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All Journal JURNAL DINAMIKA EKONOMI PEMBANGUNAN Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Learning Community : Jurnal Pendidikan Luar Sekolah Jurnal Komunikasi Universitas Garut: Hasil Pemikiran dan Penelitian EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Journal of Contemporary Accounting Muhasabatuna: Jurnal Akuntansi Syariah Az-Zahra: Journal of Gender and Family Studies Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Dinamika Al-Istinbath: Jurnal Hukum Islam JAMAS: Jurnal Abdi Masyarakat Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Islamic Law (EJIL) JEMBA: Journal of Economics, Management, Business, and Accounting Al-bank: Journal of Islamic Banking and Finance
Sakinah, Gina
UIN Sunan Gunung Bandung
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)

 1 
ANALISIS PEMBIAYAAN SINDIKASI BANK SYARIAH PERSPEKTIF HUKUM EKONOMI SYARIAH Gilang Samudra; Gina Sakinah; Nurhaeti Nurhaeti; Taufiq Ridwan Murtadho
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 1 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i1.17098

Abstract

Pada penelitian ini mengkaji berkenaan dengan analisis pembiayaan sindikasi bank syariah perspektif hukum ekonomi syariah. Jenis penelitian ini dilakukan melalui penelitian hukum normatif. Landasan teoritasnya bersumber dari undang-undang, norma, fatwa, maupun hal yang berkaitan dengan teori-teori yang inline dengan objek permasalahan yang sedang dibahas. Jenis pendekatannya berupa undang-undang, fatwa, dan konseptual. Teknik pengumpulan datanya bersumber dari studi pustaka. Analisis terhadap sumber-sumber hukum disajikan secara deskriptif dan sistematis. Dari penelitian ini dapat ditarik kesimpulan bahwa pembiayaan sindikasi syariah merupakan akad pembiayaan yang dilakukan antara beberapa lembaga keuangan syariah atau lembaga keuangan syariah beserta konvensional bertujuan untuk memberikan pembiayaan suatu mega proyek tertentu yang dilakukan secara kolektif dengan akad beragam berdasarkan kedudukan subjek dan objek hukumnya. Kata Kunci: pembiayaan sindikasi, akad, hukum ekonomi syariah
PENGARUH PSAK NO. 1 TENTANG PENYAJIAN LAPORAN CASH FLOW DAN CAPITAL EXPENDITURE TERHADAP FIRM VALUE PADA PERUSAHAAN YANG BERGERAK DI BIDANG CONSUMER GOOD YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2010-2019 Gina Sakinah; Ade Ponirah
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 3, No 1 (2021): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v3i1.12135

Abstract

Financial statements are prepared and presented to be submitted to those who need them. Of course, in this presentation must be in accordance with the existing provisions that are stipulated in PSAK No. 1 concerning the presentation of financial statements. Firm Value has an important role because it will form an image for the company, firm value is created by the contribution of other factors. Operation Cash Flow informs cash inflows and cash outflows from a company. Capital Expenditure as a reserve fund to support the expansion of the company or the improvement of assets. This research uses descriptive methods and quantitative approaches using secondary data supported by literature and documentation studies. The results showed that Operation Cash Flow partially has a positive and significant effect on Firm Value as well as Capital Expenditure has a positive and significant effect on Firm Value. Simultaneously both free variables can contribute and are able to significantly affect firm value.Keywords: Operation Cash Flow, Capital Expenditure, Firm Value
PENGARUH EARNING POWER DAN FIRM SIZE TERHADAP EARNING MANAGEMENT PADA PT. ELNUSA, TBK PERIODE 2008-2017 Gina Sakinah; Taufiq Ridwan Murtadho
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 3, No 2 (2021): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v3i2.14058

Abstract

Financial statements become the main source of information for all parties because it provides an overview of the state of the company's performance for a certain period. Company profit information will provide an overview of the company's ability to manage the company effectively and efficiently. Earning management is an action taken by the manager in the presentation of financial statements. Earning power the company's ability to generate profit in each period. Firm size is a scale that classifies the size of a company by assessing the total level of assets, stock market value, log size, and others. This research uses descriptive methods and quantitative approaches using secondary data supported by literature and documentation studies. The results showed partial earning power has a significant influence on earnings management. But firm size has no significant effect on earnings management. Simultaneously, both free variables can contribute and can significantly affect earnings management with a contribution of 58.5%. Keywords: Earning Power, Firm Size, Earnings Management
PENGARUH PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL Sakinah, Gina; Purnama Sari, Yesa Tiara
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23390

Abstract

In the business world, competition encourages organizations to increase profitability and value per organization. This is done so that businesses can partner with specialized businesses. The data in this article is secondary data taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange, and is supported by literature research and documentation. Based on the results of the study, it can be concluded that partially sales growth does not have a significant effect on the capital structure. Liquidity has no significant effect on the capital structure. Simultaneously, sales and liquidity growth had no effect on the capital structure with a contribution of 35.6% while 64.4% was influenced by other variables that were not studied.
PENGARUH PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL Sakinah, Gina; Purnama Sari, Yesa Tiara
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23390

Abstract

In the business world, competition encourages organizations to increase profitability and value per organization. This is done so that businesses can partner with specialized businesses. The data in this article is secondary data taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange, and is supported by literature research and documentation. Based on the results of the study, it can be concluded that partially sales growth does not have a significant effect on the capital structure. Liquidity has no significant effect on the capital structure. Simultaneously, sales and liquidity growth had no effect on the capital structure with a contribution of 35.6% while 64.4% was influenced by other variables that were not studied.
Co-Authors Ade Ponirah Ade Ponirah Ade, Ade Ponirah Affandi, Lutfi Surya Ahmad, Saidah Az-Zahra, Shafira Aulia Bagio Mudakir Febrina, R. Ismira Gilang Samudra Hidayat, Nendi Nur Intan Nurjanah Irma, Ramadhani Irma Tripalupi Iwan Setiawan Jufrinaldi, Jufrinaldi Kholil, Suparman Lanita, Lanita Lina Yulianti Mudzakir Mudzakir Murtadho, Taufiq Ridwan Murthado, Taufiq Ridwan Muslih, Amar NUR EFENDI Nurhaeti Nurhaeti Ponirah, Ade Purnama Sari, Yesa Tiara Rahmawati, Dian Suci Rahmi, Anna Amalia Serda, Serda Mulyasa Insani Sinta Nurriyah, Laela Susana, Lina Marlina Sylva Alkornia, Sylva Taufiq Ridwan Murtadho Tiara Purnama Sari, Yesa Tripalupi, Ramadhani Irma Ummu Salamah Musaddad Utami, Dhea Maharani Zahra Yusuf, Nasywa Nurunnabilah