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Journal : Journal of Principles Management and Bussines

Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Akuisisi Yang Listing di Indeks Saham Syariah (ISSI) Ningsih, Setia; Rahman, Supandi
Journal of Principles Management and Business Vol. 1 No. 01 (2022): Journal of Principles Management and Bussines
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v1i01.54

Abstract

This study aims to determine the differences in the company's financial performance between before and after the acquisition of companies listed in ISSI which are proxied by financial ratios Current Ratio (CR), Net Profit Margin (NPM), Total Assets Turnover (TATO), Debt to Equity Ratio. (DER), Return On Assets (ROA), Return On Equity (ROE), Earnings Per share (EPS). The research period used is 2016-2020. The population in this study includes all companies registered with ISSI that carried out acquisition activities in 2018 totaling 74 companies. The sample selection technique used the Purposie Sampling method and obtained 7 companies. Data analysis methods used in this research include normality test, and paired sample t-test. The normality test is used to see whether the data is normally distributed or not, if the data is normally distributed then the paired sample t-test is used, but if the data is not normally distributed, the Wilcoxon signed ranks test is used. The data analysis method used in this study is the Paired sample t-test.The results of this study indicate that all research variables are Current Ratio (CR), Net Profit Margin (NPM), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), Return On Assets (ROA), Return On Equity (ROE). ), Earnings Per share (EPS) did not experience a significant change after the acquisition.
DIGITALISASI FILANTROPI ISLAM: STUDI PENGGUNAAN QRIS DALAM PENGUMPULAN DANA ZAKAT INFAK SEDEKAH (ZIS) DI MASJID-MASJID DI KOTA GORONTALO Rahman, Supandi; Lasena, Rahmawati
Journal of Principles Management and Business Vol. 3 No. 02 (2024): October 2024
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v3i02.181

Abstract

This study explores the implementation of QRIS (Quick Response Indonesian Standard) as an innovative solution to enhance the collection of Zakat, Infaq, and Sedekah (ZIS) funds in mosques across Gorontalo City. Employing a qualitative descriptive method, the research gathers data through interviews, observations, and documentation, utilizing both primary and secondary sources. The analysis follows the Miles and Huberman model, encompassing data collection, reduction, presentation, and conclusion/verification. The findings reveal that the adoption of the QRIS digital payment system reflects an effort by mosque management to embrace technological advancements and improve the efficiency of ZIS collection. Among the five mosques studied, two have demonstrated effective implementation, while the other three face challenges that hinder optimization. The convenience of cashless donations through smartphones has primarily attracted younger generations, highlighting the potential for increased engagement in digital giving. However, significant challenges remain, including limited public awareness and technical obstacles such as network instability. Addressing these issues through targeted outreach and improved infrastructure could further optimize the role of QRIS in modernizing the financial management of mosques and strengthening community participation in ZIS contributions.