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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business ACCOUNTHIK : Journal of Accounting and Finance International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Akuntansi Kesatuan Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences E-Coops-Day : Jurnal Ilmiah Abdimas Humantech : Jurnal Ilmiah Multidisiplin Indonesia Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Koaliansi Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Bandung Conference Series: Economics Studies
Ikhsan, Sugiyanto
Universitas Koperasi Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analysis of asset growth in relation to profitability and economic benefits members of puspa mekar cooperative Baihaqqy, Mochammad Rizaldy Insan; Salsabila, Nusuki; Ikhsan, Sugiyanto; Ernawati, Nani; Yuliawati, Yupi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 8 No. 2 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/abmrrf41

Abstract

The purpose of the study is to obtain an overview of the relationship between asset growth and return on assets (ROA) as well as find out what factors affect the ROA at Puspa Mekar KUD and also find out the state of economic benefits for members. The method used in this study is descriptive with a quantitative approach. The variables used are asset growth and profitability ratio, namely ROA and to analyze ROA factors, namely profit margin and total assets turnover (TATO). The data used was obtained from interviews and secondary data in the form of financial statements for the last five years. The results showed that the relationship between asset growth and ROA has a significant influence with a quite strong positive relationship. In addition, it is known that the influencing factors, namely ROA based on profit margin TATO are caused by the use of assets that are less effective and not optimal in controlling the costs of their operational activities. For direct and indirect economic benefits at Puspa Mekar KUD, members do not feel the benefits of price and SHU part of members, but members get many benefits in the form of services, only in the financial service unit members have felt the economic benefits.
The Influence of Interest Rates, Exchange Rates, and Gold Prices on the Jakarta Islamic Index Baihaqqy, Mochammad Rizaldy Insan; Ikhsan, Sugiyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4741

Abstract

The background of this study is global and domestic economic volatility that impacts the performance of the Islamic capital market in Indonesia. The Jakarta Islamic Index, as one of the main indicators of Islamic stocks, reflects the stability and resilience of sharia-based investment instruments. This study emphasizes novelty through the use of 13 years of long-term annual data and focuses on the relationship between conventional macroeconomic indicators and gold prices as an alternative investment asset with the Islamic stock index. This study aims to analyze the influence of interest rates, exchange rates, and gold prices on the Jakarta Islamic Index during the 2010–2022 period. The method used is quantitative with multiple linear regression, where the Jakarta Islamic Index acts as the dependent variable, while the Bank Indonesia policy interest rate, the IDR exchange rate against the USD, and the price of gold per gram serve as independent variables. The results show that interest rates and gold prices have a negative effect on the Jakarta Islamic Index, while the exchange rate has a positive effect. These findings confirm that interest rate and exchange rate stability are important for strengthening the competitiveness of the Islamic capital market in Indonesia.
Co-Authors Adri Arisena Ahmad Subagyo Aisyah Ramadani, Asih Baihaqqy, Mochammad Rizaldy Insan Dadang Agus Suryanto Diah Nofitasari Disman, Disman Endra Herdiansyah Erick Ivan Gian Fitriana Dewi Sumaryana Hanifah, Salma Herdiansyah, Endra Hernawati, Euis I Putu Ajie Windu Kertayoga Indradewa, Rhian Inne Risnaningsih Insan Baihaqqy, Mochammad Rizaldy Karyadi Karyadi Ksatria, Panji Laely Purnamasari Luh Sri Kasih Lukmanulhakim Almamalik Mahpudin, Endang Maya Sari Mohammad Fahreza Munggaran, M.Zakky Muthmainnah Muthmainnah Nanang Sobarna Nugraha Nugraha Parapaga, Florentina Blandina Pujianti, Anisya Rima Elya Dasuki Sagita, Melda Salsabila, Nusuki Satria, Hendy Septiawan, Budi Setiawan , Entang Siti Rostiana, Tanti Sugiyanto Sugiyanto Sukmayana, Dodi Sussy Susanti Syafirah Sehaq Toufiq Agung Pratomo Sugito Putra Udin Hidayat Veranita, Mira Wulan Septiani, Dian Yupi Yuliawati Zahra, Shafira