Hafidh Ali, Abd.
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Analisis Tingkat Kesehatan Bank Bumn Di Daftar Bursa Efek Indonesia Dengan Metode Rgec (Risk Profile, Good Corporate Governance, Earnings, Capital) Periode 2021-2022 Hafidh Ali, Abd.; Nur Fadilah, Arini
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 2 No. 1 (2024): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v1i2.4474

Abstract

A activities that requires its existence in the economic world is the business activities of banking financial institutions. The level of bank health is very important for the formation of trust in the banking industry. BUMN is the object of this research because BUMN Banks are the dominant business players in developing countries, including Indonesia. Seeing the very large role of state-owned banks in the Indonesian economy, it is hoped that state-owned banks will be able to compete by continuing to maintain their health so that they will have a positive influence on the national economy as a whole. The focus of the research is the health level of state-owned banks listed on the Indonesia Stock Exchange in 2021 and 2022 using the RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) method. The data used in this research is secondary data with data sources from the Indonesian Stock Exchange. The type of research used is non-experimental quantitative descriptive research. The data collection techniques used are documentation techniques and literature study. Rating the health level of state-owned banks using the Risk Profile, Good Corporate Governance, Earnings, Capital or (RGEC) method shows that the health ranking of BRI, BNI, BSI and Bank Mandiri in 2021-2022 is at Composite Rank 1 (PK-1) with the title "Very Healthy". State-owned banks during the 2021-2022 period are considered very capable of dealing with negative influences. Changes in business conditions and other external factors are reflected in the ranking of RGEC's assessment factors which are generally rated as very good. However, there are weaknesses, but in general these weaknesses are not significant and have a big impact. Risk profile factors reviewed with NPL and LDR indicators show that BSI has the title "very healthy" and is superior to Bank Mandiri, BNI and BRI. However, the assessment of the ROA, NIM and CAR indicators shows that BRI is superior to Bank Mandiri, BNI and BSI. In terms of GCG factors in 2021, Bank Mandiri is superior to others, while in 2022 Bank Mandiri and BSI have the title "very healthy" than BRI and BNI banks. The assessment of the health level in 2021-2022 reviewed using the RGEC method shows that BSI has the title "very healthy" compared to other state-owned banks
Analisis Akuntabilitas dan Transparansi Laporan Keuangan Perspektif Akuntansi Syari’ah di Masjid Nurul Ansor Kecamatan Panji Kabupaten Situbondo Rahmatilla, Firda Yusi; Hafidh Ali, Abd.
Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis Vol. 2 No. 2 (2024): Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis
Publisher : Program Studi Akuntansi Syari'ah Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/mazinda.v2i2.5513

Abstract

Islam memiliki konsep tersendiri berkaitan dengan pertanggungjawaban. Islam memandang manusia sebagai khalifatullah fil ardh (wakil tuhan di bumi). Dengan kata lain, segala yang dimiliki manusia di bumi adalah amanah dari Tuhan yang kelak akan dimintai pertanggungjawaban. Terkait dengan penerapan prinsip akuntabilitas menurut Islam pada lembaga keagamaan, pengelolaan keuangannya harus mencerminkan akuntabilitas yang baik. selain harus akuntabel juga harus transparan, penyajian yang transparan dalam laporan keuangan masjid menjadi kunci sukses dalam upaya menjaga kemakmuran masjid dan dapat menumbuhkan rasa kepercayaan diri dari masyarakat dalam memberikan sumbangan. Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparansi laporan keuangan yang ada di masjid Nurul Ansor Kecamatan Panji Kabupaten Situbondo, agar dapat diketahui tentang bagaimana akuntabilitas dan transparansi laporan keuangan yang dicatat oleh masjid Nurul Ansor, sekaligus menganalisis kesesuaian laporan keuangan masjid Nurul Ansor berdasarkan perspektif akuntansi syari’ah. Untuk penelitian ini, peneliti menggunakan jenis metode kualitatif dengan pendekatan deskriptif dan dalam memperoleh data yaitu dengan observasi; dokumentasi dan wawancara. Yang kemudian data tersebut dianalisis melalui tiga tahap, yaitu reduksi data, penyajian data dan penarikan kesimpulan. Sedangkan untuk pengujian keabsahan datanya, peneliti menggunakan Teknik triangulasi. Hasil penelitian ini adalah akuntabilitas dan transparansi laporan keuangan masjid Nurul Ansor belum sepenuhnya sesuai berdasarkan perspektif akuntansi syari’ah.