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All Journal Mazahib International Journal of Multidisciplinary Approach Research and Science
Ike Purnamasari, Ike
IAIN Samarinda
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Immunology & microbiology Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
Co-Authors Djoko Setyadi Norhasanah Norhasanah, Norhasanah Nuraeni ., Nuraeni