analysis includes classical assumption testing, multiple linear regression analysis, and hypothesis testing. The classical assumption test confirms that the data meets the requirements for multiple linear regression modeling. The hypothesis testing reveals that NPF has a significant positive effect on ROA, with a p-value of 0.007 (< 0.05) and a t-value of 2.894. Conversely, FDR, with a p-value of 0.308 (> 0.05) and a t-value of 1.038, shows no significant effect on ROA despite its positive direction. BOPO demonstrates a significant negative effect on ROA, with a p-value of 0.000 (< 0.05) and a t-value of -5.374. Additionally, the F-test results indicate a significant simultaneous effect of NPF, FDR, and BOPO on ROA, with a p-value of 0.000 (< 0.05). These findings highlight the importance of efficient cost management and asset quality in enhancing profitability, while FDR requires further exploration for its potential role in financial performance.
ANALISIS TRANSPARANSI, EFEKTIVITAS, DAN EFISIENSI PENGELOLAAN KEUANGAN DAERAH BERBASIS WEBSITE PEMERINTAH DAERAH SULAWESI TENGAH Luneto, Abdul Razik; Widyakusuma, Annastry; Darmawan, I Putu Edi; Kadim, Immawan Muhajir
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8424

Abstract

This study examines the transparency, effectiveness, and efficiency of financial management in 13 district/city governments in Central Sulawesi using a descriptive qualitative approach with the content analysis method. Data were obtained from the official website of the regional government for the 2023 budget year and measured based on transparency indicators at the planning, implementation, and reporting and accountability stages of the APBD. The results of the study show that Banggai Laut Regency has the highest transparency index (98.28%), while Toli-Toli Regency has the lowest (27.59%). The average level of financial management effectiveness reaches 93%, categorized as effective, although there are disparities between regions. The main obstacles to transparency lie in limited infrastructure and human resource capacity. These findings emphasize the importance of technological support, human resource training, and provincial government policies to encourage transparency and accountability of regional finances in a sustainable manner. Keywords: Transparency of Financial Management, Effectiveness of Regional Finances of District/City Governments
Penolakan Vaksinasi Covid-19 Di Indonesia: Relasinya Terhadap Perilaku Keagamaan Dan Kepercayaan Masyarakat Pada Negara Muhdar, HM; Kadim, Immawan Muhajir; rahma, St; Mohune, Pikran; Asipu, Zulkifli Repikasa
Ikhtisar: Jurnal Pengetahuan Islam Vol 4 No 1 (2024): Ikhtisar: Jurnal Pengetahuan Islam
Publisher : Institut Agama Islam Sumatera Barat Pariaman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55062//IJPI.2024.v4i1/430/5

Abstract

The COVID-19 pandemic and its vaccination are still central issues in the global world today, although in its development it is slowly starting to be resolved, including in Indonesia. However, several researchers found that there are still groups of people in parts of the world, including Indonesia, who do not want or refuse to get the COVID 19 vaccination on the grounds that vaccine safety, vaccine side effects, religion, financing, and feel confident that they do not need a vaccine. This means that Covid-19 vaccination still causes problems in people's lives. On this basis, researchers are interested and highlight two things, namely whether there is a correlation between refusing Covid-19 vaccination and religious behavior and people's trust in their country with the aim of analyzing and explaining the correlation between refusing Covid-19 vaccination and religious behavior and people's trust in the country. The method used is the mix method. First, a quantitative method with the main instrument being a questionnaire given to 150 respondents. Second, the qualitative method with the main instrument of interviews functions to provide a more complete explanation of the findings in the quantitative method. The research results found that resistance to Covid-19 vaccination in Indonesia is still quite large and in relation to the religious behavior of people who are categorized as religious are in the weak and significant category. So religious behavior does not provide great potential in preventing Covid-19 vaccination. Public trust in the state is in the doubtful category, in relation to refusal of Covid-19 vaccination it is in the moderate and significant category. The greater the public's trust, the greater the potential for awareness to carry out Covid-19 vaccination. For this reason, it is hoped that the government will eliminate public doubts and build public trust in managing the Covid-19 vaccination.
Co-Authors Ajuna, Luqmanul Hakiem Asipu, Zulkifli Repikasa I Putu Edi Darmawan Luneto, Abdul Razik Mohune, Pikran Muhdar, HM Najib, Intan Permatasari Rahma, St Rusdi, Wahyudi Widyakusuma, Annastry