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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Mandala Education (JIME) Accounting Global Journal Bubungan Tinggi: Jurnal Pengabdian Masyarakat DEVICE Mizania : Jurnal Ekonomi dan Akuntansi Jurnal Pengabdian kepada Masyarakat JURDIASRA JREP
Fauziyyah, Nurul
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THE EFFECT OF FINANCIAL RATIOS AND SHARE OWNERSHIP ON PROFITABILITY IN INDONESIA BANKING INDUSTRY Zakiyatun, Amita; Khomsatun, Siti; Ersyafdi, Ilham Ramadhan; Ulfa, Fitria; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Fauziyyah, Nurul
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1960

Abstract

AbstractThe purpose of this study was to analyze and examine the effect of financial ratios and share ownership on profitability of banking industry in Indonesia. The financial ratios variables in this study are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expenses Operating Income (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). While the share ownership is proxied by managerial ownership, institutional ownership, and public ownership. The dependent variable is profitability measured by Return on Asset (ROA). The type of research used is quantitative which is causal associative, then uses panel data regression analysis techniques. The population used in this study is conventional banking registered with the Financial Services Authority, and there are 36 banks that meet the sampling criteria from 2018-2022. The results showed that LDR, NIM and institutional ownership had a positive effect on profitability. The next result showed that BOPO, CAR, and NPL had a negative effect on profitability. While, managerial ownership and public ownership have no influence on banking profitability. The findings indicates that financial ratios are still powerful to influence the profitability of banking. Institutional ownership has some expert that could advice to the bank how to increase the profitability. Keywords: Banking Financial Ratios, Profitability, Share Ownership AbstrakTujuan dari penelitian ini adalah untuk menganalisis dan menguji pengaruh rasio keuangan dan kepemilikan saham terhadap profitabilitas industri perbankan di Indonesia. Variabel rasio keuangan dalam penelitian ini adalah Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). Sedangkan kepemilikan saham diproksikan dengan kepemilikan manajerial, kepemilikan institusional, dan kepemilikan publik. Variabel dependennya adalah profitabilitas yang diukur dengan Return on Asset (ROA). Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal, kemudian menggunakan teknik analisis regresi data panel. Populasi yang digunakan dalam penelitian ini adalah perbankan konvensional yang terdaftar di Otoritas Jasa Keuangan, dan terdapat 36 bank yang memenuhi kriteria pengambilan sampel dari tahun 2018-2022. Hasil penelitian menunjukkan bahwa LDR, NIM dan kepemilikan institusional berpengaruh positif terhadap profitabilitas. Hasil selanjutnya menunjukkan bahwa BOPO, CAR, dan NPL berpengaruh negatif terhadap profitabilitas. Sementara itu, kepemilikan manajerial dan kepemilikan publik tidak memiliki pengaruh terhadap profitabilitas perbankan. Temuan ini mengindikasikan bahwa rasio keuangan masih kuat untuk mempengaruhi profitabilitas perbankan. Kepemilikan institusional memiliki beberapa ahli yang dapat memberikan saran kepada bank untuk meningkatkan profitabilitas. Kata kunci: Rasio Keuangan Perbankan, Profitabilitas, Kepemilikan Saham
TRANSPARANSI, AKUNTABILITAS, DAN PELAPORAN KEUANGAN MASJID Fauziyyah, Nurul; Afifah, Zulfatul
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2028

Abstract

ABSTRAKMasjid merupakan organisasi nirlaba di bidang keagamaan sesuai dengan ISAK 35. Organisasi nirlaba wajib menyusun dan melaporkan laporan keuangan. Transparansi dan akuntabilitas juga perlu diterapkan untuk meningkatkan kepercayaan masyarakat dan kredibilitas Masjid itu sendiri. Faktanya, laporan keuangan yang dibuat oleh Masjid pada umumnya belum memenuhi standar ISAK 35. Penelitian ini dilakukan berdasarkan alasan tersebut. Ini adalah penelitian kualitatif. Data primer diolah dan diinterpretasikan bersama dengan bukti-bukti lain seperti laporan keuangan dan lain-lain. Hasil penelitian menunjukkan bahwa laporan keuangan yang dibuat masjid belum sesuai dengan ISAK 35. Laporan keuangan yang disusun hanyalah laporan operasional yaitu kas masuk dan kas keluar. Di sisi lain, transparansi dan akuntabilitas telah diterapkan dengan baik. Tulisan ini membahas tentang transparansi, akuntabilitas, dan pelaporan keuangan berdasarkan ISAK 35, sedangkan makalah-makalah sebelumnya dengan tema terkait banyak ditulis berdasarkan PSAK 45. Selain itu, tulisan ini menjadikan masjid terbesar di Sumenep sebagai tempat penelitian sehingga tergambarkan hasilnya. akan memberikan pengetahuan segar.Kata Kunci: Akuntansi Organisasi Nirlaba; Transparansi; Akuntabilitas; Laporan keuangan; ISAK 35ABSTRACTMosque is a non-profit organization in the religious field in accordance with ISAK 35. Non-profit organizations should prepare and report financial reports. Transparency and accountability also need to be applied to increase public trust and the credibility of the Mosque itself. In fact, the financial reports made by Mosques are generally not up to standard, ISAK 35. This study was carried out based on those reasons. This is a qualitative study. The primary data is processed and interpreted along with other evidence such as financial statements and others. The results show that financial statements made the mosque are not in accordance with ISAK 35 yet. The financial statements prepared are only operational reports, namely cash in and cash out. On the other hand, transparency and accountability have been implemented well. This paper looks at transparency, accountability, and financial reporting based on ISAK 35, while many previous papers with related themes were written based on PSAK 45. In addition, this paper makes the largest mosque in Sumenep a place of research so that the results described will provide fresh knowledge.Keywords: Nonprofit Organization Accounting; Transperancy; Accountability; Financial Statement; ISAK 35
Co-Authors Afifah, Zulfatul Ahmadi, Lusiana Putri Al-Nur, Widya Rahmawati Aryani, Habsyah Fitri Ersyafdi, Ilham Ramadhan Fernandy, Handy Ircham Ali Karimah, Syahadah Albaqiyatul Khomsatun, Siti Maria Ulfah Maulana, Moh. Faiz Muhammad Aras Prabowo Ruli Bestari Siti Khomsatun Ulfa, Fitria Ulfah, Fitriah Zakiyatun, Amita