Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Proaksi Jurnal Studi Akuntansi Pajak Keuangan
Eni Duwita Sigalingging
Universitas Mikroskil
Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Growth Analysis Of Mudharabah Musyarakah Mu-Rabahah At Bank Mandiri Syariah Dokman Marulitua Situmorang; Tries Handriman Jamain; Eni Duwita Sigalingging; Muhammad Yusuf
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4933

Abstract

The condition of sharia banking before Covid-19 was very good and this was the government's aim to merge so that government sharia banks would be stronger and able to develop. The aim of this research is to see the growth of Mudharabah Musyarakah Murabahah at Bank Mandiri Syariah before the merger and the initial conditions of the COVID-19 pandemic. This research is included in qualitative research using a descriptive approach. In this case, the researcher obtained secondary data from Bank Mandiri Syariah's financial reports from 2011 to 2020. The results of the research were that Bank Mandiri Syariah's Mudharabah Transactions experienced a decline from 2011 to 2020, this was due to low mudharabah financing and financing of mudharabah proceeds. increasingly inefficient. Meanwhile, Bank Mandiri Syariah's Musyarakah Transactions increased from 2011 to 2020, this happened because of the large number of customers borrowing and the start of the Covid-19 pandemic in early 2020. Then Bank Mandiri Syariah's Murabahah Transactions also increased.
PENGARUH KONSERVATIF AKUNTANSI, STRUKTUR MODAL, PERSISTENSI LABA, PERTUMBUHAN LABA, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN PERKEBUNAN DAN TANAMAN PANGAN Jothan Gladwin Aloysius Mendrofa; Jhon Lismart Benget. P.; Gomgom Panggabean; Nobel Temanta Ginting; Stencer Ivan Hoe Lumban Gaol; Eni Duwita Sigalingging
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/d34bbx32

Abstract

Penelitian ini dilakukan untuk menganalisis hubungan antara konservatisme akuntansi, struktur modal, persistensi laba, pertumbuhan laba, dan ukuran perusahaan terhadap kualitas laba pada perusahaan yang bergerak di sektor perkebunan dan tanaman pangan yang terdaftar di Bursa Efek Indonesia pada periode 2020–2024. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan perusahaan. Pemilihan sampel dilakukan menggunakan teknik purposive sampling, sehingga diperoleh 11 perusahaan sebagai sampel dengan jumlah pengamatan sebanyak 55 observasi. Pengolahan dan analisis data dilakukan dengan menggunakan metode regresi linear berganda melalui bantuan aplikasi SPSS versi 25. Hasil analisis menunjukkan bahwa secara parsial konservatisme akuntansi dan ukuran perusahaan berpengaruh positif serta signifikan terhadap kualitas laba. Sementara itu, struktur modal, persistensi laba, dan pertumbuhan laba tidak memiliki pengaruh yang signifikan terhadap kualitas laba. Secara simultan, seluruh variabel independen dalam penelitian ini terbukti berpengaruh signifikan terhadap kualitas laba dengan nilai Adjusted R Square sebesar 0,380, yang berarti bahwa 38% variasi kualitas laba dapat dijelaskan oleh kelima variabel tersebut. Hasil penelitian ini mengindikasikan bahwa konservatisme akuntansi dan ukuran perusahaan berperan penting dalam meningkatkan kualitas laba, sehingga dapat menjadi acuan bagi penelitian selanjutnya yang membahas determinan kualitas laba
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN DENGAN AGENCY COST SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR PERIODE 2019-2022 Elvira Engelyne; Ivonny; Riny; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 3 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i3.799

Abstract

This research aims to test and analyze the influence of Tax Avoidance, Leverage, Company Size, Liquidity, Capital Structure and Dividend Policy on Company Performance with Agency Cost as a Moderating Variable. The population of this research is 287 manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample in this research used by the author is 144. The data analysis technique used is quantitative analysis using structural equation models with the Smart Pls program by the external model, model feasibility and internal model. The results of the analysis show that Tax Avoidance, Company Size, Liquidity and Dividend Policy partially have no influence Company Performance while Leverage and Capital Structure partially influence Company Performance in manufacturers companies listed on the Indonesian Stock Exchange for the 2019-2022 period. Agency Cost unable to moderate the relationship between Tax Avoidance, Leverage, Company Size, Liquidity and Dividend Policy and Company Performance. While Agency Cost is able to moderate the relationship between Capital Structure and Company Performance in manufacturing companies listed Indonesia Stock Exchange for the 2019-2022 period.
Co-Authors Elvira Engelyne Gomgom Panggabean Ivonny Jamain, Tries Handriman Jhon Lismart Benget. P. Jothan Gladwin Aloysius Mendrofa Muhammad Yusuf Nobel Temanta Ginting Riny, Riny Situmorang, Dokman Marulitua Stencer Ivan Hoe Lumban Gaol