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All Journal Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Kompetitif Bisnis J-CEKI
Siti Khoirina
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Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH BOPO, CAR, DAN LDR TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARIAH YANG GO PUBLIC DI BEI 2019 – 2022 Novita Sri Wulandari; Amelia Anwar; Siti Khoirina; ghia subagja
Jurnal Kompetitif Bisnis Vol 1 No 12 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

This research aims to determine the influence of BOPO, CAR, and LDR on financial performance in Islamic banking that goes public on the IDX 2019 - 2022. This research uses quantitative data with secondary data sources in the form of financial reports. The sampling technique used was purposive sampling and a sample of 10 Islamic banks was obtained. Data taken from quarterly financial reports obtained from the official website of each bank is the research sample. The results of this research show that the results of simultaneous testing (F Test) obtained an Fcount of 20,581 with an Ftable value of 2.87 with a significant result of 0.000 <0.05, which means that BOPO, CAR and LDR together have a significant influence on ROE. Meanwhile, the results of the t test (1) The tcount value for the BOPO variable is 1.056 < 2.024 or tcount < ttable and the sig value is 0.298 > 0.05 or the sig value < 0.05. So that H1 is rejected and H0 is accepted, it can be interpreted that the variable BOPO (X1) partially has no significant influence on ROE (2) CAR of 2.985 > 2.024 or tcount > ttable and a sig value of 0.005 < 0.05 or sig value > 0 .05 so it has a positive and significant effect on ROE. (3) LDR of 7.213 > 2.024 or tcount > ttable and a sig value of 0.000 < 0.05 or sig value > 0.05 so that it has a positive and significant effect on ROE.
Pengaruh Kompetensi Dan Reward Terhadap Kinerja Karyawan Pada PT.Bank Muamalat Indonesia (Persero), TBK Bandar Lampung Muhammad Ridwan; Siti Khoirina
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 3 (2023): NOVEMBER : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i3.2443

Abstract

Worker efficiency is an important part of an organization's tasks. Because the level of progress or decline of the organization depends on it. When representative performance is ineffective, the organization will fail. Work efficiency cannot be separated from the nature of the work. This can be estimated from the abilities of each worker. However, this does not encourage improvements in good company administration. Furthermore, there must be great correspondence and participation between the organization and its workers. Regardless of whether they work for a similar organization. Even so, each worker's presentation is unique. Therefore, pioneers must know this.
Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Sisilia Anggraini; Novalita Novalita; Siti Khoirina
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4812

Abstract

Penelitian ini meneliti pengaruh dari elemen fraud triangle, yaitu pressure (ROA), opportunity (IND) dan rationalization (CPA) dalam mendeteksi kecurangan laporan keuangan laporan keuangan. Dalam penelitian ini menggunakan pendekatan deskriftif kuantitatif dimana pengolahan datanya dilakukan secara statistik. Sampel yang digunakan dalam penelitian ini sebanyak 32 responden dengan metode non-probability purposive sampling. Sumber data penelitian ini menggunakan data sekunder yang diperoleh dari website www.idx.co.id yang kemudian di olah menggunakan SPSS versi 25. Dari hasil penelitian tersebut ditemukan variabel opportunity memiliki pengaruh yang tidak signifikan terhadap kecurangan laporan keuangan. Sedangkan variabel Pressure dan Rationalization berpengaruh signifikan terhadap kecurangan laporan keuangan.
The Effects of Inventory Turnover and Accounts Receivable Turnover on Liquidity Alvario Ridho Umami; Dewi Silvia; Siti Khoirina; Umami, Alvario Ridho; Silvia, Dewi; Khoirina, Siti
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.23348

Abstract

This study aims to determine the influence of inventory turnover and accounts receivable turnover variables (X) on the liquidity of cigarette industry companies listed on the IDX in 2020 – 2022 (Y). This study employed quantitative research methods. The data collecting technique used was purposive sampling, which obtained four samples. The analysis model used was regression analysis using SPSS 2019 data processing tools. The analysis shows that inventory turnover has a positive effect on liquidity, accounts receivable turnover has a positive effect on company liquidity, and inventory turnover and accounts receivable turnover simultaneously influence company liquidity
Co-Authors Alvario Ridho Umami Anwar, Amelia Dewi Silvia Ghia Subagja Hairudin, Hairudin Muhammad Ridwan Novalita Novalita Novita Sri Wulandari Putu Yeni Sari Asih Silvia, Dewi Sisilia Anggraini Siti Khoirina Umami, Alvario Ridho