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Evi Mutia
Fakultas Ekonomi Universitas Syiah Kuala
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH INFORMASI LABA DAN ARUS KAS TERHADAP HARGA SAHAM Mutia, Evi
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 1, No 1 (2012)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

The objective of this research is to examine and find out empirical evidence of the influence ofinformation of earnings and cash flow on stock price. This study uses LQ 45 companies listedon Indonesian Stock Exchange as the study population. The data used is secondary data inthe form annual reports, financial statements, balance sheets, and notes to financialstatements on LQ 45 companies for period Agustus 2008 - February 2009. Taking target 45firms by using purposive sampling method and cross-section multiple regression model asanalyzing tool, the result of this research show that information of earnings, investingactivities of cash flow and Financing activities of cash flow have a significant effect to stockprice of LQ 45 companies which are listed on Indonesian Stock Exchange, but operatingectivities of cash flow and sum of cash flow have no significant effect to stock price of LQ 45companies which are listed on Indonesian Stock Exchange.Keywords: Earning, cash flow and stock price
ISLAMICITY FINANCIAL PERFORMANCE INDEX PERBANKAN SYARIAH DI INDONESIA Dinaroe Dinaroe; Indra Mulya; Evi Mutia
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 5, No 1 (2019): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.335 KB) | DOI: 10.24815/jped.v5i1.14217

Abstract

This research aims to examine the impact of Intellectual Capital and Good Governance Business Syariah (GGBS) towards Islamicity Financial Performance Index proxied by Profit Sharing Ratio (PSR). The data used is secondary data obtained from annual reports and the GCG implementation report that was published by the Islamic banks in the period of 2012 to 2016. This is a hypothesis testing research using purposive sampling method with 11 Islamic banks as the object of the research. The analysis method used is multiple regression analysis and the result partially shows that GGBS has a significant influence on Islamicity financial performance index, whereas intellectual capital does not.While, simultaneous testing shows both variables affect the islamicity financial performance index Islamic bank. Keywords: intellectual capital, GGBS, profit sharing ratio, Islamicity financial performance index  Abstrak Penelitian ini bertujuan untuk menguji pengaruh Modal Intelektual dan penerapan Good Governance Business Syariah terhadap Islamicity Financial Performance Index yang diproksikan dengan Profit Sharing Ratio (PSR). Data yang digunakan merupakan data sekunder yang berasal dari laporan tahunan (annual report) dan laporan pelaksanaan GCG yang dipublikasikan pada website masing-masing Bank syariah selama periode 2012-2016. Penelitian hipotesis ini menggunakan purposive sampling sebagai pengambilan sampel dengan 11 Bank Umum Syariah sebagai objek penelitian. Metode analisis yang  digunakan adalah analisis regresi linear berganda, dan hasil penelitian menunjukkan bahwa secara parsial modal intelektual tidak berpengaruh terhadap Islamicity Financial Performance Index perbankan syariah, sedangkan penerapan Good Governance Business syariah berpengaruh signifikan terhadap Islamicity Financial Performance Index. Pengujian secara simultan menunjukkan bahwa kedua variabel berpengaruh signifikan terhadap Islamicity Financial Performance Index Perbankan Syariah.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Evi Mutia; Zuraida Zuraida; Devi Andriani
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study aims to examine and analyses about the effect of company size, profitability and size of board of commissioner on the corporate social responsibility disclosure. The type of data used are secondary data, the data used are the annual report to manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2006-2008. This study aims to examine and analyses about the effect, variables simultaneously test or the test individual effect of company size, profitability and size of board of commissioner on the corporate social responsibility disclosure.This research indicates that (1) company size, profitability and size of board of commissioner have a significant influence on the corporate social responsibility disclosure. (2) Company size have a significant influence on the corporate social responsibility disclosure.(3) Profitability have not a significant influence on the corporate social responsibility disclosure.(4)size of board of commissioner have a significant influence on the corporate social responsibility disclosure.Keywords: Company Size, Profitability, Size Of Board Of Commisioner and Corporate Social Responsibility Disclosure
ANALISIS AKUNTABILITAS PENGELOLAAN ZAKAT PADA BAITUL MAL DAN RUMAH ZAKAT DI KOTA BANDA ACEH Evi Mutia; Muhammad Fadhil; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Baitul Mal Banda Aceh and Rumah Zakat Aceh are organizations that are trusted by muzakki in distributed zakat to mustahiq in Banda Aceh city. The purpose of this study is to see how the accountability and management of zakat in Baitul Mal Banda Aceh and Rumah zakat Aceh in order to increase public trust in management of zakat institutions. The method used is descriptive analysis method with a qualitative research approach. The research data collection is done through field research with data collection techniques through interviews and documentation. The results showed that Baitul Mal Banda Aceh and Rumah Zakat Aceh had carried out accountability. This can be seen from the procedure for receiving and distributing zakat as well as the existence of financial reports that are routinely made by the management of Baitul Mal Banda Aceh and Rumah Zakat Aceh.
PERBANDINGAN RISIKO OBLIGASI SYARIAH DAN KONVENSIONAL DI INDONESIA Evi Mutia; Heri Tamliqa; Wida Fadhlia; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Islamic and conventional bonds are two kinds of financial instruments that share in the Indonesian capital market. Islamic Bond (Sukuk) is bonds that the implementation based on the principles of Islamic law. Sukuk is not like other interest-based securities, but in conventional bond yields received one of them in the form of interest. The conventional bonds are based on debt instrument while the Sukuk financing is based on the equity method. The aim of this research is the comparative analysis of risk between sukuk and conventional bond in Indonesia by using model calculations Value at Risk (VaR) framework for the period 2010-2014. This study used various methods on analyze the data. The result indicates that there is a significant performance difference between Bonds and sukuk based on Yield toMaturity. YTM of sukuk is greater than conventional bonds. When compared risk with conventional bonds the sukuk stands better in these sensitivity measures and sukuk have a lower level of risk than conventional bonds.
ANALISIS MANAJEMEN RISIKO PEMBIAYAAN PADA PT. LKM MAHIRAH MUAMALAH SYARIAH KOTA BANDA ACEH Hittatun Husna; Evi Mutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the implementation of financing risk management at PT. LKM Mahirah Muamalah Syariah of Banda Aceh City. This research using a qualitative descriptive methode. The data used are primary data using interview, observation and documentation techniques. The results of this study indicate that the implementation of financing risk management at PT. LKM Mahirah Muamalah Syariah has been implemented well. This is evidenced by the theory and its application in accordance with the rules stipulated by the Financial Services Authority Regulation (PJOK). The four stages in financing risk management, namely the identification, measurement, monitoring and risk control stages are carried out very prudently. The implementation of financing risk management on credit risk, which is seen from the risk of problem financing, is concluded that it is well managed. This can be seen in the decrease in the percentage of the NPF ratio for each period, there is 2.90% in 2019 to 1.88% in 2020. The implementation of risk management in market risk is also concluded as good. It can be concluded that the two risks above do not have a major effect on PT. LKM Mahirah Muamalah Syariah
PENDEKATAN MAQASHID SHARIAH INDEX SEBAGAI PENGUKURAN KINERJA PERBANKAN SYARIAH DI ASIA TENGGARA Mutia, Evi; Musfirah, Nastha
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to analyze the performance of Islamic banking in Southeast Asian countries using maqashid shariah index. The performance assessment of Islamic banking is usually only seen from the measurement of financial performance. In this study, the performance of Islamic banking will be measured in terms of the purpose of using the concept maqashid shariah index advanced by Abdul Majid Najjar which presents a concept maqashid shariah more widely and effectively by divide it into four objectives and eight elements. This type of research is quantitative descriptive. The object of the research is an Islamic commercial bank in the Southeast Asian countries (Indonesia, Malaysia, Brunei, Thailand and the Philippines) which have 25 Islamic banks. Data used is secondary data in the form of financial statements or annual reports that obtained from the official website of each bank. By using maqashid shariah index and the methods of SAW (Simple Additive Weighting), it can be concluded that Indonesia has the best performance in the amount of 46.22%, followed by Malaysia amounted to 43.15%, Brunei Darussalam by 37.54%, Thailand amounted to 17.51%, and Philippine amounted to 1.12%.
EFEKTIFITAS PENGELOLAAN ZAKAT DI BAITUL MAL BENER MERIAH Yuni Simah Bengi; Evi Mutia; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21219

Abstract

This research had a purpose to evaluate Baitul mal regulation in bener meriah. It is used both primary data such as interview with narasumber they are the staff of Baitul maal in bener meriah and documentary data in the Baitul mal bener meriah and secondary data such as financial data in Baitul mal bener meriah. The purpose of this research is to know how the Baitul mal in bener meriah doing the activity and operasional and is it follow the regulation that government state. It is a qualitative research with interactive analysis method such as collecting data, reducting data, verivication data and got the result to examine the problem. This research had a result such as The level of effectiveness in distributing zakat funds for 5 years is in the Very Ineffective category (ACR20%). The level of effectiveness of the distribution of zakat funds for 5 years is in the Very Ineffective category (ACR20%) and The effectiveness of zakat management starts from the Management of Biatu Mall, Bener Meriah Regency, which distributes zakat once a year, but if there is a situation of urgency, the distribution of zakat funds can be carried out before the due date for the distribution of zakat funds.
Pengaruh Risiko Pembiayaan Musyrakah dan Risiko Pembiayaan Murabahah terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Cut Afrianandra; Evi Mutia
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 2 (2014): September 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine and analyze the effect of Musharaka financing risk and the risk of murabaha financing to profitability in Indonesian Islamic banks. The target population of this research is Islamic Banks in Indonesia that registered for three consecutive years. Based entire population, there are 11 Islamic bank for 3 years with 33 observation data. The multiple regression analysis model in used to test the hypothesis. The results of this study indicate that the risk of Musharaka financing and murabahah risks simultaneously affect on profitability. In partial Musharaka financing risk and the risk of murabaha financing have positive influances on profitability.
Community Service: Entrepreneurship And Cultural Collaboration To Improve The Quality Of University Mutia, Evi; Madjid, Iskandarsyah; Azuddin Yakob, Noor; Asmara, Jhon Andra; Mulyany, Ratna; BZ, Fazli Syam; Farid, Farid; Suryani, Ade Irma; Halimatussakdiah, Halimatussakdiah; Nizam, Ahmad; Seftarita, Chenny; Bambang, Bambang
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.227

Abstract

This community service carries the theme of entrepreneurship and cultural collaboration, which aims to improve the quality of universities. Universities act as centers of academic learning and as agents of positive transformation and foster an entrepreneurial mindset among their students. This activity was carried out by the Faculty of Economics and Business, Universitas Syiah Kuala, in collaboration with the Graduate School of Business, Universiti Kebangsaan Malaysia. Using Service Learning (SL) and Partnership/Collaboration methods, this program combines entrepreneurship and cultural collaboration, providing a holistic approach to university engagement. Entrepreneurship education has gained significant recognition as a catalyst for innovation, economic growth, and job creation. Cultural collaboration, in parallel, underscores the importance of preserving and celebrating cultural diversity while fostering cross-cultural understanding, which in this program is carried out by rebranding the university in particular and Aceh in general. As the university grows, its commitment to community service remains a cornerstone of its mission to create a better, more inclusive, and culturally enriched society. Future initiatives could explore deeper aspects, such as innovation and sustainable collaboration strategies.
Co-Authors Ade Irma Suryani Azuddin Yakob, Noor Bambang Bambang BZ, Fazli Syam Chenny Seftarita Cut Afrianandra Cut Afrianandra, Cut Devi Andriani Dinaroe Dinaroe Farid Farid, Farid Halimatussakdiah Halimatussakdiah Heri Tamliqa Hittatun Husna Indra Mulya Iskandarsyah Madjid, Iskandarsyah Jhon Andra Asmara Meutia Fitri Muhammad Fadhil Musfirah, Nastha Musfirah, Nastha Nizam, Ahmad Rahmawaty Rahmawaty Ratna Mulyany, Ratna Suparno Suparno Wida Fadhlia Yuni Simah Bengi Zuraida Zuraida