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All Journal Jurnal Reviu Akuntansi dan Keuangan MIX : Jurnal Ilmiah Manajemen JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Owner : Riset dan Jurnal Akuntansi Jurnal Sosial Humaniora Sigli Jurnal Teknik Industri Terintegrasi (JUTIN) Bakti Cendana: Jurnal Pengabdian Masyarakat Journal of Social Science Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Journal of Islamic Management SINTESA: Jurnal Kajian Islam dan Sosial Keagamaan Tahqiqa: Jurnal Pemikiran Hukum Islam Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal of Social Science Ekalaya : Jurnal Ekonomi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah J-ISCAN : Journal of Islamic Accounting Research Journal of Economic and Islamic Research Taawun: Jurnal Pengabdian kepada Masyarakat
Mariana Mariana
STIS Al-Hilal Sigli
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Nursing Physics Social Sciences Other

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ACCOUNTING INFORMATION, NON-ACCOUNTING INFORMATION AND LENDING DECISION Mariana Mariana; Syukriy Abdullah; Nadirsyah Nadirsyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.005 KB) | DOI: 10.22219/jrak.v8i2.37

Abstract

This study aims to examine the effect of accounting information and non-accounting information on lending decisions on banking institutions in Pidie Jaya Regency, which amounted to 6 (six) banks for the period January 2014-February 2015. The data analyzed were debtor data using multiple linear regression. The results show that return on net worth, debt to equity ratio, and non-accounting information have a significant effect, while fixed assets turn over does not affect the lending decision in Pidie Jaya Regency.  
Determinant of Firm Value LQ45 on Indonesia Stock Exchange Mariana mariana
Journal of Social Science Vol. 1 No. 4 (2020): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v1i4.54

Abstract

This research aims to determine the profitability and leverage of partial influence on the firm value LQ45 on the Indonesian stock exchange in 2015-2019. The research method used is a double linear regression analysis with the help of the SPSS 25.00 application. The results showed that profitability with leverage influence the firm value LQ45 on the Indonesian Stock Exchange in 2015-2019.
HAWALAH MUTHLAQAH DALAM PERSPEKTIF SYAFI ‘IYAH DAN HANAFIYAH Mariana Mariana; Amsanul Amri
SINTESA: Jurnal Kajian Islam dan Sosial Keagamaan Vol 1, No 2 (2020): Januari-Juni
Publisher : Koordinator Perguruan Tinggi Agama Islam (KOPERTAIS) Wilayah V Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.593 KB) | DOI: 10.22373/sintesa.v1i2.182

Abstract

This study aims to understand the concept of muthlaqah debt transfer according to Syafi’iyah and Hanafiyah and to find out the similarities and differences between muthlaqah and Shayfiyah and Hanafiyah. The results of the study show that the acquisition of muthlaqah according to Syafi’iyah is an unauthorized transfer of debt as compensation from the payment of muhil debt to muhal and that muthlaqah is not allowed. The transfer of muthlaqah debt according to Hanafiyah means that if the transfer is in the form of muthlaqah then the two debts must not be the same, both in quantity and quality, and the transfer of muthlaqah debt is allowed. There is a difference of opinion between the transfer of muthlaqah debt according to Hanafiyah when the transfer is in the form of a transfer of muthlaqah debt so the two debts do not have to be the same, in both quantity and quality, the transfer of muthlaqah debt is allowed. However, according to Syafi’iyah if there is a difference in the amount (debt in money) or quality difference (debt in the form of goods) then the transfer of muthlaqah debt is invalid. The Shiafi'iyah scholars argue that the two debts must be equal between the expiration dates, otherwise they are invalid.
Peran DPR dalam Pengangkatan Duta Besar Setelah Amandemen UUD 1945 Mariana; Ibrahim
Jurnal Tahqiqa : Jurnal Ilmiah Pemikiran Hukum Islam Vol. 15 No. 1 (2021): Januari
Publisher : Sekolah Tinggi Ilmu Syariah Al-Hilal Sigli Aceh- Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.705 KB)

Abstract

The research objectives were to determine the role and power of the DPR in the appointment of the Indonesian Ambassador after the amendments to the 1945 Constitution, and to regulate the procedures for the appointment of the Indonesian ambassador. The research method used is literature study with the study of the Constitution, laws and regulations. DPR Standing Orders, literatures, the news letter, papers and results of studies on the problems studied, and data analysis using descriptive methods, namely researching current facts and reporting what will happen. Where the appointment of ambassadors is no longer the perfect prerogative of the President. One of the rights held by the DPR is the right to give consideration in the appointment of ambassadors and the acceptance of ambassadors from friendly countries. The DPR then gives consideration to each candidate for ambassador proposed by the government. Then the DPR, through the leadership of the council, delegates this power to the commission, in this case the commission in charge of the matter in question. Commission I, as the apparatus of the DPR in charge of foreign relations, subsequently this commission determines the agenda for the meeting which summons candidate ambassadors to conduct discussions by holding a General Hearing Meeting.
BANTUAN RUMAH KEPADA KAUM DUAFA OLEH BAITUL MAL KABUPATEN PIDIE DITINJAU MENURUT HUKUM ISLAM (Studi Kasus di Kecamatan Mutiara) Mariana
Jurnal Tahqiqa : Jurnal Ilmiah Pemikiran Hukum Islam Vol. 14 No. 1 (2020): Januari
Publisher : Sekolah Tinggi Ilmu Syariah Al-Hilal Sigli Aceh- Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.825 KB)

Abstract

This study discusses the mechanism of housing assistance for the poor by Baitul Mal in Pidie Regency. The research method used is a descriptive method, in obtaining data in the field the author uses interview techniques, documentation, observation. The results of the study show that the practice of housing assistance for the poor in Mutiara District is provided to the poor by verifying documents from proposals that enter their offices, then conducting surveys and then making appropriate decisions or not. The house of assistance for Dhuafa by Baitul Mal, must have at least 3 children, the house is not livable like the wall has been damaged, the roof has leaked, does not have a master bedroom, the kitchen is unfit for use, thatched roof, the floor of the ground of the like, the house has not been touched help. The review of Islamic law on the practice and mechanism of assistance for aid houses to the poor by Baitul Mal is in accordance with Islamic law because it provides assistance with motivation to wish only Allah's pleasure.
Determinan Cash Holding pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Mariana Mariana; Azharsyah Ibrahim
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): Januari
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.145 KB)

Abstract

Study on cash holding has attracted our attention due to a common activity of companies in holding the cash in a relatively high amount. In long term, this activity will negatively affect the businesses financial performance. This study intends to examine the effect of capital expenditure and dividend payments on cash holding of manufacturing companies listed on the Indonesia Stock Exchange in 2012-2017. It employs data panels using 29 samples with 174 observations. The findings show that capital expenditure and dividend payments have a positive significant impact on cash holding of the manufacturing companies that listed in Indonesian Stock Exchange in the said period, when examined both simultaneously and partially. It means that the policy of capital expenditure and dividend payments affect the amount of cash holding in the listed manufacturing companies.
Determinan Cash Holding pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Mariana Mariana; Azharsyah Ibrahim
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): Januari
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.145 KB)

Abstract

Study on cash holding has attracted our attention due to a common activity of companies in holding the cash in a relatively high amount. In long term, this activity will negatively affect the businesses financial performance. This study intends to examine the effect of capital expenditure and dividend payments on cash holding of manufacturing companies listed on the Indonesia Stock Exchange in 2012-2017. It employs data panels using 29 samples with 174 observations. The findings show that capital expenditure and dividend payments have a positive significant impact on cash holding of the manufacturing companies that listed in Indonesian Stock Exchange in the said period, when examined both simultaneously and partially. It means that the policy of capital expenditure and dividend payments affect the amount of cash holding in the listed manufacturing companies.
Determinansi Kinerja Keuangan Pemerintah Daerah Sri Winarsih Ramadana; Mariana Mariana; Rahmaniar Rahmaniar; Saiful Bahgia
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1590

Abstract

This study aimed to determine the effect of capital expenditure and accrual directors on financial performance in Aceh local government. The research method used is a quantitative approach using secondary data. The data analysis method used in this research is multiple linear regression. The population in this study were all districts/cities in Aceh Province, totalling 23 City Districts, with the observation year taken being 2017-2019. From 23 samples with three years of observation, 69 observations were obtained. The results showed that capital expenditure affects the financial performance of local governments. However indicates that local governments make capital expenditures appropriately and effectively, so this can improve the financial performance of local governments. Accrual directors affect the financial performance of local governments. However, by using an accrual accounting system, directors can better evaluate the financial performance of local governments.
ETIKA BISNIS DALAM PERSPEKTIF HUKUM ISLAM (STUDI KASUS PADA SWALAYAN KOTA SIGLI) Mariana Mariana; Muhammad Murthaza
Jurnal Tahqiqa : Jurnal Ilmiah Pemikiran Hukum Islam Vol. 13 No. 1 (2019): Januari
Publisher : Sekolah Tinggi Ilmu Syariah Al-Hilal Sigli Aceh- Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/tahqiqa.v13i1.124

Abstract

This study aims to determine the application of business ethics in Sigli citysupermarkets and business ethics practices in the Sigli City supermarket accordingto Islamic law. The research method used in the compilation of this thesis isqualitative, in obtaining data in the field the author uses several methods, namelyusing the library research method (library research), as well as field researchmethods (field research), namely by using interview techniques, documentation,and observation. The results of the study show that the application of businessethics to the Sigli City supermarket with a sample of Makmur Mark, Laut EmasMarket, and Pelita Mark has been good even though it is still not fully, at leastsupermarket owners know Islamic based business ethics where the priority ishonesty, trustworthiness, and quality. And the owner of Prosperous Mark is alsovery eager to invite all supermarket owners or managers to implement businessethics by Islamic law so that this becomes a healthy competition. The legalanalysis of business ethics practices in Sigli City supermarket not all supermarketsin Sigli city apply business ethics by sharia, but the application of business ethicsat the Prosperous Makmur Mark, Laut Emas Market, and Pelita Mark hasreflected Islamic business ethics.
Determinant of Firm Value LQ45 on Indonesia Stock Exchange Mariana mariana
Journal of Social Science Vol. 1 No. 4 (2020): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.006 KB) | DOI: 10.46799/jss.v1i4.54

Abstract

This research aims to determine the profitability and leverage of partial influence on the firm value LQ45 on the Indonesian stock exchange in 2015-2019. The research method used is a double linear regression analysis with the help of the SPSS 25.00 application. The results showed that profitability with leverage influence the firm value LQ45 on the Indonesian Stock Exchange in 2015-2019.
Co-Authors Abral, Edi Aini, Kuratul Alfianti, Julia Amanda Enggelia Purba Amanda, Adela Amri, Amsanul Amsanul Amri Anhar Firdaus Firdaus Armia - Arnita Arnita Azaria, Putri Syaikah Aztari, Alya Maula Azzahra, Rahma A’zizah A’zizah Chilshi, Indrya Cut Aulita Saputri Darwanis Darwanis Dhea Anggia Diana Diana Diana Diana Dwi Meilvinasvita Ella Oktavinata Syahputri Fadhiel, Zhul Fahira, Annisa Fakia, Isna Farhan Hilal Hashifa Nuri Hendra, Arifan Heri Fajri, Heri Heru Fahlevi, Heru Ibrahim Imelda, Tasya Irawan, Regita Aulia Indy Irma wati Izwany, Bonita Jihaan Nabila Julana, Putri Rizqia Julia Alfianti Julia Alfianti Kamaliah, Nurul Karnita Sartina Kheriah Kheriah Kheriah, Kheriah Kusumo, Yudhy Widya Laisa Liza LAKHARIS INUZULA Liza, Laisa M. Rizki Maulidi Marina, Rani Maulena, Maulena Mela Zahrani Mia Aulia Putri Camsana Miftahul Jannah Miralda Salsabila Aisyah Mirna Indriani Muhammad Ali Muhammad Arifai Muhammad Arsya Muhammad Luthfi Muhammad Muhammad Muhammad Murthaza Muhammad Rafianda Nadirsyah Nadirsyah Naila Ariqah Putri Nanda Mauliza Nufiar Nufiar Nurhaliza Nurhaliza Nurul Kamaliah Nurwijayanti Pashya niasty putri pasaribu Rahmad Rahmad Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar Rahmaniar, Rahmaniar Rahmatullah, Iqbal Ramadana, Sri Winarsih Reva Siti Nasywa Simatupang Rinayanti, Rinayanti Roja, Delga Ryanda Saputra, Ryanda Safrijal Safrijal, Safrijal Saiful Bahgia Salwa Aidilla Fitri Shintia, Alsi Silvia, Intan Siti Adira Siti Nabila Sri Winarsih Ramadana Sri Winarsih Ramadana Sulvio Berlusconi Sihombing Syukriy Abdullah Teuku Mustakim Teuku Zulkarnain Wahyudi Wahyudi Wardana, Muhammad Daffa Widia Wati Widya Arsani Malau Yeni Irawan Yudhy Widya Kusumo Yudhy Widya Kusumo Yusriadi Yusriadi Zakia Fikra Zia Safira Zulfikar Zulfikar Zulfikar Zulfikar