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PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS DAN RISIKO SOLVABILITAS TERHADAP PROFITABILITAS BANK (STUDI PADA BANK PERSERO YANG BEROPERASI DI INDONESIA) Azwansyah `Habibie
JURNAL MUTIARA AKUNTANSI Vol 2 No 1 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 1 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.604 KB)

Abstract

This study aims to determine the effect. Against the level of bank profitability. This research is conducted with quantitative approach by using secondary data that is quarterly financial report of publication of state bank in question to Bank Indonesia. The population and sample are 64 quarterly financial reports of bank publications consisting of 4 banks and study period from 2011 to 2014. The results of this study indicate the existence of credit risk, liquidity risk and risk are partially insignificant to the profitability of state banks but simultaneous credit risk, liquidity risk and solvability risk significantly to the profitability of state-owned banksKeywords: Credit Risk, Liquidity Risk, Solvency Risk, Bank Profitability
Pengaruh Return On Equity, Net Profit Margin, Ukuran Perusahaan Terhadap Return Saham Dengan Kebijakan Dividen Sebagai Variabel Moderating Pada Perusahaan Manufaktur Di BEI Periode 2015-2019 Muhammad Ridwan Fatahillah; Liza Novietta; Azwansyah Habibie
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.12916

Abstract

This researh aims to determine the effect of ROE, NPM, entity size on stock returns using dividend policy as a moderator. The type of this research is associative. The population were 179 manufacturing entities listed on the IDX for the period 2015 to 2019. The samples were 36 entities for 5 years of observation with a total of 180 data. Purposive sampling is a method in selecting samples. Data was collected by the documentation method. The researh data is sourced from the annual report of manufacturing entities listed on the IDX for period 2015 to 2019. Multiple linear regression testing and moderated regression analysis ( MRA) are the methods of analyzing data. Data was processed using the SPSS variant 22 aplication program. The results of data testing are ROE, NPM, entity size does not have significant effect on stock returns. Dividen policy was not able to moderate the relationship between ROE, NPM, entity size on stock returns in manufacturing entities listed on the IDX for the period 2015 to 2019.Penelitian ini bertujuan untuk mengetahui pengaruh ROE, NPM, ukuran entitas terhadap return saham menggunakan kebijakan dividen sebagai pemoderasi. Jenis penelitian ini adalah asosiatif. Populasi sebanyak 179 entitas manufaktur terdaftar di BEI periode 2015 hingga 2019. Sampel berjumlah 36 entitas selama 5 tahun pengamatan dengan jumlah data 180 data. Purposive sampling menjadi metode dalam pemilihan sampel. Data dikumpulkan dengan metode dokumentasi. Data penelitian bersumber dari annual report entitas manufaktur listing di BEI periode 2015 hingga 2019. Pengujian regresi linear berganda dan moderated regression analysis (MRA) menjadi metode dalam menganalisis data. Pengolahan data diproses menggunakan program aplikasi SPSS varian 22. Hasil pengujian data yaitu ROE, NPM, ukuran entitas tidak mempunyai pengaruh signifikan terhadap return saham. Kebijakan dividen tidak mampu memoderasi hubungan antara ROE, NPM, ukuran entitas terhadap return saham pada entitas manufaktur terdaftar di BEI periode 2015 hingga 2019.
Likuiditas dan Profitabilitas Terhadap Struktur Modal Pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia Azwansyah Habibie
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1102

Abstract

The purpose of this study was to examine the effect of Liquidity and Profitability on Capital Structure. This study tries to provide empirical evidence regarding the effect of Liquidity and Profitability on Capital Structure. The independent variable in this study is liquidity which is proxied using the Current Ratio and Profitability is proxied using Return on Assets. While the dependent variable in this study is the Capital Structure which is prorated using the Debt to Equity Ratio. The population used for this study were all companies listed on the Indonesian Stock Exchange in the agricultural sector in the period 2017 to 2020. There were 21 companies. The sample used is 32 observations. multiple regression analysis which is processed using SPSS Version 20 program. The results of quantitative analysis show that the Current Ratio (CR) has no effect on the Debt to Equity Ratio (DER). Return on Assets has an effect on the Debt to Equity Ratio based on the t-count value of -0.131 and a significant value of 0.896, so it can be concluded that the hypothesis is rejected
Analisa TATO dan DER Terhadap ROE Pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di BEI Azwansyah Habibie
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1170

Abstract

The purpose of this study was to examine the Total Asset Turnover and Debt to Equity Ratio to Profitability in Manufacturing Companies Listed on the Stock Exchange in the Mining Sector. The population used for this study were all manufacturing companies in the mining sector. The sample used was 42 observations. Hypothesis Test Results Total Asset Turnover (TATO) on Return On Equity (ROE) t-count value 0.246 < 1.68 (t-count) and sig 0.621 > 0.05, then the first hypothesis is rejected and H0 is accepted, it can be concluded that Total Asset Turnover (TATO) has no effect on Return On Equity (ROE) and the hypothesis which states that Total Asset Turnover (TATO) has a positive and significant effect on Return On Equity (ROE) is rejected. Hypothesis Test Results Debt to Equity Ratio (DER) to Return On Equity (ROE). The results of the research above are the t-count value of 3.288 > 1.68 (t-table) and sig 0.002 < 0.05, the second hypothesis is accepted and H0 is rejected, it can be concluded that the Debt to Equity Ratio (DER) has an effect on Return On Equity ( ROE) and the hypothesis which states that the Debt to Equity Ratio (DER) has an effect on Return On Equity (ROE) is accepted
Edukasi Serta Pendampingan Budidaya Cacing ANC Dan Produksi Pelet Industri Rumahan Di Desa Wonosari Kabupaten Deli Serdang Ilham Mubaraq Ritonga; Azwansyah Habibie; Dody Hidayat
Jurnal TUNAS Vol 3, No 2 (2022): Edisi April
Publisher : LPPM STIKOM Tunas Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/jtunas.v3i2.57

Abstract

This Educational and Assistance activity for ANC Worm Cultivation and Home Industry Pellet Production is a Community Partnership Program activity involving partners, namely the Deli Serdang Worm Farmers Association (ATC Deli Serdang) located in Wonosari Village, Tanjung Morawa District, Deli Serdang Regency. Priority issues related to production processes, financial management, not yet producing downstream products that are attractive to the market, and marketing processes. The learning and mentoring method provide solutions: (1) Increasing the production of ANC Worms in new ways and using technology with the "Worm Drying Oven" machine to produce pellets with a very fast drying process (2) Pellet Grinding and Printing Machines with this method Screw Press the process of making pellets will be better and faster, (3) Provide the technology of using Hand Sealer so that the packaging and labels look much more attractive/eye-catching. (4) Utilization of social media as a means of product promotion in market expansion, (5) Providing Financial Report Preparation Training to all members of farmer groups in accordance with Accounting principles (Financial Accounting Standards – Micro, Small, and Medium Entities).
SHARIA FINANCIAL PLANNING ON COMMUNITY INTEREST IN PLACING FUNDS IN SHARIA FINANCIAL INSTITUTIONS Azwansyah Habibie
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 1 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i1.2022.1337-1341

Abstract

Penelitian ini bertujuan untuk mengkaji  perencanaan keuangan yang diproksikan  oleh  dana pemasukan  dan dana  pengeluaran mempengaruhi minat masyarakat dalam menempatkan dana di lembaga keuangan syariah, dan seberapa besar  dana pendapatan dan dana  pengeluaran mempengaruhi minat masyarakat di Daerah  Medan Johor  dalam menempatkan dana di lembaga keuangan syariah. Hasil penelitian ini  menunjukan bahwa kedua variabel berpengaruh secara simultan dan parsial terhadap minat masyarakat dalam menempatkan dana di lembaga keuangan syariah. Besarnya pengaruh kedua variable tersebut yaitu 77%.
ANALISA PEMBIAYAAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH INDONESIA Azwansyah Habibie
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 8, No 5 (2021): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v8i5.2021.1337-1342

Abstract

Penelitian ini bertujuan untuk menganalisa pembiayaan di Bank Syariah Umum dari tahun 2018 sampai dengan 2020. Dengan  menggunakan  populasi 14 Bank Syariah Umum dengan Sampel  11 Bank Syariah Umum. Dengan hasil penelitian  Mudrarabah,  Murabahah,  dan Musyarakah tidak berpengaruh terhadap Profitabilitas.  Secara simultan pengaruh pembiayaan terhadap profitabilitas sebesar 16.8 %.
ANALISIS PENGARUH RASIO – RASIO RISK BASED BANK RATING TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Yani Suryani; Azwansyah Habibie
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The purpose of this research is to analyze the influence of the Non Performing Loan, Good Corporate Governance, Return On Asset and Capital Adequacy Ratio of Earnings Growth Banking firm listed on Indonesia Stock Exchange during 2012 - 2015. The Using of analyzing method is by multiple regression analysis. For examine of the independent variable to dependent variable partially and simultaneously with significant alpha 5%. The Result of this study show that Non Performing Loan, Good Corporate Governance, Return On Asset and Capital Adequacy Ratio influence Earnings Growth simultaneously. But Only Return On Asset that influence profitability partially significant. Non Performing Loan, Good Corporate Governance and  Capital Adequacy Ratio do not influence profitability significantly.
Analisis Pengendalian Internal Penerimaan dan Pengeluran Kas Operasional untuk Meminimalkan Kecurangan (Studi pada Central Auto Care Medan) Purnama Nabila; Ruswan Nurmadi; Azwansyah Habibie
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 1 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini dilakukan pada Central Auto Care Medan dengan tujuan untuk menganalisis pengendalian internal yang terdapat di perusahaan terkait dengan penerimaan dan pengeluaran kas. Penelitian ini menggunakan penelitian deskriptif, sumber daya digunakan yaitu data sekunder dan pengumpulan data dengan dokumentasi, wawancara dan observasi. Teknik analisis data menggunakan deskriptif kualitatif. Berdasarkan hasil penelitian yang dilakukan menunjukkan bahwa pengendalian internal atas penerimaan kas belum optimal, karena masih ada kekurangan di mana tidak adanya pengecekan ulang dana kas masuk dan dana kas keluar yang dikerjakan oleh akuntansi setelah kasir menyerahkan pendapatan per hari. Sedangkan untuk pengendalian internal atas pengeluaran kas masih ada kekurangan karena sistem pencatatan yang digunakan masih secara manual dan kurangnya ketelitian karyawan dalam perhitungan arus kas masuk dan arus kas keluar sehingga terjadi kesalahan pencatatan serta terdapat bukti transaksi pengeluaran kas yang belum dicatat sehingga menyebabkan hasil perhitungan total diakhir tidak sama. Terjadi penyimpangan terutama pada pengeluaran kas yang dilakukan oleh karyawan atas intruksi dari atasan tanpa otoritasi terlebih dahulu untuk kepentingan pribadi maupun kantor.
Effect Of Application Of Good Governance Principles On The Acceptance Of Zakat Funds In Amil Zakat Institutions In Medan City Sri Rahayu; Saparuddin Siregar; Suginam Suginam; Azwansyah Habibie
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

Zakat is an obligation for every Muslim on his wealth that has reached haul and Nisab. Zakat is very potential as an effective means to empower the people's economy. Indonesia has a very large potential for zakat, data obtained from Baznas shows that the potential for zakat in 2017 reached 203 trillion rupiah but only 6.2 trillion rupiah was collected and classified as a minimum of its potential. This potential, if explored optimally from all Islamic societies and managed well with trustworthy management and high professionalism, will create a large amount of funds used to overcome the people's economy. The management of amil zakat institutions must be managed professionally with the application of the principles of good governance especially transparency and financial accountability which will generate public trust. This zakat research is very important to be tested and analyzed regarding the application of the principles of good governance principles that will affect the level of receipt of zakat funds. This type of research is quantitative that uses primary data by distributing questionnaires to 35 administrators of the Amil Zakat Institution. The hypothesis is tested by multiple linear regression. This study answers that partially the receipt of zakat funds is influenced by accountability but not influenced by transparency, while simultaneously transparency and accountability affect the receipt of zakat funds.