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Musfiari Haridhi
Fakultas Ekonomi Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences Other

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PENGARUH PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN TERHADAP KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD (STUDI KASUS PT PERMATA HIJAU PALM OLEO KIM II) Soeseny, Rury Erna; Yahya, M. Rizal; Haridhi, Musfiari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to determine the ability of employees; information system capabilities; motivation, empowerment, and alignment; and learning and growth perspectives have an effect on company performance using theapproach balanced scorecard. This research uses descriptive quantitative research. The results showed that the abilities of the employees; information system capabilities; motivation, empowerment, and alignment; and learning and growth perspectives have an effect on company performance using theapproach balanced scorecard.
ANALISIS PERBANDINGAN PENERAPAN GOOD CORPORATE GOVERNANCE SEBELUM DAN SESUDAH KONVERSI PADA BANK ACEH SYARIAH Sharah, Ranny; Haridhi, Musfiari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to see differences in the implementation of Good Corporate Governance in Bank Aceh Syariah before and after cut off. The type of this study is descriptive qualitative. The object of this study is Good Corporate Governance Bank Aceh Syariah. The type of data is secondary data as corporate annual reports of 2014-2017. The results of this study show that there was no significant difference in the implementation of Good Corporate Governance in Bank Aceh Syariah for the year of this research. The mechanism and tools for the effective implementation of Good Corporate Governance are relatively the same. There was additional organizational structure after cut off in the implementation of Good Corporate Governance with the establishment of a Sharia Supervisory Board, tasked with overseeing the business activities of the bank to fit the Fatwa of The National Sharia Council
ANALISIS KINERJA KEUANGAN PT. BANK ACEH SYARIAH DENGAN MENGGUNAKAN MODEL SHARIA CONFORMITY AND PROFITABILITY (SCnP) DAN CAMEL Jayusma, Sri; Haridhi, Musfiari
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

The purpose of this study was to analyze the financial performance of PT. Bank Aceh Syariah by using Sharia Conformity and Profitability ( SCnP ) and CAMEL models, and to see the difference in the level of financial performance of the both models. Type of this research is quantitative descriptive analysis. The object of this research is PT. Bank Aceh Syariah . The data used are monthly financial statement for 28 months obtained from the official website of the bank. The results of this study show that by using SCnP the performance of banks is spread into four different quadrant almost every month and in 2018 the bank was able to show an increase which is on average Upper Right Quadrant (URQ). As for using CAMEL model, it shows good performance at the ratio of CAR, RORA, BOPO and FDR. While at the ratio of NPM and ROA the bank has not been able to reach the established criteria.
ANALISIS PERBANDINGAN PENERAPAN GOOD CORPORATE GOVERNANCE SEBELUM DAN SESUDAH KONVERSI PADA BANK ACEH SYARIAH Sharah, Renny; Haridhi, Musfiari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to see differences in the implementation of Good Corporate Governance in Bank Aceh Syariah before and after cut off. The type of this study is descriptive qualitative. The object of this study is Good Corporate Governance Bank Aceh Syariah. The type of data is secondary data as corporate annual reports of 2014-2017. The results of this study show that there was no significant difference in the implementation of Good Corporate Governance in Bank Aceh Syariah for the year of this research. The mechanism and tools for the effective implementation of Good Corporate Governance are relatively the same. There was additional organizational structure after cut off in the implementation of Good Corporate Governance with the establishment of a Sharia Supervisory Board, tasked with overseeing the business activities of the bank to fit the Fatwa of The National Sharia Council
PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH PADA KOPERASI JASA KEUANGAN SYARIAH (STUDI PADA BAITUL QIRADH DI KOTA BANDA ACEH) IKHSAN, AMRUL; Haridhi, Musfiari
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

This study is a descriptive study conducted on implementing SFAS (Statement of Financial Accounting Standard) Sharia to Baitul Qiradh in Banda Aceh. This study aims to know how the accounting practices regarding to financial statements presentation according to SFAS 101 towards the sharia financial statements presentation, the recognition, measurement, presentation and disclosure of murabaha transactions under SFAS 102 concerning murabaha and mudaraba accounting under PSAK 105 concerning mudaraba accounting applied to BaitulQiradh in Banda Aceh.The research method used is qualitative descriptive method. The object of this research is active BaitulQiradh in Banda Aceh. The data used in this study is the primary data sourced from Baitul Qiradh.The results shows that BaitulQiradh in Banda Aceh has not been able to apply accounting practices in accordance to Sharia SFAS. Therefore, BaitulQiradh management is expected to improve the human resources to be able to practicing accounting in accordance with Sharia SFAS 101, 102, and 105
FAKTOR-FAKTOR YANG MEMPENGARUHIVOLUNTARY AUDITOR SWITCHING (Studi Empiris pada Perusahaan Non Financing yang Terdaftar di Bursa Efek Indonesia tahun 2011-2015) Soraya, Ella; Haridhi, Musfiari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine empirically the factors that effect the auditor switching voluntarily. Variabels which use in this research is audit delay, change in management and the rate of growth of the cilent company. Voluntary auditor switching is the switchs of KAP before the time given is end. Auditor switching is a displacement behavior by a company auditor as a result of auditor rotation mandatory.Collecting data used a puposive sampling of company listed on Indonesia Stock Exchange in 2011 until 2015. A total of 19 non financing firm are used for sample this study.Using logistic regression analysis this research attempts to examine empirically the influence of audit delay, change in management and company growth of voluntary auditor switching. Results of this research show that audit delay, change in management and company growth have a significant effect on voluntary auditor switching.Keywords: Voluntary Auditor Switching, Audit Delay, Change in Management, Company Growth.
PENGARUH NEGOSIASI DEBT CONTRACTS, POLITICAL COST, FIXED ASSET INTENSITY, DAN MARKET TO BOOK RATIO TERHADAP PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Latifa, Cut Annisa; Haridhi, Musfiari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to determine the influence of debt contracts, political cost,, fixed asset intensity and market to book ratio to revaluation of fixed asset in manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010 until 2014.The method used in this research is purposive sampling method. The sample of this research is manufacture companies listed in Indonesia Stock Exchange during 2010 until 2014, there are 86 manufacture companies observations fulfilling the sample criteria. The analysis method used in the research is logistic regression analysis.The result of this research shows that (1) debt contracts has negatively effect on fixed asset revaluation (2) political cost has no significant effect on fixed asset revaluation (3) fixed asset intensity has positively effect on fixed asset revaluation (4) market to book ratio has positively effect on fixed asset revaluation.Keywords fixed asset revaluation, debt contracts, political cost, fixed asset intensity and market to book ratio
PENGARUH KEBIJAKAN DIVIDEN, EARNING VOLATILITY, DAN LEVERAGE TERHADAP VOLATILITAS HARGA SAHAM PADA PERUSAHAAN NON-FINANCING YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Jannah, Raudhatul; Haridhi, Musfiari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of dividend policy, earnings volatility, and leverage on share price volatility of non financing companies listed in Indonesia Stock Exchange in 2010-2014. Dividend policy variabel using dividend payout ratio and leverage variabel using debt to equity ratio. Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange. The research type used in this research is hypothesis testing, by using simple random sampling method. There are 195 samples of the data that become the object to be researched. This research uses multiple linear regression analysis to test the hypothesis. The results of this research show that simultaneous of dividend payout ratio, earnings volatility, and leverage have effect on share price volatility. Partially the research shows that (1) dividend payout ratio have negative effect on share price volatilty, (2) earnings volatility have positive effect on share price volatility, and (3) leverage have positive effect on share price volatility.Keywords: Dividend Policy, Earnings Volatility, Leverage, and Share Price Volatility
Co-Authors IKHSAN, AMRUL Jayusma, Sri Latifa, Cut Annisa M. Rizal Yahya Raudhatul Jannah Sharah, Ranny Sharah, Renny Soeseny, Rury Erna Soraya, Ella