Yusrialis Yusrialis
Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Negeri Sultan Syarif Kasim Riau

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

Pengaruh Pengukuran Balanced Scorecard (BSC) Terhadap Kinerja Perguruan Tinggi (Studi Kasus Pada Badan Layanan Umum Universitas Islam Negeri Sultan Syarif Kasim Riau) Zulbasri, Muhammad; Djamil, Nasrullah; Yusrialis, Yusrialis; Syamsurizal, Syamsurizal
JAWI : Journal of Ahkam Wa Iqtishad Vol. 1 No. 1 (2023): JAWI - MARET
Publisher : MUI Kota Pekanbaru

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

Abstract

Penelitian ini bertujuan untuk melihat Pengaruh Pengukuran Balanced Scorecard (BSC) Terhadap Kinerja Perguruan Tinggi (Studi Kasus pada Badan Layanan Umum Universitas Islam Negeri Sultan Syarif Kasim Riau. Penelitian ini menggunakan metode kuantitatif dan menggunakan data primer dan sekunder yang diolah dengan pertimbangan responden yang diperoleh dari kuesioner. Populasi penelitian ini adalah seluruh pegawai badan layanan umum tahun 2020 yang berjumlah 765 orang. Metode penetapan sampel yang digunakan adalah purposive sampling. Sampel dalam penelitian ini sebanyak 75 responden. Data diolah dengan menggunakan analisis regresi linear berganda dengan bantuan SPSS Versi 25. Hasil penelitian menunjukkan bahwa semua variabel penelitian berpengaruh dan signifikan terhadap kinerja Badan Layanan Umum.
Pengaruh Reputasi Underwriter, Financial Leverage, Profitabilitas dan Ukuran Perusahaan terhadap Underpricing Saham IPO di Bursa Efek Indonesia (BEI) Periode 2022 Rafieldy, Muhammad; Yusrialis, Yusrialis
JAWI : Journal of Ahkam Wa Iqtishad Vol. 1 No. 4 (2023): JAWI - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10690927

Abstract

The aim of this research is to determine the influence of underwriter reputation, financial leverage, profitability and company size on the underpricing of IPO shares on the Indonesian Stock Exchange (BEI) for the period 2022. This research is quantitative research that uses secondary data. The population in this study was 59 companies that will IPO in 2022. The total sample was 46 companies using purposive sampling techniques. Data analysis uses time series data regression with the help of SPSS 25. The research results show that the underwriter's reputation influences share underpricing with a significant value of 0.046 < 0.05. Financial leverage influences stock underpricing with a significant value of 0.049 <0.05. Profitability influences stock underpricing with a significant value of 0.003 < 0.05. Company size has no effect on stock underpricing with a significant value of 0.913 > 0.05.
Pengaruh Aspek Keuangan Internal Perusahaan Terhadap Likuiditas Perusahaan Subsektor Media Dan Entertainment Yang Terdaftar Di BEI Tahun 2021-2022 Widi, Rica Oktarisa; Yusrialis, Yusrialis
JAWI : Journal of Ahkam Wa Iqtishad Vol. 2 No. 2 (2024): JAWI - JUNI
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12594138

Abstract

This study aims to see or prove that internal financial aspects such as cash turnover, accounts receivable turnover, inventory turnover and working capital turnover affect company liquidity. The publication of the annual report of each issuer in the media and entertainment subsector listed on the IDX in 2021-2022 is the main benchmark for this research data, which is often known as secondary data. With a total population and sample of 14 companies. In the data analysis process using panel data regression and common effect models with the help of eviews software version 10. The results obtained partially cash turnover, accounts receivable turnover and inventory turnover affect the liquidity of the company. While working capital turnover has no effect on company liquidity. Based on the simultaneous test, cash turnover, accounts receivable turnover, inventory turnover and working capital turnover have a significant effect on the liquidity of media and entertainment companies listed on the IDX in 2021-2022. With the acquisition of adjusted R² worth 0.4349 or 43.49%, it means that the independent variables in this study affect the dependent variable. Conversely, 56.51% of the independent variables outside the study affect the liquidity variable.
The Effect of Profitability, Dividend Policy, Free Cash Flow, and Company Growth on Debt Policy in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 Period Riniyanti, Titi Hinda; Yusrialis, Yusrialis
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 1 (2025): JAWI - MARET
Publisher : MUI Kota Pekanbaru

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

Abstract

One of the problems that still occur in Indonesia today is the weakness of the Government Internal Control System (SPIP). This is indicated by the many findings of BPK's examination of weaknesses in the government's internal control system. In this case, there is a role for government internal auditors that are highly expected to create an effective and sustainable control system. This study aims to determine the effect of the role of APIP in implementing the Maturity of the SPIP at the Inspectorate Kab. South Solok. This research is a quantitative. The population and sample in this research were all government internal supervisory apparatus at the Inspectorate Kab. South Solok. Data collection technique used is through a questionnaire. The analysis technique used in this research is descriptive statistical analysis. The instrument were tested using validity test, reliability test, and normality test. Data analysis technique used is multiple linear regression analysis.The results showed that the role of leadership, internal supervisors, consultants, and catalysts had a positive effect on the implementation of the maturity of SPIP. While the role of quality assurance has a negative effect on the implementation of the maturity of SPIP. This study aims to examine the effect of profitability, dividend policy, free cash flow, and company growth on debt policy in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2017–2021. The population consists of 51 companies, with a sample of 18 companies selected using purposive sampling based on specific criteria. The data were analyzed using multiple linear regression with the help of SPSS software.The results show that partially, profitability, free cash flow, and company growth have no significant effect on debt policy. Meanwhile, dividend policy has a positive and significant effect on debt policy. Simultaneously, all four independent variables influence debt policy. This research provides insights for company management and investors to better understand internal factors that affect corporate funding decisions through debt.
The Influence Of Green Banking And Capital Adequacy Ratio On Profit Growth Of Commercial Banks In Indonesia (A Study on Commercial Banks Listed on the Indonesia Stock Exchange in 2021-2023) Fauzia, Devi; Yusrialis, Yusrialis
JAWI : Journal of Ahkam Wa Iqtishad Vol. 3 No. 2 (2025): JAWI - JUNI
Publisher : MUI Kota Pekanbaru

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

Abstract

This study aims to analyze the effect of Green Banking and the Capital Adequacy Ratio on the profit growth of commercial banks in Indonesia. The sample in this study consists of 35 commercial banks listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The data analysis technique used is multiple linear regression with the assistance of EViews software. The results show that Green Banking, measured using the green rating coin indicator, does not have a negative effect on the profit growth of commercial banks. Meanwhile, the Capital Adequacy Ratio (CAR) also does not affect profit growth. Simultaneously, Green Banking and CAR influence the profit growth of commercial banks in Indonesia. The R-Square value in this study is 0.46, indicating that the Green Banking and CAR variables collectively explain 46% of profit growth, while the remaining 54% is influenced by other variables not examined in this study.