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PENGARUH STRUKTUR MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAAN PADA INDEKS SAHAM SYARIAH INDONESIA ( ISSI ) Nini Sumarni; Ilham Illahi
Jurnal Adz-Dzahab: Jurnal Ekonomi dan Bisnis Islam Vol 7 No 1 (2022): Adz-Dzahab Volume 7 Nomor 1 Mei 2022
Publisher : LP2M IAI Muhammadiyah Sinjai

Sebelum mulai membeli saham suatu perusahaan, pemegang saham akan melakukan analisis terhadap nilai perusahaan. Nilai bisnis ini ditentukan oleh keuntungan yang akan diperoleh pemegang saham. Perusahaan dimiliki oleh beragam pemangku kepentingan, termasuk pemegang saham mayoritas, pemegang saham minoritas, investor institusi, dan investor manajemen. Nilai Perusahaan adalah faktor yang dipertimbangkan oleh investor sebelum membeli saham, apakah saham yang dibeli akan memberikan keuntungan atau tidak. Penelitian ini bertujuan untuk menguji secara empiris pengaruh struktur modal serta struktur kepemilikan yang terdiri dari variabel kepemilikan institusional dan Multiple Large Shareholder terhadap nilai perusahaan. Sampel pada penelitian ini terdiri dari 17 Perusahaan yang tergabung pada Indeks Saham Syariah Indonesia (ISSI). Data diperoleh dari ICMD dan situs resmi perusahaan. Data diolah dengan SPSS . Penelitian ini menemukan bahwa Struktur Modal (DER) tidak berpengaruh signifikan terhadap nilai perusahaan. yang diwakilkan oleh variabel Earning Per Share (EPS). Penelitian ini juga menemukan bahwa Multiple Large Shareholder dan Kepemilikan Institusional tidak berpengaruh signifikan terhadap nilai perusahaan.

Analisis Pengaruh Kualitas Pelayanan dan Fasilitas terhadap Kepuasan Pengunjung Pulau Angso Duo kota Pariaman Alfinus Masna; Nini Sumarni
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 2 (2024): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i2.1475

This research is motivated by the many problems that occur on Angso Duo Island, Kota Pariaman, including the quality of services and facilities provided to tourists who visit Angso Duo island, Kota Pariaman, so that many tourists are not satisfied with the services and facilities that tourists get. , this type of research is descriptive using quantitative methods that aim to explain and describe the effect of service quality and facilities on visitor satisfaction on Angso duo Island, Pariaman City. The sample used by researchers in this study was 100 tourists, and the data collection techniques used by researchers were observation and distributing questionnaires to tourists visiting Angso Duo Island, Kota Pariaman. The data analysis technique used is Instrument test, Classical Assumption test, hypothesis testing, multiple regression analysis and the coefficient of determination. The results show that the variable Quality of Service (X!), and Facilities (X2) simultaneously have a significant effect on visitor satisfaction on Angso Duo Island, Kota Pariaman, this is proven with a significant value of 0.00 ≤0.05 based on the partial test showing that : 1 Service Quality Variable has a simultaneous effect on visitor satisfaction on Angso Duo Island, Pariaman City, 2. Facilities Variable has a significant effect on visitor satisfaction on Angso Duo Island, Pariaman City, on the Coefficient of Determination test which shows that the R2 value is 0.363 or 36.3% which shows that the variable Quality of Service and Facilities can explain visitor satisfaction on Angso Duo Island, Kota Pariaman by 36.3% and the remaining 63.7% is explained by other factors.

Analisis Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan pada Sektor Perusahaan Manufaktur akan Terdaftar di BEI 2018-2022 Syarifa Melya Ningsih; Nini Sumarni
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i4.455

This research is motivated by the existence of fraudulent financial reporting that occurred in several industrial sectors in companies in Indonesia. This research aims to determine the influence of the pentagon fraud theory in detecting fraudulent financial statements in the manufacturing company sector, Food and Beverage sub-sector on the 2018-IDX. 2022. A sample of 12 companies was obtained with a total sample size of 60 sample data. The data used is secondary data in the form of financial reports on food and beverage sector manufacturing companies listed on the IDX 2018-2022. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, hypothesis test which is processed using the IBM SPSS 22 application. Based on the research results which show that the ACHANGE value is obtained, tTable is 2.015. Because tcount is greater than ttable, namely -2.501 ≥ -2.015 and the significance value (Sig.) ≤ 0.05, the LEV value obtained is tTable 2.356. Because the tcount is greater than the ttable, namely 2.356 ≥ 2.015 and the significance value (Sig.) ≤ 0.05, the ROA value is obtained tTable 2.015 because the tcount is greater than the ttable, namely 0.179 ≤2.015 and the significant value is ≥ 0.05 and the INVENTORY value obtained is tTable 2.015. Because tcount is greater than ttable, namely -2.908 ≥ -2.015 and the significance value (Sig.) ≤ 0.5 and the BDOUT value, we get tTable 2.015. Because tcount is smaller than ttable, namely -0.452 ≤ -2.015 and significance value (Sig.) ≤ 0.05

Pengaruh Fee Based Income dan Giro Wajib Minimum terhadap Profitabilitas Bank Umum Syariah di Indonesia Periode 2018-2023 Muthia Rivani; Nini Sumarni
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5522

This research is motivated by the importance of profitability in the Islamic banking industry in Indonesia, especially amidst increasingly tight competition and global economic challenges. Fee Based Income and Minimum Reserves are two factors that are considered to influence bank profitability. Therefore, the purpose of this study is to determine and analyze how much influence Fee Based Income and Minimum Reserves have on Net Profit Margin (NPM) in Islamic Commercial Banks in Indonesia during the period 2018-2023. This type of research is quantitative research with a descriptive analysis approach. The data used are secondary data accessed through the annual financial reports of banks registered with the Financial Services Authority (OJK). The sampling method used purposive sampling, and a sample of six banks was obtained with a total of 36 sample data. Data analysis techniques used include descriptive statistical analysis, classical assumption test, multiple linear regression analysis, determination coefficient test, and hypothesis test processed using the IBM SPSS 25 application. The results of the study indicate that partially, Fee Based Income has no significant effect on NPM with a significance value of 0.052≥ 0.05, and Minimum Reserves also have no significant effect with a significance value of 0.440≥ 0.05. In addition, the results of the F test indicate that both independent variables simultaneously have no significant effect on NPM, with a significance value of 0.117≥ 0.05. This indicates that although both variables have an important role, they are not strong enough to simultaneously affect bank profitability.

Pengaruh Penanaman Modal Dalam Negeri dan Penanaman Modal Asing terhadap Pertumbuhan Ekonomi Provinsi Sumatera Barat Riva Almaheni; Nini Sumarni; Kahdijah Nurani; Novera Martilova
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5559

This study aims to understand how the impact of Domestic Investment (PMDN) and Foreign Investment (PMA) affects Economic Growth as seen through the Gross Regional Domestic Product (GRDP) of West Sumatra Province. The methodology applied in this study uses quantitative methods, and the data used was obtained through documentation techniques, specifically secondary data sourced from the Central Statistics Agency (BPS) for the years 1995-2024. The data in this study were processed using SPSS version 21. The analytical techniques used in this study include classical assumption testing, multiple linear regression analysis, determination coefficient testing, and hypothesis testing. Based on the results of this study, it is concluded that PMDN has a positive and significant impact on the economic growth of West Sumatra Province, with a significance value of 0.000 and a t-count > t-table, namely 4.604 > 2.051. Partially, foreign direct investment (PMA) has a positive and significant effect on the economic growth of West Sumatra Province with a significance value of 0.002 and a t calculated > t table, which is 3.416 > 2.051. Together, domestic investment (PMDN) and foreign direct investment (PMA) have a positive and significant effect on the economic growth of West Sumatra Province with a significance value of 0.000 and an f calculated > f table, which is 36.696 > 3.35.

PENGARUH THIN CAPITALIZATION, PERTUMBUHAN PENJUAL Nurul Hafiza; Nini Sumarni
Journal of Islamic Accounting Competency Vol. 5 No. 2 (2025): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/gggfpw24

This research is based on the assumption that tax payments are detrimental to companies which will ultimately encourage tax avoidance practices. Where the biggest tax avoidance losses in Indonesia come from corporate taxpayers. Apart from that, there is a phenomenon of high levels of debt use in consumer cyclical companies, where this phenomenon of using debt is also found in the case of PT Rajawali Nusantara Indonesia (RNI). This research is intended to examine the impact of the variables thin capitalization, sales growth, and corporate governance on consumer cyclical company tax avoidance. The research applied is quantitative research that uses data sources in the form of secondary data. The sample collection method used purposive sampling which was carried out on consumer cyclicals companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022 with a population of 152 companies which resulted in 14 companies as samples. The total number of observations made was 70 observations. Multiple linear regression analysis is the analysis used in this research which is processed using SPSS program support. The findings from the test prove that thin capitalization, an independent board of commissioners, and an audit committee partially show no influence on tax avoidance. Meanwhile, partial sales growth shows a positive influence on tax avoidance. Simultaneously, the independent variables examined in this research show an influence on tax avoidance.

Penyusunan Laporan Keuangan Sesuai dengan SAK-EMKM pada Toko Pupuk Muda Jaya di Kecamatan Payakumbuh Izati Izati; Nini Sumarni
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9513

Although the preparation of financial statements in micro, small, and medium enterprises (MSMEs) has received attention in various studies, studies that specifically discuss the design of financial statements in accordance with Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) in businesses that still use simple recordkeeping remain limited. This study aims to analyze the financial recordkeeping system and to prepare financial statements in accordance with SAK EMKM at Toko Pupuk Muda Jaya. This study employed a qualitative approach with a case study design, involving the main informant, namely the business owner, who was selected through purposive sampling. Data were collected through observation, interviews, and documentation, and were then analyzed using descriptive qualitative analysis techniques through the stages of data reduction, data display, and conclusion drawing. The results showed that the financial recordkeeping carried out was still limited to cash inflows and cash outflows without clear account classification, so it was not yet in accordance with accounting standards. After being prepared based on SAK EMKM, the financial statements could be presented more systematically and comprehensively, including the statement of financial position, income statement, and notes to the financial statements. These findings contribute to the development of the concept of applying accounting standards in MSMEs while broadening understanding of the importance of preparing standardized financial statements. This study concludes that the implementation of SAK EMKM is important for improving the quality of MSMEs’ financial information and underscores the need for more systematic recordkeeping by business actors. The implications of this study include theoretical contributions to the development of the MSME accounting literature and practical contributions for business actors and related stakeholders, while also opening opportunities for further research on the implementation of digital-based accounting systems in MSMEs.

Implementasi ISAK 35 pada Pelaporan Keuangan Masjid Al-Ihsan Jorong Taratak Nagari Kubang Yohana Desfitri; Nini Sumarni
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9515

Although mosque financial reporting as a nonprofit entity has received attention in various studies, studies that specifically discuss the implementation of Interpretation of Financial Accounting Standards (ISAK) 35 in mosque financial reporting remain limited. This study aims to determine the implementation of ISAK 35 and to analyze the financial statements of Al-Ihsan Mosque, Jorong Taratak, Nagari Kubang, based on this standard. This study employed a qualitative approach with a case study design, involving informants consisting of the mosque chairperson and treasurer selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed inductively through the stages of data reduction, data display, and conclusion drawing. The results showed that the mosque’s financial reporting was still carried out simply in the form of recording cash receipts and cash disbursements, and had not yet been prepared in accordance with the ISAK 35 components, which include a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements. These findings contribute to the development of accountability and stewardship theory in nonprofit organizations while broadening understanding of mosque financial reporting practices. This study concludes that the implementation of ISAK 35 is important for improving the transparency and accountability of mosque financial management, so mosque administrators and related parties need to enhance their understanding through training and assistance. The implications of this study include theoretical contributions to the development of public sector and Sharia accounting, as well as practical contributions for mosque managers, while also opening opportunities for further research on the implementation of accounting standards in other nonprofit entities.

Implikasi Pengawasan Otoritas Jasa Keuangan (OJK) dalam Meningkatkan Kepercayaan Nasabah pada Produk dan Layanan Bank Syariah (Studi Kasus di Bank Syariah Indonesia (BSI) KC Bukittinggi) Aulia Safitri; Nini Sumarni
ARZUSIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9757

The implications of supervision by the Financial Services Authority (OJK) for customer trust in Islamic banking have become a focus in various previous studies; however, research that specifically discusses the relationship between OJK supervisory mechanisms and the formation of customer trust at the branch operational level remains limited. This study aims to analyze the implications of OJK supervision in increasing customer trust in the products and services of Bank Syariah Indonesia (BSI), Bukittinggi Branch Office. This study employed a qualitative approach with a case study design. The research participants were BSI customers selected through the purposive sampling technique. Data were collected through semi-structured interviews, observation, and documentation and were then analyzed using thematic analysis. The results show that OJK supervision through regulation, control, and consumer protection contributes to creating a sense of security and increasing customer trust. However, customers’ understanding of supervisory mechanisms remains relatively limited, so trust is also influenced by service experience, interpersonal relationships, and ease of use of digital services, particularly among younger age groups. These findings contribute to the development of institutional theory and trust theory by showing that institutional legitimacy can shape trust even though customers do not have an in-depth understanding of supervisory mechanisms. The conclusion of the study emphasizes the importance of strengthening transparency and financial literacy in increasing customer trust. The practical implication is that banking institutions and regulators need to optimize public communication strategies so that the role of OJK supervision can be more widely understood by Islamic banking customers.

Persepsi Masyarakat Mengenai Keterbukaan Informasi Aparatur Kelurahan dalam Pelaksanaan Program Keluarga Harapan (PKH) di Kelurahan Tarok Dipo Kota Bukittinggi Aziza Nabela; Nini Sumarni
ARZUSIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9830

The Program Keluarga Harapan (PKH) is a conditional social assistance program that serves as one of the government’s strategies for reducing poverty and improving the welfare of poor families. However, the effectiveness of PKH implementation is not only determined by targeting accuracy, but also by the transparency of urban village officials in conveying the mechanisms, criteria, and data changes concerning aid recipients. This study aimed to analyze the perceptions of the community of Tarok Dipo Urban Village, Bukittinggi City, regarding the transparency of urban village officials in providing information about PKH and to examine its relationship with the principles of maqāṣid syarī‘ah. This study used a qualitative approach with a descriptive design. The research informants consisted of urban village officials, social facilitators, and PKH recipient and non-recipient community members selected purposively. Data were collected through interviews, observation, and documentation, and were then analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results showed that PKH information transparency had been implemented procedurally, but had not been understood evenly by the community. Differences in community perceptions were influenced by limited understanding of changes in the data collection system from DTKS to DTSEN, as well as the suboptimal delivery of information by urban village officials. These findings confirm the importance of clear, consistent, and easily accessible public communication in PKH implementation. The conclusion of this study shows that the transparency of urban village officials’ information needs to be strengthened to improve understanding, trust, and fairness in the distribution of social assistance, while also supporting the principle of public benefit from the perspective of maqāṣid syarī‘ah. Keywords: Program Keluarga Harapan; Community Perception; Information Transparency; Urban Village Officials; Maqāṣid Syarī‘ah

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