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All Journal Jurnal Sinergi Economic Journal of Emerging Markets Jurnal Siasat Bisnis Journal Competency of Business Unisia
Bachruddin Bachruddin
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Manajemen Laba pada Penawaran Perdana Saham di Bursa Efek Jakarta Riyanto Moelyo Utomo; Bachruddin Bachruddin
Sinergi: Kajian Bisnis dan Manajemen 2005: Edisi Khusus (Keuangan)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v0i0.936

Abstract

Penelitian ini menguji penerapan manajemen laba pada perusahaan yang mela¬kukan penawaran perdana, dengan tujuan untuk mengetahui kewenangan (discretionary) pi¬hak manajemen untuk mengatur tingkat keuntungan yang dilaporkan dalam laporan keua¬ngan. Dari hasil penghitungan, pengujian dan pembahasan secara keseluruhan, bukti yang ditemukan dalam penelitian ini mendukung adanya penerapan manajemen laba pada periode-periode pelaporan keuangan sebelum penawaran perdana saham. Hal ini menunjukkan bahwa pada periode-periode sebelum dan pada saat penawaran perdana saham, teridentifi¬kasi adanya penerapan manajemen dalam penyusunan laporan keuangan.Kata Kunci:    Manajemen Laba, Discretionary Accruals, Arus Kas, Laba Bersih, dan Pena¬waran Perdana
Investasi Jepang di ASEAN setelah apresiasi Yen Bachruddin Bachruddin
Economic Journal of Emerging Markets Volume 2, 1994
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ejem.v2i1.6564

Abstract

Apresiasi Yen yang dimulai dalam bulan September 1985 telah mendorong meningkatnya investasi luar negeri di Asia Pasifik, tidak hanya datang dari Jepang tetapi juga dari Negara-negara industri baru Asia, dari AS, dari Eropa dan dari negara-negara Asia lainnya. Apresiasi Yen telah merubah peta persaingan di wilayah Asia Pasifik dan bahkan Dunia.
Pengukuran Tingkat Efisiensi Bank Syariah dan Bank Konvensional di Indonesia dengan Formula David Cole’s Roe For Bank Bachruddin Bachruddin
Jurnal Siasat Bisnis Vol. 11 No. 1 (2006)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

This research was aimed to analyze the difference in the rate of efficiency between the group of Syariah Bank with the group of conventional Banks in Indonesia during 2003 and 2004. To analyze the rate of efficiency indicated by the Rate of Return (ROE), the research uses three factors namely Profit Margin (PM), Asset Utilization (AU) and Equity Multiplier (EM). The research was based on secondary data consisted of finan¬cial reports collected from the said two group of banks, comprising 4 Syariah Bank and 4 Conventional Banks, for the period of 2003 and 2004.The tools of analysis used in the research consisted of two methods. The first was variance test analy¬sis for the average of ROE between the two groups of banks. The second was regression analysis applied for each group of banks. In this model, the factors i.e. PM, AU and EM were estimated to influence the ROE.The result of the research showed that the ROE of Syariah Bank was significantly difference with the ROE of Conventional Banks. In this result the standard deviation of ROE of Syariah Banks was smaller than con¬ventional banks. Further, the result indicated that PM, AU and EM of Syariah Bank were significantly influenced to ROE. Meanwhile, the three factors were not significantly influenced to ROE of Conventional Banks.In order to get the better result in the next research of this topic, the number of samples should be greater and it is suggested to apply the other method of analysis like discriminate analysis. Further, the period of empirical study should be longer at least five years.Keywords: rate of efficiency, profit margin, asset utilization, equity multiplier, bank syariah
KARAKTERISTIK PASAR MODAL DAN INSTRUMEN KEUANGAN NON RIBA Bachruddin Bachruddin
Journal Competency of Business Vol 1 No 1 (2017): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.667 KB) | DOI: 10.47200/jcob.v1i1.642

Abstract

This working paper slated to introduce capital market characteristic terminological conventional view and Islam view. Besides is sighted too various prevalent financial instrument is commercialized at capital market and another finance market. Its appearance is Islamic stock price index at capital markets as New York (Dow Jones Islamic is Index), at Malaysia (islamic’s Boogy confluence Index), and at Jakarta (Islamic’s Jakarta Index) mark progressively financial institutional amends Islamic. Method that is used is studi empirical ala compare about capital market practice at state already goes forward notably at United States Of America and at state thet follow Islam economic system. A variety prevalent finance instrument is commercialized at capital market and Iainya’s finance market have gotten sharpness about criterion what is let or is prohibitted terminological islamic law in conection with lap elements and gharar, as issue of essential. But such still require more study because getting medley it financial instrument types thet ditransaksikan.
Keberadaan Obligasi Syari’ah di Indonesia: Peluang dan Tantangannya Bachruddin Bachruddin
Unisia Vol. 31 No. 70 (2008): Jurnal Unisia
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol31.iss70.art1

Abstract

The role of syari’ah obligation (sukuk) has been prospective, due to the fact that at presentpeople may own certificates of obligation without having to own huge amount of money.Nevertheless, investors must remain to be careful before deciding to invest in this area ofbusiness. This is due to the fact that apart from being new area, the issuance of sukuk isalso still dominated by the conventional issuers. Therefore, Moslems who want to investshould consider: the agreements between investors and the issuers of sukuk; the backgroundof the issuers of sukuk, whether they are feasible or not. This is important inrelation to the return that will be gained by investors, in order for them not to be trapped by“bodong” investment, appearing recently.Keywords: syari’ah obligation, careful, feasible, investment.
Co-Authors Riyanto Moelyo Utomo