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PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI ISSI PERIODE 2020-2024 Nuraniza Hanum; Faturahman Faturahman
Journal of Islamic Accounting Competency Vol. 6 No. 1 (2026): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v6i1.5739

Abstract

This research is motivated by the fact that in the food and beverage sub-sector there is a discrepancy between theory and the data found as well as inconsistencies in research results from previous studies. Therefore, this research aims to determine the effect of Return on Equity, Quick Ratio and Debt to Asset Ratio on profit growth in food and beverage sub-sector companies registered with ISSI for the 2020-2024 period. This research uses secondary data originating from the BEI website in the form of Financial Reports. This research method uses quantitative methods and the analytical methods used are descriptive statistical tests, classical assumption tests, panel data analysis and hypothesis testing (T-Test and F-Test) using the Eviews 12 program. The population in this research is all food and beverage sub-sector companies registered with ISSI for the 2020-2024 period, namely 75 companies and the sampling technique in this research uses the Purposive Sampling technique so that 9 companies are obtained. The results of this research show that the variable Return on Equity (X1) partially has a positive and significant effect on profit growth. The Quick Ratio (X2) variable partially has a positive and significant effect on profit growth. And the variable Debt to Asset Ratio (X3) partially has a positive and significant effect on profit growth. Simultaneously Return on Equity, Quick Ratio and Debt to Asset Ratio influence profit growth.  
Donations for Palestine: Amanah as a Moderating Variable in the Effect of Transparency and Institutional Image on Donor Trust faturahman; Atar Satria Fikri; Ferri Saputra Tanjung; Wan Nur Fazni Wan Mohamad Nazarie
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 7 No. 1 (2026): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v7i1.13611

Abstract

This study focuses on analyzing the impact of transparency and institutional image on donor trust, as well as the ability of the variable amanah to moderate the effect of transparency and institutional image on donor trust in fundraising and donation management for Palestine. This research employs a quantitative approach. The population and sample consist of 100 DT Peduli Jambi donors who contributed to Palestine, selected using probability sampling with a simple random sampling technique. A Likert-scale questionnaire was used as the data collection instrument. Data analysis was conducted using multiple regression and moderated regression analysis. Based on the findings and discussion, transparency and institutional image are the main factors influencing donor trust. Both function as signals that reduce information asymmetry and shape public perceptions of institutional credibility and reputation. The inability of amanah to moderate the relationship between transparency, institutional image, and donor trust represents an important finding of this study. Amanah does not directly influence donor trust in this context but rather functions as an inherent moral foundation within the institution.
Pengaruh Other Comprehensive Income, Kompleksitas Perusahaan Dan Ukuran KAP Terhadap External Audit Fee Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Tahun 2020-2023 Novi Mubyarto; Faturahman Faturahman; Dyah Wulandari
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.352

Abstract

This study aims to determine and analyze the effect of other comprehensive income, company complexity and public accounting firm size on external audit fees for companies listed on the Indonesia Sharia Stock Index 2020 - 2023. The sample used was 23 companies listed on the Indonesian Sharia Stock Index consistently from 2020 to 2023. The method used is a quantitative method using secondary data processed with the help of the EView 12 application. The results of the partial test analysis show that other comprehensive income and company complexity have no significant effect on external audit fees. Meanwhile, public accounting firm size has a significant positive effect on external audit fees due to the better audit quality of Big Four public accounting firm. In addition, there is an effect of other comprehensive income, company complexity and public accounting firm size simultaneously on external audit fees. Although public accounting firm size contributes individually, the combination of the three variables has a significant influence on the determination of external audit fees that must be paid by the company.
Pengaruh Audit Tenure, Audit Fee dan Rotasi Audit Terhadap Kualitas Audit Zabilla; Elyanti Rosmanidar; Faturahman
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.235

Abstract

Untuk memastikan kredibilitas laporan keuangan perusahaan, kualitas audit sangatlah penting. Tujuan penelitian ini adalah untuk menguji pengaruh audit tenure, audit fee, dan rotasi audit terhadap kualitas audit pada perusahaan manufaktur yang tercatat di Indeks Saham Syariah Indonesia (ISSI) selama periode 2022–2024. Metode yang digunakan adalah kuantitatif dan menggunakan data sekunder yang diperoleh dari catatan keuangan perusahaan. Pengambilan sampel bertujuan digunakan untuk memilih sampel berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan metode regresi data panel dengan aplikasi eviews, yang diawali dengan pemilihan model estimasi yang paling sesuai. Temuan penelitian menunjukkan bahwa audit tenure memiliki pengaruh positif dan signifikan terhadap kualitas audit. Sebaliknya, audit fee menunjukkan pengaruh negatif dan signifikan terhadap kualitas audit. Adapun rotasi audit tidak terbukti memberikan pengaruh terhadap kualitas audit. Secara bersama-sama, ketiga variabel ini memiliki pengaruh signifikan terhadap kualitas audit.
PENERAPAN KONSEP PEWARNAAN GRAF DALAM PENYUSUNAN JADWAL KBM MENGGUNAKAN METODE WELCH-POWELL DENGAN PEMROGRAMAN VBA MACRO EXCEL Faturahman, Faturahman; Amrullah, Amrullah; Hayati, Laila; Prayitno, Sudi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 8 No. 01 (2023): Volume 08 No. 01 Juni 2023
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v8i1.8994

Abstract

The problem of scheduling of teaching and learning at SMKN 5 Mataram was ainteresting problem. On the problem, there were the teachers who teach the same subject at the same time in several different classes. The problem will be solving by the graph coloring concept. Base on the data of scheduling, we obtain the adjecency matrix with size 195 × 195. We use the Welch-Powell algorithm to get the number of coloring graph. By the implentation VBA Macro Excel programming of the algorthm, we obtain the upper bound the number coloring is 5. So, by the upper bound we can design a scheduling without the problen which the teacher who teach the same subject at the same time in several different classes.