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All Journal JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
cut muftia keumala
STIE LHOKSEUMAWE
Economics, Econometrics & Finance Social Sciences Other

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ANALISIS PERKEMBANGAN KREDIT USAHA RAKYAT DI KECAMATAN DEWANTARA SEBELUM DAN PADA MASA PANDEMI COVID-19 Muttaqien Muttaqien; maisyuri; cut muftia keumala
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 8 No. 1 (2022): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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This study aims to analyze the development of People's Business Credit in Dewantara District before the Covid-19 pandemic and during the Covid-19 pandemic, and analyze the comparison of the development of People's Business Credit in Dewantara District before the Covid-19 pandemic with the development of People's Business Credit during the pandemic. Covid-19. Secondary data on the development of People's Business Credit in Dewantara District before and during the Covid-19 pandemic in the form of data on the number of distribution of People's Business Credit and data on the number of recipients of People's Business Credit in 2019 and 2020. The results show that: Development of People's Business Credit in the District Dewantara before the Covid-19 pandemic tended to be stable in terms of KUR recipients and KUR distribution with the development of People's Business Credit in Dewantara District during the Covid-19 pandemic, but the development of People's Business Credit in Dewantara District before the Covid-19 pandemic was better than during the pandemic Covid-19, where the development of People's Business Credit in the Dewantara District before the Covid-19 pandemic with the Covid-19 pandemic, there was no significant difference.
PENGARUH INTELLECTUAL CAPITAL DAN PROFIT SHARING RATIO TERHADAP PROFITABILITAS 14 PERBANKAN SYARIAH DI INDONESIA maryana; cut muftia keumala; Irfan; Muzakir
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 9 No. 1 (2023): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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This study aims to examine the effect of intellectual capital and profit sharing ratio on the profitability of Islamic banking in Indonesia. The data used in this study is secondary data as many as 30 samples using purposive sampling method. The method used to analyze the independent variable and the dependent variable is the multiple linear regression method and the classical assumption test. The results of the research partially intellectual capital have a significant effect on profitability in Islamic banking in Indonesia and the variable profit sharing ratio has a significant effect on profitability in Islamic banking in Indonesia. Simultaneously shows that intellectual capital and profit sharing ratio simultaneously have a significant effect on profitability in Islamic Banking in Indonesia. Keywords: intellectual capital, profit sharing ratio and profitability
Co-Authors Irfan maisyuri Maryana Muttaqien Muttaqien Muzakir