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All Journal Jurnal Dinamika Ekonomi dan Bisnis EKOBIS SYARIAH Jurnal Rekognisi Ekonomi Islam (JREI) Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Siti Aliyah
Universitas Islam Nahdlatul Ulama Jepara
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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Comparative Analiysis of Financial Performance of Sharia Commercial Bank Before and During The Covid-19 Pandemic Siti Aliyah; Fatimah Yatimatul Hidayah
EKOBIS SYARIAH Vol 6, No 1 (2022)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.725 KB) | DOI: 10.22373/ekobis.v6i1.13625

Abstract

This study aims to determine the differences in the financial ratios of sharia commercial bank before the time of the Covid-19 pandemic in terms of liquidity using the FDR ratio, solvency using the CAR ratio and profitability using the ROA ratios for the 2019-2020 period. The data used is secondary data obtained from the bank quarterly financial reports that have been published on the official website of the Financial Services Authority (OJK). This research is a quantitative research. Sampling was carried out by purposive sampling, in order to obtain a sample of 4 sharia commercial banks. The analysis technique used in this study is the Paired Sample T-Test. To determine the normality of the data used the normality test (One-Sample Kolmogorov-Smirnov Test) and the Descriptive Statistical Test. The results of this study indicate that based on the liquidity ratio and profitability ratio at sharia commercial banks before the Covid-19 pandemic with the Covid-19 pandemic, there is a significant difference. Meanwhile, based on the Solvency ratio at Commercial Banks before the Covid-19 pandemic with the Covid-19 pandemic there was no significant difference.
Analisis Pengendalian Biaya Tenaga Kerja Dengan Menggunakan Anggaran (Studi Kasus Pada KSPPS BMT Mitra Muamalah Jepara) Dewi Fatmawati; Siti Aliyah
EKOBIS SYARIAH Vol 6, No 2 (2022)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.67 KB) | DOI: 10.22373/ekobis.v6i2.16277

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme pengendalian biaya tenaga kerja menggunakan anggaran pada KSPPS BMT Mitra Muamalah Jepara. Penelitian ini menggunakan jenis penelitian field reasearch dengan pendekatan kualitatif. Sumber data diperoleh melalui data primer dan data sekunder dengan teknik pengumpulan data baik wawancara, observasi maupun dokumentasi. Kemudian dilakukan uji keabsahan data melalui triangulasi sumber, teknik, dan waktu. Data yang terkumpul dianalisis dengan meredukasi data, penyajian dan kesimpulan. Hasil penelitian ini yaitu prosedur penyusunan anggaran pada KSPPS BMT Mitra Muamalah Jepara menggunakan metode bottom-up approach yang berarti masing-masing dari kantor cabang memberikan usulan yang diajukan oleh perwakilan kantor cabang kemudian secara terpusat usulan tersebut akan direkap dan akan dibahas untuk mendapatkan hasil putusan anggaran biaya tenaga kerja, kemudian RAPB tersebut akan disahkan oleh dewan pengurus dan direktur utama yang pelampiran dan pelaporannya disampaikan pada saat Rapat Anggota Tahunan (RAT) berlangsung.
Fraudulent Financial Statement: Pengujian Fraud Pentagon Theory Pada Sektor Industri Dan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Cindy Syavira; Siti Aliyah
Jurnal Dinamika Ekonomi & Bisnis Vol 20, No 1 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v20i1.4701

Abstract

Financial Statement Fraud is fraud or manipulation of a company's financial reports to show the best condition of the company so that investors are interested and/or retain the funds they have in the company. This research is intended to analyze the influence of the factors in the fraud pentagon theory on fraudulent financial reports in manufacturing companies in the industrial and consumer goods sectors listed on the IDX in 2018-2020. The proxy variables used in this research were Institutional Ownership, Ineffective Monitoring, Change in Auditor, Change of Director, and Frequent Number of CEO's Picture. The population used for this research was all industrial and consumer goods sector companies in 2018-2020 that published complete financial reports via the IDX or company website. By utilizing purposive sampling techniques and multiple linear regression analysis processed with SPSS version 25, the results of this research showed that Institutional Ownership, Change of Director, and Frequent Number of CEO's Picture have no effect on Financial Statement Fraud. Meanwhile, Ineffective Monitoring has a positive effect and Change in Auditor has a negative effect on Financial Statement Fraud
Dampak Profitabilitas, Leverage, Ukuran Perusahaan Dan Kesempatan Bertumbuh Terhadap Earning Response Coefficient Norotus Sa'diyah; Siti Aliyah; Subadriyah; Solikhul Hidayat
Jurnal Rekoginisi Ekonomi Islam Vol. 2 No. 01 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jrei.v2i01.365

Abstract

This study aims to determine the effect of profitability, leverage, company size and growth opportunities on the earning response coefficient of mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The data used in this research is secondary data. The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sampling technique used purposive sampling technique which was selected based on predetermined criteria, so that a sample of 55 data was obtained. The method used in this research is multiple linear regression analysis. This study uses a tool that is IBM SPSS Statistics 20 software program. The results of this study indicate that profitability has a significant positive effect on the earning response coefficient, leverage has a significant negative effect on the earning response coefficient, company size and growth opportunities have no effect on the earning response coefficient.
Faktor Pendorong Perusahaan Melakukan Transfer Pricing Siti Aliyah; Ela Amelia
Jurnal Rekoginisi Ekonomi Islam Vol. 2 No. 02 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jrei.v2i02.675

Abstract

Abstract This study aims to measure and analyze the effect of taxes, foreign ownership, company size and bonus mechanisms on transfer pricing in manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2020. The analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing using the SPSS application. Determination of the sample in this study using purposive sampling technique so that the number of research samples obtained is 160 companies. The results of this study indicate that taxes have a positive effect on transfer pricing. This means that the higher the tax that must be paid, the more transfer pricing will increase. Foreign ownership has no effect on transfer pricing. This means that high or low foreign ownership will not increase transfer pricing. Firm size has a positive effect on transfer pricing. This means that the larger the size of the company, the more transfer pricing will increase. The bonus mechanism has no effect on transfer pricing. This means that the high or low bonus mechanism will not increase transfer pricing.
The Effect of Current Account Saving, Net Interest Margin, and Credit Risk on Banking Probability Juwita Ritna Satriyaningsih Juwita Ritna Satriyaningsih; Siti Aliyah
Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 1 No. 3 (2024): December
Publisher : PT Syamilah Literasi Islami

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

Abstract

The purpose of this study is to identify the effect of the CASA (Current Account Saving Account), NIM (Net Interest Margin), and credit risk on banking profitability. This research method using secondary data obtained from the financial reports of banks that suitable with the sampel criteria found of the IDX (Indonesia Stock Exchange) for the 2018 to 2022 period. Samples were taken using the Purposive Sampling Method which was then processed with EViews 10 version program. Based on samples obtained are PT. Bank Negara Indonesia (Persero) Tbk., PT. Bank Rakyat Indonesia (Persero) Tbk., PT. Bank Mandiri (Persero) Tbk., and PT. Bank Tabungan Negara (Persero) Tbk. The results of this study indicate that partially, CASA (Current Account Saving Account) has no effect on banking profitability, NIM (Net Interest Margin) has a significant positive effect on banking profitability, and credit risk has a significant negative effect on banking profitability.
Co-Authors Cindy Syavira Dewi Fatmawati Ela Amelia Fatimah Yatimatul Hidayah Juwita Ritna Satriyaningsih Juwita Ritna Satriyaningsih Norotus Sa'diyah Solikhul Hidayat Subadriyah, Subadriyah