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All Journal EL-MUHASABA Journal of Economics and Business Letters Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah International Journal of Humanities Education and Social Sciences International Journal of Economic Research and Financial Accounting Analisa: Jurnal Manajemen dan Akuntansi
Dyatri Utami Arina Absari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN DAN RISIKO SISTEMATIS TERHADAP RETURN SAHAM Arina Absari, Dyatri Utami; Sudarma, Made; Chandrarin, Grahita
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.059 KB) | DOI: 10.18860/em.v3i2.2338

Abstract

This research aim to know influance of fundamental factors as financial ratio with proxy liquidity, asset size, debt equity ratio (DER), return on equity (ROE), earnings per share (EPS), price earnings ratio (PER) and systematic risk to the rate of return in Indonesian Stock Exchange. Manufacturing company as sample the taken amount to 54 emiten the listed in Indonesia Stock Exchange with period of research between of 2008 up to year of 2011. Analysis method the used is multiple linear regression. Analysis results indicate that from some element fundamental factor be like  liquidity, asset size, debt equity ratio (DER), return on equity (ROE), earnings per share (EPS), price earnings ratio (PER) and systematic risk simultanly there are the influence significant to the profitability represented by rate of return. Partially show only earnings per share (EPS) and systematic risk with explained by variation the expressed in adjusted R2 equal to 7,8 % is while the rest equal to 92,2 % influenced by other variable which is not explained by this research model. Where as other variable not influence with models is liquidity, asset size, debt equity ratio (DER), return on equity (ROE) and price earnings ratio (PER). Research result pursuant to hypothesis test indicate that between some element fundamental factors is most dominant influence the rate of return at the manufacturing company of listed in Indonesia Stock Exchange is systematic risk.  
The Effect of Financial Performance on share prices with Earnings Per Share as a Moderation Variable Dyatri Utami Arina Absari
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 4 (2022): IJHESS-FEBRUARY 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.225 KB) | DOI: 10.55227/ijhess.v1i4.105

Abstract

This research was aimed to examine the effect of proxied financial performance on stock price by using Earning Per Share as its moderating variable. This research was to used historical data in predicting future stock prices using Financial Performance. The purpose of this study was to determine the effect of financial performance on stock price by using Earning Per Share as a moderating variable. For research sample was using the company listing on the Indonesia Stock Exchange for a period 2017-2019, to obtain a sample of 45 companies for the 3 period (2017-2019). Analysis of the data was used a simple regression analysis. Value, other variables that had no effect on stock price were liquidity, asset size, debt equity ratio (DER), return on equity (ROE). The company's financial performance that effects the stock price is Earning Per Share as a Moderating Variable's.
Tinjauan Ekonomi Islam terhadap Pelaksanaan Panjer dalam Sewa-Menyewa Tanah Dyatri Utami Arina Absari
Jihbiz : Jurnal Ekonomi, Keuangan dan Perbankan Syariah Vol 4 No 2 (2020)
Publisher : Universitas Islam Raden Rahmat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.092 KB) | DOI: 10.33379/jihbiz.v4i2.863

Abstract

Penelitian ini bertujuan untuk mengetahui lebih jelas tinjauan hukum ekonomi Islam dalam pelaksanaan panjer dalam sewa-menyewa tanah. Penelitian dengan pendekatan kualitatif, prosedur penelitian yang menghasilkan data deskriptif berupa kata-kata tertulis dan lisan dari orang-orang dan perilaku yang dapat di amati. terdapat tiga temuan penelitian. Pertama, pelaksanaan sewa-menyewa tanah, akad sewa menyewa dilakukan berdasarkan kerelaan tanpa adanya paksaan dari para pihak. Kedua, ditinjau dari hukum Islam, sewa-menyewa tanah hukumnya sah karena sesuai dengan rukun dan syaratnya. Dan ketiga, perspektif dari hukum Islam dan adat kebiasaan yang ada dalam lingkungan tersebut dapat kita kaji bahwa selama tidak menyimpang dari hukum Islam maka transaksi yang dilakukan di daerah tersebut diperbolehkan. Rekomendasi akademis, penelitian terkait penerapan panjer terhadap sewa-menyewa akan memperkaya khazanah keilmuan keislaman dalam aplikasi ekonomi Islam. Dan bagi peneliti selanjutnya di harapkan menggunakan data yang lebih banyak lagi. Adapun rekomendasi praktisnya, Bagi pemilik perlu menjelaskan tentang ketentuan atau aturan dalam menyewa tanah dan Bagi calon penyewa harus menghormati ketentuan yang dimiliki oleh pemilik objek sewa yang disewakan.
Analysis Of The Application Of Food Cost Control With Cost Volume Profit Analysis To Optimize The Profit Of Ocean Garden Restaurant Dyatri Utami Arina Absari
International Journal of Economic Research and Financial Accounting Vol 1 No 3 (2023): IJERFA-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i3.36

Abstract

in order to obtain optimal profit by not neglecting the quality and quantity of the presented menus, (2) know the percentage of food cost compared to the selling price of best seller menu at Ocean Garden Restaurant, and (3) know the selling price of best seller menu at Ocean Garden Restaurant which had been adjusted to the actual food cost standard in order to optimize the profit by using CVP analysis. This research was a case study and was conducted at Ocean Garden Restaurant, Trunojoyo, Malang. The data were analyzed by describing food cost, food percentage, contribution margin, and selling price. Based on the research findings, it was found that the cause of the high food cost was the ineffective food cost control process and food production control and the increase of raw material price that always fluctuated and did not followed by the increase of the selling price. Based on the calculation on the average food cost and average contribution margin, it was found that Ocean Garden’s food cost had a higher value so it required further review and control by the restaurant management.
The Revealing Accounting For Waste Entrepreneurs Seen From Sharia Perspective Dyatri Utami Arina Absari
International Journal of Economic Research and Financial Accounting Vol 2 No 2 (2024): IJERFA JANUARY 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i2.58

Abstract

Garbage is a problem that must be faced by the public due to discharges of waste is generated from human activities unused (Yansen & Arnatha, 2012). Waste problem is to encourage the growth Of public awareness to participate take part in waste management (Utami & Indrasti, 2008). According to (Adnan, 1995: 47) side of science, accounting is actually a domain "muamalah" in Islamic studies. That is, given the ability of the human mind to develop it (Harahap, 2004). Shariah is thus selling goods rosok automatically be referred to as merchandise goods rosok is a rosok used items, but with the up to date and efficient pengelolahan rosok goods has had a good selling price without compromising the quality and quantity (Sholichudin 2009). This type of method that will be used in this study is aqualitative research study based phenomenology. Qualitative research is research that aims to understand the social reality, which is to see the world from what it is, not the world should be, which have open minded nature. Based on interviews with searchers and collect waste, it acquired the meaning of accounting is A recording of value responsibility, and a sense of divinity in the form of income and sustenance of Allah without gharar that bring a sense of inner satisfaction.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA KLINIK PRATAMA POLRES MALANG Absari, Dyatri Utami Arina
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 13 No 1 (2025): April 2025
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v13i1.585

Abstract

Kinerja karyawan menjadi landasan yang sesungguhnya bagi suatu perusahaan karena tanpa adanya kinerja maka tujuan yang dimiliki oleh Perusahaan tidak dapat tercapai. Penelitian ini bertujuan untuk mengetahui pengaruh system informasi akuntansi dan pengendalian internal terhadap kinerja karyawan pada Klinik Pratama Polres Malang. Penelitian ini dilakukan pada tempat pelayanan kesehatan Klinik Pratama Polres Malang. Metode penelitian dalam penelitian ini menggunakan metode data kuantitatif. Teknik sampling yang digunakan menggunakan metode sampling jenuh dengan menggunakan seluruh populasi menjadi sampel. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini adalah secara parsial sistem informasi akuntansi tidak berpengaruh terhadap kinerja karyawan dan pengendalian internal berpengaruh positif dan signifikan terhadap kinerja karyawan. Sedangkan hasil penelitian secara simultan menunjukkan bahwa sistem informasi akuntansi dan pengendalian internal secara bersama-sama berpengaruh terhadap kinerja karyawan
MENGUAK MAKNA SISTEM INFORMASI AKUNTANSI BAGI PONDOK PESANTREN MODERN AL-RIFAIE 2 DALAM BINGKAI METAFORA AMANAH Arina Absari, Dyatri Utami
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 12 No 2 (2024): Agustus 2024
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v12i2.609

Abstract

Boarding school is a non-formal educational institutions that promote religious knowledge. Boarding school as an educational institution can not be separated from the name of finance. Every finance in boarding school run by the very mandate of course, for every cottage has a system of financial or accounting information systems differ. System Information is a very important thing in an organization, including boarding schools, for this study aims to determine the standpoint of the caregiver, the foundation treasurer, and the treasurer boarding the meaning of accounting information system for schools. This research was conducted in Pondok Pesantren Modern Al-Rifaie 2. The results showed that the accounting information system for schools is a very important thing, a form of trust, the tools students, vital, assessment tool. Is needed and as encouragement to actually responsible for both the first leader to God. Thus obtained intact meaning that the accounting information system is spearheading the implementation of the mandate for the holders of finance at the school.
Ziyadah from an Islamic Perspective (Case study at BMT Al-Rifa’ie) Absari, Dyatri Utami Arina; Kholili, Isa
Journal of Economics and Business Letters Vol. 4 No. 2 (2024): April 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i2.314

Abstract

Islamic banking principles emerge primarily from the unequivocal prohibition of riba (usury) in the Quran. The Indonesian government has bolstered Islamic banking with legal frameworks, beginning with Law No. 7 of 1992, later replaced by Law No. 10 of 1998, providing a robust legal basis for its operations. The evolution of Islamic banking in Indonesia started with the establishment of Bank Muamalat Indonesia (BMI) on November 1, 1991, which catalyzed the rise of Islamic financial institutions such as Baitul Maal Wa Tamwil (BMT). Interest (riba) is forbidden in Islam due to the additional or ziyadah interest charged on loan transactions. BMT, operating as an Islamic financial institution, eschews interest in favor of profit-sharing systems. The Indonesian Ulema Council (MUI) has issued several fatwas related to ziyadah, including MUI Fatwa No. 1 of 2004. This research, conducted at BMT Al-Rifa’ie, adopts a qualitative approach with a historical hermeneutic analysis. Informants include seven individuals from management, customers, and the MUI. The study concludes that the ziyadah practices at BMT Al-Rifa’ie align with Islamic principles.
Co-Authors Grahita Chandrarin Kholili, Isa Made Sudarma