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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[Islamic Corporate Governance, Islamic Social Reporting dan Maqashid Syariah Pada Bank Syariah di Indonesia ]]>
<![CDATA[Marheni Heni]]>;
<![CDATA[Liya Emawati]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v8i1.4267
<![CDATA[This study aims to determine the effect of Islamic corporate governance, Islamic social reporting and Islamic maqashid on Islamic banks in Indonesia. The variable Islamic corporate governance is proxied by the Board of Directors, Board of Independent Commissioners, Institutional Ownership Audit Committee and Sharia Supervisory Board. The study was conducted on 11 Islamic banks in Indonesia using panel data from 2015-2019 using regression using a random effects model. The results found that only the ICG variables, namely the Independent Board of Commissioners and Institutional Ownership, had an effect on the performance of Islamic maqashid. Meanwhile, other ICG variables and ISR have no effect on sharia maqashid.]]>
<![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[Analisis Tingkat Pemahaman Mahasiswa Terhadap PSAK No.101 Laporan Keuangan Syariah (Studi Pada Mahasiswa Akuntansi Syariah IAIN Syaikh Abdurrahman Siddik Bangka Belitung) ]]>
<![CDATA[Dewi Galu Fitaloka]]>;
<![CDATA[Wulpiah Wulpiah]]>;
<![CDATA[Marheni Marheni]]>
<![CDATA[ JYRS: Jurnal Online Mahasiswa Program Studi Fakultas Syariah dan Ekonomi Islam Vol 3 No 1 (2022): Jurnal JYRS Juni 2022 ]]>
Publisher : <![CDATA[FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG ]]>
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DOI: 10.32923/jyrs.v3i1.2493
<![CDATA[Understanding is a student's ability to define things and comprehend can make sense of the things contained in both a theory and concepts learned. This study discusses the level of understanding of Islamic accounting study program students against PSAK No.101 Islamic Financial Report at IAIN Syaikh Abdurrahman Siddik Bangka Belitung. This problem is viewed from active students of the Islamic Accounting Study Program for the 2018-2019 batch. The data analysis used research is descriptive quantitative with the aim of revealing the state or characteristics of the sample data for the research variables. The primary data source is by distributing questionnaire through Google Form consists of 20 questions. The sample’s 96 active students of the Islamic Accounting Study Program for the 2018-2019 school year. This study used a purposive sampling technique because the sample was only a course the Islamic Financial Accounting Course. The data processing is Microsoft Excel and IBM SPSS version 26 software with index and interval tests and converts them into scores based on the Student Understanding Index assessment standards. The results showed that the overall average value of the test index conducted by Islamic Accounting students was 49,96% of students in the "Less Understand" category or the overall average value of the test intervals conducted by Islamic Accounting students was 2.50 students in the "Low" category understanding PSAK No. 101 Islamic Financial Report.]]>
<![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[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.]]>
<![CDATA[FAKTOR-FAKTOR PEMILIHAN PERBANKAN SYARIAH DAN KONVENSIONAL BERBASIS FLOATING MARKET DI PANGKAL PINANG BANGKA BELITUNG ]]>
<![CDATA[Marheni Marheni]]>
<![CDATA[ Sustainable Vol. 1 No. 1 (2018): Sustainable ]]>
Publisher : <![CDATA[Lembaga Penjaminan Mutu, IAIN Syaikh Abdurrahman Siddik Bangka Belitung ]]>
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DOI: 10.32923/kjmp.v1i1.905
<![CDATA[This aims of study were to describe the characteristics of customers based on the floating market; find out the factors that influence the customer's decision in choosing a Shariah bank based on personal and social nature in Pangkal Pinang Bangka Belitung. This type of research was explanatary research. The population and sample were 100 respondents in the Pangkalpinang region. Methods of data analysis tools used logistic regression analysis tools. The test results showed that every gender difference did not affect the decision to choose a sharia bank and conventional bank. The age factor influences the decision to choose a sharia bank and conventional bank. Job status did not affect the decision to choose a Shariah bank and a conventional bank. Personal characteristics had a negative and significant effect on the decision to choose a sharia bank and conventional bank. Social system variables did not affect the decision to choose a sharia bank and a conventional bank.]]>
<![CDATA[Penilaian Mutu Perguruan Tinggi Dengan Perspektif Balance Scorecard di IAIN Syaikh Abdurahman Siddik Bangka Belitung ]]>
<![CDATA[Marheni Marheni]]>
<![CDATA[ Sustainable Vol. 2 No. 2 (2019): Sustainable ]]>
Publisher : <![CDATA[Lembaga Penjaminan Mutu, IAIN Syaikh Abdurrahman Siddik Bangka Belitung ]]>
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DOI: 10.32923/kjmp.v2i2.990
<![CDATA[The purpose of this study is to assess the quality of tertiary institutions from four perspectives, namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective for IAIN Sheikh Abdurahman Siddik Bangka Belitung. Based on the discussion and analysis of the data it can be concluded that 1) based on a financial perspective shows that the growth of assets and leverage shows that there is a tendency for growth; 2) Based on the measurement of the Growth and Learning perspective (Learning and Growth) explained that workers, lecturers and employees have felt the management system at the university is good; 3) Based on the measurement of the Internal Business (Internal Business Process), universities make efforts to improve the quality of students; 4) Based on the perspective of the customer (Customer) the results show that students feel the service provided is good. ABSTRAK Tujuan penelitian ini adalah menilai mutu perguruan tinggi dilihat dari empat perspektif yaitu perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, perspektif pembelajaran dan pertumbuhan bagi IAIN Syaikh Abdurahman Siddik Bangka Belitung. Berdasarkan pembahasan dan analisis data disimpulkan bahwa 1) berdasarkan perspektif keuangan menunjukkan bahwa pertumbuhan aset dan leverage menunjukkan adanya perkembangan yang cenderung meningkat; 2) Berdasarkan pengukuran perspektif Pertumbuhan dan Pembelajaran (Learning and Growth) dijelaskan bahwa pekerja, dosen dan karyawan sudah merasakan sistem pengelolaan di universitas sudah baik; 3) Berdasarkan pengukuran Bisnis Internal (Internal Bussiness Process), perguruan tinggi melakukan upaya untuk meningkatkan mutu mahasiwa; 4) Berdasarkan perspektif Pelanggan (Customer) berupa hasilnya menunjukkan bahwa mahasiswa merasakan pelayanan yang diberikan baik.]]>
<![CDATA[Studi Literature: Pengembangan Media Pembelajaran Akuntansi berbasis Multimedia Interaktif pada Perguruan Tinggi ]]>
<![CDATA[Marheni Marheni]]>;
<![CDATA[Kusnadi Kusnadi]]>
<![CDATA[ Sustainable Vol. 5 No. 1 (2022): Sustainable ]]>
Publisher : <![CDATA[Lembaga Penjaminan Mutu, IAIN Syaikh Abdurrahman Siddik Bangka Belitung ]]>
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DOI: 10.32923/kjmp.v5i1.2249
<![CDATA[Pembelajaran merupakan proses transfer ilmu yang dilakukan oleh pendidik kepada pembelajar. Proses pembelajaran merupakan perubahan dari tidak tahu menjadi tahu, dari tidak mengerti menjadi mengerti akan beberapa hal. Baru-baru ini, pembelajaran dilakukan secara daring untuk meminimalisir dari penyebaran virus Covid-19. pembelajaran daring dapat menimbulkan tingkat kebosanan yang bisa dialami oleh mahasiswa di berbagai perguruan tinggi negeri. Selain itu, mahasiswa juga menganggap pembelajaran yang dilakukan dengan menggunakan aplikasi pembelajaran seperti Zoom, Google Meeting dan sebagainya terlalu monoton, karena sebagian mahasiswa kurang aktif dalam mengikuti pembelajaran. Disisi lain mahasiswa lebih banyak mendengarkan penjelasan dari dosen saja. Pembelajaran yang dilakukan seperti itu, tidaklah cukup efektif diterapkan dalam meningkatkan kemampuan kognitif mahasiswa. Dari permasalahan tersebut, penulis tertarik untuk memakai media pembelajaran berbasis multimedia interaktif untuk memfasilitasi siswa saat pembelajaran. Media pembelajaran tersebut tidak hanya digunakan pada saat pembelajaran daring, namun bisa digunakan pada saat pembelajaran offline. Media merupakan alat yang dipakai oleh dosen untuk menyampaikan pesan kepada mahasiswa. Pesan yang dimaksudkan tersebut adalah materi mata kuliah Tujuan dari penulisan jurnal ini adalah untuk menganalisis terkait penggunaan media pembelajaran berbasis multimedia interaktif pada mata kuliah akuntansi di perguruan tinggi. Penelitian kualitatif adalah jenis penelitian yang diguanakan dalam penelitian ini. Metode penelitian yang diguanakan dalam jurnal ini adalah menggunakan studi literatur. Studi literatur yang digunakan adalah menganalisis terkait beberapa buku, beberapa jurnal, beberapa artikel, dan beberapa sumber relevan dari penelitian yang relevan. Kesimpulan dari penelitian ini adalah penggunaan media pembelajaran berbasis multimedia interaktif efektif dalam memfasilitasi siswa dalam pembelajaran, khususnya pada mata kuliah akuntansi.]]>
