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All Journal Jurnal Profiet Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomika Dan Bisnis Jeksyah
Liza, Citra
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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EVA as a Financial Performance Indicator: A Case Study of Two Islamic Rural Banks in Bengkulu Zahra, Naurah; Isnaini, Desi; Liza, Citra
Jeksyah: Islamic Economics Journal Vol. 5 No. 01 (2025): May 2025 Edition
Publisher : Fakultas Ekonomi dan Bisnis Islam _ IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/jeksyah.v5i01.2654

Abstract

This study analyzes the financial performance of BPRS Fadhilah and BPRS Maslahat Dana Syariah Nusantara in Bengkulu City using the Economic Value Added (EVA) method. EVA is selected as a performance indicator because it measures the economic value generated by a company after deducting the cost of capital, providing a clearer picture of value creation for investors and shareholders. This study employs a descriptive quantitative approach, using secondary data obtained from the official financial reports of each bank for the 2023 period. In Indonesia, Islamic banks are classified into three categories: Islamic commercial banks, Islamic business units, and Sharia Rural Credit Banks (BPRS). BPRS primarily focus on providing financing to micro and small enterprises, rather than offering standard payment services. The results show that BPRS Fadhilah recorded a negative EVA, indicating a failure to generate economic value for its investors. Conversely, BPRS Maslahat Dana Syariah Nusantara reported a positive EVA, demonstrating its ability to deliver added value and manage capital effectively. These findings highlight the importance of sound capital management and profitability in enhancing the financial performance of Islamic rural banks.
Penentu Kualitas Laporan Audit: Pentingnya Profesionalisme dan Bukti Audit Liza, Citra
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2101

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme terhadap kualitas laporan audit dan pengaruh bukti audit terhadap kualitas laporan audit. Penelitian ini dilakukan pada Badan PemeriksaKeuangan RI Perwakilan Wilayah Sumatera Barat. Jumlah sampel penelitian sebanyak 87 orang responden yang bekerja pada Badan Pemeriksa Keuangan RI Perwakilan Wilayah Sumatera Barat. Data penelitian berupa data kuisioner,yang dianalisis dengan menggunakan regresi berganda. Hasil penelitian membuktikan profesionalisme berpengaruh signifikan positif terhadap kualitas laporan audit, dan bukti audit berpengaruh signifikan positif terhadap kualitas laporan audit. Disarankan agar auditor tetap menjaga profesionalismenya selama penugasan audit dan mengumpulkan serta mengevaluasi bukti audit sebagai dasar dalam menyatakan pendapatnya sehingga menghasilkan laporan audit yang berkualitas.
FAKTOR YANG MEMPENGARUHI PEMAHAMAN KEPALASEKOLAH DAN PENGURUS BARANG MENGENAI PENATAUSAHAAN ASET TETAP DI LINGKUNGAN DINAS PENDIDIKAN KOTA PADANG Liza, Citra
Jurnal Profiet Vol 1 No 1 (2018): Jurnal Profiet Volume 1 No 1 2018
Publisher : STIE Perbankan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (63.568 KB)

Abstract

Penelitian ini bertujuan untuk mengukur pemahaman dan faktor yang mempengaruhi pemahaman Kepala Sekolah dan Pengurus Barang mengenai penatausahaan aset tetap di Lingkungan Dinas Pendidikan Kota Padang. Populasi dalam penelitian ini adalah seluruh Sekolah di Lingkungan Dinas Pendidikan Kota Padang dengan sasaran 42 SMP Negeri se-Kota Padang. Hasil pengujian secara statistik menunjukkan bahwa secara keseluruhan Kepala Sekolah dan Pengurus Barang telah memahami penatausahaan aset tetap menurut Permendagri Nomor 19 Tahun 2016, namun secara parsial pemahaman Kepala Sekolah masih di bawah rata-rata (Tidak Paham) sedangkan pemahaman Pengurus Barang di atas rata-rata (Paham).
PENGARUH PENDAPATAN MARGIN MURABAHAH DAN PENDAPATAN IJARAH TERHADAP LABA BERSIH PADA BANK MUAMALAT INDONESIA PERIODE 2018-2022 Susantri, Saktia Hestu; Idwal, Idwal; Liza, Citra
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12877

Abstract

The purpose of this study is to determine whether there is a partial and simultaneous effect of Murabahah margin income and Ijarah income on net profit at Bank Muamalat Indonesia for the 2018-2022 period. To test this, researchers used descriptive quantitative methods with secondary data collection techniques in the form of Bank Muamalat Indonesia's annual financial statements for 2018-2022. The data analysis technique used is multiple regression using the SPSS program. From the results of research and discussion, it was found that Murabahah margin income and Ijarah income had no influence on net profit either partially or simultaneously.
Co-Authors Idwal, Idwal Isnaini, Desi Susantri, Saktia Hestu Zahra, Naurah