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All Journal Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) International Conference on Islamic Economic
Purnama Sari, Yesa Tiara
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Economics, Econometrics & Finance

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PENGARUH PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL Sakinah, Gina; Purnama Sari, Yesa Tiara
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23390

Abstract

In the business world, competition encourages organizations to increase profitability and value per organization. This is done so that businesses can partner with specialized businesses. The data in this article is secondary data taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange, and is supported by literature research and documentation. Based on the results of the study, it can be concluded that partially sales growth does not have a significant effect on the capital structure. Liquidity has no significant effect on the capital structure. Simultaneously, sales and liquidity growth had no effect on the capital structure with a contribution of 35.6% while 64.4% was influenced by other variables that were not studied.
PENGARUH PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL Sakinah, Gina; Purnama Sari, Yesa Tiara
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23390

Abstract

In the business world, competition encourages organizations to increase profitability and value per organization. This is done so that businesses can partner with specialized businesses. The data in this article is secondary data taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange, and is supported by literature research and documentation. Based on the results of the study, it can be concluded that partially sales growth does not have a significant effect on the capital structure. Liquidity has no significant effect on the capital structure. Simultaneously, sales and liquidity growth had no effect on the capital structure with a contribution of 35.6% while 64.4% was influenced by other variables that were not studied.
Philanthropic Practices and Zakat Distribution Mechanisms for Equal Rufaida, Alfi Maulissa; Purnama Sari, Yesa Tiara; Agustina, Ruswanda; Utami, Anida Aulia
International Conference on Islamic Economic (ICIE) Vol. 3 No. 1 (2024): April
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58223/icie.v3i1.345

Abstract

This article aims to analyze Philanthropic Practices and Zakat Distribution Mechanisms: Evaluation of Efficiency, Equity and Transparency in Social Fund Management. The method used is a qualitative method.In this article, the data source obtained is a written source related to Philanthropic Practices and Zakat Distribution Mechanisms: Evaluation of Efficiency, Equity and Transparency in Social Fund Management. The type of data used in this article is qualitative data.Data collection in the article uses literature study techniques by collecting books and journals related to Philanthropic Practices and Zakat Distribution Mechanisms: Evaluation of Efficiency, Equity and Transparency in Social Fund ManagementData analysis in this article uses narrative techniques.Philanthropic Practices and Zakat Distribution Mechanisms: Transparency in the Management of Social Funds based on research that has been conducted that the practice of Islamic Philanthropy is manifested in the practice of generosity through (ZISWAF) zakat, infaq, alms and waqf, as well as in the distribution of philanthropy the policy has been established by LAZISMU that There are several categories that are prioritized, including needy, needy, and fisabilillah.There are two approaches to distributing zakat funds, namely the partial approach, where the funds are given directly to the needy and needy for urgent needs.A structural approach that emphasizes the allocation of zakat funds by providing funds periodically to alleviate economic poverty.This requires strong governance mechanisms and a high level of accountability. Financial reporting is transparent and carries out regular audits of zakat institutions to ensure proper use of zakat funds.
Co-Authors Agustina, Ruswanda Rufaida, Alfi Maulissa Sakinah, Gina Utami, Anida Aulia