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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Ilmiah Akuntansi dan Keuangan
Herwin Kurniawan
Universitas Muhammadiyah Prof. DR. HAMKA
Economics, Econometrics & Finance

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PENGARUH PERPUTARAN AKTIVA TETAP, HUTANG JANGKA PANJANG, DAN MODAL KERJA TERHADAP RETURN ON INVESTMENT Ubaidillah Dzaki Nabhan; Bambang Tutuko; Herwin Kurniawan
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 18 No 1 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v18i1.15007

Abstract

This study aims to find out how the relationship between fixed assets turnover, long term debt, and working capital to Return on Investment (ROI). The sample in this study was 35 data consisting of five transportation companies on the Indonesia Stock Exchange (IDX) from 2012-2018 using the purpose sampling method. Analysis of regression results was carried out after the model did not experience the symptoms of classical assumptions such as multicollinearity, autocorrelation, and heteroscedasticity. The research was processed using IBM SPSS Statistic software, 25,0. Based on the results of the study show that the fixed assets turnover partial shows a positive and significant value of the ROI with a value of tcount (10,699) > ttable (2,0395) and significance of 0,00 < 0,025. The next result shows that the partial long term debt negative and significant of the ROI with a value of tcount (-2,535) > -ttable (-2,0395) and significance of 0,016 < 0,025. Whereas, partially, significant working capital of the ROI positive and significant value with tcount (2,228) > ttable (2,0395) with a significance of 0,023 < 0,025. Simultaneously have a positive and significant effect of the ROI with Fcount (49,219) > Ftable (2,91) with a significant level of 0,000 <0,05. Keywords: Fixed Assets Turnover, Long Term Debt, Working Capital, Return on Investment
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Internal, dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah di Kecamatan Wilayah Jakarta Selatan Dewi Aprilianti; Mulyaning Wulan; Herwin Kurniawan
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 9 No 2 (2020): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v9i2.454

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kejelasan Sasaran Anggaran, Pengendalian Internal, dan Sistem Pelaporan terhadap Kinerja Instansi Pemerintah di Kabupaten Jakarta Selatan. Sampel dalam penelitian ini adalah Kecamatan Jakarta Selatan, yaitu Kantor Kecamatan Cilandak, Jagakarsa, Kebayoran Baru, Kebayoran Lama, Mampang Prapatan, Pancoran, Pasar Minggu, Pesanggrahan, Setiabudi, dan Tebet. Penelitian ini menggunakan analisis regresi linier berganda yang melibatkan 10 Kantor Kecamatan Wilayah Jakarta Selatan sebagai sampel. Data yang digunakan adalah data primer dengan melakukan survei. Pemrosesan data menggunakan analisis regresi linier berganda. Analisis menunjukkan bahwa pengaruh Kejelasan Tujuan Anggaran, Pengendalian Internal, dan Sistem Pelaporan secara parsial dan simultan memengaruhi dan secara signifikan memengaruhi Kinerja Instansi Pemerintah.
Strategi Pemberdayaan Pembangunan Sosial Melalui Gerakan Filantropi Islam Emaridial Ulza; Herwin Kurniawan
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 2 No. 1 (2018): Juni
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.268 KB) | DOI: 10.22236/alurban _vol2/is1pp32-42

Abstract

This research would like to see the patterns of Social Development Empowerment Through Islamic Philanthropy Movement. The main problem in philanthropy is the lack of proper strategy in implementing Lembaga Amil Zakat (LAZ) and Badan Amil Zakat (BAZ) in Indonesia. In particular the philanthropy movement undertaken by Lazismu does not run evenly in every region. There are only certain Lazismu such as Lazismu Central Java, Lazismu East Java, and Lazismu Yogyakarta. One example of Lazismu Central Java in the month of Ramadan managed to collect money of 37 billion. This figure is a fantasy number that can be collected in just 1 month by this newly established philanthropic institution. The results of this study produce relationships with others. Islamic philanthropy and eminent empowerment strategy became a better philanthropic movement of Islam.
Co-Authors Bambang Tutuko Dewi Aprilianti Emaridial Ulza Mulyaning Wulan Ubaidillah Dzaki Nabhan