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All Journal COMPETITIVENESS JOURNAL Jurnal Mirai Management Jurnal Dedikasi Masyarakat JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Kepada Masyarakat (Mediteg) Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Bisnis Mahasiswa Santri : Jurnal Ekonomi dan Keuangan Islam IJMA Jurnal Penelitian Pendidikan Indonesia Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Academic Journal of Psychology and Counseling
Arsal, Muryani
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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PENGARUH LEVERAGE, EFEKTIVITAS ASSET DAN SALES TERHADAP PROFITABILITAS DAN PENGARUHNYA PADA NILAI PERUSAHAAN SEKTOR INDUSTRI KOMSUMSI DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2018 Syaiful, Muhammad; Haanurat, Ifayani; Arsal, Muryani
COMPETITIVENESS Vol. 9 No. 2 (2020): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v9i2.4744

Abstract

This study aims to determine and analyze the effect of leverage, asset effectiveness and sales on profitability and its effect on the company value of the consumption industry sector in the Indonesia Stock Exchange for the 2014-2018 period and to identify and analyze the variables that have a direct or indirect effect on price to book. value. This research has been conducted on the Indonesia Stock Exchange. The analytical method used in this research is quantitative method, through path analysis and SEM testing.The results of this study indicate that Debt to Equity has a significant positive effect on Return on Assets; Total Asset Turnover has a significant positive effect on Return on Assets; Sales have a significant positive effect on Return on Assets; Debt to Equity Ratio has a significant positive effect on Price to Book Value; Sales have a significant positive effect on Price to Book Value; Return on Asset has a positive effect on Price to Book Value; Debt to Equity Ratio has a significant positive effect on Price to Book Value through Return on Assets; Sales have a significant positive effect on Price to Book Value through Return on Assets. This also shows that in addition to increasing the company's profitability it can increase the company's stock price.Keywords: Leverage, Asset Effectiveness, Sales, Profitability, and Company Value.
Manajemen Laba dan Penghindaran Pajak Perusahaan Sektor Pertambangan Arizah, Ainun; Ayudina, Rika; Muchran, Muchriana; Arsal, Muryani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1873

Abstract

This study aims to determine the effect of earnings management on tax avoidance and to see differences in earnings management practices and tax avoidance before and during the COVID-19 pandemic. The population in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The selected sample consists of 14 mining companies obtained from purposive sampling technique. This type of research is quantitative, secondary data comes from annual financial reports. Based on the results of data research using STATA 16 Software, the results show that (1) there is no effect between earnings management on tax avoidance (2) there are differences in earnings management practices before and during the pandemic, with the results before the pandemic earning management practices of -0.116, while during the pandemic by -0.030. these results show that earnings management practices were much higher before the pandemic (3) there was no difference in the level of tax avoidance practices before and during the Covid-19 pandemic.  
Analysis of Financial Performance in Chemical Sector Industrial Companies Listed on the Indonesian Stock Exchange Arsal, Muryani; Aisyah, Siti; Jusriani, Jusriani
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14377

Abstract

This study aims to find out the conditions and financial performance of chemical industry companies listed on the Indonesian stock exchange in 2019-2022. The type of research used is quantitative research with a descriptive approach. This type of data uses secondary data obtained from financial reports. The sample in this company is 4 companies taken based on certain criteria with purposive sampling technique. The research results from the liquidity ratio as measured using the current ratio indicate that the chemical industry companies are categorized as in good condition, because the resulting value is already above the industry standard. The Solvency Ratio when measured using the debt to asset ratio is categorized in unfavorable condition because the resulting value is above the industry standard, the Activity Ratio which is measured using total asset turnover shows that chemical industry companies can be categorized in unfavorable condition because it is still below industry standard Profitability ratios as measured using return on equity indicate that chemical industry companies can be categorized as in unfavorable condition because the resulting value is still below the industry standard. It is expected that companies that have poor financial performance should re-evaluate their financial performance and increase revenue so that these companies can be even better and produce good financial performance.
The Effect of Musharakah Financing on Profitability at Islamic Commercial Banks in Indonesia Arsal, Muryani; Khaliq, Abdul; Qur'ani, Nini
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15685

Abstract

This research investigates the effect of musharakah financing on the profitability of Islamic commercial banks in Indonesia over the 2017-2022 period. Musharakah financing, a partnership-based financial instrument in Islamic banking, is analyzed for its impact on the Return on Equity (ROE) ratio, a key profitability indicator. The study employs a quantitative approach, utilizing secondary data from the financial reports of nine Islamic commercial banks, resulting in 54 data points. Simple linear regression analysis, conducted using SPSS version 25, reveals that musharakah financing has a negative effect on profitability. The findings indicate that while musharakah financing is a significant Islamic banking product, it may not necessarily contribute positively to the profitability of these banks. Various factors, including the economic conditions during the study period, might have influenced these results. For instance, Indonesia faced an economic slowdown and high exchange rate fluctuations, which could have impacted the returns from musharakah financing. Additionally, the COVID-19 pandemic further strained economic activities, potentially affecting the banks' financial performance. This study's insights are crucial for Islamic commercial banks to re-evaluate their financing strategies and seek ways to enhance their ROE. Future research could expand the scope by including other Islamic financial products and extending the study period for more comprehensive results.
Etika Bisnis Islam: Dapat Direalisasikan atau Hanya Sebatas Teori ? Ulfah, Khalishah; Arsal, Muryani
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 2 No. 3 (2022): Article Research Volume 2 Issue 3, November 2022
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i3.1823

Abstract

Abstrak: Latar belakang: Etika bisnis Islam merupakan faktor fundamental yang mengatur mengenai moral dan tindakan yang sesuai dengan Al-Quran dan Hadis yang harus dilakukan dalam berbisnis. Penelitian ini bertujuan untuk mengetahui praktek etika bisnis Islam dalam aktivitas bisnis apakah dapat diterapkan atau hanya pada tataran teori saja Metode: Pendekatan yang digunakan dalam penelitian adalah kualitatif deskriptif, dan data dikumpulkan dengan menelusuri dokumen dan hasil penelitian terdahulu mengenai praktek dan implementasi etika bisnis Islam dalam kegiatan bisnis. Hasil: Hasil penelitian mendapati pada umumnya perilaku yang digunakan berbisnis belum sesuai dengan etika bisnis Islam, terlebih lagi sangat jauh dari perilaku yang dicontohkan oleh Rasulullah SAW dalam berbisnis. Kesimpulan: Etika bisnis Islam belum dapat diterapkan dalam praktek berbisnis, meskipun pelaku bisnis mengetahui dan faham tetapi orientasinya masih bertujuan untuk memperoleh keuntungan dengan menggunakan cara yang menyimpang dari etika bisnis Islam.
Transformasi Nilai dan Kinerja Keuangan melalui Partisipasi di Bursa Karbon Arsal, Muryani; Pelu, Abd Haris; Paradiba, Andi Putri Latifa; Amraini, Amraini
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8738

Abstract

Penelitian ini menganalisis dampak partisipasi perusahaan dalam Bursa Karbon Indonesia terhadap kinerja keuangan dan nilai perusahaan dengan pendekatan kuantitatif menggunakan analisis DuPont dan Tobin's Q. Hasil penelitian menunjukkan bahwa partisipasi dalam bursa karbon memberikan dampak positif terhadap nilai perusahaan meskipun diiringi tantangan dalam penyesuaian operasional. Hasil analisis mengindikasikan peningkatan dalam profitabilitas dan valuasi pasar setelah partisipasi. Namun, penelitian juga menemukan adanya tekanan pada struktur biaya perusahaan selama masa transisi. Studi ini memberikan kontribusi pada pemahaman tentang hubungan antara partisipasi bursa karbon dengan kinerja perusahaan di pasar emerging, khususnya dalam konteks transisi energi berkelanjutan.
Makna Amanah dan Akuntabilitas dalam Praktik Keuangan Bank Syariah Sarah Zettira Agam Darwis; Nur Ikhlasul Amal; Arsal, Muryani
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 4 No. 1 (2026): Februari : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v4i1.2068

Abstract

Islamic banks operate not only as financial intermediaries but also as institutions rooted in Islamic ethical values. Trust (amanah) and accountability represent core principles guiding financial management in Islamic banking. This study explores the meaning of amanah and accountability and examines how both principles are implemented in Islamic banking practices. Using a qualitative interpretive approach, data were gathered through in-depth interviews, participant observations, and systematic document analysis. The findings indicate that amanah is understood not merely as an individual moral obligation, but as an institutional principle embedded within organizational policies, corporate culture, and governance frameworks. Accountability is reflected through transparent financial reporting, effective internal audit systems, risk management procedures, and the supervisory role of the Sharia Supervisory Board. The integration of amanah and accountability enhances organizational integrity, strengthens stakeholder confidence, and improves decision-making processes. Ultimately, the study demonstrates that embedding these ethical principles contributes to public trust, regulatory compliance, and the long-term sustainability of Islamic banking institutions in increasingly competitive.
PENGARUH LITERASI KEUANGAN DAN PENGGUNAAN FINTECH TERHADAP PERILAKU KEUANGAN MAHASISWA DI UNIVERSITAS MUHAMMADIYAH MAKASSAR Warda, Widya; Arsal, Muryani; Nur Abdi, Muhammad
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.12784

Abstract

This study aims to analyze the influence of financial literacy and the use of financial technology (fintech) on students' financial behavior at Muhammadiyah University of Makassar. This research applies a quantitative approach with an explanatory causal design. The sample was selected using purposive sampling, involving 110 respondents who are active students and fintech users. Data were collected through questionnaires and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results show that: (1) financial literacy has a positive and significant effect on students' financial behavior; and (2) the use of fintech also has a positive and significant effect on students' financial behavior. These findings indicate that a higher level of financial understanding and appropriate use of fintech can improve students' ability to manage their finances in a more effective, planned and responsible manner.
Co-Authors A Ifayani Haanurat Abdul Khaliq Adinigrat, Andi Arifwangsa Amaliah , Nur Fitri Amaliah, Nur Fitri Amin, Amelia Rezki Septiani Amraini, Amraini Anwar, Sri Wahyuni Ardhana, Chindy Putri Arif Budiman Aristia, Tiara Arizah, Ainun Arman Arman Armeli, Rifka Resti Arni Arni arniati, arniati Asriadi, Andi Amran Asriani Hasan Atriani, Evi Awang, Siti Rahmah Ayudina, Rika Badollahi, Ismail Enggelita, Nur Febriyanti, Nasrah Haerunnisa, Rosyada Ilyas, Muh Ade Saputra Jafar, Raodah Fitlia Jihad, Nurul Jusriani, Jusriani Lestari , Nurwinda Lestari, Nurwinda Mahardhika, Mahardhika Mochammad Imron Awalludin Muchriana Muchran Muhammad Khaedar Sahib Muhammad Rusydi Muhammad Syaiful Muhe, Arniati Naidah, Naidah Nur Abdi, Muhammad Nur Ikhlasul Amal Nurhayati Nurhayati Nurulhidayah, Nurulhidayah Paradiba, Andi Putri Latifa Paramitha , Adhelia Pelu, Abd Haris Putra, A.Baso Kumala Qur'ani, Nini Rahayu, Rika Rahmadani, Ilmi Rahman, Muh Israq Ramadhan, Nur Fajri Rasyid, Rosidah reski aulia Romadhoni, Buyung Saleh, Nurfadilah Salisu, Bala Sarah Zettira Agam Darwis Sinarti, Sinarti Siti Aisyah Sri Wahyuni St. Arafah. H Sulaiman, Syarifuddin Sulvia, Sulvia Ulfah, Khalishah Warda, Widya Wiranti, Widya Zainal , Andi Maghfirah Zainal, Andi Maghfirah