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THE INFLUENCE OF THIRD PARTY FUNDS, NON-PERFORMING FINANCING AND PROFIT SHARING ON FINANCING DISBURSEMENT (CASE STUDY AT BANK ACEH SYARIAH) Sahli, Argun; Adnan; Darmawati Muchtar; Husaini; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.72

Abstract

This study aims to analyze the effect of third party funds, non-performing financing and profit sharing on the distribution of financing at PT. Aceh Syariah Bank. Where in this study the distribution of financing is seen from murabahah receivables + profit sharing financing + leasing financing. This study uses a quantitative method with the Autoregressive Distributed Lag (ARDL) approach. This study uses time series data or time series data where this research was conducted during the period 2017 to 2021. The results of this study indicate that third party funds in the short term have no effect on the distribution of non-performing financing in the short term, have a negative and significant effect on distribution of profit-sharing financing in the short term has a positive and significant effect on financing distribution.
THE EFFECT OF GREEN BANKING, CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY ON COMPANY VALUE IN THE BANKING SECTOR LISTED ON THE IDX Soqia Salsabila; Darmawati Muchtar; Rico Nur Ilham; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.272

Abstract

This study aims to analyze the effect of Green Banking, Corporate Social Responsibility (CSR), and profitability on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Firm value is proxied by Price to Book Value (PBV). The independent variables used are Green Banking (X1), CSR (X2), and profitability measured by Return on Assets (ROA) (X3). This research employs a quantitative method using secondary data obtained from the annual reports and sustainability reports of banks listed on the IDX. The sample was selected using a purposive sampling method, resulting in 37 companies with a total of 148 observations. Data analysis was conducted with the aid of EViews software through panel data regression. The best model was determined using the Chow test and Hausman test. The results show that Green Banking has no effect on firm value. CSR has a negative and significant effect on firm value. Profitability (ROA) has a negative and significant effect on firm value.
THE EFFECT OF GREEN HUMAN RESOURCE MANAGEMENT ON CORPORATE ENVIROMENTAL PERFORMANCE AT PERUMDA TIRTA PASE, NORTH ACEH WITH EMPLOYEE ENVIROMENTAL COMMITMENT AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR FOR THE ENVIRONMENT AS INTERVENING VARIABLES Imran; Faisal Matriadi; Darmawati Muchtar; Marbawi; Ibrahim Qamarius; Nur Faliza
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.4763

Abstract

This study analyzes the effect of Green Human Resource Management (GHRM) on Corporate Environmental Performance (CEP). Additionally, this study examines the mediating roles of Employee Environmental Commitment (EEC) and Organizational Citizenship Behavior for the Environment (OCBE). The study used a sample of 120 employees from Perumda Tirta Pase North Aceh. Data analysis was conducted using path analysis with Structural Equation Modeling (SEM) through AMOS software. The results show that GHRM has a positive but insignificant effect on CEP. GHRM positively and significantly affects both EEC and OCBE. EEC has a positive and significant effect on CEP, whereas OCBE has a positive but insignificant effect on CEP. The mediation test results indicated that EEC could not mediate the effect of GHRM on CEP because the direct effect of GHRM on CEP was not significant. Similarly, OCBE cannot mediate the effect of GHRM on CEP for the same reason.
THE EFFECT OF DIVIDEND PAYOUT RATIO, PROFITABILITY AND COMPANY SIZE ON DEBT POLICY IN NON-FINANCIAL STATE-OWNED ENTERPRISES IN INDONESIA PERIOD 2019-2023 Fitriani; Darmawati Muchtar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1610

Abstract

This study aims to examine the effect of dividend payout ratio , profitability, and company size on debt policy in non-financial state-owned enterprises in Indonesia for the period 2019-2023. The data in this study were accessed through the official website www.idx.co.id. The sample used in this study was 19 companies. The data analysis method in this study used panel data regression analysis with the application tool eviews 12. The results of the study found that the dividend payout ratio influential significant negative impact on corporate debt policy in non-financial SOEs for the 2019-2023 period. Profitability has a significant negative effect on the company's debt policy in non-financial state-owned enterprises for the 2019-2023 period . Company size has a significant negative influence on the company's debt policy in non-financial BUMN for the 2019-2023 period