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DETERMINANT OF TYPE FINANCING ON ISLAMIC COMMERCIAL BANK’S PROFITABILITY Hasyim, Fuad; Hidayat, Muhammad Fikri; Pangesti, Putri Ika
Indonesian Scientific Journal of Islamic Finance Vol 3 No 1 (2024): Indonesian Scientific Journal of Islamic Finance
Publisher : Faculty of Islamic Economics and Business, Sultan Aji Muhammad Idris State Islamic University of Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/inasjif.v3i1.9213

Abstract

The purpose of this study is to analyze the effect of murabahah, mudharabah, musyarakah, and ijarah financing on Return On Assets (ROA) in Islamic Commercial Banks for the period 2016–2020. The population in this research was all Islamic Commercial Banks registered with Otoritas Jasa Keuangan for the period 2016–2020. Purposive sampling was used to obtain samples from the 12 banks. The results of the research show that the murabahah and mudharabah financing variables had an effect on Return On Assets. Meanwhile, musyarakah and ijarah financing had no effect on Return On Assets.
ANALYSIS THE EFFECT OF AUDIT LAG, FINANCIAL DISTRESS, AND DEBT DEFAULT ON GOING CONCERN OPINION (STUDY IN MANUFACTURING COMPANIES LISTED IN IDX DURING THE PERIODS OF 2020-2022) Hidayat, Muhammad Fikri; Widianingsih, Rini
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.2.13971

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit lag, financial distress, dan debt default terhadap penerimaan opini going concern pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Menggunakan data sekunder yang diperoleh dari BEI atau website perusahaan, dengan jumlah populasi sebanyak 60 perusahaan dan periode penelitian dari tahun 2020-2022. Total data yang akan dianalisis sebanyak 180 data. Audit lag diukur dengan menghitung interval antara tanggal tutup buku perusahaan dengan publikasi laporan auditor independen, financial distress diukur dengan menggunakan Altman Z-Score dan debt default diukur dengan dummy 0 dan 1. Data diolah dengan menggunakan analisis regresi logistik. Analisis terdiri dari statistik deskriptif, uji kesesuaian model secara keseluruhan, uji kesesuaian model, uji koefisien determinasi, uji klasifikasi, dan uji wald. Hasil penelitian menemukan bahwa financial distress berpengaruh negatif signifikan terhadap penerimaan opini going concern, sedangkan audit lag dan debt default tidak berpengaruh terhadap penerimaan opini going concern.
How Do Local Governments Interpret International Norms on Sustainable Development in Circular Economy Practices? Baharuddin, Aswin; Muntazar, Muhammad Firdaus Al; Fadzila, Fara Fahira Dwi; Rahmatia, Rahmatia; Hidayat, Muhammad Fikri; Lubis, Adelita; Lubis, Mia Aulina
Glocal Society Journal Vol. 1 No. 1 (2024)
Publisher : Faculty of social and Political sciences, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31947/gs.v1i1.36469

Abstract

As a program that can support a healthy economy, CE has an essential role in changing the face of cities. CE is considered to have a close relationship with the SDGs, SDG 12 Responsible Consumption and Production. The application of CE in different cities also allows the emergence of various policy models, each of which seeks to answer the city's unique challenges. This research seeks to map the state-of-the-art of CE, SDG 12, and cities. The research method used for the mapping is a systematic literature review using Mendeley's website as a database. This research finds that CE and SDGs are correlated through the norms of sustainable development but that the relationship between CE and sustainable development is itself a tool-and-target relationship. In addition, through best practices from 6 cities that have implemented CE, three types of determinants can be identified that can drive the transition to CE, multi-actor symbiosis, restoration and preservation of public spaces, and internalization of CE cultural values. Makassar City has much potential through Sustainable Development-based policies such as "Five Star TPA" and "Lorong Garden".
Peran Job Satisfaction Sebagai Mediasi Pengaruh Internal (CSR) Internal Terhadap Happiness Management Karyawan Hidayat, Muhammad Fikri; Kristanto, Rudi Suryo
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v12i1.376

Abstract

The research on employees belonging to the millennial age group is an intriguing subject to delve into, as these individuals possess distinct attributes and traits. Employee satisfaction is of utmost importance to companies, and one way to ensure employee happiness is by providing internal Corporate Social Responsibility (CSR). In this regard, a study has been conducted to analyze the mediating role of job satisfaction on the relationship between internal CSR and happiness management, with respondents belonging to the millennial age group (17 to 40 years). The test results have revealed that internal CSR has a positive impact on happiness management, and job satisfaction also has a positive influence on the same. However, an interesting finding is that job satisfaction has a mediating role in the relationship between internal CSR and happiness management