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Handi Nuryaman
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Ekalaya : Jurnal Ekonomi Akuntansi
Published by CV. Kalimasada Group
ISSN : -     EISSN : 29870763     DOI : 10.59966
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EKALAYA merupakan jurnal peer-review. mengundang akademisi dan peneliti yang melakukan penelitian orisinal di bidang ekonomi dan akuntansi. EKONOMI Ekonomi Moneter, Keuangan, dan Perbankan Ekonomi internasional Ekonomi Publik Pertumbuhan ekonomi Perekonomian Daerah AKUNTANSI Akuntansi Keuangan dan Pasar Saham Akuntansi Manajemen dan Akuntansi Perilaku Audit sistem informasi akuntansi Perpajakan dan Akuntansi Sektor Publik Akuntansi Syariah Bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 110 Documents
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Dampak Rasio Profitabilitas dan Rasio Solvabilitas terhadap Harga Saham pada Perusahaan Retailing Astuti, Nita
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 2 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i2.947

Abstract

The aim of this research is to determine the effect of profitability ratios (return on assets and return on equity) and solvency ratios (debt to equity ratio) on stock prices. The objects of the research are retailing sector companies that are listed consistently on the Indonesia Stock Exchange for the period 2018 - 2022. This type of research is quantitative research, with a sampling technique using purposive sampling, and according to the sample criteria, 8 companies were selected that met the criteria with total data n= 40. Statistical testing uses multiple regression analysis using SPSS version 23 statistical software. The results of the study partially show that the debt to equity ratio (solvency ratio) variable has a negative and significant effect on stock prices, while the return on asset ratio and return on equity ratio (profitability ratio) variables has no effect on share prices. And simultaneously the variables return on asset ratio, return on equity ratio and debt to equity ratio influence stock prices.
Strategi Pengembangan Desa Wisata Berkelanjutan dengan Pendekatan 4A (Attraction, Accessibility, Amenities, Ancillary) dalam Perspektif Maqashid Syariah (Studi Wisata Setigi Gresik) Huril A'ini; Ayu, Intan
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 2 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i2.957

Abstract

This research aims to analyze how sustainable tourism village development strategies are using the 4A approach from a maqashid sharia perspective. This type of research is qualitative research with descriptive data analysis methods where data collection techniques are carried out by means of observation, interviews and documentation. The instruments in this research are research tools which include a data collection form containing a list of questions for tourism managers and visitors, recording equipment, cameras and other tools that support the research data collection process. The results of the research show that the main components of 4A (Attraction, Amenity, Accessibility and Anciliary), namely the facilities are quite complete and good, but some facilities are still not utilized properly, and some facilities are outdated, damaged and neglected, requiring maintenance. By utilizing collaboration between other stakeholders, it can be a helpful and easier solution to build and maintain tourist facilities so that they can be sustainable. Then, the process of developing the Setigi Gresik tourist village often collides with the understanding of maqashid sharia, such as ensuring that the development of the tourist village does not only pay attention to material aspects, but also spiritual, social and humanitarian aspects.
Tafsir QS. Al-Baqarah : 275-276: About Usury, Its Meaning and Implications for the Economy Bukhari, Bukhari; Basri, Halimah
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 2 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i2.977

Abstract

The topic of this research is usury, based on the interpretation of the riba verses in the Koran. As well as discussions about buying and selling, usury and bank interest which have implications for economic activities today. The concept of usury has a significant impact on the people's economy, including economic injustice, restrictions on productive investment, as well as its impact on sharia banking and foreign investment. Usury practices can also dampen entrepreneurship and change consumption patterns. A descriptive qualitative research approach, the data used is secondary data obtained from journal articles, books and other related information. The results of this research are that the Al-Qur'an states that buying and selling and usury are not the same, therefore usury is strictly prohibited and the prohibition of usury in Islam is based on moral and humanitarian considerations, with the aim of eliminating economic practices that give rise to oppression and tyranny (Al-Qur'an Surah Al-Baqarah 275, 275-276). However, scholars have different opinions regarding the punishment of bank interest, some believe that bank interest is absolutely haram because of the similarities between usury and bank interest. Some other scholars judge that bank interest is halal or permissible because bank interest aims to maintain the value of money, so that the borrower does not suffer. losses due to the decline in exchange rates in the next few years.
Analisis Rasio BOPO dan Roa pada Bank BCA Tbk dan Bank BLU By BCA Digital Yusnita, Jessy; Putri, Syamsi Melati; Bwm, Ananda Destri Viona
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 2 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i2.1030

Abstract

This research aims to analyze and compare the ratios of BOPO (Operating Costs to Operating Income) and ROA (Return on Assets) at Bank Central Asia Tbk (BCA) and BLU by BCA Digital. These two ratios are used to measure operational efficiency and bank profitability. The data used in this research comes from the annual financial reports of Bank BCA Tbk and BLU by BCA Digital for the last few years. The analytical method used is quantitative descriptive analysis. The research results show that Bank BCA Tbk has a lower BOPO ratio than BLU by BCA Digital, which reflects higher operational efficiency. This is due to greater economies of scale and effective cost management. Overall, this research concludes that although Bank BCA Tbk shows superior financial performance in terms of operational efficiency and profitability, BLU by BCA Digital has the potential to improve its financial performance with the right strategy in utilizing digital technology. It is hoped that the findings of this research will provide insight for the management of both banks in developing more effective operational and financial strategies.
Evaluasi Implementasi Akad dalam Asuransi Syari'ah di Indoensia: Studi Kasus Wakalah, Al-Wadiah dan Musyarakah Syamsuddin, Syamsuddin; Abbas, Ngatmin
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 2 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i2.1034

Abstract

This research aims to evaluate the implementation of contracts (akad) in Islamic insurance in Indonesia, identify challenges faced, and propose strategies to enhance effectiveness. The study focuses on Wakalah, Al-Wadiah, and Musyarakah contracts. Employing a qualitative method with a library research approach, this study analyzes various literature sources, regulatory documents, and industry reports. The results indicate that the Wakalah contract is predominantly used, while Al-Wadiah and Musyarakah have more limited implementation. Key challenges identified include lack of standardization, complexity in underwriting surplus calculations, and limited understanding among practitioners and the public. Proposed strategies to improve the effectiveness of contract implementation include enhancing education, developing adaptive regulations, standardizing practices, investing in technology, and product innovation. The research also highlights the importance of strengthening sharia governance and developing digital platforms to increase transparency and efficiency. In conclusion, while the implementation of contracts in Islamic insurance in Indonesia has shown progress, there remains significant room for improvement and innovation to ensure compliance with sharia principles and meet societal needs
Analisis Pengungkapan Sosial dalam Laporan Keberlanjutan di PT Bukit Asam Tbk (PTBA) Periode 2022-2023 Yuliana, Dila Putri; Giawa, Hidayatul Fadillah; Resti, Tengku
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 2 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i2.1050

Abstract

This research aims to analyze the level of social disclosure in sustainability reports based on economic, environmental and social categories at PT. Bukit Asam Tbk in the 2022-2023 period. This research uses quantitative research methods using secondary data from sustainability reports and analyzed using descriptive methods. The research results show that economic performance is disclosed with the highest percentage, the second highest level is environmental performance and social performance is the performance category with the lowest percentage of disclosure. PT. Bukit Asam Tbk carries out quality communications based on the GRI-G4 sustainable reporting guidelines with a value of 70.33% percent and can be classified as partially implemented (Partially Applied).
Pengaruh Profitabilitas, Komite Audit, dan Kepemilikan Asing terhadap Kebijakan Dividen (Studi pada Perusahaan Properti Real Estate dan Kontruksi Bangunan yang Terdaftar di Bursa Efek) Siahaan, Sri Devi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 2 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i2.1069

Abstract

This research aims to analyze the influence of profitability, audit committee and foreign ownership on dividend policy in property, real estate and building construction companies listed on the Indonesia Stock Exchange. By using secondary data from the company's annual financial reports for the 2018-2022 period and multiple regression analysis methods, the research results show that profitability and foreign ownership have a positive and significant influence on dividend policy, while the audit committee has no significant influence. Profitability as measured by Return on Assets (ROA) and foreign ownership are proven to increase the dividend payout ratio, while the presence of an audit committee does not show a significant impact. These results provide implications for company management and investors in understanding the factors that influence dividend policy, especially in the context of companies in Indonesia.
Optimalisasi Sistem Penagihan Air untuk Pelanggan Menunggak di PDAM Tirta Daroy Kota Banda Aceh Rahmaniar, Rahmaniar
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i4.1104

Abstract

Many people already use PDAM Tirta Daroy water and many customers are often in arrears in payments due to the postpaid nature of the water payments. Some customers from PDAM Tirta Daroy had to have their water flow cut off because there were many unpaid arrears. Disconnection of meters or water flow is not carried out suddenly but through notification of arrears to customers. The purpose of this research is to determine the collection system for water account receivables that are in arrears at PDAM Tirta Daroy, Banda Aceh City. This research was carried out at the PDAM Tirta Daroy office, Teuku Nyak Arief Branch, Banda Aceh City. This research used qualitative methods and field research. The research results show that the procedures for collecting water account receivables at PDAM Tirta Daroy Teuku Nyak Arief Branch have been carried out in accordance with established work procedures, through the following stages (a) issuing a warning letter. (b) implementation of billing (c) issuance and implementation of termination letters and (d) cutting off water flow. Customers who are in arrears in paying their water bills for 3 (three) months and have received a warning letter, but have not yet made the payment, will experience their water flow being cut off by PDAM Tirta Daroy Banda Aceh technical officers
Analisis Laporan Keuangan dengan Metode Trend Analysis untuk Mengevaluasi Kinerja Keuangan pada PT. Aneka Tambang Tbk Periode Tahun 2021-2023 Armel, R. Septian; Yudisthira, Randi; Raza, Sania; Putra, Barnard Defano; Zahira, Tengku Jihan; Aulia, Rizka; Gunawan, Rika; Rahmadini, Wan Karin; Sari, Ocha Widya Sari
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 2 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i2.1105

Abstract

This research aims to analyze the financial statements of PT. Aneka Tambang Tbk (antam), which is a company operating in the mining sector. PT. Aneka Tambang Tbk focuses on exploration, processing, mining and marketing of natural mineral commodities such as gold, bauxite and nickel. This research uses secondary data obtained from company annual reports and also financial reports published on the Indonesia Stock Exchange. This research was conducted using trend analysis during the 2021-2023 period. Trend Analysis is used to evaluate significant changes in key aspects such as revenue, costs and profitability in a company's financial statements during that period. It is hoped that the results of this research will provide in-depth insight into the factors that have influenced the company's financial performance in recent years.
Analisis Ekonomi Islam dalam Perspektif Fiqh Melalui Kajian Qawaidul Fiqhiyyah Mustofa Mustofa, Mustofa; Fuji Hakiki, Muhamad; Suganda, Ahmad; Rahman, Encep Taufik
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.1108

Abstract

Islamic economics, as a component of Islamic knowledge, has emerged as a new discipline in the social sciences, gaining recognition in various higher education institutions in the contemporary Muslim world. Various sources of Islamic knowledge have played an important role in shaping its growth and progress. However, the principles of Islamic law, especially qawa'id al-fiqhiyyah, have not been widely explored regarding their application in the current fiqh paradigm. Through a content analysis approach, this paper examines the relevance of qawā'id al-fiqhiyyah, specifically focusing on the five normative principles and their variations, in understanding Islamic economics from a fiqh perspective. The aim is to evaluate its significance in Islamic economic activities and its adaptability in different temporal and spatial contexts. This research reveals that qawa'id al-fiqhiyyah significantly enriches the understanding of Islamic economics in the realm of higher education. These principles help in interpreting economic theories through the lens of Islamic ethics. Therefore, it can be concluded that the concerted efforts of Muslim social scientists, especially economists, to study this branch of fiqh diligently and with dedication will facilitate a deeper understanding of economic theories from the perspective of fiqh.

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