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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Ekonis : Jurnal Ekonomi dan Bisnis International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Akuntansi
Mukhlisul Muzahid
Politeknik Negeri Lhokseumawe
Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP PERUBAHAN LABA PADA EMITEN SYARIAH YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Purnama, Yuli Mulia; Muzahid, Mukhlisul; Safaruddin, Safaruddin
Ekonis: Jurnal Ekonomi dan Bisnis Vol 27, No 1 (2025): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v27i1.6837

Abstract

Abstract: Analysis of the Effect of Profitability, Liquidity and Solvency on Profit Changes in Sharia Issuers Listed in the Jakarta Islamic Index for the 2018-2020 Period.  This study aims to test and analyze whether Return On Equity (ROE), Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on earnings changes.  This study uses a quantitative descriptive approach, the type of data used is panel data, with panel data regression analysis method using Eviews 9 as a data processing tool.  Total population of 45 companies, research samples using purposive sampling obtained as many as 18 samples.  Before being analyzed, the data used were first tested for classical assumptions which include (normality test, multicollinearity test and heteroscedasticity test), panel data regression test and hypothesis testing using simultaneous test and partial test in the table with a significant value of 0.05.  The results showed that simultaneously Return On Equity (ROE), Current Ratio (CR) and Debt to Equity Ratio (DER) had a significant effect on earnings changes.  Partially Return On Equity (ROE) and Current Ratio (CR) have a positive and significant effect on changes in earnings, while the Debt to Equity Ratio (DER) has no significant effect on changes in earnings.  The results of the Adjusted R Square test show that the variation in the dependent variable of earnings changes that can be explained by Return On Equity (ROE), Current Ratio (CR) and Debt to Equity Ratio (DER) is 40% while the remaining 60% can be explained by other variables outside  this research..Keywords: Return On Equity, Current Ratio, Debt to Equity Ratio and Profit Changes
THE IMPLEMENTATION OF SHARIA-BASED CREATIVE ECONOMY THROUGH GOOD GOVERNANCE TO ACHIEVE THE REGIONAL INDEPENDENCE LEVEL Zulkarnaini; Dasmi Husin; Mukhlisul Muzahid; Ali Imran; Anhar Firdaus; Lakharis Inuzula
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.794

Abstract

The right to regional autonomy is a source of strength for local governments in realizing community prosperity. Therefore, a work program is needed that can encourage the acceleration of regional progress so that the region can achieve the level of regional independence. The purpose of the study is to recommend local governments, especially the Lhokseumawe City Government, to be able to increase the potential of the region through the application of a sharia-based creative economy that is very in line with local culture.The target of this research is the independent variable, namely the application of sharia-based creative economy and good governance, while the dependent variable is the level of regional independence. This research is a survey of government officials. The analytical tool used is Moderated Regression Analysis (MRA). The intended respondents are people who are involved in the upper-middle management level, or who are directly involved in the operational processes of the government based on established criteria (purposive sampling).The results show that the application of a sharia-based creative economy has a significant influence on the level of regional independence in the Lhokseumawe City Government, while the application of a sharia-based creative economy moderated by good governance also has a significant influence on the level of regional independence. In other words, good governance can strengthen the influence of the application of a sharia-based creative economy on the level of regional independence.
ANALYSIS FACTOR KURS, INFLATION RATE, INTEREST RATE AND BANK CENTRAL SHARIA CERTIFICATE OF SHARIA STOCK INDEKS Mukhlisul Muzahid; Lukman; Aryati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.822

Abstract

This study aims to determine the effect of the exchange rate, inflation rate, interest rate, and central bank sharia certificate on the sharia stock index. The data used in this study is in the form of panel data using a sample of 50 companies registered on the sharia stock index for 2017-2021. The data analysis technique in this study uses panel data analysis with the fixed effect model. The results showed that simultaneously the exchange rate, inflation rate, interest rate, and the Central Bank's sharia certificate had a significant effect on the sharia stock index. This is based on the results of the F test, namely the calculated F value > F table (47.86140> 2.44) with a prob level (F-Statistic) of 0.000 using an α level of 0.05 or 5%. While partially the exchange rate and inflation rate have no effect on the sharia stock index, but the interest rate and the central bank sharia certificate have a significant effect on the sharia stock index.
ENHANCING UTILIZATION OF HEALTH FUNDS INSURANCE THROUGH THE ACCOUNTABILITY CONTROL MODEL Muhammad Arifai; Zulkarnaini; Dwi Melvinasvita; Yeni Irawan; Mukhlisul Muzahid
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.1142

Abstract

The Aceh People's Health Insurance Fund (known as JKA, JaminanKesehatan Aceh) is an investment by the Aceh’s Government in the public health sector that requires continuous monitoring and control to ensure the provision of quality medical services. This study aims to develop an accountability control model in the strategic resource management of JKA, which is considered appropriate to identify the suitable and efficient level of control in managing JKA funds by hospitals in Aceh. The research framework is developed based on theoretical arguments emphasizing the need to utilize an appropriate control model that focuses on monitoring the responsiveness of health care providers to the expectations, desires, and demands of health service users. Additionally, the study also tracks financial and non-financial administration compliance aspects, as well as the achievement of stakeholder missions in the utilization of JKA funds. Despite the integration of JKA funds with the National Health Insurance program under the Social Security Administrating Body, service issues persist, and potential for improvement remains. In this study, the Performance Measurement System (PMS) control model is employed as a moderator of the JKN-JKA hospital control system, which consists of two strategic resources, namely human resource control and physical resource control, with a focus on JKA utilization performance. The utilization of the control model is categorized into two continuums, namely diagnostic control and interactive control. Respondent data were obtained through purposive sampling based on the research objectives. The sample for this research comprises hospitals, health centers, clinics, and optical facilities providing JKA health services in North Aceh and Lhokseumawe City. The study results provide empirical evidence that the utilization of a diagnostic and interactive control model enhances the performance of JKA fund utilization. This finding implies the applicability of the PMS control model for health service providers in Aceh.
ANALYSIS OF RETURN ON EQUITY, CURRENT RATIO AND DEBT TO EQUITY RATIO TO CHANGES IN PROFIT IN SHARIA ISSUERS JAKARTA ISLAMIC INDEX Mukhlisul Muzahid; Aryati; Lukman
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 6 (2022): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i6.820

Abstract

This study aims to examine and analyze Return On Equity, Current Ratio and Debt to Equity Ratio which have a significant effect on changes in earnings. This study uses a quantitative descriptive approach, the data used is panel data, with panel data regression analysis method as a data processing tool. Total population of 45 companies, research samples using purposive sampling obtained as many as 18 samples. The data was first tested by classical assumptions, normality test, multicollinearity test and heteroscedasticity test, panel data regression test and hypothesis testing using simultaneous test and partial test with a significant value of 0.05. The results showed that simultaneously Return On Equity, Current Ratio and Debt to Equity Ratio have a significant effect on earnings changes. partially Return On Equity and Current Ratio have a positive and significant effect on earnings changes, while the Debt to Equity Ratio has no significant effect on earnings changes. The results of the Adjusted R Square test show that the variation in the dependent variable is changes in earnings which can be explained by Return On Equity, Current Ratio and Debt to Equity Ratio of 41% while the remaining 59% can be explained by other variables outside this study.
ANALISA PENGARUH PANDEMI COVID 19 TERHADAP TINGKAT PENDAPATAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI LHOKSEUKON KABUPATEN ACEH UTARA Muzahid, Mukhlisul; Yazid AR, M.
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 1 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i1.5022

Abstract

Abstract: The Covid-19 pandemic has caused a very significant decline in the turnover of Micro, Small and Medium Enterprises (MSMEs). This study aims to and analyze how much influence the Covid-19 pandemic has on the income of Micro, Small and Medium Enterprises (MSMEs) in Lhokseukon, North Aceh Regency. The research method used is descriptive quantitative method, using primary data sources through questionnaires and secondary from references to previous research results and online news that are directly related this research.This research stage starts from a preliminary survey to the market area and interviews with business actors to obtain information about the business and income level of MSMEs. In this study using the Linear Regression Analysis method with the consideration that the pattern of relationships between variables in the study is correlative and causal. This model will be able to answer the form of research problems so that the goal can be achieved, namely measuring how much influence the Covid 19 pandemic has on MSME business income. Respondents in this study were MSME business actors totaling 85 respondents with a purposive sampling approach. The results show that simultaneously and partially independent variables have a significant effect on the dependent variable.Keywords: Income, UMKM, Covid-19, Pandemic.
PENGARUH GOODWILL, ASET TAK BERWUJUD LAINNYA, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Farahiyah, Raudhatul; Muzahid, Mukhlisul; Herwinsyah, Reynold
Ekonis: Jurnal Ekonomi dan Bisnis Vol 27, No 2 (2025): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v27i2.8553

Abstract

Abstract: This study aims to determine the effect of goodwill, other intangible assets, company size, and leverage on company value in companies listed on the Jakarta Islamic Index in 2020-2024. The data used are annual financial reports from 2020-2024. The research population consists of companies listed on the Jakarta Islamic Index in 2020-2024. Data sources were obtained from each company's published financial statements. The sampling technique used purposive sampling, and based on the sample selection criteria, 10 companies were selected for observation in this study. Data analysis was conducted using multiple linear regression with the assistance of Eviews version 12. The results of the study indicate that goodwill and company size have a significant negative effect on company value, while leverage has a significant positive effect on company value, and other intangible assets have no effect on company value. The R2 test results show that 35.21% of the independent variables explain the variation in company value.Keywords: Goodwill, Other intangible assets, Company size, Leverage, and Company value
PENGARUH PEMANFAATAN SISTEM KEUANGAN DESA DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KEUANGAN DANA DESA KOTA LHOKSEUMAWE Dewi, Jesi Mahara; Arifai, Muhammad; Muzahid, Mukhlisul; Safaruddin, Safaruddin
Ekonis: Jurnal Ekonomi dan Bisnis Vol 27, No 2 (2025): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v27i2.8552

Abstract

Abstract: This study aims to determine the Effect of the Utilization of the Village Financial System and Human Resource Competence on the Financial Accountability of Village Funds in Lhokseumawe City. The population in this study were all villages in Lhokseumawe City totaling 68 villages and the sample amounted to 68 villages in Lhokseumawe City with a sampling technique that is saturated sampling, with a total of 136 respondents, namely village heads and village treasurers. The data used are primary data where the data was obtained by distributing questionnaires directly to villages in Lhokseumawe City. The data analysis technique used is the Multiple Linear Regression Analysis method by conducting classical assumption tests, and hypothesis testing and testing using the SPSS IMB 27 statistical analysis tool. During the observation period, it showed that the research data was normally distributed and free from classical assumption problems. The results of this study indicate that the utilization of the village financial system and human resource competence have a significant effect on the financial accountability of village funds in Lhokseumawe City. Partially, the results indicate that the variables of village financial system utilization and human resource competency significantly influence the financial accountability of village funds in Lhokseumawe City. The influence of these two independent variables on the financial accountability of village funds in Lhokseumawe City is 31.2%, while the remaining 68.8% is explained by other factors not included in the study.Keywords: Village Financial System Utilization, Human Resource Competency, Village Fund Financial Accountability
PENGARUH NON PERFORMING FINANCING TERHADAP LIKUIDITAS BANK MUAMALAT Mukhlisul Muzahid; Hamdani Hamdani; Khairil Fata; Salma K Nisa
Ekonis: Jurnal Ekonomi dan Bisnis Vol 28, No 1 (2026): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v28i1.9003

Abstract

This study examines the impact of Non Performing Financing (NPF) from Murabahah, Mudharabah, and Musyarakah contracts on the liquidity of Bank Muamalat Indonesia during 2016-2024. Using multiple linear regression analysis, the study found that Murabahah and Musyarakah NPFs individually do not significantly affect the bank's liquidity. However, Mudharabah NPF shows a positive and significant influence on liquidity, indicating the bank's ability to reallocate funds from problematic financing to more liquid assets. Nevertheless, collectively, all three types of NPF simultaneously have a significant impact on Bank Muamalat Indonesia's liquidity, emphasizing the importance of comprehensive risk management to maintain the financial stability of Islamic banks..Keywords: NPF, Murabahah, Mudharabah, Musyarakah, Liquidity
Co-Authors Agustina, Monika Ali Imran Anhar Firdaus Aryati Aryati Aryati Dasmi Husin Dewi, Jesi Mahara Dwi Melvinasvita Farahiyah, Raudhatul Hamdani . Hamdani Hamdani Herwinsyah, Reynold Ismed Wijaya Khairil Fata LAKHARIS INUZULA Lukman Lukman Lukman Mauli Isra Muhammad Arifai Mukhlis Mukhlis Nurwijayanti Prihatin, Nanang Purnama, Yuli Mulia Rozatul Fitria Safaruddin Salma K Nisa Siti Permata Hadi Yazid AR, M. Yeni Irawan Zulkarnaini