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Yohani Yohani
Fakultas Ekonomi dan Bisnis
Economics, Econometrics & Finance

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Journal : Neraca

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ANALISIS RISIKO PADA PRODUK BERAKAD BAGI HASIL PERBANKAN SYARIAH INDONESIA Yohani Yohani
Neraca Vol. 8 No. 1 (2012): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v8i1.428

Abstract

This research has a purpose to analyze the deferences of risk –sharing product at indonesian islamic banking. The statistic method used to test on the research hypothesis is Independent t test. To analyzed the data using secondary data. Sample of this research consist two bank, Sharia Mandiri Banking and Muammalat Banking. Its listed at www,muamalatbank.com and www.syariah mandiri.co.id from 2002 – 2011 with times series. The result of these study with level of significance 5% uji independent t test show that (1) risk financing between of Muamalat Banking and Syariah Mandiri Banking statistically it‟snot different significantly. (2) risk of return on mudaraba financing and capital at Muamalat Banking lower than Mandiri Syariah Banking. Its mean that the risk financing for sharia product is not influenced by the history and the old age of Islamic banks, but the mudharba return on Muamalat Banking more stable so risk of return smaller.
ANALISIS KOMPARASI TERHADAP KUALITAS AKUNTANSI SEBELUM DAN SESUDAH PENERAPAN STANDAR AKUNTANSI KEUANGAN INTERNASIONAL DI INDONESIA ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013) Nurhikmah Esti Prastika; Yohani Yohani; Haifa’ Kurniawati
Neraca Vol. 10 No. 2 (2014): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v10i2.436

Abstract

This study aimed to test whether or not the difference between before to after the implementation of IFRSon the financial statements of the company - manufacturing companies listed in Indonesia Stock Exchange (BEI), with consideration of the impact on the qualityof accounting. This study uses earnings management, earnings persistence, timelyloss recognition and value relevance for assessing the quality of accounting. This research is an empirical study with purposive sampling techniques in data collection. Data obtained from secondary data manufacturing company's financial statements for the years 2010 to 2013. The research analyzed using Paired - Sample T test and the Chow test. These results indicate that there is a difference between before and after the implementation of IFRS on earning s management and earnings persistence. As for the relevance and value of timely loss recognition test results showed nodifference between before to after the implementation of IFRS on manufacturing companies listed in Indonesia Stock Exchange (BEI) from 2010 to 2013
PENGARUH ZAKAT, INFAQ DAN SHODAQOH TERHADAP LABA PADA PERBANKAN SYARIAH INDONESIA Yohani Yohani; M. Yusuf
Neraca Vol. 10 No. 2 (2014): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v10i2.438

Abstract

The aim of this research is to get an empirical evidence about the impact of Zakat, Infaq dan Shodaqoh on profitability of Sharia Banking in Indonesia. The samples are colected by using purposive sampling method. The samples of this research are Sharia Banking in Indonesia during period Dec 2010- June 2014. Data collected through secondary data observation method. Analysis Method that is used in this research is simple linier regression. The result of this research shows that Zakat, Infaq dan Shodaqoh (ZIS) has significant effect on profitability of Sharia Banking. The amount of R2 in this research is 0,204. This result indicates that the effect of independent variable, Zakat, Infaq dan Shodaqoh to dependent variable, profitability of Sharia Banking can be explained by this model amount 20,4 %, while the remaining 79,6 % is influenced by other factors out of this research
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE, FREE CASH FLOW, DAN DIVIDEND PAYOUT RATIO TERHADAP MANAJEMEN LABA MELALUI MANIPULASI AKTIVITAS RILL (Studi Pada Perusahaan Yang terdaftar pada jakarta islamic index periode 2010 – 2013) Djauhar Edi; Yohani Yohani; Tri Hidayanti
Neraca Vol. 11 No. 2 (2015): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v11i2.444

Abstract

This research aims to examine the effect of good corporate governance mechanism which include : the size of audit committee,the proportion of independent of commissioner ,the size of directors ,institutional ownership ,as well as the effect of leverage ,free cash flow ,and dividend payout ratio to earnings management through the manipulation of real activity.Earnings management in this research is measured using abnormal cash flow operations ,abnormal discretionary expenses ,and abnormal productions.This research used samples from 80 companies listed on jakarta Islamic Index,by using purposive sampling which were published financial report among 2010-2013.The method of analysis of this research used multiple linear regression. The result of this research show that partially leverage and free cash flow Significantly influence earning management through a proxy abnormal cash flow Operations and abnormal productions. Partially institutional ownership and free cash flow significantly influence earning management through a proxy abnormal discretionary expenses,while other independent variables no significant influence on earning management through the manipulation of real activity.Simultaneous research result show that good corporate governance mechamise,leverage ,free cash flow,and dividend payout ratio significantly influence earning management through the manipulation of real activity.
Co-Authors Djauhar Edi Haifa’ Kurniawati M. Yusuf Nurhikmah Esti Prastika Tri Hidayanti