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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Ilmiah Akuntansi Kesatuan
Jefriyanto Jefriyanto
STIE Mahaputra Riau
Economics, Econometrics & Finance Social Sciences

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Tingkat Pemahaman dan Minat Pengurus Dewan Kemakmuran Masjid Terhadap Financial Technology (Fintech) Syariah Jefriyanto Jefriyanto; Didik Riyanto
Jurnal Ilmiah Ekonomi Islam Vol 7, No 1 (2021): JIEI : Vol. 7, No. 1, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (10.945 KB) | DOI: 10.29040/jiei.v7i1.1857

Abstract

This study aims to examine the level of understanding and interest in the management of the Mosque Prosperity Council towards sharia fintech. This type of research built by the author is a quantitative descriptive study by conducting surveys. The population in this study is the Mosque Prosperity Council in Jakarta and its surroundings. The sample are the administrators of the Mosque Prosperity Council. The sampling technique used was random sampling, the sample used was 42 respondents. The results showed that the respondents had a good understanding and a high enough interest in fintech. However, for sharia fintech, respondents have less understanding and knowledge, even though they have a high enough interest for using sharia fintech in the mosque environment.
Pengaruh Rasio Keuangan Terhadap Harga Saham Syariah Dengan Earning Per Share Sebagai Variabel Moderating Muhammad Yusuf; Jefriyanto Jefriyanto
Jurnal Ilmiah Ekonomi Islam Vol 7, No 2 (2021): JIEI : Vol. 7, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.043 KB) | DOI: 10.29040/jiei.v7i2.2314

Abstract

This research is using secondary data obtained from the official website of IDX and Investing. Total population in this study are all JII members companies from 2016-2018 and the number of samples in this study are 18 companies that are members of the Indonesia Stock Exchange, especially in the Jakarta Islamic Index from 2016-2018. Data analysis techniques used in this study are the classic assumption test and the Moderated Regression Analysis (MRA) analysis test or commonly called the interaction test. Based on the results of the research conducted obtained the results of variables that have partial significant effect are DER, DPR, ROA, PBV while other variables such as PER, CR, NPM and DYR has no effect on sharia stock prices. Then for the moderation variable (Earning Per Share) proved able to moderate each independent variable and this moderating variable can strengthen the relationship between the independent variable (X) to the dependent (Y).
Faktor-faktor yang Mempengaruhi Keputusan Merevaluasi Aset Tetap Jefriyanto Jefriyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.569

Abstract

This study aims to determine the effect of leverage, liquidity, fixed asset intensity, and size of the company against the decision to revaluate fixed assets. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2012 until 2016 as many as 550 units of analysis and the sample is collected by using purposive sampling technique which the samples were chosen selectively. By using logistic regression, the result of this research is fixed asset intensity and firm size have positive effect to revaluation decision. Liquidity and leverage have no effect on the decision to revalue fixed assets. The conclusions of this study are companies that have high fixed assets and companies with a large percentage of sales are more likely to revalue fixed assets.
Faktor-faktor yang Mempengaruhi Kebijakan Hutang Masril Masril; Jefriyanto Jefriyanto; Yusridawati Yusridawati
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.901

Abstract

This study aims to analyze the effect of company growth, asset structure, and liquidity on the company's debt policy. The population in this study are all food and beverage companies that are consistently listed on the IDX during the period 2017 – 2019. The sample was selected by purposive sampling with a total of 18 companies. This study uses secondary data in the form of annual financial report data and company annual reports for 3 years (2017-2019). The analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of the study show that liquidity has a significant dan negative effect on the company's debt policy. Simultaneously company's growth, asset structure, and liquidity have a significant effect on the company's debt policy.
Perbandingan Return on Asset, Return on Equity, Gross Profit Margin, Operating Profit Margin, dan Net Profit Margin Sebelum dan Semasa COVID-19 Pada PT Matahari Department Store, Tbk Jefriyanto Jefriyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.464

Abstract

This study aims to determine the impact of covid-19 on profitability at PT. Matahari Department Store, Tbk. Profitability is the ratio used to measure the level of profit obtained from sales and investment. Profitability concerns are Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) and Net Profit Margin (NPM). The data is secondary data which includes financial reports for 2019 and 2020. The analysis tools is the profitability ratio and for analyzing the data, this study uses a descriptive method. The results of this study indicate that ROA, ROE, GPM, OPM and NPM have decreased between 2019 and 2020. This is because companies no longer have any profits in 2020. This decrease is due to the covid-19 outbreak which has caused national and international economies issues, including PT. Matahari Department Store, Tbk.
Faktor-faktor yang Mempengaruhi Keputusan Merevaluasi Aset Tetap Jefriyanto Jefriyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.569

Abstract

This study aims to determine the effect of leverage, liquidity, fixed asset intensity, and size of the company against the decision to revaluate fixed assets. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2012 until 2016 as many as 550 units of analysis and the sample is collected by using purposive sampling technique which the samples were chosen selectively. By using logistic regression, the result of this research is fixed asset intensity and firm size have positive effect to revaluation decision. Liquidity and leverage have no effect on the decision to revalue fixed assets. The conclusions of this study are companies that have high fixed assets and companies with a large percentage of sales are more likely to revalue fixed assets.
Faktor-faktor yang Mempengaruhi Kebijakan Hutang Masril Masril; Jefriyanto Jefriyanto; Yusridawati Yusridawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.901

Abstract

This study aims to analyze the effect of company growth, asset structure, and liquidity on the company's debt policy. The population in this study are all food and beverage companies that are consistently listed on the IDX during the period 2017 – 2019. The sample was selected by purposive sampling with a total of 18 companies. This study uses secondary data in the form of annual financial report data and company annual reports for 3 years (2017-2019). The analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of the study show that liquidity has a significant dan negative effect on the company's debt policy. Simultaneously company's growth, asset structure, and liquidity have a significant effect on the company's debt policy.
Co-Authors Didik Riyanto MASRIL, MASRIL Muhammad Yusuf Yusridawati Yusridawati