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Banque Syar'i : Jurnal llmiah Perbankan Syariah
ISSN : 24609765     EISSN : 26545993     DOI : -
Core Subject : Economy,
Banque Syar’i : Jurnal Ilmiah Perbankan Syari'ah, diterbitkan enam bulan sekali oleh Jurusan Perbankan Syariah pada Fakultas Ekonomi dan Bisnis Islam, UIN Sultan Maulana Hasanuddin Banten, berdasarkan pada Keputusan Rektor Nomor In.10/F.II/HK.00.5/841/2015 Tanggal 21 April 2015. Pertama terbit secara cetak pada tahun 2015.
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Search results for , issue "Vol 5 No 2 (2019): Juli - Desember 2019" : 5 Documents clear
ANALISIS RASIO PROFITABILITAS DAN RASIO LIKUIDITAS DALAM MENGUKUR KINERJA KEUANGAN PT. GUDANG GARAM TBK PERIODE 2014-2018 Listiawati Listiawati; Erni Kurniasari
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 5 No 2 (2019): Juli - Desember 2019
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.925 KB) | DOI: 10.32678/bs.v5i2.2529

Abstract

Financial performance is one measure that can assess the success of a company in generating profits. Measurement of financial performance using profitability ratios with measures of profit margins, return on assets and return on equity, while liquidity ratios are measured using the current ratio and quick ratio. The purpose of this study was to determine the profitability ratios seen from Profit Margin, Return On Assets, and Return On Equity and liquidity ratios seen from the Current Ratio and Quick Ratio. This type of research conducted in this study is qualitative research. Sources of data taken are secondary data and documentation and data collection techniques by observation, documents, and triangulation. Data analysis procedure with the analysis of financial statements of PT. GUDANG GARAM TBK. The results of research measuring the financial performance of PT. GUDANG GARAM TBK. judging from the profitability ratio and liquidity ratio, the period 2014-2018 can be said to be a company that is not good because the average value of financial performance calculations for five years is below the standard measurement value. The conclusion of this study is that profitability ratios and liquidity ratios are below the standard measure so that companies reduce unnecessary expenses, and delay new investment. Meanwhile, to maintain liquidity the company needs to increase cash flow Referensi: Bambang, Riyanto. 2010. Manajemen Keuangan Teori, Konsep, dan Aplkasi. Bandung: Alfabeta. Conny, R.Semiawan. 2009. Metode Penelitian Kualitatif: Jenis, Karakteristik dan Keunggulannya. Jakarta: Grasindo. Fahmi, Irham. 2011. Analisa Laporan Keuangan. Bandung: Alfabeta. Gibson. 2003. Organisasi, Perilaku, Struktur dan Proses Edisi ke-5. Jakarta: Erlangga. Irawati, Susan. 2006. Analisa Informasi Keuangan. Yogyakarta: Liberty. Jumingan. 2006. Analisis Laporan Keuangan. Jakarta: PT.Bumi Aksara. Kasmir. 2013. Analisis Laporan Keuangan. Edisi I. Cetakan Keenam. Jakarta: PT. Rajawali Pers. Mathis, Robert L. 2006. Analisis Laporan Keuangan. Jakarta: Salemba Empat. Mulyadi. 2006. Sistem Akuntansi. Edisi 3, Jakarta: Salemba Empat 2007. Akuntansi Manajemen: Konsep, Manfaat dan Rekayasa. Edisi II. Jakarta: STIE YKPN. Munawir. 2012. Analisa Informasi Keuangan. Yogyakarta: Liberty. Rambe, Dkk. 2015. Analisis Laporan Keuangan. Jakarta: Salemba Empat. Sartono, R.Agus. 2010. Manajemen Keuangan Teori dan Aplikasi. Yogyakarta: BPEE. Sawir, Agnes. 2005. Analisis Kinerja Keuangan dan Perencanaan Keuangan Perusahaan. Jakarta: PT. Gramedia Pustaka Utama. Sucipto. 2003. Manajemen Keuangan Teori, Konsep, dan Aplikasi. Cetak VIII. Yogyakarta: Ekonisia. Sudana. 2011. Manajemen Keuangan Perusahaan Teori & Praktek. Jakarta: Erlangga. Sugiyono. 2016. Memahami Penelitian Kualitatif. Bandung: Alfabeta. Syafrida, Hani. 2015. Teknik Analisa Laporan Keuangan. Medan: UMSU Press. Syamsudin, Lukman. 2009. Manajemen Keuangan Perusahaan. Jakarta: Rajawali Pers. Sumber dari Jurnal Ilmiah: Suhendro, Dedi. 2018. Analisis Penilaian Kinerja Keuangan Perusahaan Menggunakan Rasio Keuangan pada PT. Unilever Indonesia Tbk yang terdaftar di Bursa Efek Indonesia (BEI). Jurnal Ilmiah Ilmu Manajemen. Desember 2018. Vol 3. Edisi 1: 482-506. Andres Maith, Hendry. 2013. Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan pada PT. Hanjaya Mandala Sampoerna tbk. Jurnal Akuntansi. September 2013. Vol 1. Edisi 3: 619-628. Nur Khasanah, Khurun. 2017. Analisis Rasio Profitabilitas dan Rasio Likuiditas untuk Menilai Kinerja Keuangan PT. Mayora Indah Tbk. tahun 2010-2015. Jurnal Ekonomi. Desember 2017. Vol 1. Edisi 1: 112-121. Dwi Ramadhan, Kurnia., Syarfan La Ode. 2016. Analisis Laporan Keuangan dalam Mengukur Kinerja Perusahaan pada PT. Ricky Kurniawan Kertapersada (Makin Group) Jambi. Jurnal Ilmu Sosial dan Ilmu Politik. Oktober 2016. Vol 2. Edisi 2: 190-207. Dewa, Yogaswara., Siti Sunrowiyati. 2016. Analisis Rasio Keuangan sebagai Alat Penilaian untuk Mengukur Kinerja Keuangan Perusahaan pada SPBU Gedog. Jurnal Ekonomi. Desember 2016. Vol 3. Edisi 2: 2407-2680. Sumber dari Internet : Bursa Efek Indonesia. Website: www.idx.co.id , ( diakses pada tanggal 25 Juni 2019 ) Syariah Saham. Website:https://www.syariahsaham.com/2018/03/download-ringkasan-kinerja-seluruh.html?m=1, ( diakses pada tanggal 25 Juni 2019).
PENGARUH PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSET (ROA) PADA BANK MUAMALAT INDONESIA TAHUN 2008-2017 Mustinah Mustinah
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 5 No 2 (2019): Juli - Desember 2019
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.964 KB) | DOI: 10.32678/bs.v5i2.2530

Abstract

Working capital is a major factor that is needed by every bank. Working capital is usually in the form of cash, receivables, securities, inventories and other current assets that will be used for daily operations. Without working capital, a bank cannot run its operations properly. The faster the working capital turnover, the better the use of working capital. This will have an impact on the acquisition of Return On Assets (ROA) at the bank. The methodology in this study uses quantitative research methods in the form of numbers and numerics with secondary data acquisition in the form of Time Series, which uses quarterly data in 2008-2017 Bank Muamalat Indonesia. The analysis technique used is simple linear regression analysis. The results of the analysis obtained from this study are the working capital turnover has a positive and significant effect on Return On Assets (ROA) at Bank Muamalat Indonesia in 2008-2017. This can be seen from the results of t-count greater than t table (2.104> 2.02439) and the significance level of 0.042 <0.05. As well as the value of the correlation coefficient of 0.327 which means the level of relationship between variables is low because it lies in the interval 0.20 - 0.399. The results of the coefficient of determination (R2) of 0.107 or 10.7%. This shows that working capital turnover has an effect of 10.7% on Return on Assets (ROA). While the remaining 89.3% is influenced by other factors or variables, such as cash turnover, inventory turnover, accounts receivable turnover, rupiah exchange rate, inflation, etc. which are not examined in this study
ANALISIS PEMBIAYAAN BERMASALAH (NON PERFORMING FINANCING) DAN KECUKUPAN MODAL (CAPITAL ADEQUACY RATIO) PADA BANK BRI SYARIAH TAHUN 2011 – 2016 DIDIN RASYIDIN WAHYU
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 5 No 2 (2019): Juli - Desember 2019
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.665 KB) | DOI: 10.32678/bs.v5i2.2531

Abstract

In simple terms it can be said that a healthy bank is a bank that can carry out its functions properly. In other words, a healthy bank is a bank that can maintain and maintain public trust. This research was conducted to analyze financial performance using Non-Performing Financing (NPF) and Capital Adequacy Ratio (CAR) ratios. and know the NPF and CAR calculations from the data that has been presented in the BRI BRI Syariah financial statements for 2011-2016, so we can see the increase and decrease. The method used in this research is qualitative method. This research was conducted at BRI Syariah Bank using secondary data taken from the BRI Syariah Syariah annual financial statements in 2011-2016. The variables used were Non-Performing Financing (NPF) and Capital Adequacy Ratio (CAR). The results of this study note that the capital ratio or CAR during 2011 to 2016 is greater than the bank soundness assessment criteria set by Bank Indonesia of 8%, the ratio achieved by Bank BRI Syariah is categorized in the HEALTH group. While BRI Syariah NPF experienced quite noticeable fluctuations, the percentage was nearly 5% of the NPF set by Bank Indonesia. However, in its development the NPF of Bank BRI Syariah still shows a controlled figure (under 5%), which means it can be assessed HEALTHY. The conclusion of the study is based on the above explanation, then in the assessment of the level of capital adequacy (CAR) and problematic financing (NPF) in BRI Syariah Bank in 2011-2016 it can be said that the bank managed to maintain the value of the NPF and CAR ratio
PENGARUH CURRENT RATIO DAN RETURN ON EQUITY (ROE) TERHADAP EARNING PER SHARE (EPS) Deni Sunaryo; Yuda Supriatna; Yoga Adiyanto
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 5 No 2 (2019): Juli - Desember 2019
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/bs.v5i2.2532

Abstract

This study aims to determine the Influence of Current Ratio and Return on Equity (ROE) on Earning Per Share (EPS) in food and beverages manufacturing companies listed in Indonesia Stock Exchange Period 2013-2017. This research was conducted by using assosiative method and using quantitative approach. The population in this study amounted to 18 companies food and beverages. The sample uses purposive sampling technique as data collection technique. The number of samples used in the study were 13 food and beverages companies listed in Indonesia Stock Exchange for the period 2013-2017. The method used in this research is descriptive statistics and data analysis using classical assumptions, hypothesis test data using multiple linear regression analysis. Data in this research is processed by using program of SPSS version 23. Based on the results of this study can be concluded that the partial test (t test) shows that the independent variable Current Ratio significant effect on the dependent variable Earning per Share, while the independent variable Return on Equity (ROE) has no significant effect on Earning per Share. Based on the simultaneous test (Test F) shows that the independent variable Current Ratio and Return on Equity (ROE) together have no significant effect) on Earning per Share (EPS) with significance value of 0.109 greater than 0.05.
NILAI TUKAR RUPIAH DAN SUKU BUNGA BANK INDONESIA TERHADAP INDEKS HARGA SAHAM GABUNGAN BURSA EFEK INDONESIA PERIODE 2012-2017 Ardi Hidayat; Encep Saefullah
Banque Syar'i : Jurnal llmiah Perbankan Syariah Vol 5 No 2 (2019): Juli - Desember 2019
Publisher : Departement of Islamic Banking, Faculty of Islamic Economics and Business, The State of Islamic University (UIN) Sultan Maulana Hasanuddin Banten,

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.171 KB) | DOI: 10.32678/bs.v5i2.2533

Abstract

The capital market can be used as a measure to see the back and forth of the dynamics of business in a country. The capital market aside from being a measure of the economy, the Composite Stock Price Index also reflects the economic conditions of a country. This study aims to find out how much influence the rupiah exchange rate and Bank Indonesia interest rates have on the Composite Stock Price Index. This research is a descriptive study with a quantitative approach method. The data used are secondary data, namely monthly data on the rupiah exchange rate, Bank Indonesia interest rates, and the Composite Stock Price Index as many as 67 data, namely the period 2012 to July 2017. The partial test results showed that the rupiah exchange rate had a significant positive effect on the Composite Stock Price Index. Joint Stock, this is indicated by the value of -test <-table = -3.3346 <-1.997 and a significance value of 0.001 <0.05. From the results of simultaneous testing the rupiah exchange rate and Bank Indonesia interest rates have a significant positive effect on the Composite Stock Price Index, this is indicated by the value of Fcount> Ftabel = 21.827> 3.14 and a significance value of 0.000 <0.05. The conclusion of this study partially, the rupiah exchange rate had a positive and significant effect on the Composite Stock Price Index, Bank Indonesia interest rates had a negative and significant effect on the Composite Stock Price Index. Simultaneously the rupiah exchange rate and Bank Indonesia interest rates have a positive and significant effect on the Composite Stock Price Index

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