Garuda - Garba Rujukan Digital

THE ANALYSIS OF REVENUE SHARING FROM MUDHARABAH FINANCING (Case Study of BMT AL FATH IKMI CIPUTAT) Rosdiana, Mega; Jamilah, Siti; Priharta, Andry
Muhammadiyah International Journal of Economics and Business Vol. 1, No.1, 2018
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.35 KB)

The purpose of this study is to determine the effect of revenue sharing from mudharabah financing atBMT AL-Fath Ikmi Ciputat. Mudharabah is a business cooperation agreement between two partieswhere the first party (shahibul maal) provides the whole (100%) capital, while the other party becomesthe manager. The margin is the amount of profit agreed between BMT and the customer on the financingtransaction with the sale and purchase agreement, in which margins remain unchanged over the term ofthe financing. This study is quantitative research, which aims to give description about the subject understudy and check the truth of the research result, by using descriptive verification method. The samplesare taken using data collection techniques and are documented by collecting financial statement data.The data processing methods use classical assumption test and simple linear regression analysis. Thenthe conclusion of the result of calculation of statistic test t partial known tcount t, (2.165 2.0322) withsignificant value from mudharabah financing variable equal to 0.0042 less than 0.05 or 5% and havepositive coefficient direction. It can be concluded that Ho is rejected and Ha accepted, which means thatmudharabah financing variables have significant and positive effect on profit sharing.

THE ANALYSIS OF REVENUE SHARING FROM MUDHARABAH FINANCING (Case Study of BMT AL FATH IKMI CIPUTAT) Rosdiana, Mega; Jamilah, Siti; Priharta, Andry
Muhammadiyah International Journal of Economics and Business Vol. 1, No.1, 2018
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.35 KB)

The purpose of this study is to determine the effect of revenue sharing from mudharabah financing atBMT AL-Fath Ikmi Ciputat. Mudharabah is a business cooperation agreement between two partieswhere the first party (shahibul maal) provides the whole (100%) capital, while the other party becomesthe manager. The margin is the amount of profit agreed between BMT and the customer on the financingtransaction with the sale and purchase agreement, in which margins remain unchanged over the term ofthe financing. This study is quantitative research, which aims to give description about the subject understudy and check the truth of the research result, by using descriptive verification method. The samplesare taken using data collection techniques and are documented by collecting financial statement data.The data processing methods use classical assumption test and simple linear regression analysis. Thenthe conclusion of the result of calculation of statistic test t partial known tcount t, (2.165 2.0322) withsignificant value from mudharabah financing variable equal to 0.0042 less than 0.05 or 5% and havepositive coefficient direction. It can be concluded that Ho is rejected and Ha accepted, which means thatmudharabah financing variables have significant and positive effect on profit sharing.

THE ANALYSIS OF REVENUE SHARING FROM MUDHARABAH FINANCING (Case Study of BMT AL FATH IKMI CIPUTAT) Rosdiana, Mega; Jamilah, Siti; Priharta, Andry
Muhammadiyah International Journal of Economics and Business Vol. 1, No.1, 2018
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.35 KB)

The purpose of this study is to determine the effect of revenue sharing from mudharabah financing atBMT AL-Fath Ikmi Ciputat. Mudharabah is a business cooperation agreement between two partieswhere the first party (shahibul maal) provides the whole (100%) capital, while the other party becomesthe manager. The margin is the amount of profit agreed between BMT and the customer on the financingtransaction with the sale and purchase agreement, in which margins remain unchanged over the term ofthe financing. This study is quantitative research, which aims to give description about the subject understudy and check the truth of the research result, by using descriptive verification method. The samplesare taken using data collection techniques and are documented by collecting financial statement data.The data processing methods use classical assumption test and simple linear regression analysis. Thenthe conclusion of the result of calculation of statistic test t partial known tcount t, (2.165 2.0322) withsignificant value from mudharabah financing variable equal to 0.0042 less than 0.05 or 5% and havepositive coefficient direction. It can be concluded that Ho is rejected and Ha accepted, which means thatmudharabah financing variables have significant and positive effect on profit sharing.

Reaksi Pasar terhadap Pengumuman Penawaran Saham Terbatas di Indonesia Sutrisno, Bambang; Priharta, Andry
Esensi: Jurnal Bisnis dan Manajemen Vol 9, No 2 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v9i2.8080

The right issue announcement may lead the market to react and affect the stock performance. This study aims to analyze the effect of the right issue on the abnormal return. This research uses a sample of 18 firms listed in the Indonesia Stock Exchange from 2014 to 2016. This study employs one sample t test and wilcoxon test. The results show that there is no abnormal return in the days surrounding right issue announcement. The results also find that there is no difference in abnormal return between after and before the right issue announcement. This research implies that the existing stockholders and investors need to consider carefully before deciding to invest in go public companies do the right issue.

Determinan Literasi Keuangan Mahasiswa Strata Satu di Universitas Muhammadiyah Jakarta Bambang Sutrisno; Andry Priharta; Nur Asni Gani
Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol 5 No 1: Maret 2022
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v5i1.193

The purpose of this paper is to examine the effect of gender, academic achievement, residence, and parents’ income on the financial literacy of undergraduate students at Universitas Muhammadiyah Jakarta. The research sample was 396 students. This study applies multinomial logistic regression analysis technique. The results showed that academic achievement had a significant effect on student financial literacy. Meanwhile, gender, residence, and parents’ income have no significant effect on student financial literacy. This finding has implications for the leaders of the Universitas Muhammadiyah Jakarta to improve student financial literacy, for example providing personal finance education to undergraduate students in all faculties. Abstrak Tujuan dari tulisan ini adalah menguji pengaruh gender, prestasi akademik, tempat tinggal, dan pendapatan orang tua terhadap literasi keuangan mahasiswa strata satu di Universitas Muhammadiyah Jakarta. Sampel penelitian sebanyak 396 mahasiswa. Penelitian ini menerapkan teknik analisis regresi logistik multinomial. Hasil penelitian menunjukkan bahwa prestasi akademik berpengaruh signifikan terhadap literasi keuangan mahasiswa. Sementara itu, gender, tempat tinggal, dan pendapatan orang tua tidak berpengaruh signifikan terhadap literasi keuangan mahasiswa. Temuan ini berimplikasi bagi pimpinan Universitas Muhammadiyah Jakarta untuk meningkatkan literasi keuangan mahasiswa misalnya memberikan pendidikan keuangan individu pada mahasiswa strata satu di semua fakultas. Kata Kunci: Gender, Literasi Keuangan, Pendapatan Orang Tua, Prestasi Akademik, Tempat Tinggal

DETERMINAN MANAJEMEN LABA PADA SEKTOR INDUSTRI BARANG KONSUMSI DI INDONESIA Andry Priharta; Siti Hamidah Rustiana; Dewi Puji Rahayu; Maryati Maryati; Nur Hadiansah
JURNAL LENTERA BISNIS Vol 11, No 1 (2022): JURNAL LENTERA BISNIS, Januari 2022
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v11i1.489

This research aims to empirically prove whether free cash flow, leverage, institutional ownership and profitability affect earnings management. The research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period with a regression analysis of panel data fixed effects model.Â Through purposive sampling, there are 38 companies for the research and the results prove that partially, free cash flow has a significant negative effect, leverage has a significant positive effect, and profitability has a significant positive effect, while institutional ownership has a positive and insignificant effect. Simultaneously, all independent variables have a significant effect on earnings management with a determination coefficient of 96% while the remaining four percent is influenced by other factors.Keywords : Free cash flow, leverage, institutional ownership, profitability, earnings management

Pengaruh Corporate Governance terhadap Integritas Laporan Keuangan Andry Priharta
JABE (Journal of Applied Business and Economic) Vol 3, No 4 (2017): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh mekanisme corporate governance (kepemilikan institusional, komisaris independen, dan kualitas audit) terhadap integritas laporan keuangan pada perusahaan industri manufaktur di Indonesia. Integritas laporan keuangan sebagai variabel bebas diproksikan dengan konservatisme. Sampel penelitian terdiri atas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2011-2014. Dengan metode purposive sampling diperoleh 62 perusahaan sebagai sampel. Analisis dilakukan dengan regresi linier berganda, yang menunjukkan hasil bahwa kepemilikan institusional berpengaruh negatif signifikan, sementara komisaris independen dan kualitas audit berpengaruh positif signifikan, terhadap integtitas laporan keuangan.

Pengaruh CGPI, Kualitas Audit, Ukuran Perusahaan dan Laverage terhadap Manajemen Laba Andry Priharta; Dewi Puji Rahayu; Bambang Sutrisno
JABE (Journal of Applied Business and Economic) Vol 4, No 4 (2018): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Penelitian ini bertujuan untuk menganalisis determinan manajemen laba baik secara parsial maupun bersama-sama dengan CGPI, kualitas audit, ukuran perusahaan, dan leverage sebagai variabel bebas. Metode penelitian yang digunakan adalah analisis regresi data panel. Dengan menggunakan metode purposive sampling diperoleh sampel sebanyak enam perusahaan yang tercatat di Bursa Efek Indonesia dan konsisten mengikuti program corporate governance perception index (CGPI) berturut-turut sejak 2010-2015. Hasil penelitian menunjukkan bahwa secara parsial CGPI berpengaruh negatif signifikan, kualitas audit berpengaruh negatif tidak signifikan, ukuran perusahaan berpengaruh negatif signifikan, dan leverage berpengaruh positif signifikan, terhadap manajemen laba. Secara bersama-sama, CGPI, kualitas audit, ukuran perusahaan, dan leverage berpengaruh signifikan terhadap manajemen laba.

Anteseden Profitabilitas Bank BUMN di Indonesia Andry Priharta; Darto Darto; Nur Asni Gani; Jaharuddin Jaharuddin
Jurnal Ekonomi Manajemen Perbankan Vol 4, No 1 (2022): JEMPER Januari - Juni
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jemper.v4i1.1047

The purpose of this study is to prove empirically whether capital Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, Net Interest Margin and Company Size affect the profitability of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the period 2011-2020. The method in this study is regression analysis of panel data. The population in this study is all state-owned bank companies listed on the Indonesia Stock Exchange (IDX) for the period 2011-2020. Selection of samples by purposive sampling method, selected research samples as many as 4 state-owned bank companies. The data analysis technique in this study is regression of panel data using annual data. The results of the F test study showed all independent variables namely Capital Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, Net Interest Margin and Company Size significantly affect profitability. The results of the t test found that variable Capital Adequacy Ratio and Loan to Deposit Ratio negatively had no significant effect on profitability. Non-Performing Loans negatively and significantly affect profitability. Net Interest Margin has a positive and significant effect on profitability. While the company's size variables have a positive effect on profitability. Keywords: Capital Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, Net Interest Margin, SIZE, State-Owned Banks

THE ANALYSIS OF REVENUE SHARING FROM MUDHARABAH FINANCING (Case Study of BMT AL FATH IKMI CIPUTAT) Mega Rosdiana; Siti Jamilah; Andry Priharta
Muhammadiyah International Journal of Economics and Business Vol. 1, No.1, 2018
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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

The purpose of this study is to determine the effect of revenue sharing from mudharabah financing atBMT AL-Fath Ikmi Ciputat. Mudharabah is a business cooperation agreement between two partieswhere the first party (shahibul maal) provides the whole (100%) capital, while the other party becomesthe manager. The margin is the amount of profit agreed between BMT and the customer on the financingtransaction with the sale and purchase agreement, in which margins remain unchanged over the term ofthe financing. This study is quantitative research, which aims to give description about the subject understudy and check the truth of the research result, by using descriptive verification method. The samplesare taken using data collection techniques and are documented by collecting financial statement data.The data processing methods use classical assumption test and simple linear regression analysis. Thenthe conclusion of the result of calculation of statistic test t partial known tcount t, (2.165 2.0322) withsignificant value from mudharabah financing variable equal to 0.0042 less than 0.05 or 5% and havepositive coefficient direction. It can be concluded that Ho is rejected and Ha accepted, which means thatmudharabah financing variables have significant and positive effect on profit sharing.

Title

Found 46 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 46 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 46 Documents
Search