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All Journal Kinerja Fokus Bisnis I-Finance Journal Journal of Accounting and Investment Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Junaidi, Junaidi
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Palopo
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Islamic Banks Financial Performance Indicators in Dual Banking System: The Case of Indonesia Junaidi Junaidi; Altri Wahida; Harmita Sari; Suhardi M Anwar
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 20 No 2 (2021): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v20i2.875

Abstract

The aim of this research is to elaborate the financial performance of Indonesia Islamic banks (IIB). Used factor analysis to examine financial ratios ten Indonesia Islamic banks (IIB) over the period 2010-2019. The result of recent study proven six factors are key point to describe that the majority of financial ratios in this study namely liquidity, capital adequacy, profitability, efficiency, coverage and control are the factors according to the rank. The study also proven that stability of factors and loadings are stable over time. This study provides an indicator performance of IIB and may be worthwhile to stakeholders have interested with Islamic banking. This research has proved the IIB performance towards important aspect of dual banking system such as Indonesia.
PENGUKURAN TINGKAT KESEHATAN DAN GEJALA FINANCIAL DISTRESS PADA BANK UMUM SYARIAH DI INDONESIA Junaidi Junaidi
KINERJA Vol. 20 No. 1 (2016): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v20i1.696

Abstract

AbstrakKondisi ekonomi yang tidak stabil menyebabkan perlunya kehati-hatian stakeholders untuk membuat keputusan ekonomi. Salah satu indikator yang digunakan adalah prediksi kebangkrutan. Tujuan penelitian iniuntuk mengetahui tingkat kesehatan dan kebangkrutan bank Syariah di Indonesia mengunakan model Grover, Altman, Springate dan Zmijewski serta tingkat keakuratannya serta perbedaan dari keempat modeng pengujian tersebut.Penelitian ini mengambil sampel seluruh bank Syariah di Indonesia tahun 2010 – 2014 kecuali Maybank Syariah. Hasil penelitian ini menunjukkan bahwa antara model Grover, Altman dan Springate terdapat perbedaan yang signifikan, namun hasilnya bisa digunakan untuk memprediksi kebangkrutan bank Syariah di Indonesia. Sedangkan model Zmijewski tidak bisa digunakan.Kata kunci: Stakeholders, Model Grover, Altman, Springate, ZmijewskiAbstractThis study aims to assess the financial condition of Islamic banking based on ratio analysis and the score given the economic conditions. so be greeting one consideration for stakeholders to take economic decisions. One indicator used is the prediction of bankruptcy. The purpose of this study to determine the level of health and bankruptcy Islamic bank in Indonesia using models Grover, Altman, Springate and Zmijewski and the level of accuracy as well as the difference of the fourth Modeng the test. This study took a sample of the entire Islamic bank in Indonesia in 2010 - 2014 except for Maybank Syariah. The results of this study indicate that among themodels Grover, Altman and Springate there are significant differences, but the results can be used to predict bankruptcy Islamic bank in Indonesia. While Zmijewski models can not be used.Key words: Stakeholders, Model Grover, Altman, Springate, Zmijewski
Analisis Pengungkapan CSR Perbankan Syariah di Indonesia Berdasarkan Islamic Social Reporting Index Junaidi Junaidi
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.888 KB)

Abstract

The aim of this study was to analyze the implementation of Corporate Social Responsibility (CSR) as measured using an ISR index throughout Sharia banks in Indonesia using content analysis method. This study specifically analyzes the theme of financing and investment, governance and civil society organizations because the theme is considered the most appropriate for the social responsibility disclosure based on Islamic principles and rules. ISR analysis performed with reference to the 2014 annual report published by each Islamic bank. The results showed that BMI, BSM and BNIS scored the highest 91% and lowest scores are BRIS scored 54%.
PENGOLAHAN DAUN KELOR MENJADI STICK DAUN KELOR SEBAGAI UPAYA MENAMBAH NILAI JUAL DALAM PANDEMI COVID-19 Junaidi Junaidi; Suhardi M. Anwar; Harmita Sari
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 1 (2022): Maret
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i1.7800

Abstract

ABSTRAKDaun Kelor dapat di olah menjadi makan ringan seperti stick daun kelor. Olahan ini jarang di temukan di masyarakat, oleh karena itu jika usaha ini di tekuni maka dapat memberikan keuntungan bagi masyarakat Luwu dimasa pandemi COVID-19. Untuk itu, dalam memberikan kontribusi kepada masyarakat, semoga dengan adanya edukasi pengolahan Daun Kelor ini, mampu memberikan pemahaman kepada masyarakat bahwa Daun Kelor ini tidak hanya di olah menjadi sayur bening tapi juga dapat di olah menjadi berbagai jenis makanan lainnya seperti olahan Stick Daun Kelor yang dapat menambah nilai jual untuk masyarakat. Kegiatan pembuatan produk ini dilaksanakan di jalan Ahmad Razak, Kota Palopo, Kecamatan Wara Selatan. sasaran pada kegiatan ini adalah masrakat petani Ahmad Razak dengan jumlah peserta 15 orang. Metode yang dilakukan dalam kegiatan ini memerlukan waktu kurang lebih 3 jam. Daun Kelor adalah tanaman dengan segudang manfaat yang berasal dari suku Moringaceae dan tersebar di seluruh Indonesia terutama di Luwu. Biasanya daun kelor di olah menjadi sayur bening. Daun Kelor kaya akan manfaat diantaranya untuk menurunkan kadar gula darah, mengatasi peradangan, mengontrol tekanan darah, memelihara kesehatan dan fungsi otak, menghambat pertumbuhan sel kanker, serta meningkatkan daya tahan tubuh dan juga memiliki kandungan zat gizi lebih tinggi. Hasil dari kegiatan ini adalah memberikan edukasi kepada masyarakat pengolahan daun kelor sehingga menjadi nilai ekonomi. Kata kunci: daun Kelor; stick kelor; penambah nilai jual. ABSTRACTMoringa leaves can be processed into light snacks such as Moringa leaf sticks. This product is rarely found in the community, therefore if this business is pursued it can provide benefits for the Luwu community during the COVID-19 pandemic. For that, in contributing to the community, hopefully with this education on Moringa Leaf processing, it will be able to provide an understanding to the public that Moringa Leaves are not only processed into clear vegetables but can also be processed into various other types of food such as processed Moringa Leaf Sticks. can add value to the community. The activity of making this product was carried out on Jalan Ahmad Razak, Palopo City, Wara Selatan. The target for this activity is the farming community of Ahmad Razak with 15 participants. The method used in this activity takes approximately 3 hours. Moringa leaves are a plant with a myriad of benefits originating from the Moringaceae tribe and spread throughout Indonesia, especially in Luwu. Usually, Moringa leaves are processed into clear vegetables. Moringa leaves are rich in benefits including lowering blood sugar levels, overcoming inflammation, controlling blood pressure, maintaining brain health and function, inhibiting cancer cell growth, and increasing endurance and also having a higher nutritional content. The result of this activity is to provide education. Moringa leaf processing community so that it becomes an economic value. Keywords: moringa leaves; moringa sticks; selling value increase.
PENGARUH AUDIT OPRASIONAL TERHADAP PERSEDIAAN BARANG DAGANG PADA USAHA DEPOT JAYA MOTOR KOTA PALOPO Junaidi Junaidi; Huldi Huldi
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 7, No 2 (2018)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (856.694 KB) | DOI: 10.35906/je001.v7i2.322

Abstract

Penelitian ini bertujuan untuk mengetahui apakah audit operasional berpengaruh terhadap kecukupan persediaan barang dagang.Data yang digunakan dalam penelitian ini merupakan data primer yaitu data yang bersumber dari hasil observasi dan kuesioner yang dilakukan pada Usaha depot Jaya Motor Kota Palopo. Untuk menguji keandalan data maka digunakan uji validitas dan Uji reliabilitas. Analisis statistik yang digunakan yaitu regresi linear sederhana dilakukan untuk menguji pengaruh antara variabel dependen dan independen. Hasil pengujian diperoleh thitung Audit Operasional sebesar 5.518 dan ttabel sebesar 2.131 ini menunjukkan bahwa nilai thitung > ttabel dengan tingkat signifikansi 0.000<0.05 maka H0 ditolak dan H1 diterima. Hal ini menunjukkan bahwa audit operasional memiliki pengaruh yang signifikan terhadap kecukupan persediaan barang dagang.
Determinan Firm Value Creation Di Indonesia Mispiyanti Mispiyanti; Junaidi Junaidi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.900

Abstract

Firm value creation menjadi penting bagi entitas bisnis yang sukses. Penciptaan nilai bagi pelanggan akan membantu dalam operasional dan pelayanan. Di sisi lain, penciptaan nilai bagi pemegang saham berupa peningkatan dividen dan harga saham dapat menambah dana operasional entitas tersebut kedepannya. Penelitian ini bertujuan untuk menganalisis bukti empiris faktor pendorong peningkatan firm value creation pada perusahaan di Indonesia yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2020. Sampel dalam penelitian ini sebanyak 337 perusahaan yang dipilih berdasarkan metode purposive sampling dan dianalisis menggunakan regresi data panel. Hasil penelitian ini menunjukkan bahwa hedging tidak berpengaruh terhadap firm value creation dikarenakan banyak dana yang perlu dipersiapkan perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia untuk melakukan hedging dalam jumlah besar. Sedangkan debt financing berpengaruh positif terhadap firm value creation yang menunjukkan kemampuan perusahaan dalam menyeimbangkan perolehan dan penggunaan dana tersebut pada proyek investasi produktif. Namun firm size berpengaruh negatif terhadap firm value creation dikarenakan perusahaan yang memiliki total aset besar cenderung lebih kecil dividennya. Hasil penelitian mengimplikasikan tingginya biaya hedging di Indonesia sehingga banyak perusahaan yang tidak menggunakan hedging dalam memitigasi risiko. Selain itu, perusahaan mampu mengelola debt financing dalam pengalokasian ke investasi mampu meningkatkan firm value creation. Namun, firm size yang besar belum tentu meningkatkan firm value creation tetapi menurunkan firm value creation.
Pengaruh Religiusitas Machiavellian dan Love Money terhadap Penggelapan Pajak Reski Lestari; Junaidi Junaidi; I Ketut Patra
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1284

Abstract

Today, most of countries depend on the tax income. Tax income play important role to fund the government expenditure. On the other hand, the tax is a main source of governemtn income. It common, especially among developing countries such as Indonesa. However, some cases of tax evasion among tax-payers need to uncover which factors to influence tax-payers attitude and behavior. Most of Indonesia’ people daily life refers to their religion, hence religion has crucial role to influence their actions and views. This study also examines the relationship between religion and love of money among tax-payers who thinking on tax evasion. This study aims to determine the effectst of religiosity on Machiavellian. FurthermoreMoreover, the recent study also investigates the role of love of money on tax evasion. It provides best insight to staholders who care on tax income. The population avoided in this study is the taxpayers of Luwu Raya, and the data collected viw online survey through Google Form. This study used a questionnaire instrument with as many as 334 respondents. Structural Eqution Modelling (SEM) was used to examine research hyphotheses. The results showed that religiosity does not jave crucial effect on tax payers love of money. Meanwhile, Religiosity has positive and significant effect on Machiavellian and love of money. Furthermore, love of money also has positicei effect on tax evasion.
CORPORATE SOCIAL RESPONSIBILITY: AN EMPIRICAL STUDY ON ISLAMIC BANKS IN INDONESIA Muh. Ispa Baharuddin; Junaidi Junaidi; Sultan Sultan
I-Finance Journal Vol 9 No 1 (2023): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v9i1.15853

Abstract

The purpose of this study is to analyze the implementation of corporate social responsibility (CSR) as measured by the ISR index in Islamic banks in Indonesia using the content analysis method. The population and samples used include BRI Syariah Bank, BNI Syariah, Muamalat Bank and BCA Syariah Bank. The results showed that not all Islamic Banks which include BRIS, BM, BNIS, and BBCAS disclose ISR in a formative manner. Only Bank BRI Syariah and Bank Muamalat disclosed ISR informatively in the period 2018-2021. Bank BCA Syariah did not disclose ISR formatively for the period 2018 - 2021. Meanwhile, Bank BNI Syariah only disclosed its ISR informatively for the 2020 and 2021 periods, while the 2018 and 2019 periods were not disclosed informatively. The conclusion shows that informative ISR disclosures are only made by Bank BRI Syariah and Bank Muamalat.
Pengaruh Tax Avoidance Terhadap Nilai Perusahaan: (Studi Pada Perusahaan Manufaktur yang Terdaftar Di BEI) Sri Yuliandana; Junaidi Junaidi; Abid Ramadhan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.436

Abstract

Abstrack This study is a quantitative study that aims to the effect of tax avoidance on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The population in this study were manufacturing companies listed and listed on the Indonesia Stock Exchange for the 2014-2018 period, totaling 117 companies. The sampling technique in this study was purposive sampling, in order to obtain 25 sample companies. The method used in analyzing the effect of independent variables on the dependent in this study is panel data regression analysis using Eviews 10 software. The results show that tax avoidance has a negative and insignificant effect on firm value. This shows that the higher the tax avoidance done by the company, the lower the firm value. The limitation in this study is that it does not include elements of other variables outside of tax avoidance which may affect firm value. Keywords: Tax Avoidance, Firm Value, Indonesia Stock Exchange
The Effect of Love of Money, Machiavellianism, and Tax Rates on Tax Evasion Zesmitha Kisman; Junaidi Junaidi
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 2 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: July - December 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i2.209

Abstract

This study aims to determine the effect of love of money, machiavellianism, and tax rates on tax evasion. The population in this study are taxpayers in Palopo City. The number of questionnaires processed in this study were 334 respondents. To test the hypothesis, the researcher used a structural equation modeling (SEM) approach using AMOS and SPSS software. The results of this study indicate that love of money has an effect on Machiavellianism in doing tax evasion, machiavellianism and tax rates have an effect on tax evasion, while love of money has no effect on tax evasion
Co-Authors Abid Ramadhan Altri Wahida Anwar, Suhardi M. Harmita Sari Huldi Huldi I Ketut Patra Lifia Pratiwi Mispiyanti, Mispiyanti MUH. ISPA Baharuddin Nurcahaya Nurcahaya Nurdyanzah, Muh Nursakina Nursakina Putri Putri Reski Lestari Salmawati Salmawati Sri Yuliandana Suhardi Mappe Anwar Sultan Sultan Sultan, Sultan Zesmitha Kisman