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All Journal Jurnal Keuangan dan Perbankan HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal ASET (Akuntansi Riset) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Applied Business Research Amwaluna Jurnal Ekonomi dan Keuangan Syariah Business Innovation and Entrepreneurship Journal Justisia Ekonomika Review of Islamic Economics and Finance EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Manajemen Bisnis dan Keuangan Indonesian Journal of Economics and Management International Journal of Islamic Business and Management Review Jurnal Akuntansi Keuangan dan Bisnis Jurnal Riset Ekonomi Syariah Industrial Research Workshop and National Seminar Journal of Applied Islamic Economics and Finance BanKu: Jurnal Perbankan dan Keuangan Prosiding Seminar Nasional Pengabdian Masyarakat Suhuf: International Journal of Islamic Studies

Syarief, Mochamad Edman

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 1561755

Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Kinerja Keuangan dengan pendekatan Economic Value Added (EVA) pada PT. Mayora Indah, Tbk Fira Febrina; Destian Arshad Darulmalshah Tamara; Mochamad Edman Syarief
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The research about financial performance using Economic Value Added (EVA) approach in PT. Mayora Indah, Tbk. for the year 2013-2020. EVA is one of method financial performance more accurate because account cost of capital. This research using method descriptive quantitative with a secunder data from balance sheet, income statement and dividend distribution audited PT. Mayora Indah, Tbk. for the year 2013-2020 and obtained from the page annual report of website PT. Mayora Indah, Tbk and website IDX. The result of this research is Economic Value Added of PT. Mayora Indah, Tbk. for the year 2014-2020 has a positive value. Although the value of EVA not showing increase every year but a positive value of EVA shows the company able to giving value added to stakeholder. In the 2013, the company has a negative value. It shows the company can’t to giving value added to investors. EVA negative value caused the NOPAT value smaller than capital charges.

Prediksi Kebangkrutan dengan Altman Z-Score Modifikasi (Studi Kasus Pada PT Smartfren Telecom Tbk Periode 2011-2020) Annisa Nur Safitri; Mochamad Edman Syarief; Tjetjep Djuwarsa
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this research was to determine how the prediction of bankruptcy at PT Smartfren Telecom Tbk for the period 2011-2020. The method used in this research is quantitative descriptive research and the data used are secondary data obtained from financial report published by PT Smartfren Telecom Tbk for the period 2011-2020. The analysis technique used in this research is the Altman Z-Score Modification method which uses four ratio variables is Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), EBIT to Total Assets (X3), and Book Value Equity to Book Value of Debt (X4). The results showed that the company was in a bad condition because in 2011 to 2020 the company was included in the unhealthy category or had the potential to go bankrupt (distress area). This condition is caused by the low financial ratios owned by the company and the need for follow-up to deal with the problem so that the company avoids the risk of bankruptcy.

Pengaruh Pembiayaan Bank Syariah, dan Tenaga Kerja Terhadap PDRB Jawa Barat Ryhan Firdausy Noor Dermawan; Mochamad Edman Syarief; Kristianingsih Kristianingsih
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to analyze the effect of Islamic bank financing and labor on the economy of West Java as seen from the GRDP of West Java. Based on its nature, this research is associative because it aims to determine the effect of two or more variables. Sampling in this study used a purposive sampling method with secondary data obtained from Islamic Banking Statistics published by the Financial Services Authority, statistics published by the Central Bureau of Statistics, and other data related to the subject and object of the study. This research uses Path Analysis method. This study is expected to be able to see the relationship between the independent variables, namely Islamic bank financing, the intervention variable, namely labor, then West Java's Gross Regional Domestic Product (GRDP) as the dependent variable. The results of this study indicate that the variable of Islamic bank financing has an effect on the GRDP of West Java, as well as that of Islamic bank financing and labor have an effect on the GRDP of West Java. The findings of this study contribute to Islamic banking and the West Java government as a reference for improving the economy.

Corporate Governance, Financial Leverage, and Performance of Sharia Manufacturing Companies on the Indonesia Stock Exchange Muhamad Umar Mai; Mochamad Edman Syarief; Kristianingsih Kristianingsih
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 5, No 2 (2021)
Publisher : Univeristas Islam Bandung

This paper discusses the impact of corporate governance on the leverage effect and the leverage effect on corporate performance. The study was conducted on Islamic manufacturing companies on the Indonesia Stock Exchange during the period 2012 to 2018. The data analytics method used Partial Least Square (PLS) which was handled with the WarpPLS application. The results show that almost all proxies of the corporate governance variable negatively affect financial leverage variable, except for the Independent Board of Commissioners (ICB) which has a positive effect on book leverage (BLEV). Furthermore, financial leverage as proxy by book leverage (BLEV) shows a positive effect on market performance (TBQ) and negative effect on book performance (ROA). The financial leverage effect by market leverage variable (VEML) has a negative effect on market performance (TBQ) as well as on accounting performance (ROA). An important implication of this study is that in general, Shariah manufacturing companies that are more profitable tend to reduce their financial leverage, and investors can better recognize the relationship between financial leverage decisions and firm performance.

Corporate Governance Mechanism: Its Role Against the Criteria for Sharia Stocks and Share Prices Moch. Edman Syarief; Dadang Hermawan; Leni Nur Pratiwi
Review of Islamic Economics and Finance Vol 5, No 1 (2022): Review of Islamic Economics and Finance : June 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/rief.v5i1.45011

Purpose - This study examines the effect of corporate governance mechanisms represented by the number of board of commissioners and board of directors on the fulfillment of sharia stock criteria and stock prices. Methodology - The data collected from 195 Islamic issuers listed on the Indonesian Sharia Stock Index with the observation period of the 2012- 2016 on the annual report. The analytical tool used is a robust path analysis using WARP PLS. Findings - The results of the study state that there is a direct influence of the corporate governance mechanism on the fulfillment of sharia stock criteria, there is an indirect influence from the board of commissioners through the board of directors on sharia stock criteria, but there is no indirect influence on stock prices. The average value of TUBTA and NPI is well below the maximum limit set by OJK, and there is no sharia compliance officer in the company under study. The existence of compliant sharia officers may be a solution for differences in the influence that occurs between the commissioner's board and the board of directors on the fulfillment of Islamic finance criteria.Keywords: Board of commissioners; board of directors; sharia stock financial criteria; stock prices.

Pengaruh ROE dan DER Terhadap Dividend Payout Ratio pada Industri Barang Konsumsi di Bursa Efek Indonesia Wiwin Roslinda Sidebang; Ade Ali Nurdin; Mochamad Edman Syarief
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3163

This research was conducted the Financial Statements of the Consumer Goods Industry listed on Bursa Efek IndonesiaIn 2014-2019. The phenomenon occurs is the consumer goods industry experiences fluctuating amount of net profit so Return On Equity (ROE) is the same. Most of the capital cannot meet the amount of debt, which makes the value of Debt to Equity Ratio (DER) high. In addition, companies continue to provide dividends even though experience losses. The purpose of this was to determine effect of ROE and DER on Dividend Payout Ratio (DPR). Using Panel Data Regression Analysis through three approach models, namely common effect, fixed effect and random effect. Chow test, Hausman test and Langrangian multiplier test were carried out to find appropriate approach. The result is that ROE and DER simultaneously have a significant effect on DPR. Furthermore, partially ROE and DER have an effect on DPR.

Dampak Peningkatan Operating Leverage dan Financial Leverage terhadap Profitabilitas pada Perusahaan Industri Barang Konsumsi Tresna Pratiwi; Dimas Sumitra Danisworo; Mochamad Edman Syarief
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3251

The purpose of this research are to know the influence of Operating Leverage and Financial Leverage to Profitability in Consumer Goods Industrial Companies listed on IDX for 2015-2019 period. The data used in this research is secondary data that is obtained indirectly from annual report contained on the IDX from 2015-2019. The population in this research are 53 Consumer Goods Industrial Companies listed on IDX in 2015-2019. The research sample was 8 companies using purposive sampling technique. The analytical method used in this research is multiple linear regression analysis using the IBM SPSS 25 application tool. Based on the F test, it is known that simultaneously DOL and DFL affect on profitability. Based on the results of the t test, it is known that operating leverage partially has no effect on profitability and partially financial leverage has a significant negative effect on profitability.

Niat Adopsi Akuntansi Infaq Elektronik: Investigasi Peran Theory of Planned Behavior Muhammad Muflih; Radia Purbayati; Diharpi Herli Setyowati; Moch. Edman Syarief; Ruhadi Ruhadi; Destian Arshad
Prosiding Industrial Research Workshop and National Seminar Vol 12 (2021): Prosiding 12th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.601 KB)

Niat Adopsi Akuntansi Infaq Elektronik: Investigasi Peran Theory of Planned Behavior

Pengaruh Manajemen Modal Kerja Terhadap Kinerja Keuangan Perusahaan Manufaktur di Indeks Saham Syariah Khoirun Nisa Nurul Muslimah; Mochamad Edman Syarief
Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of Working Capital Management as measured by the variables APP, ITO, ACP and CCC on the Financial Performance of Manufacturing Companies as measured by the variable ROA, ROE and EPS listed on the Sharia Stock Index for the 2015-2019 period. The population in this study uses a purposive sampling method with secondary data obtained from the annual financial statements of manufacturing companies registered at ISSI for the 2015-2019 period. This research uses descriptive analysis and path analysis using the WarpPLS 7.0 analysis tool. From this study, the results obtained that APP has a significant positive effect on ROA, ROE, and EPS. ITO has no significant effect on ROA. ITO has a significant positive effect on ROE and EPS. ACP has a significant positive effect on ROA, ROE, and EPS. CCC has no significant effect on ROA, ROE, and EPS. After a comparison between APP and ACP, it is known that in reality there are still operational activities of the company that are not in accordance with the applicable sharia provisions.

Perbandingan Area Inefsiensi Antara Nilai Pajak dan Zakat Muthia Faridatunnisa; Mochamad Edman Syarief; Endang Hatma Juniwati
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Tax policies set by the government can cause inefficiencies. Zakat policy is expected to minimize these inefficiencies. This research will try to compare how much inefficiency area caused by the value of tax and zakat. The data used is secondary data in the form of production from five business sectors found in Gross Domestic Product based on 2010 constant prices for the 2014-2018 period from the Central Bureau of Statistics. In this study quantitative calculations were carried out to determine the tax value, zakat value, and the area of triangle inefficiency, then after obtaining the results it would be compared to the magnitude of the triangle of inefficiency based on the value of tax and zakat. Different tests were carried out using SPSS to see whether the difference was significant or not. From the results of independent sample t-test, it is known that there are significant differences between the areas of inefficiency of the tax value and the value of zakat. This states that zakat produces inefficiency areas smaller than taxes.

Co-Authors Aditya Dais Gumara Ambia Masthura Yussaivi Andzar Izzurrahman Anggraeni, Khaerunisa Suci Anhar Firdaus Firdaus Anita Putri Annisa Nur Safitri Arizal Jaya Arry Irawan Arwan Gunawan Ash Shidqi, Muhammad Irsyad Banter Laksana, Banter Carol Y Lu Chanda Fawwaz Mahesa Dadang Hermawan Dadang Hermawan Dadang Hermawan Dea Apriyani Destian Arshad Destian Arshad Darulmalshah Tamara Dian Imanina Burhany Diani Nabila Putri Diharpi Herli Setyowati Dimas Sumitra Danisworo Djuwarsa, Tjetjep Driyastutik, Windari DWI SUHARTANTO Dwi Suhartanto Eka Nurmala Sari Elviera Maharani Endang Hatma Juniwati Essa, Satrija Prajna Fatoni, Muhammad Iqbal Fifi Afiyanti Fira Febrina Fitri, Tia Nur Fitriah Fatimah Amatilah Ghifari, Muhammad Jihad Al Gymnastiar, Raihan Firdaus Hadiani, Fatmi Hanifa Khoirunnisaa Heryanto Hasbi Assidiki Hasbi Assidiki Mauluddi Hendi Rohendi Indah Kumala Sari Intan Nurrachmi Intantri Lestari Iwan Setiawan Katsirin, Khairul Khoirun Nisa Nurul Muslimah Kristianingsih Kristianingsih Leni Nur Pratiwi Leo, Gundur Liana Oktaviani Syahrir Lily Indrawati Limayyasa, Risma Lya Amailiya Maisa Frita Winesa Marwansyah, Marwansyah Mayasari, Ine Melani, Farida Andy Mochamad Umar Mai Mufti, Fauzan Ali Muhamad Arif Nugraha Muhammad Muflih Muhammad Syaiful Nurasman Muthia Faridatunnisa Muthia Nur Soniati Nabila Nur Khairina Naila Shafia Hamid Alfani Noorsyah Adi Noer Ridha Novianti, Ira Novianty, Ira Noviatul Fitriya Nurdin, Ade Ali Pebrianti, Gita Nuralipah Pramudia, Rizkie Anugerah Prasetyo Widodo, Annis Azizah Purbayati, Radia Putri Deliana Febrianti Radia Purbayati Rani Putri Kusuma Dewi Raya Puspita Sari Hasibuan Rezeki, Fuzi Amali Sri Riauli Susilawaty Hutapea Rizkie Anugerah Pramudia Rizqia Nur Afifah Ruhadi Ruhadi Ryhan Firdausy Noor Dermawan Sembiring, Etti Ernita Setiawan Setiawan Setiawan, S Shafira, Ranti Firdha Sudjana Sudjana Suherlan, Deiana SUMIYATI SUMIYATI Tiara Putie Purwitasari Tjetjep Djuwarsa Tresna Pratiwi Tripuspitorini, Fifi Afiyanti Widhansetyati, Purwanti Wiwin Roslinda Sidebang Yayat Nurhidayat Yeti Apriliawati, Yeti

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