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The Effect of Murabahah Financing and Profit Sharing on the Profitability of Return on Assets (ROA) Through Non Performing Financing (NPF) In Sharia Commercial Banks Marliyah Marliyah; Kamilah K; Rahmadina Rahmadina
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2275

This study aims to determine how much influence murabahah financing and profit sharing (mudharabah and musyarakah) have on the profitability of Return On Assets (ROA) mediated by Non Performing Financing (NPF). The sample used in this study was 10 BUS in an annual form from 2014 to 2019, and the approach used was a quantitative approach. This study used 60 samples which were processed using the panel data regression analysis method using the eviews 9 application. The results of the analysis showed that this study produced a coefficient of determination (R-square) in the structural model I which was 70.7% of the murabahah, mudharabah, and musyarakah financing variables. affect ROA in Islamic commercial banks while 29.3% is explained by other variables. The results of the coefficient of determination (R-square) model II, which is 72.2% of the murabahah, mudharabah and musyarakah financing variables affect ROA in Islamic commercial banks while 27.8% is influenced by other variables. This study shows that murabahah, mudharabah, musyarakah and NPF financing have a simultaneous effect on ROA with a significance level of 0.001 < 0.05. From the results of the indirect effect significance test, it was found that there was no significant indirect effect of murabahah financing and profit sharing variables (mudharabah and musharaka on ROA profitability ratios through NPF as an intervening variable in Islamic commercial banks.

ANALISIS PERLAKUAN AKUNTANSI PADA PENGELOLAAN MATERIAL LIMBAH NON B3 DI GUDANG LOGISTIK PT.PLN (PERSERO) UP3 PEMATANGSIANTAR Khansa Zahirah Nasution; Kamilah K
JURNAL AKUNTANSI Vol 11 No 1 (2023): JURNAL AKUNTANSI VOL. 11 NO. 1 JUNI 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i1.2990

This research aims to explain how the management of non-B3 waste materials and their accounting treatment for the management of unused materials so that the recording and accounting disclosures of waste can be presented in the financial statements. This Research uses descriptive qualitative method. Data analysis techniques used in data collection are interviews and observations. The results of this study are non-B3 waste management and accounting treatment at PT. PLN (Persero) UP3 Pematangsiantar has done well. non B3 waste material is recognized as an expense because it uses the operating budget in its use. Another reason is that non-B3 waste material cannot be recognized as an asset because it comes from material that uses an operating budget which requires maintenance costs so that it is recognized as an expense. The mechanism for managing non-B3 waste materials will eventually become a source of other income.

ANALYSIS OF PUBLIC ACCOUNTING INFORMATION SYSTEM AT THE DEVELOPMENT PLANNING AGENCY OF NORTH SUMATRA Rasmita Tiara Br Barus; Kamilah K
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.441

SKPD is an entity that uses an accounting system such as in a company, but this SKP focuses on regional units under the leadership of the government. BAPPEDA is one of the Regional Apparatus Work Units. The benefits that can be taken from this research is to analyze how the government accounting information system exists at the Regional Planning and Development Agency (BAPPEDA) in the province of North Sumatra, whether it has used the laws and regulations that have been set in the Ministry of Home Affairs No. 2020 and whether they have used an information system regarding standard accounting or not. The ideas used in this research are the regional accounting data framework, the investigation of the regional accounting data framework, and the examination of unofficial laws used in monetary announcement readiness. The research shows that the implementation of the accounting information system at the Regional Development Planning Agency in North Sumatra has complied with government regulations that serve as guidelines in the preparation of financial reporting contained in the Ministry of Home Affairs Number 77 of 2020.

Analysis Calculation Of Cost Of Goods Production And Selling Prices Full Costing Method In Sharia Accounting Perspective Wifka Yunita; Kamilah K; Marliyah, Marliyah
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

The role of calculating selling prices and production costs is crucial for being able to compete with products from industries and SMEs out there. This study aims to analyze all costs incurred during the opaque production process to determine the production costs and selling prices at Eka Jaya Opak. Researchers used qualitative research with a descriptive approach. Qualitative descriptive methods were used in determining product prices and selling prices. The problem at hand is how to determine production costs and selling prices using the full costing method and comparing the results with the factory method. Based on the results of this research, the production cost using the factory method is Rp. 6,681, while the full costing method is Rp. 7,048. There is a clear difference between the factory method costs and the full costing method costs, which is Rp. 367. And the selling price of the production is Rp. 8,018, while the full costing method is Rp. 8,458 with a difference of Rp. 440.

ANALYSIS OF PUBLIC ACCOUNTING INFORMATION SYSTEM AT THE DEVELOPMENT PLANNING AGENCY OF NORTH SUMATRA Rasmita Tiara Br Barus; Kamilah K
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.441

SKPD is an entity that uses an accounting system such as in a company, but this SKP focuses on regional units under the leadership of the government. BAPPEDA is one of the Regional Apparatus Work Units. The benefits that can be taken from this research is to analyze how the government accounting information system exists at the Regional Planning and Development Agency (BAPPEDA) in the province of North Sumatra, whether it has used the laws and regulations that have been set in the Ministry of Home Affairs No. 2020 and whether they have used an information system regarding standard accounting or not. The ideas used in this research are the regional accounting data framework, the investigation of the regional accounting data framework, and the examination of unofficial laws used in monetary announcement readiness. The research shows that the implementation of the accounting information system at the Regional Development Planning Agency in North Sumatra has complied with government regulations that serve as guidelines in the preparation of financial reporting contained in the Ministry of Home Affairs Number 77 of 2020.

Pengaruh Pembiayaan Murabahah dan Lama Pengembalian Pembiayaan terhadap Perkembangan UMKM pada PNM Mekaar Syariah Cut Diah Syavira; Kamilah K; Nurul Inayah
MAMEN: Jurnal Manajemen Vol. 3 No. 1 (2024): Januari 2024
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v3i1.2996

The aim of this research is to find out whether murabahah financing and the length of murabahah repayment have an effect on the development of UMKM. This research method is quantitative research, the research location studied is PT Permodalan Nasional Madani Mekaar Syariah Percut Sei Tuan Branch. The population in this study were 100 customers of PT Permodalan Nasional Madani Mekaar Syariah Percut Sei Tuan Branch, the samples taken were customers of PT Permodalan Nasional Madani Mekaar Syariah Percut Sei Tuan Branch, the data analysis technique used in this research was multiple linear regression analysis. The results of this research are that murabahah financing has an influence on the development of UMKM, we can see this from the calculated t-value for the financing variable (X1) of 5.813 > t-table value of 1.66071 and the significance is smaller than 0.05 (0.0491 < 0 .05). For the murabahah return time variable, the t-calculated value for the return time variable (X2) is 3.825 > t-table value 1.66071 and the significance is smaller than 0.05 (0.005 < 0.05). Based on the results, the calculated F is 8.370 and the F table is 3.09 while the significance is 0.004. It can be seen that the significance value from the table above is smaller than the value 0.05, which means that murabahah financing and the length of repayment together have an influence on the development of UMKM.

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