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All Journal Akbis: Media Riset Akuntansi dan Bisnis Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Singkite Journal
INUZULA, LAKHARIS
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Economics, Econometrics & Finance

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Impact Of Implementation Of Qanun No. 11/2018 Concerning Sharia Financial Institutions On The System Sharia-Based Profit Sharing With Good Governance As A Moderating Variable Zulkarnaini, Zulkarnaini; Surbakti, Agustina Br; Kheriah, Kheriah; Inuzula, Lakharis
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8553

Abstract

The Aceh Government, specifically the Lhokseumawe City Government, continues to make contributions through various policies, including the enactment of Qanun No. 11 of 2018 regarding Sharia Financial Institutions. This Qanun is applicable to all business entities, including cooperatives, which are currently under close scrutiny by the regional government and supervised by the Cooperatives and Micro, Small, and Medium Enterprises (MSMEs) Service. The growth of Savings and Loans Cooperatives, which plays a significant role in promoting economic development, has been implemented based on the Qanun LKS. However, there are allegations that the existing regulations have not been fully adhered to in accordance with Islamic Sharia principles. Through this research, we aim to assess the impact resulting from the implementation of the Qanun, specifically its influence on the system in use, which is a Sharia-based profit-sharing system. This study seeks to delve deeper into how Savings and Loans Cooperatives, in particular, can thrive and operate more effectively under the established principles of good governance. To achieve this, the research employs Moderated Regression Analysis (MRA) to examine the extent to which good governance plays a role in ensuring that the implementation of Qanun LKS can be effectively carried out through a Sharia-based profit-sharing system. The findings of the research indicate that the implementation of Qanun No. 11 of 2018 concerning LKS significantly affects the Sharia-based profit-sharing system in Savings and Loans-based Cooperatives in Lhokseumawe City. Additionally, it is observed that Good Governance further strengthens the impact of the interactions between the implementation of Qanun No. 11 of 2018 and the Sharia-based Profit Sharing system. This suggests that Savings and Loans-based Cooperatives have started to implement Sharia practices as mandated by the Qanun, although only a limited number of Cooperatives have transitioned to the Sharia system thus far.
Effect of Fundamental Factors on Stock Return (On LQ-45 Index Companies In Indonesia Stock Exchange 2017-2020) Simahatie, Mai; Inuzula, Lakharis
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.947 KB) | DOI: 10.54443/jaruda.v1i1.2

Abstract

This research is an associative research with a quantitative approach.The use of a quantitative approach in this study is intended to test the hypothesis by using statistical calculations to examine the effect of the independent variable on the dependent variable under study. This research will be conducted on the Indonesia Stock Exchange through the official IDX website, namely: http/www.idx.co.id. This research was conducted from July 2021 to December 2021.Typethe data used in this study is quantitative data, namely data measured on a numerical scale (numbers). The population used in this study are companies on the LQ-45 index listed on the Indonesia Stock Exchange from 2017 - 2020, where there are 45 LQ-45 index issuers which will change every 6 months or the period of February and August every year. year. The sampling technique in this study was purposive sampling which was selected based on certain criteria in accordance with the research objectives.
Study of Literature Researching Factors Affecting Problem Financing in Indonesia's Sharia Banking During 2017-2021 Simahatie, Mai; Inuzula, Lakharis
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.525 KB)

Abstract

This study aims to make a literature review of research related to the factors that affect the financing of non-performing Islamic banking in Indonesia. The importance of this research is because non-performing financing of Islamic banks continues to increase and can be dangerous. This study uses a qualitative descriptive method and collects articles using the publish or perish application with restrictions from 2017 to 2021. The results: the factors that affect non-performing financing in Islamic banking occur due to external factors and internal factors. from internal companies such as procedural errors in providing financing, fraud, analysis errors, managerial abilities, lack of supervision and monitoring,) and from debtors such as character, sick debtors, education, family (internal macro factors of the company). Furthermore, External Factors can be caused by macroeconomics, such as market conditions, government regulations, politics, natural disasters. (Company external macro factors). Meanwhile, macroeconomic factors that influence non-performing financing include inflation, currency exchange rates, GDP, BI Rate and CAR, FDR and so on. , Inflation, Inflation Control Range , BI rate , BOPO CAR, GDP, Rupiah exchange rate ROA, CPI, GDP, LTV, PLS CPI, GDP, CAR, FDR, PLS inflation, exchange rate, profit sharing, and per capita income rate, Wadiah Certificate Bank Indonesia,
Pengaruh Profitabilitas, Likuiditas dan Firm Size terhadap Struktur Modal (Studi pada Perusahaan Real Estate dan Properti yang Terdaftar di BEI, Periode 2020-2022) Tamara, Kasih; Inuzula, Lakharis; Muttaqim, Hakim
Singkite Journal Vol 3 No 2 (2024): Singkite Journal, August 2024
Publisher : Aceh Cooperative Care

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63855/skt.v3i2.42

Abstract

This research delves into the intricate dynamics of capital structure decisions within the context of real estate and property companies listed on the Indonesia Stock Exchange (IDX) during the period spanning from 2020-2022. With the aim of examining the interaction between profitability, liquidity and liquidity. and firm size, and its impact on the capital structure choices made by these companies. Using secondary data from the official IDX website and panel regression analysis methods, to provide a comprehensive understanding of how profitability, liquidity and company size collectively influence capital structure decisions of real estate and property companies in Indonesia. The results found that, simultaneously and partially, the variables profitability (RPA), liquidity (Current Ratio) and firm size had a significant effect on capital structure for the next one year period.
Co-Authors Elfrida Ratnawati Hakim Muttaqim Kheriah, Kheriah Simahatie, Mai Surbakti, Agustina Br Tamara, Kasih