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All Journal Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Bina Akuntansi Jurnal Penelitian Pendidikan Indonesia AKRUAL : Jurnal Akuntansi dan Keuangan`
Busra Busra
Jurusan Tata Niaga Politeknik Negeri Lhokseumawe
Economics, Econometrics & Finance Other

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DAMPAK INVESTASI DAN KONSUMSI TERHADAP PERTUMBUHAN EKONOMI INDONESIA: PENDEKATAN ANALISIS ERROR CORECTION MODEL Busra Busra; Yuli Anisah
Ekonis: Jurnal Ekonomi dan Bisnis Vol 21, No 1 (2019): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.97 KB) | DOI: 10.30811/ekonis.v21i1.898

Abstract

Abstrack: This study aims to analyze the impact of investment and consumption on Indonesia's economic growth. this study uses data sourced from the Indonesian Central Bureau of Statistics from 1960 - 2014, with 54 years of data. the data used are data on economic growth, consumption and investment data during this period. all data were tested by unit root test and cointegration, and statistics and cointegration at first difference. Next. using the error correction model approach, we find that investment and consumption adjust economic growth in 1 (one) lag. The influence of the Investment Fund on economic growth can be seen in the short term. This shows that the Investment variable has a significant relationship. towards Economic Growth. Keywords: Error corection model, investation, consumption, first difference, cointegrasi
BOOK TAX DIFFERENCES, KEBIJAKAN HUTANG DAN PROFITABILITAS DAMPAKNYA TERHADAP PERUBAHAN KEUNTUNGAN PADA PERBANKAN UMUM SYARIAH DIINDONESIA Busra Busra; cut ridha zarina; Mukhlisul Mujahid; nurmila dewi; yulianisah yulianisah; syarifudin syarifudin
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.286

Abstract

This study has the aim of testing the effect of the model partially or simultaneously, namely changes in the profits of Sharia General Banking in Indonesia which are thought to be influenced by booktax differences, debt policies and profitability. The population is all sharia commercial banks operating in Indonesia, using purposive sampling ten samples were selected. The classical assumption test is carried out first before testing the model, and the results are that the model being tested is free from the classical assumption problem. By using panel data regression test, it is obtained that simultaneously all variables have a significant effect on changes in the profits of Islamic banking in Indonesia. While the partial test shows that there is a permanent difference and debt policy has a negative and significant effect on changes in profits, temporary differences and profitability have a positive and significant effect on changes in profits.
Baitul Maal learning organization in producing quality zakat accounting information Marjulin Marjulin; Yusri Hazmi; Hilmi Hilmi; Teuku Zulkarnain; Busra Busra
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232225

Abstract

This study aims to provide a basic understanding of the importance of organizational learning in producing quality zakat accounting information in Baitul Mal in Aceh. The methods used in this study are descriptive methods and explanatory research methods, and data will be collected by distributing questionnaires to zakat managers. who are members of the Baitul Mal institution. The data will be processed using a statistical tool, namely Partial Least Square (PLS) based on covariates. The results of this study prove that continuous organizational learning has an impact on the quality of information produced, this can be seen from the hypothesis test which shows that the organizational learning variable produces a number of 2.293 which is greater than the critical 1.65. Since the value of arithmetic is greater than critical, then at an error rate of 5% it is decided to reject Ho. So based on the test results, it can be concluded that organizational learning has a significant effect on the quality of zakat accounting information in Baitul Mal Aceh. So that the more frequent holding of training activities, seminars and symposia as well as opportunities to continue formal education for zakat managers will affect the quality of zakat management financial statements so that the reports produced contain accurate, timely, relevant and complete information, which can be useful in decision making.
PENGARUH BIAYA OPERASIONAL DAN PENJUALAN TERHADAP LABA PADA PERUSAHAAN PT INDOFOOD CBP SUKSES MAKMUR TBK Cut Saidati Yahumairah; Busra Busra
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v6i1.4156

Abstract

This study aims to analyze the effect of operating costs and sales on profits at the company Pt Indofood Cbp Sukses Makmur Tbk which is listed on the IDX 2014-2023. This study uses a descriptive verification method with a quantitative approach. The population in this study were PT Indofood CBP Sukses Makmur Tbk companies listed on the IDX 2014-2023 which amounted to 10 years. The sampling technique in this study was saturated sampling technique. The data source used is secondary data, namely quarterly financial reports on the company PT Indofood CBP Sukses Makmur Tbk. The data analysis technique used is multiple linear regression analysis and uses descriptive statistical tests, classical assumption tests, significance tests (t tests and F tests) and coefficient of determination analysis using SPSS. Based on the results of this study indicate (1) Partially operating costs have no effect on profits at the company pt indofood cbp sukses makmur tbk (2) Sales partially affect profits at the company pt indofood cbp sukses makmur tbk (3) Operating costs and sales simultaneously affect profits at the company pt indofood cbp sukses makmur tbk.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA Hijratil Munira; Busra Busra
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v6i1.4158

Abstract

This research aims to empirically prove the influence of Good Corporate Governance on the financial performance of sharia banking. Based on the purposive sampling method, the samples obtained were 7 sharia banks that met the criteria. Research data was obtained from annual reports for the 2016-2021 period. The data in this research is quantitative data using secondary data. The analytical method used is multiple linear regression analysis of panel data. The research results show that the board of commissioners has a negative and significant effect on financial performance, because too many board of commissioners can reduce the company's profitability, the board of directors has a positive and significant effect on financial performance, the sharia supervisory board has a positive and significant effect on financial performance and the audit committee does not influence on financial performance. Together the board of commissioners, board of directors, sharia supervisory board and audit committee influence Return on Assets. Regarding efforts to improve financial performance, sharia commercial banks should focus more on the board of directors and sharia supervisory board. Because the better the board of directors and sharia supervisory board, the better the financial performance of sharia commercial banks in 2016-2018.
Co-Authors cut ridha zarina Cut Saidati Yahumairah Hijratil Munira Hilmi Marjulin Marjulin Mukhlisul Mujahid Nurmila Dewi Syarifudin Syarifudin Teuku Zulkarnain Yuli Anisah yulianisah yulianisah Yusri Hazmi