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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 63 Documents
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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
Pengaruh Dept Equity Ratio Net Profit Margin, Return On Asset, Return On Equity Terhadap Nilai Perusahaan (Studi empiris Sektor Consumer Non-Cyclicals Terdaftar Di Bursa Efek Indonesia 2021) Mulia Elyska Nur Rohma; Rendra Erdkhadifa
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 1 (2023)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i1.7120

Abstract

Penelitian ini dilatarbelakangi oleh penurunan nilai perusahaan di sektor Consumer Non-Cyclicals salah satu penyebab menurunya nilai perusahaan adalah dampak yang diakibatkan adanya pandemi covid-19 di Indonesia sejak awal tahun 2020 hingga tahun 2021. Nilai perusahaan sangat berperan penting atas kemakmuran investor, selain itu dimata investor nilai perusahaan sebagai cerminan kinerja perusahaan sebagai pertimbangan awal dalam memilih perusahaan yang akan di berikan investasi. Oleh karena itu peneliti mengangkat permasalahan pengaruh Debt to Equity Ratio, Net Profit Margin, Return on Asset, dan Return on Equity terhadap nilai perusahaan.Penelitian ini menggunakan pendekatan kuantitatif dengan jenis explanatory research. Data yang digunakan dalam penelitian ini adalah data sekunder, sumber data diperoleh dari laporan tahunan perusahaan sektor Consumer Non-Cyclicals yang terdaftar di BEI 2021. Sampel penelitian ini berjumlah 42 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian secara simultan Debt to Equity Ratio, Net Profit Margin, Return on Asset, dan Return on Equity berpengaruh terhadap nilai perusahaan. Sedangkan secara parsial Debt to Equity Ratio, Net Profit Margin, Return on Asset, dan Return on Equity tidak berpengaruh terhadap nilai perusahaan.
Rukun Iman Sebagai Dasar Pengelolaan Keuangan Daerah Dinda Pramudita Jiwandono; Vety Munawaroh; Mohamad Djasuli
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 1 (2023)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i1.7627

Abstract

Regional financial management can be carried out economically, efficiently, effectively. By being associated with the pillars of faith to produce accountable and transparent financial management. Local governments must also be able to manage their regional finances to improve and develop people's welfare by carrying out good management. Regional finances are managed in accordance with applicable regulations, managed efficiently, effectively, accountably, transparently, economically and responsibly. The research method used by the author is a qualitative descriptive method, which describes the data collected and analyzed. The subject of this research is the regional finance section, with the object of pillars of faith as the basis for its management. The data source used is secondary data obtained from literature, previous research journals, such as books, magazines, and company document data needed. The results of this study explain that through management of the pillars of faith finance, everyone has responsibility for the actions that have been done in the world, will return to himself. If this principle is believed, it will have a major influence on regional financial management. Everyone will try to do good and be afraid of doing bad, and when he does bad he will immediately repent and realize all his mistakes
Pandangan Akuntansi Sektor Publik Dalam Q.S Al-Ahzab Ayat 23 Fadyah Azzarah Oktaviani; Elicia Nabilah; Mohamad Djasuli
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 1 (2023)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i1.7651

Abstract

This article aims to describe the views of public sector accounting in Q.S Al-Ahzab Verse 23. In this article, the author tries to describe how accountants behave professionally in carrying out their profession and dealing with situations according to Q.S Al-Ahzab verse 23. Next, the author explains the behavior accountants in the context of Islamic work ethics such as honesty, fairness, and truth. In the context of honesty ethics, accountants are required to be open and candid, fulfill agreements, and refuse all kinds of gifts of unknown origin. The behavior of accountants in the perspective of truth is shown by always using rules as a basis for acting and behaving. In the context of ethical justice, accountants do not discriminate against the treatment given to clients and distribute the rights of clients as a whole.
Analisis Perbandingan Profitabilitas Kinerja Keuangan PT. Bukit Asam Persero Tbk dengan PT. Dian Swastatika Sentosa Tbk Periode 2011-2021 Akmal Fikri; Gheifira Fildzah; Shabrina Lia Zulva; Darmawan; Achmad Jufri
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 1 (2023)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i1.7672

Abstract

The Energy Sector is one of the industrial sectors that has a significant influence on increasing company production in particular and a country's economic output in general. Economic improvement is always related to energy use, where the global economy that will continue to grow will result in an increase in demand for energy. This study discusses two energy sector companies, namely PT. Bukit Asam Persero Tbk with PT. Dian Swastatika Sentosa Tbk. By comparing the profitability of the performance of the two companies, because the assessment of financial performance is very important for companies, because knowing financial performance can be used as management in making financial decisions. The purpose of this study was to determine financial performance in terms of profitability ratios based on gross profit margin, net profit margin, basic earning power, return on investment, and return on equity. The statement submitted by the author is the financial performance of PT. Bukit Asam Persero Tbk and PT. Dian Swastatika Sentosa Tbk Period 2011-2022. This study uses secondary data with descriptive quantitative analysis method.
Pengaruh Return On Asset, Earning Per Share, dan Current Ratio terhadap Harga Saham pada Perusahaan Sektor Otomotif Ah. Shibghatullah Mujaddidi
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 1 (2023)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i1.8537

Abstract

This study aims to examine and analyze the effect of the current ratio, return on assets and earnings per share on stock prices both partially and simultaneously in Automotive and Component Sector Companies Listed on the Indonesia Stock Exchange for the period 2018-2021. The population used in this study were all 13 companies in the automotive and component sectors using a purposive sampling technique so that 12 companies were selected for 4 years. All samples amounted to 48 financial statements. Methods of data analysis using multiple linear regression with the help of SPSS 24. Based on this study it can be concluded that simultaneously the current ratio, return on assets, and earnings per share have a significant effect simultaneously on stock prices. Partially, the Current Ratio has a significant negative effect on stock prices, Return on Assets has no effect on stock prices, and Earning Per Share has a significant effect on stock prices in automotive and component companies listed on the Indonesia Stock Exchange for the period 2018-2021
Analisis Penerapan Standar Akuntansi Pemerintah (SAP) pada Laporan Keuangan Dinas Pertanian Kebupaten Bengkalis Siti Zuliyana; Arifah Mawaddah; Rini Hartati
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 1 (2023)
Publisher : IAIN Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i1.8539

Abstract

Dalam penyusunan laporan keuangan harus memenuhi standar salah satunya yakni Standar Akuntansi Pemerintah. Standar ini merupakan serangkaian prinsip, konsep, standar, dan prosedur akuntansi yang digunakan untuk menghasilkan laporan keuangan pemerintah. SAP dirancang untuk menciptakan standar yang konsisten dalam penyajian informasi keuangan pemerintah, sehingga memudahkan pembaca laporan untuk memahami posisi keuangan, kinerja, dan arus kas pemerintah. Tujuan dari penelitian ini adalah untuk mengetahui apakah penerapan Standar Akuntansi Pemerintah pada Laporan Keuangan Dinas Pertanian Kabupaten Bengkalis sudah sesuai atau tidak.. Penelitian ini menggunakan metode deskriptif kualitatif dengan Jenis Penelitian Lapangan (Field Research). Berdasarkan hasil penelitian Laporan Keuangan yang disusun oleh Dinas Pertanian tidak sepenuhnya salah atau tidak sesuai dengan pedoman SAP. Ada alasan dibalik perbedaan tersebut yaitu dikarenakan selaku SKPD, Dinas Pertanian merupakan bagian dari Pemerintah Daerah Kabupaten Bengkalis yang diberikan wewenang oleh kepala daerah untuk melaksanakan fungsi pemerintahan dan pelayanan publik, baik secara langsung maupun tidak langsung. Selaku pemegang kekuasaan pengelola keuangan daerah, Bupati Bengkalis hanya mendelegasikan sebagian kewenangannya kepada kepala SKPD selaku pengguna anggaran. Sebagai pengguna anggaran, Dinas Pertanian bertanggung jawab menyampaikan laporan keuangan yang terdiri dari 5 komponen laporan keuangan untuk disampaikan kepada BUD (Bendahara Umum Daerah). BUD akan merekap semua laporan keuangan dari setiap SKPD di Kabupaten Bengkalis dan menjadikannya laporan keuangan induk kabupaten bengkalis. Laporan induk tersebut terdiri dari 7 komponen laporan keuangan.

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