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All Journal JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Riset Akuntansi
Nurhayati
Universitas Islam Bandung
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Rasio Profitabilitas dan Rasio Likuiditas terhadap Peringkat Sukuk Korporasi Perusahaan Periode 2015-2018 Ofi Maulidya Widyawati; Nurhayati
Jurnal Riset Akuntansi Volume. 1, No. 1, Juli 2021, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.952 KB) | DOI: 10.29313/jra.v1i1.51

Abstract

Abstract. This study aims to determine the effect of profitability ratios and liquidity ratios on sukuk ratings for the 2015-2018 period. The sukuk rating of a company can be seen from the performance performed by the company. To measure the company's performance in this study using profitability ratios and liquidity ratios. Profitability ratio is a ratio to measure the efficiency of a company and the company's ability to generate profits. While the liquidity ratio is a ratio to measure the company's ability to meet its short-term obligations. This research is included in a quantitative descriptive study with companies listed on the Indonesia Stock Exchange (IDX) and sukuk rating agencies in Indonesia (PEFINDO) as populations. The analysis technique used in this study is multiple regression analysis. The results of this study are that profitability ratios and liquidity ratios have a simultaneous effect on sukuk ratings, profitability ratios affect sukuk ratings, and liquidity ratios affect sukuk ratings. This can be seen from the results of the t test which showed a sig value of 0.002 < 0.05 and 0.000 < 0.05. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan rasio likuiditas terhadap peringkat sukuk tahun periode 2015-2018. Peringkat sukuk suatu perusahaan dapat dilihat dari kinerja yang dilakukan oleh perusahaan. Untuk mengukur kinerja perusahaan tersebut pada penelitian ini menggunakan rasio profitabilitas dan rasio likuiditas. Rasio profitabilitas adalah rasio untuk mengukur efisiensi perusahaan dan kemampuan perusahaan dalam menghasilkan laba. Sedangkan rasio likuiditas adalaha rasio untuk mengukur kemampuan perusahaan dalam memenuhi kewajiban jangka pendeknya. Penelitian ini termasuk dalam penelitian deskriptif verifikatif dengan pendekatan kuantitatif dengan perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) dan lembaga pemeringkat sukuk di Indonesia (PEFINDO) sebagai populasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil dari penelitian ini adalah bahwa rasio profitabilitas dan rasio likuiditas berpengaruh secara simultan terhadap peringkat sukuk, rasio profitabilitas berpengaruh terhadap peringkat sukuk, dan rasio likuiditas berpengaruh terhadap peringkat sukuk. Ini dapat terlihat dari hasil uji t yang memperlihatkan nilai sig sebesar 0,002 < 0,05 dan 0,000 < 0,05.
Determinants of lamikro adoption among micro and small businesses: a technology acceptance model (TAM) approach Nurhayati; Nopi Hernawati; Dewi Rahmi
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 7 No. 3 (2026)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol7iss2pp398-407

Abstract

From a sharia economic perspective, Indonesia, with its Muslim majority population, has great potential to develop a halal/sharia ecosystem that encompasses various sectors such as food, tourism, fashion, cosmetics, and finance. The sustainability of this ecosystem also has implications for the Micro, Small, and Medium Enterprises (MSME) sector. In the digital age, challenges include the low capacity of MSMEs in business management, financial reporting, technological limitations, and non-compliance with financial and Islamic standards. A total of 33 MSMEs have been able to upload financial data to the Lamikro application, read and analyze financial reports, and understand the concept of Islamic accounting. The objective of this activity is to assist in resolving these issues through mentoring and training for MSMEs in preparing financial reports using the Lamikro application. By using the Lamikro app to create financial reports, SMEs can manage and report their finances more effectively and efficiently, ensuring transparency and reliability, evaluate product performance, manage cash flow and liquidity more easily, and communicate with investors for Muslim Women's Warung SMEs in Cisaranten Kulon Village, Bandung City.
Co-Authors Dewi Rahmi Nopi Hernawati Ofi Maulidya Widyawati