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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Disrupsi Bisnis JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Innovative: Journal Of Social Science Research
Nisa, Thoyibatun
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Analisis Rasio Keuangan Terhadap Harga Saham Syariah Periode 2015-2024 Sholikhah, Rofiqoh Mar’atus; Nisa, Thoyibatun; Yunarti, Yuyun
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7199

Abstract

The growth of investment, particularly in the Islamic capital market sector, plays a significant role in driving the progress of Indonesia's economy. One increasingly popular instrument is Islamic stocks (sharia stocks), which not only offer potential financial returns but also comply with sharia principles. In choosing Islamic stocks as investment objects, investors need to conduct thorough analyses, including paying attention to the company's financial ratios such as liquidity and profitability ratios. The aim of this research is to determine the influence of the Current Ratio, Return on Equity (ROE), and Net Profit Margin (NPM) as measures of Liquidity Ratio and Profitability Ratio on the price of Islamic stocks. The approach used is an associative approach with quantitative data in the form of quarterly financial reports from 2015 to 2024. The data analysis method in this study is conducted using multiple linear regression, accompanied by classical assumption tests, partial tests (t-test), simultaneous tests (F-test), and determination coefficient analysis. Data processing in this research uses SPSS version 26. The results of the study show that partially, Return on Equity (ROE) has a significant positive effect, Net Profit Margin (NPM) has a negative effect, and the Current Ratio has no effect on the price of Islamic stocks. Based on the simultaneous test, the Current Ratio, Return on Equity, and Net Profit Margin significantly affect the price of Islamic stocks at PT Indofood Sukses Makmur Tbk during the 2015–2024 period. The coefficient of determination or the contribution of all independent variables to the Islamic stock price is 93.1%, indicating that the independent variables in this study are able to explain the dependent variable by 93.1%, while the remaining 6.9% is influenced by other factors outside the scope of this research.
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 RASIO PROFITABILITAS DAN RASIO LIKUIDITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nisa, Thoyibatun
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.v3i1.2183

Abstract

This study analyzes the company's financial performance using profitability ratios, and liquidity ratio in mining sector companies listed on the Indonesia Stock Exchange. The sample in this study were 3 mining companies, namely PT Adaro Energi Tbk, PT Aneka Tambang Persero Tbk, and PT Ratu Prabu Energi Tbk which were listed on the Indonesia Stock Exchange. According to Ross Stephen a company's financial performance can be assessed using several financial analysis techniques, namely: financial ratio analysis, common size analysis, horizontal/trend analysis, analysis of sources and uses of cash, and discriminant analysis/Z-Score. The analysis technique used in the analysis is the financial ratio analysis technique. The data used in this research is secondary data. The results of this study indicate the overall profitability ratios and liquidity ratios of PT Adaro Energi Tbk, PT Aneka Tambang Persero Tbk, and PT Ratu Prabu Energi Tbk. Keywords: Profitability, Liquidity, and Financial Performance.
Analisis Pengaruh Inflasi, Kurs dan BI Rate terhadap Indeks Saham Syariah Indonesia 2019-2024 Nurosid, Iqbal; Laili Rohmi, Misfi; Nisa, Thoyibatun; Hilyati Aulia, Hanna
Jurnal Disrupsi Bisnis Vol. 9 No. 1 (2026): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v9i1.55123

Abstract

Indeks Saham Syariah Indonesia (ISSI) merupakan indikator utama yang menggambarkan kinerja pasar modal syariah di Indonesia. Penelitian ini bertujuan menganalisis pengaruh inflasi, nilai tukar, dan BI Rate terhadap ISSI selama periode 2019–2024 menggunakan data bulanan dari Bank Indonesia, Bursa Efek Indonesia, dan Badan Pusat Statistik. Dengan menggunakan metode Vector Error Correction Model (VECM) melalui program EViews 10, penelitian ini menganalisis hubungan jangka pendek dan jangka panjang antarvariabel. Hasil penelitian menunjukkan bahwa baik dalam jangka pendek maupun jangka panjang, inflasi dan BI Rate tidak memiliki pengaruh signifikan terhadap ISSI. Namun, berbeda dengan itu, nilai tukar tidak memengaruhi ISSI secara langsung dalam jangka pendek, tetapi memberikan dampak positif signifikan dalam jangka panjang dengan nilai koefisien sebesar 0,054 dan t-statistik 10,39. Temuan ini menegaskan bahwa stabilitas kurs merupakan faktor yang sangat penting bagi pertumbuhan pasar modal syariah di Indonesia.
Analisis Penerapan Akuntansi Syariah Berdasarkan PSAK Tentang Pembiayaan Musyarakah Nomor.406 Di BMT Fajar Bina Sejahtera Metro Faizah, Fellita Nur; Yudistira, Era; Nisa, Thoyibatun; Swandini, Witantri Dwi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6326

Abstract

This study discusses the application of sharia accounting to musyarakah financing based on PSAK 406, in order to assess its compliance with applicable standards and identify the obstacles faced by BMT Fajar Bina Sejahtera Metro in implementing musyarakah financing contracts. The practice of musyarakah financing in BMT often faces obstacles related to capital recording, profit sharing ratio allocation, and financial reporting processes. Although PSAK 406 serves as a guide, its implementation is not always optimal. This study aims to initiate the implementation of sharia accounting in musyarakah financing in accordance with PSAK 406, assess compliance with established standards, and identify the challenges faced by BMT Fajar Bina Sejahtera Metro in implementing musyarakah financing contracts. This approach uses data collected through surveys and direct interviews with BMT, which is sometimes referred to as a qualitative descriptive method. The research findings indicate that BMT Fajar Bina Sejahtera Metro fails to implement musyarakah financing accounting practices that are in line with sharia standards. After analysis, the researcher concluded that BMT Fajar Bina Sejahtera Metro has not sufficiently complied with PSAK No. 406 in its application of musyarakah financing accounting practices. This lack of compliance is particularly relevant to the recognition, measurement, presentation, and disclosure of transactions as a passive partner, which could facilitate fraudulent activities. Consequently, the inaccurate determination of capital and loss sharing is hampered by limited customer interest and understanding of the complex musyarakah mechanism, as well as operational procedures and recording techniques that lack transparency and fail to meet established standards.
Co-Authors carmidah, carmidah Faizah, Fellita Nur Hilyati Aulia, Hanna Laili Rohmi, Misfi Nurosid, Iqbal Sholikhah, Rofiqoh Mar’atus Swandini, Witantri Dwi Yudistira, era Yuyun Yunarti