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THE INFLUENCE OF THIRD PARTY FUNDS AND PROFIT SHARING RATE ON PROFIT SHARING FUNDING Nurdiansyah, Dian Hakip; Ruchjana, Eva Theresna; Fahrunnisa, Syifa
Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Sharia banking or Islamic banking is a financial institution. Activities based on Shariah principles and refers to the Qur'an and Hadith. Sharia banking not charge or pay interest to customers but in the form of profit sharing. One of the forms of financing in the Sharia banking is the financing of profit sharing which consists of mudharabah and musyarakah financing. The purpose of this research is to know the financing of profit sharing, third party fund, and the level of profit sharing in sharia commercial bank. This research to test and analyze whether there is influence of third party fund and profit sharing result to financing for both partially and simultaneously. The method used is descriptive quantitative sourced from the financial statements of sharia banks and literature study. The results showed that third party funds increased, the profit- sharing rate fluctuated, and the profit sharing financing varied. To simultaneously test the hypothesis of third party funds and the level of profit sharing effect on financing for the results. Partially, third party funds have a significant effect on profit sharing.

THE EFFECT OF PROFIT SHARING FINANCING AND QARDH FINANCING ON NET PROFIT SHARIA BANK IN INDONESIA Maulana, Dede Rapsanjani; Ruchjana, Eva Theresna; Nurdiansyah, Dian Hakip
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 8, No 2 (2020): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v8i2.10325

This study aims to examine the effect of Profit Sharing Financing and Qardh Financing on Net Profit Sharia Commercial Bank. The method used is descriptive statistics with quantitative approach that is through the classical assumption test to analyze the data and multiple linear regression analysis to determine the level of relations or effect that given by Profit Sharing Financing and Qardh Financing on Net Profit and processed by using software SPSS 16. While data used are secondary data with quantitative data types during the period 2014- 2019. Population of this study is Sharia Commercial Bank companies with sampling method that is purposive sampling, so that the number of observations obtained as many as 6 companies. Based on the result of the research, the test of simultaneously results with the statistical test show that the variable Profit Sharing Financing and Qardh Financing simultaneously affected. The result of coefficient determination shows that Net Profit (Y) is influenced by Profit Sharing Financing (X1), Qardh Financing (X2) as much as 64.1% and the remaining left is influenced by other variables as much as 35.9%.

THE INFLUENCE OF THIRD PARTY FUNDS AND PROFIT SHARING RATE ON PROFIT SHARING FUNDING Dian Hakip Nurdiansyah; Eva Theresna Ruchjana; Syifa Fahrunnisa
Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v10i1.747

Sharia banking or Islamic banking is a financial institution. Activities based on Shariah principles and refers to the Qur'an and Hadith. Sharia banking not charge or pay interest to customers but in the form of profit sharing. One of the forms of financing in the Sharia banking is the financing of profit sharing which consists of mudharabah and musyarakah financing. The purpose of this research is to know the financing of profit sharing, third party fund, and the level of profit sharing in sharia commercial bank. This research to test and analyze whether there is influence of third party fund and profit sharing result to financing for both partially and simultaneously. The method used is descriptive quantitative sourced from the financial statements of sharia banks and literature study. The results showed that third party funds increased, the profit- sharing rate fluctuated, and the profit sharing financing varied. To simultaneously test the hypothesis of third party funds and the level of profit sharing effect on financing for the results. Partially, third party funds have a significant effect on profit sharing.

The Analysis of Tax Planning Implementation on Added Tax (Case Study at PT Toyotomo Indonesia and PT RKN Forge Indonesia) Dian Hakip Nurdiansyah; Eva Theresna Ruchjana; Moriska Alfarisi
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 7 No. 1 (2020): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Tax is one of the main sources of state revenue. The bigger the tax, the better the state finances. However, for the taxpayers, tax payments are a burden. On the other hand, the company is subject to state tax because its’ activities are the tax object, which is a value-added tax. The aim of this study were to find out the policy of the implementation of Tax Planning of Value Added Tax implemented by PT Toyotomo Indonesia and PT RKN Forge Indonesia, to analyze the proper implementation of Tax Planning in the efficiency of the amount of Value Added Tax Payable, and to analyze the impact of the Tax Planning Implementation on Value Added Tax at PT Toyotomo Indonesia and PT RKN Forge Indonesia. The method used was descriptive quantitative. The data used in this research were primary and secondary data. The data collecting techniques used were interviews, observation, and documentation. The data analysis used was descriptive quantitative analysis with study case approach. The results of the research of Taxation Implementation at PT Toyotomo Indonesia and PT RKN Forge Indonesia related to Value Added Tax to efficient the VAT payable is good and in accordance with the applicable tax regulation. The impact of the tax planning implementation on VAT is minimizing the taxes by conducting activities that are likely to minimize the tax costs such as tax saving, avoiding violations of tax regulations, optimizing the creditable input tax, utilizing the 0% tax facilities.

PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP RETURN ON ASSETS (ROA) Aily Suandi; Eva Theresna Ruchjana
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4733822

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja lingkungan dan biaya lingkungan terhadap return on assets perusahaan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif verifikatif dengan pendekatan kuantitatif yang bersumber dari annual report perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) dan juga laporan proper yang diterbitkan oleh Kementerian Lingkungan Hidup (KLH) periode 2014-2018. Teknik pengambilan sampel menggunakan teknik purposive sampling. Data yang diperoleh dianalisis dengan pengujian statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji koefisien determinasi dan uji hipotesis menggunakan uji t dan uji f. Penelitian ini menggunakan program SPSS versi 26 untuk mengolah data. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan dan biaya lingkungan berpengaruh secara parsial terhadap return on assets. Hasil lainnya menunjukkan bahwa kinerja lingkungan dan biaya lingkungan berpengaruh secara simultan terhadap return on assets.

Pengaruh Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Percetakan Di Karawang Indah Puspitasari; Eva Theresna Ruchjana
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.1508

The purpose of this study was to study the effect of Sales, Operational Costs on net income. The data in this study were obtained from the Karawang Cipta Grafika financial report. The population of this study is 48 that has been outlier to 46 data with 4 years of research from 2016- 2019 so that the number of samples in this study was 48 samples. The sampling technique used is saturation sampling. The data recovery method is descriptive interaction. Data were analyzed using multiple linear regression. The results of the simultaneous test are (1) Sales, operational costs to net income, (2) partial tests on sales variables have a significant effect on net income, (3) Operational costs increase on net income. Keywords : Net Profit, Sales, Operational Costs

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kinerja Lingkungan Terhadap Environmental Disclosure Agus Maulana; Eva Theresna Ruchjana; Dian Hakip Nurdiansyah
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1811

The background of this study is intend to identify, analyse, and describe the effect of size company, profitability, leverage, and environmental performance on environmental disclosure. The data on this uses a descriptive verificate research with a quantitative approach. In this study, used researches purposive sampling to determine the samples. This research using the secondary data taken from annual report that is published by companies sample. While in the process of data analysis in this research using SPSS 26 software consisting of classical assumption test (normalitas test, autocorrelation test, heteroskedastisity test and multicolinearity test) double regresilinear analysis, hypotesis test (t statictical test and F statistical test) and coefficient of determination test. The result of reseach is profitability has a negative influence on environmental disclosure. As for the size company, leverage, and environmental performance have no influence on environmental disclosure. Keywords: Company Size, Profitability, Leverage, Environmental Performance, Environmental Disclosure.

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