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All Journal EL-MUHASABA JAM : Jurnal Aplikasi Manajemen
Tri Retno Hariyati
Politeknik Negeri Ambon Jl Veteran 65145 Malang/ Telp. 081316408371
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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TEORI PENGAKUAN DAN PENGUKURAN AKUNTANSI SYARIAH VERSUS AKUNTANSI UMUM Hariyati, Tri Retno
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 2, No 1: Januari 2011
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.502 KB) | DOI: 10.18860/em.v2i1.2359

Abstract

yariah accounting and general accounting has its own characteristic in applying the accounting recognition and measurement. Accounting for the recognition and measurement of sharia grouped by type and each of its accounting treatment according to the contract/ agreement, for general accounting apply in general, in accordance with generally accepted accounting standards.General accounting have the same items with the accounting recognition of sharia in the accounting, as for the item that is a burden, obligation, asset, income, where different treatment. To sharia adjusted to the type of accounting (Murabaha, Salam accounting, accounting Istishna, Mudharabah accounting, accounting Musharaka, Ijarah accounting, and accounting transactions of insurance).For general accounting measurement that is based on the size of clear historical cost, current cost, realizable value, present value is valid for financial accounting. Meanwhile, Islamic accounting treatment of transactions adjusted akadnya and types of accounting, and applies exclusively Islamic institutions.
REVEALING THE CAPITAL STRUCTURE FACTOR IS DOMINATED BY DEBT TO LQ45 COMPANIES ON THE INDONESIA STOCK EXCHANGE Masidonda, Jaelani La; Hariyati, Tri Retno; Hariyanti, Dwi
Jurnal Aplikasi Manajemen Vol. 21 No. 4 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.04.19

Abstract

Capital structure has an important role that must be determined to improve the welfare of the owner or the value of the company. Many studies have been done before about capital structure. This study aims to analyze the effect of Chief Executive Officer (CEO) ability, return on investment, return on equity and profit margin on capital structure. This study includes a database outside of accounting data, namely CEO Ability. This is important to study to determine the ability of the CEO in providing internal sources of funds in the capital structure of LQ45 companies on the Jakarta Stock Exchange which are more dominated by debt. The method used is a mixed method between quantitative methods and qualitative methods. The quantitative method uses multiple linear regression analysis. While qualitative methods are used to analyze the influence based on the results of interviews. The object of research was conducted on 45 companies included in the LQ45 stock list on the Indonesia Stock Exchange with a sample of 31 companies. The reasons for selecting 31 samples: a) the company has been listed on the IDX during the 2017-2021 research period, b) has financial statements with non-negative retained earnings and equity. The results showed that CEO ability, profit margin, return on investment as a factor causing capital structure is dominated by debt, while return on equity has no effect on capital structure. The implication of this research is that CEOs who are less able to increase profits to meet the availability of internal funds, the company must meet funding needs sourced from debt through good net working with fund owners.
Co-Authors Dwi Hariyanti Jaelani La Masidonda