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Analisis Perbandingan Kinerja Keuangan Bank Syariah Di Indonesia Menggunakan Perbandingan Income Statement Approach (ISA) dan Volume Added Reporting (VAR) (Studi Pada Bank Syariah di Indonesia Periode 2014-2018) Risa Rossita; M. Agus Salim; M. Hufron
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 09 No.19 Agustus 2020
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

ABSTRACTThis study discusses to discuss and analyze Comparison of Islamic Bank Financial Performance in Indonesia Using Comparison of Income Statement (ISA) and Volume Added Reporting (VAR). Population and sample are Islamic Commercial Banks registered with Bank Indonesia for the period 2014-2018. The data analysis this study used SPSS version 20. The sampling technique used in this study was purposive sampling method and the data testing technique used in this study was normality test, descriptive statistical test and research hypothesis testing. The results of this study indicate a significant difference in Islamic finance when viewed from the ROA ratio with the approval of ISA and VAR. Obtained from the significance of the performance of Islamic banking when seen from the ROE ratio to get ISA and VAR. Obtained from the significance of the performance of Islamic banking when viewed from the LBAP ratio to get ISA and VAR. Obtained from the significance of the performance of Islamic banking when seen from the ratio of NPM by obtaining ISA and VAR. There is no significant difference in the performance of Islamic banking when seen from the ratio of BOPO to ISA and VAR.            The results of this study indicate that: (1) there is a significant difference in the performance of Islamic banking when viewed from the ROA ratio with the ISA and VAR approach, (2) there is a significant difference in the performance of Islamic banking when seen from the ROE ratio with the ISA and VAR approach, (3) there is a significant difference in the performance of Islamic banking when viewed from the LBAP ratio with the ISA and VAR approach, (4) there is a significant difference in the performance of Islamic banking when seen from the ratio of NPM with the ISA and VAR approach, (5) there is no difference which is significant in the performance of Islamic banking when seen from the ratio of BOPO with the ISA and VAR approaches.Keywords: Income Statement Approach, Volume Added Reporting, Financial Performance
PENGARUH NILAI OBLIGASI SYARIAH, RATING OBLIGASI SYARIAH, UMUR OBLIGASI SYARIAH TERHDAP REAKSI PASAR MODAL vina Indah Iswara; Jeni Susyanti; M. Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen Ejrm Vol 08. No 07 Februari 2019
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

ABSTRACTThe purpose of this research is to analyze how influence on partial effect of Islamic Bonds (sukuk) value on the capital market reaction, rating of Islamic Bonds (sukuk) on the capital market reaction, age of Islamic Bonds (sukuk) on the capital market reaction. The population that used in this study was Islamic Bonds and listed in the Indonesia Stock Exchange (BEI) in 2013-2017 with 62 Islamic Bonds. The sample selected by purposive sampling. Based on the criteria in the sample selected were 35 Islamic Bonds. The analysis methods used were multiple linear regression method and classic assumption test with hypothesis test used by t test. The analysis equipment used was SPSS 21.The results of the study indicated that Islamic Bonds value have positive and significant effect on the capital market reaction. Rating of Islamic Bonds have negative and significant effect on the capital market reaction. Age of Islamic Bonds did not have significant effect on the capital market reaction.Keywords : Effect of Islamic Bonds, Rating of Islamic Bonds, Age of Islamic Bonds, Capital Market Reaction.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN PPh TERHADAP KEBIJAKAN HUTANG (STUDI KASUS PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2014 – 2018 Mafatihul Ayunina; Jeni Susyanti; M. Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 8 No. 20 Agustus 2019
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

AbstractThe purpose of this study is (1) to determine the effect of liquidity on debt policy (2) to determine the effect of profitability on debt policy (3) to determine the effect of income tax on debt policy.The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the 2014-2018 period of 45 companies. In this study using a sampling technique with purposive sampling technique to obtain a sample of 15 property and real estate companies. Analysis of the data used in this study using SPSS version 16. For data analysis methods used in this study include normality test, multiple linear regression test, classic assumption test and hypothesis test. The results of this study indicate that liquidity has a significant effect on debt policy, profitability has a significant negative effect on debt policy while income tax have a significant effect on debt policy. Keywords: Liquidity, Profitability, Income Tax and Debt Policy.
The Influence of Lifestyle, Product Feature and Price on Consumer Satisfaction through Purchasing Decisions as an Intervening Variable (For iPhone Smartphone Users in Malang City) Nuriati Nuriati; M. Agus Salim; Eka Farida
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 2 (2023): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i2.7599

Abstract

The research objective was to determine the direct and indirect effects of lifestyle, product features and prices on consumer satisfaction through purchasing decisions as an intervening variable (on iPhone smartphone users in Malang). This research is a type of explanatory research using a quantitative approach. The population in this study is the people in Malang City who use an unknown number of iPhone Smartphones with a research sample of 90 respondents using the non-probability sampling technique, namely snowball sampling. Data analysis testing was carried out using the PLS (Partial Least Square) application. The results of the study show that there is no influence between lifestyle and purchasing decisions. Lifestyle has no effect on consumer satisfaction. Price has no effect on consumer satisfaction. Product features and prices have a significant effect on purchasing decisions. Product features and purchasing decisions have a significant effect on consumer satisfaction. Lifestyle does not affect consumers through purchasing decisions. Product features and price have a significant effect on consumer satisfaction which is mediated by purchasing decisions. Suggestions for future researchers are expected to add research samples to get maximum results or choose different objects and be able to replace existing variables such as loyalty, repurchase intention and social strata to provide a broad picture of the factors that influence purchasing decisions.