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All Journal Finansha: Journal of Sharia Financial Management Al-Muamalat : Jurnal Ekonomi Syariah Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Indonesian Journal of Economics and Management Gunung Djati Conference Series
Mila Badriyah
UIN Sunan Gunung Djati Bandung
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Dampak Working Capital Turn Over dan Debt to Equity Ratio Pada Return on Invesment di PT Ultra Jaya Milk Industry & Trading Company Tbk Nadyya Awaliyyah; Vemy Suci Asih; Mila Badriyah
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.798 KB) | DOI: 10.35313/ijem.v1i3.3490

Abstract

One way to measure the level of success of the company is to look at the amount of profit earned. This study aims to determine the effect of Working Capital Turn Over and Debt to Equity Ratio on Return On Investment either partially or simultaneously at PT. Ultra Jaya Milk Industry & Trading Company, Tbk. period 2005- 2020. The research method used is descriptive verification with a quantitative approach, and the data used are secondary data obtained from the annual reports of PT. Ultra Jaya Milk Industry & Trading Company, Tbk. 2005-2020. The results show that there is a significant effect between Working Capital Turn Over and Debt to Equity Ratio simultaneously on Return On Investment of 45%. Partially, Working Capital Turn Over has a significant negative effect on Return On Investment of 31.2% and partially Debt to Equity Ratio has a significant negative effect on Return On Investment of 24.8%. This shows that the existence of Working Capital Turn Over and Debt to Equity Ratio can affect the company's rate of return on investment.
DETERMINAN LABA SEBELUM PAJAK PT. UNITED TRACTORS TBK BERDASARKAN KEGIATAN USAHA PERUSAHAAN Nanda Lutfi Habib Musthofa; Mila Badriyah; Fithri Dzikrayah
Finansha: Journal of Sharia Financial Management Vol 3, No 1 (2022): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v3i1.17834

Abstract

Laba sebelum pajak merupakan unsur yang digunakan untuk melihat seberapa efektif kegiatan perusahaan dalam mengelola sumber daya yang dimiliki sehingga menghasilkan keuntungan yang diharapkan pemegang saham. Tujuan penelitian ini untuk melihat pengaruh Uang Muka Pelanggan (Costumer Deposit) dan Penerimaan Dividen (Dividend Received) secara parsial dan simultan terhadap Laba Sebelum Pajak Penghasilan (Profit Before Income Tax) pada PT. United Tractors Tbk. Periode 2011-2020. Metode deskriptif dengan pendekatan kuantitatif merupakan metode yang digunakan dalam penelitian ini. Dengan menggunakan data sekunder berupa data dari laporan keuangan tahunan yang dipublikasikan oleh perusahaan melalui situs resminya. Teknik analisis untuk mengolah data tersebut digunakan analisis regresi, korelasi, determinasi, dan uji hipotesis berupa uji t dan uji F. Dengan uji kelayakan data menggunakan uji asumsi klasik. Hasil dari penelitian membuktikan bahwa Uang Muka Pelanggan memiliki pengaruh yang tidak signifikan terhadap Laba Sebelum Pajak Penghasilan hanya sebesar 20,7%. Sedangkan variabel Penerimaan Dividen mempengaruhi secara signifikan terhadap Laba Sebelum Pajak Penghasilan hingga sebesar 71,9%. Kemudian secara simultan menunjukan bahwa kedua variabel berpengaruh signifikan terhadap Laba Sebelum Pajak Penghasilan sebesar 72,4%. Sehingga senilai 27,6% dipengaruhi oleh faktor lain diluar penelitian.
PELAKSANAAN MOTIVASI KERJA DAN INSENTIF DALAM MENINGKATKAN KINERJA PEGAWAI FAKULTAS SYARI’AH DAN HUKUM UIN SGD BANDUNG Neneng Hartati; Mila Badriyah
Al-Muamalat: Jurnal Ekonomi Syariah Vol 5, No 2 (2018): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v5i2.5168

Abstract

ABSTRAKUntuk mencapai peningkatan kualitas kinerja dari sumber daya manusia, perlu didukung dengan adanya motivasi kerja dan insentif yang dapat dijadikan sebagai pegangan bagi setiap pegawai agar dapat bekerja secara optimal. Penelitian ini bertujuan, yaitu untuk mengetahui kaitan motivasi kerja dan insentif dengan kinerja pegawai di Fakultas Syari’ah dan Hukum. Dalam penelitian ini, peneliti menggunakan metode deskriptif-kualitatif, yakni memberikan gambaran dengan suatu satuan analisis secara utuh dalam satu kesatuan yang terintegrasi. Dari hasil penelitian, konsep motivasi kerja yang dikembangkan di lingkungan Fakultas Syari’ah dan Hukum, yaitu bagaimana para pegawai mampu bekerja cepat, tepat, dan benar. Sedangkan bentuk motivasi yang dikembangkan, yaitu diberikan insentif berbasiskan kinerja, membuka ruang untuk promosi jabatan bagi yang berprestasi.
TINJAUAN HUKUM EKONOMI SYARIAH TENTANG BEBAN BIAYA DALAM PEMBIAYAAN MIKRO DENGAN AKAD MUSYARAKAH MUTANAQISHAH DI BRI SYARIAH Sariningsih Sariningsih; Jaenudin Jaenudin; Mila Badriyah
Al-Muamalat: Jurnal Ekonomi Syariah Vol 7, No 1 (2020): January
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v7i1.10860

Abstract

The musyārakah mutanāqiṣhah contract on micro financing in BRISyariah KCP Majalaya incurs costs (administrative fees, notary fees and insurance costs) that must be borne by the customer. This differs from the DSN MUI fatwa No.73/DSN-MUI/XI/2008 concerning Musyārakah Mutanāqiṣhah. This study aims to determine the micro financing in BRISyariah KCP Majalaya, the mechanism and its relevance to the fatwa of DSN MUI No.73/DSN-MUI/XI/2008. The method used is descriptive, which is describing microfinancing with the musyārakah mutanāqiṣhah contract in BRISyariah KCP Majalaya. Based on the results of the study, it can be concluded that microfinance with the musyārakah mutanāqiṣhah contract is one of the products and services provided by BRISyariah KCP Majalaya. The mechanism starts with the customer submitting an application, before the disbursement the customer must pay the full cost, the customer then shares the profit accompanied by the purchase of a portion of the bank. The cost burden in conducting microfinance with the musyārakah mutanāqiṣhah contract is not yet relevant to the DSN MUI fatwa No.73/DSN-MUI/XI/2008, because all costs that should be borne jointly are borne by the customer, this can lead to injustice.
PELAKSANAAN AKAD QARDH WA AL-IJARAH PADA PRODUK DANA TALANGAN PENDIDIKAN DI KOPERASI MITRA DHUAFA CABANG KADUGORA Selly Sri Wulandari; Neni Nuraeni; Mila Badriyah
Al-Muamalat: Jurnal Ekonomi Syariah Vol 7, No 1 (2020): January
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v7i1.10861

Abstract

The education bailout product (DTP) is a solution for members who have difficulty paying fees to complete their children's education. This study aims to determine how the implementation of the qardh wa al-ijarah contract on the DTP product and to know the review of Sharia Economic Law on the implementation of DTP. The method used is descriptive that is to explain how the implementation of the qardh wa al-ijarah contract on the DTP product. Based on the results of the study it was concluded that the implementation of the qardh wa al-ijarah contract on the DTP product used the qardh wa al-ijarah agreement, where the qardh contract was a KOMIDA & members' debt and agreement agreement, while the ijarah contract was a KOMIDA agreement and members where members were willing to pay for educational services. According to the review of Sharia Economic Law in DSN MUI Fatwa No.29 of 2002 as a reference for the implementation procedure of DTP products and the muqalah fiqh principle is contradictory because the benefits of the Ujrah given are based on the bailout funds provided, so that the law is riba and does not meet Islamic economic values as basic principles muamalah.
Dampak Working Capital Turn Over dan Debt to Equity Ratio Pada Return on Invesment di PT Ultra Jaya Milk Industry & Trading Company Tbk Nadyya Awaliyyah; Vemy Suci Asih; Mila Badriyah
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i3.3490

Abstract

One way to measure the level of success of the company is to look at the amount of profit earned. This study aims to determine the effect of Working Capital Turn Over and Debt to Equity Ratio on Return On Investment either partially or simultaneously at PT. Ultra Jaya Milk Industry & Trading Company, Tbk. period 2005- 2020. The research method used is descriptive verification with a quantitative approach, and the data used are secondary data obtained from the annual reports of PT. Ultra Jaya Milk Industry & Trading Company, Tbk. 2005-2020. The results show that there is a significant effect between Working Capital Turn Over and Debt to Equity Ratio simultaneously on Return On Investment of 45%. Partially, Working Capital Turn Over has a significant negative effect on Return On Investment of 31.2% and partially Debt to Equity Ratio has a significant negative effect on Return On Investment of 24.8%. This shows that the existence of Working Capital Turn Over and Debt to Equity Ratio can affect the company's rate of return on investment.
THE EFFECT OF OPERATING PROFIT MARGIN AND TOTAL ASSET TURN OVER ON RETURN ON ASSETS AT PT. ADHI KARYA (PERSERO) TBK. PERIOD 2012-2021 Widiawati Widiawati; Mila Badriyah; Puspa Miranti
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 5, No 1 (2023): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v5i1.25529

Abstract

AbstractThis research is motivated by the fluctuating value of Return On Assets, whereas it is well known that profitability is a measure of a company's success in managing a company. Therefore the researchers conducted a study that allegedly influenced Return On Assets, namely Operating Profit Margin and Total Asset Turn Over. The purpose of this study was to determine how much influence Operating Profit Margin (OPM) and Total Asset Turn Over (TATO) have on Return On Assets (ROA) partially and simultaneously. The method used in this research is descriptive method with a quantitative approach. The results of the study concluded that the test results of the analysis of the coefficient of determination of the Operating Profit Margin partially did not have a significant effect on Return On Assets of 6.7%. Meanwhile, Total Asset Turn Over has a partial but not significant effect on Return On Assets of 90.3%. Thus, Operating Profit Margin and Total Asset Turn Over simultaneously have an effect but not significant on Return On Assets of 95.9%.Keywords: Operating Profit Margin, Total Asset Turn Over, Return On Asset
PRAKTIK KONSERVATISME AKUNTANSI PERUSAHAAN SEKTOR PERTAMBANGAN: PERAN DEBT COVENANT DAN PROFITABILITAS Ekadyana Nuriman Fauzi; Mila Badriyah
Finansha: Journal of Sharia Financial Management Vol 4, No 1 (2023): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v4i1.20885

Abstract

Baik perusahaan maupun investor memiliki tujuan yang berbeda. di mana perusahaan biasanya mengambil sikap optimis sementara investor mengambil sikap konservatif, atau sebaliknya. Penerapan prinsip konservatisme yang efektif memastikan bahwa pengusaha tidak membesar-besarkan pandangan optimisnya dan bertindak sesuai dengan keadaan aktual. Tujuan penelitian ini adalah untuk menguji pengaruh debt covenant dan profitabilitas terhadap konservatisme akuntansi. Sifat kuantitatif dari penelitian ini mengharuskan penggunaan teknik penelitian deskriptif kuantitatif dan regresi berganda untuk analisis data. Populasi penelitian ini terdiri dari korporasi di sektor pertambangan yang masuk dalam Jakarta Islamic Index (JII). Saham syariah diambil sampelnya menggunakan teknik purposive sampling. Menurut temuan penelitian, kedua variabel yang diuji tidak berpengaruh pada penerapan konservatisme akuntansi untuk perusahaan yang diindeks JII di sektor energi. Hal ini menunjukkan bahwa penerapan konservatisme akuntansi pada perusahaan di sektor pertambangan tidak didasarkan pada laba atau kewajiban kontraktual. 
FIQH LEMBAGA PEMBIAYAAN SYARIAH Putri Apriyani,; Salwa Mayassarah A.; Sheila Assyfa S.; Mila Badriyah; Elsa Yuliandri
Gunung Djati Conference Series Vol. 42 (2024): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengetahui mengenai fiqih lembaga pembiayaan Syariah yang terdiri atas fiqih modal ventura Syariah, fiqih leasing Syariah dan fiqih anjak piutang Syariah. Metode yang digunakan untuk melakukan penelitian ini adalah metode studi pustaka (library research). Studi pustaka adalah penelitian yang objek kajiannya menggunakan data pustaka berupa buku, e-book, artikel, dan jurnal ilmiah. Penelitian ini dilakukan dengan membaca, menelaah, dan menganalisis objek kajian. Penelitian ini menghasilhkan bahwa pembiayaan atau financing adalah proses pemberian dana dari suatu pihak kepada pihak lain guna menyokong investasi yang sudah direncanakan, baik dilakukan sendiri maupun lembaga. Dalam penelitian ini, pembiayaan Syariah adalah penyediaan dana usaha oleh satu pihak ke pihak lain berdasarkan prinsip-prinsip akad Syariah. Lembaga pembiayaan Syariah yang dibahas terdiri dari fiqih modal ventura Syariah, yang merupakan bisnis pembiayaan melalui penyertaan modal ke dalam suatu perusahaan yang menerima pembiayaan untuk jangka waktu tertentu dengan berlandaskan prinsip Syariah; fiqih leasing Syariah, yang merupakan bisnis pembiayaan melalui penyertaan modal ke dalamnya.
Co-Authors Dzikrayah, Fithri Ekadyana Nuriman Fauzi Elsa Yuliandri Jaenudin Jaenudin Nadyya Awaliyyah Nanda Lutfi Habib Musthofa Neneng Hartati, Neneng Neni Nuraeni, Neni Puspa Miranti Putri Apriyani, Salwa Mayassarah A. Sariningsih Sariningsih Selly Sri Wulandari Sheila Assyfa S. Vemy Suci Asih, Vemy Suci Widiawati Widiawati