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Reza Mubarak
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Shafin: Sharia Finance and Accounting Journal
Published by Institut Agama Islam Negeri Madura
ISSN : 27975320     EISSN : 27973484     DOI : https://doi.org/10.19105/shafin
Core Subject : Economy,
Economics, Econometrics & Finance
The articles of Journal Shafin publishes mainly focuses on the major problems in the development of sharia finance and accounting areas, such as sharia accounting intitution, Small Micro Entities (SMEs) sharia accounting, capital market Islamic, auditing and corporate governance for Islamic intitution, Islamic behavior accounting, Islamic accounting profession ethics.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2022)" : 7 Documents clear
Pengaruh Quick Ratio, Inventory Turnover, Fixed Assets Turnover, dan Assets Turnover terhadap Profitabilitas Perusahaan Sektor Farmasi di BEI Tahun 2016-2018 Umar Hamdan; Lailatul Maufiroh
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 2 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i2.5984

Abstract

The current rapid development of the world economy is marked by advances in technology and the growth of innovation that continuously makes business competition more competitive. Business people are starting to realize that the ability to compete does not only lie in the ownership of the company's tangible assets, but also in innovation, information systems, organizational management and organizational resources owned by the company. This study uses a quantitative approach. The data used in this study is secondary data obtained from the annual financial statements, with a sample of 10 companies and the 2016-2018 period, so the data is 30. The analytical methods in this study are data normality test, autocorrelation test, heteroscedasticity test, test multicollinearity, multiple linear regression, hypothesis testing and coefficient of determination test. This study shows that the F Quick Ratio test, Inventory Turnover, Fixed Asset Turnover and Asset Turnover have a significant effect on the ROA of pharmaceutical sector companies listed on the IDX for the 2016-2018 period. While partially Quick Ratio, Inventory Turnover, and Asset Turnover have a significant effect on the ROA of pharmaceutical sector companies listed on the IDX for the 2016-2018 period.
Komparasi Kinerja Keuangan Bank Syariah Indonesia dan Bank Syariah Malaysia Pada Masa Pandemi Covid-19 Yoga Raunaqa; Dea Al Risna Deva; Kharis Fadlullah Hana
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 2 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i2.6339

Abstract

Abstract: Financial performance is an important factor for maintaining the health of banks, but the Covid-19 has greatly impacted the economic sector, one of which is banking. The purpose of this study was to find out how the financial performance of Bank Syariah Indonesia and Bank Maybank Berhard Malaysia in 2020-2021 during the covid 19 pandemic. The method used in this study was a quantitative method using descriptive analysis and financial ratio analysis tools, namely the independent paired T-test. The data collection technique is to collect secondary data in the form of an annual report (annual hassle) of financial performance during the COVID-19 pandemic published by the Indonesian Islamic bank or the Financial Services Authority (OJK) and the official website of the Islamic bank Maybank Islamic Berhad Kuala Lumpur. The results showed that there was no significant difference in the financial performance of Indonesian Islamic banks and Malaysian banks with maybanks from the financial ratios of CAR, ROA, ROE, FDR, NPF, and BOPO during the COVID-19 pandemic from 2020-2021. The results of this study provide recommendations that the management of Indonesian Islamic banks and Malaysian banks maybank hard to be able to maintain and further improve their already good financial performance. Keywords: Comparison, Financial Performance, Covid 19 Abstrak: Kinerja keuangan merupakan faktor yang penting untuk mejaga kesehatan bank, tetapi dengan adanya covid-19 ini sangat berdampak pada sektor ekonomi salah satunya perbankan . tujuan penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan Bank Syariah Indonesia dan Bank Maybank Berhard Malaysia tahun 2020-2021 pada masa pandemi covid 19. Metode yang digunakan dalam penelitian yaitu metode kuantitatif dengan menggunakan analisis deskriptif dan alat analisis rasio keuangan yaitu uji independent paired T-test. Teknik perolehan data yaitu mengumpulkan data-data sekunder yang berupa laporan tahunan (annual repot) kinerja keuangan selama pandemi covid-19 yang diterbitkan oleh bank syariah Indonesia atau Otoritas Jasa Keuangan (OJK) dan website resmi bank syariah Maybank Islamic Berhad Kuala lumpur. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan kinerja keuangan bank syariah Indonesia dan bank maybank berhard Malaysia dari rasio keuangan CAR, ROA, ROE,FDR, NPF, dan BOPO selama masa pandemi covid 19 dari tahun 2020-2021. Hasil penelitian ini memberikan rekomendasi bahwa manajemen bank syariah Indonesia dan bank maybank berhard Malaysia untuk dapat mempertahankan dan lebih meningkatkan kinerja keuangannya yang sudah baik. Kata Kunci: Perbandingan, Kinerja keuangan, Covid 19
Pengaruh Pembiayaan Mudharabah dan Akuntansi Pembiayaan Musyarakah Terhadap Profitabilitas Bank Syariah Indonesia Alfina Agustin; Uly Mabruroh Halida
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 2 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i2.6397

Abstract

The financing are to get or providing funds for business improvement. Profitability is the rate of knowing the companies ability to generate profits during a certain period. The purpose of this study is to determine whether there is an effect of Mudharabah Financing and Musyarakah Financing Accounting on Profitability, either simultaneously or partially. This study uses a quantitative approach with the type of secondary data. The sample used is the quarterly financial statements of all bank that are merged into Indonesian Islamic Banks registered with the OJK for the 2016-2020 period as many as 60 financial reports. The results of this study indicate that simultaneously Mudharabah Financing and Musyarakah Financing Accounting has significant effect on Profitability at Indonesian Islamic Bank, because the value of fcount > ftable is 15,632 > 3,16. Based on partial testing, Mudharabah Financing and Musyarakah Financing Accounting have significant effect on Profitabilities at Indonesian Islamic Bank due to the tcount value of each variable > ttable, namely tcount of 5,402 (Mudharabah), dan 4,794 (Musyarakah) with a value of ttable = 2,002.
Analisis Rasio Likuiditas Dalam Mengukur Kinerja Keuangan PT Adira Dinamika Multi Finance Tbk Tahun 2020 - 2021 Karunia Syiffani; Nurul Fatimah; Falecia Janeta
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 2 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i2.6602

Abstract

In this study, data were collected using 3 methods, namely by literature review, non-observational behavior in the form of an annual report published by Adira Dinamika Multi Finance Tbk for the period 2020 and 2021, and drawing conclusions. This study aims to determine and identify the liquidity ratios that have an influence on Adira Dinamika Multi Finance's ability to fulfill financial obligations to external parties. Based on the calculation results, it can be concluded that in 2021 the current ratio (Current Ratio), cash ratio (Cash Ratio), and cash exchange ratio (Turn Cash Ratio) have increased compared to 2020. The current ratio increased by 2.27%, the ratio cash increased by 0.12%, and cash exchange ratio increased by 1.15%.
Pengaruh Inflasi, Nilai Tukar, dan BI 7 Day Repo Rate terhadap Return Saham pada Industri Barang Konsumsi di Indeks Saham Syariah Indonesia (ISSI) Tahun 2017-2020 Sultoni, Mohammad Hamim; Nisa, Khoirun
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i2.6735

Abstract

This study aims to determine the effect of inflation, exchange rates, BI 7 Day Repo Rate on stock returns in the consumer goods industry in the Indonesian Sharia Stock Index (ISSI) in 2017-2020 partially or simultaneously, using purposive sampling, the sample used is 25 companies. , using a quantitative approach in the form of secondary data, with multiple linear regression analysis found that the results of research on inflation, exchange rates, and the BI 7 Day Repo Rate have a significant effect on stock returns simultaneously or partially.
Pengaruh Keputusan Investasi, Leverage, Profitabilitas, Dan Rasio Aktivitas Terhadap Price Book Value Pada Perusahaan Infrastruktur Yang Terdaftar Di BEI Tahun 2020 Irma Amilia; Rendra Erdkhadifa
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 2 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i2.6853

Abstract

This research was motivated by an Infrastructure Company which became the focus that several sectors experienced a decline in stock prices, financial performance and economic growth in Indonesia due to the Covid-19 pandemic outbreak. Therefore, to collect empirical data about the impact of investment decisions, leverage, profitability, and activity ratios on price book value in Infrastructure Companies listed on the IDX in 2020, the researchers raised issues and factors that are expected to have an impact on the book price or value. company (PBV). This study use a quantitatives approach and the type of associatiive research. Because the data is secondary, it is obtained from the annual financial reports of infrastructure companies that will be listed on the IDX in 2020 through the IDX's official website. The sample of this study includes 40 annual financial statement data, and multiple regression analysis is used to analyze the data. Leverage is one of the variables which according to the test results have an effect on Price Book Value, while investment decisions, profitability, and activity ratios have no effect on Price Book Value.
Kemampuan Profitabilitas sebagai Variabel Moderasi antara Corporate Philanthrophy dan Kepemilikan Institusional dengan Nilai Perusahaan Masruroh
Shafin: Sharia Finance and Accounting Journal Vol. 2 No. 2 (2022)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v2i2.6921

Abstract

This study aimed to analyze the effect of Corporate Philanthropy and Institutional Owners on the firm value to Profitability as a moderating variable. This study using a secondary data. The population of this research are the manufactured companies listed on Indonesia Stock Exchange during the years 2014-2018. The sampling method using is purposive sampling method. Based on the criteria using, the company qualified research sample is 22 companies. The analysis method using in this study is Moderating Regression Analysis, model feasibility test and t-test. Based on f-test, Corporate Philanthropy, Institutional Owners, and Corporate Philanthropy and Institutional Owners that is moderated Profitability significant effect to firm value. Based on t-test, Corporate Philanthropy doesn’t significant effect to firm value, Institutional Owners doesn’t significant effect to firm value, Corporate Philanthropy that is moderated Profitability doesn’t significant effect to firm value, while Institutional Owners has a negative and significant effect to firm value

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