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<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING ]]>
Ardila, Isna;
<![CDATA[Fadhila, Novi]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi ]]>
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<![CDATA[Corporate Social Responsibility (CSR) is a form of corporate social responsibility to all stakeholders namely consumers, employees, shareholders, community and environment in all aspect of company operations. Disclosure of Corporate Social Responsibility focusess on three indicators, namely economic, social and environment. The objectives to be achieved from this research are The Economis of CSR, The Social of CSR and The Environment of CSR which have an effect on Profitability with Good Corporate Governance as a moderating variable. This research was conducted at consumer goods industry companies listed in Indonesia Stock Exchange year 2014 â 2016. Researches used company as sample which was taken by using purposive sampling method as of the total sample was 60. Sources of data used are secondary data in the form of financial statements and annual reports of companies. Analysis of Hypothesis testing was by using multiple regression. The result showed that The Economic of CSR, Social and Environment simultaneously have no effect on Profitability. The Economics of CSR has no effect on Profitability partially, The Social of CSR has no effect on Profitability, and The Environment of CSR has a significant effect on Profitability. Good Corporate Governance does not moderate Corporate Social Responsibility toward Profitability.Keywords: corporate social responsibility, profitability, good corporate governance]]>
<![CDATA[Pengaruh Return On Assets Dan Current Ratio Terhadap Kebijakan Deviden Pada Perusahaan Sektor Aneka Industri Di Bursa Efek Indonesia ]]>
<![CDATA[Novi Fadhila]]>;
<![CDATA[Nora Sipayung]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 1 (2021): November 2020 - Mei 2021 ]]>
Publisher : <![CDATA[Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ]]>
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DOI: 10.30596/jakk.v4i1.6897
<![CDATA[Return On Asset is a return from the management of investment and company assets, which is one of the indicators of profitability for the company with adequate measurement of the effectiveness of the entire company. Meanwhile, the current ratio is a reflection of the company's ability to pay off its current debt by looking at the condition of the company's current assets. The purpose of this study is to examine and analyze the effect of Return On Asset and Current Ratio on dividend policy in various industrial securities sector companies on the Indonesia Stock Exchange, either simultaneously or partially. The method used is quantitative associative, with purposive sampling technique, documentation technique and data analysis technique used is multiple linear regression. With the research results simultaneously, return on assets and current ratio do not affect dividend policy. Partially, return on assets has no effect on dividend policy, as well as current ratio to dividend policy.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING ]]>
Isna Ardila;
<![CDATA[Novi Fadhila]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v3i2.1240
<![CDATA[Corporate Social Responsibility (CSR) is a form of corporate social responsibility to all stakeholders namely consumers, employees, shareholders, community and environment in all aspect of company operations. Disclosure of Corporate Social Responsibility focusess on three indicators, namely economic, social and environment. The objectives to be achieved from this research are The Economis of CSR, The Social of CSR and The Environment of CSR which have an effect on Profitability with Good Corporate Governance as a moderating variable. This research was conducted at consumer goods industry companies listed in Indonesia Stock Exchange year 2014 – 2016. Researches used company as sample which was taken by using purposive sampling method as of the total sample was 60. Sources of data used are secondary data in the form of financial statements and annual reports of companies. Analysis of Hypothesis testing was by using multiple regression. The result showed that The Economic of CSR, Social and Environment simultaneously have no effect on Profitability. The Economics of CSR has no effect on Profitability partially, The Social of CSR has no effect on Profitability, and The Environment of CSR has a significant effect on Profitability. Good Corporate Governance does not moderate Corporate Social Responsibility toward Profitability.Keywords: corporate social responsibility, profitability, good corporate governance]]>
<![CDATA[PENGARUH PEMBIAYAAN BAGI HASIL DAN MURABAHAH TERHADAP PROFITABILITAS PADA BANK SYARIAH MANDIRI ]]>
<![CDATA[Novi Fadhila]]>
<![CDATA[ KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA PENGARUH PEMBIAYAAN BAGI HASIL DAN MURABAHAH TERHADAP PROFITABILITAS PADA BANK SYARIAH MANDIRI ]]>
Publisher : <![CDATA[KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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<![CDATA[Pembiayaan yang diberikan oleh bank syariah mandiri dalam bentuk pembiayaan bagi hasil (mudharabah dan musyarakah) serta murabahah yang terus meningkat seharusnya diikuti dengan meningkatnya kemampuan perusahaan dalam menghasilkan laba, hal ini dapat dilihat dari laba yang dihasilkan oleh perusahaan. Namun pada Bank Syariah Mandiri tidak setiap peningkatan pembiayaan bagi hasil dan murabahah yang diberikan dapat meningkatkan kemampulabaan perusahaan.Penelitian ini merupakan desain kausal (causal) yang bertujuan untuk menguji penyaluran pembiayaan bagi hasil (mudharabah,musyarakah) dan murabahah mempengaruhi profitabilitas pada Bank Syariah Mandiri. Sumber data dalam penelitian ini adalah data sekunder berupa laporan keuangan bulanan. Teknik analisis menggunakan regresi linier berganda dengan melakukan pengujian secara parsial (t) dan simultan (F).Pengujian hipotesis secara parsial menunjukkan bahwa pembiayaan mudharabah tidak berpengaruh secara signifikan terhadap profitabilitas, pada pembiayaan musyarakah terdapat pengaruh yang signifikan terhadap profitabilitas tetapi dengan nilai koefisien negatif, sedangkan pada pembiayaan murabahah berpengaruh signifikan terhadap profitabilitas. Pada pengujian secara simultan menyatakan bahwa mudhararabah, musyarakah dan murabahah berpengaruh signifikan terhadap profitabilitas.]]>
<![CDATA[ANALISIS PEMBIAYAAN MUDHARABAH DAN MURABAHAH TERHADAP LABA BANK SYARIAH MANDIRI ]]>
<![CDATA[Novi Fadhila]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 15, No 1 (2015): JURNAL RISET AKUNTANSI DAN BISNIS ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v15i1.427
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh pembiayaan mudharabah dan murabahah terhadap laba pada Bank Syariah Mandiri. Sumber data dalam penelitian ini adalah data sekunder berupa laporan keuangan. Teknik analisis menggunakan regresi linier. Pada pembiayaan mudharabah modal 100% disediakan oleh mudharib (dalam hal ini bank) sehingga jika terjadi kerugian maka akan ditanggung oleh pemilik modal selama bukan karena kesalahan pengelola. Sementara pembiayaan murabahah merupakan akad jual beli dengan tambahan margin keuntungan sesuai dengan kesepakatan antara penjual dan pembeli. Pengujian hipotesis menemukan bahwa mudhararabah dan murabahah berpengaruh signifikan terhadap laba. Hal ini menyatakan bahwa peningkatan atas pembiayaan mudharabah dan murabahah dapat meningkatkan laba bank syariah.]]>
<![CDATA[PENENTUAN TARIF JASA RAWAT INAP MENGGUNAKAN METODE ACTIVITY BASED COSTING ]]>
<![CDATA[Novi Fadhila]]>;
<![CDATA[Chintya Maramis]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/liabilities.v3i3.6391
<![CDATA[The calculation method in determining the rate of inpatient hospital services is very important. If the inpatient rate calculation method used is not suitable to be applied, there will be cost distortion. Cost distortion occurs due to inaccuracies in costing, so that it will result in errors in determining costs and making decisions. The purpose of this research is to find out how to determine inpatient service rates using activity based costing and to see the magnitude of the comparison of inpatient service rates with traditional systems and activity based costing at Muhammadiyah Hospital of North Sumatra. This type of research in this research is comparative descriptive. Data collection techniques were carried out by means of interviews and documentation. The data analysis technique used is descriptive quantitative by looking at the hospitalization rates by the Muhammadiyah Hospital of North Sumatra then calculating the inpatient rates using activity based costing, after getting the results, we can see the difference. The results of the study of inpatient service rates at Muhammadiyah Hospital of North Sumatra with Activity Based Costing gave cheaper results in VIP and Class I. Classes II and III gave more expensive results. This difference occurs because in Activity Based Costing the overhead costs of each product are charged to many cost drivers. So that in Activity Based Costing has been able to allocate activity costs to each room appropriately based on the consumption of each activity.]]>
<![CDATA[ANALISIS KINERJA BANK MUAMALAT (MENGGUNAKAN RASIO KEUANGAN DAN INDEKS MAQASHID SYARIAH) ]]>
<![CDATA[Novi Fadhila]]>;
<![CDATA[Irma Christiana]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/liabilities.v3i1.5216
<![CDATA[Kinerja yang baik merupakan hal penting bagi perusahaan. Begitu juga dengan Bank Muamalat yang menghendaki kinerja sempurna bagi perusahaannya. Walaupun dalam kenyataannya Bank Muamalat harus bekerja keras untuk mewujudkan impiannya. Bank Muamalat tidak hanya berupaya mendapatkan penghargaan dari berbagai pihak, dalam maupun luar negeri. Namun harus membuktikan kinerjanya berdasarkan rasio keuangan yang digunakan perusahaan, juga harus memenuhi tujuan syariah yang telah ditetapkan. Tujuan penelitian ini menganalisis kinerja Bank Muamalat menggunakan Rasio Keuangan dan Indeks Maqashid Syariah, selanjutnya melihat perbedaan kinerja Bank Muamalat menggunakan rasio keuangan dan Indeks Maqashid Syariah. Hasil penelitian rasio keuangan: Quick Rasio setiap tahunnya menurun tetapi >1, FDR 2017 likuiditasnya kuat, CAR sangat signifikan, ROA dan ROE menurun setiap tahunnya, NIM 2017 ≤ 2, dan BOPO berkisar 97% menunjukkan perusahaan efisien menggunakan pendapatan untuk biaya operasinalnya. Hasil Indeks maqashid syariah: pertama, pendidikan: Bank Muamalat selain bertujuan menghasilkan laba tetapi juga berperanserta dalam bidang pendidikan meski belum maksimal; kedua, menegakkan keadilan Bank Muamalat juga sudah melakukannya terlihat dari tingkat pengembalian yang adil, fungsi distribusi yang dijalankan dan pendapatan non bunga yang dihasilkan bank; ketiga, untuk pencapaian kesejahteraan dibagian kemampuan menghasilkan laba masih rendah, namun pada pendapatan personal dan investasi pada sektor riil bank terlihat sangat baik kinerjanya.]]>
<![CDATA[THE INFLUENCE OF FREE CASH FLOW AND FIRM SIZE ON EARNING MANAGEMENT ]]>
<![CDATA[Novi Fadhila]]>; Isna Ardila
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[This research is a causal design research that aims to find out the influence of two or more variables. The variables used are free cash flow and firm size as independent variables and earnings management as the dependent variable on automotive companies listed on the Indonesia Stock Exchange, simultaneously or partially. This research was conducted on 10 automotive companies from 2015 to 2020. The method used in this study is a multiple linear analysis technique. The results of the study show that there is a simultaneous influence between free cash flow and firm size on earning management. The results of the study partially free cash flow affect earnings management, as well as firm sizeKeywords: Free cash flow, Firm Size and Earning Management]]>
<![CDATA[Pengukuran Kinerja Pemerintah Daerah Berdasarkan Value For Money ]]>
<![CDATA[Novi Fadhila]]>;
<![CDATA[Julianda Syahputra Tanjung]]>
<![CDATA[ Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022 ]]>
Publisher : <![CDATA[Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa ]]>
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DOI: 10.59086/jeb.v1i2.50
<![CDATA[This study aims to measure the performance of the local government of Deli Serdang Regency based on value for money. This study uses a descriptive approach, data collection in this study uses documentation techniques, and the analysis used is descriptive analysis techniques. The results showed that the performance of the local government of Deli Serdang Regency with the value for money method as measured by the economic ratio, efficiency ratio, and effectiveness ratio within a period of 5 years from 2016 to 2020 fluctuated where the economic ratio of Deli Serdang Regency experienced stability or can be called as quite economical in saving local government spending in Deli Serdang Regency, the effectiveness ratio fluctuates but is in a fairly effective condition, and the efficiency ratio has decreased]]>
<![CDATA[Measurment Bank Muamalat's Performance Using Financial Ratios ]]>
<![CDATA[Novi Fadhila]]>;
<![CDATA[Irma Christiana]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v2i1.475
<![CDATA[This research is quantitative descriptive. The purpose of this study is to analyze the performance of Bank Muamalat using the Financial Ratio in the form of Liquidity, Solvability and Profitability ratios. The object of this research is Bank Muamalat. The type of data used is quantitative data sourced from published financial statements. The results of this study are: Financing to Deposits Ratio is in good condition, Capital Adequacy Ratio is in very good condition, Return On Asset shows bad condition, Return On Equity is in bad condition, Net Interest Margin in 2017 is not healthy and Operating Expenses to Operating Revenues efficiently.]]>
