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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Balance : Jurnal Akuntansi dan Manajemen Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Innovative: Journal Of Social Science Research Budgeting: Jurnal Akuntansi Syariah Jurnal Maisyatuna
carmidah, carmidah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Hutang Usaha dan Modal Kerja Terhadap Profitabilitas pada Perusahaan Sub Sektor Perdagangan Eceran yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021 Aurifah, Esti Marina; Carmidah, Carmidah
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 2 (2024): Budgeting: Jurnal Akuntansi Syariah, Desember 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i2.5060

Abstract

A single paragraph of about 250 words maximum. For research articles, abstracts should The company's ability to generate profits is closely related to the funding sources used to support business activities. Funding sources can come from external or internal sources. The main objective of this study is to determine the effect of accounts payable and working capital on projected profitability using Return On Assets (ROA). The study was conducted on 8 retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 with data collection using documentation techniques and statistically tested using multiple linear regression analysis. The results of the study showed that accounts payable partially had a negative effect on ROA and working capital partially had no effect on ROA. While simultaneously accounts payable and working capital had an effect on profitability represented by ROA in retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021.
Pengaruh Biaya Produksi dan Harga Jual Padi Terhadap Pendapatan Petani di Desa Margodadi Lestari, Deva; Carmidah, Carmidah
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 2 (2024): Budgeting: Jurnal Akuntansi Syariah, Desember 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i2.5061

Abstract

The selling price of rice is highly dependent on market conditions and seasons. During the main harvest, the price of rice tends to fall due to abundant supply, while at certain times the price can soar due to limited availability. In addition, high production costs are also a problem. The increase in the price of agricultural inputs such as fertilizers, medicines, and labor costs, increases the burden of production that must be borne by farmers. The purpose of this study was to measure the effect of production costs and selling prices of rice on farmers' income. Data collection through questionnaires and documentation. The sample used in this study was 85 respondents, with the community in farmers in Margodadi Village, Tumijajar District, West Tulang Bawang Regency. The data analysis techniques used were instrument testing, multiple linear analysis, and hypothesis testing. The results of this study indicate that production costs do not have a significant effect on the level of farmer income in Margodadi Village, selling prices have a significant effect on farmer income in Margodadi Village and production costs and selling prices simultaneously affect farmer income in Margodadi Village.
Analisis Biaya Produksi Terhadap Penentuan Harga Jual Produk Kue Pada Unnie Cake di Way Jepara Cicilia Konita Anggraini; Fira Puspita; Rani, Rani; Saskia Anggun Khoirun Nisa; Setia Wulan Dari; Carmidah, Carmidah
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 1 No. 4 (2022): Oktober : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1183.514 KB) | DOI: 10.30640/inisiatif.v1i4.506

Abstract

Tujuan penelitian ini adalah menganalisis penetapan harga jual pada toko Kue Unnie Cake sesuai dengan biaya produksi yang dikeluarkan agar mendapatkan laba yang sesuai menggunakan sistem akuntansi. Jenis penilitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Sumber data yang digunakan dalam penelitian ini adalah data primer berupa pengumpulan data dengan beberapa cara melalui pengamatan dan wawancara langsung dengan pemilik usaha. Hasil penelitian ini memberikan masukan bagi pemilik usaha untuk mengetahui pengeluaran yang digunakan untuk kegiatan usaha sehingga dapat dikalkulasikan untuk menentukan harga jual produk.
Analisis Peran Mediasi Dewan Pengawas Syariah pada Faktor Determinan Kinerja Keuangan Bank Umum Syariah Di Indonesia Carmidah, Carmidah; Sukirno, Sukirno; Ardhana, Yudistira
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.628

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh variabel kecukupan modal, kualitas aset, dan efisiensi operasional Bank Umum Syariah menggabungkan variabel Dewan Pengawas Syariah sebagai moderasi. Penelitian ini melibatkan seluruh Bank Umum Syariah di Indonesia sebagai populasi dan sampel, dengan total 11 bank yang dipilih melalui metode Purposive Sampling. Data dianalisis menggunakan regresi berganda dengan data panel. Hasil penelitian menunjukkan bahwa, DPS mampu memperkuat keterhubungan antara modal dan kinerja bank, serta mengurangi efek negatif dari biaya operasional terhadap profitabilitas bank syariah. Akan tetapi, dalam manajemen aset, peran DPS belum menunjukkan hasil yang signifikan pada Bank Umum Syariah di Indonesia. This study aims to examine the influence of capital adequacy, asset quality, and operational efficiency variables of Islamic Commercial Banks combining the Sharia Supervisory Board variable as a moderation. This study involved all Islamic Commercial Banks in Indonesia as the population and sample, with a total of 11 banks selected through the Purposive Sampling method. The data were analyzed using multiple regression with panel data. The results of the study indicate that DPS is able to strengthen the relationship between capital and bank performance, as well as reduce the negative effects of operational costs on the profitability of Islamic banks. However, in asset management, the role of DPS has not shown significant results in Islamic Commercial Banks in Indonesia.
Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) Terhadap Pendapatan Wajib Pajak Badan Usaha di Kota Metro Yudistira, Era; Carmidah, Carmidah; Nisa, Thoyibatun
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10872

Abstract

Salah satu upaya pemulihan kondisi APBN yang dilakukan oleh pemerintah adalah dengan menaikan tarif pajak pertambahan nilai (PPN) menjadi 11% di bawah UU Harmonisasi Peraturan Perpajakan Nomor 7 Tahun 2021. Dengan adanya kenaikan PPN ini tentu akan berdampak pada peningkatan biaya di sektor produsen untuk kemudian diteruskan oleh para pelaku usaha kecil dan menengah (UKM) ke konsumen melalui kenaikan harga produ. Dengan adanya kenaikan PPN ini tentu akan berdampak pada peningkatan biaya di sektor produsen kemudian diteruskan oleh para pelaku usaha mikro,  kecil dan menengah (UMKM) ke konsumen melalui kenaikan harga produk. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kenaikan Pajak Pertambahan Nilai (PPN) terhadap pendapatan wajib pajak badan usaha di wilayah Kantor Pelayanan Pajak (KPP) Kota Metro. Analisis data yang digunakan dengan uji statistik deskriptif, uji validitas instrumen, uji reliabilitas instrumen, uji prasyarat, analisis regresi sederhana, uji t (parsial) dan koefisien determinan(R2). Hasil penelitian menunjukan kenaikan tarif PPN 11% berpengaruh negatif terhadap pendapatan usaha di Kota Metro.
Analisis Penentuan Harga Jual Dalam Meningkatkan Laba Pada Usaha Ayam Geprek Di Batanghari Kabupaten Lampung Timur Maisa, Dinda; Mentari, Mentari; Destriani, Nazwa Naila; Nabilla, Nabilla; Carmidah, Carmidah
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.387

Abstract

UMKM play a crucial role in the national economy as primary contributors to economic activities. According to BPS data, approximately 1.5 million Indonesian MSMEs operate in the food sector. The aim of this research is to understand the determination of selling prices to optimize business profits, considering production costs, operational expenses, and other factors. The research employs a qualitative approach, utilizing primary data collected directly by the researcher. Analyzing all costs incurred in the production of "Ayam Geprek" at Lesehan Lala, the findings indicate that the establishment's pricing strategy does not maximize profits. Lesehan Lala sets its selling prices based on market rates without considering the overall production costs, operational expenses, and other relevant factors.
Analisis Penentuan Margin Pada Pembiayaan Murabahah Di Baitul Maal Wa Tamwil (BMT) El-Hidayah Khoiru Ummah Wahida, Rahma; Rabby, Annisa Rahmani; Yulvyanti, Vera Andela; Aprilia, Ayu Vadia; Carmidah, Carmidah
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.388

Abstract

Sharia financial institutions are institutions that provide a buying and selling system (murabahah) by trying to avoid the interest system, because bank interest is considered usury and Allah SWT forbids all transactions that contain elements of usury. The aim of this research is to find out how the margin is determined in murabahah financing. In this case the researcher used interview and observation methods. Determining the margin distribution at BMT El-Hidayah Khoiru Ummah is carried out using three methods, including: the sliding profit margin method, the average profit margin method and the flat profit margin method. After conducting research, it is known that murabahah financing on BMT is in accordance with PSAK 102 and the MUI Fatwa.
Analisis Pengaruh Penerapan Good Corporate Governance Terhadap Pertumbuhan Modal Koperasi carmidah, carmidah
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 1 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v3i1.2182

Abstract

The purpose of this reseach is to analyze whether the application of corporate governance principles have an influence on the performance of Cooperatives. This study was conducted on 132 Cooperatives which reported the financial reports of 2015 until 2016 to Department of Industry, Commerce, and Cooperatives of Pemalang District (DESPERINDAGKOP). The approach used was a purposive sampling. The collected data was then analyzed using multiple regressions. The result of this reseach showed that transparency, accountability, independence and fairness partially have a significant positive effect on capital growth, while responsibility does not have it. The obstacles found in this study were the financial reports which were used in only two years. Therefore, it presents far less accurate figure in relation with the performance measurement of cooperatives.
Co-Authors Aprilia, Ayu Vadia Ardhana, Yudistira Aurifah, Esti Marina Cicilia Konita Anggraini Destriani, Nazwa Naila Fira Puspita Lestari, Deva Maisa, Dinda Mentari Mentari, Mentari Nabilla Nabilla Nisa, Thoyibatun Rabby, Annisa Rahmani RANI RANI, RANI Saskia Anggun Khoirun Nisa Setia Wulan Dari Sukirno Sukirno Wahida, Rahma Yudistira, era Yulvyanti, Vera Andela