Article Per Year (5 Year)
p-Index From 2020 - 2025
1.578
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ilmiah Akuntansi Manajemen Empowerment Society Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Islamic Financial And Accounting Review
Sahara, Ira
Unknown Affiliation
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Efektivitas Penyaluran Pembiayaan Kredit Pemilikan Rumah (KPR) Syariah Bersubsidi Pada Bank BTN KCP Syariah Parepare Uleng Akal, Andi Tenri; Wahyuni Nur, Sri; Sahara, Ira
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 1 (2024): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i1.5270

Abstract

Pembiayaan KPR Syariah Bersubsidi merupakan pembiayaan yang bertujuan untuk memberi kemudahan kepemilikan rumah yang layak huni bagi masyarakat berpenghasilan rendah. Apabila penyaluran pembiayaan KPR bersubsidi tidak sesuai dengan aturan yang telah ditetapkan, maka dapat memberi peluang terjadinya penyimpangan. Oleh karena itu, diperlukan penyaluran pembiayaan yang efektif. Penelitian ini bertujuan (1) Untuk mengetahui apakah penyaluran pembiayaan KPR Syariah Bersubsidi berjalan efektif (2) Untuk mengetahui tingkat efektivitas pembiayaan KPR syariah bersubsidi.  Penelitian ini menggunakan penelitian kuantitatif deskriptif. Perolehan data berasal dari penyebaran kuesioner, dan studi kepustakaan. Peneliti membagikan kuesioner kepada 98 nasabah pembiayaan KPR syariah bersubsidi. Tingkat persentase efektivitas penyaluran pembiayaan pada penelitian ini di ukur dengan menggunakan metode Artificial Neural Network (ANN). Hasil penelitian menunjukkan bahwa (1) Penyaluran pembiayaan KPR Syariah Bersubsidi pada Bank BTN KCP Syariah Parepare dari aspek kegunaan, ketepatan sasaran, ruang lingkup, efektivitas biaya, efektivitas waktu, dan akuntabilitas dinyatakan efektif (2) Berdasarkan hasil perhitungan dengan metode ANN, penyaluran pembiayaan KPR Syariah Bersubsidi efektif dengan persentase sebesar 0.9406 atau 94.06%.   Subsidized Sharia KPR financing is financing that aims to make it easier to own a livable house for low-income people. If the distribution of subsidized KPR financing does not comply with established rules, this could provide opportunities for irregularities. Therefore, effective financing distribution is needed. This research aims (1) to find out whether the distribution of subsidized Sharia KPR financing is effective (2) To find out the level of effectiveness of subsidized sharia KPR financing. This research uses descriptive quantitative research. Data obtained came from distributing questionnaires and literature study. Researchers distributed questionnaires to 98 subsidized sharia mortgage financing customers. The percentage level of effectiveness of financing distribution in this research was measured using the Artificial Neural Network (ANN) method. The results of the research show that (1) The distribution of subsidized Sharia KPR financing to Bank BTN KCP Syariah Parepare from the aspects of usefulness, target accuracy, scope, cost effectiveness, time effectiveness and accountability is declared effective (2) Based on the results of calculations using the ANN method, the distribution of financing Subsidized Sharia KPR is effective with a percentage of 0.9406 or 94.06%.
The Financial Literacy and Simple Bookkeeping Training for Micro, Small and Medium Enterprises in Mattirotasi Village Husain, Saddan; sahara, Ira
IMPOWERMENT SOCIETY Vol 6 No 1 (2023): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v6i1.950

Abstract

Micro, Small and Medium Enterprises are the drivers of the people's economy. In a number of conditions, MSMEs are the wheels of economic rotation for the Indonesian nation. The MSME development strategy is needed so that the business being carried out progresses. If no strategy is used, it can result in the business being run in place, initiative is an answer for a change both in terms of administration and product promotion. Of course it will be an interesting concern if strengthening the economy will further strengthen the people-based economy. The service method uses Community Based Research (CBR) which is a service model that prioritizes community needs and actively conducts research that combines various elements of society to answer challenges that arise within the community itself. The result of this service is that the community understands the importance of simple bookkeeping in developing a business or business being run. Direct practice in the dedication process becomes an integral part of the dedication implementation process. In addition, the support from the Mattirotasi village government was extraordinary, as evidenced by its involvement in the community service process.
Perputaran Persediaan dan Perputaran Modal Kerja Terhadap Return On Asset PT Colorpak Indonesia Tbk Uleng Akal, Andi Tenri; Nur, Sri Wahyuni; Sahara, Ira; Azis, Nuriftitah Amanah
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 7 No. 2 (2024): Mei-Oktober (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v8i2.123

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh perputaran persediaan dan perputaran modal kerja terhadap return on asset Pada PT. Colorpak Indonesia, Tbk. Jenis data yang digunakan adalah data kualitatif dan data kuantitatif. Sumber data yang digunakan adalah data sekunder. Metode analisis yang digunakan adalah deskriptif dan statistik. Hasil penelitian menunjukkan persamaan regresi berganda adalah Y= 7,524 + 0,371 X1 – 1,776 X2, koefisien determinasi sebesar 54,88%, koefisien korelasi 0,741. Uji-F sebesar 1,216 < 19,00 , maka perputaran persediaan dan perputaran modal kerja berpengaruh tidak signifikan terhadap return on asset. Perputaran persediaan 0,857 < 2,353 , maka perputaran persediaan berpengaruh positif tidak signifikan terhadap return on asset. Perputaran modal kerja -1,408 < 2,353 , maka perputaran modal kerja berpengaruh negatif dan tidak signifikan terhadap return on asset.
Analisis Peran Manajemen Risiko dalam Meningkatkan Efektivitas Pengambilan Keputusan Investasi pada Perusahaan Start-Up di Indonesia Sahara, Ira; Putry, Resky Amelya
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25529

Abstract

Penelitian ini bertujuan untuk menganalisis peran manajemen risiko dalam meningkatkan efektivitas pengambilan keputusan investasi pada perusahaan Start-Up di Indonesia. Fokus utama penelitian ini adalah memahami bagaimana manajemen risiko dapat meminimalisir ketidakpastian, mengoptimalkan peluang investasi, dan mengatasi tantangan dalam lingkungan bisnis yang dinamis dan penuh risiko. Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR). Data diperoleh dengan mengumpulkan dan menganalisis berbagai studi literatur relevan, termasuk jurnal ilmiah, laporan industri, serta penelitian terdahulu yang berkaitan dengan manajemen risiko dan investasi di perusahaan Start-Up. Hasil penelitian menunjukkan bahwa penerapan manajemen risiko yang efektif membantu perusahaan Start-Up dalam mengidentifikasi potensi risiko, mengukur dampaknya, serta merancang strategi mitigasi yang tepat. Praktik manajemen risiko yang baik juga berkontribusi dalam meningkatkan transparansi, akuntabilitas, dan kepercayaan investor. Namun, hambatan seperti keterbatasan sumber daya, kurangnya pemahaman tentang manajemen risiko, dan dinamika pasar yang cepat masih menjadi tantangan yang signifikan.
Comparisonal Analysis Of Financial Distress On Sharia Bank And Conventional Bank Based On The Altman Z-Score Method S, Muhlisa; Muhammadun, Muzdalifah; Sahara, Ira
Islamic Financial And Accounting Review Vol 1 No 1 (2022): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i1.3205

Abstract

The role of banking in advancing the economy of a country is very large. The current economy cannot be separated from the banking world. In condition that , banking sued for capable facing and overcoming financial distress. This study aim for compare the level of financial distress of Islamic banks and conventional banks with Altman Z-Score method for the period 2015-2019. This research is a quantitative study. As for the variables compared _ are net working capital to total assets (X1), retained earnings to total assets (X2), earnings before interest and taxes to total assets (X3), book value of equity to total (X4), and Z-Score. Sample chosen use method purposive sampling . As for the sample consist from Islamic banks (Bank Muamalat Indonesia, Bank BNI Syariah, and Bank Mega Syariah) and conventional banks (Bank Mandiri , Bank BRI, and Bank BTN) for the 2015-2019 period. Hypothesis testing method use Mann Whitney U Test. Test results show comparison level performance Islamic bank finance and conventional bank based on net working capital to total assets (X1) shows value 0.000 <0.05 means H0 is rejected, retained earnings to total assets (X2) shows value 0.000 <0.05 means H0 is rejected, earning before interest and taxes to total assets (X3) shows a value of 0.003 <0.05 means that H0 is rejected and the book value of equity to total liabilities (X4) shows that value 0.000 <0.05 means H0 is rejected so that there is difference significant . Whereas results comparison the level of financial distress based on the Z-Score shows value 0.178> 0.05 so that H0 is accepted . This means that no there is significant difference Among Islamic banks and conventional banks .
INFLUENCE OF ISLAMIC SOCIAL REPORTING (ISR) DISCLOSURE ON THE QUALITY OF PROFITS IN REGISTERED COMPANIES IN JAKARTA ISLAMIC INDEX (JII) Sadli, Nurhemifitrah; Semaun, Syahriyah; Sahara, Ira
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10604

Abstract

Islamic Social Reporting (ISR) is one way to demonstrate full disclosure in an Islamic context. Earnings quality refers to the extent to which a company's reported earnings reflect its true economic performance. This research aims to determine the influence of the independent variable, namely Islamic Social Reporting, on the dependent variable, namely Profit Quality, and to find out how big it isThe influence of Islamic Social Reporting disclosure on Profit Quality in companies listed on the Jakarta Islamic Index. This research uses research methodsquantitative, associative approach, with field research. The data used in this research is in the form of company annual reports on the Indonesia Stock Exchange for 2019-2021. In collecting data, this research uses two methods, namely count analysis and dummy variables. The analysis technique used is simple linear regression. The results of this research show that the Islamic Social Reporting disclosure score is more than 59%, which means that the disclosures made have reached more than 48 disclosure score items. Meanwhile, the average value of earnings quality reached 2.8388. The results of the Spearman rank correlation test show that there is a fairly strong relationship between the Islamic Social Reporting variable and earnings quality. The results of testing the coefficient of determination show that the ability of the independent variable in this study to influence the dependent variable is only 9.9%. Furthermore, the partial test results show that Islamic social reporting disclosure has a positive and significant effect on earnings quality with a significance value of 0.008 <0.05. By implementing Islamic Social Reporting, companies not only focus on achieving maximum profits, but also pay attention to the social and environmental impacts of their business activities. This can attract the interest of investors, especially Muslim investors, to invest in the company.
THE INFLUENCE OF LIQUIDITY AND SALES GROWTH ON CAPITAL ADEQUACY RATIO IN SHARIA COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE -, Nur Wahidah; Damirah; Sahara, Ira
Islamic Financial And Accounting Review Vol 3 No 1 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i1.13201

Abstract

The growth of the sharia banking industry in Indonesia has attracted the attention of both market players and regulators. Along with this growth, attention to the factors that influence the health and stability of Islamic banks has become increasingly important. One of the main indicators used to measure a bank's financial health is the capital adequacy ratio (CAR), which reflects the bank's ability to bear the risks that arise in its operations. This research aims to determine the effect of liquidity and sales growth on capital. Adequacy ratio in sharia commercial banks listed on the Indonesian stock exchange. This research uses an associative quantitative method with data collection techniques in the form of documentation using secondary data, and processing using SPSS version 25. The data analysis techniques for this research are classical assumption testing and hypothesis testing. The research results obtained show 1) Partial liquidity has a significant influence on the Capital Adequacy Ratio. This is proven by the t-test carried out, where the calculated t value (5.53) > t table (2.03) and a significant value of 0.000 < 0.05 are obtained. 2) Sales Growth has no significant influence on the Capital Adequacy Ratio. This is proven by the t-test carried out, where the calculated t value was obtained (-0.60) < t table (2.03) and a significant value of 0.549 > 0.05. 3) Simultaneously Liquidity and Sales Growth have a significant influence on the Capital Adequacy Ratio which has been proven from the F-Test results where the calculated f value (15.34) > f table (3.27) and a significant value of 0.00 < 0, are obtained. 05.
Analisis Peran Manajemen Risiko dalam Meningkatkan Efektivitas Pengambilan Keputusan Investasi pada Perusahaan Start-Up di Indonesia Sahara, Ira; Putry, Resky Amelya
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25529

Abstract

Penelitian ini bertujuan untuk menganalisis peran manajemen risiko dalam meningkatkan efektivitas pengambilan keputusan investasi pada perusahaan Start-Up di Indonesia. Fokus utama penelitian ini adalah memahami bagaimana manajemen risiko dapat meminimalisir ketidakpastian, mengoptimalkan peluang investasi, dan mengatasi tantangan dalam lingkungan bisnis yang dinamis dan penuh risiko. Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR). Data diperoleh dengan mengumpulkan dan menganalisis berbagai studi literatur relevan, termasuk jurnal ilmiah, laporan industri, serta penelitian terdahulu yang berkaitan dengan manajemen risiko dan investasi di perusahaan Start-Up. Hasil penelitian menunjukkan bahwa penerapan manajemen risiko yang efektif membantu perusahaan Start-Up dalam mengidentifikasi potensi risiko, mengukur dampaknya, serta merancang strategi mitigasi yang tepat. Praktik manajemen risiko yang baik juga berkontribusi dalam meningkatkan transparansi, akuntabilitas, dan kepercayaan investor. Namun, hambatan seperti keterbatasan sumber daya, kurangnya pemahaman tentang manajemen risiko, dan dinamika pasar yang cepat masih menjadi tantangan yang signifikan.
THE EFFECT OF THE IMPLEMENTATION OF GREEN ACCOUNTING AND MATERIAL FLOW COST ACCOUNTING ON PROFITABILITY (A STUDY ON MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) selenita, selenita; indrayani; Sahara, Ira
Islamic Financial And Accounting Review Vol 4 No 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15565

Abstract

Green accounting and material flow cost accounting are approaches in accounting that are a manifestation of the company's concern in managing environmental impacts in its operational activities. This study aims to determine the effect of the implementation of green accounting and material flow cost accounting on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research method used is quantitative with an associative approach. This study takes a sample of companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period using secondary data obtained through the annual report and sustainability report for the 2019-2023 period and the data is tested using descriptive statistical analysis, classical assumption test in the form of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, regression analysis test linear and hypothesis tests in the form of determination coefficient test (Adjust R2), t test and F test. The results obtained from this study are normally distributed data. Partially, green accounting has a significant effect on the company's profitability. Meanwhile, material flow cost accounting partially does not show a significant influence on profitability. Simultaneously, green accounting and material flow cost accounting together affect the company's profitability. The determination coefficient test showed that some of the variation in profitability could be explained by the two independent variables, while the rest was influenced by other variables. These results reinforce the importance of the comprehensive application of environmental accounting practices in the planning and management of the company's operational activities, especially in the mining industry sector that has a major impact on the environment.
Co-Authors , Andi Tenri Uleng Akal -, Nur Wahidah Azis, Nuriftitah Amanah Damirah Husain, Saddan Indrayani Muzdalifah Muhammadun, Muzdalifah Putry, Resky Amelya S, Muhlisa Sadli, Nurhemifitrah selenita, selenita Sri Wahyuni Nur Syahriyah Semaun, Syahriyah