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Dedi Junaedi
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As-Syirkah: Islamic Economic & Financial Journal
Published by Ikatan Dai Indonesia
ISSN : -     EISSN : 29621585     DOI : 10.56672
Core Subject : Religion, Economy, Science, Education,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
As-Syirkah: Islamic Economic & Financial Journal is a scientific journal published by Ikatan Dai Indonesia (IKADI) in collaboration with Masyarakat Ekonomi Syariah (MES) and Intellectual Association for Islamic Studies (IAFORIS). This journal contains scientific papers from academics, researchers and practitioners in economics, Islamic economics, financial, Islamic financial, business, industries, management, and others related. issues. E-ISSN 2962-1585. DOI: 10.56672. Published four times a year every February, May, August, November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 332 Documents
 30   31   32   33   34 
Analisis Kinerja Keuangan Perusahaan Umum Daerah (PERUMDA) Air minum di Provinsi Sumatera Utara fadila, Rifka; Sari, Anggun; Regina, Regina; husna, nur; Erwinsyah, Erwinsyah
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to analyze the influence of the Operational Ratio, Cash Ratio, Collection Effectiveness, and Solvency on the Return on Equity (ROE) of Regional Water Supply Companies (PERUMDA Air Minum) in North Sumatra Province. The research employed a quantitative approach using multiple linear regression analysis via SPSS software. Data were obtained from audited financial statements of PERUMDA Air Minum companies. The results show that all independent variables simultaneously have a significant effect on ROE, with an F-value of 7.830 and a significance level of < 0.001. Partially, the Operational Ratio has a significant negative effect, while Collection Effectiveness has a significant positive effect on ROE. The Cash Ratio was found to be insignificant. The coefficient of determination (R²) of 0.380 indicates that 38% of ROE variation is explained by the independent variables. After removing outliers through the boxplot test, the regression model satisfied classical assumption tests and showed normally distributed data. This research contributes empirical evidence emphasizing the importance of operational efficiency and collection performance in improving the financial outcomes of regional enterprises. The findings provide valuable insights for management in developing effective financial strategies while ensuring sustainable public service.
Optimalisasi Kinerja Keuangan Melalui Analisis Rasio pada Organisasi Nirlaba: Studi Kasus Yayasan Hati Gembira IndonesiaOptimalisasi Kinerja Keuangan Melalui Analisis Rasio pada Organisasi Nirlaba: Studi Kasus Yayasan Hati Gembira Indonesia Aprilia, Alya; Moh. Bintang Hidayah; Renal Pradisti; Rifka Fadila; Erwinsyah; Nina Yusnita Yamin; Rudi Usman
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

This study aims to determine the optimization of financial performance of non-profit organizations through ratio analysis, using a case study of Yayasan Hati Gembira Indonesia. The data collection technique used secondary data in the form of the foundation's financial reports for the period 2021 to 2023. The data analysis technique in this study used a quantitative descriptive method with calculations of the Working Capital Ratio, Current Ratio, and BOPPO Ratio (Operating Expenses to Operating Income). The results show that the Working Capital Ratio in 2021 was 48.35%, indicating strong liquidity, then decreased in 2022 to 23.1%, and declined again in 2023 to 21.45%, indicating that the foundation's ability to meet short-term obligations was decreasing. The Current Ratio followed a similar pattern, namely 48.35 in 2021, falling to 23.10 in 2022, and 21.45 in 2023. The BOPPO ratio shows the most efficient performance in 2021 at 90%, where income is greater than expenses, while in 2022 it jumped to 108.91%, indicating less efficiency (expenses exceed income), and in 2023 it was 102.43%, showing that the recovery of efficiency has not been fully realized.

Page 34 of 34 | Total Record : 332

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