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All Journal WIDYA TEKNIKA Jurnal Tapis : Jurnal Teropong Aspirasi Politik Islam Al-Ibrah : Jurnal Pendidikan dan Keilmuan Islam Pendas : Jurnah Ilmiah Pendidikan Dasar Sketsa Bisnis LUNAR: Journal of Language and Art SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Piwulang: Jurnal Pendidikan Agama Islam 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 JUSTICES: Journal of Law Jurnal Pendidikan Agama Islam Miazhar ENGAGEMENT: Jurnal Pengabdian Masyarakat Tensile : Jurnal Pengabdian Kepada Masyarakat AMMA : Jurnal Pengabdian Masyarakat Indonesian Journal of Education (INJOE) MILRev: Metro Islamic Law Review International Journal of Educational and Life Sciences (IJELS) INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Jurnal Ilmu Komunikasi dan Sosial Politik EduInovasi: Journal of Basic Educational Studies Mimbar Kampus: Jurnal Pendidikan dan Agama Islam Gudang Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Pendidikan Agama Islam Demagogi: Journal of Social Sciences, Economics and Education Gahwa Konsensus: Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi Jurnal Kajian Hukum Dan Kebijakan Publik Mesada: Journal of Innovative Research Jurnal Greenation Sosial dan Politik International Journal of Language, Education, and Literature (IJLEL) An Nafi’; Multidisciplinary Science Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Hukum dan Pendidikan Kewarganegaraan Cleanliness: Journal of Health Sciences and Medical Research Public Policy: Jurnal Ilmu Sosial dan Kebijakan Tuwah Pande Ambacang: Jurnal Inovasi Pengabdian Masyarakat Educational Dynamics: International Journal of Education and Social Sciences INTERACTION: Jurnal Pendidikan Bahasa Jouhou Gijitsuka: Teknologi Informatika Jurnal Berbasis Sosial Axiology Jurnal Pendidikan Islam Proceeding of The International Conference on Mathematical Sciences, Natural Sciences, and Computing Jurnal Actual Organization Of Economic ( Jago-e) SeLEC Indonesian Journal of Social Science and Education Rihlah Review: Jurnal Pendidikan Islam
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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 Abdul Hayy Nasution Abdullah Firdaus Abi Waqqosh Ade Ismail Ramdhan Hamid Adelia Novita Sari Adi Dwi Susanto Adi Kurnia Saputra Adinda Armilia Putri Adisti Nurfatimah Agus Ananda Agus Rizki Alfalah Agustam Ahmad Roihan Aisyah Suci Ningrum Ali Jusri Pohan Ali Sati Alifia Azizah Ilmi Amir, Rahmi Aulia Andika Surya Pratama Andika Wildan Fachrezi Andri Fahmi Anggita Aprilia Anggraenie Inka Amyairi Anis Malik Toha Annisa Salsabila Azahra Ari Putra, ARI SETIAWAN Arie Restu Arin Inayah Arrahman Aji Prabowo Aspan Martua Asshifa Shalihah Auliyanti Sahril Nurfadilah Ayu Anggraini Putri. S Bagus Permana Bagus Putra Setiawan Barudin Beni Uldin Berchah Piteowas Berchah Pitoewas Burhan Djamaluddin Chabibi, Muhammad Daffa Haikal Dea Amanda Ricita Dea Resman Palestan Deden Ardiansyah Dendy Eta Mirlana Desika Fitriana Dewi Rahayu Dilla Berliani Dimas Aldi Pratama Dirja Hasibuan Dita Permata Sari Dwi Nabilah Setiyowati Dyah Erlina Sulistyaningrum Dzul Rachman, Dzul Eka Dea Pramudita Elsa Aura Savana Elza Zeriana Erni Yanti Esti Angelita Fachry Abda El Rahman Fanza Yovian Fatimatul Latifah Fauziah Ajmi Feby Fiola Ayu Feni Sundari Ferdiansyah Ferdiansyah Fika Nurul Fadillah Fitriyani Fitriyani Bakri Fridolan Adi Putra Galuh Oka Safitri Galuh Pratama Gusti Ferdyan Hafifah Ananda Hafifatun Nuvus Hairia Sarfan Hajrah Yusmaini Haris Al Amin Hasnah Siahaan Haya Herfinatun Hermansyah, Herbiyansa Hery Sahputra Hikmah Nur Azizah Hilwa Ismi Fadia Hosaini Hosaini, Hosaini Ibrahim Ifadhila, Ifadhila Ifrohul Fadhilah Ilham Efendi Imam Kurniawan Nasution Imas Sartika Imelda Mauly Jevita Indah Purwoningsih Indah Septia Lestari Indriani Anggita Putri Iran Yuliansyah Irvan irwana, amelia Isabella Rosalin James Marudut Jefry Daniel Jelis Pramadanti Junita Lubis Kalyya Maharani Kayla Zahara Salsabila Khairuddin Lubis Khoirunnisa Nasution Khusnul Khatimah Lailatus Safitri, Novia Laura Gayatri Leonardus Pandu Priambodo Luciana Padang Lulu Rintan Apriliyani M Toi Yafi Maruf M. Fathurrozak Maelinda Destriana Maelinda Devi Destiana Manurung, Alberth Supriyanto Manzilatul Hasanah Marlina, Elisa Martines Sabiliun Muttaqina Martuani Siregar Marwazi Marwazi Mega Astuti Mesiono, Mesiono Mesran, Mesran Meta Sari Mhd Alfi Syahrin Miftahun Jannah Mira Dena Putri Panggabean Mirnayanti Mizan Mizan Mohammad Achwan Mona Safitri Mudiah Salsabella Muh. Hasbi Muhamad Risal Tawil MUHAMMAD ILHAM Muhammad Ridwan MUHAMMAD SUBHAN Muhammad Syaroni Muliyati Muliyati Nadia Royani Nst Nadia Sabila Nadirsah Hawari Nasir Nasir Nasution, Monica Puspita Neliwati Nelpy D Simbolon Ni Luh Lola Mika Fatmawati Nila, Armanila Novi Rahma Sari NUR AINI Nur Azizah Nur Hafikrah Lubis Nur Hasibin Nur Mutmainnah Halim Nurfani Yulianti Nurlailah Pajar Machmud Primawitha, Intan Putri Cahya Negara Qorry Ainaf R Fahmi Ali Rabbirham Rafly Artamy Putra Rahma Isnawati Raihan Pratama Raja Fauziah Ramadhan Hidayatulloh Ramlah Ratna Wulandari Regi Risnanda Rejeki Charistias Siregar Restuti Retno Ningrum Ria Rahmanisa Rifdah Assyifa Rifky Hafid Ashari Rina Hidayah Tambusai Rintan Amelia Rio Rinanta Ririn Izzati Pangestuti Riski Ramadhan RISKIA Riskiya Dina Paramita Rizka Aulia Yanda Rizky Novaldi Rizkyka Febrianisa Rukiah Ruslan Abdul Gani Rusli Sabrun Jamil Said Herry Syafrizal Salma Vasya Aulia Salsabila Mutiyah Samuel Nugraha Cristy Seli Safitri Julianti Serly Pramudita sherlyana, ninda putri Sholikhin, Anwar Sintia Utami Sintya Sari Siti Musaroh Maydiana Alpa Siti Nor Elisa Siti Rodiah Lubis Sumitro Sarkum Sunarso Sunarso Sunarti Suryadi Suryadi Susiati Syamsul Bahri Syariah Hafidzhoh Syawal Harianto Titan Cicilia Toni Nasution Tri Rahayuningsih Tsalitsa Fadilatu Rahmania Umi Wahyutin Virda Septiani Vitri Pitrandjalisari Wageyono Wahyu Fatahillah Wahyu Hidayat walib abdullah Wan Alif Ihza Mahendra Weni Aprianti WIDYA HASNI Wijaya, Deny Wikiaprian Pinim Wildan Rahmawan Windi Aulia Windy Adelia Witri Hartati Wulan Elok Wahyu Lestari WULANDARI, B. Yeni Rahmawati Yunida Nurlina Yuniman Zebua Yunisa Indriyani Yuwono, Amrih Zahra Nur Farida Zaifatur Ridha Zainuddin, Zainuddin