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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jambura Accounting Review
Anges, Caney
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Economics, Econometrics & Finance

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Analisis Pembiayaan Pada Bank Syariah Indonesia Tahun 2020-2022 Dewi, Sari; Anges, Caney; Elrika; Erliani; Lestari, Factrisia; Meliani; Febriani, Reni
Jambura Accounting Review Vol. 5 No. 1 (2024): Jambura Accounting Review - February 2024
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v5i1.106

Abstract

Bank Syariah Indonesia merupakan hasil penggabungan tiga bank syariah: BNI Syariah, BRI Syariah dan Mandiri Syariah. Fungsi utama bank syariah adalah untuk mengumpulkan dana dari masyarakat berdasarkan prinsip akad titipan yang juga dikenal sebagai akad al wadiah. Dana ini kemudian dialokasikan dalam bentuk pembiayaan. Pembiayaan bank syariah terdiri dari mudharabah, musyarakah, ijarah, istishna, dan murabahah. Hasil penelitian terkait total pembiayaan menunjukkan adanya peningkatan, dengan NPF-Gross mengalami penurunan dari 2,93% pada tahun sebelumnya menjadi 2,42%. Pertumbuhan pembiayaan juga berarti adanya peningkatan dalam rasio Financing to Deposit (FDR), mencapai 79,37% pada tahun 2021 dibandingkan dengan 73,39% sebelumnya. Pembiayaan mudharabah pada tahun 2022 mencapai Rp1 triliun, mengalami penurunan sebesar 37,08% atau Rp590,36 miliar dibandingkan dengan tahun 2021 yang mencapai Rp1,59 triliun. Penurunan ini dipengaruhi oleh sektor ekonomi perdagangan sebesar Rp346,14 miliar, serta sektor jasa usaha dan lainnya sebesar Rp245,82 miliar.
THE EFFECT OF LEVERAGE, RETURN ON EQUITY, SALE, CAPITAL EXPENDITURE, ASSET TURNOVER, AND WORKING CAPITAL EXPENDITURE ON FINANCIAL DISTRESS Anges, Caney; Supriyanto, Supriyanto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/s30m7q93

Abstract

Abstrak This quantitative research aims to determine the effect of leverage, return on equity, sales, capital expenditure, asset turnover, and working capital expenditure on financial distress in transportation sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. The independent variables used in this study are financial distress. Financial distress refers to the stage of declining financial conditions of a company that can be predicted through both internal and external factors, while the dependent variables in this study include the firm life cycle (leverage measured by the debt assets ratio, return on equity measured by net profit and company equity, sales, capital expenditure, asset turnover measured by sales, and working capital expenditure). This study uses a quantitative approach with regression analysis. Secondary data were obtained and analyzed using the Eviews program. The results of the tests showed that variables X1 (leverage), X2 (ROE), X3 (sales), and X4 (capital expenditure) do not have a significant effect on financial distress, while variables X5 (asset turnover) and X6 (working capital expenditure) have a significant effect. This research can help company management make decisions related to financial strategies to avoid or address financial distress. Keywords: Leverage, Return on Equity, Sales, Capital Expenditure, Asset Turnover, Working Capital Expenditure, Financial Distress
Co-Authors Elrika Erliani Lestari, Factrisia Meliani Reni Febriani, Reni Sari Dewi Supriyanto Supriyanto