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IMPACT OF PANDEMIC COVID-19 AND ECONOMIC ACTIVITY ON AIR QUALITY IMPROVEMENT Mohammad Rofiuddin; Rosana Eri Puspita; Saiful Anwar; Arna Asna Annisa; Rifda Nabila; Desy Nur Pratiwi
Riset Ekonomi Pembangunan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v6i2.5192

Abstract

Pandemic covid-19 presents a policy of tightening the mobility of the population, which directly impacts the reduced mobility of transportation, private transportation, and public transportation. Economic activity also under pressure from the existence of pandemic covid-19, in which economic activity is a source of air pollution for a large part of the country. The purpose of the study to find out the impact of pandemic covid-19 and economic growth on air quality during the pandemic is in 2020. The research method uses a multiple regression approach with a sample count of 80 countries. The results showed that economic growth has no impact on improving air quality and does not prove the environmental Kuznets curve between development and air pollution. In contrast, the increase in cases of covid-19 has the effect of lowering air pollution in each country. This condition occurs because covid restricts the population to activities, which also affects the activities of the company to produce.
Pengaruh CAR, NPF, DER terhadap Pembiayaan Murabahah dengan DPK sebagai Variabel Moderating Agust Setiawan; Saiful Anwar
Al Maal: Journal of Islamic Economics and Banking Vol 3, No 2 (2022)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v3i2.5166

Abstract

This research is motivated by the development of murabahah financing which has increased during the Covid-19 pandemic. The purpose of this study was to determine the effect of CAR, NPF and DER on Murabahah Financing with TPF as a Moderating Variable. This research uses quantitative research using multiple linear regression analysis. The data used is secondary data, with the population of Islamic Commercial Banks in Indonesia in 2015-2020.The sampling technique used purposive sampling, and obtained a sample of 11 Islamic Commercial Banks that meet the criteria. The analytical tool used is Eviews 9. The results showed the results of the t test that CAR had a significant positive effect on Murabahah Financing, NPF and DER had no effect on Murabahah Financing.The results of the MRA test show that TPF is able to moderate the effect of CAR, NPF on Murabahah Financing, while TPF is not able to moderate the effect of DER on Murabahah Financing.
Impact of Coronavirus and Macroeconomic Indicators on Sharia Obligation with Simultaneous Model Anton Bawono; Mohammad Rofiuddin; Rifda Nabila; Saiful Anwar
Signifikan: Jurnal Ilmu Ekonomi Vol 10, No 2 (2021)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v10i2.21084

Abstract

This study examines the macroeconomic variables exchange rate and BI rate in collaboration with the Coronavirus Disease case against Sukuk. In addition, this study also examines the exchange rate influenced by the BI rate variable and the case of Coronavirus Disease. The data analysis method in this study uses a simultaneous equation model Two-Stage Least Square. This study found that the exchange rate affects the demand for Sukuk while the BI rate does not affect it. But what is surprising is that when the Coronavirus Disease 2019 case occurred, it did not affect the demand for Sukuk. This study also found that the exchange rate is influenced by the BI rate and the case of Coronavirus Disease. The contribution of this research is that when the government cannot intervene in the exchange rate, which can affect the demand for Sukuk, it can be done by intervening in the BI rate.JEL Classification: C30, G12, O10How to Cite:Bawono, A., Rofiuddin, M., Nabila, R., & Anwar, S. (2021). Impact of Coronavirus and Macroeconomic Indicators on Sharia Obligation with Simultaneous Model. Signifikan: Jurnal Ilmu Ekonomi, 10(1), 291-298. https://doi.org/10.15408/sjie.v10i2.21084.
PENGARUH FDR, DER, DAN CURRENT RATIO TERHADAP PROFITABILITY DENGAN NPF SEBAGAI VARIABEL MODERATING Lora Lorenza; Saiful Anwar
Jurnal Tabarru': Islamic Banking and Finance Vol. 4 No. 2 (2021): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2021.vol4(2).6853

Abstract

Penelitian ini bertujuan untuk memahami indikator yang dapat mempengaruhi profitabilitas ROA dalam bank umum syariah. Indikator yang digunakan pada penelitian ini ialah Financing To Deposit Ratio, Debt To Equity Ratio, dan Current Ratio dengan Non Performing Financing sebagai variabel moderating pada bank umum syariah di Indonesia periode 2015-2019. Total sampel pada penelitian ini yaitu sebanyak 11 bank umum syariah di Indonesia yang dipilih menggunakan metode Purposive Sampling. Penelitian ini menggunakan jenis penelitian data panel dan diuji menggunakan analisis regresi linear berganda. Hasil penelitian menunjukan bahwa secara simultan FDR, DER dan Current Ratio terdapat pengaruh secara signifikan terhadap ROA. Namun secara parsial FDR dan DER memiliki pengaruh negatif terhadap ROA, Current Ratio berpengaruh positif terhadap ROA. Berdasarkan uji MRA (Moderated Regression Analysis), NPF dapat memperkuat pengaruh FDR terhadap ROA, namun NPF tidak dapat memoderasi DER terhadap ROA, Sedangkan NPF dapat melemahkan Current Ratio terhadap ROA.
Pengaruh Pendapatan Asli Daerah, Dana Bagi Hasil, dan Jumlah Penduduk Terhadap Belanja Daerah di Provinsi Jawa Timur Laela Nurul Safa'ah; Evi Rahmawati; Arneta Ardelia Novem; Fatkhul Kholifatul Azizah; Saiful Anwar
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 1 No. 4 (2021): Agustus 2021
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test and analyze the effect of regional original income, profit sharing funds, and population of regional expenditure. This research was conducted in 6 districts/cities in East Java Province. The type of research is to use secondary data originating from the central PPID site in the form of a budget realization report. The data analysis technique used in this study uses a quantitative approach through EVISS 9 software with multiple linear regression analysis methods. The results of this study indicate that the regional revenue variables and the variable number of population has a positive and insignificant effect. Whereas for variables of fund sharing funds have a significant positive effect. From the research that has been done, it is hoped that the local government, especially the Regency/City of East Java Province can explore the potential as a source of Regional Original Revenue and maximize its budget for development and support community welfare.
Pengaruh Intellectual Capital, Tax Avoidance dan Leverage Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening Nihayatul Qurrotulaini; Saiful Anwar
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Vol 3 No 5 (2021): JIMMBA
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v3i5.925

Abstract

Intellectual capital, tax avoidance and leverage toward the company value with profitability as the variable of Intervening. This research uses quantitative research method with the use of doubled linear regrecy analysis and route analysis as a method of data analysis. This research uses secondary data of data panel on manufacture food and beverages company during period of 2014-2019. The method of sample taking used is purposive sampling. The sample in this research is 10 companies. The result of research shows that partially, the independent variable does not affect on dependent variable with coeficient value bigger than significancy level. Meanwhile, for the variable of Intervening, the value of the Counted-T from Intellectual Capital and Tax Avoidance variables shows bigger number than the Table-T. Thus occured an indirect relation between intellectual capital dan tax avoidance variables towards company value.
Pengaruh Profitabilitas Terhadap Harga Saham Pada Jakarta Islamic Index: Struktur Modal Sebagai Variabel Intervening Ahmad Ulil Albab Al Umar; Yusvita Nena Arinta; Saiful Anwar; Anava Salsa Nur Savitri; Muhammad Ali Faisal
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (704.842 KB) | DOI: 10.25273/inventory.v4i1.6297

Abstract

This study aims to analyze the profitability and capital structure of stock prices. The direct effect of profitability illustrated by ROA, ROE, NPM and EPS, and the capital structure proxied by DER on stock prices and the indirect effect of ROA, ROE, NPM, and EPS on stock prices through the Jakarta Islamic Index (JII) capital structure . The population in this study were 30 companies in the Jakarta Islamic Index (JII) for the 2015-2018 period. The results of this study found that ROA and NPM have a negative effect on stock prices. But NPM has a significant effect while ROA is not significant. ROE and EPS are both positive and significant effect on stock prices. The capital structure does not mediate the ROA and NPM variables but mediate the ROE and EPS variables on stock pricesKeyword : Profitability, Capital Structure, Stock Price
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, DANA BAGI HASIL, JUMLAH PENDUDUK TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Resti Januarti; Susi Wulandari; Silva Prasasti; Ferdi Yanto; Saiful Anwar
JURNAL CAFETARIA Vol 3 No 1 (2022): JURNAL CAFETARIA
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v3i1.490

Abstract

The purpose of this study was to examine the effect of local revenue, revenue-sharing, and population on district/municipal expenditures in Central Java Province. The samples used were 8 districts/cities which were selected by purposive sampling. The data used is secondary data obtained from BPK and BPS. The analytical method used is multiple linear regression. The results of the study partially show that the regional original income variable has a significant effect on regional expenditure. Then the profit-sharing variable has no significant effect on regional expenditure. Finally, the population has a significant effect on regional expenditure. It is hoped that this research can be a reference for local governments to utilize existing resources, as well as optimize local revenue and revenue-sharing funds, so as to improve community welfare.
Faktor-Faktor yang Mempengaruhi Fraud Pemerintah Daerah: Peran Intervening Perilaku Tidak Etis Dewi Septiningsih; Saiful Anwar
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.012

Abstract

Penelitian ini bertujuan untuk menganalisis persepsi pegawai di instansi pemerintahan mengenai pengaruh keefektifan pengendalian internal, kesesuaian kompensasi, asimetri informasi, dan moralitas individu terhadap fraud dengan perilaku tidak etis sebagai variabel intervening di Pemerintah Daerah Boyolali. Populasi penelitian ini terdiri dari 1.862 pegawai dan sampel penelitian sejumlah 101 pegawai instansi pemerintah dengan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan pengaruh keefektifan pengendalian internal dan kesesuaian kompensasi tidak berpengaruh terhadap fraud. Asimetri informasi dan moralitas individu berpengaruh negatif signifikan terhadap fraud. Sedangkan perilaku tidak etis berpengaruh positif signifikan terhadap fraud. Kemudian keefektifan pengendalian internal dan moralitas individu tidak berpengaruh signifikan terhadap perilaku tidak etis. Selanjutnya kesesuaian kompensasi dan asimetri informasi berpengaruh positif signifikan terhadap perilaku tidak etis. Hasil dari path analysis menunjukkan bahwa variabel perilaku tidak etis dapat memediasi pengaruh variabel kesesuaian kompensasi dan asimetri informasi terhadap fraud. Namun, tidak dapat memediasi pengaruh variabel keefektifan pengendalian internal dan moralitas individu terhadap fraud. Penelitian ini dapat dijadikan oleh manajemen sektor publik untuk menetapkan strategi pencegahan fraud pada pemerintah.
MAMPUKAH NON PERFORMING FINANCING MEMODERASI CAR, PSR, ZPR TERHADAP PROFITABILITY BANK UMUM SYARIAH? Rizki Galih Kuncoro; Saiful Anwar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i1.53

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Profit Sharing Ratio (PSR), dan Zakat Performing Ratio (ZPR) terhadap Profitability (ROA) dengan Non Performing Financing (NPF) sebagai variabel Moderating pada Bank Umum Syariah. Sampel yang dipakai dalam penelitian ini sejumlah 7 bank dengan teknik pengambilan sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa CAR berpengaruh positif terhadap Profitability. Sedangkan PSR, dan ZPR tidak berpengaruh terhadap Profitability. Serta NPF dapat memoderasi pengaruh CAR terhadap Profitability, tetapi tidak dapat memoderasi pengaruh PSR dan ZPR terhadap Profitability.