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Rulfah M Daud
Fakultas Ekonomi Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN Albaihaqi, Ariq Adriel; Daud, Rulfah M; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i2.34505

Abstract

This study aims to analyze the influence of environmental performance, environmental costs, and corporate social responsibility disclosure. The population in this study consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used is purposive sampling, resulting in 15 mining companies that meet the predetermined criteria. The observation period for this study spans five years, leading to a total of 75 observational samples. The data used are secondary data sourced from annual reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the 20192023 period. The analytical method applied is multiple linear regression. The results show that the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023 is simultaneously influenced by environmental performance, environmental costs, and corporate social responsibility disclosure. Environmental performance does not affect the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. Environmental costs do not affect the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. However, corporate social responsibility disclosure affects the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023.
PENGARUH PARTISIPASI ANGGARAN, KARAKTERISTIK TUJUAN ANGGARAN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH KABUPATEN ACEH BESAR Haya, Fran Giska Fadhiya; Asmara, Jhon Andra; Daud, Rulfah M
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21017

Abstract

The purpose of this study is to see how participation in budgets, budgetary target features, and leadership style affect budget performance. The study's population is a Regional Work Unit (SKPD) in Aceh Besar District, which was sampled using the purposive sampling methodology. The Head of Service, Head of the Finance Section, and Technical Implementation Officer of Activities represented by the Head of Planning at 34 SKPD Aceh Besar District were the respondents in this study. They were structural officials involved in the creation and implementation of the budget. Multiple linear regression analysis was used to analyse the data in this study, which was done with the help of the statistical programme SPSS version 25.The results showed that (1) budget participation, budgetary goals characteristics, and leadership style had a simultaneous effect on budget performance, (2) budget participation had no effect on budget performance. budget performance, (3) budgetary goal characteristics affect budget performance, (4) leadership style affects budget performance.
PENGARUH BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING FINANCING, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT EFISIENSI PERBANKAN SYARIAH DI INDONESIA Fauzi, Rizka; Daud, Rulfah M
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to investigate the influence of BOPO, Non Performing Financing, and Firm Size on Efficiency Level of Islamic Banking in Indonesia. The efficiency score is obtained using Data Envelopment Analysis (DEA) Method. The type of data employed is secondary data from financial statements of each banks between 2014 and 2018. The results of this research indicate that (1) Operating Expenses against Operating Income, Non Performing Financing, and Firm Size simultaneously affect the efficiency level, (2) Operating Expenses against Operating Income does not affect the efficiency level, (3) Non Performing Financing does not affect the efficiency level, and (4) Firm Size affects the efficiency level of islamic banking in Indonesia
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH SEBELUM DAN SESUDAH MELAKUKAN SPIN-OFF (STUDI PADA BANK BTPN SYARIAH) Mazaya, Zata Ghaisani; Daud, Rulfah M
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine whether there are differences in the performance of Public Islamic Bank (BTPN Syariah) before and after spin-off. The financial ratios used are CAR (Capital Adequancy Ratio), NPF (Non Performing Finance), FDR (Financing to Desposit Ratio), BOPO (Operating Expenses to Operating Income), and ROA (Return On Asset). The research method used in this research is descriptive comparative. Type of data used is secondary data in the form of quarterly financial statement of BTPN Syariah, quarter 1 2011 until with quarter 3 2014 for data before spin-off and quarter 4 2014 for data after spin-off. Data analysis was done by using Normality Test and Paired Sample T-Test. Data is processed by using SPSS (Statistical Pakage for Social Science) 25th version. The results of this study showed that at the ratios of BOPO there is no difference between before and after spin-off. While in the ratios of CAR, NPF, FDR and ROA there are difference between before and after spin-off
ANALISIS AKAD PEMBIAYAAN MURABAHAH PERUMAHAN (KPR) PADA PT BANK BRI SYARIAH KC BANDA ACEH Yuranda, Alghiffari; Daud, Rulfah M
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This studyains aims to determine how the suitability of handling Murabaha financing problem house loan product at fatwa of the National Sharia Supervisory Board Of The Indonesian Ulama Council (DSN-MUI) in Bank BRI Sharia Banda Aceh. The object of the study are Bank Bri Sharia competent Account Officer which competent in murabaha financing. This study used qualitative descriptive approach. The researcher collected the data by interviewing a account officer of Bank BRI Sharia. The results of this research show murabaha financing of house loan product are suitable with fatwa of the National Sharia Supervisory Board Of The Indonesian Ulama Council (DSN-MUI).
PENGARUH INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP INITIAL RETURN PADA PERUSAHAAN YANG MELAKUKAN PENAWARAN UMUM SAHAM PERDANA DI BURSA EFEK INDONESIA PERIODE 2014-2016 Nadia, Rizka; Daud, Rulfah M
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of financial information (Earning Per Share (EPS), Debt To Equity Ratio (DER) and Return On Asset (ROA)) and non-financial information (Reputation Underwriter and Reputation Auditor) to initial returns on companies that do Initial public offering in Indonesia Stock Exchange period 2014-2016. The type of research used is verification research with purposive sampling method. The target population of this study is all companies that conduct initial public offering (IPO) and subsequently listed its shares (lisiting) on BEI since January 1, 2014 s.d. 31 December 2016. After the selection there are 56 research target populations. The data used in this research is secondary data. Secondary data needed in this study can be grouped into two types of data that is quantitative and qualitative data obtained from the prospectus of the company that became the sample of this study. Hypothesis testing is used by performing multiple linear analysis.The results of this study indicate that Earning Per Share, Debt to Equity Ratio, Return on Asset, Underwriter Reputation, and Reputation Auditor jointly affect the Initial Return on companies that conduct initial public offering in Indonesia Stock Exchange period 2014 s.d. 2016. Earning Per Share partially effect on Initial Return on companies that conduct initial public offering in BEI period 2014 s.d. 2016. Debt to Equity Ratio partially has no effect on Initial Return on companies that conduct initial public offering in BEI period 2014 s.d. 2016. Return on Asset partially has no effect on Initial Return on companies that conduct initial public offering in IDX period 2014 s.d. 2016. Reputation Underwriter partially effect on Initial Return on the company offering initial stock in BEI period 2014 s.d. 2016. Reputation Auditors partially influence on Initial Return on the company performing shares in the stock period in 2014 s.d. 2016
Co-Authors Albaihaqi, Ariq Adriel Cut Afrianandra, Cut Fauzi, Rizka Haya, Fran Giska Fadhiya Jhon Andra Asmara Mazaya, Zata Ghaisani Nadia, Rizka Yuranda, Alghiffari