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All Journal WIDYA TEKNIKA Jurnal Tapis : Jurnal Teropong Aspirasi Politik Islam Al-Ibrah : Jurnal Pendidikan dan Keilmuan Islam Jurnal Penelitian Pendidikan IPA (JPPIPA) Pendas : Jurnah Ilmiah Pendidikan Dasar SHAHIH : Jurnal Ilmu Kewahyuan Journal Analytica Islamica Sketsa Bisnis AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT LUNAR: Journal of Language and Art Lingua Rima: Jurnal Pendidikan Bahasa dan Sastra Indonesia Borneo Educational Journal (Borju) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) USRAH: Jurnal Hukum Keluarga Islam EKONOMIKA45 Jurnal Ilmiah Pendidikan Dasar (JIPDAS) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Pustaka: Jurnal Bahasa dan Pendidikan Jurnal Riset Rumpun Agama dan Filsafat JUSTICES: Journal of Law Jurnal Pendidikan Agama Islam Miazhar ENGAGEMENT: Jurnal Pengabdian Masyarakat Tensile : Jurnal Pengabdian Kepada Masyarakat Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Riwayat: Educational Journal of History and Humanities MILRev: Metro Islamic Law Review Tabsyir: Jurnal Dakwah Dan Sosial Humaniora International Journal of Educational and Life Sciences (IJELS) EduInovasi: Journal of Basic Educational Studies Mimbar Kampus: Jurnal Pendidikan dan Agama Islam Gudang Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Pendidikan Agama Islam Gahwa Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil International Journal of Law and Society International Journal of Sociology and Law Desentralisasi: Jurnal Hukum, Kebijakan Publik, Dan Pemerintahan Konsensus: Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi Jurnal Greenation Sosial dan Politik International Journal of Language, Education, and Literature (IJLEL) An Nafi’; Multidisciplinary Science Jurnal Ekonomi, Manajemen, Akuntansi Cleanliness: Journal of Health Sciences and Medical Research Public Policy: Jurnal Ilmu Sosial dan Kebijakan Tuwah Pande Educational Dynamics: International Journal of Education and Social Sciences INTERACTION: Jurnal Pendidikan Bahasa Jouhou Gijitsuka: Teknologi Informatika Jurnal Berbasis Sosial Axiology Jurnal Actual Organization Of Economic ( Jago-e) Indonesian Journal of Social Science and Education Journal of Golden Generation Religious EL-IBTIKAR: Jurnal Pendidikan Bahasa Arab
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MEASURING INFLUENCEUNDERSTANDING OF ISAK 35 ON THE PREPARATION OF MOSQUE FINANCIAL REPORTS Abdul Halim; Syawal Harianto; Haris Al Amin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.776

Abstract

This study aims to determine the effect of understanding ISAK 35 on the desire of management in preparing financial statements for mosques in Kota Juang Bireuen sub-district. This research is a quantitative research using primary data in the form of the results of filling out questionnaires and interviews with mosque administrators in Kota Juang Bireun District. The model used in this study is a simple linear regression model with a sampling technique based on the census, with a sample of 60 mosque management respondents in Kota Juang Bireuen District. The results showed that there was a significant influence between the independent variables, i.e. Understanding of ISAK 35 (X1) on the dependent variable, namely the Preparation of Financial Statements (Y) with a t count value of 0.509 > t table of 0. 235 and with a value of Sig. of 0.000 <0.05 which means that the independent variable, namely understanding of ISAK 35 (X1), has an influence on the dependent variable, namely the preparation of financial statements (Y). The test results for the Coefficient of Determination are indicated by the R Square value of 0.299 which illustrates that there is a not so strong influence between the independent variables namely Understanding of ISAK 35 (X1) on the dependent variable namely Preparation of Financial Statements (Y), this is due to a weak understanding of the concept ISAK 35 for mosque administrators in Kota Juang Bireun District, and training and guidance received by administrators has not been optimal so that the level of understanding of ISAK 35 for mosque administrators needs to be increased. 05 which means that the independent variable, namely Understanding of ISAK 35 (X1), has an influence on the dependent variable, namely the Preparation of Financial Statements (Y).
THE EFFECT OF WORKING CAPITAL EFFICIENCY ON BPRS PROFITABILITY IN ACEH Syawal harianto; Haris Al Amin; Abdul Halim
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 6 (2022): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i6.788

Abstract

The purpose of this study was to examine the effect of the use of working capital on profitability (ROA) at Islamic People's Financing Banks (BPRS) in Aceh by using secondary data in the form of panel data. The results of the analysis show that simultaneously, cash turnover, accounts receivable turnover, and working capital turnover have a significant effect on ROA. Partially, cash turnover and accounts receivable turnover do not have a significant negative effect on ROA, while working capital turnover has a significant positive effect on ROA. The effect of the three variables on ROA is 44.78%, while the remaining 55.22% is explained by other factors not included in this study. All classical assumptions have been fulfilled and the analytical method used is panel data regression with the Common Effects model.
OPTIMIZATION OF INTELLECTUAL CAPITAL AND ISLAMI CITY PERFORMANCE INDEX IN ISLAMIC COMMERCIAL BANKS IN INDONESIA Abdul Halim
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.808

Abstract

This study aims to examine the effect of intellectual capital and Islamicity performance index on the profitability of Islamic Commercial Banks in Indonesia. The object of this research is Islamic Commercial Banks in Indonesia that are registered with the OJK during the 2018-2020 period. The data used in this study is panel data for 3 years. The population of this study is Islamic Commercial Banks in Indonesia, and the number of samples taken is 9 Islamic banks selected using purposive sampling technique. Intellectual capital and Islamicity performance index are proxied by profit sharing ratio (PSR) as independent variables, while profitability is proxied by Return On Assets (ROA) as the dependent variable. The analytical method used is panel data linear regression with the Fixed Effect Model (FEM) method. The results show that simultaneously, intellectual capital and the Islamicity performance index affect profitability. Partially, intellectual capital has a positive and significant effect on profitability, while the Islamicity performance index has a positive but not significant effect on profitability. Based on the test results of the coefficient of determination, the Adjust R Square value is 87.7%, indicating that intellectual capital and the Islamicity performance index are able to explain 87.7% of the variation in profitability of Islamic Commercial Banks in Indonesia. This research has important implications in exploring the factors that influence the profitability of Islamic Commercial Banks in Indonesia. The research results can be used as a reference for bank management in optimizing intellectual capital and Islamicity performance index to increase profitability. However, this research also has limitations, such as the limited number of samples and the limited research time period, so that further research can be conducted to dig deeper into the relationship between intellectual capital, Islamic performance index, and profitability of Islamic Commercial Banks in Indonesia.
Co-Authors Abd. Wahed Abdullah Abdullah Firdaus Abi Waqqosh Adawiyah Nasution Adde Ramadhani Ade Ismail Ramdhan Hamid Adha Fristanto Adi Dwi Susanto Adi Kurnia Saputra Adisti Nurfatimah Agus Tugas Agustam Ahmad Roihan Ahmad Syukri Ali Sati Alifia Azizah Ilmi Andi Rachmat Indra Andika Surya Pratama Andri Fahmi Anis Malik Toha Anis Putri Karima Annisa Rahma Aulia Aprahul Fhadilah Nasution Ardi Ardi Ari Putra, Arie Restu Arin Inayah Arrahman Aji Prabowo Aulia Permata Sari Auliyanti Sahril Nurfadilah Ayu Anggraini Putri. S Azhariah Rachman Bahrul Ulu Barudin Baso Jabu, Baso Beni Uldin Daffa Haikal Dani Sintara Dasep Nurdin Dea Amanda Ricita Deden Ardiansyah Deki Junel Putra Dendy Eta Mirlana Dendy Krisandi Dilla Berliani Dimas Aldi Pratama Dita Permata Sari Dyah Erlina Sulistyaningrum Dzul Rachman, Dzul Fachry Abda El Rahman Fanisa Qorina Zahro Fanza Yovian Fatimatul Latifah Fauziah Ajmi Feni Sundari Fitriyani Fitriyani Bakri Fridolan Adi Putra Galuh Oka Safitri Galuh Pratama Gusti Ferdyan Hafifatun Nuvus Hairia Sarfan Hajrah Yusmaini Halimatul Maryani Hardi Muhar Sungguh Harianto Sitepu Haris Al Amin Hasbi Umar Haya Herfinatun Hermanto Harun Hikmah Nur Azizah Hilwa Ismi Fadia Hosaini Hosaini, Hosaini HUSNI FAHRITSANI Ibrahim Ifadhila, Ifadhila Ifrohul Fadhilah Ilham Efendi Imam Asrofi Imam Kurniawan Nasution Imas Sartika Indita Rinanty Br. Damanik Iran Yuliansyah Irvan Isabella Rosalin James Marudut Jefry Daniel Joko Widodo Junita Lubis Kalyya Maharani Karyadi Hidayat Khairuddin Lubis Khopipah Aini Khusnul Khatimah Kiki Heriyanto Lailatus Safitri, Novia Lenny Maryani S Loso Judijanto Luciana Padang M Toi Yafi Maruf Manurung, Alberth Supriyanto Manzilatul Hasanah Marwazi Marwazi Mega Astuti Mesiono, Mesiono Mhd Alfi Syahrin Miftahun Jannah Mira Dena Putri Panggabean Mirnayanti Mohammad Achwan Mona Safitri Mudiah Salsabella Muh. Hasbi Muhamad Risal Tawil Muhammad Ananta Sadaat Muhammad Arif Fadhilah Muhammad Gilang Ramadhan Muhammad Hizbullah MUHAMMAD ILHAM Muhammad Mona Adha Muhammad Ridho Saputra Muhammad Ridwan Muhammad Rusydan Muliyati Muliyati Nadirsah Hawari Nasir Nasir Nasution, Abdul Hayy Nasution, Monica Puspita Neliwati Nelpy D Simbolon Ni Luh Lola Mika Fatmawati Nini Ibrahim Noviyanti, Nina Gustina Nur Azizah Nur Hasibin Nur Mutmainnah Halim Nurfani Yulianti Pajar Machmud Panji Lanjuardi R Fahmi Ali Rabbirham Rahma Isnawati Rahma Nuriasari Rahmi Aulia Amir Raihan Pratama Raja Fauziah Ramlah Ranse Wirani Restuti Retno Ningrum Rifky Hafid Ashari Rina Hidayah Tambusai Riski Ramadhan Risnita Risnita Rizka Aulia Yanda Rizky Novaldi Rizkyka Febrianisa Ruslan Abdul Gani Rusli Sabrun Jamil Sahril Nur Said Herry Syafrizal Salma Vasya Aulia Samuel Nugraha Cristy Sela Mukholifati Sholatiah Sholatiah Sintia Utami Siswahyudianto Siti Nor Elisa Suci Pole Mappaita Sudirman Sudirman Sugar Wanto Sumitro Sarkum Sunarso Sunarso Sunarti Suryadi Suryadi Sutarto Sutarto Syahrul Bakti Harahap Syawal Harianto Taufik Nurmandia Tomi Apra Santosa Toni Nasution Tri Rahayuningsih Tri Reni Novita Vitri Pitrandjalisari Wageyono Wahyu Fatahillah walib abdullah Wan Alif Ihza Mahendra Weni Aprianti WIDYA HASNI Wijaya, Deny Wiji Nur Eko Wahyu Wikiaprian Pinim Windi Aulia Windy Adelia Witri Hartati Wulan Elok Wahyu Lestari Yeni Rahmawati Yuliatin Yuliatin Yuniman Zebua Yunisa Indriyani Yunisca M.Pd S.Pd Nurmalisa Yusdi Haq Yuwono, Amrih Yuyun Widiawati Zaifatur Ridha Zainuddin, Zainuddin