scholarly journals Pengaruh Inflasi, BI 7-Day Reserve Repo Rate, Dana Pihak Ketiga, Dan Fee Based Income Terhadap Profitabilitas BNI Syariah Tahun 2015-2020

2021 ◽  
Vol 3 (1) ◽  
pp. 35
Author(s):  
Badi' Rizqi Aminulloh ◽  
Dedi Suselo
Keyword(s):  
Sampling Method ◽  
Financial Statements ◽  
Linear Analysis ◽  
Quantitative Approach ◽  
Third Party ◽  
Purposive Sampling ◽  
Determination Coefficient ◽  
Normality Test ◽  
Repo Rate ◽  
Descriptive Method

This study was find out and conducted the effect of variables macro economics and source of income funds on profitability of BNI Syariah, with inflation, BI 7-day reserve repo rate, third party funds and fee based income as a research variable. The population in this study is a monthly financial statements of BNI Syariah in 2015-2020. The sample was determined by a purposive sampling method – 68 samples. The method used in this research is descriptive method with quantitative approach. The data used in this research is in the form of monthly financial statements that have been published by BNI Syariah (Persero) Tbk as well as data published by Bank Indonesia. The data test techniques in this study used normality test, multicolinearity test, heterocysticity test, autocorrelation test, multiple linear analysis and determination coefficient. The results of this study stated that partially inflation  and BI 7-day reserve repo rate have no significant effect on profitability of BNI Syariah (Persero) Tbk. While the variables of third party funds and fee based income partially have a positive significant effect on profitability of BNI Syariah (Persero) Tbk for the period 2015 until 2020

scholarly journals Analysis of Non Performing Financing (NPF), Financing to Deposit RATIO (FDR), Third Party Funds And Debt to Equity Ratio (DER) Murabahah of Funding in Indonesia

2018 ◽  
Vol 1 (1) ◽  
pp. 119-127
Author(s):  
Iskandar Muda ◽  
Nur Afifah
Keyword(s):  
Sampling Method ◽  
Financial Statements ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Equity Ratio ◽  
Positive Effect

This study was conducted to determine the effect of NPF, FDR, deposits, and DER to Islamic banking financing in Indonesia. This study used the annual financial statements population of the entire Islamic Banks (BUS) in Indonesia in 2010-2014. The samples in this study used purposive sampling, that the sampling method using specific criteria. The amount of data used by 30 the annual financial statements of six Islamic banks which fulfilled the criteria as a sample. The results showed that the NPF, FDR, deposits, and DER simultaneously affected the murabaha financing. The magnitude of the effect of the four independent variables against murabaha financing amounted to 95.9% and the remaining 4.1% was influenced by other variables outside of this study. For partial results, variable DPK and DER positive effect were occurred on murabaha financing. As for the variable FDR and NPF, there was no significant effect on the murabaha financing.

scholarly journals Analisis pendapatan pedagang pasar tradisional di Kota Kuala Tungkal Kabupaten Tanjung Jabung Barat (studi kasus pasar ikan parit 2)

2020 ◽  
Vol 9 (2) ◽  
pp. 75-84
Author(s):  
Muhamad Yoza Hermanzah ◽  
Rahma Nurjanah ◽  
Erni Achmad
Keyword(s):  
Sampling Method ◽  
Working Hours ◽  
Linear Analysis ◽  
Analytical Tool ◽  
Primary Data ◽  
F Test ◽  
Purposive Sampling ◽  
Determination Coefficient ◽  
Traditional Market

This study aims to analyze the income of Traditional Market Traders in the Trench 2 Market, Tungkal Ilir District, Tanjung Jabung Barat District. The data used in this study are primary data, the sampling method used in this study is Purposive Sampling with 20 respondents of fish traders, the analytical tool used is Multiple Linear Analysis. Based on the results of the study obtained a probability value of 0,000 for the F Test and partially tested the variable Age, Working Hours, Capital and Labor. This shows the variables of Age, Working Hours, Capital and Labor simultaneously and partially all the variables have a significant effect on the Traders Traditional Market Revenue of Trench 2, Tungkal Ilir District, Tanjung Jabung Barat Regency. Determination Coefficient (R2) value of 0.808 indicates that the influence of Age, Working Hours, Capital and Labor on the income of Traders of Traditional Market Trench 2, Tungkal Ilir District, Tanjung Jabung Barat Regency is 80.8%.

scholarly journals Pengaruh Profitabilitas, Likuiditas, Leverage dan Intensitas Aset Tetap Terhadap Agresivitas Pajak

2021 ◽  
Vol 4 (2) ◽  
pp. 109-125
Author(s):  
Lilis Karlina
Keyword(s):  
Research Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Analysis ◽  
Panel Regression ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Analysis Technique ◽  
Fixed Assets

This study aims to empirically prove the effect of profitability, liquidity, leverage and intensity of fixed assets on tax aggressiveness (Empirical study on mining companies listed on the Indonesia Stock Exchange for the period 2012-2016). In this study there were a population of 46 mining companies listed on the Indonesia Stock Exchange for the period 2012-2016. The research method used in this study was quantitative. Through purposive sampling method, researchers obtained a sample of 12 companies listed on the Indonesia Stock Exchange for the period 2012-2016. The model in this study is panel regression using the Eviews 8 application. The data analysis technique in this study uses multiple linear analysis. The results of this study indicate that the profitability, liquidity and intensity of fixed assets have no significant effect on tax aggressiveness, while the leverage factor has a significant effect on tax aggressiveness. Profitability, liquidity, leverage and intensity of fixed assets together have a significant effect on tax aggressiveness. Abstrak Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh profitabilitas, likuiditas, leverage dan intensitas aset tetap terhadap agresivitas pajak (Studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016). Populasi yang digunakan dalam penelitian ini sebanyak 46 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Metode penelitian yang digunakan yaitu kuantitatif, yakni melalui metode purposive sampling dengan sampel 12 perusahaan terdaftar di Bursa Efek Indonesia periode 2012-2016. Model dalam penelitian ini yaitu regresi panel dengan menggunakan aplikasi Eviews 8. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis linear berganda. Hasilnya menunjukkan bahwa faktor profitabilitas, likuiditas dan intensitas asset tetap berpengaruh tidak signifikan terhadap agresivitas pajak. Sedangkan faktor leverage mempengaruhi secara signifikan terhadap agresivitas pajak. Dengan demikian, profitabilitas, likuiditas, leverage dan intensitas asset tetap secara bersama-sama berpengaruh signifikan terhadap agresivitas pajak. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Intensitas, Agresivitas Pajak

scholarly journals Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ?

2020 ◽  
Vol 4 (1) ◽  
pp. 1-9
Author(s):  
Dwi Indah Lestari ◽  
Merta Noer Vadila
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Company Size ◽  
Return On Assets ◽  
Sustainability Reports ◽  
Sustainability Report ◽  
Descriptive Method

One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements. Keywords : Sustainability Report, Companies’ size, Financial Performance

scholarly journals Memulihkan Penerimaan Pajak Pasca Pandemi Covid-19

2020 ◽  
Vol 4 (1) ◽  
pp. 21-28
Author(s):  
Charoline Cheisviyanny
Keyword(s):  
Sampling Method ◽  
Quantitative Approach ◽  
Annual Reports ◽  
Tax Revenue ◽  
Purposive Sampling ◽  
Tax Audit ◽  
Withholding Tax

This research aims to offer some solutions to recover tax revenue pasca Covid-19 pandemy. This research is an explorative research with a quantitative approach. The data used was the annual reports of companies listed in BEI. This research used purposive sampling method to select samples and got 219 samples for 2017 and 217 samples for 2018. The proposed suggestions in recovering tax revenue are: (1) optimalization of withholding tax mechanism, (2) final tax imposition for non SMEs, and (3) reduction of tax audit and tax dispute. These suggestions need further dan depth review before implemented.

scholarly journals Jenis Fitoplankton di Perairan Sekitar PLTU Tambak Lorok Semarang

2021 ◽  
Vol 10 (1) ◽  
pp. 123-130
Author(s):  
Clarence Daffa Ananta ◽  
Ria Azizah Tri Nuraini ◽  
Ibnu Pratikto
Keyword(s):  
Power Plant ◽  
Sea Level ◽  
Sampling Method ◽  
Waste Heat ◽  
Steam Power ◽  
Purposive Sampling ◽  
Steam Power Plant ◽  
The Third ◽  
Ocean Environment ◽  
Descriptive Method

Salah satu pemanfaatan lingkungan pesisir dan laut adalah pembangunan Pembangkit Listrik Tenaga Uap (PLTU), karena sistem penyediaan air yang dibutuhkan untuk operasional PLTU berasal dari air laut. Kenaikan suhu permukaan laut akibat adanya aktivitas PLTU akan mempengaruhi organisme pada perairan tersebut, salah satunya adalah fitoplankton. Fitoplankton merupakan organisme autotroph yang mengandung pigmen klorofil sehingga dapat melakukan proses fotosintesis dengan memanfaatkan cahaya matahari. Tujuan penelitian ini adalah untuk mengkaji komposisi dan kelimpahan fitoplankton di perairan sekitar PLTU Tambak Lorok Semarang. Metode yang digunakan dalam penelitian ini adalah metode deskriptif eksploratif, sedangkan dalam pengambilan sampel penelitian, digunakan metode purposive sampling. Hasil kelimpahan fitoplankton secara keseluruhan di Perairan Tambak Lorok, yang tertinggi terdapat pada stasiun 3 dengan jumlah sebesar 4035,7 Ind/L sedangkan pada stasiun 2 dengan jumlah sebesar 2812,7 Ind/L dan kelimpahan terendah terdapat pada stasiun 1 dengan jumlah sebesar 1494,7 Ind/L. Terjadi kenaikan suhu sebesar 5OC dengan nilai suhu mencapai 36,2OC pada stasiun 1 yang memiliki jarak 300 m dari titik outfall, suhu kemudian mengalami penurunan sebesar 3 OC dengan nilai suhu sebesar 33,7OC pada stasiun 2, dan terjadi penurunan pada stasiun 3 hingga nilai suhu sebesar 32,8OC dimana suhu sudah mendekati nilai normal suhu perairan sebesar 31 OC. Dapat disimpulkan bahwa nilai kelimpahan fitoplankton mengalami penurunan seiring dengan meningkatnya kenaikan suhu permukaan laut pada Perairan Tambak Lorok Semarang.One of the utilization of coastal and ocean environment is the development of electric steam power plant since the water required for the operational comes from seawater. The disposal location of the used seawater is in the form of waste heat, streamed into the ocean; therefore it caused the rise of sea-level temperature. The rising sea level temperature will affect the organism on those waters; one of them is phytoplankton. Phytoplankton is an autotroph organism that contains chlorophyll pigment so it can do photosynthesis process using the sunlight. This research aims to study the abundance of phytoplankton in waters around electric steam power plant Tambak Lorok Semarang. The method used in this research is the explorative, descriptive method, while the sampling method is purposive sampling. The highest phytoplankton abudance in Tambak Lorok Waters is located on the third station with 4035,7 Ind/L, while on the second station is 2812,7 Ind/L and the lowest abundance is on the first station with only 1494,7 Ind/L. The increase of sea-level temperature is up to 5OC with the temperature value reached 36,2OC on the first station that located 300 m from the power plant outfall. The temperature then drops 3OC with the value of 33,7OC on the second station. The temperature then drops on the third station with the value of 32,8OC where it’s closed to average sea level temperature, which is 31OC. It can be concluded that the abundance of phytoplankton decreased along with the increase of sea level temperature in Tambak Lorok Waters.

Kebijakan Portofolio Optimal Saham Syariah pada Indeks Saham Syariah Indonesia (ISSI) Menggunakan Model Indeks Tunggal pada Masa Pandemi Covid 19 (Periode Januari sampai dengan Juni 2020)

2020 ◽  
Vol 9 (2) ◽  
pp. 233-246
Author(s):  
Baiq Wardah
Keyword(s):  
Data Analysis ◽  
Stock Price ◽  
Sampling Method ◽  
Sampling Technique ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Index Model ◽  
Advantages And Disadvantages ◽  
Single Index Model ◽  
Repo Rate

This research uses a quantitative approach using descriptive methods. The population of this research is all stocks that are included in the largest market capitalization for the period January - March 2020 with a total of 50 shares. The sampling technique used in this study was purposive sampling method, so that 28 stocks were obtained as the research sample. The variables of this research are stock price, JCI, Bi 7-Day Repo Rate, Return, Risk, Selected Shares and Proportion of Funds. The data analysis method used in this study is the Single Index Model. Based on the research results, it is concluded that there are 3 stocks that meet the criteria for optimal portfolio formation and the proportion of funds for each of these stock, namely PT. Fajar Surya Wisesa Tbk. (FASW) 53.40%, 45.48% stock of PT. Bayan Resources Tbk. (BYAN) by 45.48% and stock of PT. Pollux Properti Indonesia Tbk. (POLL) by 1.12%. The implication of this research is to provide an overview or information for investors about the advantages and disadvantages of Islamic stocks during the Covid-19 pandemic.   Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan metode deskriptif. Populasi penelitian ini adalah seluruh saham yang masuk dalam kapitalisasi pasar terbesar periode Januari – Maret tahun 2020 dengan jumlah 50 saham. Teknik pengambilan sampel pada penelitian ini menggunakan metode purposive sampling, sehhingga diperoleh 28 saham sebagai sampel penelitian. Variabel penelitian ini adalah harga saham, IHSG, Bi 7-Day Repo Rate, Return, Risiko, Saham Terpilih dan Proporsi Dana. Metode analisis data yang digunakan pada penelitian ini adalah Model Indeks Tunggal. Berdasarkan hasil penelitian diperoleh kesimpulan, bahwa terdapat 3 saham yang memenuhi kriteria pembentukan portofolio optimal dan besar proporsi dana masing-masing saham tersebut, yakni saham PT. Fajar Surya Wisesa Tbk. (FASW) sebesar 53,40%, 45,48% saham PT. Bayan Resources Tbk. (BYAN) sebesar 45,48% dan saham PT. Pollux Properti Indonesia Tbk. (POLL) sebesar 1,12%. Implikasi dari penelitian ini adalah memberikan gambaran atau informasi bagi para investor tentang potensi keuntungan dan kerugian saham syariah pada saat masa pandemi Covid-19.

scholarly journals Pengaruh Stabilitas Keuangan, Kondisi Industri dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan

2018 ◽  
Vol 2 (1) ◽  
pp. 82
Author(s):  
Didin Ijudien
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Stock Exchange ◽  
Financial Statements ◽  
Industrial Sector ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Purposive Sampling ◽  
Normality Test ◽  
Research Show

AbstractThe Financial Statement Fraud is an intentional mistakes aimed to deceive the users of the financial statements is ultimately detrimental to the users of the financial statements themselves. This research aims to analyze the influence of Financial Stability, Nature Of Industry and External Presure partially against the The Financial Statement Fraud on the company's industrial sector manufacturing consumer goods listed on the Indonesia stock exchange for the period 2013 up to 2016. The selection of the sample in this research was done using a purposive sampling method and retrieved 104 corporate data as sample. The data used are of financial reporting data auditan from the company published through the site www.idx.co.id and the official website of each company. Data analysis method used in this research is by using multiple linear regression. Before using regression analysis, then performed a classic assumption test first, which includes a test of normality, test multikolonieritas, autocorrelation test, and test heteroskedastisitas. Testing in this study performed using SPSS software version 23 for windows. The results of this research show that partially Financial Stability, Nature Of Industry and External Presure have no effect against the Financial Statement Fraud. Keyword: Financial Stability, Nature Of Industry, External Presure and the Financial Statement Fraud.AbstrakKecurangan laporan keuangan merupakan suatu kesalahan yang disengaja bertujuan untuk menipu para pengguna laporan keuangan yang pada akhirnya merugikan penguna laporan keuangan itu sendiri. Penelitian ini bertujuan untuk menganalisis pengaruh stabilitas keuangan, kondisi industri, dan tekanan eksternal secara parsial terhadap kecurangan laporan keuangan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia untuk periode 2013 sampai dengan 2016. Pemilihan sampel pada penelitian ini dilakukan dengan menggunakan metode purposive sampling dan diperoleh 104 data perusahaan sebagai sampel. Data yang digunakan adalah data laporan keuangan auditan dari perusahaan yang dipublikasikan melalui situs www.idx.co.id dan website resmi masing-masing perusahaan. Metode analisis data yang digunakan pada penelitian ini adalah dengan menggunakan regresi linear berganda. Sebelum menggunakan analisis regresi, maka dilakukan uji asumsi klasik terlebih dahulu, yang meliputi uji normalitas, uji multikolonieritas, uji autokorelasi, dan uji heteroskedastisitas. Pengujian dalam penelitian ini dilakukan dengan menggunakan software SPSS versi 23 for windows. Hasil penelitian ini menunjukkan bahwa secara parsial stabilitas keuangan, kondisi industri, dan tekanan eksternal tidak berpengaruh terhadap kecurangan laporan keuangan. Kata Kunci: Stabilitas keuangan, kondisi industri, tekanan eksternal, dan kecurangan laporan keuangan

scholarly journals The Effect of Work Experience, Motivation, and Culture on Auditor Performance Mediated by Self Efficacy

2021 ◽  
Vol 58 (1) ◽  
pp. 474-489
Author(s):  
Asri Usman, Andi Kusumawati, Arifuddin Mannan
Keyword(s):  
Multiple Regression ◽  
Work Experience ◽  
Self Efficacy ◽  
Sampling Method ◽  
Survey Instrument ◽  
Quantitative Approach ◽  
Purposive Sampling ◽  
Regression Methods ◽  
Culture Influence

This study aims to examine the effect of work experience, motivation, and culture on auditor performance by mediating self efficacy. This study uses a quantitative approach. This research was conducted at the Inspectorate of Maros Regency and the Inspectorate of Makassar City. Data obtained using the survey instrument method used in the form of a questionnaire. The research sample of 60 respondents who in the sample using a purposive sampling method. Data were analyzed using multiple regression methods. The results showed that (1) work experience influenced auditor performance; (2) motivation affects the auditor's performance; (3) culture influences auditor performance; and (4) work experience, motivation, and culture influence the auditor's performance which is mediated by self efficacy.

scholarly journals Pengaruh Penerapan Standar Akuntansi Pemerintahan (Sap) Berbasis Akrual Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Gunung Kidul

2018 ◽  
Vol 26 (2) ◽  
pp. 113-130
Author(s):  
Kurnia Rahmah ◽  
Zulkifli Zulkifli
Keyword(s):  
Empirical Study ◽  
Sampling Method ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Accounting Standard ◽  
Purposive Sampling ◽  
Government Institutions ◽  
Government Accounting

This research aims to analyze the effect of application of government accounting standard and the effect of region’s financial accounting system on the quality of regency financial statements GunungKidul regency (empirical study at government institutions in GunungKidul regency DIY). There are 36 respondents in this research uses purposive sampling method. SPSS 17.0 is used to analyze hypotheses in this research. Based on the result of this research are application of accrual basis government accounting standard influence positively, but not significant on quality of regency financial statements GunungKidul regency, and region’s financial accounting system influence positively, but not significant on quality of regency financial statements Gunung Kidul regency.

Sign in / Sign up

Export Citation Format

Share Document