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All Journal Journal of Business, Accounting and Finance Proceeding International Annual Conference Economics, Management, Business, and Accounting
Anita Dwi Utami
universitas sebelas april sumedang
Economics, Econometrics & Finance Social Sciences

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Analysis Of The Structure And Components Of Financial Reports Of Sharia Financial Institutions Anita Dwi Utami
Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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One of the sharia financial institutions that can provide financing to the community is the Sharia People's Credit Agency. The existence of Sharia People's Credit Agency has a specific objective, namely providing banking services and products for economically weak communities and small and micro businesses (SMEs) both in urban and rural areas. BPRS Harta Insan Karimah Cibitung (BPRS HIK Cibitung) is a People's Credit Agency which operates in the sharia sector using PSAK Syariah and PSAK ETAP. Sharia Financial Institutions exist as an alternative for Muslims for those who need capital and other financing to be free from gharar, maisir and usury. The components of financial statements according to PSAK 101 are 7 components. The research method used is descriptive analysis with the research object BPRS HIK Cibitung. Data analysis carried out in this research was through data reduction, data presentation and drawing conclusions. The research results show that the structure and components of financial report presentation at BPRS HIK Cibitung are in accordance with Sharia Financial Accounting Standards prepared by the Indonesian Accountants Association, namely PSAK 101 Concerning Financial Reports of Sharia Entities.
The Effect Of Economic Value Added And Financial Ratio On Sharia Stock Return Ahmad Andy Adinegara; Anita Dwi Utami; Shofia Annisa Ratnasari; Syafira Mariana; Tiana Fenny Krisdina
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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This research investigates the impact of economic volatility on the market capitalization of the Jakarta Islamic Index(JII) from 2019 to 2021. Analysis of stock prices and returns for companies in this index reveals fluctuations that are correlated with economic disruption. In addition, research explores the significance of financial ratios, especially Return On Assets (ROA), as an important tool for assessing company performance. Economic Value Added (EVA) was also tested as a factor influencing stock returns, producing different results from previous research. Thirteen companies in the JII were the research samples, selected through purposive sampling based on criteria such as consistent registration for three years, annual financial reports for the 2019-2021 period, and not using foreign currency. Data obtained from company reports. This research uses an explanatory quantitative approach, by applying panel data regression and models such as Common Effect, Fixed Effect, and Random Effect. The results of statistical analysis for the EVA variable show that there is no significant influence on the returns of sharia shares listed on the JII. Meanwhile, the ROA variable shows that ROA has a significant effect on stock returns in companies listed on the JII.
Co-Authors Ahmad Andy Adinegara Shofia Annisa Ratnasari Syafira Mariana Tiana Fenny Krisdina