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All Journal Airlangga Journal of Innovation Management Review on Islamic Accounting IIJSE Journal of Islamic Contemporary Accounting and Business Cendekia : Jurnal Pendidikan dan Keagamaan
Rahma Wijayanti, Rahma
Magister Ilmu Akuntansi Universitas Indonesia, Depok
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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 1 
Analysis of Financial Performance and Financial Distress of Transportation Companies on the IDX Before and During the Covid-19 Pandemic Fitri, Annisa Salsabila; Wijayanti, Rahma
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.334

Abstract

This study aims to determine the differences in financial performance as indicated by the profitability ratios, namely ROA, ROE and NPM, and the solvency ratio, namely DAR and DER. And also to analyze financial distress or potential bankruptcy of transportation companies on the Indonesia Stock Exchange before and during the Covid-19 pandemic. Method: The method used to measure differences in financial performance is using the Wilcoson Signed Rank Test because the data are not normally distributed. And the method used to analyze financial distress is the Springate method with a descriptive analysis. Result : The results of the analysis of the different Profitability ratio test there are significant differences in the ROA and NPM ratios. And there is no significant difference in the ROE . ratio. The results of the analysis of the Solvency ratio difference test, there is a significant difference in the DAR ratio and there is no significant difference in the DER . ratio. The results of the analysis show that most of the transportation companies on the Indonesia Stock Exchange in 2019 and 2020 as measured by the Springate method have the potential to go bankrupt because as many as 31 companies in 2019 and 2020 are at <0.862.
The Effect of Islamic Corporate Social Responsibility and Sharia Governance on the Financial Performance of Islamic Financial Institutions Hastina, Hastina; Wijayanti, Rahma
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5941

Abstract

This study aims to examine the influence between Islamic Corporate Social Responsibility (ICSR) and Sharia Governance on the financial performance of Islamic Financial Institutions listed on the ISSI (Indonesian Sharia Stock Index) during the period 2013-2022. The method used in this research is a quantitative approach using Panel Data Regression analysis with the help of Stata 18 software. The data used comes from the annual report of each company. The population is all Islamic Financial Institutions listed on the ISSI. Sampling is done using the Purposive Sampling technique with the number of samples obtained from as many as 5 Islamic Financial Institutions with a total of 35 observation data. The results showed that ICSR and Sharia Governance influence the company's financial performance as measured using Return on Equity (ROE). Thus, this research concludes that ICSR positively affected the IFI’s financial performance. Then the measurement of Sharia Governance using the number of Sharia Supervisory Board meetings can be used to determine the condition of the Company's financial performance.
Characteristics of the Sharia Supervisory Board, Board of Commissioners and Board of Directors on the Profitability of Islamic Banking in Indonesia Febriyanti, Elsa; Wijayanti, Rahma
Review on Islamic Accounting Vol. 4 No. 2 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i2.597

Abstract

This research aims to analyze the influence of board characteristics on the profitability of Islamic banking in Indonesia as measured using Return On Assets (ROA). The independent variables, namely the characteristics of the sharia supervisory board, board of commissioners and board of directors are associated with board size, board educational background and board tenure with firm size as a control variable, while the dependent variable is the profitability of sharia banks. This research uses a quantitative approach with descriptive methods and panel data regression analysis. Based on research results, the size of the sharia supervisory board, board of commissioners and board of directors has no effect on the profitability of sharia banking. The educational background of the sharia supervisory board and board of commissioners has no effect on the profitability of sharia banking, while the educational background of the board of directors has a positive and significant influence on the profitability of sharia banking. The term of office of the sharia supervisory board, board of commissioners and board of directors has no effect on the profitability of sharia banking.
The Effect of Financial Performance on The Share Price of The Indonesian Sharia Stock Index 2019 - 2024 Razak, Keenan M; Wijayanti, Rahma
Airlangga Journal of Innovation Management Vol. 6 No. 2 (2025): Airlangga Journal of Innovation Management
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ajim.v6i2.72712

Abstract

The purpose of this research was to determine the return on capital, company growth, company size, and profitability on firm value. The quantitative method used meets the principles of systematicity, rationality, and scientific objectivity. This study makes it easier for investors to evaluate a Sharia company in Indonesia. Annual financial statements and stock price data are the secondary data used.  Statistical software is used to perform multiple linear regression analysis. Data analysis uses multiple regression test analysis tools. This study selected 20 Islamic companies with the largest market capitalization among other companies listed on the Indonesian Sharia Stock Index (ISSI), as shown in the ISSI data in 2025. This research is based on the assumption that companies with large market capitalization have a significant influence on market dynamics and provide a more accurate picture of the relationship between Islamic and conventional businesses. Financial ratios such as Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio (CR) are the independent variables in this study, and the annual stock price of each company is the dependent variable. The results show that ROA and DER greatly affect stock prices.  The results show that investors in the stock market are more willing to invest.
Menganalisis Lingkungan Eksternal Organisasi (Menganalisis SWOT) Kusumaningrum, Hesti; Wijayanti, Rahma; Khusniyah, Difa
Cendekia : Jurnal Pendidikan dan Keagamaan Vol. 1 No. 2 (2024): September
Publisher : YPI Ulul Albab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69551/cendekia.v1i2.15

Abstract

The success and sustainability of an organization, including a company, is greatly influenced by an analysis of its environment. The outside world includes many things, such as economic, technological, social, political, and environmental circumstances, and can provide opportunities or present threats to the company. Descriptive methods are used in this research to analyze the external environment of a company, especially in terms of industry, economic conditions, and social conditions. This research technique also involves scanning, monitoring, gathering competitive intelligence, and analyzing strengths, weaknesses, opportunities, and threats (SWOT). A company can make plans to handle difficulties and capitalize on opportunities by understanding the external environment.
Co-Authors Andryan Setyadharma Fauzin, Karmelia A.N. Febriyanti, Elsa Febryansyah, M. Lutfi Fitri, Annisa Salsabila Hastina, Hastina Khusniyah, Difa Kusumaningrum, Hesti Razak, Keenan M