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All Journal Journal of Auditing, Finance, and Forensic Accounting Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Eco-Entrepreneur Akuisisi : Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Endang Sri Apriani
Politeknik Negeri Balikpapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Pembiayaan Mudharabah, Musyarakah, dan Murabahah Terhadap Profitabilitas Dessy Handa Sari; Wenny Adisti Octaviana; Endang Sri Apriani
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.972

Abstract

Dilaksanakannya penelitian ini guna meneliti pembiayaan Mudharabah, Musyarakah, dan Murabahah yang memberikan pengaruh secara simultan ataupun parsial terhadap Return On Asset (ROA) pada Bank Umum Swasta Syariah yang terdata di Otoritas Jasa Keuangan Periode 2016-2021. Penelitian ini berjenis kuantitatif dengan sumber data sekunder. Penelitian ini mempunyai populasi yakni Bank Umum Swasta Syariah. Data penelitian dianalisis dengan penggunaan software statistik IBM SPSS statistics 25. Software tersebut berguna untuk membantu melakukan Analisis Statistik Deskriptif, Uji Asumsi Klasik, Analisis Regresi Linear Berganda, dan untuk melakukan Uji Hipotesis Penelitian. Secara simultan, penelitian ini memiliki hasil bahwa pembiayaan Mudharabah, Musyarakah, dan Murabahah berpengaruh terhadap ROA. Kemudian, pembiayaan Mudharabah tidak berpengaruh secara parsial terhadap ROA, pembiayaan Musyarakah berpengaruh negatif dan signifikan secara parsial terhadap ROA, dan pembiayaan Murabahah berpengaruh positif dan signifikan secara parsial terhadap ROA.
Antecedents of Return on Assets in Covid-19 Pandemic: Do LDR, CAR, OE and Bank Size Matters? Hendra Sanjaya Kusno; Aldhea Shafitri; Endang Sri Apriani
JAFFA Vol 10, No 2 (2022): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i2.17218

Abstract

This study examines the effect of LDR, CAR, OE, and Bank Size on ROA. The population in this study, namely, Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period amounted to 43 banks. The determination of the sample was carried out using the purposive sampling technique so that 62 research observations were obtained. The analysis used is multiple linear regression. The results showed that the LDR, CAR, and bank size have no effect, while OE have a significant negative effect on ROA. This research is expected to be an additional reference and information for subsequent researchers and academies in the field of accounting and investors during Covid-19 pandemic regarding investment decisions by considering the factors that affect ROA.
Pengaruh Pandemi COVID-19 Terhadap Return Saham Perbankan Milik Pemerintah Indonesia (Studi Kasus Maret 2020-Maret 2022) Endang Sri Apriani; Kety Lulu Agustin
Eco-Entrepreneur Vol 8, No 1 (2022): Juni
Publisher : Eco-Entrepreneur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ee.v8i1.16488

Abstract

Kebijakan penundaan kewajiban pembayaran kredit dan kebijakan bunga perbankan yang dikeluarkan oleh pemerintah karena terjadinya pandemi COVID-19 berpengaruh terhadap pencatatan pendapatan bank. Permasalahan tersebut melatarbelakangi penelitian terhadap kinerja harga saham perbankan yang tercermin melalui indeks infobank15. Penelitian ini dilakukan secara kuantitatif dengan menggunakan perubahan data kasus terkonfirmasi, pemulihan dan kematian akibat COVID-19 di Indonesia dan data harga saham bank-bank BUMN pada periode yang sama. Manfaat penelitian ini dapat digunakan sebagai bahan pertimbangan masyarakat untuk berinvestasi di Pasar Modal dan mengantisipasi beberapa akibat yang timbul dari pandemi. Dari sisi emiten, dapat dilakukan branding saham yang baik melalui kebijakan yang akan diterapkan pada saat krisis karena faktor makroekonomi.
Pengaruh free cash flow, leverage dan likuiditas terhadap kebijakan dividen Dessy Handa Sari; Safna Nur Halijah; Endang Sri Apriani
AKUNTABEL Vol 20, No 1 (2023): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v20i1.12427

Abstract

Kebijakan Dividen ialah keputusan perusahaan untuk membagikan labanya atau tidak kepada para pemegang saham di akhir tahun dengan bentuk dividen atau laba akan ditahan guna memberikan modal tambahan dalam pembiayaan investasi di waktu mendatang. Tujuan dari dilaksanakan penelitian ini yakni guna menemukan pengaruh yang ditimbulkan oleh Free Cash Flow, Leverage dan Likuiditas terhadap Kebijakan Dividen. Analisis regresi linear berganda digunakan untuk menguji data dengan bantuan software pengolah data SPSS 25. Bank Umum Konvensional yang terdata di Bursa Efek Indonesia pada periode 2015-2021 dijadikan sebagai populasi penelitian dengan sampel diambil melalui penggunaan purposive sampling, sehingga sampel yang diperoleh berjumlah 9 bank. Bukti empiris diperlihatkan dalam penelitian ini, yaitu bahwa Free Cash Flow, Leverage dan Likuiditas memiliki pengaruh secara simultan terhadap Kebijakan Dividen; secara parsial Free Cash Flow memiliki pengaruh yang positif terhadap Kebijakan Dividen; secara parsial Leverage memiliki pengaruh terhadap Kebijakan Dividen; secara parsial Likuiditas tidak memberikan pengaruh pada Kebijakan Dividen.
Pengaruh Kesadaran, Pengetahuan, dan Sanksi terhadap Kepatuhan Wajib Pajak Orang Pribadi Endang Sri Apriani; Apriyani Dwi Lestari; Sisca Santika; Hendra Sanjaya Kusno
Akuisisi : Jurnal Akuntansi Vol 21, No 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2365

Abstract

Tax is the main source of state revenue that is important to support national development and the progress of the country. In 2023, there was a fluctuation in tax revenue in Indonesia. Although there was an increase in the submission of Annual Tax Returns from 2020 to 2022, the increase was not optimal. This study aims to examine the effect of tax awareness, tax knowledge, and tax sanctions on individual taxpayer compliance at PT PLN NUSA DAYA in Balikpapan City. Using quantitative methods and Statistical Product and Service Solutions software, data from 60 employee respondents registered at PT PLN NUSA DAYA were taken through saturated sampling techniques. The results of the study indicate that tax awareness, tax knowledge, and tax sanctions simultaneously affect taxpayer compliance. Partially, tax awareness and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect. Further researchers can add other variables. Variable variables are expected to find things that can increase individual taxpayer compliance.
The Accuracy of Using the Moving Average Cross Indicator in Technical Analysis of Indonesian Banking Stocks Endang Sri Apriani; Kety Lulu Agustin; Dessy Handa Sari; Nurul Musfirah Khairiyah
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 19, No 1: January - April 2026
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v19i1.34091

Abstract

One popular technique for financial decision-making is the moving average cross. This indicator provides signals about future stock price movements. However, the accuracy of this indicator's signals will be evaluated specifically on banking stocks listed on the Indonesia Stock Exchange. Thirty Indonesian banking companies listed on the main trading board in 2026 were selected as the research stocks. A purposive sampling procedure was used to select the research subjects, with issuers on the main board having assets exceeding 100 billion Rupiah and having been listed on the market for at least three years. Issuers on the main board are considered large issuers and can attract investors' attention. The signals provided by the 30 research subjects will then be tested using logistic regression techniques using SPSS. This approach works well for research using moving averages that have been converted into dummy data. Statistical test results indicate that the moving average cross movement is insufficient to decide which banking stocks to purchase; only 46.67% of the signals from the moving average move in accordance with the signal. More comprehensive indicators in technical analysis can be added to the analysis to make decisions and pay attention to the fundamental level of the emiten. 
Co-Authors Aldhea Shafitri Apriyani Dwi Lestari Dessy Handa Sari Kety Lulu Agustin Khairiyah, Nurul Musfirah Kusno, Hendra Sanjaya Safna Nur Halijah Santika, Sisca Wenny Adisti Octaviana