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<![CDATA[ANALISIS PENGARUH TIME TO MATURITY, YIELD TO MATURITY, DAN COUPON, TERHADAP FAIR PRICE SUKUK PADA PASAR MODAL SYARIAH INDONESIA ]]>
<![CDATA[Liya Ermawati]]>;
<![CDATA[Marheni Marheni]]>;
<![CDATA[Yulistia Devi]]>;
<![CDATA[Diah Mukminatul Hasimi]]>;
<![CDATA[Citra Etika]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i1.4366
<![CDATA[Pasar modal dalam lingkup perekonomian di suatu negara sangat penting sebagai media investasi dan wadah penyediaan modal bagi perusahaan untuk meningkatkan aktivitas perdagangannya. Sukuk merupakan salah satu instrumen yang ada di Pasar Modal Syariah. Pasar modal syariah di Indonesia memiliki regulasi yang mengatur tentang Harga wajar (Fair Price) pada instrument Sukuk. Fair Price dijadikan sebagai acuan dalam penilaian harga pasar wajar serta penyajian Laporan Keuangan bagi Lembaga Keuangan serta manager investasi. IBPA menilai banyak masyarakat Indonesia atau pelaku obligasi di pasar sekunder, khususnya ritel belum memahami harga pasar obligasi. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan variabel time to maturity, yield to maturity, dan Coupon, terhadap Fair Price Sukuk Korporasi. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling. Jumlah sampel dalam penelitian ini yaitu 15 seri Sukuk selama periode 2018-2020. Data diperoleh dari website Otoritas Jasa Keuangan (OJK), PT.Bursa Efek Indonesia, PT.Penilai Harga Efek Indonesia, serta website PT.Pemeringkat Efek Indonesia. Metode analisis data yang digunakan adalah Analisis Regresi Linier Berganda dengan bantuan program computer Eviews-9. Hasil penelitian ini menunjukkan bahwa pengaruh variabel secara simultan berpengaruh signifikan terhadap Fair Price Sukuk Korporasi. Variabel coupon berpengaruh positif dan signifikan, time to maturity tidak berpengaruh positif dan signifikan, variabel yield to maturity berpengaruh negatif dan signifikan terhadap Fair Price Sukuk Korporasi.]]>
<![CDATA[EMPIRICAL STUDY OF INCOME MANAGEMENT BASED ON CASH FLOWS, AUDITOR QUALITY AND COMPANY VALUE IN INDONESIA ]]>
<![CDATA[Marheni Marheni]]>
<![CDATA[ Integrated Journal of Business and Economics (IJBE) Vol 5, No 2 (2021): Integrated Journal of Business and Economics ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Bangka Belitung ]]>
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DOI: 10.33019/ijbe.v5i2.359
<![CDATA[AbstractThis study aims were to determine the effect of cash flow-based earnings management on firm value as moderated by the variable Good Corporate Governance. This research is explanatory research. The research population is manufacturing companies on the Indonesia Stock Exchange in 2014-2015. Methods of data analysis using Moderating Regression Analysis (MRA). This study explains that cash flow-based earnings management has an effect on firm value. Auditor quality has a significant effect on firm value. Likewise, management ownership has no effect on firm value. Keywords: earnings management, cash flow, company value and Good Corporate Governance]]>
<![CDATA[TRANSFER PRICING MULTINATIONAL COMPANIES IN INDONESIA: THE ROLE OF GOOD CORPORATE GOVERNANCE (GCG), TUNNELING INCENTIVE AND LEVERAGE ]]>
<![CDATA[Marheni Marheni]]>;
<![CDATA[Yunita Maharani]]>;
<![CDATA[Liya Ermawati]]>
<![CDATA[ Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Bangka Belitung ]]>
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DOI: 10.33019/ijbe.v6i3.506
<![CDATA[The aims of study were 1) to analyze the effect of Good Corporate Governance (GCG) on transfer pricing; 2) Analyzing the effect of tunneling incentive on transfer pricing and 3) Analyzing the effect of leverage on transfer pricing. The research population were multinational companies in the manufacturing sector in Indonesia at 2010-2019. Methods of analysis used multiple regression analysis. The results showed that 1) GCG had a positive and significant effect on the company's transfer pricing. Hypothesis H1 which states that GCG had a positive effect on the company's transfer pricing is proven: 2) Tunneling Incentive (TI) had a positive and significant effect on the company's transfer pricing. Hypothesis H2 which states that Tunneling Incentive (TI) had a positive effect on the company's transfer pricing is proven; 3) Leverage had not positive and significant effect on the company's transfer pricing. Hypothesis H3 which states that leverage has a positive effect on the company's transfer pricing is not proven.]]>
<![CDATA[SOCIAL RESPONBILITY BANK SYARIAH DENGAN PENDEKATAN ISLAMIC SOCIAL REPORT DAN PENGARUHNYA TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN ]]>
<![CDATA[Marheni Marheni]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 1 No 1 (2020): Budgeting: Jurnal Akuntansi Syariah, Desember 2020 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
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<![CDATA[Responsibility disclosure and islamicity performance index on the profitability of sharia banks in the period 2015-2019, The samples used are Bank Muamalat, Bank Mandiri Syariah Bank, Mega Syariah, BRI syariah, BCA syariah and BNI syariah period 2015-2019, Analytical technique used in this research with multiple linear regression analysis. he result of analysis shows that Corporate Social Responsibility has no significant effect on profitability of syariah bank and on Islamicity Performance Index has significant influence on profitability of syariah bank]]>
<![CDATA[PENENTUAN STRATEGIC INITIATIVES DAN KEY PERFORMANCE BERDASAR LAG DAN LEAD PERSPECTIVE PENGUKURAN KINERJA BALANCE SCORECARD PADA BANK SYARIAH INDONESIA ]]>
<![CDATA[Marheni Marheni]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 2 No 1 (2021): Budgeting: Jurnal Akuntansi Syariah, Juni 2021 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
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<![CDATA[Tujuan penelitian ini adalah untuk menganalisis kinerja Bank Syariah Indonesia (BSI) ex BSM dengan perspektif Balanced Scorecard dan menentukan strategi keuangan dengan strategic initiatives dan key performance. Jenis penelitian ini menggunakan deskriptif kuantitatif. Penelitian ini menggunakan data keuangan tahun 2019-2020. Teknik analisis data menggunakan pengukuran keuangan dan non keuangan. Hasil penelitian menunjukkan bahwa kinerja Bank Syariah Indonesia (BSI) ex BSM berdasarkan kinerja keuangan memiliki kategori yang cukup baik. Berdasarkan perspektif proses bisnis internal serta pembelajaran dan pertumbuhan juga dikategorikan baik. Berdasarkan strategi initiatives dan key performance maka Bank Syariah Indonesia (BSI) ex BSM perlu menyesuaikan rancangan atau target anggaran biaya dan pendapatan yang dibutuhkan untuk mengukur tingkat penurunan atau kenaikan biaya operasional perusahaan. Kesimpulan penelitian ini diperoleh bahwa berdasarkan pendekatan Balanced Scorecard maka kinerja Bank Syariah Indonesia (BSI) ex BSM dikategorikan baik dengan meningkatkan pendapatan dan efisiensi biaya.]]>
<![CDATA[PERAN STANDAR AKUNTANSI KEUANGAN SYARIAH DALAM MENINGKATKAN KUALITAS PENYAJIAN LAPORAN KEUANGAN ]]>
<![CDATA[Marheni Marheni]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 3 No 1 (2022): Budgeting: Jurnal Akuntansi Syariah, Juni 2022 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
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DOI: 10.32923/bdg.v3i1.2739
<![CDATA[Islamic financial institutions, whether bank or non-bank, in the process of presenting financial statements must refer to Islamic financial accounting standards so that the resulting financial reports are of high quality. The purpose of this paper is to determine the role of Islamic financial accounting standards in improving the quality of financial statement presentation. The conclusion obtained from the discussion of this article is that every financial institution with sharia principles must understand sharia financial accounting standards. In order to present quality financial reports, Islamic financial institutions can be guided by PSAK sharia 101. With a good and correct understanding of PSAK sharia 101, the presentation of the company's financial statements will be structured, accountable, easy to understand, relevant, comparable and reliable]]>
<![CDATA[PENGELOLAAN SISTEM KEUANGAN DAERAH DENGAN ACTUAL USAGE DENGAN PELATIHAN OPERATOR SISTEM INFORMASI PADA PEMERINTAH PROPINSI BANGKA BELITUNG ]]>
<![CDATA[Marheni Marheni]]>;
<![CDATA[Imam Alfikri Pratama]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 3 No 2 (2022): Budgeting: Jurnal Akuntansi Syariah, Desember 2022 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
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DOI: 10.32923/bdg.v3i2.2845
<![CDATA[This study aims to examine and analyze the significant effect of personal information system technical skills, system user training on the adoption of actual usage services and SIMDA performance in the Bangka Belitung provincial government. This research was an explanatory research The population taken in this study were SIMDA operators (OPD Regional Apparatus Organizations) in the Bangka Belitung Provincial Government as many as 62 people. Data analysis technique using path analysis Based on the results of the study, it can be concluded that: 1) The ability of personal information system techniques has a significant effect on SIMDA performance. The better the personal technical ability, the better SIMDA's performance; 2) System user training has no effect on SIMDA performance. Less than optimal training does not improve SIMDA performance; 3) Personal information system technical capabilities for the Adoption of SIMDA Actual Usage services; 4) Increasing operator capabilities will increase the adoption of SIMDA Actual Usage services; 5) System user training has no effect on SIMDA performance. Less than optimal training does not increase the adoption of SIMDA Actual Usage services and 6) Adoption of SIMDA Actual Usage services has a significant effect on SIMDA performance. The better the adoption of the Actual Usage service, the better SIMDA performance.]]>
<![CDATA[Pengaruh Kinerja Keuangan Perusahaan Terhadap Harga Saham Syariah (Studi Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index (JII) Periode 2017 – 2021) ]]>
<![CDATA[Andi Fatma Wati]]>;
<![CDATA[Agus Triyono]]>;
<![CDATA[Marheni Marheni]]>
<![CDATA[ Budgeting: Jurnal Akuntansi Syariah Vol 4 No 1 (2023): Budgeting: Jurnal Akuntansi Syariah, Juni 2023 ]]>
Publisher : <![CDATA[PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
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DOI: 10.32923/bdg.v4i1.3552
<![CDATA[Menilai kinerja keuangan dimata para calon investor perlu mengetahui kinerja keuangan sehingga calon investor akan tertarik untuk membeli saham yang ditanamkan oleh perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added, dan Market Value Added terhadap Harga Saham Syariah pada perusahaan Manufaktur yang terdaftar di Jakarta Islamic Index Tahun 2017-2021. Dalam penelitian ini menggunakan jenis penelitian yang bersifat kuantitatif deskriptif dengan jenis data sekunder.]]>
<![CDATA[ANALISIS PENGARUH TIME TO MATURITY, YIELD TO MATURITY, DAN COUPON, TERHADAP FAIR PRICE SUKUK PADA PASAR MODAL SYARIAH INDONESIA ]]>
<![CDATA[Liya Ermawati]]>;
<![CDATA[Marheni Marheni]]>;
<![CDATA[Yulistia Devi]]>;
<![CDATA[Diah Mukminatul Hasimi]]>;
<![CDATA[Citra Etika]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i1.4366
<![CDATA[Pasar modal dalam lingkup perekonomian di suatu negara sangat penting sebagai media investasi dan wadah penyediaan modal bagi perusahaan untuk meningkatkan aktivitas perdagangannya. Sukuk merupakan salah satu instrumen yang ada di Pasar Modal Syariah. Pasar modal syariah di Indonesia memiliki regulasi yang mengatur tentang Harga wajar (Fair Price) pada instrument Sukuk. Fair Price dijadikan sebagai acuan dalam penilaian harga pasar wajar serta penyajian Laporan Keuangan bagi Lembaga Keuangan serta manager investasi. IBPA menilai banyak masyarakat Indonesia atau pelaku obligasi di pasar sekunder, khususnya ritel belum memahami harga pasar obligasi. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan variabel time to maturity, yield to maturity, dan Coupon, terhadap Fair Price Sukuk Korporasi. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling. Jumlah sampel dalam penelitian ini yaitu 15 seri Sukuk selama periode 2018-2020. Data diperoleh dari website Otoritas Jasa Keuangan (OJK), PT.Bursa Efek Indonesia, PT.Penilai Harga Efek Indonesia, serta website PT.Pemeringkat Efek Indonesia. Metode analisis data yang digunakan adalah Analisis Regresi Linier Berganda dengan bantuan program computer Eviews-9. Hasil penelitian ini menunjukkan bahwa pengaruh variabel secara simultan berpengaruh signifikan terhadap Fair Price Sukuk Korporasi. Variabel coupon berpengaruh positif dan signifikan, time to maturity tidak berpengaruh positif dan signifikan, variabel yield to maturity berpengaruh negatif dan signifikan terhadap Fair Price Sukuk Korporasi.]]>
<![CDATA[The literature review of Islamic performance measurement models at sharia banks in Indonesia ]]>
<![CDATA[Marheni Marheni]]>;
<![CDATA[Falikhatun Falikhatun]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol. 6 No. 1 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2024.6.1.19395
<![CDATA[Purpose - The purposive of study was to find out maqashid sharia performance measurement model in sharia banking.Method - This type of research was qualitative descriptive research using a systematic literature review approach with primary data sources coming from ISSN or E-ISSN journal literature. Systematic literature review or structured article review is the process of identifying, assessing and interpreting all available research evidence with the aim of comparison, outcomes and providing answers to research questions.Result - Maqashid sharia measurement model mostly used at Islamic banking finance is the Sharia Maqashid Index (SMI). Maqashid sharia has the meaning of a goal that has been determined by the sharia for the ultimate benefit of human. Implication - Innovation of a strategic model to see and measure banking performance, therefore conventional banks and Islamic banks have different systems.Originality - This research combines sharia social performance and sharia financial performance into a performance measurement model.]]>
