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Contact Name
Afriyani
Contact Email
khazanah.journal2024@gmail.com
Phone
+62895322294784
Journal Mail Official
afriyani.ilyas01@gmail.com
Editorial Address
Jalan Kumala 2 No. 51, Kota Makassar, Sulawesi Selatan, Indonesia, 90221
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INDONESIA
Khazanah Journal: Economics, Muamalah dan Entrepreneurship
ISSN : -     EISSN : 30473047     DOI : https://doi.org/10.53654/kh
Jurnal Khazanah merupakan jurnal ilmu ekonomi yang melakukan peer-review akses terbuka yang bertujuan menerbitkan artikel yang berkaitan dengan masalah ekonomi, bisnis, kewirausahaan dan Ekonomi Islam. Jurnal ini juga memuat artikel yang diterbitkan secara berkala kepada akademisi internasional, peneliti, regulator, dan masyarakat umum. Jurnal Khazanah menyambut penulis dari berbagai latar belakang kelembagaan dan menerima artikel penelitian empiris yang ketat dengan atau pendekatan apa pun yang relevan dengan ekonomi Indonesia dan konteks atau konten bisnis, selama penelitian tersebut sesuai dengan salah satu dari tiga disiplin ilmu ekonomi umum dan ekonomi Islam. Jurnal Khazanah memiliki tujuan untuk menyebarluaskan penelitian dalam Ilmu Ekonomi, Ilmu Muamalah dan Kewirausahaan.
Articles 29 Documents
Pengaruh Non Performing Loan Dan Loan to Deposit Ratio Terhadap Rerurn On Assets Pada PT. Bank Rakyat Indonesia (Persero) Tbk. Risma; Afriyani; Andriani Yasin, Nurfatwa; Rahman, Agussalim
Khazanah Journal: Economics, Muamalah & Entrepreneurship Vol. 2 No. 2 (2025)
Publisher : LPPM STIE Tri Dharma Nusantara - Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/kh.v2i2.650

Abstract

 The purpose of this study is to determine the Effect of Non Performing Loan and Loan to Deposit Ratio on Return On Asset in PT. Bank Rakyat Indonesia (Persero), Tbk. The types of data used in this study are qualitative and quantitative. The data source used in this study is secondary data. The analysis methods used are descriptive analysis and multiple linear regression, determination coefficient (R2), correlation coefficient (r), t-test, and F test. The results of this study show the regression equation Y = 15,081 – 0.832X1 – 0.118X2, determination coefficient, (R2) = 31,2% and correlation coefficient (R) = 0,559. Non Performing Loan and Loan to Deposit Ratio have a significant effect on Return On Asset. Non Performing Loan have a negative and significant effect on Return On Assets. Meanwhile, the Loan to Deposit Ratio has a negative and significant effect on the Return On Asset at PT. Bank Rakyat Indonesia (Persero), Tbk. H1, H2 and H3 were rejected.
Pengaruh Current Ratio dan Debt To Equity Ratio Terhadap Return On Asset Pada PT Bumi Citra Permai, Tbk. Ramli; Afriyani; Andriani Yasin, Nurfatwa; Jumria
Khazanah Journal: Economics, Muamalah & Entrepreneurship Vol. 2 No. 2 (2025)
Publisher : LPPM STIE Tri Dharma Nusantara - Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/kh.v2i2.651

Abstract

The Effect of Current Ratio and Debt to Equity Ratio on Return On Asset PT. Bumi Citra Permai, Tbk. Guided by Nurfatwa Andriani Yasin and Afriyani. The purpose of this study is to determine the effect of current ratio and debt to equity ratio on return on asset in PT. Bumi Citra Permai, Tbk. The types of data used are qualitative and quantitative data. The data source used in this study is secondary data. The analysis methods used in this study are descriptive and statistical analysis (multiple linear regression, determination coefficient, correlation coefficient, f-test, and t-test). The multiple linear regression equation is Y= 44,367 – 0,015X1 – 0,396 X2, the determination coefficient is 90.8%, the correlation coefficient is 0.953. The result of this study are that the current ratio and debt to equity ratio have significant affect on return on asset, the current ratio has a negative and significant effect on return on asset, and the debt to equity ratio has a negative and significant effect on return on asset. Thus, the hypotheses in this study Hipotesis 1,Hipotesis 2, and Hipotesis 3 are accepted.
Pengaruh Capital Adequacy Ratio Dan Non Performing Loan Terhadap Rerurn On Assets Pada PT. Bank Bumi Arta Tbk. Abbas, Muliati; Sadariah; Hajar Andriana, Nurul; Afriyani
Khazanah Journal: Economics, Muamalah & Entrepreneurship Vol. 2 No. 2 (2025)
Publisher : LPPM STIE Tri Dharma Nusantara - Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/kh.v2i2.653

Abstract

The purpose of this study is to determine the Effect of Capital Adequacy Ratio and Non-Performing Loan on Return On Asset in PT. Bank Bumi Arta, Tbk. The types of data used in this study are qualitative and quantitative. The data source used in this study is secondary data. The analysis methods used are descriptive analysis and multiple linear regression, determination coefficient (R2), correlation coefficient (r), t-test, and F test. The results of this study show the regression equation Y = 0.975 + 0.006X1 - 0.236X2, determination coefficient, (R2) = 99.5% and correlation coefficient (R) = 0.997. Simultaneously, the Capital Adequacy Ratio and Non-Performing Loan have a significant effect on Return On Asset. Partially Capital Adequacy Ratio has a positive and significant effect on the Return On Asset, Non-Performing Loans has a negative and significant effect on Return On Aset at PT. Bank Bumi Arta Tbk . Thus Hypothesis 1, hypothesis 2, and hypothesis 3 are rejected.
Pengaruh Capital Adequacy Ratio Dan Non Performing Loan Terhadap Nilai Perusahaan Pada PT. Bank Jago, Tbk. mutmainna, nuramalia; Afriyani; Andriani Yasin, Nurfatwa
Khazanah Journal: Economics, Muamalah & Entrepreneurship Vol. 2 No. 3 (2025)
Publisher : LPPM STIE Tri Dharma Nusantara - Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/kh.v2i3.654

Abstract

The purpose of this study is to determine the Effect of Capital Adequacy Ratio and Non-Performing Loan on the value of the company in PT. Bank Jago, Tbk. The types of data used in this study are qualitative and quantitative. The data source used in this study is secondary data. The analysis methods used are descriptive analysis and multiple linear regression, determination coefficient (R2), correlation coefficient (r), t test, and F test. The results of this study show the regression equation Y = 10,280 + 0,064X1 – 2,589X2, determination coefficient, (R2) = 37,3% and correlation coefficient (R) = 0,611. Capital Adequacy Ratio and Non Performing Loan simultaneously it does not have a significant influence on the company's value. Partially, the Capital Adequacy Ratio has a positive and significant effect on the company's value in PT. Bank Jago, Tbk. Non-Performing Loanshave a significant effect on the company's value at PT. Bank Jago, Tbk. hypothesis 1 and hypothesis 2 are not accepted, Hypothesis 3 is accepted.
Strategi Word Of Mouth Dalam Meningkatkan Jumlah Member Baru: Studi Etnografi Pada Member Alif Gym Makassar Syam, Andi Hendra; Rais
Khazanah Journal: Economics, Muamalah & Entrepreneurship Vol. 2 No. 3 (2025)
Publisher : LPPM STIE Tri Dharma Nusantara - Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/kh.v2i3.657

Abstract

Word of Mouth (WOM) strategies have become a key driver in increasing the number of new members at Alif Gym Makassar. This study uses an ethnographic approach to analyze how WOM is formed, practiced, and interpreted by the gym's member community. Data were collected through participant observation, in-depth interviews with 10 active members, and social media content analysis. The results show that WOM at Alif Gym develops through four main mechanisms: (1) personal recommendations as an emotional bridge to reduce anxiety among prospective members, (2) visual practices such as social media posts as a form of social validation, (3) the role of informal opinion leaders in disseminating healthy lifestyle innovations, and (4) WOM as a symbol of solidarity and collective identity. These findings reinforce the theories of symbolic interactionism (Blumer, 1969) and diffusion of innovation (Rogers, 2003), by demonstrating that the power of WOM lies in the authenticity of experiences and the collective socio-cultural context of the Bugis-Makassar community. This study provides practical implications for the fitness industry to optimize community-based marketing strategies and interpersonal relationships
Pengaruh Perputaran Piutang dan Perputaran Persediaan Terhadap Return on Asset Pada PT. Catur Sentosa Adiprana, Tbk Wahyudi Putra, Rizky; Rahman, Agussalim; Umar
Khazanah Journal: Economics, Muamalah & Entrepreneurship Vol. 1 No. 3 (2024)
Publisher : LPPM STIE Tri Dharma Nusantara - Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/kh.v1i3.659

Abstract

The purpose of this study was to determine the effect of accounts receivable turnover and inventory turnover on return on assets simultaneously and partially. The research method used is multiple linear regression analysis method, correlation coefficient (R), coefficient of determination (R2), f test (simultaneous) and t test (partial). The results of the multiple linear regression equation research are Y = -9.440 + 0.728X1 + 6.099X2, correlation coefficient test of 0.8046, coefficient of determination of 64.73%, f count value < f tabel (2.75 < 9.55) and t count value < t table b1 (2.274 < 2.353), t count value < t table b2 (0.955 < 2.353). This shows that accounts receivable turnover and inventory turnover simultaneously have an insignificant effect on return on assets, while partially the variable accounts receivable turnover and inventory turnover have a positive but insignificant effect on the return on assets variable.
Pengaruh Kehadiran dan Aktivitas Kelas Terhadap Perolehan Nilai Akhir Semester STIE Tri Dharma Nusantara Andi Dorawati; Ronny Ahmad Asirie; Andi Abdul Razak Ishak
Khazanah Journal: Economics, Muamalah & Entrepreneurship Vol. 2 No. 3 (2025)
Publisher : LPPM STIE Tri Dharma Nusantara - Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/kh.v2i3.663

Abstract

The purpose of this study was to identify the influence of attendance and class activities on the final grades of students at STIE Tri Dharma Nusantara in Makassar. Sampling was conducted using the Slovin formula and simple random sampling method. The study used a one-way analysis model. This model is a development of multiple regression using the term endogenous variable (Y) with several exogenous variables (X). The results showed that attendance and class activities on the final grades of the semester had a significant influence, both partially at 0.700 or 70%, and simultaneously at 0.490 or 49% (on the R square or coefficient of determination) and a correlation of 0.411 or 41.1%, the effect is moderately positive.
Pengaruh Earning Per Share Dan Dividend Per Share Terhadap Harga Saham Pada PT. BFI Finance Indonesia Tbk. Sartika
Khazanah Journal: Economics, Muamalah & Entrepreneurship Vol. 2 No. 3 (2025)
Publisher : LPPM STIE Tri Dharma Nusantara - Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/kh.v2i3.665

Abstract

This study aims to determine the effect of Earning Per Share and Dividend Per Share on Stock Prices at PT. BFI Finance Indonesia, Tbk. The types of data used in this study are quantitative data and qualitative data. The analysis method used is descriptive analysis and multiple linear regression, coefficient of determination, correlation coefficient, and F test T test. Regression Calculation Results Y = 1,876 + 1,207X1 – 0,12X2 coefficient of determination R2 = 92,6% correlation coefficient r = 0,962, thus it can be concluded that Earning Per Share and Dividend Per Share have no significant effect on Stock Prices, Partially Earning Per Share has a positive and significant effect on stock prices, and Dividend Per Share has a negative and insignificant effect on Stock Prices at PT. BFI Finance Indonesia, Tbk, thus the H1 and H3 are rejected and H2 is accepted.
Pengaruh Capital Adequacy Ratio Dan Financing To Deposit Ratio Terhadap Return On Asset Pada PT. Bank Muamalat Indonesia, Tbk Elsy
Khazanah Journal: Economics, Muamalah & Entrepreneurship Vol. 2 No. 3 (2025)
Publisher : LPPM STIE Tri Dharma Nusantara - Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/kh.v2i3.666

Abstract

This research aims to determine the effect of Capital Adequacy Ratio and Financing to Deposit Ratio on Return on Assets at PT. Bank Muamalat Indonesia, Tbk. The types of data used in this research are qualitative data and quantitative data. The data source used in this research is secondary data. The analytical method used is multiple linear regression, coefficient of determination, correlation coefficient, and t test f test. The results of the multiple linear regression equation with the equation value Y = 0,434 + 0,008X1+ 0,005X2, coefficient of determination (R2) of 74,6% and correlation coefficient (r) of 0,864. Thus it can be concluded that simultaneously the Capital Adequacy Ratio and Financing to Deposit Ratio have a significant effect on Return on Assets at PT. Bank Muamalat Indonesia, Tbk. Partially, the Capital Adequacy Ratio has a positive and significant effect on Return on Assets at PT. Bank Muamalat Indonesia, Tbk and partially the Financing to Deposit Ratio have a positive and significant effect on Return on Assets at PT. Bank Muamalat Indonesia, Tbk.

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