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All Journal Jurnal Pasar Modal dan Bisnis AL-FALAH : Journal of Islamic Economics Jurnal Akuntansi Syariah (JAkSya)
Revi Candra
Fakultas Ekonomi dan Bisnis Islam IAIN Batusangkar
Religion Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Dimensions and Orientation of Sharia Banking Corporate Social Responsibility In the Society 5.0 Elmiliyani Wahyuni-S; Revi Candra; Dri Asmawanti-s
AL-FALAH : Journal of Islamic Economics Vol 5, No 2 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v5i2.1832

Abstract

Objective: This article aims to examine the scope of the implementation of Corporate Social Responsibility in Sharia banking as well as orientation that sharia banking should do in the 5.0 Society era.Design/approach: This writing uses a qualitative descriptive approach.Findings: In general, this article succeeded in formulate the form or orientation of Corporate Social Responsibility that should be implemented by sharia banking, more promoting community service that is minimal covering 6 dimensions, namely community settlements, energy, prevention/disaster mitigation, health, food and logistics.Originality/value: This paper is believed to be important and significant especially in an increasingly advanced age. With the emergence of the Society 5.0 is expected to synergize with Sharia banking CSR program to accelerate and provide effectiveness on the social responsibility of sharia banking that is perceived by the community, as well as the input for Sharia banking institutions so that the CSR program should be oriented to the acceleration of social welfare, to provide facilities to the community as a capital to face the global challenge.
Pengaruh Pembiayaan dan Ukuran Perusahaan terhadap Profitabilitas (ROA) pada PT Bank Panin Dubai Syariah Tbk Nasfizar Guspendri; Revi Candra
Jurnal Pasar Modal dan Bisnis Vol 2 No 1 (2020)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.301 KB) | DOI: 10.37194/jpmb.v2i1.36

Abstract

The purpose of this study is to explain how much influence the financing and size of the company on profitability at PT Bank Panin Dubai Syariah Tbk. This type of research that I use is quantitative descriptive research that is at PT Bank Panin Dubai Syariah Tbk. The data source of this study uses data obtained from the Indonesia Stock Exchange and the Financial Services Authority (OJK) in the form of secondary data in the form of quarterly financial reports of PT Bank Panin Dubai Syariah Tbk. The data collection technique is documentation in the form of quarterly financial reports that are published. The data test used is the classical assumption analysis and goodness of fit with the F test. Data analysis uses multiple linear regression analysis, T-test, and the coefficient of determination test. Data processing using Statistical Product and Service Solution (SPSS) IBM version 22. The results of this study indicate that financing influences ROA, financing influences company size. Company size affects ROA. The size of the company in this study does not effectively act as an intermediary variable between the financing variables on ROA because the financing variable produces a negative coefficient on company size and the firm size variable also has a negative effect on ROA. It was concluded that H4 was rejected. The determinant coefficient shows that simultaneous financing and firm size influence ROA.
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA USAHA BIKA BAKAR SANTI Ratih Rahmadani; Revi Candra; Atika Amor
Jurnal Akuntansi Syariah (JAkSya) Vol 2, No 1 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (804.534 KB) | DOI: 10.31958/jaksya.v2i1.5651

Abstract

Usaha Bika Bakar Santi mulai berdiri dari tahun 2017. Usaha ini beralamat di Nagari Sungai Patai, Kecamatan Sungayang, Kabupaten Tanah Datar, Sumatera Barat. Permasalahan yang dibahas dalam penelitian ini yaitu tentang pencatatan keuangan yang dilakukan oleh UMKM Bika Bakar Santi yang tidak sesuai dengan standar akuntansi yang ada. Padahal pada saat sekarang ini dalam melakukan kegiatan usaha bagi pelaku UMKM sudah ada aturan yang mengatur tentang pencatatan laporan keuangannya yaitu SAK EMKM. Tujuan dilakukannya penelitian ini yaitu untuk menyusun laporan keuangan pada usaha Bika Bakar Santi yang sesuai dengan SAK EMKM. Dengan adanya laporan keuangan yang terperinci maka akan membuat pemilik usaha Bika Bakar Santi mudah dalam menilai usahanya. metode penelitian lapangan dengan pendekatan kualitatif deskriptif. Penulis melakukan wawancara dan dokumentasi dengan pemilik usaha Bika Bakar Santi untuk mendapatkan data yang dibutuhkan dalam penulisan skripsi. Hasil penelitian yang penulis temukan laporan posisi keuangan dengan jumlah aset Rp.54.986.417 dan ekuitas Rp.54.986.417 sedangkan liabilitas UMKM Bika Bakar Santi tidak ada. Dan didalam laporan laba rugi terlihat bahwasanya UMKM Bika Bakar Santi menghasilkan keuntungan sebasar  Rp.15.806.417 per 30 November 2021.
Co-Authors Atika Amor Dri Asmawanti-s Elmiliyani Wahyuni Guspendri, Nasfizar Ratih Rahmadani