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Pengaruh Piutang Usaha , Modal Dan Hutang Jangka Panjang Terhadap Laba Bersih Pada Perusahaan Otomotif Yang Terdaftar Di Bei Tahun 2019-2022 Nur Azizah; Elyanti Rosmanidar; Ferri Saputra Tanjung
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1272

Abstract

This study aims to determine the effect of account receivable, equity, and non-current liabilities on net income in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2019 -2022. This study uses independent variables, namely account receivable, equity, and non-current liabilities. The dependent variable is net profit. The data used in this study is secondary data, namely in the form of financial reports of automotive and component companies listed on the IDX for 2019-2021. 2019 is used to compare 2020 to 2022. This research is descriptive with a quantitative approach. Statistical methods using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination.The results of this study indicate that account receivable, equity, and non-current liabilities partially have effect on net income. Then account receivable, equity, and non-current liabilities simultaneously also have effect on net income. By using the F test it was found that the independent variables did not have a simultaneous effect on the dependent variableFrom the determination calculation, the Adjusted R Square value is 0.553 or 55,3% . This means that it indicates that the variables of ccount receivable, equity, and non-current liabilities on net income have an effect of 55.3% and the remaining 44.7% can be influenced by other factors outside of this study.
STRATEGI PEMASARAN SYARIAH DALAM MENINGKATKAN PENDAPATAN WARUNG PONDOK BAKSO MINI DI DESA PENINJAUAN KECAMATAN MARO SEBO ULU Vevi Andriani; Rafidah Rafidah; Ferri Saputra Tanjung
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 3 No 2 (2023): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v3i2.381

Abstract

This study aims to (1) find out the sharia marketing strategy in increasing income carried out by mini meatball cottage traders in the review village of Maro Sebo Ulu sub-district. (2) To find out the obstacles faced in an effort to increase the income of mini meatball stalls. This research uses descriptive qualitative method. Data collection techniques in this study are using observation techniques, interviews and documentation. The theory used in this study is the theory put forward by Abuznaid to formulate the definition of sharia marketing, namely, wise decisions in order to satisfy customer needs through good behavior, presenting healthy products or services (halalan thoyyibah) with the approval of both parties (seller and buyer). ) in order to achieve material and spiritual welfare, the world and the hereafter through an ethical world. In addition to the theory used by Kotler, marketing is a way in which companies involve consumers, build good relationships with consumers and create value for consumers, so as to get good value or response from consumers in increasing profits and consumer feedback. The 4P marketing strategies used are product, price, place, and promotion. The results of this study indicate that the marketing strategy carried out by Pondok Meatball Mini in increasing income with product strategies ranging from improvement of the quality of the products served, product health, product hygiene and product halalness Pricing strategy, mini meatball huts have set affordable, relatively cheap prices, the prices offered by these mini meatball huts are affordable and cheap according to the economy of the review village community and suitable for all walks of life teenagers and adults. The strategy of location, pondok mini meatball stalls prioritizes the cleanliness of the place and the comfort of consumers while at the pondok mini meatball stalls. promotion strategy, pondok mini meatball stalls do not promote through social media, only do word of mouth promotion, but not a few who already know the existence of these mini meatball stalls. while the income earned by mini meatball cottages is still relative or fluctuating, depending on the crowd of visitors.
PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI INDEX SAHAM SYARIAH INDONESIA TAHUN 2018-2022 Rina Oktalia; Usdeldi; Ferri Saputra Tanjung
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i1.1425

Abstract

Profitability is important for companies or investors because high profitability will provide a positive signal for companies and investors to invest their capital. This study aims to analyze the effect of green accounting and company size on profitability (a study of mining companies listed on the Indonesian Sharia Stock Index for 2018-2022). This study uses a type of quantitative research. The data used is secondary data with the panel data regression analysis method with the help of the e-view 12 program. The sample in this study consisted of 9 companies for 5 years which were obtained through the website www.idx.co.id. The results of this study indicate that green accounting has an effect on return on assets. Company size has a significant effect on return on assets. Meanwhile, green accounting and company size jointly affect the variable return on assets. To improve overall company performance management through company profitability management while still implementing green accounting and maintaining company size.
DAMPAK EKONOMI DAN LINGKUNGAN PERTAMBANGAN EMAS TANPA IZIN (PETI) DI DESA DEMANG KECAMATAN LIMUN KABUPATEN SAROLANGUN Namira Namira; Nurlia Fusfita; Ferri Saputra Tanjung
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i3.2502

Abstract

Community mining activities are a category of small-scale mining, which is traditionally cultivated. This gold mining is carried out illegally, it is said to be illegal not only because it is done without a permit, but in practice mining is carried out without rules so that it can damage the environment. Gold mining or often called dompeng is no stranger to teh community, it has even become a normal work activity for the community/people doing it. This study aims to find out how the impact and socio-economic conditions of the community on gold mining. This study uses qualitative methods, the data in this study were obtained from primary data and secondary date. Using the method of observation, interviews and documentation. The information in this study is the owner of the mine, miners, farmers, community leaders and village officials. From the results of the study it can be concluded that gold mining activities without a permit have both positive and negative impacts on ecological, economic and social aspects. The negative impact on the environment is environmental changes caused by gold mining activities which make the area around the mining area polluted, such as muddy river water. While the positive impact is the economic conditions of the Demang Village Community after switching to mining workers and gold mining enterpreneurs, increasing income and meeting the needs of the community. As well as the very limited and uneven economic conditions of the community, this is a factor causing the rise of gold mining.
Strategi Badan Amil Zakat Desa Dalam Meningkatkan Kesadaran Masyarakat Untuk Membayar Zakat Mal (Studi Kasus Bazdes Mampun Baru) Sawitri Kurniasih; Arsa Arsa; Ferri Saputra Tanjung
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 1 No. 2 (2023): Juni : MASIP
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v1i2.223

Abstract

Zakat is an obligation that must be carried out by every Muslim for his property and objects with the rules that have been determined in Islamic law. Mapun Baru Village has a large potential for zakat mal, therefore in order to maximize its potential it requires good management and a good strategy to increase public awareness in carrying out zakat mal payments. The purpose of this study was to find out 1) the strategy carried out by BAZDES in raising public awareness to pay zakat mal, 2) find out the causes of reduced public awareness to pay zakat mal. The research method used by researchers is qualitative. The type of data used by researchers is primary data and secondary data. With this research method, researchers see the object of research directly by conducting field observations and conducting interviews with BAZDES administrators, people who pay zakat, people who pay zakat directly to mustahik, and people who do not pay zakat mal. Furthermore, secondary data such as data, journals, and books related to research. The results of this study were 1) strategies implemented by BAZDES management in the form of socialization, cults after congregational prayers and after yasinan, and working with preachers when giving lectures. 2) the cause of the low public awareness to pay zakat is in the form of knowledge of people's understanding that is still minimal about the scope of zakat mal.
Pengaruh Tingkat Pendidikan, Upah Minimum Dan Pengangguran Terbuka Terhadap Tingkat Kemiskinan Di Kabupaten Sarolangun Muhammad Farhan; Bambang Kurniawan; Ferri Saputra Tanjung
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 4 (2023): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i4.461

Abstract

Poverty occurs when a person or group is unable to achieve a level of economic prosperity that is considered the minimum requirement for a certain standard of living. Poverty is born with the limitations of certain people in meeting their needs. The author identifies the problems of this study as follows: Education affects the poverty rate in Sarolangun Regency, Minimum Wage affects the poverty rate in Sarolangun Regency, and open unemployment affects the poverty rate in Sarolangun Regency. Sample determination in quantitative research The total population is 298,091 people, the population is obtained from the total population data of Sarolangun Regency in 2022 Sarolangun Regency. The number used was obtained as a result of calculations with the Yamane formula totaling 100 respondents. The results of the study are (1) education has a positive effect on poverty, (2) minimum wage has a positive effect on poverty (3) open unemployment rate has a positive effect on poverty.
Pengaruh Likuiditas Dan Solvabilitas Terhadap Kinerja Keuangan Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Periode 2021 Annisak Mochtaro Latifah; M. Nazori Majid; Ferri Saputra Tanjung
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i2.1261

Abstract

Kinerja keuangan merupakan suatu analisis yang dilakukan untuk melihat pencapaian keberhasilan perusahaan dalam pengelolaan organisasi tersebut secara keseluruhan yang disesuaikan pada aturan-aturan pelaksanaan keuangan secara baik dan benar. Terkhusus kinerja keuangan pada Bank yang terdaftar di bursa efek Indonesia periode 2021. Tujuan penelian ini adalah untuk mengetahui pengaruh likuiditas terhadap kinerja keuangan pada Bank yang terdaftar di bursa efek Indonesia periode 2021. Untuk mengetahui pengaruh solvabilitas terhadap kinerja keuangan pada bank yang terdaftar di bursa efek Indonesia periode 2021. Dan untuk mengetahui pengaruh likuiditas dan solvabilitas terhadap kinerja keuangan pada bank yang terdaftar di bursa efek Indonesia periode 2021.Penelitian ini menggunakan metode kuantitatif dengan jumlah sampel 47 perbankan yang laporan keuangan nya terdaftar di bursa efek Indonesia periode 2021.Hasil penelitian ini berdasarkan uji t variabel likuiditas diperoleh nilai t hitung sebesar 2,061 dengan nilai signifikansi 0,041 < 0,05. Sehingga likuiditas berpengaruh terhadap kinerja keuangan. Berdasarkan hasil uji t variabel solvabilitas diperoleh nilai t hitung sebesar 32,390 dengan nilai signifikan 0,000 < 0,05. Sehingga solvabilitas berpengaruh terhadap kinerja keuangan. Dan berdasarkan hasil uji f variabel likuiditas dan solvabilitas terhadap kinerja keuangan pada bank yang terdaftar di bursa efek Indonesia periode 2021 diperoleh nilai f sebesar 534,297 dengan nilai signifikan 0,000 < 0,05 . Secara bersama sama likuiditas dan solvabilitas berpengaruh tehadap kinerja keuangan.
Pengaruh Biaya Lingkungan Dan Kinerja Lingkungan Terhadap Roa Pada Perusahaan Energi Yang Terdaftar Di Efek Syariah (Des) Tahun 2020-2022 Nur Fahmi; Elyanti Rosmanidar; Ferri Saputra Tanjung
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 2 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i2.1428

Abstract

Research Objective: This study aims to determine the effect of environmental costs and environmental performance on return on assets in energy companies listed in the Sharia Securities List. Research Design/Methodology/Approach: The research method used quantitative descriptive analysis with secondary data, analysis tools are regression panel data. Research Results: The results show that simultaneously show that the variables of environmental costs and environmental performance together have a positive and significant effect on return on assets in energy companies listed in the Sharia Securities List. while partially showing that environmental cost variables have a negative and significant effect on return on assets in energy companies listed in the Sharia Securities List, while environmental performance variables have a negative and insignificant effect on return on assets in energy companies listed in the Sharia Securities List. Implications of Research Results: The implication of research results is that companies should do the need to increase environmental costs and environmental performance in an effort to increase sustainable company profitability.
Pengaruh Net Profit Margin,Price To Book Value Terhadap Return Saham Syariah Dengan Inflasi Sebagai Variabel Moderasi Rani Ariska Pratiwi; Elyanti Rosmanidar; Ferri Saputra Tanjung
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1803

Abstract

Mining companies are one of the companies that have great prospects in the future. Mining companies are one of the corporate sectors that are targeted for investment, this causes investors to often calculate share returns for their investments in companies in this sector. Stock returns in companies tend to fluctuate or experience erratic increases and decreases in stock returns. The increase or decrease in stock returns is caused by internal and external factors, internal factors can be seen through financial reports and external factors can be seen from macroeconomic and other factors. This research is secondary data, namely it comes from financial reports of mining companies registered in JII70 for the 2018-2022 period. This research is included in the type of quantitative research, using Eviews as a statistical medium and the statistical methods used in this research are multiple linear regression analysis, panel data testing, classical assumption testing, and hypothesis testing. while the results of this research show that partially both Net Profit Margin and Price To Book Value have a positive and significant effect on Stock Returns as well as simultaneously Net Profit Margin and Price To Book Value together or simultaneously have a positive and significant effect on Stock Returns while inflation weaken the relationship Net Profit Margin and Price To Book Value on Share Returns in mining companies registered on JII70.
PENGARUH AUDIT SWITCHING DAN AUDIT TENURE TERHADAP AUDIT DELAY PADA PERBANKAN SYARIAH DI INDONESIA Elena Zulinovika; Usdeldi Usdeldi; Ferri Saputra Tanjung
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i6.1270

Abstract

Every business in Indonesia needs to make financial reports at the end of each quarter to be used as a guide in managing expenses. In accordance with Financial Accounting Standards 1 of 2015. For users of financial reports, the speed of completing reports is quite important. The speed at which a business entity publishes its financial reports to the general public and the OJK is a factor that influences how quickly the auditor can complete the audit. The aim of this research is to find out whether auditor switching and audit tenure have anything to do with audit delays in sharia banks operating at OJK from 2018 to 2022. The research target population is all sharia banks operating at OJK from 2018 to 2022. By using purposive sampling technique, thirty (30) data were selected as samples. This research uses quantitative methods using secondary data obtained from the official website of Islamic banks. Data analysis tool with eviews 12. In contrast, the most commonly used data mining technique is panel data regression analysis. Research findings show that audit switching and audit tenure have an effect on audit delay. Meanwhile, audit switching and audit tenure simultaneously influence audit delay. The corrected r-squared coefficient of determination is 0.222967, indicating that all independent variables contribute 22.29% to the explanation of the dependent variable.