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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi J-ISACC : Journal of Islamic Accounting Competency
Addiarahman Addiarahman
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Economics, Econometrics & Finance Education

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Pengaruh Financing To Deposit Ratio Dan Dana Pihak Ketiga Terhadap Pembiayaan Musyarakah Pada Bank Umum Syariah Dengan Non Perfoming Financing Sebagai Variabel Moderasi Devi Rahmawati; Titin Agustin Nengsih; Addiarahman Addiarahman; Novi Mubyarto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1860

Abstract

This study aims to examine the effect of Financing to Deposit Ratio (FDR) and Third Party Funds (DPK) on Musyarakah Financing at Islamic Commercial Banks with Non-performing financing (NPF) as a moderating variable. A quantitative approach is used by utilizing documentary studies using secondary data from the annual financial statements of each Islamic Bank in Indonesia from 2018 to 2022. Sampling was done purposively by selecting 11 banks as samples. The data analysis method used is moderated regression analysis (MRA). The hypotheses in this study are: (1) FDR affects the distribution of Musyarakah financing in Islamic commercial banks, (2) DPK affects the distribution of Musyarakah financing in Islamic commercial banks, (3) NPF moderates the effect of FDR on the distribution of Musyarakah financing, and (4) NPF moderates DPK on the distribution of Musyarakah financing. The results showed that: (1) FDR has a negative and significant effect on Musyarakah Financing in Islamic commercial banks, (2) DPK has a positive and significant effect on profitability in Islamic commercial banks in Indonesia, (3) NPF does not moderate the effect of FDR on Musyarakah Financing, and (4) NPF moderates the effect of DPK on Musyarakah Financing in Islamic commercial banks in Indonesia.
LAPORAN KEUANGAN MASJID ABU BAKAR SARI DITINJAU DARI ISAK NO 35 TENTANG PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA Nadila Nadila; Addiarahman Addiarahman; Marissa Putriana Marissa Putriana
Journal of Islamic Accounting Competency Vol. 6 No. 1 (2026): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v6i1.5864

Abstract

This research is entitled  “The Financial Report of Masjid Abu Bakar Sari Reviewed from ISAK 35 Concerning the Presentation of Financial Statements for Non-Profit Oriented Entities.” The purpose of this research is to examine the process of preparing financial reports at Masjid Abu Bakar Sari and to identify the factors that have led to the non-implementation of ISAK 35. This study employs a qualitative approach, aiming to present information, facts, and data regarding the financial reporting practices applied by Masjid Abu Bakar Sari. The data collection methods used in this research include observation, interviews, and documentation. The findings reveal that the mosque has not implemented ISAK 35 due to the lack of knowledge among its administrators regarding the standard. The financial reports are currently prepared in a weekly journal format using Microsoft Excel, which is considered by the management to be sufficient in meeting both internal and public informational needs. There are three main factors hindering the implementation of ISAK 35: (1) limited human resources and understanding of accounting standards, (2) the absence of guidance or training from external parties, and (3) low public demand for formal financial statements, as religious donations are primarily seen as acts of worship.  
Pengaruh Rasio Likuiditas, Profitabilitas, dan Solvabilitas terhadap Return Saham pada Perusahaan Industri yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Tahun 2019-2023 Rofiatun Munawaroh Rofiatun Munawaroh; Addiarahman Addiarahman
Journal of Islamic Accounting Competency Vol. 6 No. 1 (2026): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v6i1.5866

Abstract

Stock return is one of the main indicators considered by investors in making investment decisions, as it reflects the level of profit obtained. Stock return can be influenced by a company’s financial performance, which is reflected in liquidity, profitability, and solvency ratios. This study aims to analyze the effect of liquidity, profitability, and solvency ratios on stock return of industrial sector companies listed in the Indonesian Sharia Stock Index (ISSI) during the 2019–2023 period. The research employs a quantitative approach using secondary data obtained from the companies’ annual financial statements. The sampling technique used is purposive sampling, resulting in 14 companies selected as research samples over the observation period. Data analysis was conducted using descriptive statistics, panel data regression, classical assumption tests, and hypothesis testing with the assistance of E-Views 12 software. The results show that partially, the liquidity ratio has a negative and significant effect on stock return, the profitability ratio has a positive and significant effect on stock return, while the solvency ratio has no significant effect on stock return. Simultaneously, liquidity, profitability, and solvency ratios have a significant effect on stock return, with a coefficient of determination of 24%, while the remaining 76% is influenced by other variables outside the research model. These findings indicate that financial ratios have a limited contribution in predicting stock return; therefore, future research is recommended to incorporate more diverse independent variables.
Co-Authors Devi Rahmawati Marissa Putriana Marissa Putriana Nadila Nadila Novi Mubyarto Rofiatun Munawaroh Rofiatun Munawaroh Titin Agustin Nengsih