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All Journal Journal of Economic, Public, and Accounting (JEPA) BJRM (Bongaya Journal of Research in Management) International Journal of Health, Economics, and Social Sciences (IJHESS) Balanca : Jurnal Ekonomi dan Bisnis Islam Moneta: Jurnal Manajemen & Keuangan Syariah Al Rikaz : Jurnal Ekonomi Syariah Journal of Principles Management and Bussines FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis Islamic Financial And Accounting Review
Damirah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Small Medium Micro Business Strategies During Covid-19 Time In Barru District, Barru Regency (Sharia Financial Management Analysis) Sultan, Sudarmi; H, M Nasri; Damirah
Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i1.3200

Abstract

The Covid-19 pandemic that occurred in Indonesia caused health attacks but also attacked the economic side. MSMEs as the Micro, Small and Medium Enterprises sectors are experiencing the impact caused by the Covid-19 pandemic. Many MSMEs are affected by this pandemic, especially those in Barru District. So this research aims to see the extent of the economic impact, especially for MSMEs in Barru District. Given that MSMEs are a source of income for the community. The type of research used is field research that uses a qualitative approach generated from written words and behaviours that can be observed through observation, interviews, and documentation. Data reduction, data presentation, and conclusion drawing are the data analysis techniques used. The results of this study indicate that MSMEs during the COVID-19 period greatly impacted the incomes of MSMEs from Barru's perspective. Many SMEs have had to stop their business due to various problems caused by the Covid-19 pandemic. Various strategies are carried out using Islamic financial management strategies, namely planning to keep the business running, implementation in planning is by previous plans, and evaluation is to measure the extent to which the Islamic frame has achieved performance.
ANALYSIS OF PROFIT MARGIN IN MURABAHAH FINANCING AT BMT FAUZAN AZHIIMA, PAREPARE CITY S, Mirna; Damirah; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 2 No 1 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i1.5448

Abstract

This study aims to determine the form of a murabahah financing contract at BMT Fauzan Azhiima Parepare city, determining the profit margin on murabahah financing and calculating the profit margin on murabahah financing at BMT Fauzan Azhiima Parepare city. This research is a quantitative descriptive model with case studies. This research describes the form of a murabahah contract , determining the margin of a murabahah contract and calculating the financing of a murabahah contract in 2015, 2016, 2017, 2018, 2019 and 2020 The results of this study indicate that (1) The form of the murabahah contract at BMT Fauzan Azhiima, Parepare City uses predetermined stages (2) Determination of the profit margin is seen from the financing proposed by the customer and the result of the agreement between the customer and BMT Fauzan Azhiima, Parepare City. (3) The calculation of the profit margin on murabahah financing illustrates the condition of the BMT when measured by the net profit margin ratio, which has fluctuated , namely in 2015 in very good condition, in 2016 in very good condition, in 2017 in very poor condition, in 2018 in the situation is very lacking, in 2019 it is sufficient, and in 2020 it is in very good condition.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON COST OF EQUITY IN COMPANIES IN THE JAKARTA ISLAMIC INDEX (JII) INDONESIA STOCK EXCHANGE Riska; Damirah; Semaun, Syahriyah
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10657

Abstract

Good corporate governance is important in maintaining the integrity and sustainability of the company, including in a sharia-based business environment. This research aims to find out how good Good Corporate Governance is at companies listed on the Jakarta Islamic Index (JII) and the effect of implementing Good Corporate Governance on the Cost of Equity during the 2020-2022 period in companies listed on JII. Quantitative research method with an associative research approach, namely field research (Filed Research) using documentation techniques in the form of secondary data, annual reports and historical data of companies listed on the JII Indonesia Stock Exchange. The results of the research show that the Good Corporate Governance implemented by companies on the Jakarta Islamic Index (JII) during the 2020-2022 period is included in the good category in the analysis of the company's annual report and the shares are suitable for investment. The results of the Pearson correlation coefficient test were obtained at 0.639 (63.9%) indicating a strong and positive relationship that was significant at the significance level or Sig. (2-tailed) 0.04 and the test results from the partial test (t) show that the significant value is 0.004 <0.05 or the Sig t value is smaller than 0.05 so it can be concluded that the Good Corporate Governance variable has an effect on the Cost of equity.
THE INFLUENCE OF ARTIFICIAL INTELLIGENCE (AI) ON FINANCIAL REPORTING IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) Wulandari, Yusma; Damirah; Rismala
Islamic Financial And Accounting Review Vol 3 No 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13191

Abstract

Artificial Intelligence is a system that can imitate or even surpass human intelligence in completing certain tasks. AI has driven transformation in various sectors, including financial reporting. This research aims to determine the effect of implementing AI in financial reporting in companies listed on the Jakarta Islamic Index (JII). The data used in this research are in the form of company financial reports at JII, namely balance sheets and profit and loss reports. The method used is Artificial Intelligence with variable levels of efficiency, accuracy and data analysis. This type of research is associative with an associative quantitative approach. The data collection technique is a documentation technique. The data analysis technique used is statistical analysis. This research processing uses a formula for efficiency level, accuracy level, data analysis level, and applicationE-views version 12 (X64). With 5 companies that have published financial report data for 3 consecutive years. The research results obtained show 1) The level of efficiency does not have a significant influence onFinancial Reporting, this is proven from the t-test carried out, where it is obtained equal to0.8439 > 0.05, then it can be concluded that H1 is rejected. 2) The level of accuracy has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0089 <0.05 is obtained, so it can be concluded that H2 is accepted. 3) The level of data analysis has a significant influence on Financial Reporting. This is proven by the t-test carried out, where a value of 0.0011 < 0.05 is obtained, so it can be concluded that H3 is accepted.
THE INFLUENCE OF LIQUIDITY AND SALES GROWTH ON CAPITAL ADEQUACY RATIO IN SHARIA COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE -, Nur Wahidah; Damirah; Sahara, Ira
Islamic Financial And Accounting Review Vol 3 No 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13201

Abstract

The growth of the sharia banking industry in Indonesia has attracted the attention of both market players and regulators. Along with this growth, attention to the factors that influence the health and stability of Islamic banks has become increasingly important. One of the main indicators used to measure a bank's financial health is the capital adequacy ratio (CAR), which reflects the bank's ability to bear the risks that arise in its operations. This research aims to determine the effect of liquidity and sales growth on capital. Adequacy ratio in sharia commercial banks listed on the Indonesian stock exchange. This research uses an associative quantitative method with data collection techniques in the form of documentation using secondary data, and processing using SPSS version 25. The data analysis techniques for this research are classical assumption testing and hypothesis testing. The research results obtained show 1) Partial liquidity has a significant influence on the Capital Adequacy Ratio. This is proven by the t-test carried out, where the calculated t value (5.53) > t table (2.03) and a significant value of 0.000 < 0.05 are obtained. 2) Sales Growth has no significant influence on the Capital Adequacy Ratio. This is proven by the t-test carried out, where the calculated t value was obtained (-0.60) < t table (2.03) and a significant value of 0.549 > 0.05. 3) Simultaneously Liquidity and Sales Growth have a significant influence on the Capital Adequacy Ratio which has been proven from the F-Test results where the calculated f value (15.34) > f table (3.27) and a significant value of 0.00 < 0, are obtained. 05.
Implementation Analysis of Financial Report as PSAK 108 in PT. Prudential Life Insurance in Indonesia Fatur Ramadhan, Muhammad Annazhi; Soumena, Yasin; Damirah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 1 (2022): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v1i1.3206

Abstract

The purpose of this study was to determine how the application of financial statements based on PSAK 108 on the financial statements of PT. Prudential Life Assurance in Indonesia, especially in the report on the underwriting surplus/deficit of tabarru' funds and the 2018-2021 financial position report, using a quantitative approach with a descriptive type of research. The results showed that the presentation of the financial statements of PT. Prudential Life Assurance in Indonesia, especially in the report of the underwriting surplus/deficit of the tabarru' fund of PT. Prudential Life Assurance in Indonesia in 2018-2020 there are differences with the report of the underwriting surplus/deficit of tabarru' funds of PT. Prudential Life Assurance in Indonesia in 2021, the difference is in different postal (account) names. Statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 there are differences in the order of postal names (accounts). The form of application of financial statements based on PSAK 108 does not only regulate the name of the post (account) but in its application PSAK 108 also regulates the recognition, measurement, presentation, and transactions of sharia insurance. The report on the underwriting surplus/deficit of tabarru' funds and the statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 in terms of applying the name of the post (account) has not fully implemented the underwriting surplus/deficit report of tabarru' funds and the statement of financial position based on PSAK 108, while in terms of recognition, measurement, presentation, and report of surplus/deficit underwriting fund tabarru' and statement of financial position of PT. Prudential Life Assurance in Indonesia in 2018-2021 has implemented a surplus/deficit underwriting report for tabarru' funds and a statement of financial position based on PSAK 108.
PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) 105 PADA BANK MUAMALAT KANTOR CABANG PEMBANTU PAREPARE Sartika, Dewi; Damirah
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol 1 No 2 (2023): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v2i1.3609

Abstract

Abstract the purpose of this research is to find out what are the conditions for implementing Statement of Financial accounting Standards (PSAK) 105, the factors that influence the application of Statement of Financial accounting Standards (PSAK) 105, and how PSAK 105 is applied at Bank muamalat KCP Parepare. The research method used is a qualitative method using data namely data reduction, presentation, and conclusion. The results of this study indicate that : the condition of the mudharabah accounting treatment at Bank Muamalat Parepare sub branch office shows a good condition which can be seen in the financial summary report presented and the journalizing transactions that occur.
PENGARUH KEBIJAKAN DIVIDEN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PADA PT CHAROEN POKPHAND INDONESIA TBK Kasmawati, sabilawati; Rezki Fani; Damirah
Moneta: Jurnal Manajemen & Keuangan Syariah Vol 3 No 2 (2025): MONETA : Jurnal Manajemen dan Keuangan Syariah
Publisher : Program Studi Manajemen Keuangan Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/moneta.v3i2.13445

Abstract

Menentukan rasio kebijakan dividen terhadap kebijakan utang dan pengaruh pertumbuhan perusahaan terhadap kebijakan utang adalah tujuan dari penelitian ini. Metodologi penelitian kuantitatif, yang menampilkan penelitian lapangan dan pendekatan asosiatif, diimplementasikan dalam investigasi ini. Penelitian ini menggunakan Rasio Hutang terhadap Ekuitas, Pertumbuhan, dan Rasio Pembayaran Dividen. Data laporan keuangan dari PT Charoen Pokphand Indonesia Tbk, yang diperdagangkan secara publik di Bursa Efek Indonesia, digunakan dalam penelitian ini selama lima tahun terakhir. Hasil perhitungan Dividend Payout Ratio (DPR) lebih kecil dari nilai tabel, yaitu -2,262 lebih kecil dari -7,762, seperti yang ditunjukkan oleh hasil uji parsial atau T-test. Hal ini merupakan bukti lebih lanjut dari pengaruh yang signifikan, karena nilai Sig t sebesar 0,000 lebih kecil dari 0,05. Dengan demikian, telah terbukti bahwa Dividend Payout Ratio (X1) memiliki pengaruh yang signifikan terhadap Debt-to-Equity Ratio (Y). Nilai t hitung Growth lebih signifikan dibandingkan dengan nilai t tabel sebesar 2,545. Dengan tingkat signifikansi sebesar 0,05, maka nilai t tabel adalah 2,262. Berdasarkan nilai t hitung sebesar 2,545 yang melebihi nilai t tabel sebesar 2,262, maka hipotesis nol yang menyatakan bahwa Growth berpengaruh signifikan terhadap Debt to Equity Ratio (Y) ditolak. Lebih lanjut, 0,031 merupakan nilai yang lebih kecil dari 0,05, seperti yang ditunjukkan oleh nilai Sig t. Penelitian ini menunjukkan bahwa pertumbuhan memiliki dampak yang substansial dan menguntungkan terhadap DER.
PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PT SEMEN INDONESIA (PERSERO) TBK Aris, Muhammad Saleh; Darwis; Damirah; Ismayanti
Journal of Principles Management and Business Vol. 4 No. 01 (2025): June 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i01.230

Abstract

This study investigates the effect of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Earnings Per Share (EPS) on stock prices, both individually and collectively. Employing a quantitative approach, the research utilizes secondary data sourced from the financial statements of PT Semen Indonesia (Persero) Tbk. The analysis involves classical assumption testing, multiple linear regression, and both t-tests and F-tests conducted using SPSS software. The findings reveal that ROE has a positive and significant impact on stock prices, while NPM exhibits a significant but negative influence. In contrast, ROA and EPS show no meaningful effect when examined separately. However, when tested simultaneously, all four variables demonstrate a significant relationship with stock price fluctuations. This study acknowledges certain limitations, particularly regarding the scope of data, variables, and methodology. Future research is encouraged to incorporate external macroeconomic factors such as inflation, interest rates, and government policy to provide a more comprehensive analysis.
Implementasi KUR Syariah Berbasis Rahn Tasjily dalam Pengembangan UMKM di PT Pegadaian Rizkyanti, Rizkyanti; Damirah; Nurfadhilah; Musmulyadi
BJRM (Bongaya Journal For Research in Management) Vol. 8 No. 2 (2025): BJRM (Bongaya Journal for Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v8i2.703

Abstract

This study aims to analyze the implementation of Sharia-based People’s Business Credit (KUR Syariah) using the Rahn Tasjilycontract in supporting Micro, Small, and Medium Enterprises (MSMEs) at PT Pegadaian CP Parepare. It focuses on the procedural compliance with Maqashid Shariah and its contribution to MSME growth. A qualitative case study was conducted through semi-structured interviews, observation, and documentation involving Pegadaian staff and financing recipients. Data were thematically analyzed and validated through source triangulation. Findings show that the KUR Syariah disbursement process is efficient, with simple requirements and fast procedures. The Rahn Tasjily contract complies with DSN-MUI Fatwa No. 68/DSN-MUI/III/2008 and upholds Maqashid Shariah by avoiding riba, gharar, and maysir, with a maintenance costs (mu’nah) of 0.14 % every month. This financing has positively impacted MSMEs by increasing turnover, production capacity, market reach, and employment. However, some issues remain, such as fund misallocation and limited mentoring. The study highlights the importance of inclusive, fair, and Sharia-compliant financing for sustainable MSME development. Its originality lies in the integration of normative and empirical analysis of Rahn Tasjily practices in a non-bank institution, based on real client experiences.
Co-Authors -, Nur Wahidah Abdul Hamid Ahsan Abdissalam AkbarAkbar Hidayat Ahmad Andi Bahri S Aris, Muhammad Saleh Arjun Darnawati Darwis DEWI SARTIKA Fatur Ramadhan, Muhammad Annazhi Firman H, M Nasri Hannani Hansa hilda, Evi Andriana Hj. St Nurhayati Ismayanti Kasmawati, sabilawati Milniati, Misna Muhammad Kamal Zubair Muhammad Rusydi Navri Muliati Musmulyadi Nirmala Sari Nurfadhilah Nurhayati Ali Rezki Fani Rini Purnamasari, Rini Riska Rismah Rismala Rizal Rizkyanti, Rizkyanti S, Mirna Sahara, Ira Siti Nuraeni Sitti Jamilah Amin Soumena, Yasin St. Aminah Suarning Sulkarnain Sultan, Sudarmi Sumiati Syahriah Semaun Syahriyah Semaun, Syahriyah Wulandari, Yusma