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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Pengabdian Magister Pendidikan IPA GANEC SWARA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Jaringan Laboratorium Medis Jurnal Abdimas Sangkabira Empiricism Journal Jurnal Minfo Polgan (JMP) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) Balance : Jurnal Akuntansi dan Manajemen JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal of Business and Applied Economics (IJBAE) Jurnal Ilmiah Pendidikan dan Keislaman Eastasouth Journal of Effective Community Services Eastasouth Journal of Impactive Community Services Riset Akuntansi dan Keuangan Indonesia Journal of Authentic Research Jurnal Penelitian Akuntansi Jurnal Hukum Islam dan Hukum Keluarga Jurnal Riset Mahasiswa Akuntansi
Siti Atikah
Lectures at Faculty of Economics University of Mataram
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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MENGULIK FUNDAMENTAL SAHAM PERBANKAN SYARIAH Atikah, Siti; Waskito, Iman
Jurnal Riset Akuntansi Vol 24 No 2 (2025): Jurnal Riset Akuntansi Aksioma, Desember 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i2.574

Abstract

This study investigates the financial performance and market valuation of four Islamic Commercial Banks (Bank Umum Syariah/BUS) listed on the Indonesia Stock Exchange over the period 2019–2024. A descriptive approach is applied to secondary data compiled from published financial statements and market information, which are then interpreted with signaling theory and firm value perspectives. The results show that BUS1 experiences the most comprehensive improvement: profitability rises, efficiency and financing quality improve, liquidity and capital structure remain sound, and this is followed by sustained EPS growth. BUS2 maintains powerful fundamentals—high ROA, ROE, EPS, low NPF, prudent FDR, and robust CAR—yet its PBV and PER decline sharply, indicating a downward adjustment of market premium despite solid performance. BUS3 and BUS4 record volatile profitability, high operating costs and leverage, and more risky FDR patterns, so that their PBV remains low or highly unstable and PER often negative values, signalling persistent market scepticism and speculative pricing. Overall, the evidence supports the view that, in Indonesian Islamic banking, a combination of strong profitability, efficiency, asset quality, funding structure, and capital adequacy is consistently rewarded by better stock valuation, in line with signaling theory.
Pendampingan tatakelola Badan Usaha Milik Desa Maju bersama Pusuk Lestari kabupaten Lombok Barat Atikah, Siti; Muhsyaf, Saipul Arni; Cahyaningtyas, Susi Retna; Ramadhani, Rahmi Sri
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 1 (2024): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i1.21744

Abstract

AbstrakBadan Usaha Milik Desa “Maju Bersama Desa Pusuk Lestari” (selanjutnya disebut BUMDesa MBDPL) dalam lima tahun terakhir mengalami hambatan dalam pelaksanaan kegiatan operasionalnya. Salah satu faktor hambatan diduga ketiadaan dokumen tatakelola keuangannya. Kegiatan pengabdian ini bertujuan untuk mendampingi BUMDesa MBDPL dalam menyusun kebijakan maupun peraturan dalam tatakelola keuangan BUMDesa. Tersedianya dokumen-dokumen tersebut diharapkan dapat meningkatkan transparansi dan akuntabilitas BUMDesa di masa yang akan datang.  Metode pengumpulan data yang digunakan adalah (a) diskusi atau wawancara; (b) Penyusunan dokumen kebijakan. Kegiatan dilaksanakan pada tanggal 7 Juli dan 8 September 2022.  Berdasarkan hasil diskusi,  tim merancang  Anggaran Dasar dan Anggaran Rumah Tangga sebagai bahan dasar merancang pedoman operasional baku untuk tugas pokok dan fungsi pengelola dan karyawan BUMDesa, pedoman kebijakan akuntansi dan bagan akun untuk penyusunan laporan keuangan. Rancangan dokumen tatakelola ini diharapkan dapat dimanfaatkan untuk pelaksanaan operasional layanan BUMDesa di periode berikutnya. Kegiatan ini bermanfaat dalam meningkatkan tatakelola dan layanan BUMDesa di periode berikutnya. Kata kunci: kebijakan akuntansi; tata kelola; bagan akun; Badan Usaha Milik Desa. AbstractThe Village-Owned enterprise "Maju Bersama Desa Pusuk Lestari" (also known as BUMDesa MBDPL) is undergoing a restructuring process to encourage progress and independence. The organization has had some ups and downs in its operational activities. Therefore, to assist BUMDesa MBDPL in formulating policies and regulations for financial management, this service activity aims to provide policy documents. These documents are essential to ensure transparency and accountability in BUMDesa's financial management in the future. The team collected data by conducting discussions, interviews, and preparing policy documents on July 7 and September 8, 2022. Based on the results of the discussions, the team developed standard operational guidelines for internal control procedures. These guidelines are intended to assist BUMDesa managers and employees with their tasks and functions and provide accounting policy guidelines and charts of accounts to prepare financial reports. The draft governance document produced in this activity can be used to implement BUMDesa services in the future. Keywords: accounting policy; chart of accounts; corporate governance; village-owned enterprises.
Co-Authors Agrahatina, Dinda Etri Ahmad Juanda ahmad yani Alamsyah M Tahir Alyshia, Finka Arif Wibowo Arthariani, Baiq Nadya Rizky Bambang Bambang BS, Sapto Hendri Cahyaningtyas, Susi Retna Damayanti, Yulia Driana Leniwati Elin Erlina Sasanti Elsha, Nadia FARADILA, AISYAH Fikri, M. Ali Fikri, Muhammad Ali Hadi, Hasna Halila, Ruhana Nur Handayani, Sri Astuti Hendri, Sapto Hilendri L., Bq Anggun Husnaini, Wahidatul Iman Waskito Indradewa, Rhian Intan Rahmawati Kapijan, Muhammad Kapijan Karim, Nina Karina Kusnandar, Mulya Hadi Lenap, Indria Puspitasari Mahilun Malikah, Siti Afriatul Marluwi, Marluwi Muhsyaf, Saiful Arni Muhsyaf, Saipul Arny Mujahid, Khairul Neris, Miratul Husna Ningsih, Septi Setya Pascayanti, Yusifa Patricia, Venny Prasyida, Tusta Citta Ihtisan Tri Prima Astuti Handayani Purnamadita, Gede Putri, Imelda Yustika R. Sapto Hendri Boedi Soesatyo Rakhmawati, Intan Rakhmawati, Intan Ramadhani, Rahmi Sri Rosyida, Baiq Saipul Arni Muhsyaf Salwa, Ummi Raehanatul Siti Asiyah Siti Khoirunnisa, Siti Suhaedi, Wirawan Uciawati, Uciawati Wijaya, Hanna Yanti , Yusifa Pasca Yolanda, Arnetta Zaini, Wawan Sofwan