Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Muhasabatuna: Jurnal Akuntansi Syariah Ekalaya : Jurnal Ekonomi Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi
Muslih, Amar
Unknown Affiliation
Economics, Econometrics & Finance Environmental Science

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Umur Listing dan Ukuran Perusahaan terhadap Ketepatan Waktu Corporate Internet Reporting (CSR) pada PT Bank Panin Dubai Syariah Tbk Tahun 2019-2022 Rahayu, Risti Putri; Tripalupi, Ramadhani Irma; Muslih, Amar
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i3.202

Abstract

The purpose of this research is to find out and analyze 1) the influence of listing age on Corporate Internet Reporting (CIR) timeliness 2) company size influence on Corporate Internet Reporting (CIR) timeliness 3) listing age and company size influence accuracy Corporate Internet Reporting (CIR) time at PT. Bank Panin Dubai Syariah Tbk in 2019-2022. The research method in this thesis uses a descriptive method with a quantitative approach. Statistical test tools used include multiple linear regression analysis, analysis of the coefficient of determination, and hypothesis testing using t-test and f-test analysis. the processed data is quarterly financial report data, annual financial reports, and annual reports of PT. Bank Panin Dubai Syariah Tbk in 2019-2022. The results of this study state that: 1) The age of the listing has an R Square value of 0.089, this indicates that 0.089 or 8.9% of corporate internet reporting timeliness can be described by the listing age variable, 2) Company size has an R Squere value of 0.227 , this shows that 0.227 or 22.7% timeliness of corporate internet reporting can be described by company size variables, 3) Listing age and company size have an R Squere value of 0.333, this shows that 0.333 or 33.3% timeliness corporate internet reporting can be explained by the variable age of listing and company size.
Determinant Factors of Audit Delay: Evidence on Jakarta Islamic Index (JII) Ponirah, Ade; Sinta Nurriyah, Laela; Muslih, Amar; Yulianti, Lina; Sakinah, Gina
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2929

Abstract

This study aims to analyze the factors that influence audit delay. The method used in this research is to use descriptive analysis with a quantitative approach in the sampling technique using purposive sampling and based on predetermined criteria there are 10 companies with a period of 5 years or as much as 50 data. The statistical test tools used in this study are descriptive statistical analysis, classical assumption test, multiple linear test, coefficient of determination analysis (R2) and hypothesis testing using the t test and f test. The results showed that partially company size, audit opinion and profitability using return on assets had no significant effect on audit delay. Simultaneously, it shows that company size, audit opinion and profitability together have no significant effect on audit delay with the results of the coefficient of determination test (R2 ) the R square value is 0.129 or 12.9%, meaning that the three variables are only able to influence audit delay only by 12.9% and 87.1% by other factors.
ANALISIS IMPLEMENTASI AKAD MURABAHAH PADA PRODUK PEMBIAYAAN KPR BSI GRIYA SIMUDA : (STUDI KASUS PADA BANK BSI KCP ARCAMANIK) Khoerunnisa, Agna; Muslih, Amar
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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

Abstract

Penelitian ini bertujuan untuk mengetahui skema pembiayaan dan implementasi akad murabahah pada produk Griya Simuda di bank syariah. Penelitian ini menggunakan metode studi pustaka dan juga observasi langsung serta wawancara yg dilakukan di Bank BSI KCP Arcamanik selagi melakukan Praktik Kerja Lapangan (PKL). Griya Simuda merupakan salah satu produk unggulan BSI pada sektor pembiayaan rumah yang banyak digunakan dalam praktik perbankan syariah. Banyak masyarakat yang masih menganggap bahwa kredit pemilikan rumah (KPR) pada bank syariah sama dengan kredit konvensional, padahal pada praktiknya sangat berbeda. Pada skema pembiayaan KPR Syariah transaksi yang dilakukan menggunakan akad jual beli murabahah yang sesuai dengan prinsip Syariah. Penelitian ini akan menganalisis kesesuaian akad murabahah dengan praktik yang terjadi di Bank Syariah Indonesia KCP Arcamanik. This study aims to determine the financing scheme and implementation of contract murabahah on Griya Simuda products in Islamic banks. This study uses a literature study method as well as direct observation and interviews conducted at Bank BSI KCP Arcamanik while conducting the Islamic Accounting Professional Practicum (PPAS). Griya Simuda is one of BSI's flagship products in the home financing sector that is widely used in Islamic banking practices. Many people still assume that home ownership loans (KPR) at Islamic banks are the same as conventional loans, when in fact they are very different in practice. In the Sharia KPR financing scheme, transactions are carried out using a murabahah sale and purchase agreement in accordance with Sharia principles. This study will analyze the compliance of contract murabahah with the practices at Bank Syariah Indonesia KCP Arcamanik.
Co-Authors Khoerunnisa, Agna Lina Yulianti Ponirah, Ade Rahayu, Risti Putri Sakinah, Gina Sinta Nurriyah, Laela Tripalupi, Ramadhani Irma