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THE INFLUENCE OF TOTAL FINANCING, FINANCING RETURN PERIOD AND COLLATERAL VALUE ON THE SMOOTHNESS OF MURABAHAH FINANCING RETURNS (Empirical Study at KSPPS BMT Al-Kautsar Darmaraja Period 2019-2021) Muhammad Azhar Fauzan; Shofia Annisa Ratnasari
SINTESA Vol. 14 No. 2 (2023): Sintesa
Publisher : SINTESA

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Abstract

Smooth return of murabahah financing is based on the smoothness or failure of the debtor in paying the loan principal according to a predetermined time. This study aims to determine the effect of the amount of financing, the period of financing repayment and the guarantee value on the smooth return of murabahah financing (an empirical study at KSPPS BMT Al-Kautsar Darmaraja for the 2019-2021 period). The research method used is a quantitative method. The data used is in the form of secondary data, namely the financing report on KSPPS BMT Al-Kautsar Darmaraja for the 2019-2021 period. Sampling using purposive sampling technique as much as 70 data. Data were analyzed using multiple linear regression analysis on IBM SPSS Statistics 27.0 software. The results of the study show that the amount of financing, the period of repayment of financing and the value of the guarantee partially have no positive and significant effect on the smooth return of murabahah financing at KSPPS BMT Al-Kautsar Darmaraja for the 2019-2021 period, the amount of financing, the period of repayment of financing, and the total collateral value simultaneously has a positive and significant effect on the smooth return of murabahah financing at KSPPS BMT Al-Kautsar Darmaraja for the 2019-2021 period.
The Effect of Temporary Syirkah Funds and Other Comprehensive Income on the Capital Performance of Bank Syariah Indonesia Periode 2019-2021 Shofia Annisa Ratnasari; Nining Kurniasih; Yuyun Yuningsih
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3540

Abstract

Working capital can be interpreted as funds that must be available to finance the company's daily operations. This study aims to examine the effect of temporary syirkah funds and other comprehensive income on capital performance in Islamic Banks in Indonesia during the 2019-2021 period. The method used in this study is a quantitative method using secondary data from monthly financial reports and obtaining as many as 36 samples. The data analysis method used is descriptive statistical testing, classical assumption testing, and multiple analysis testing with the help of the SPSS 29 program. The results of this study show; (1) temporary syirkah funds partially have a significant effect on capital performance at PT Bank Syariah Indonesia for the 2019-2021 period; (2) other comprehensive income partially have a significant effect on capital performance at PT Bank Syariah Indonesia for the 2019-2021 period; and (3) temporary syirkah funds and other comprehensive income simultaneously have a significant effect on capital performance.
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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Abstract

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.