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All Journal Jurnal Hortikultura Indonesia (JHI) Jurnal Penelitian dan Pengembangan Pendidikan Jurnal Sains dan Teknologi Primary: Jurnal Pendidikan Guru Sekolah Dasar Jurnal Teknik Sipil Promotif: Jurnal Kesehatan Masyarakat Jurnal Penelitian Pendidikan IPA (JPPIPA) Pendas : Jurnah Ilmiah Pendidikan Dasar Bunda Edu-Midwifery Journal (BEMJ) Viva Medika: Jurnal Kesehatan, Kebidanan dan Keperawatan Borneo Nursing Journal (BNJ) Jurnal Kesehatan Ilmiah Indonesia / Indonesian Health Scientific Journal Jurnal Kesehatan Budi Luhur: Jurnal Ilmu-Ilmu Kesehatan Masyarakat, Keperawatan, dan Kebidanan International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Teknika : Jurnal Teoritis dan Terapan Bidang Keteknikan Jurnal Penelitian Tindakan dan Pendidikan Rengganis Jurnal Pengabdian Masyarakat Humantech : Jurnal Ilmiah Multidisiplin Indonesia International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Jurnal Literasi Pendidikan Fisika (JLPF) International Journal of Islamic Education, Research and Multiculturalism (IJIERM) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) El 'Aailah Variasi : Majalah Ilmiah Universitas Almuslim Jurnal Ilmiah Ekonomika & Sains Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Pengabdian Harapan Ibu (JPHI) JAKBS MOSIRAHA : Jurnal Pengabdian Farmasi Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat JRIIN :Jurnal Riset Informatika dan Inovasi Jurnal Basement : Jurnal Teknik Sipil Java Nursing Journal Diteksi : Jurnal Pengabdian Kepada Masyarakat Indonesian Technology and Education Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pendidikan dan Pembelajaran GEMASSIKA: Jurnal Pengabdian kepada Masyarakat Journal of Computer Interaction in Education (JCIE) Serambi Engineering Jurnal MediaTIK Economics Development Analysis Journal Indonesian Journal of Public Health and Nutrition Jurnal Ilmiah Multidisiplin Keilmuan Mandira Cendikia (JIMK-MC) Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial JIS: Journal ISLAMIC STUDIES Sultan Adam : Jurnal Hukum dan Sosial Jurnal Ragam Pengabdian Azkia : Jurnal Aktualisasi Pendidikan Islam Jurnal Elektronik Pendidikan Matematika Tadulako Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmu Pendidikan Guru Sekolah Dasar dan Usia Dini (PEDASUD) Aksi Kita: Jurnal Pengabdian Kepada Masyarakat INTERACTION: Jurnal Pendidikan Bahasa Darussalam Indonesian Journal of Nursing and Midwifery
Murniati
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Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Perbankan Syariah Di Indonesia Periode 2020 - 2022) Nada Berliana; Murniati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This research aims to test and conduct an analysis of the influence of murabahah, mudharabah and musyarakah financing on the profitability of Islamic banks in Indonesia in 2020-2022. This research uses quantitative research methods using data in the form of numbers. Secondary data is in the form of annual reports found on the websites of each sharia bank in Indonesia and on the financial services authority (OJK) website. The sampling technique used purposive sampling, 11 Islamic banks were sampled in this study over a 3 year period. This research was assisted by SPSS computers using descriptive tests, classical assumption tests and multiple linear regression tests. The results of this research show that murabahah financing has a significant effect on profitability, mudharabah financing has no effect on profitability and musyarakah financing has no effect on profitability.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Semen dan Beton di Bursa Efek Indonesia Tahun 2018-2022) Lara Fitri Maharani; Murniati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Disclosure of Corporate Social Responsibilty (CSR) on the financial performance of cement and concrete companies listed on the Indonesia Stock Exchange (BEI). Thesis of Bachelor of Accounting Program Faculty of Economics and Business Univeristas Dharma Andalas. Mentored by mother Murniati's guidance lecturer, SE, MM, Ak, CSRA. This study aims to find out how Corporate Social Responsibility (CSR) influences financial performance in cement and concrete companies listed on Indonesia Stock Exchange (BEI). The type of research used in this study is descriptive quantitative. The data analysis techniques used in this study are financial ratio analysis and simple regression analysis. Based on the results of the analysis, it can be concluded that Corporate Social Responsibility (CSR) does not affect the financial performance measured using Return on Equity (ROE). This means the high and low disclosure of CSR does not affect Return on Equity (ROE). Corporate Social Responsibility (CSR) has no influence on financial performance measured using Return on Assets (ROA). This means that the high and low disclosure of social responsibility does not have any influence on the profitability of the company. Corporate Social Responsibility (CSR) influences financial performance as measured using Earning Per Share (EPS). This means that the higher the disclosure of social responsibility the higher is also the EPS of the company. Increasingly broad disclosure will give a positive signal to interested parties in the company
Analisis Pengaruh Company Growth, Investment Opportunity Set, Debt Covenant Dan Corporate Social Responsibility Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 – 2022 Salwaa Salsabiil; Murniati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Companies listed on the stock exchange must disclose financial reports that can be accessed by the public on the idx.com website. This study aims to assess the effect of company growth, investment opportunity set (IOS), debt covenant, and corporate social responsibility (CSR) on accounting conservatism in manufacturing companies in the basic materials sector listed on the Indonesian stock exchange from 2020 to 2022. Using a quantitative approach, this study uses multiple linear regression analysis to explore the correlation between variables. This study uses secondary data with a total population of 24 companies selected from 96 manufacturing companies in the basic materials sector. The results show that company growth has a significant effect on accounting conservatism, while investment opportunity set (IOS) and debt covenant do not show a significant effect individually. On the other hand, corporate social responsibility (CSR) has a significant impact on accounting conservatism.
Pengaruh Pembiayaan Murabahah, Istishna, Dan Ijarah Terhadap Kinerja Keuangan Bank Umum Syariah Salsabila Husna; Murniati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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This research aims to determine the effect of murabahah, istishna and ijarah financing on the financial performance of Sharia Commercial Banks listed on the Indonesia Stock Exchange. There are 13 Sharia Commercial Banks in Indonesia in the 2020-2022 period. This research data was obtained from statistical data or annual financial reports for the 2020-2022 period which can be seen on the official website www.ojk.go.id. This research is descriptive research using a purposive sampling method, the sample used was 4 Sharia Commercial Banks which were included in the criteria and the research hypothesis used was multiple linear analysis. The results of this research show that murabahah financing and Istishna has a significant positive effect on the financial performance of Sharia Commercial Banks, ijarah financing has a negative effect on the financial performance of Sharia Commercial Banks listed on the Indonesia Stock Exchange for the 2020-2022 period.
Co-Authors , Viona Imanuella Dwi Putri Abal, Dian Nita Abdullah Igo Abidin Pasaribu, Abidin Abrar Ade Rosmalia Afifah AFIFAH NUR HIDAYAH, AFIFAH NUR Aflia Riski Ahiri, Yuniyarti Aida Fitria Aina Damayanti Aiyub Alamsyah, Hans Alya Nurul Azizah Amelia Putri, Fifi Andre Wibowo Aouliyati Aries Saifudin Arinanda Arsad Bahri, Evi Ristiana Aspadiah, Vica Asriwati Asrul Fahmi Astrid Indalifiany Atika Agustina Atikah Rifki Ayu Muspika Bobby Rahman Cahyo Hadi Panoto Cut Sukmawati Dayanna Rossa Darlin Dedi Dedy Suhendra Dendy Giovany Zevanya Desi Riani Desriantomy Desriantomy Devi Tri Nur Devia Devia Dhony Hermanto Diana Pratiwi Duha, Siti Zuraida Dunifa, La Dwi Purnomo Aji Elfrida Ratnawati Emeline Tamariska Erika Yuningsih Erin Ryantin Gunawan Erin Ryantin Gunawan, Erin Ety Mukhlesi Yeni Evanphilo Ibie Fadhli, Arief Chulafaul Faeni Fajar Kurniadi Fauriati Febri Diyah Prihatiningrum Feny Rizkiana Poko Ferizaldi Fitriani Friska Veronika Gina Sonia Gjosphink Putra Umar Sakka Grace Shella Karisma Hamdi Akhsan Happy Dwi Yuswanti, Aura Hapsoh Hartini Ramli Hasniah Hasniah Heidiani Ikasari, Ines Helmawati Heny Putri Laras Hikmah I Nyoman Murdiana Ichsan Zulfikar, Muhammad Iful Amri Igo B.D, Abdullah Ilham, Muh. Ilhamurrahman M Hubaib Ina Elvina Indri Heri Susanti Inggah Pratiwi Intan Erika Permata Sari Intania Muthmainnah Sastiyana Ismail Jafar Ahiri Jannatur Rahmah Jasman Indradno Juliano Malendra Jumatin Kartini, Lia Tresna Karwati Khelana Ramadhan Kistiono Kune, Syarifuddin Kusuma, Aditya La Ode Muhammad Yamin La Ode Nggawu Lara Fitri Maharani Leni Marlina Leyna, Zulfa Linda Adriani Loly Subhiaty Idrus Made Suandika Maisyura Maulida Maulidhia, Khoeronisa Mauludi Maylana Melly Ariska Moh Jusri Kahar Monan, La Ode Muammar Muh. Ilham Muhammad Astrianto Setiadi, Muhammad Astrianto Muhammad Hasyem Muhammad Juwantho Lewa Muhammad Makki Muhammad Syaiful Muhammad Zaini Murni Nia Musaddat, Syaiful Mutiara Putri, Mutiara Nada Berliana Nahdawati Nasria Nazaruddin Nia Wardhani Nitta Rahayu Noer’ Ain Noor Yunida Triana Norwanda Noval Andriani NOVIYANTI Nur Aida Nur Annisa Nur Hafni Nur Inayah Idil Nur Intan Darwis Nur Zahra Ningtias Girsang Nurainiah Nurliah Nurlina Nurul Alfitry Nurull Hikmah Olivia, Putri Pambayun, Galih Pria Pambayun Paschalia Retnoningtyas Surbakti Pramesti Dewi Priastanto, Danny Dwi Purnama Sari, Elsa Purnama Sari Putri Nanda Sari Raden Haryo Saputra Rahmatul Ummu Arifin Raihan Maulidar Ramadhani Fitri Ramdani, Nanila Rifqi Sahrul Romadhona, Muhammad Rijki Rika Rahmatillah Rin Risna Dewi Riyani, Khoirina Putri Dwi Rizal Rizki, Irvan Nur Robby Robi Erlanza Mukhlisin Roro Lintang Suryani Rudi Karmi Rumiati Rushadi, Ifan Rusmin Sabarudin Sabarudin Sabillah, Bellona Mardhatillah Safari, Teti Salonten, Salonten Salsabila Husna Salwaa Salsabiil Saparini Sarah Nadia Sari, Sindy Purnama Selviana Sholihah, Firda Silitonga, Sutan Parasian Silviyana Siti Haniyah Sitti Hawaena Sitti Raodah Nurul Jannah Solihin Sri Seno Handayani Sri Seno Handayani Steffani Fransisca Suci Khasanah Sudirman Sukendro, Sulur Joyo Sukendro sukmawati Sultrawan, Rendy Supiyan, Supiyan Susiani Suwiase, Putu Syamsiarna Nappu, Syamsiarna Syamsuddin Tampilang, Onnasis Kycken Yevrhaien Tegoeh S. Karniman Teuku Alfiady Ti Aisyah Ti. Aisyah Tophan Heri Wibowo Triana, Noor Yunida Wahyu Muh Syata Wati, Norlidia Wawan Rilyawan Wibowo, Tophan Heri Winda Wulandari WULANDARI Yunda Mardiati Yuniyarti Ahiri Yusnan, Muhammad Zefri Efdison Zeva Juwita Zizih, Andi Rezah Tenri Zuhratun Safara zulkarnaini