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All Journal FINANCIAL : JURNAL AKUNTANSI EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Community Empowerment Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Mubarokah, Isro'iyatul
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Strategies for strengthening SME resilience during the covid-19 pandemic through banana processed product innovations Maula, Kholida Atiyatul; Mubarokah, Isro'iyatul; Azizah, Ani Nurdiani
Community Empowerment Vol 6 No 5 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.342 KB) | DOI: 10.31603/ce.4267

Abstract

SMEs were the sector most affected during the Covid-19 pandemic. Among them are SMEs in Tegallega Village, Ciampel District, Karawang Regency. The problems faced are very diverse, such as decreasing demand, inaccessible additional capital, no cost to continue the business, low technology usage ability, poor marketing, lack of product innovation, and absence of records and books. The problem-solving method used was training in developing human resources in the field of entrepreneurship, mentoring home industry groups, as well as monitoring and evaluation. The results achieved in this activity were providing training to SME actors to be able to take advantage of the abundant resources, namely bananas. Banana fruit can be used as raw material because it is easy to find and the price is relatively cheap and can be processed with a variety of more innovative variations, such as banana caramel, Super Banana Chocolate Cake, and banana stick.
PENGARUH PEMBIAYAN MURABAHAH, MUDHARABAH TERHADAP LABA BERSIH PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2015-2019 Rahmatika, Elena; Dailibas, Dailibas; Mubarokah, Isro'iyatul

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.812 KB) | DOI: 10.31955/mea.v5i1.908

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pembiayaan murabahah dan mudharabah terhadap laba bersih Bank Umum Syariah di indonesia periode 2015 -2019. Teknik analisis data dalam penelitian ini adalah deksriptif verifikatif dengan pendekatan kuantitatif. Dalam penelitian ini sample penelitian yang digunakan sebanyak 40 sampel dari 8 perusahaan Bank Umum Syariah di indonesia periode 2015-2019. Dalam penelitian ini terdapat 5 data outlier sehingga data yang diperoleh semula 40 sampel menjadi 35 sampel. Hasil menunjukan bahwa (1) secara parsial terdapat pengaruh pembiayaan murabahah terhadap laba bersih (2) secara parsial tidak terdapat pengaruh pembiayaan mudharabah terhadap laba bersih (3) pembiayaan murabahah dan mudharabah berpengaruh signifikan secara simultan terhadap laba bersih.
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN PENGEMBALIAN SAHAM PADA PERUSAHAAN SEMEN PERIODE 2016-2021 Mubarokah, Isro'iyatul; Caesarani, Marsha
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.444

Abstract

Reaksi pasar yang dilakukan oleh investor mampu dianggap baik jika laba akuntansi relevan sehingga perubahan pengembalian saham berpengaruh bagi reaksi pasar. Dengan nilai laba akuntansi yang relevan akan naik dan positif.Dengan ini, perusahaan dianggap dapat menunjukan peningkatan pengembalian bagi investor. Sedangkan arus kas operasi yaitu sinyal positif untuk investor atas berubahnya arus kas operasi, sehingga saham suatu perusahaan yang dibeli oleh investor akhirnya akan menaikan pengembalian saham. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Laba Akuntansi Dan Arus Kas Operasi Terhadap Pengembalian Saham. Metode penelitian penelitian ini yaitu metode deskriptif verifikatif. Data berupa sekunder yang di analisis melalui uji asumsi klasik, analisis regresi berganda, uji koefisien determinasi, uji t dan uji f. Penelitian ini menggunakan program software SPSS versi 25 untuk mengelola data. Hasil penelitian ini menunjukan bahwa secara parsial Laba Akuntansi tidak berpengaruh terhadap Pengembalian Saham. Arus Kas Operasi secara parsial berpengaruh negatif terhadap Pengembalian Saham. Dan secara simultan Laba Akuntansi dan Arus Kas Operasi berpengaruh terhadap Pengembalian Saham.Kata Kunci: Laba Akuntansi; Arus Kas Operasi; Pengembalian Saham
Impact of Pandemic on Zakat Receiving and Distribution at Baznas Kabupaten Karawang Mubarokah, Isro'iyatul; Muzayanah, Fety Nurlia
EAJ (Economic and Accounting Journal) Vol. 4 No. 3 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i3.y2021.p241-247

Abstract

The impact of the pandemic has resulted in many people losing their jobs. This causes the potential for muzakki to decrease and mustahik to increase. This paper will examine how zakat is received and distributed before and after the pandemic. The method used in this research is descriptive qualitative. The data used in this study are primary and secondary data. The results showed that there was a decrease in both the collection and receipt of zakat after the Covid-19 pandemic. BAZNAS Karawang Regency needs to make various efforts to improve the collection and distribution of zakat in Karawang Regency again.
Co-Authors Ani Nurdiani Azizah Caesarani, Marsha Dailibas Dailibas Fety Nurlia Muzayanah, Fety Nurlia Maula, Kholida Atiyatul Rahmatika, Elena