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All Journal Paradigma : Journal of Science, Religion and Culture Studies I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Akuntansi dan Manajemen PROGRESIF Journal of Accounting, Management and Economics Research
Ningsih, Hestin Agus Tantri
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Influence of Murabahah, Musyarakah, Mudharabah and Qardh on the Profitability of Islamic Commercial Banks Nurjanah, Feby; Budiantoro, Harry; Gunawan, Andri; Zhafiraah, Nazma Riska; Ningsih, Hestin Agus Tantri
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 21 No 2 (2024): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v21i2.9962

Abstract

This research aims to determine how the effect of Murabahah, Musyarakah, Mudharabah and Qardh financing on profitability at Islamic Commercial Banks for the period 2017-2021. The research method used in this research is quantitative research method. The data collection method was carried out through documentation using secondary data taken from the financial statements of each Islamic commercial bank in 2017-2021. The sampling method used purposive sampling technique with the analysis technique used was multiple linear regression using the SPSS version 26 application. The results showed that none of the Murabahah variables had an effect on profitability. Musyarakah variable has a negative and significant effect on profitability. Meanwhile, Mudharabah and Qardh variables have a positive and significant effect on profitability. The managerial implication is that Murabahah as the type of financing most often used by Islamic banks provides a relatively stable fixed income because it uses the principle of a fixed margin agreed upon in advance. Musharakah involves joint capital participation between the bank and the customer, where the bank gets a share of the profits or bears the losses according to the agreement. The bank acts as the capital owner (shahibul maal) who hands over funds to the business manager (mudharib) and gets a share of the profits.
ANALYSIS OF INDONESIA SHARIA BANK'S HEALTH LEVEL ACCORDING TO FINANCIAL SERVICES AUTHORITY REGULATIONS Kinanti, Sekar; Budiantoro, Harry; Gunawan, Andri; Lapae, Kanaya; Ningsih, Hestin Agus Tantri
I-Economics Vol 10 No 1 (2024): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v10i1.22198

Abstract

This study aims to determine and assess the Health Level of a bank using the Risk Profile, Good Corporate Governance, Earnings and Capital (RGEC) method of Bank Syariah Indonesia Quarter I 2021 - Quarter III 2022. This type of research is quantitative. The analysis used in this study uses Net Financing Performance (NPF), Financing to Deposit Ratio (FDR), Operating Expenses and Operating Income (BOPO) and Net Operating Margin (NOM). This study will compare and analyze the health level of banks at Bank Syariah Indonesia. Based on the research results, it can be concluded that Bank Syariah Indonesia for the NPF ratio shows an assessment of the bank's health level, namely "Healthy", FDR Bank Syariah Indonesia for the first quarter of 2019 - the fourth quarter of 2020 before the merger was still at an average of "fairly healthy", the NOM ratio of Bank Syariah Indonesia is still below 0, not yet capable of managing all of its productive assets and the health level of the CAR ratio is still at rank 1 "Very Healthy "because according to the provisions of the bank's health level if CAR> 12% then it is said to be "Very Healthy".
Pelatihan Packaging Product Pada UMKM Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat Budiantoro, Harry; Anthonio, Dean Salomo; Santosa, Perdana Wahyu; Abshar, Muhammad; Lapae, Kanaya; Ningsih, Hestin Agus Tantri
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 3 No 2 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v3i2.1245

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pengetahuan dan keterampilan dalam membuat kemasan produk kepada pelaku usaha UMKM di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat guna adanya pengembangan daya kreativitas, pengembangan produk menentukan ciri khas produk dan membuat merk produk melalui pelatihan branding dan packaging. Metode pelaksanaan kegiatan mencakup pelatihan, sosialisasi dan pendampingan serta pendekatan fasilitas dan media yang terdiri dari penyampaian materi, diskusi, demonstrasi, praktek, dan pengamatan. Selain meningkatkan pengetahuan peserta tentang kemasan produk, mereka juga mampu menciptakan kemasan yang baru dan menarik. Hasil survei terhadap kemasan baru menunjukkan bahwa rata-rata responden menyukai kemasan baru dari peserta. Dengan kata lain, kemasan baru mampu menarik minat konsumen.
The effect of profitability, financial distress, debt default, audit client tenure, audit lag on going concern audit opinion Budiantoro, Harry; Listriyani, Listriyani; Oktavia, Dinda; Ningsih, Hestin Agus Tantri; Primadini, Adinda
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.206

Abstract

This study investigates the impact of profitability, financial distress, debt default, audit client tenure, and audit lag on going concern audit opinions. The research focused on 46 manufacturing companies across various industrial sectors listed on the Indonesia Stock Exchange from 2019 to 2023, with 24 companies selected as research samples. A quantitative associative method was employed for the research, using purposive sampling for participant selection. The data analysis involved descriptive statistical analysis, logistic regression analysis, and hypothesis testing through the Wald test (partial t-test) and the determination test. The findings reveal that profitability has a significant adverse effect on going concern audit opinions. In contrast, financial distress and debt default have a significantly positive impact on going-concern audit opinions. However, audit client tenure and audit lag do not considerably affect going concern audit opinions. The managerial implications suggest that company management should pay closer attention to profitability, financial health, and debt management to avoid receiving a going concern audit opinion, which could potentially undermine investor confidence.
Di Luar Keuntungan: Bagaimana Struktur Modal, Profitabilitas, dan Pelaporan Keberlanjutan Membentuk Nilai Perusahaan dengan Efek Moderasi Tata Kelola Perusahaan yang Baik Nurisma, Firra; Rahayu, Sovi Ismawati; Ningsih, Hestin Agus Tantri
Journal of Accounting, Management, and Economics Research (JAMER) Vol 5 No 1 (2026): JULI 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v5i1.453

Abstract

This study examines the influence of capital structure, profitability, and sustainability reporting on firm value, with the independent board of commissioners as a moderating variable. The phenomenon underlying this research is the fluctuation in firm value among companies listed in the LQ45 Index during 2019–2024 despite their strong market capitalization and liquidity. The study uses secondary data obtained from annual reports and sustainability reports of 14 companies selected through purposive sampling, resulting in 84 data observations. Capital structure is measured by Debt-to-Equity Ratio (DER), profitability by Return on Assets (ROA), sustainability reporting by Sustainability Report Disclosure Index (SRDI), and firm value by Price to Book Value (PBV). Data was analyzed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that profitability has a positive and significant effect on firm value, while capital structure and sustainability reporting do not significantly affect firm value. Furthermore, the independent board of commissioners strengthens the relationship between profitability and firm value but does not significantly moderate capital structure and sustainability reporting. These findings suggest that effective corporate governance enhances the contribution of financial performance to firm value and provides managerial insight for companies in improving investor confidence through stronger governance practices
Co-Authors Abshar, Muhammad Budiantoro, Harry Dean Salomo Kumenaung Gunawan, Andri Kinanti, Sekar Lapae, Kanaya Listriyani, Listriyani Nurisma, Firra Nurjanah, Feby Oktavia, Dinda Perdana Wahyu Santosa Primadini, Adinda Sovi Ismawati Rahayu, Sovi Ismawati Zhafiraah, Nazma Riska