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All Journal Mazahib Jurnal Locus Penelitian dan Pengabdian International Journal of Multidisciplinary Approach Research and Science Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Sipakatau
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.
Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan  Manufaktur yang Terdaftar di Bursa Efek  Indonesia pada Periode 2022-2024 Ruqayyah Lahibu, Syarifah Hatma; Purnamasari, Ike
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 2 (2026): MARET 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/zxjwqs26

Abstract

This study analyzes the influence of profitability, firm size, and liquidity on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period, the post-COVID-19 pandemic recovery period. Using multiple linear regression with secondary data from financial reports, a purposive sample of 30 companies yielded 89 observations. The results show that liquidity has a significant positive effect on capital structure, while profitability and firm size are partially insignificant. Simultaneously, all three variables are significant, although the low coefficient of determination (7.8%) indicates the influence of other factors. The findings support the Trade-Off and Pecking Order Theories, with implications for financial risk, filling the gap in inconsistent results during the global recovery era.
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.
Smart Investment Awareness: Introducing Safe and Productive Investment for Millennials Wardhani, Wirasmi; Kadafi, Muhammad Amin; Purnamasari, Ike; Rachmawaty, Arvita; Tricahyadinata, Irsan
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 2 (2025): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i2.253

Abstract

The level of investment literacy among millennials is a crucial factor in personal financial management and long-term financial well-being. This study aims to analyze investment literacy levels, factors influencing investment interest, and the challenges faced by millennials in Balikpapan when investing. The research method employed is a survey with a quantitative approach targeting millennial respondents residing in Balikpapan. The findings indicate that most respondents have a basic understanding of investment, but it is still limited to common instruments such as time deposits and savings accounts. Their comprehension of portfolio diversification, risk management, and investment analysis remains low. The primary sources of information come from social media and seminars/webinars, while consultations with financial experts are rarely conducted. The factors influencing investment interest include perceived high risk, limited capital, and the influence of social environments and media. The main challenges faced are the lack of formal investment education and economic constraints. As a solution, this study recommends enhancing investment literacy through digital-based education, collaboration with financial institutions, and providing consultation or mentoring services.
Co-Authors Djoko Setyadi Fithriana, Sulvi Irsan Tricahyadinata Kadafi, M. Amin Musdalifah Azis Norhasanah Norhasanah, Norhasanah Nuraeni ., Nuraeni Rachmawaty, Arvita Ruqayyah Lahibu, Syarifah Hatma Wardhani, Wirasmi