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All Journal Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Pendidikan dan Konseling Enrichment : Journal of Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Balance : Jurnal Akuntansi dan Manajemen International Journal Of Economics Social And Technology
Abdullah, Ikhsan
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Sumatera Utara
Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Praktik Manajemen Laba melalui Profitabilitas dan Leverage pada Perusahaan Manufaktur di Bursa Efek Indonesia Edisah Putra Nainggolan; Ikhsan Abdullah
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 5, No 2 (2022): Juni 2022 - Oktober 2022
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v5i2.12083

Abstract

This study aims to determine the practice of earnings management is influenced by the profitability and leverage of food and beverage manufacturing companies listed on the Indonesia Stock Exchange. The profitability ratio in this study is measured by return on assets (ROA) and leverage is measured by debt to equity ratio (DER), while earnings management is measured by discretionary accruals (DA). This research approach uses quantitative associative which aims to determine the causal effect
Akuntansi Murabahah Dalam Aplikasinya Pada Perbankan Syariah Sesuai PSAK 102 (Studi Reguler) Ikhsan Abdullah; Arief Hidayat Tumanggor; Saparuddin Siregar
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling: Special Issue (General)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.10425

Abstract

Dengan pandangan masyarakat terhadap keberadaan Ekonomi Islam di tanah air, Perbankan Syariah pun berkembang saat ini. Ekonomi syariah yang berkembang didukung oleh peningkatan Perbankan Syariah. Akuntansi syariah digunakan untuk membuat laporan keuangan yang diatur dalam PSAK. Akuntansi Murabahah adalah produk Perbankan Syariah yang memberikan pinjaman kepada masyarakat untuk membeli barang dengan keuntungan yang disepakati bersama dengan cara akad. Akuntansi syariah diatur dalam PSAK No. 102. Tujuan penelitian ini adalah untuk mendeskripsikan literatur tentang Penerapan Akuntansi Murabahah di Perbankan Syariah apakah sudah sesuai dengan PSAK 102. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan cara mengkaji , mencerna, membaca dan menganalisis buku, literatur, catatan, dan jurnal serta hasil penelitian terdahulu yang bersangkutan atau terkait dengan pembahasan masalah, kemudian disaring dan dituangkan ke dalam kerangka teori.Hasil penelitian yang ada menunjukkan bahwa masih terdapat bank syariah yang tidak menerapkan PSAK No. 102 secara lengkap. Ada satu Baitul Mal wat Tamwil (BMT) yang tidak mengakui diskon sebagai pengurang biaya perolehan aset murabahah, sedangkan dalam PSAK Syariah 102 diskon harus diakui sebagai pengurang biaya perolehan aset. Justru diskon tersebut diakui sebagai diskon pelunasan piutang dan salah satu Joint Berkah Amanah (BTH), pada saat terjadi penurunan Aset Murabahah, BTH tidak mengakuinya sebagai beban dan mengurangi nilai aset, diskon didapat dari pemasok setelah akad dan tidak disepakati dalam akad murabahah BTH tidak mengakuinya sebagai pendapatan operasional lainnya.Dari hasil analisis yang diamati, seluruh Perbankan Syariah telah menerapkan PSAK No. 102, namun terdapat beberapa perusahaan yang belum sepenuhnya menerapkannya.
Transmission of Sharia Monetary Policy in Improving Sharia Banking Performance (Literature Study) Ikhsan Abdullah; Arnida Wahyuni Lubis; Rifki Ismail; Andri Soemitra
International Journal Of Economics Social And Technology Vol. 1 No. 4 (2022): 2022, December
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v1i4.225

Abstract

Indonesia's economic condition is currently experiencing a downturn, even though its current growth has increased by 5 percent from before. This will be the impact of Covid 19 that hit the country. This impact has had an impact on the decline of banking in the country, especially Islamic banking since 2020. When compared to the profits obtained since 2019. This study aims to see the performance of Islamic banking when viewed from the current monetary policy. This study uses a qualitative method. Documentation technique for analyzing documents related to Islamic Banking performance. The data used in the analysis includes Islamic Banking Accounting books, research articles, and so on. Based on the results of research conducted that the performance of Islamic banking in the country can survive and experience a very satisfying increase, it can be seen that the increase is happening every year. In semester I/2021, the profit earned was IDR 1.48 trillion, an increase of 34.29%. In 2022 the profit earned is IDR 3.21 trillion, an increase of 42%. From the results of these observations, the current monetary policy carried out by BSI can improve the financial performance of Islamic banking, even though our economic growth is currently experiencing an economic crisis.
Determinansi Kinerja Keuangan Pada Perusahaan Sektor Industri Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Ikhsan Abdullah; Arnida Wahyuni Lubis
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.813 KB) | DOI: 10.59086/jam.v1i1.9

Abstract

This study aims to determine the Determinants of Performance in Industrial and Chemical Sector Companies Listed on the Indonesia Textile Stock Exchange which are listed on the Indonesia Stock Exchange for the period 2018 - 2020. The determinants of Financial Performance in this study are Profitability, Solvency, and Activity. This type of research is quantitative research. The population of this study amounted to 78 companies. The sample selection used the purposive sampling method so that the sample studied consisted of 12 companies consisting of 2018 - 2020. The data analysis method used in this study was multiple linear regression. Based on the results of research conducted, it can be concluded that Profitability affects Financial Performance, Solvency hurts Financial Performance, and Activities have an effect on Financial Performance
Co-Authors Andri Soemitra Arianty, S.E., M.M., Nel Arnida Wahyuni Lubis Edisah Putra Nainggolan Nadia Ika Purnama PUSPITA, YUDHIA AYU Rifki Ismail Rini Astuti Riza Afrida Sari Saparuddin Siregar Seprida Hanum Harahap, Seprida Hanum Siti Kholila Siregar Tumanggor, Arief Hidayat