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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
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Islamic Financial And Accounting Review

 1 
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.
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