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All Journal Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi INNOVATION RESEARCH JOURNAL Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Profit: Jurnal Manajemen, Bisnis dan Akuntansi Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Ekonomi dan Akuntansi Journal of Culture Accounting and Auditing Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Intelek Dan Cendikiawan Nusantara Biodik: Jurnal Ilmiah Pendidikan Biologi Idealita: Jurnal Pendidikan dan Sosial Keagamaan Kolaborasi: Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Pemberdayaan Masyarakat: Jurnal Aksi Sosial
Syaiful Syaiful
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Akuntansi: Jurnal Riset Ilmu Akuntansi

 1 
Pengaruh Suku Bunga, Likuiditas, dan Bagi Hasil terhadap Deposito Mudharabah pada Bank Umum Syariah yang ada di Indonesia Laily Nur Fitriana; Syaiful Syaiful
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2050

Abstract

This research aims to examine the influence of interest rates, liquidity, profit sharing on mudharabah deposits with independent variables, namely interest rates, liquidity and profit sharing. This research uses a quantitative approach and the sample used is 8 Islamic banks registered with the Financial Services Authority (OJK) the 2019-2021 period which was obtained through the purposive sampling method. The analysis technique used is multiple linear regression with the help of SPPS 25.0 for Windows. The research results show that the interest rate variable does not have a significant effect on mudharabah deposits, this is because increases or decreases that occur in a bank will not affect deposits, people who save their funds tend to see interest at the beginning which will provide big profits and feel more secure. The liquidity variable has a significant influence on mudharabah deposits because with increasing FDR, customers' expectations that the bank will earn greater profits makes them invest more in mudharabah deposits. The profit sharing variable shows that there is a significant influence on mudharabah deposits, this means that an increase in profit sharing will increase the number of mudharabah deposits in sharia banks. The greater the amount of profit sharing offered, the better.
Pengaruh Suku Bunga, Likuiditas, dan Bagi Hasil terhadap Deposito Mudharabah pada Bank Umum Syariah yang ada di Indonesia Laily Nur Fitriana; Syaiful Syaiful
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2050

Abstract

This research aims to examine the influence of interest rates, liquidity, profit sharing on mudharabah deposits with independent variables, namely interest rates, liquidity and profit sharing. This research uses a quantitative approach and the sample used is 8 Islamic banks registered with the Financial Services Authority (OJK) the 2019-2021 period which was obtained through the purposive sampling method. The analysis technique used is multiple linear regression with the help of SPPS 25.0 for Windows. The research results show that the interest rate variable does not have a significant effect on mudharabah deposits, this is because increases or decreases that occur in a bank will not affect deposits, people who save their funds tend to see interest at the beginning which will provide big profits and feel more secure. The liquidity variable has a significant influence on mudharabah deposits because with increasing FDR, customers' expectations that the bank will earn greater profits makes them invest more in mudharabah deposits. The profit sharing variable shows that there is a significant influence on mudharabah deposits, this means that an increase in profit sharing will increase the number of mudharabah deposits in sharia banks. The greater the amount of profit sharing offered, the better.
Rumaket Sambung Roso: Makna Akuntansi Utang Piutang pada Praktik Arisan di Desa Jogodalu Kecamatan Benjeng Kabupaten Gresik Rosylia Dwi Safitri; Syaiful Syaiful
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2910

Abstract

This research aims to analyze the meaning of accounts payable and receivable accounting in social gathering practices in Jogodalu Village, Benjeng District, Gresik Regency. The method used is qualitative research with a phenomenological approach. Data sources consist of primary data obtained through interviews with informants involved in social gathering practices, as well as secondary data from books and literature analysis. Data collection techniques include interviews, observation and documentation. There were five informants selected, including arisan managers, arisan members, arisan members involved in arisan buying and selling transactions, as well as local community and religious leaders. The research results show five meanings in the practice of arisan in Jogodalu Village, Benjeng District, Gresik Regency, namely: arisan as a means of saving and investment for members, the concept of debts and receivables in arisan, buying and selling transactions in arisan as a financial emergency solution, the role of arisan in maintaining ancestral traditions, and as a form of Islamic brotherhood. This research confirms that social gathering is not only related to financial aspects but also about solidarity and support in society.
Co-Authors Abdullah Abdullah Achmad Taufik Achmarul Fajar Alfinantul Qoni’ah Andrianingsih Ciseta Yoda, Tilawatil Darman Darman Dearmi Artis Dwi Syafira Novianti Fauziah Fauziah Fredy Yunanto Indra Lukmana Junaidi Efendi Kasanova, Ria Laily Nur Fitriana Maulidatul Chasanah Mayarni Putri Dewita Mohammad Rudiyanto Mufidatul Ummah Adhyta Muhammad Jufri Muhammad Nurdin Nazilah Nazilah NUR FAUZIAH NUR HALIZAH Nur Hayati Nurfadilah Nurfadilah Nurul Alfian Rassya Islamay Arivia Reswita, Yefri Revi Rahmawati Revis Asra Rida Ayu Pratiwi Riyantoro Riyantoro Rohmaniyah Rohmaniyah Rosylia Dwi Safitri Salsabila Tristania Agustin Sari Ningsih Shalihati, Ira Diana Sholeh Rachmatullah Sita Acetylena Syaiful Anam Syaparuddin Syaparuddin WIJANARKO, SIGIT