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Pengaruh Perputaran Piutang dan Persediaan terhadap Net Profit Margin pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Dini Mauliddiarti; Hasbi Assidiki Mauluddi; Hennidah Karnawati
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3129

Abstract

The purpose of this research is to know the influence of receivable turnover and inventory turnover on Net Profit Margin (NPM) in the food and beverage companies listed in IDX year 2016-2020. This research uses purposive sampling technique, so that the company sample data obtained are 8 food and beverage companies listed on IDX year 2016-2020. The data used in this research is secondary data obtained from the company financial statements that have been published in IDX. The analytical technique used is multiple linear regression analysis using a tool in the form of IBM SPSS version 25 software. The results of this research indicate that receivable turnover and inventory turnover partially has a negatively and significant effect on NPM, inventory turnover partially has a negatively and significant effect on NPM. Simultaneously account receivable turnover and inventory turnover have a significant influence on NPM.
RANCANG BANGUN APLIKASI SISTEM INFORMASI KOPERASI SYARIAH BERBASIS WEB (STUDI KASUS DI KOPERASI GOTONG ROYONG BANDUNG BARAT) Hasna Zakiyah Fadilah; Hasbi Assidiki Mauluddi
Prosiding Industrial Research Workshop and National Seminar Vol 12 (2021): Prosiding 12th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.77 KB)

Abstract

RANCANG BANGUN APLIKASI SISTEM INFORMASI KOPERASI SYARIAH BERBASIS WEB (STUDI KASUS DI KOPERASI GOTONG ROYONG BANDUNG BARAT)
Dampak Faktor Eksternal dan Faktor Internal terhadap Perkembangan Bank Umum Syariah di Indonesia Luthfiah Nurazlina; Hasbi Assidiki Mauluddi
Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.82 KB) | DOI: 10.35313/jaief.v1i1.2395

Abstract

The goal of this study was to determine the impact to which external factors such as GDP growth, inflation and BI interest rate and internal factors such as CAR, FDR and NPF have had an influence on the development of Islamic Banks in Indonesia that represented by the growth of total assets Islamic banks in Indonesia from 2015-2019. This research used a quantitative approach and the data would be analyzed using multiple regression test through panel data regression with partial test and simultaneous test provided by Eviews 10. Considering the results of the simultaneous testing, the study suggests that all variables had an impact on the development of the Islamic Bank. As for the partial test, from the external factors only the BI rate which gives a significant negative impact on the development of Islamic banks and from internal factors there are NPF and FDR which give significant negative impact. It was concluded that GDP, Inflation, and CAR did not affect the development of Islamic Banks in Indonesia.
Analisis Kinerja Keuangan Perusahaan dengan Menggunakan Du Pont System Shifa Amalia Rahmani; Hasbi Assidiki Mauluddi
Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.232 KB) | DOI: 10.35313/jaief.v1i1.2407

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The development and growth of Islamic banks in Indonesia is very rapid. PT. Bank Muamalat Indonesia as a pioneer of Islamic banks in Indonesia is increasingly in the spotlight of various parties. The resulting performance is always an interesting thing to study further. The company's financial performance can be seen from the ratio of profitability, profitability, solvency and the activities it generates. One calculation tool for profitability is Return On Investment. If the Return On Investment in a company increases, then it shows the more efficient the company is in utilizing its assets, the greater the benefits that can be achieved by the company so that the company's value is also better and more efficient in generating profits. The calculation tool for calculating Return On Investment is a du pont system, where the du pont system focuses on the results of the calculation of net profit margins, total assets turn over and return on investment. The purpose of this study was to determine the financial performance of PT. Bank Muamalat Indonesia for the period 2008-2017 with the studied variables are Net Profit Margin, Total Asset Turn Over and Return On Investment. The conclusion in this study is the net profit margin, total assets turnover and return on investment produced has a fluctuating value.
Analisis Pengaruh Variabel Makro Ekonomi terhadap Nilai Aktiva Bersih Reksadana Saham Syariah Periode 2015-2019 Hani Nurrahmawati; Hasbi Assidiki Mauluddi; Endang Hatma Juniwati
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.209 KB) | DOI: 10.35313/jaief.v1i2.2468

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The title of this research is Analysis Influence of Macroeconomic to Net Asset Value of Islamic Mutual Fund Equity period 2015-2019. The purpose of this study is to determine the effect of partially and simultaneously variables of BI Rate, Inflation, Composite Stock Price Index and Exchange Rate on Net Asset Value of Sharia Mutual Funds in Indonesia in the period January 2015 - December 2019. The dependent variable is Net Asset Value of Sharia Mutual Funds, while the independent variables are BI Rate, Inflation, Composite Stock Price Index and Exchange Rate.Types of data used in this study are secondary data sourced from OJK, IHSG-IDX and BI published between 2015-2019. All of the data will be processed panel data which is a combination of time series data and cross section data. The results of this research showed that in the partial just variables of the BI Rate, Inflation, Composite Stock Price Index and Exchange Rate influenced to Net Assets Value of Islamic Mutual Funds in Indonesia, and simultaneous from variables of the BI Rate, Inflation, Composite Stock Price Index and Exchange Rate influenced to Net Assets Value of Islamic Mutual Funds in Indonesia and the value of Adjusted R-square coefficient of determination is 0.311175 means in togetherness variables of the BI Rate, Inflation, Composite Stock Price Index and Exchange Rate have a contribution influenced NAV of Islamic Mutual Funds in the amount of 31%, while the rest is 69% influenced by other variables that are not included into this research.
Analisis Penilaian Kesehatan Keuangan Lembaga Penjamin Dengan Menggunakan Surat Edaran OJK Nomor 18/SEOJK.05/2018 Anggraeni Novitasari; Kristianingsih Kristianingsih; Hasbi Assidiki Mauluddi
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.229 KB) | DOI: 10.35313/jaief.v1i2.2479

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This study aims to analyze the financial health of. the Sharia Guarantee Institution for the period 2014 to 2018 using liquidity ratio analysis, Gearing Ratio, and Profitability using analysis techniques of the Health Level of the Guarantee Company Financial Institution based on theIRegulationIof the Financial Services Authority (SAL SEOJK) Number 18 /SEOJK.05/2018. This research is a descriptive research type, which describes the financial performance of PT Asuransi Jamkrindo Syariah and PT Penjaminan Jamkrindo Syariah. The data research method used in this research. is the documentation method. The type of data used in the research is secondary data, which is obtained from the annual financial reports of PT Asuransi Jamkrindo Syariah and PT Penjaminan Jamkrindo Syariah for the period 2014 to 2018. The results obtained in this study are the level of health at PT Asuransi Askrindo Syariah and PT Penjaminan Jamkrindo. This Sharia falls into a fairly healthy category for five years. Whereas for 2014, PT Penjaminan Jamkrindo Syariah received an unhealthy category level. This is supported by the results of research on 1) the gearing ratio of the two companies that received a very poor category for five years period 2) the performance in the liquidity ratio shows that PT Penjaminan Jamkrindo Syariah received a very poor category in the first two years of the period while PT Asuransi Asuransi Askrindo Syariah received very good category value in five years period 3) the profitability ratio of the two companies, PT Penjaminan Jamkrindo Syariah got a pretty good category in 2014 and got a very good category in the following year period, PT Asuransi Askrindo Syariah got a good category score in 2017 while the other period of the year gets very good category.
Analisis Islamic Social Reporting pada Perbankan Syariah di Indonesia Rizki Setiawan; Hasbi Assidiki Mauluddi; Dadang Hermawan
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.364 KB) | DOI: 10.35313/jaief.v1i3.2594

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This study aims to determine and analyze the effect of profitability, liquidity, company size and leverage on Islamic Social Reporting on Islamic commercial banks in Indonesia in the 2014-2018 period with the board of commissioners as a moderating variable. The main problem in this study is how much influence the profitability of the ISR is calculated through return on assets (ROA), namely the ratio between net income and total assets, liquidity to ISR calculated through the current ratio (CR), namely the ratio between current assets with current debt, the size of the company against ISR calculated by the natural logarithm of total assets, the effect of leverage on ISR calculated through the debt to assets rasio (DAR) and the board of commissioners as a moderating variable measured by the number of sharia board of commercial banks. The sampling technique using purposive sampling and obtained 7 company samples from a total of 14 population of Muamalat Indonesia Bank, BRI Syariah, BNI Syariah Bank, Mandiri Syariah Bank, Mega Syariah Bank, Syariah Bank Bukopin, BCA Syariah Bank. This type of research used in this study is quantitative. The data used in this study are secondary data in the form of finansial and annual reports. Data analysis techniques that researchers use are descriptive statistical analysis, classic assumption tests, Modereted Regression Analysis (MRA), partial hypothesis testing (t test), simultaneous hypothesis testing (f test), and coefficient of determination (R test). The R test of this study shows that the overall contribution of the independent variables, namely Profitability, Liquidity, Firm Size and Leverage to the dependent variable, namely ISR which is moderated by the Board of Commissioners variable is 70%, while 30% is determined by other variables not examined in this study. The F test of this study shows that simultaneously profitability, liquidity, firm size and leverage have a positive effect on ISR. The T test shows that profitability, liquidity, company size and leverage partially affect the ISR. The results of the moderation test are only liquidity and company size which are well moderated by the size of the board of commissioners in conducting ISR disclosures.
Rancang Bangun Aplikasi Sistem Informasi Lembaga Keuangan Mikro Syariah Berbasis Web Hasna Zakiyah Fadilah; Hasbi Assidiki Mauluddi; Djoni Djatnika
Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (769.693 KB) | DOI: 10.35313/jaief.v2i1.2877

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In the industrial revolution 4.0, efforts to use digital-based financial technology are very much needed with a form of encouragement to continue to innovate in digital financial services. However, with the large potential for the development of Sharia Cooperatives in Indonesia, there are still many who do not have a digital-based financial information system. It is not uncommon for sharia cooperative institutions to have problems in recording financial information systems such as data loss, inaccurate data and so on. For that we need a system that can record accurately and efficiently in order to assist Sharia Cooperatives in recording information systems and financial reports. This study aims to create a financial information system application and try it in the West Bandung Mutual Cooperation Sharia Cooperative in the hope that it will simplify the work and clarify the information system in the Sharia Micro Finance Institution, especially the Mutual Cooperation Sharia Cooperative. This study uses Research and Development (R&D) research methods with several stages consisting of field studies, problem formulation, research objectives setting, data collection & processing and data analysis. These four stages function to find out the shortcomings and things that the company needs. After that the research continued with system design in accordance with the information that had been obtained from the previous stage. Then after the system has been created, a trial is carried out with the black box testing technique with the results of the system running 100% as expected. After the trial, it enters the evaluation stage by distributing questionnaires with questions originating from the Technology Acceptance Model (TAM) analysis which will produce a descriptive analysis with the conclusion that the application designed is included in the very good category so that it is feasible to use.
Pengaruh Dana Pihak Ketiga, Return on Aset dan Non-Performing Financing Terhadap Financing to Deposit Ratio Syiffa Nur Pratama; Hasbi Assidiki Mauluddi; Destian Arshad Darulmalshah Tamara
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.344 KB) | DOI: 10.35313/jaief.v2i2.3027

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This study aims to determine the influence of Third Party Funds (DPK), Return On Asset (ROA) and Non Performing Financing (NPF) on the decrease in Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. In this study, the data used in the form of secondary data in the form of Annual Financial Report of PT Bank Muamalat Indonesia for the period 2013-2020 published by Bank Muamalat Indonesia. Technical analysis used is multiple regression using SPSS software. The results obtained from this study indicate that simultaneously Third Party Funds (DPK), Return On Assets (ROA and Non Performing Financing (NPF) have a significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. (DPK) and Return On Assets (ROA) have a significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia, while Non Performing Financing (NPF) has no significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. This performance appraisal is expected to be used as a proposal for banks to maintain the composition of the level of liquidity that must be maintained. This performance assessment is expected to be used as a proposal for banks to maintain the composition of liquidity levels that must be maintained.
Analisis Efisiensi Perusahaan Asuransi Umum dan Reasuransi Syariah di Indonesia Menggunakan Metode Data Envelopment Analysis Elsi Dwijayanti; Dimas Sumitra Danisworo; Hasbi Assidiki Mauluddi
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.823 KB) | DOI: 10.35313/jaief.v2i3.3078

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This study aims to determine the level of efficiency in Sharia Non Life Insurance and Reinsurance Business in Indonesia using the Data Envelopment Analysis (DEA) method. The data used in this study are the financial statements of all Sharia Non Life Insurance and Reinsurance Business in Indonesia for the 2015-2019 period published by the Financial Services Authority in Indonesian Insurance Statistics every year (2015-2019). There are two variables used in this study, namely the input variable which includes capital, other operating expenses, general and administrative expenses, and marketing expenses and the output variable, namely gross contribution. The results of this study are Sharia Non Life Insurance and Reinsurance Business in Indonesia in Indonesia in 2015 had an efficiency level or efficiency value of 87%, in 2016 and 2017 the efficiency level was 100%, in 2018 it was 95% and in 2019 it was 84%.
Co-Authors Anggraeni Novitasari Arry Irawan, Arry Arwan Gunawan Banter Laksana, Banter Dadang Hermawan Dadang Hermawan Darya Setia Nugraha Destian Arshad Darulmalshah Tamara Diharpi Herli Setyowati Dimas Sumitra Danisworo Dimas Sumitra Danisworo Dimas Sumitra Danisworo Dimas Sumitra Danisworo Dini Mauliddiarti Djatnika, Djoni Djoko Cahyo Utomo Lieharyani Djoni Djatnika Elsi Dwijayanti Endah Dwi Kusumastuti, Endah Dwi Endang Hatma Juniwati Fathima Dhiya Salsabilla Fathima Dhiya Salsabilla, Fathima Dhiya Ghaida Aulia Purwantika Ghifari Munawar Gymnastiar, Raihan Firdaus Hani Nurrahmawati Hasna Zakiyah Fadilah Hasna Zakiyah Fadilah Hastuti Hastuti Hastuti Hendi Rohendi, Hendi Hurriyani Elvira Ikhsan Maulana Rizki Intan Nurrachmi Irvan Firmansyah Maulana Ishak, Jouzar Farouq Iwan Setiawan Karnawati, Hennidah Kristianingsih Kristianingsih Kristianingsih, Kristianingsih Lathifa Husna Latif, Dini Verdania Lia Zulfa Laila Lukmannul Hakim Firdaus Luthfiah Nurazlina Mayasari, Ine Mochamad Umar Mai Muhamad Arif Nugraha Muhammad Muflih Mulyandani, Vina citra Mulyandani, Vina Citra Mulyandani Nadia Reynilda Aulia Putri Natasya, Putri Aulia Nesya Bilqish Firmansyah Ningrat, Putri Ayu Noorsyah Adi Noer Ridha Novianty, Ira Nugraha, Arie Apriadi Nurdin, Ade Ali Nuryani, Wulan Pakpahan, Rosma Pratiwi, Leni Nur Purwantika, Ghaida Aulia Putra, Sugih Sutrisno Rachmi Amelia Radia Purbayati Rahayu, Murtya Sri Rahma Nazila Muhammad Renazha Putri Audita Rina Nurmalina Ris Gabe Jefferson Sihombing Rizki Setiawan Ruhadi Ruhadi Ruhana, Nafisah Sa’idah, Suci Halimatus Sarah Fitri Fauziah Setiawan Setiawan Shafarani, Yusri Shifa Amalia Rahmani Silvira Agustina Syarief, Mochamad Edman Syiffa Nur Pratama Tjetjep Djuwarsa Tri Yuniarti Tripuspitorini, Fifi Afiyanti Wendi Wirasta Wika Hasna Asyifa Wisnuadhi, Bambang Yanti Rufaedah, Yanti Yeni Priatna Sari, Yeni Priatna Yeti Apriliawati, Yeti Yevi Dwitayanti