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All Journal Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jariyah : Jurnal Ilmu Akuntansi dan Keuangan Syariah
Alek Wissalam Bustami
Institut Agama Islam Negeri Kerinci
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Kesadaran Masyarakat dalam Memberdayakan BMT (Baitul Mall Wattam will) Serambi Madinah Kabupaten Kerinci Alek Wissalam Bustami; Helfenta Helfenta
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13, No 2 (2022): November
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v13i2.304

Abstract

This study aims to find, (1) how the level of awareness in empowering society BMT for the welfare of the BMT Serambi Madinah Kerinci. (2). To find out how the performance BMT Porch Medina in achieving the common goal of BMT developments foyer and for the community. (3). To determine the factors causing the lack of public awareness of the BMT Serambi Madniah Kerinci. This study employed a descriptive qualitative approach and used data collection methods through observations, interviews, and documentation. By using comprehensive model analysis, namely domain analysis, taxonomy analysis, compositional analysis and cultural issue analysis. This study also used multiple models to validate the data triangulation to further refine this study. This study found, 1). One factor in the lack of public awareness in civilizing BMT is in spite of public awareness is relatively low both in terms of the management of the BMT and the system of sharia run by BMT itself, is also a lack of socialization between the BMT citizens regarding BMT nowadays still in the development of the quality of BMT. (2). available lack of information by the public against the BMT Serambi Madinah and its Lack of public knowledge about the system and mamfaat BMT for society into something that must be improved. Since society and the BMT should be a good cooperation in order to achieve the common goal of advancing the local economy. (3). BMT Serambi Madinah performance systems to improve public knowledge of the BMT in terms of empowering BMT for welfare, are still at the development stage and institutions still lack the BMT to community relations. This resulted in a lack of public awareness to BMT Serambi Madinah resulting lack of positive response from the community so as not achieving common goals in terms of improving the welfare of the community, especially medium. In the results of this study showed that, (1). the community has the same complaint against the BMT that a lack of people get information about BMT. (2). Medina Porch performance BMT managers today have not fully succeeded in its achievements. Because there are among of managers who do not work optimally in its function, resulting in inhibition of the progress of the foyer BMT Medina. (3). motivating factors to do the BMT in enhancing co-operation with the community is to be a good relationship between the BMT with the community either in the form of promotion or dissemination.
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2022 Elex Sarmigi; Endah Sri Wahyuni; Maryanto Maryanto; Alek Wissalam Bustami
Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariah Vol. 1 No. 2 (2024)
Publisher : Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jariyah.v1i2.2967.109-125

Abstract

This study examines the effect of profitability ratios, namely return on assets (ROA), leverage ratios, debt to equity ratios (DER), firm size, and total assets, on earnings management in banking companies listed on the Indonesian stock exchange. The population in this study are all banks listed on the Indonesian stock exchange. In contrast, the sample of this study is banks that consistently published their financial statements on the Indonesian stock exchange in 2015-2022. Therefore, 10 banks were obtained to be used as samples, each for 8 years. The data analysis tools used are multiple linear regression, t, and F tests. This study found that partial profitability has a positive but insignificant effect on earnings management, while leverage and firm size have a negative and significant effect. Simultaneously, profitability, leverage, and company size affected earnings management in banking companies listed on the Indonesian stock exchange in 2015-2022, with a magnitude of effect of 87,8%.
Co-Authors Endah Sri Wahyuni Helfenta Helfenta Maryanto