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FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA BANK UMUM SYARIAH DI INDONESIA Suryani, Yani; Ika, Desi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

This study aims to know the effect of the determinant variables on profit growth in Islamic commercial banks in Indonesia. During the period of financial crisis in 1997 Islamic banks were still able to show relatively better performance compared to conventional banking institutions. Due to the lower distribution of non-performing loans (non-performing loans) to the Islamic banks and no negative spreads in their operational activities, this condition as well as profit growth generated by Islamic banks. This study analyzes the effect of Net Operational Income (NOI), Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and operational costs to operational income (BOPO) both partially or simultaneously on the Profit Growth of Islamic commercial banks in Indonesia in the 2016-2018 period. The type of research is associative, secondary data sources and data are analyzed quantitatively. The results of this study indicate that partially Net Operating Income (NOI) affects the profit growth of Islamic Commercial Banks in Indonesia. For simultaneous testing the overall determinant variable does not affect earnings growth at Islamic Commercial Banks in Indonesia.

PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM SYARIAH DENGAN TINGKAT SUKU BUNGA SEBAGAI PEMODERASI Desi Ika; Listiorini Listiorini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3254

The aim of this research was to analyze the relationship between return in this group stock and financial ratio. This research used MRA (Multiple Regression Analysis). Based on this research, it is concluded that partial variable of Total Asses Turnover, Current Ratio, Debt To Equity Ratio and Price Earning Ratio had no significant effect on stock return, otherwise Return On Asset variable had siginificant effect on syariah return stock in the Jakarta Islamic Index group. Simultaneously, financial performance had no significant effect on syariah return stock in Jakarta Islamic Index group. The interest rate (SBI) could not moderate the relationship between Total Asset Turnover, Current Ratio, Debt to Equity Ratio and Price Earning Ratio on stock returns, while the interest rate (SBI) could moderate (strengthen) the effect of Return On Assets on stock returns. The interest rate (SBI) is unable to moderate DER because SBI was a variable related to the company's external factors. Changes in the SBI interest rate could affect the company's financial performance because it could reduce the company's sales level so that it had an impact on the decline in company profits. The higher the SBI interest rate, the higher the return required by investors.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA BANK UMUM SYARIAH DI INDONESIA Yani Suryani; Desi Ika
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 5, No 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2642

This study aims to know the effect of the determinant variables on profit growth in Islamic commercial banks in Indonesia. During the period of financial crisis in 1997 Islamic banks were still able to show relatively better performance compared to conventional banking institutions. Due to the lower distribution of non-performing loans (non-performing loans) to the Islamic banks and no negative spreads in their operational activities, this condition as well as profit growth generated by Islamic banks. This study analyzes the effect of Net Operational Income (NOI), Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and operational costs to operational income (BOPO) both partially or simultaneously on the Profit Growth of Islamic commercial banks in Indonesia in the 2016-2018 period. The type of research is associative, secondary data sources and data are analyzed quantitatively. The results of this study indicate that partially Net Operating Income (NOI) affects the profit growth of Islamic Commercial Banks in Indonesia. For simultaneous testing the overall determinant variable does not affect earnings growth at Islamic Commercial Banks in Indonesia.

OPTIMALISASI BUDIDAYA DAN DIVERSIFIKASI PRODUK TURUNAN IKAN LELE Listiorini Listiorini; Yani Suryani; Desi Ika
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 23, No 1 (2017): JANUARI - MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v23i1.6635

Abstrak Tujuan dilaksanakannya Ipteks Bagi Masyarakat Kelompok Usaha Budidaya dan Pengasapan Ikan Lele ini diharapkan seluruh peserta pembinaan memahami pentingnya pemberdayaan potensi dirinya, dapat menyusun pembukuan usahanya, dapat menyusun proposal kelayakan, dapat mengelola modal usaha dengan baik, dapat membedakan keuangan usahanya dan rumah tangganya, dapat meningkatkan pendapatan kelompok usaha. Metode pelaksanaan kegiatan pengabdian terdiri dari ceramah, demonstrasi, praktek dan pendampingan. Hasil dari kegiatan pengabdian ini adalah dapat memberdayakan potensi peserta pembinaan, peserta pembinaan dapat menyusun pembukuan dan proposal kelayakan usaha, meningkatkan pengetahuan tentang pengelolaan modal dan cara pembenihan ikan yang baik serta menghasilkan buku panduan praktis pengelolaan laporan keuangan untuk UMKM. Kata Kunci : Diversifikasi Produk, Ikan Lele, Optimalisasi Budidaya.Abstract The objective of science and technology to the Community Business Group Cultivation and Curing Catfish is expected that all participants of the coaching understand the importance of empowering themselves, may make bookkeeping business, can develop proposals eligibility, can manage capital well, can distinguish between financial businesses and households, could increase income business group. The method of implementation service activities consist of lectures, demonstrations, practice and mentoring. The results of service activities are able to empower potential participants coaching, coaching participants can arrange bookkeeping and feasibility of proposals, increased knowledge about capital management and how good fish hatcheries and produce a practical handbook for SMEs management financial statements.Keywords: Diversified Product, Catfish, Diversified Product, Optimizing Of Culture.

Pelatihan Menembus Jurnal Nasional dan International Bereputasi Pada AIPRI ( Asosiasi Institusi Pendidikan Radiografer Indonesia) Agus Purwanto; Bunga Aditi; Yani Suryani; Desi Ika; Hafizah Hafizah
Journal of Community Service and Engagement Vol. 1 No. 01 (2021): August 2021
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v1i01.6

Pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan peningkatan kemampuan publikasi artikel ilmiah Jurnal nasional dan International Bereputasi pada AIPRI ( Asosiasi Institusi Pendidikan Radiografer Indonesia) . Permasalahan yang dihadapi beberapa peneliti mengalami hambatan dalam publikasi jurnal international bereputasi yaitu kurangnya wawasan kemampuan menulis artikel, keterbatasan waktu, kesibukan, keterbatasan bahasa dan keterbatasan akses jurnal, ketersediaan langganan jurnal online. Metode pelatihan berupa pemberian materi secara tatapmuka, peserta dapat bertanya secara langsung tanpa perlu berkumpul. Pada akhir kegiatan dilakukan dengan sesi tanya jawab sebagai bentuk evaluasinya. Hasil setelah mengikuti pelatihan, para pesertas berhasil menyusun dan menerbitkan beberapa artikel pada jurnal nasional dan internasional bereputasi.

Pengaruh Net Profit Margin, Debt To Equity Ratio Dan Current Ratio Terhadap Dividen Payout Ratio Melalui Return On Asset Melva Saidah Tanjung; Liza Novietta; Desi Ika
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 4 (2022): JULI 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/inov.v1i4.171

The results showed that the Net Profit Margin had a significant effect on Return On Assets, the Debt to Equity Ratio had a significant effect on Return On Assets, the Current Ratio had a significant effect on Return On Assets, the Net Profit Margin had no significant effect on the Dividend Payout Ratio, and the Debt to Equity Ratio had a significant effect on significant effect on the Dividend Payout Ratio, the Current Ratio has no significant effect on the Dividend Payout Ratio, Return On Assets has a significant effect on the Dividend Payout Ratio, Net Profit Margin has a significant effect on the Dividend Payout Ratio through Return On Assets, Debt to Equity Ratio has a significant effect on the Dividend Payout Ratio through Return On Assets and Current Ratio has no significant effect on Dividend Payout Ratio through Return On Assets.

Pelatihan Manajemen Usaha dan Keuangan Pada BKM Ikhlas Persatuan Muhammad Arief; Yani Suryani; Desi Ika; Sarah Imelda; T. Lyza Tahura Chairunnisa; Diena Fadhilah
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 1 No 1 (2022): Januari 2022 - Juni 2022
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jpmtnd.v1i1.358

Abstrak Tujuan dilaksanakannya pengabdian ini sebagai upaya peningkatan ekonomi rumah tangga dan pengelolaan usaha maupun keuangan rumah tangga yang baik, ketepatan sasaran sehingga kebutuhan rumah tangga dapat terpenuhi dengan maksimal, selain itu dapat memberikan kepastian terjaganya stabilitas dan tumbuhnya ekonomi keluarga. Metode yang diterapkan dalam kegiatan pengabdian ini adalah dengan diskusi diawal, pelatihan dan pendampingan, monitoring dan evaluasi. Hasil pengabdian ini adalah adanya peningkatan pengetahuan mitra tentang pengelolaan/manajemen usaha yang baik, peningkatan pengetahuan dan keterampilan mitra dalam penyelanggaraan pembukuan keuangan rumah tangganya dan penerapan ide-ide kreatif usaha rumah tangga untuk meningkatkan pendapatan keluarga. Kata kunci : Manajemen Usaha, Pengelolaan Keuangan

Pengaruh Struktur Modal, Pertumbuhan Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2015-2019 Olivia Fajariani; Kersna Minan; Desi Ika
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 01 (2022): September
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i01.225

Increasing the value of the company is a long-term goal that should be achieved by the company which will be reflected in the market price of its shares because investors' assessment of the company can be observed through the movement of the company's stock price that is traded on the stock exchange. This study aims to determine the effect of capital structure, firm growth, and profitability on firm value with dividend policy. This study aims to determine the effect of capital structure, firm growth and profitability on firm value through dividend policy. The research sample is 32 manufacturing companies listed on the Indonesia Stock Exchange with observations from 2015 to 2019. The research method uses path analysis. Based on the results of the study indicate that the company's growth and profitability have a significant effect on dividend policy, while capital structure has no effect on dividend policy. Profitability has a significant effect on firm value, while capital structure, firm growth and dividend policy have no effect on firm value. Dividend policy cannot mediate the effect of capital structure, company growth and profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA BANK UMUM SYARIAH DI INDONESIA Yani Suryani; Desi Ika
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2642

This study aims to know the effect of the determinant variables on profit growth in Islamic commercial banks in Indonesia. During the period of financial crisis in 1997 Islamic banks were still able to show relatively better performance compared to conventional banking institutions. Due to the lower distribution of non-performing loans (non-performing loans) to the Islamic banks and no negative spreads in their operational activities, this condition as well as profit growth generated by Islamic banks. This study analyzes the effect of Net Operational Income (NOI), Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and operational costs to operational income (BOPO) both partially or simultaneously on the Profit Growth of Islamic commercial banks in Indonesia in the 2016-2018 period. The type of research is associative, secondary data sources and data are analyzed quantitatively. The results of this study indicate that partially Net Operating Income (NOI) affects the profit growth of Islamic Commercial Banks in Indonesia. For simultaneous testing the overall determinant variable does not affect earnings growth at Islamic Commercial Banks in Indonesia.

PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM SYARIAH DENGAN TINGKAT SUKU BUNGA SEBAGAI PEMODERASI Desi Ika; Listiorini Listiorini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3254

The aim of this research was to analyze the relationship between return in this group stock and financial ratio. This research used MRA (Multiple Regression Analysis). Based on this research, it is concluded that partial variable of Total Asses Turnover, Current Ratio, Debt To Equity Ratio and Price Earning Ratio had no significant effect on stock return, otherwise Return On Asset variable had siginificant effect on syariah return stock in the Jakarta Islamic Index group. Simultaneously, financial performance had no significant effect on syariah return stock in Jakarta Islamic Index group. The interest rate (SBI) could not moderate the relationship between Total Asset Turnover, Current Ratio, Debt to Equity Ratio and Price Earning Ratio on stock returns, while the interest rate (SBI) could moderate (strengthen) the effect of Return On Assets on stock returns. The interest rate (SBI) is unable to moderate DER because SBI was a variable related to the company's external factors. Changes in the SBI interest rate could affect the company's financial performance because it could reduce the company's sales level so that it had an impact on the decline in company profits. The higher the SBI interest rate, the higher the return required by investors.

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