scholarly journals Measuring Healthiness Of Islamic Banks Using Solvabilitas Financial Ratios

2021 ◽  
Vol 3 (1) ◽  
pp. 17
Author(s):  
Muhammad Hanafi Zuardi

The purpose of the study was to analyze the soundness level of PT Bank Central Asia (BCA) Syariah using the solvency ratio for the 2015-2019 period. This type of research is quantitative with a descriptive approach, where the data source used is secondary data sources. The data collection technique uses the documentation method in the form of financial reports which have been presented on the official website of PT BCA Syariah. The data analysis technique uses the assessment of the level of health using the solvency ratio with independent variables and measurement using the CAR and DER ratios. The results showed that the CAR ratio for the 2015-2019 period was ranked 1 in the very healthy category, namely the CAR ratio was greater than the predetermined bank health standard, namely 8%. Meanwhile, the DER ratio for the 2015-2019 period experienced a significant increase. This increase in the DER ratio indicates that the condition of the DER ratio is in an unhealthy state, because the calculation of the DER ratio is more than the minimum health standard for the DER ratio, namely DER <58%. Based on the results of the study, the health composite ranking of PT BCA Syariah using the Solvency Ratio in 2015-2019 The CAR ratio is in a healthy rating, while the DER ratio is in a very unhealthy rating. so this indicates that the bank has not been able to finance its long-term and short-term debt with its own capital.

Author(s):  
Umi Kalsum ◽  
Salman Farisi ◽  
Muslim Muslim ◽  
Winda Meliandani

The purpose of this study was to determine and analyze cash, debt and profitability at PT. Perkebunan Nusantara III (Persero) Medan period 2013-2018. This research method uses a descriptive approach with primary and secondary data sources. The data collection technique in this study used a documentation study. The results showed that cash and debt were not optimal in increasing the profitability of ROI (return on investment) and ROE (return on equity). Where cash has decreased every year because the company does not contribute to the company's wealth (profit) to cash which is feared that cash will not be able to finance its debts.PT. Perkebunan Nusantara III Medan in 2013-2018 experienced a significant increase, where the increasing debt will affect the company's profitability.


Author(s):  
Rizka A'yuna Fuadiyah ◽  
Mirwan Akhmad Taufiq

This article describes Arabic language books' standard at the madrasah ibtidaiyah level (Islamic Elementary School). Error analysis on textbook is one of the methods to determine the standard of the book. This study aimed to uncover syntactic errors and make corrections to the Arabic language books used as teaching materials at the madrasah ibtidaiyah level. This research was conducted using qualitative methods; applied language approaches in the field of nahwu (syntax). The analysis technique used a collaboration of content analysis by Rusydi and al-Rajihi. The primary data source was done using documentation from the book “Fokus: Modul Bahan Ajar K13 Bahasa Arab Untuk Madrasah Ibtidaiyah Kelas 5A” and interviews with teachers. Secondary data sources were carried out using documentation from related literature studies. There were seven forms of syntax errors, including word order, idhofah arrangement, incorrect use of vocabulary, misuse of al-ta'rif, i'rab, dhamir, error in using a verb. These errors have been corrected by relying on Arabic grammar rules so that this textbook is recommended for revision.


2021 ◽  
Vol 4 (2) ◽  
pp. 215
Author(s):  
Mei K. Abdullah

<em>The study aims to test differences in fluctuations in assets, liabilities, and equity of JII-listed companies from 2018-2020. This study uses a quantitative descriptive approach and a paired sample t-test using secondary data. The research object is the company that entered the JII in December-May 2018, 2019, and 2020 (20 companies). The results showed that current assets, fixed assets, total assets, short-term liabilities, long-term liabilities, and equity of JII listed companies from 2018-2019 and 2019-2020 fluctuated, but there was no difference in fluctuations between the period before the Covid-19 pandemic (2018-2019) and after the Covid-19 pandemic (2019-2020).</em>


2021 ◽  
Vol 6 (1) ◽  
pp. 97-107
Author(s):  
Diana Fitria Ningsih ◽  
Doni Putra Utama

This study aims to examine whether short term debt has a negative effect on company profitability and to test whether long term debt has a negative effect on the profitability of manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange during the 2014-2018 period. This study has 1 dependent variable namely profitability and uses 2 independent variables namely short term debt and long term debt, and uses 2 control variables namely liquidity and firm size. This study uses secondary data with database collection techniques. The sample of this study was 432 companies in 5 years of research. The data analysis technique used is multiple linear regression analysis through the application of SPSS 22. The results found that short term debt has a negative effect on company profitability and long term debt has a negative effect on company profitability. This shows that the lower the company's debt, the higher the profitability a company will get and otherwise.


2021 ◽  
Vol 4 (2) ◽  
pp. 757-766
Author(s):  
Winda Kusumawati ◽  
Arimurti Kriswibowo

Entering November 2020, the Covid-19 case in Tulungagung Regency has spiked, accompanied by a soaring death rate. The concept of Agile Governance is a way to organize better governance by paying attention to the principles in it consisting of a value proposition and agility shift, the character of a leader who is ready for change, a citizen centric approach, and human resource investment. This research is interesting to study because researchers want to know the quick response made by the Tulungagung District Health Office to unexpected changes in meeting the demands and needs of the community due to the Covid-19 pandemic. This research uses qualitative research methods with a descriptive approach. In this study using primary and secondary data. As for the primary data source in this study were Mr. Didik Eka S.P., S.Km., M.Si. as Head of the P2P Division of the Tulungagung Regency Health Office and other related parties and obtained through interviews. Then the secondary data sources, namely documentation and questionnaires, literature, articles, journals, and sites on the internet relating to the research conducted. The results of this study are that the Tulungagung District Health Office responds quickly to the handling of COVID-19 and can run by applying the concept of Agile Governance.


2016 ◽  
Vol 15 (2) ◽  
Author(s):  
Arif Herlambang ◽  
Putu Anom Mahadwarta ◽  
Niafatul Aini

The purpose of this paper is investigate the impact of capital structure growth on firm profitability from companies that listed on SRI-KEHATI Indeks in 2011-2015. Independent variable that used to represent firm profitability is Return on Asset (ROA), while the independent variables that used to represent long term debt, short term debt, firm size, and sales growth. The data used in this study is secondary data derived from the financial statements of companies listed in the SRI-KEHATI index period 2011-2015. Data analysis technique in this research use regression analysis of panel data of Fixed Effect Model (FEM). From the test, it can be seen that the variable of long-term debt, short term debt, firm size and sales growth give significant influence to profitability of companies listed in SRI-KEHATI index in 2011-2015 period.


2021 ◽  
pp. 35-44
Author(s):  
Natasha Simanjuntak ◽  
Tinneke E.M. Sumual ◽  
Aprili Bacilius

Abstrak Salah satu kendala yang dihadapi UMKM yaitu pencatatan dan pelaporan keuangan. Untuk memudahkan UMKM melakukan pencatatan dan pelaporan keuangan, DSAK mengeluarkan SAK-EMKM. Restoran Delli Tomohon merupakan satu diantara banyak UMKM yang belum melakukan pencatatan dan pelaporan keuangan. Berdasarkan hal tersebut, peneliti melakukan riset dengan tujuan mengetahui dan menyusun laporan keuangan berbasis SAK-EMKM pada Restoran Delli Tomohon. Riset ini menggunakan pendekatan kualitatif deskriptif dengan data primer dan sekunder. Teknik pengumpulan data menggunakan field research, sedangkan teknik analisis data dengan mengintregasikan data ke dalam kategori, memerincikan dan menyusun data. Hasil penelitian menunjukkan bahwa Restoran Delli Tomohon belum mampu melakukan pencatatan dan pelaporan keuangan. Kata Kunci : SAK-EMKM, Restoran, Laporan Keuangan     Abstract One of the obstacles faced by MSMEs is financial recording and reporting. To make it easier for MSMEs to record and report financial, DSAK issued SAK-EMKM. Delli Tomohon Restaurant is one of the many MSMEs that have not done financial recording and reporting. Based on this, the researcher conducted research with the aim of knowing how to record and compiling SAK-EMKM-based financial reports at Delli Tomohon Restaurant. This research uses a descriptive qualitative approach with primary and secondary data. The data collection technique used field research, while the data analysis technique was to integrate the data into categories, detailing and compiling the data. The results showed that the restaurant Delli Tomohon has not been able to record and report financials. Keywords : SAK-EMKM, Restaurant, Financial Statements


2020 ◽  
Vol 12 (2) ◽  
pp. 16
Author(s):  
Dhea Zatira ◽  
Sabam Simbolon ◽  
Sutrisna Sutrisna

This research aims to determine what factors can influence the capital structure of automotive sub-sector companies listed on the Indonesian stock exchange for the period 2015 - 2018. These factors include company size, liquidity and profitability. The methodology used in this research is quantitative associative with secondary data sources that come from financial reports that have been published by companies and the IDX. The data analysis technique in this study used a panel data regression model with E-Views software. The results of this study indicate that firm size has no effect on capital structure, which can be seen from this value t statistic 0.492999 0.05. Liquidity has an effect on the Capital Structure which can be seen from the t-table value of -7.788281> t-table 2.039 and the probability value of 0.0000 0.05. Simultaneously the variable company size, liquidity and profitability have an effect on the capital structure which can be seen from the value obtained by the F-table value of 2.91, which means that the F-count is 22.32849> Ftable 2.91 and the probability value of F-statistic is 0.00000 ​


2021 ◽  
Vol 18 (2) ◽  
pp. 119-125
Author(s):  
Leni Nur Halita

This study aims to determine the value of character education contained in the meaning of the variety of movements Mayang Rontek Dance Mojokerto district. This research is a qualitative research with a descriptive approach. The object of this study is the variety of movements Mayang Rontek Dance. The data source of this research was obtained from primary data sources, namely the results of observing the variety of movements of Mayang Rontek Dance through video of Mayang Rontek DIYoutube, as well as secondary data sources obtained from the collection of journals, books on Mayang Rontek Dance, and other documents containing analysis of research conducted. Data collection techniques through literature study. Literature study is conducted to obtain existing data, either in the form of photos, videos or other documents related to the research object to be examined. Analysis techniques include analyzing data, presenting data, and concluding. The results of the various movements of the Mayang Rontek Dance show that this dance contains the value of character education which is depicted in various movements of the Mayang Rontek Dance. Some of the various movements include Melampah Songgo Nompo, bukak nggawar kanan dan kiri, mlampah ngloro, mentang nggawar, nogo mangap, mlampah prapatan, kencrongan, bedhayan gajah oling, tmpang tali jombangan, dan lembeyan. The meaning of the movement consists of: 1) About sincerity and gratitude to God Almighty, 2) about human problems and their resolution, 3) about human life will not always be smooth, and 4) about humans having good, bad, and own attitudes lust.


2021 ◽  
Vol 2 (4) ◽  
pp. 376-393
Author(s):  
Ubong Edem Effiong ◽  
Nora Francis Inyang

This study was an inquiry into the nexus of the foreign-direct investment (FDI) led growth hypothesis, and how it translates into the development of the Nigerian economy as of 1970 – 2018. The study utilized secondary data from the ‘World Development Indicators’ which were analysed using the Bounds test for cointegration and the ‘autoregressive distributed lag (ARDL) approach to divulge both the short-term cum the long-term influence of foreign direct investment net inflow on ‘economic development’ of Nigeria. The Bounds test was conducted after the unit root test revealed that the variables were stationary at mixed order of level and first difference. The outcome of the ARDL Bounds test supported confirmation of long-term association among the variables. The ARDL short-run error correction showed that 14.62% of the instability in the model was corrected yearly. In the short-term, it was discovered that FDI wielded a deleterious and substantial weight on ‘economic development of Nigeria. Meanwhile, the long-term estimates indicated that FDI influenced economic development positively, though not in a significant manner. The Granger causality test supported the fact that FDI causes ‘economic development’ in Nigeria. Given this potential of FDI exerting a positive effect on ‘economic development’, the paper recommended that bottlenecks inherent in FDI influxes in the country should be removed so as to reap the fullest benefits of such inflows in Nigeria.


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