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Husaini
Faculty of Economic and Business Universitas Malikussaleh

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 1 
THE INFLUENCE OF LOCAL OWN-SOURCE REVENUE (PAD) ON THE FINANCIAL INDEPENDENCE OF REGENCIES/CITIES THROUGHOUT SUMATRA ISLAND Sri Rizky; Chairil Akhyar; Ristati; Husaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.55

Abstract

This study examines the influence of Local Own-source Revenue (PAD) and gross regional domestic product on regional financial independence in regencies/cities on Sumatra Island in 2020. This study uses secondary data in the form of budget realization reports published at the Directorate General of Fiscal Balance. The sample in this study consists of 154 regencies/cities throughout Sumatra Island. The data analysis method used is multiple linear regression using Eviews 12. The results partially indicate that Local Own-source Revenue (PAD) and gross regional domestic product have a positive and significant effect on regional financial independence in districts/cities on the island of Sumatra year 2020.
THE INFLUENCE OF PROFITABILITY, CAPITAL STRUCTURE, INVESTMENT DECISION, AND FIRM SIZE ON FIRM VALUE (A Study in the Pharmaceutical Sector Listed on the Indonesian Stock Exchange) Chairil Akhyar; Hepi Boang Manalu; Husaini; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.61

Abstract

This study examines the influence of profitability, capital structure, investment decisions, and firm size on firm value in pharmaceutical sub-sector companies on the Indonesia Stock Exchange. This study uses secondary data from the financial statements of each pharmaceutical sub-sector company. The sample in this study consists of 9 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during 2018-2021. The data analysis method used is a multiple linear regression test with the help of Eviews 12. The results partially show that return on assets, return on equity, and capital structure has a positive and significant effect on firm value. Meanwhile, investment decisions and firm size partially do not significantly affect firm value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period.
THE INFLUENCE OF THIRD PARTY FUNDS, NON-PERFORMING FINANCING AND PROFIT SHARING ON FINANCING DISBURSEMENT (CASE STUDY AT BANK ACEH SYARIAH) Argun Sahli; Adnan; Darmawati Muchtar; Husaini; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.72

Abstract

This study aims to analyze the effect of third party funds, non-performing financing and profit sharing on the distribution of financing at PT. Aceh Syariah Bank. Where in this study the distribution of financing is seen from murabahah receivables + profit sharing financing + leasing financing. This study uses a quantitative method with the Autoregressive Distributed Lag (ARDL) approach. This study uses time series data or time series data where this research was conducted during the period 2017 to 2021. The results of this study indicate that third party funds in the short term have no effect on the distribution of non-performing financing in the short term, have a negative and significant effect on distribution of profit-sharing financing in the short term has a positive and significant effect on financing distribution.
EFFECT OF DEBT TO EQUITY RATIO (DER), TOTAL ASSET TURNOVER (TATO), INFLATION AND INTEREST RATE (SBI) ON PROFITABILITY IN CONSTRUCTION COMPANY (PERSERO) ON THE INDONESIA STOCK EXCHANGE Jeda; Nurlela; Wahyuddin; Husaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.82

Abstract

This study aims to determine the Debt To Equity Ratio (DER), Total Asset Turnover (TATO), Inflation and Interest Rates (SBI) on Profitability in construction companies (Persero) on the Indonesia Stock Exchange. This study uses secondary data in the form of construction company (Persero) financial reports for 2015-2021 accessed on the company's official website and www.bi.go.id. The population in this study were 22 companies and the sample used was 15 companies selected using the Purposive Sampling method. The results showed that DER had a positive but not significant effect on ROA, TATO had a positive and significant effect on ROA, INF had a positive but not significant effect on ROA, and SBI had a positive and insignificant effect on ROA.
Co-Authors Adnan Adnan Argun Sahli Chairil Akhyar Hepi Boang Manalu Jeda Muchtar, Darmawati Nurlela Rico Nur Ilham Ristati Ristati Sri Rizky Wahyuddin Wardhiah, Wardhiah