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All Journal Jurnal Paradigma Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Justin Justin
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Laporan Keuangan Syariah – PT Bank Muamalat Indonesia Tbk Justin Justin; Padli Rahman; Aurelia Priscilla Cuandra; Serena Phang; Viandi Agustinus; Gary Gary
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2052

Abstract

PT Bank Muamalat Indonesia Tbk (BMI) became a pioneer of Islamic banking in Indonesia after the 1997-1998 monetary crisis. Established in 1992, BMI continues to innovate with Islamic financial products, such as Mudharabah Subordinated Sukuk and Shar-e as the first instant savings product in Indonesia. BMI's focus is not only on customer service, but also on green banking with a policy of not financing businesses that harm the environment. With this, the focus of this research is to analyze the products offered by BMI from 2020 to 2022. Data is obtained through the company's annual financial statements. The performance of this bank is also proven to be in accordance with existing sharia regulations. However, it also has shortcomings in the transparency of the company.
PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, DAN INSTITUTIONAL OWNERSHIP TERHADAP PRAKTIK INCOME SMOOTHING (PERATAAN LABA) Justin Justin; Nurainun Bangun
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/qfbkn316

Abstract

The purpose of this study is to obtain empirical evidence about the effect of financial leverage, profitability, and institutional ownership towards income smoothing in basic industry and chemical, miscellaneous industry, and consumer goods industry listed on Indonesia Stock Exchange for the period 2019-2021. This study used 65 samples and 195 data from companies in basic industry and chemical, miscellaneous industry, and consumer goods industry that have been selected using purposive sampling technique. The data was processed using Eviews version 12 software. The result of this study shows that financial leverage and profitability have significant negative effect towards income smoothing, while institutional ownership has no effect towards income smoothing.
Co-Authors Aurelia Priscilla Cuandra Gary Gary Nurainun Bangun Padli Rahman Serena Phang Viandi Agustinus