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ANALISIS KOMPORASI TINGKAT PENGEMBALIAN, RISIKO DAN KOEFISIEN VARIASI PADA SAHAM SYARIAH DAN SAHAM KONVENSIONAL DI LQ45 Haanurat, Ifayani; Razak, Linda Arisanty; Awaliah, Eni Versary
Jurnal Ar-Ribh Vol 4, No 1 (2021): April 2021
Publisher : Universitas Muhammadiyah Makassar

This study aims to examine the comparison of returns, risks and coefficient of variation in sharia and conventional companies in LQ45. The sample collection method uses the Purpose Sampling method, namely the selection of samples based on certain criteria so that each of the 4 Islamic and conventional shares is obtained. The technique used is the independent sample T test. Based on the results of the study indicate that there is no significant difference between the rate of return, risk and coefficient of variation in Islamic and conventional companies in LQ45Keywords: Returns, Risk, Variation Coefficient, Sharia Shares, Conventional Shares, LQ 45

The Implementation of PSAK (Financial Accounting Standard) 109 to Increase Transparency and Accountability Zakat Governance in BAZNAS Jeneponto Regency Mayasofa, Ira; Razak, Linda Arisanty; Sahib, Muhammad Khaedar
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.22192

This research seeks to determine the accounting recording of zakat, infaq, and sadaqah at BAZNAS Jeneponto Regency in line with PSAK (Financial Accounting Standard) 109 when preparing financial statements, as well as to investigate the impact of PSAK 109 implementation to increase transparency and accountability at BAZNAS Jeneponto Regency. This research focuses on the National Amil Zakat Agency (BAZNAS) in Jeneponto Regency. This research employs descriptive qualitative methods. The data was gathered through interviews, observations, and documentation of BAZNAS Jeneponto Regency's financial statements for one semester (January 1 to June 30, 2023). Based on the findings of this research, BAZNAS in Jeneponto Regency prepares its financial statements in line with the guidelines of the PSAK 109, as evidenced by the financial statements presented separately.Regarding transparency and accountability, BAZNAS Jeneponto Regency has prepared its financial statements in compliance with the guidelines of PSAK 109. However, BAZNAS Jeneponto Regency cannot be considered entirely transparent and accountable because of several factors, like the financial statement that has not been presented, namely the report on changes in managed assets. The financial reports cannot be accessed because they have not been audited for this period. Furthermore, the BAZNAS website was only created two months ago.

Cash Flow and Net Working Capital as Determinants of Cash Holdings: A Case Study of Mining Companies Listed on the Indonesia Stock Exchange Armelia, Rifka Resti; Razak, Linda Arisanty; Ramly, Ramly
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.12430

Purpose – The purpose of this research is to investigate how cash holdings in mining businesses listed on the Indonesia Stock Exchange (IDX) is influenced by cash flow and net working capital. Design/Methodology/Approach – A quantitative approach was adopted using explanatory research methods. The data consist of financial statements from mining sector companies covering the period 2020–2024. Hypothesis testing and data analysis were conducted using EViews 12 software. Findings – Research results show that cash flow and net working capital have a significant influence on cash holding. Therefore, an increase in both of these variables can increase the company's cash holding. Research limitations/Implications – Company management should place greater emphasis on managing cash flow and net working capital effectively toenhance financial stability and mitigate liquidity risks. The findings of this research are expected to serve as a valuable reference for financial decisionmaking among practitioners and academics within the mining industry. Keywords: Cash Flow, Cash Holding, Liquidity, Mining Companies, Net Working Capital

Analisis Financial Distress pada Perusahaan BUMN di Indonesia Basri, Rizha Utami; Razak, Linda Arisanty; Wahyuni, Wahyuni
Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 1 (2023): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v6i1.3720

Penelitian ini bertujuan untuk menganalisis financial distress pada perusahaan BUMN di Indonesia tahun 2017-2021. Dengan jumlah sampel 15 perusahaan BUMN di Indonesia tahun 2017-2021. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif berupa laporan keuangan tahunan perusahaan BUMN di Indonesia tahun 2017-2021. Pengumpulan data dilakukan dengan teknik dokumentasi. Teknik analisis yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda. Berdasarkan hasil penelitian data dengan menggunakan SPSS versi 25, menunjukkan bahwa analisis financial distress pada rasio likuiditas yang diukur dengan current ratio berpengaruh negatif signifikan terhadap financial distress. Leverage yang diukur dengan debt ratio berpengaruh negatif signifikan terhadap financial distress. Selain itu, terdapat perbedaan signifikan antara rasio keuangan (current ratio dan debt ratio) dalam menentukan financial distress.

ANALISIS KOMPORASI TINGKAT PENGEMBALIAN, RISIKO DAN KOEFISIEN VARIASI PADA SAHAM SYARIAH DAN SAHAM KONVENSIONAL DI LQ45 Haanurat, Ifayani; Razak, Linda Arisanty; Awaliah, Eni Versary
Jurnal Ar-Ribh Vol. 4 No. 1 (2021): April 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v4i1.5215

This study aims to examine the comparison of returns, risks and coefficient of variation in sharia and conventional companies in LQ45. The sample collection method uses the Purpose Sampling method, namely the selection of samples based on certain criteria so that each of the 4 Islamic and conventional shares is obtained. The technique used is the independent sample T test. Based on the results of the study indicate that there is no significant difference between the rate of return, risk and coefficient of variation in Islamic and conventional companies in LQ45Keywords: Returns, Risk, Variation Coefficient, Sharia Shares, Conventional Shares, LQ 45

Pengaruh Good Corporate Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Sub Sektor Perkebunan yang Terdaftar Di BEI Periode 2019-2021) Yanti, Nur; Haanurat, Ifayani; Razak, Linda Arisanty
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.318

This study aims to determine the effect of good corporate governance on corporate tax management. Corporte governance is measured by effective tax rate (ETR). This research was conducted using the annual report documentation method of plantation sub-sector copaines listed on teh Indonesia Stock Exchange. The sampling method used this research is puposive sampling. The number of sampels obtained by 15 compaines during the period 2019-2021 compaines. The method of analysis. The results of this study indicate the t test (partial) that teh size of the board on commissioners has no effect on corporate tax management. While indendent commissioners and the compensation of the of the board of commissioners and director have a significant effect on corporate tax management.

Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi Razak, Linda Arisanty; Dewi, Putri Annisa; Nurhikmah, Nurhikmah; Ismi, Nur; Arham, Muh; Amirullah, Amirullah
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.346

This study aims to determine the effect of financial performance on firm value with CorporateSocial Responsibility (CSR) as a moderating variable. This study uses a quantitative approach withsecondary data sources obtained from the official IDX website. The samples used in this study were23 companies in the Food and Beverage Subsector in the 2019-2021 period which were obtainedusing the Purposive Sampling method. The variables used in this study are Profitability (ROA),Liquidity (CR), Corporate Value (TobinQ) as a proxy, and Corporate Social Responsibility (CSR)as moderating variables. The data analysis technique in this study uses multiple linear techniques.The results of this study indicate that partially Profitability and Liquidity have no significant effecton firm value. Meanwhile, the analysis of moderating variables using the Moderated RegressionAnalysis (MRA) interaction test method shows that CSR disclosure can moderate ROA on firmvalue. While CSR cannot be able to moderate CR on Company Value.

Digitalisasi Akuntansi: Software Berbasis Akuntansi Accurate Online Shabila, Yusri Azisah; Syakilah, Inayah; Ansar, Nurafni; Majid, Rifal Alfaridzy; Razak, Linda Arisanty; Mande, Henni
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.347

Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan, minat dan kemampuan menggunakan komputer terhadap sikap pengguna. Penelitian ini melakukan pendekatan kuantitatif dengan sumber data yang digunakan adalah data primer yang diperoleh dari responden karyawan perusahaan. Sampel yang digunakan di penelitian ini adalah 30 responden pada karyawan perusahaan yang menggunakan accurate online. Hasil penelitian ini menunjukkan bahwa secara parsial latar belakang pendidikan tidak berpengaruh positif siginikan terhadap sikap pengguna. Minat berpengaruh positif signifikan terhadap sikap pengguna. Sedangkan kemampuan menggunakan komputer tidak berpengaruh positif siginifikan terhadap sikappengguna.

Sustainability Reporting and Good Corporate Governance: The Key to Financial Performance in Indonesia’s Mining Sector 2021–2023 Putri, Ila Fadila; Razak, Linda Arisanty; Ismawati, Ismawati
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11622

Purpose – To determine the effect of sustainability reports and good corporate governance on financial performance. Design/Methodology/Approach – This study uses a causal associative quantitative approach, using panel data regression analysis and Eviews 12 data analysis tools. This study uses a sample of 20 companies determined based on the purposive sampling method, namely the selection of samples with certain criteria. Findings – The results of this study show that sustainability reports do not have a significant effect on financial performance. Good corporate governance with audit committee indicators does not have a significant effect on financial performance, and independent board of commissioners indicators have a significant positive effect on financial performance. Research Limitations/Implications – The limitation in this study is the lack of indicators used in measuring good corporate governance. Researchers can then develop and research other determinants that are likely to affect financial performance. Keywords: Financial Performance, Good Corporate Governance, Mining Companies, Sustainability Report

The Effect of Financial Statement Quality on Investment Efficiency with Litigation Risk as a Moderating Variable Febrianggi, Ayu; Razak, Linda Arisanty; Rayyani, Wa Ode
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 9 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i9.74

This study aims to examine the effect of independent variables: the quality of financial statements (X) on investment efficiency (Y) with litigation risk as a moderating variable (Z) in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with an explanatory reseach approach. The population in this study is the financial report data of manufacturing companies listed on the IDX for 2018-2022 as many as 193 companies. The data collection technique in this study used purposive sampling techniques and produced sample samples of 39 manufacturing companies listed on the IDX for 5 years. Data analysis techniques that are processed using IBM SPSS Statistics. The results of this study show that the variable quality of financial statements is not negligible to investment efficiency. While the litigation risk variable is able to moderate the quality of financial statements on investment efficiency.

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