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All Journal Mazahib Jurnal Locus Penelitian dan Pengabdian International Journal of Multidisciplinary Approach Research and Science Jurnal Ragam Pengabdian
Ike Purnamasari, Ike
IAIN Samarinda
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Analisis perbandingan revenueand profit sharing pada sistemmudharabah pada PT. BPRS Hijrah Rahmah Samarinda Purnamasari, Ike
Mazahib VOLUME 13, ISSUE 1, JUNE 2014
Publisher : IAIN Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.717 KB) | DOI: 10.21093/mj.v13i1.87

Abstract

This research aims at comparingthe methods of profit sharing with revenue sharing insyari’ah financial principles. Syari'ah financial principles in this issue are mudharabah. The study was conducted at PT. BPRS Hijrah Rahmah, Samarinda. Besides comparing between profit sharing and revenew sharing, italso teststhe suitability of the fatwa of the Council of Indonesian Ulama (Majlis UlamaIndonesiaor MUI) No. 15/DSN-MUI/IX/2000 about principles of operationsin Islamic Financial Institutions. This study found that PT. BPRS Hijrah Rahmah uses revenue sharing more frequently than profit sharing. This is due to make it easier to calculate through revenue sharing rather than profit sharing.
Exploring Role of Good Corporate Governance in Moderating Effects of Inventory Turnover and Sales Growth on Profitability: Evidence from Indonesia's Palm Oil Companies Norhasanah, Norhasanah; Setyadi, Djoko; Purnamasari, Ike
International Journal of Multidisciplinary Approach Research and Science Том 3 № 02 (2025): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v3i02.1603

Abstract

This research is motivated by several external factors affecting the palm oil industry, including the COVID-19 pandemic, the decline in Crude Palm Oil (CPO) prices, cooking oil scarcity, and the government's CPO export ban policy, all of which have impacted the economic and operational performance of palm oil companies. This study focuses on analyzing the influence of Inventory Turnover (ITO) and Sales Growth (SG) on profitability, measured by Return on Assets (ROA), in palm oil companies listed on the Indonesia Stock Exchange during the 2019-2023 period. Furthermore, this study explores the moderating role of Good Corporate Governance (GCG), measured through the board of directors and the board of commissioners, in the relationship between the independent and dependent variables. The research employs a quantitative method with panel data regression analysis. A sample of 16 companies was selected using purposive sampling, with data sourced from financial statements and other secondary sources. Data processing was conducted using EViews 13 software. The results indicate that ITO negatively and significantly affects ROA, likely due to price volatility and market conditions. Conversely, SG demonstrates a positive and significant influence on ROA, suggesting that increased sales positively impact company profits. GCG significantly moderates the relationship between ITO and ROA, but does not significantly moderate the relationship between SG and ROA. These findings highlight the importance of applying good corporate governance principles, especially when facing uncertain economic conditions.
Pengaruh Pendapatan Sewa Kapal, Pembayaran Deviden dan Leverage yang Dimoderasi Dengan Variabel Kualitas Laba Terhadap Kinerja Keuangan Pada PT. IMC Pelita Logistik TBK Indonesia Fithriana, Sulvi; Azis, Musdalifah; Purnamasari, Ike
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 3 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i3.5668

Abstract

Kinerja keuangan merupakan indikator utama yang menggambarkan kemampuan perusahaan dalam mengelola sumber daya untuk mencapai profitabilitas dan keberlanjutan usaha. Studi ini mengkaji pengaruh pendapatan sewa kapal, pembayaran dividen, dan leverage terhadap kinerja keuangan PT. IMC Pelita Logistik Tbk Indonesia periode 2017-2024, dengan kualitas laba sebagai variabel moderasi. Penelitian ini menggunakan data kuantitatif, pengolahan data menggunakan analisis regresi linier berganda, Moderated Regression Analysis ( MRA ), SPSS. Datanya bersumber dari Laporan Keuangan dan data sekunder lainnya, temuan penelitian menunjukkan bahwa pendapatan sewa kapal, pembayaran dividen, dan leverage berpengaruh positif dan signifikan terhadap kinerja keuangan. Pendapatan sewa kapal, sebagai sumber daya strategis, secara langsung meningkatkan profitabilitas dan efisiensi operasional, konsisten dengan Resource-Based View (RBV). Pembayaran dividen bertindak sebagai sinyal kuat kesehatan keuangan, mendukung kepercayaan investor dan stabilitas pasar sejalan dengan Signaling Theory. Sementara itu, leverage secara optimal meningkatkan profitabilitas melalui perlindungan pajak dan struktur modal yang efektif, sejalan dengan Trade-Off Theory. Studi ini lebih lanjut menunjukkan bahwa kualitas laba memoderasi hubungan ini secara signifikan. Secara spesifik, interaksi antara pendapatan sewa kapal dan kualitas laba melemahkan pengaruhnya terhadap kinerja keuangan, menunjukkan bahwa praktik akuntansi konservatif membatasi dampak penuh pendapatan sewa terhadap kinerja yang dilaporkan. Temuan ini menyoroti peran penting kualitas laba dalam membentuk bagaimana keputusan keuangan dan pengelolaan sumber daya diterjemahkan menjadi kinerja perusahaan yang terukur.
Effectiveness And Efficiency Of Gopay Usage Among Generation Z In Rural East Kalimantan Purnamasari, Ike; Ariswati, Lusiana Desy; Chandika Mahendra Widaryo
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/zt7h6453

Abstract

This study evaluates the post-adoption effectiveness and efficiency of GoPay usage among Generation Z in Kutai Kartanegara and Kutai Barat Regencies, East Kalimantan, within the context of 2025 regional fiscal pressures and digital infrastructure limitations in rural settings. The research employs a qualitative approach using a case study method. Data were collected through in-depth interviews, non-participant observation, and documentation involving six Generation Z informants selected through purposive sampling. Data analysis was conducted phenomenologically using NVivo 15 software through textual description, structural description, and synthesis of meanings. The findings indicate that GoPay is perceived as highly effective and efficient due to its transaction speed, ease of use, security features, and promotional benefits that contribute to cost savings. TreeMap and WordCloud visualizations reveal the dominance of terms such as “fast,” “transaction,” “efficient,” and “time” in participants’ narratives. Beyond functioning as a digital payment tool, GoPay also serves as a simple financial management instrument through balance monitoring and transaction history features. However, challenges such as limited digital literacy and unstable internet connectivity remain significant barriers in rural contexts. This study recommends strengthening digital literacy programs and expanding digital infrastructure to optimize financial inclusion for Generation Z in East Kalimantan.
Co-Authors Ariswati, Lusiana Desy Chandika Mahendra Widaryo Djoko Setyadi Fithriana, Sulvi Musdalifah Azis Norhasanah Norhasanah, Norhasanah Nuraeni ., Nuraeni