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Akuntansi Zakat Berbasis Konsep Amanah dalam Mengelola Dana Zakat pada Baznas Kota Makassar Karmila; Suwandi, Memen; Jannah, Raodahtul
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

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Abstract

Pengelolaan dana zakat dapat menjadi sumber dana yang dapat dimanfaatkan untuk kesejahteraan masyarakat karena tujuan utama zakat adalah untuk mengurangi kesenjangan sosial dalam masyarakat dan meningkatkan kesejahteraan masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana akuntansi zakat berdasarkan konsep amanah dalam pengelolaan dana zakat di Baznas Kota Makassar. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan fenomenologis. Sumber data yang digunakan dalam penelitian ini adalah data primer yang diperoleh langsung dari sumber aslinya dan tidak melalui media perantara. Responden dalam penelitian ini berjumlah 3 informan. Analisis keabsahan data yang digunakan adalah teknik triangulasi. Hasil penelitian ini menunjukkan bahwa akuntansi zakat (PSAK 109) telah diterapkan dalam penyusunan laporan keuangan zakat, infak, dan sedekah di Baznas Kota Makassar. Namun, Baznas Kota Makassar belum sepenuhnya mengimplementasikan PSAK 109 karena Baznas belum menyajikan laporan aset kelolaan yang memberikan informasi aset yang dikelola di Baznas.  
Stock Price Determination of Consumer Goods Companies on the Indonesia Stock Exchange: Financial Ratio Analysis 2019-2023 Jannah, Raodahtul
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025): VOL. 6, NO. 3 (2025): JE3S, SEPTEMBER 2025
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v6i3.9408

Abstract

This study aims to analyze the effect of financial ratios on stock prices in manufacturing companies in the goods and consumption sub-sector listed on the Indonesia Stock Exchange (IDX). The financial ratios used include Return on Equity (ROE), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Capital Intensity. The background of this study is based on the importance of investors' understanding of company financial information as a basis for investment decision-making. This study uses a quantitative approach with a comparative causal research design. The study population includes 49 manufacturing companies in the goods and consumption sub-sector listed on the IDX, and through purposive sampling, 17 companies were obtained as samples for the period 2019–2023. Data analysis was performed using descriptive tests, classical assumption tests, and simple regression tests processed using SPSS version 23. The results show that the ROE and DER variables do not have a significant effect on stock prices, while the EPS and Capital Intensity variables have a significant effect on stock prices. These findings indicate that investors place greater consideration on a company's ability to generate earnings per share and the efficiency of fixed asset utilization when assessing stock performance. This study is expected to contribute to investors, company management, and academics in understanding the financial factors that influence stock prices in the goods and consumption sector.
Stock Price Determination of Consumer Goods Companies on the Indonesia Stock Exchange: Financial Ratio Analysis 2019-2023 Jannah, Raodahtul
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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Abstract

This study aims to analyze the effect of financial ratios on stock prices in manufacturing companies in the goods and consumption sub-sector listed on the Indonesia Stock Exchange (IDX). The financial ratios used include Return on Equity (ROE), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Capital Intensity. The background of this study is based on the importance of investors' understanding of company financial information as a basis for investment decision-making. This study uses a quantitative approach with a comparative causal research design. The study population includes 49 manufacturing companies in the goods and consumption sub-sector listed on the IDX, and through purposive sampling, 17 companies were obtained as samples for the period 2019–2023. Data analysis was performed using descriptive tests, classical assumption tests, and simple regression tests processed using SPSS version 23. The results show that the ROE and DER variables do not have a significant effect on stock prices, while the EPS and Capital Intensity variables have a significant effect on stock prices. These findings indicate that investors place greater consideration on a company's ability to generate earnings per share and the efficiency of fixed asset utilization when assessing stock performance. This study is expected to contribute to investors, company management, and academics in understanding the financial factors that influence stock prices in the goods and consumption sector.