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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan International Journal of Economics and Management
Humaira, Rafiqah
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences

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Analisis Pengaruh Inflasi dan CAR terhadap Pembiayaan Murabahah pada PT Bank Aceh Syariah Humaira, Rafiqah
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9794

Abstract

This research aims to analyze the influence of Inflation and Capital Adequacy Ratio (CAR) on Murabahah Financing at PT Bank Aceh Syariah. The data used is Time Series data for the period September 2011 – June 2018 with a quantitative linear regression analysis method. The results of the discussion show that the Inflation variable is partially insignificant and has a negative relationship to distributed Murabahah Financing, while the CAR variable is partially significant and has a positive relationship to distributed Murabahah Financing. However, inflation and CAR simultaneously have a significant effect and are positively related to distributed Murabahah financing. These two independent variables are able to explain the dependent variable by 51.6% of the Adjusted R Square value and the remaining 48.4% is influenced by other variables.
ANALISIS PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 -2020 Ujung, Ekaedah; Masdiana P, Aria; Humaira, Rafiqah
BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Vol. 4 No. 1 (2024): Februari 2024
Publisher : Fakultas Ekonomi Universitas Al-Azhar Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The focus of this research is to determine how the influence of operating cash flow and accounting profits of a company has an impact on stock returns on the Indonesia Stock Exchange BEI in 2018-2020 for investments in companies listed on the Indonesia Stock Exchange (BEI) in the manufacturing, food and beverage sectors. . A total of 27 businesses were selected as research subjects, and 10 businesses were selected as samples. SPSS 22 program, data were analyzed using the following methods: multiple linear regression, coefficient of determination test (R2), partial test (t), and simultaneous test.
Penyuluhan hukum tentang kepastian hukum kepemilikan tanah di Desa Empus Kecamatan Bahorok Kabupaten Langkat Sipahutar, Ervina Sari; Siregar, Roswani; Umi Kalsum, Eka; Humaira, Rafiqah
Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Vol. 5 No. 1 (2025): Januari 2025
Publisher : LPPM Universitas Al-Azhar medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/deputi.v5i1.403

Abstract

Community-based legal education is a vital strategy for enhancing public awareness of land ownership rights. This study aims to evaluate the effectiveness of lecture and discussion methods in improving the understanding of Empus Village residents, Bahorok Subdistrict, Langkat Regency, regarding the importance of land registration, and to identify challenges encountered during the program implementation. A descriptive qualitative approach was employed, involving 28 participants. Data were analyzed using a paired t-test to assess significant changes in participants' understanding before and after the activity. The findings revealed that lecture and discussion methods effectively improved participants' understanding, with average scores increasing from 43.25 to 73.25. Statistical analysis showed significant improvement with a ????-value of 14.72 and a ????-value < 0.001. However, challenges such as limited access to legal information, stigma towards land institutions, and insufficient human resources with expertise in land law remain. This study contributes to the development of community-based legal education and provides recommendations to enhance the effectiveness of similar programs in the future
The Effect Of Profitability And Corporate Social Responsibility On The Value Of Companies In State-Owned Banks Listed On The Idx Liniarti, Sri; Nasution, Rizky Surya Andhayani; Humaira, Rafiqah; Putra, Yunanda Eka; Lubis, Farida Khairani; Gustarina, Elina Rahmawati
International Journal of Economics and Management Vol. 3 No. 01 (2025): International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v3i01.55

Abstract

This study aims to obtain empirical evidence on: (1) The Effect of Profitability Driven by ROE and NPM on Company Value (2) The Effect  of Corporate Social Responsibility on Company Value. The study population is 6 state-owned banking companies listed on the Indonesia Stock Exchange in 2021-2022. The sampling technique is a saturated sample. The sample of this study is 6 companies. Data analysis with multiple regression. The results of this study conclude that: (1) ROE has a significant positive effect on the value of the company with a significance level of 0.031< 0.05 and H1 is accepted. (2) NPM did not have a significant effect on the company's value with a significance level of 0.955< 0.05 and H2 was rejected. (3) CSR did not have a significant effect on the company's value with a significance level of 0.390 < 0.05 and H3 was rejected. In this study, it is recommended: (1) Researchers use a more international standard openness index measurement, such as the Global Reporting Initiative (GRI) (2) Expand the sample by using all companies listed on the IDX, (3) The next researcher to be able to extend the research period with a larger and more diverse sample number and use a more standardized corporate social responsibility disclosure index measurement internationallyanalyze the influence of corporate social responsibility (CSR)  financial performance on company value. The object of the study is all state-owned banking companies totaling 6 banks from 2018 to 2019. The independent variables are company performance (return on equity, Net Profit Margin), and Corporate Cocial Responsibility, while the dependent variable is the company's value (Tobin's Q). The data analysis used was multiple linear regression analysis. The results of this study show that ROE has a significant influence on company value, while NPM, and CSR do not have a significant influence on company value.
Analysis of The Application of Green Accounting to Financial Performance in Mining Companies Liniarti, Sri; Nasution, Rizky Surya Andhayani; Shabri, Shafawaty Mohammad; Humaira, Rafiqah; Putra, Yunanada Eka
International Journal of Economics and Management Vol. 3 No. 02 (2025): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v3i02.78

Abstract

Mining Companies are companies that mine, manage, transport and sell natural resources from Upstream to Downstream.The high level of natural damage caused by mining companies makes researchers want to know the influence of green accounting on the company's financial performance. This study analyzes mining companies listed on the Indonesia Stock Exchange in 2017-2023. This study uses a quantitative method. The data used is secondary data from the company's annual report. The research sample is 42 mining companies listed on the Indonesia Stock Exchange for the 2017-2023 period. Samples are determined by purposive sampling. The analysis technique used is Multiple Linear Regression.The results of the study show that green accounting has a positive effect on financial performance. Based on the results of the study, it is known that green accounting has an influence on financial performance.
Co-Authors Gustarina, Elina Rahmawati Lubis, Farida Khairani Masdiana P, Aria Putra, Yunanada Eka Putra, Yunanda Eka Rizky Surya Andhayani Nasution Shabri, Shafawaty Mohammad Sipahutar, Ervina Sari Siregar, Roswani Sri Liniarti Ujung, Ekaedah Umi Kalsum, Eka