Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Akurasi
Ayus Ahmad Yusuf
IAIN Syekh Nurjati Cirebon, Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENCAPAIAN TARGET LEVERAGE MELALUI SPEED OF ADJUSTMENT KARAKTERISTIK PERUSAHAAN Yasir Maulana; Ayus Ahmad Yusuf
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i2.131

Abstract

This paper aims to determine the effect of company characteristics on target leverage with the relation of the speed of adjustment to target leverage. The speed of adjustment is examined to complete the analysis of the concept of dynamic capital structure in Indonesia. The characteristics of the companies studied are profitability, company size, company growth, industry, tangibility, inflation and the deficit and financial surplus of companies in the property, real estate and construction sectors listed on the Indonesia Stock Exchange in 2008 to 2015. The results of this study show that property, real estate, and construction sector companies are significantly implementing leverage targets. The data also shows that there is a significant effect of speed of adjustment to the leverage target which is faster when the company has a financial surplus compared to when the financial deficit.
Analisis Determinasi Tingkat Net Core Operational Margin Pada Bank Umum Syariah di Indonesia Komarudin Komarudin; Ayus Ahmad Yusuf
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.864 KB) | DOI: 10.36407/serambi.v1i2.68

Abstract

Purpose- The purpose of this study is to explore the impact of a bank’s internal and external factors on net core operating margin in Indonesia’s Islamic commercial bank's companies. Methods- A quantitative approach by using panel data regression with a period from 2nd quarter 2010 to 2nd quarter 2015. The object of this study is eight Islamic commercial banks companies which were listed in sharia bank directory of Central Bank of Indonesia and Financial Services Authority of the Republic of Indonesia, those selected by purposive sampling technique with specific criteria. Findings- This study can be concluded that capital adequacy ratio and average operational cost have a positive and significant impact on the net core operational margin. On the contrary, financing to deposit ratio, bank size, operational efficiency ratio, and BI rate have a negative and significant impact on net core operational margin. Research implications- The management needs to create an efficient banking system by reducing operational costs and improving management quality. Banks are also advised to increase the prudential principle in managing finance so that the risk of default can be minimized.
PENCAPAIAN TARGET LEVERAGE MELALUI SPEED OF ADJUSTMENT KARAKTERISTIK PERUSAHAAN Yasir Maulana; Ayus Ahmad Yusuf
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i2.131

Abstract

This paper aims to determine the effect of company characteristics on target leverage with the relation of the speed of adjustment to target leverage. The speed of adjustment is examined to complete the analysis of the concept of dynamic capital structure in Indonesia. The characteristics of the companies studied are profitability, company size, company growth, industry, tangibility, inflation and the deficit and financial surplus of companies in the property, real estate and construction sectors listed on the Indonesia Stock Exchange in 2008 to 2015. The results of this study show that property, real estate, and construction sector companies are significantly implementing leverage targets. The data also shows that there is a significant effect of speed of adjustment to the leverage target which is faster when the company has a financial surplus compared to when the financial deficit.
Co-Authors Komarudin Komarudin Yasir Maulana