Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan
Farida Ayu Nusantari
Universitas Budi Luhur Jakarta
Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
DETERMINAN KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI TERDAFTAR INDEKS SAHAM SYARIAH INDONESIA (ISSI) PADA MASA PANDEMI CORONA VIRUS DISEASE 19 Farida Ayu Nusantari
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i2.1959

Abstract

Penelitian yang dilaksanakan mengkaji kinerja keuangan beberapa perusahaan di sektor telekomunikasi yang termasuk dalam saham berbasis syariah (ISSI) di era pandemi. Metode yang diaplikasikan yaitu explanatory research dan pemilihan sampel penelitian menggunakan teknik purposive sampling periode 2020 dan 2021 ditetapkan empat perusahaan yaitu PT. Indosat Tbk, PT. Smartfren Telecom Tbk, PT. XL Axiata Tbk dan PT. Telkom Indonesia Tbk. Teknik analisis diaplikasikan yaitu analisis uji statistik dengan pengujian regresi berganda (multiple regression), pengujian hipotesis dan determinasi dengan SPSS 28. Hasil dari pengujian menggambarkan ditemukan adanya pengaruh atas kinerja keuangan secara signifikan untuk faktor net profit margin (NPM) namun current ratio (CR) serta debt to asset ratio (DAR) tidak ditemukan adanya pengaruh atas kinerja keuangan. Ketiga variabel diuji secara bersama-sama atau simultan mempengaruhi atas komponen kinerja keuangan (financial performance) secara signifikan.
Pengaruh Pendapatan E-Banking dan Pembiayaan Bagi Hasil terhadap Profitabilitas Bank Syariah Farida Ayu Nusantari
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.4392

Abstract

The purpose of this study is to analyze the effect of revenue and fund distribution on profitability using the Return on Assets indicator. The research method used is quantitative with an associative nature, utilizing secondary data, namely the 2021-2025 quarterly financial reports of several banks, including Bank Syariah Indonesia, Bank BCA Syariah, and Bank Muamalat. The data used were sourced from company financial reports obtained from the Indonesia Stock Exchange and the official websites of Islamic banks. The results of this study demonstrate that e-banking revenue has a positive and significant effect on ROA, and profit-sharing financing also has a positive and significant effect. These findings indicate that optimizing digital-based services with e-banking connected through profit-sharing financing can improve the financial performance of Islamic banks. The novelty of this study lies in the integration of banking digitalization variables with the specific characteristics of profit-sharing financing into a single actual model with the latest quarterly data. Suggestions for further research include adding other variables such as financing risk, liquidity, and operational efficiency. Furthermore, more comprehensive methods could be used, such as panel data regression and other econometric methods.
Co-Authors