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Penyajian Akuntansi Qardhul Hasan Dalam Laporan Keuangan Perbankan Syariah Ana Kadarningsih
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 7, No 1 (2017)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.269 KB) | DOI: 10.21927/jesi.2017.7(1).32-41

Abstract

The rise of the establishment of Islamic Banks and the opening branch of  conventional banks that provide services using sharia system (office channeling) have increase financial transactions in Islamic Laws indirectly. Qardhul hasan is one of the most important financial transactions in Islamic Laws. The public do not have enough comprehension about qardhul hasan. Therefore, this study aims to explain the process of preparing accounting for qardhul hasan in Islamic Banks . This accounting process will establish financial statements for Islamic Banks based on standard juridical (or law's regulations) and normative (al-Qur'an and Sunnah) . The results of literature review show accounting process for qardhul hasan in Islamic Banks must be implemented with existing regulations so it can be used by stakeholders as a form of transparency (tabligh), validiy (shidiq) of financial report, professionalism (fathonah) and accountability (amanah) for Islamic Banks.
Why does Gojek fail to maintain the Top Brand Award? Maaz Ud Din; Ana Kadarningsih; Nenny Ariani
Jurnal Inovasi Ekonomi Vol. 5 No. 03 (2020): Regular Issue
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v5i03.11343

Abstract

This study aims to understand the factors that cause Gojek to fail to maintain the Top Brand Award status. To answer the research objectives, the study build a conceptual framework with brand images as a mediating variable of service quality, product, promotion, and price on purchasing decisions. The research sample was 100 respondents. Test of research instruments using factor analysis for validity, and Cronbach Alpha for reliability and use multiple linear regression for data analysis. The result of this study found that the failure of Gojek to maintain the status of the Top Brand Award was caused by the company's lack of strengthening the driving variables. The statement is based on the finding that only price having a significant positive effect on brand images, while service quality, product, and promotion are not significant. The result makes the total impact of exogenous variables less optimal in increasing purchasing decisions.
Rasio Keuangan, Financial Distress Dalam Prediksi Kebangkrutan Perusahaan Manufaktur Firda Rismadhani; Ana Kadarningsih
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 13 No 1 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i2.689

Abstract

Financial distress is a financial condition of a company that is in a state of crisis. The purpose of this study is to find out the effect of liquidity, leverage, operating capacity, profitability, and firm growth on financial distress. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018 with the sampling technique using porposive sampling or criteria. Based on the technique, obtained sample of 112 companies. The results of this study indicate that liquidity and profitability has a significant effect on the financial distress of manufacturing companies listed on the Indonesian stock exchange. Meanwhile, leverage, operating capacity, and firm growth have no effect on the financial distress of manufacturing companies listed on the Indonesian Stock Exchange.
Skala Perusahaan Sebagai Penentu Keberhasilan Kinerja Keuangan Internal Pada Perusahaan Saham LQ-45 Tri Purwani; Ana Kadarningsih
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2021): DESEMBER: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v14i2.1142

Abstract

There are three objectives in this study, namely to see the effect of company scale, liquidity and capital structure on internal financial performance. The research population took the financial data of companies or issuers of LQ-45 shares of 56 companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample used was 36 companies with the criteria for issuing complete financial reports for the 2017-2020 period. Methods of data analysis using quantitative data with the classical assumption test, multiple regression test, hypothesis testing and test the coefficient of determination. All the results from the research show a significant effect but with different directions of the relationship. Company scale and liquidity have a positive effect on the company's internal financial performance, but capital structure has a negative and influence
Peran Kinerja Keuangan Dalam Meningkatkan Harga Saham Pada Perusahaan Go Public Tri Purwani; Ana Kadarningsih
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2020): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v13i2.1144

Abstract

Increasing the prosperity of owners or shareholders is one of the goals of companies that have gone public. The high prosperity will increase the market performance of companies going public. The purpose of this study is to determine the role of financial performance in improving the stock price of companies going public. The population used in this research is 65 companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling technique used purposive sampling method, in order to obtain a sample of 60 companies that meet the sample criteria. The data analysis method used in this research is multiple linear regression analysis, descriptive analysis, normality test, coefficient of determination, and t test. Financial performance variables are measured from three ratios, namely solvency ratios, profitability ratios, and activity ratios. The results showed that the solvency ratio and profitability ratio have a significant influence on the stock price of companies going public. The activity ratio shows that the results cannot affect the stock price of companies going public
Rasio Keuangan Versus Rasio Pasar Untuk Peningkatan Nilai Perusahaan Food Dan Beverage Dian Prawitasari; Ana Kadarningsih; Nanda Budi Kurniasih
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 6 (2023): Desember : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i6.329

Abstract

Company performance can be seen from financial ratios and market ratios. High financial ratios and market ratios will attract investor interest, thereby increasing company value. This research has two objectives, namely looking at the influence of financial ratios on company value and analyzing the influence of market ratios on company value in the food and beverage sector. The research sample consisted of 120 annual financial data from 30 food and beverage sector companies listed on IDX consecutively from 2019-2022. The analysis method uses multiple regression tests and classical assumptions with SPSS as an analysis tool. Financial ratios are measured from three ratios, namely the solvency ratio, profitability ratio and liquidity ratio. The market ratio is measured from earnings per share or EPS. The research results show that only financial ratios as measured by profitability ratios can influence company value positively and significantly, while other financial ratios have no effect on company value. The market ratio relationship shows significant and negative influence on company value.
Peningkatan Kompetensi Guru Pengajar TPQ Al-Furqon Betokan Krajan Demak Melalui Pelatihan Softskills Public Speaking dan Team Work Dian Prawitasari; Sih Darmi Astuti; Ana Kadarningsih
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 1 No. 6 (2023): Desember : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v1i6.151

Abstract

The problem that occurs at TPQ Al Furqon is the lack of teacher competence, especially soft skills. So the teachers at TPQ Al-Furqon Demak need soft skills training to improve their teaching and learning competence. This soft skills training takes the form of public speaking and team work with the aim of learning the Koran to run effectively and efficiently. Apart from that, this training aims to create an atmosphere of Teaching and Learning Activities (KBM) that is structured, clear and directed according to their respective roles. The approach method used includes the FGD (Focus Group Discussion) approach including sharing sessions. The activity stages consist of the counseling or material delivery stage, the training practice stage and the training evaluation stage including sharing sessions. This activities result show that teachers understand the importance of public speaking and team work so that teaching and learning activities more interesting and effective.
Rasio Hutang dan Profitabilitas terhadap Valuasi Perusahaan Perbankan Selama Pandemi Sella Fahima Ariyani; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1287

Abstract

An investor's evaluation of a company's performance is predicated on its market value. A firm's stock market performance may be discerned through its value. Public perception will indicate that a company's future prospects and performance are favorable in proportion to its valuation. The aim of this study is to ascertain the impact of the Debt to Equity Ratio and Net Profit Margin on the valuation of companies, as well as the extent to which Sales Growth can influence company value. For the period of 2019 to 2022, the population of this study comprised 47 banking sector corporations that were publicly listed on the Indonesia Stock Exchange. Utilizing a variety of predetermined criteria, Purposive sampling technique was used for sample selection. A total of 172 data from 43 companies were sampled for this four year observation period. Descriptive statistical analysis, trials for normality, heteroscedasticity, autocorrelation, multicollinearity, multiple linear regression, coefficient of determination, and F test are all components of the research analysis method. SPSS Statistics 25 is the analytical instrument utilized. As demonstrated by the research findings, the Debt to Equity Ratio and Net Profit Margin are two variables that significantly impact the value of a company. Furthermore, with regard to the value of a company, Sales Growth has no appreciable impact.
Optimasi Nilai Perusahaan Property dan Real Estate: Analisis Good Corporate Governance (GCG), Profitabilitas, dan Struktur Modal Dita Sobiroh; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1288

Abstract

This study aims to analyze the impact of good corporate governance, profitability, and capital structure on company value in property and real estate subsector companies that are verified on the Indonesia Stock Exchange (BEI). This population study uses a purposive sampling method through real estate and property subsector companies verified on the Indonesia Stock Exchange from 2018-2022. Through predetermined conditions, 43 companies were taken as samples, with a total of 215 data analyzed. This study uses the method of descriptive statistical analysis, multiple linear regression tests, classical assumptions and hypotheses. The results of the study partially observed that good corporate governance as proxied by the independent board of commissioners had a significant negative impact on company value, profitability as proxied by return on assets had a significant positive impact on company value, and capital structure as proxied by the debt to equity ratio did not have a significant impact on company value had a significant negative impact on company value.
Hubungan Literasi Keuangan dengan Financial Behavior Pada Mahasiswa Ekonomi dan Bisnis Afysca Maharani Dyan Fystari; Ana Kadarningsih
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1290

Abstract

Today, financial problems have become commonplace in everyday life. Many students have difficulty managing their finances. This is caused by a lack of financial literacy among students, the lifestyle of each individual, and the financial attitude of each student. The population of this research is all students from the Faculty of Economics and Business. The sample criteria are FEB students class 2020 – 2021. The sampling method that meets the criteria is purposive sampling which is carried out by distributing questionnaires via Google Form. The sample collected from distributing questionnaires was 275 data and only 272 data met the criteria and could be processed. Research analysis uses SEM PLS with Smart PLS software Version 4.0