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PENGARUH JUMLAH ZAKAT PRODUKTIF, UMUR PRODUKTIF, JUMLAH TANGGUNGAN, DAN PENGAWASAN TERHADAP PRODUKTIVITAS USAHA (SURVEY PADA MUSTAHIK KABUPATEN PIDIE) Assafriani, Assafriani; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to determine the influence of productive zakat amount, productive age, dependents of mustahik, and controll towards productivity of mustahik reaching. This research is conducted by taking samples of mustahik who earn productive zakat from Baitul Mal Pidie and chosen sample for 53 mustahik. The data and information collection used in this study was documentation technique. The data used was the secondary data which directly collected from Baitul Mal Pidie. The testing of independent variable influence toward the dependent variabel used this study was multiple regression model by using SPSS 23.The result of the reseach shows that simultaneously productive zakat amount,productive age, dependents of mustahik, and control have an effect productivity of mustahik reaching. However partially only variable productive zakat amount and controll that effect the productivity of mustahik reaching. Productive age and dependents of mustahik are not affect the productivity of mustahik reaching
ANALISIS DAMPAK PERISTIWA PENGUMUMAN PERINGKAT SUKUK TERHADAP REAKSI PASAR PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Imran, Fadila; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research is to analyze the impact of sukuk rating announcement event upon market reaction in company which registered at Jakarta Islamic Index (JII) from 2011 until 2015 using average abnormal return during five days before and after event. The type of data used in this research is secondary data which obtained from financial statements publishing by capital market reference center that existed in Indonesia Stock Exchange. The sample used in this research is study case with the total of the population is 7 companies. Method used in this research is purposive sampling which yielded 5 companies sample for sukuk rating announcement event. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that sukuk rating announcement event did not give an impact upon market reaction. However, in case of considering each variable, there is a difference between before and after the occurrence of sukuk rating announcement event.
PENGARUH RETURN ON ASSET, BIAYA OPERASIONAL ATAS PENDAPATAN OPERASIONAL, FINANCING TO DEPOSIT RATIO, DAN NON PERFORMING FINANCING TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH (Studi Empiris pada Bank Umum Syariah di Indonesia Periode 2012-2015) Fadilawati, Nuri; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to examine the effect of ROA (Return on Asset), BOPO (Operating Expenses to Operating Income), FDR (Financing to Deposit Ratio), and NPF (Non Performing Financing) to level of profit sharing mudharabah deposit of Islamic banks in Indonesia for the period of 2012-2015. The technique that used in this study is purposive sampling. From 12 Islamic banks listed in BI (Indonesia Bank) in 2012-2015, 11 Islamic banks are choosed as the sample in this study. The type of data used in this study is secondary which is financial statement. The analysis technique used in this study is multiple linear regression using IBM SPSS (Statistical Package fo Social Science) 20th version program. The result of the study show that ROA, BOPO, FDR, and NPF silmutaneously have significant effect on level of profit sharing mudharabah deposit. Partial results show that ROA have no effect on level of profit sharing mudharabah deposit, BOPO have significant negative effect, FDR have significant positive effect, and NPF have significant negative effect on level of profit sharing mudharabah deposit.
PERBANDINGAN IMBAL HASIL SUKUK MUDHARABAH DAN OBLIGASI KONVENSIONAL (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014) Balqis, Cut Aja Ratu; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study is aimed to observe the difference return between Mudharabah Islamic bonds and conventional bonds based on the nominal yield, current yield and yield to maturity ratio. Tests were carried out using a homogeneity of variance test (F-test) and t-test analysis. From the results of statistical analysis using t-test with a significant level of 5%, it can be concluded that there is no significant performance difference between Mudharabah Islamic bonds and conventional bonds. Then based on the average value of the variable calculation on return of bonds, the result indicate that Mudharabah has a better return than conventional bonds. Mudarabah Islamic bonds provides an average income for yield of 96% where as the conventional bonds were only able to provide an average fee of 90%. Mudharabah Islamic bond also has a better current yield by 17% compared to the conventional bonds mounting to12%. On the other hand, the average of yield to maturity rate of Mudarabah Islamic bonds was at 17% and the average of yield to maturity rate of conventional bonds was at 11%.
ANALISIS PERBANDINGAN EFISIENSI BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH DI INDONESIA DENGAN MENGGUNAKAN METODE DATA ENVELOPMENT ANALYSIS Amalia, Amalia; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to analyze the efficiency of Conventional Commercial Bank and Islamic Commercial Bank in Indonesian in 2011-2014. The research type used in analysis quantitative descriptive by balanced panel data method. The target sample of this research is Conventional Commercial Bank and Islamic Commercial Bank in Indonesian, there are 9 Conventional Commercial Bank and 9 Islamic Commercial Bank who fulfill the criteria to be the research objects . The data used in this research is secondary data from annual financial reporting in 2011-2014. Data analysis was performed using Data Envelopment Analysis method to find the value of each bank efficiency, and processing the data using program DEAP version 2.1. The results of this research indicate that the average value efficiency of Islamic Commercial Bank with CRS (0,925) and VRS (0,959)models better than Conventional Commercial Bank with value efficiency CRS (0,921) dan VRS (0,952) models.
PENGARUH PROFITABILITAS, LEVERAGE, DAN FEE BASED INCOME TERHADAP EARNING PER SHARE PADA BANK UMUM SYARIAH DI INDONESIA Karnila, Karnila; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this study is to examine the effect of profitability, leverage, and fee based income foward to earning per share. Data used in this study is secondary data. Purposive sampling method is used to determine sample and the number of sample to axamine is 11. Number of observations are 44 islamic banking company which listed in Indonesia stock exchange from 2011 to 2014. Analysis method used are multiple linear regression by using SPSS 22. The study using profitability, leverage, and fee based income as independent variable, and earning per share as dependent variable. The result of this study shows that on F test, profitability, leverage, and fee based income to earning per share. On partial test T, profitability, leverage, and fee based income variable to earning per share
PENGARUH TINGKAT PENDAPATAN, RELIGIUSITAS, AKUNTABILITAS DAN KUALITAS PELAYANAN TERHADAP MINAT MUZAKKI MEMBAYAR ZAKAT DI BAITUL MAL KOTA BANDA ACEH Salmawati, Salmawati; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study attempts to examie the imfluance factors that the determine the muzakki intention to pay zakat in zakat institution. The factors are income, religiosity, accountability and service quality of muzakki intention to pay zakat in Baitul Mal, Banda Aceh. This research type used in this study is Quantitave, that use primary data. The collecting data through quisionaire directly to research object. Each variable is the point to arrange the question items are measured by likert scale. The Sample of this research is 99 muzakki that pay zakat. Data processing was done by using multiple regression analysis and are processed by IBM Statistical Package for Sosial Science (SPSS) 21th version. The result of the research indicated that 44,8% The dependent variable for which is Intention on paying zakat can be explained by four of independent variables. Simultaneously shows that variables are income, religiusity, accountability and quality service are influance on muzakki intention to pay zakat in baitul mal, Banda Aceh.
Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responbility (CSR) pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) tahun 2012-2015 dengan Menggunakan Islamic Social Reporting (ISR) Index sebagai Tolok Ukur Novrizal, Muhammad Fajrul; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Islamic Social Responbility (ISR) is an index of social responsibility disclosure (CSR) that has specific indicator on the ethical principles of Islam. In this study, assessment a level of CSR disclosure conducted on companies in the Jakarta Islamic Index (JII). This study aim to obtain an empirical evidence about the analysis of the factors that affect the disclosure of Corporate Social Responsibility (CSR). Factors used include profitability, types of industry, environmental performance and the size of the company. Measurement of Corporate Social Responsibility (CSR) is based on the category of Islamic Social Reporting (ISR) that used to calculate the Islamic Social Reporting index as seen from the companys annual report. This research is a quantitative research. The population of this research is all companies that listed in Jakarta Islamic Index totaling 30 companies sharia. The sampling technique used is Purposive sampling. The total sample is 16 companies sharia. Analysis of the data used to test classic assumptions and hypothesis testing with multiple regression method. The results of this study indicate that the environmental performance and the size of the company have a significant effect on the disclosure of Islamic Social Responbility. While profitability and industry type does not significantly affect the disclosure of Islamic Social Responbility in Indonesia.Keywords: Islamic Social Reporting, Corporate Social Responsibility, Jakarta Islamic Index, profitability, types of industry, environmental performance and the size of the company.
PENGARUH BIAYA OPERASIONAL, DANA PIHAK KETIGA DAN NON PERFORMING FINANCE TERHADAP PERTUMBUHAN LABA PADA PERBANKAN SYARIAH DI INDONESIA TA, Cut Marliana; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aimed to examine the effect of operational cost, third parties fund and non performing finance to income growth. The data used in this research is secondary data. The sample was taken by purposive sampling method and the number of samples obtained were 44 Islamic banking companies registered in Bank Indonesia from 2011-2014. The analysis technique used is multiple linear regression using SPSS 22.This study using operational cost, third parties fun and non performing finance as independent variable and income growth as the dependent variable. The results of this study indicate that the simultaneous testing (F test), variable operational cost, third parties fundm and non performing finance to income growth. In the partial test (t test), variable operational cost, third parties fund, and non performing finance has an effect on income growth.Keyword : Income growth, operational cost, third parties fundm and non performing finance.