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All Journal Sharia Economic and Management Business Journal (SEMBJ) AKRUAL : Jurnal Akuntansi dan Keuangan`
Navisatul Muna
UIN Sunan Kalijaga Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Other

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ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR ENERGI BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS Amri Aziz Mustifa; Navisatul Muna; Nur Hafidz; Darmawan Darmawan; Achmad Jufri
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i2.2438

Abstract

This study aims to determine the financial performance of companies in the energy sector consisting of PT Buana Lintas Lautan Tbk., PT Energi Mega Persada Tbk., and PT Harum Energy Tbk. This research is a type of quantitative research using secondary data obtained from financial statements for the 2011-2021 period. Analysis in this research is using a financial ratio of companies consisting of liquidity ratio (current ratio, quick ratio, and cash ratio), solvability ratio (debt to Asset and debt to equity), and profitability ratio (return of assets and return of equity). The results of the analysis based on the liquidity ratio in 2011-2020 show that the company has been able to meet its short-term obligations by using its current assets, but for PT Buana Lintas Lautan and PT Energi Mega Persada in 2021, it experienced a significant decline due to a decrease in current assets and an increase in short-term loans. Then based on the analysis of solvability shows the financing of the company’s debts is quite good because the company can close total debts with assets owned. Based on the profitability ratio indicates the use of profits over equity and profits on assets experiencing fluctuations every year, which means the ability of the company in producing net profits from sales, capital, and asset is unstable.
Measuring Intellectual Capital: How to Manage Modified Value Wadded Intellectual Coefficient in Islamic Banking? Hilmy Baroroh; Navisatul Muna; Nurhalyza Maulydha Pambudi
Sharia Economic and Management Business Journal (SEMBJ) Vol. 6 No. 3 (2025): Sharia Economic and Management Business
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v6i3.2190

Abstract

Background: This study aims to examine the impact of Intellectual Capital (M-VAIC) and its components Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Relational Capital Efficiency (RCE) on firm value (Tobin’s Q), with profitability (ROA) serving as a moderating variable, in Islamic banking companies. Method: This study employs purposive sampling to select data samples, focusing on Islamic banking companies, including Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS), listed on the stock exchange during the period from 2019 to 2023. Data analysis is performed using Panel Data Regression and Moderating Regression Analysis with the aid of Stata 17. Results: The results indicate a significant effect of IC, SCE, and RCE on firm value, while CEE and HCE do not have a significant impact. Additionally, profitability significantly moderates the relationship between intellectual capital and firm value. Conclusion: The results show that the value of a bank in the eyes of the market is no longer solely determined by its physical assets or financial capital; instead, intangible strengths such as efficient internal systems, reliable technology (Structural Capital), and strong relationships with customers and communities (Relational Capital) are the main drivers of firm value. This study takes a modern and relevant approach by analyzing the most recent period (2019-2023) and specifically incorporating "Relational Capital" into its analysis.
Co-Authors Achmad Jufri Amri Aziz Mustifa Baroroh, Hilmy Darmawan, Darmawan Nur Hafidz Nurhalyza Maulydha Pambudi