scholarly journals Efektivitas Penyaluran Dana Zakat Infak dan Sedekah pada Badan Amil Zakat Nasional (Periode Tahun 2016-2018)

2021 ◽  
Vol 6 (1) ◽  
pp. 1-15
Author(s):  
Elis Nurhasanah
Keyword(s):  
Quantitative Methods ◽  
Activity Ratio ◽  
Secondary Data ◽  
Financial Statements ◽  
Social Economics ◽  
The People ◽  
Allocation Ratio

Zakah, infaq and Shodaqa are instrument of Islamic social economics having a role in improving the welfare of ummah. The success of this is largely determined by the management of ZIS fund by thr Badan Amil Zakat Nasional. The purpose of this paper is to measure the effectiveness of ZIS fund disbursement by BAZNAS in the period 2016 to 2018. Using quantitative methods with secondary data, namely the financial statements of the audit results of BAZNAS's financial statements during that period, by adopting the calculation of the activity ratio from Puskas BAZNAS. The activity ratio is a measure of the effectiveness of the distribution of zakat, infaq and shodaqa funds. The results showed that BAZNAS during the 2016-2018 period was effective in distributing Zakat funds and was very effective in distributing Infaq shodaqa funds with the Allocation Ratio Zakat and Infaq and Shodaqa ratio of 93% and 106%. The activeness in collecting and distributing ZIS funds is still below 1, it means that the ZIS funds that are collected are not fully channeled during that period or have settled for more than 12 months, so that the ZIS turnover in the BAZNAS institution is said to be still not effective in distributing ZIS funds. Thus the performance of BAZNAS is important to improve so effective in the welfare of the people. 

FLOOD ADAPTIVE SETTLEMENTS TOWARDS URBAN DEVELOPMENT IN THE RIPARIAN OF MEUREUDU RIVER, ACEH PROVINCE, INDONESIA

2019 ◽  
Vol 6 (2) ◽  
pp. 47
Author(s):  
Mirza Irwansyah ◽  
Cut Nursaniah ◽  
Laila Qadri
Keyword(s):  
Quantitative Methods ◽  
Secondary Data ◽  
Easy Access ◽  
Water Runoff ◽  
Pattern Design ◽  
The People ◽  
Large Numbers ◽  
Aceh Province ◽  
Secondary Data Sources ◽  
Residential Pattern

Meureudu Riparian in the past was a place of a collective settlements; it was then developed  to become a Meureudu City in Aceh Province, Indonesia. Initially, it was formed as traditional fishermen settlements but now has shifted into semi-modern settlements. However, the settlements developed sporadically to form an unplanned pattern of settlements. This condition resulted in low maintaining river and non-adaptive existence of the dwellings with the environment. Floods occur repeatedly in the river that affected great lost to the community. This study aimed to propose residential pattern design and adaptive settlements with Meureudu River riparian. Easy access roads to markets will facilitate economy growth to the people. This will also cause large numbers of unbridled migrants to enter and build settlements. In this study the a combination of quantitative methods based on interview data and questionnaires and qualitative exploratory methods based on field observation were used. The data were collected through observation, field measurement and secondary data sources. The results show that the condition of settlements along the river basin do not reflect the culture of the river. In order not to further aggravate the condition of the settlement and its impact on the occupants, we recommended two types of houses, namely in the form of stage and non-stage. The stage houses are located on the riverfront with an orientation overlooking the river. Additionally, undersea area can be used as security from the puddle of river water runoff during the flood and as a garden area and public while dry­­, while at a distance of 100 meters from the river non-stage houses form would be built because the runoff of flood water no longer affects the occupancy.

scholarly journals Analisis Kinerja Keuangan Perusahaan Ditinjau dari Rentabilitas, Likuiditas dan Solvabilitas

Syntax Idea ◽  
2021 ◽  
Vol 3 (3) ◽  
pp. 533
Author(s):  
Hidayatul Mu'arifin ◽  
Peri Irawan
Keyword(s):  
Data Collection ◽  
Financial Performance ◽  
Firm Value ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Financial Statements ◽  
State Condition ◽  
Company Value ◽  
Level Of Analysis ◽  
Analyze Data

The purpose of this study is to analyze the financial performance of PT Sentul City Tbk and its Subsidiaries in 2018-2019 in terms of profitability, liquidity and solvency and to determine the effect of profitability, liquidity and solvency on Company Value both simultaneously and partially. The research object was carried out on the official website of PT Sentul City and at LQ45. The type of data used is secondary data. Methods of data collection using quantitative methods and descriptive methods, namely data in the form of exact numbers and analyze data from the company's financial statements. And it can be concluded that the level of analysis of profitability, liquidity and solvency is very influential on Firm Value and from the analysis the company can be categorized in a multi-state condition or not.

scholarly journals Analisis Rasio Likuiditas, Solvabilitas, Profitabilitas, dan Aktivitas untuk Menilai Kinerja Keuangan Koperasi Sejahtera

2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Aslama Ramdhani ◽  
Elmanizar Elmanizar
Keyword(s):  
Financial Performance ◽  
Quantitative Methods ◽  
Activity Ratio ◽  
Secondary Data ◽  
Financial Reports

This study aims to determine the financial performance of Sejahtera Cooperative period 2012-2016 measured by aspects of liquidity, solvability, profitability, and activity. This study uses secondary data from financial reports obtained from the Sejahtera Cooperative. This study uses quantitative methods with descriptive format. The results from this study showed cooperative financial performance based on the aspect of likuidity ratio is considered very unhealthy. Cooperative financial performance based on the aspect of solvability ratio is considered healthy. Cooperative financial performance based on the aspect of profitability ratio is considered unhealthy. Cooperative financial performance based on the aspect of activity ratio is considered very unhealthy.

scholarly journals THE EFFECT OF MUDHARABAH, MUSHARAKA, AND IJARAH FINANCING TO RETURN ON EQUITY IN BANK BRI SHARIA PERIOD 2016-2020

2021 ◽  
Vol 1 (2) ◽  
pp. 268-285
Author(s):  
Filia Fransiska ◽  
Asmak Ab Rahman ◽  
Shinta Maharani
Keyword(s):  
Error Correction ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Short Term ◽  
Correction Model ◽  
Return On Equity ◽  
Positive Effect

Aim of this research is the phenomenon on the 2016-2020 financial statements of BRI Syariah Bank. It shows that the increase in  income is not always followed by an increase in Return On Equity (ROE) at BRI Syariah Bank, vice versa. The purpose of this study was to determine the effect of mudharabah, musyaraka, and ijarah  both in the long and short term on Return On Equity (ROE). The method of this study used quantitative methods, and used secondary data. The population and sample used in this study are BRI Syariah Bank monthly reports, including mudharabah, musyaraka, and ijarah  in the 2016-2020 period. The analytical method used is the Error Correction Model (ECM) with the Eviews program. The results in this study indicate that in the short term and long term, mudharabah  has a significant positive effect on return on equity (ROE), the short term results show that the t-statistic (t-count) is greater than the t-critical (2.833045>2.002247). . Meanwhile, the results of the long-term test show that the t-statistic (t-count) is more significant than t-critical (2.467613>2.002247). Musharaka  in the short term and long term affects the return on equity (ROE). The short-term results show that the t-statistic (t-count) is greater than the t-critical (2.909601>2.002247). Meanwhile, the results of the long-term test show that the t-statistic (t-count) is more significant than t-critical (2.733504>2.002247). While ijarah  in the short term and the long term does not affect the return on equity (ROE), the short term results show that the t-statistic (t-count) is greater than the t-critical (1.330407<2.002247). Meanwhile, the results of the long-term test show that the t-statistic (t-count) is more significant than t-critical (1.256261<2.002247). Simultaneously, in the short term, mudharabah, Musharaka, and ijarah  have a significant and positive effect on the return on equity (ROE) of 23.8249%. While in the long term, it has a significant effect of 28.3164%.

scholarly journals Effectiveness of Receivables Management in Increasing Sales Profit on Credit

2020 ◽  
Vol 10 (1) ◽  
pp. 78-86
Author(s):  
Yayuk Indah Wahyuning Tyas
Keyword(s):  
Data Collection ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Financial Statements ◽  
Data Sources ◽  
Operating Costs ◽  
Primary Data ◽  
Accounts Receivable ◽  
Descriptive Research ◽  
Data Documentation

This study aims to find out how the results of the analysis of the effectiveness of accounts receivable management in increasing profits through the implementation of policies on the sale of bags on credit at the Vion City Store Probolinggo, productive/profitable or ineffective/unprofitable. This type of research is descriptive research with quantitative methods—primary data sources in the form of interviews and secondary data that is financial statements. Data collection techniques used are observation and data documentation in Vion City Store Probolinggo. The percentage of profit from 2019 until 2019 always decreases to 27.79% in 2019 this is because the average receivables from 2019 to 2019 always increase. Hence, it affects the operating costs (investment), which has grown from the year 2019 until 2019.

scholarly journals ANALISIS KINERJA SAHAM SEBAGAI DAMPAK DARI DETERMINASI NON PERFORMING LOAN TERHADAP PROFITABILITAS

AdBispreneur ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 145
Author(s):  
Andri Helmi Munawar ◽  
Yogi Sugiarto Maulana
Keyword(s):  
Stock Prices ◽  
Quantitative Methods ◽  
Banking Sector ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Performance ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Stock Portfolio ◽  
A Company

Fundamental performance of the banking sector which is proxied by CAMEL analysis is an indicator that is able to assess the level of soundness of a company that has an impact on the potential performance of a company's stock portfolio. This article wants to reveal how companies can understand how to improve company performance and improve performance on company performance. The sample in this study uses purposive sampling, secondary data on financial statements of PT Bank Negara Indonesia (Persero) Tbk with a study period of 2007-2017, research using quantitative methods with explanatory methods, analysis techniques using path analysis. The results of this study indicate that non-performing loans have a significant effect on return on assets, but partially both the effects of non-performing loans and return on assets are not significant on stock prices. The existence of mediation variables in this study does not become a significant influence on changes in stock prices, meaning that there is no significant non-performing loan effect on stock prices with return on assets as an intervening variable.. Kinerja fundamental sektor perbankan yang diproksikan dengan analisis CAMEL merupakan indikator yang mampu menilai tingkat kesehatan suatu perusahaan yang tentunya ber-impact terhadap kinerja potofolio saham perusahaan. Penelitian ini ingin mengungkap bagaimana perusahaan dapat mengetahui dampak kinerja fundamental salah satu aktiva produktif yang berisiko (non performing loan) terhadap profitabilitas bank dan dampaknya pada performance saham perusahaan. Sampel pada penelitian ini menggunakan purposive sampling, data sekunder laporan keuangan PT Bank Negara Indonesia (Persero) Tbk dengan periode waktu penelitian 2007-2017, pendekatan penelitian menggunakan kuantitatif dengan metode eksplanatori, teknik analisis menggunakan analisis jalur. Hasil penelitian ini menunjukkan non performing loan memiliki pengaruh signifikan terhadap return on asset, namun secara parsial baik pengaruh non performing loan dan return on asset tidak signifikan terhadap harga saham. Keberadaan variabel mediasi dalam penelitian ini tidak menjadi pengaruh berarti terhadap perubahan harga saham, artinya tidak terdapat pengaruh signifikan non performing loan terhadap harga saham dengan return on asset sebagai variabel intervening.

scholarly journals Implementasi Akuntansi Keuangan Usaha Mikro Kecil Dan Menengah (Umkm) Pada Usaha Akomodasi Homestay Di Kabupaten Karo

2019 ◽  
Vol 1 (1) ◽  
pp. 48-62
Author(s):  
Ngn Ngatemin
Keyword(s):  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Basic Knowledge ◽  
Primary Data ◽  
Tourist Destinations ◽  
The People ◽  
Financial Governance ◽  
Research Population

This study aims to find out how the Implementation of Micro Small and Medium Business Accounting (UMKM) at Homestay Accommodation Business In Kabupaten Karo. This study used a qualitative approach by analyzing primary data from respondents and secondary data collected from source sharing. The research population is the people in Kabupaten Karo who organize homestay accommodation business spread in several tourist destinations in Kabupaten Karo, due to limited time and fund the research takes sample only the owner / manager of homestay accommodation accommodation in Kecamatan Berastagi. Selection of Kecamatan Berastagi as sample because 60% of effort of akomadasi exist in Kecamatan Berastagi. Sample selection using random sampling method. The results of the research indicate that: 1) Tourism lodge accommodation (Homestay) in Kabupaten Karo has started intensively and continues to increase, because people's perception in this area to homestay accommodation business is quite positive. 2) Accommodation owners generally realize the importance of accounting / bookkeeping to improve the quality of financial governance but the limited knowledge and manpower become obstacles in its implementation so that it has not been able to prepare the financial statements of homestay accommodation business 3) The quality of UMKM financial statements including homestay accommodation is still far from ETAP accounting standard because the owners / managers have no basic knowledge of accounting

scholarly journals Pengaruh Rasio Solvabilitas, Aktivitas, Likuiditas dan Book Tax Differences terhadap Pertumbuhan Laba

2019 ◽  
Vol 10 (2) ◽  
pp. 110-123
Author(s):  
Davin Valerian ◽  
Ratnawati Kurnia
Keyword(s):  
Activity Ratio ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Inventory Turnover ◽  
Equity Ratio ◽  
The Right ◽  
Profit Growth

Profit growth was important information for investors and company itself to make the right decisions. The objective of this research is to examine empirical evidence about solvability ratio, activity ratio, liquidity ratio, and book tax differences towards profit growth. The objects in this research are retail and manufacturing companies listed at Indonesian Stock Exchange for the period 2014-2015. The data used in this research was secondary data collected from financial statements at Indonesian Stock Exchange. The samples were selected using purposive sampling method. The data analysis technique used in this research is multiple regression. The results of this research showed that book tax differences proxied by permanent differences has significant effect towards profit growth. Then solvability ratio proxied by debt to total asset and debt to equity ratio have no significant effect towards profit gowth. Activity ratio proxied by inventory turnover, liquidity ratio proxied by current ratio, and book tax differences proxied by temporary differences have no significant effect towards profit growth.Keywords: Activity Ratio, Book Tax Differences, Liquidity Ratio, Profit Growth, Solvability Ratio

scholarly journals Pengaruh Struktur Modal, Profitabilitas, Rasio Aktivitas Terhadap Nilai Perusahaan

2021 ◽  
Vol 3 (1) ◽  
pp. 34
Author(s):  
Della Noviyanti ◽  
Herman Ruslim
Keyword(s):  
Panel Data ◽  
Capital Structure ◽  
Activity Ratio ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Panel Data Regression ◽  
Data Regression ◽  
Activity Ratios

The purpose of this study is to look at the effect of capital structure, profitability, activity ratio (TATO) on the value of companies listed on the Indonesia Stock Exchange (IDX). This study was analyzed using a panel data regression tool with 21 companies in the 2014-2019 period, producing 126 data observation. The sampling technique in this study used purposive sampling. The data used in the form of secondary data, namely financial statements. Data processing using the application e-views 11. The results of this study indicate that profitability and activity ratios (TATO) significantly influence the value of the company. However, capital structure has no significant effect on firm value.Tujuan dari penelitian ini untuk melihat pengaruh struktur modal, profitabilitas, rasio aktivitas (TATO) terhadap nilai perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI).Penelitian ini dianalisis menggunakan alat regresi data panel dengan 21 perusahaan pada periode 2014-2019, menghasilkan 126 data observasi. Teknik pengambilan sampel dalam penelitian ini menggunakan purpossive sampling. Data yang digunakan berupa data sekunder yaitu laporan keuangan.Pengolahan data menggunakan aplikasi e-views 11. Hasil penelitian ini menunjukkan bahwa profitabilitas dan rasio aktivitas (TATO) berpengaruh secara signifikan terhadap nilai perusahaan. Tetapi, struktur modal berpengaruh tidak signifikan terhadap nilai perusahaan.

scholarly journals Analisis Faktor-faktor Yang Mempengaruhi Likuiditas Bank BNI Syariah dan Bank BCA Syariah

2020 ◽  
Vol 6 (3) ◽  
pp. 582
Author(s):  
Muhammad Tho'in ◽  
Yuge Agung Heliawan
Keyword(s):  
Quantitative Research ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Report ◽  
Other Information ◽  
Report Data ◽  
Secondary Data Sources

The purpose of this research is to determine the analysis of the factors that affect the liquidity of Islamic banks at Bank BNI Syariah and Bank BCA Syariah in 2010-2018. This research uses descriptive quantitative research that uses secondary data sources in the form of financial reports. This research uses quantitative methods, where this method is used to test the hypothesis. Sources of data in this study are secondary data in the form of financial statements of Bank BNI Syariah and Bank BCA Syariah for 2010-2018 from the official website www.bnisyariah.co.id and www.bcasyariah.co.id which are supported by journals and reference books related to research, as well as other information related to this research. The population of this research is the financial statements of Bank BNI Syariah and Bank BCA Syariah in 2010-2018. The sampling technique used purposive sampling technique, the sample in this study was quarterly financial report data published for 9 consecutive years by Bank BNI Syariah and Bank BCA Syariah. The data used is secondary data from the official website www.bnisyariah.co.id and www.bcasyariah.co.id. The results showed that the CAR variable has a significant effect on Liquidity (FDR), the NPF variable has a significant effect on Liquidity (FDR), the TPF variable has no significant effect on Liquidity (FDR), simultaneously the CAR, NPF and TPF variables have a significant effect on Liquidity ( FDR).

Sign in / Sign up

Export Citation Format

Share Document