scholarly journals Tingkat Kesehatan Keuangan Organisasi Pengelola Zakat Di Indonesia

2021 ◽  
Vol 5 (2) ◽  
pp. 142-154
Author(s):  
Siti Aminah Anwar ◽  
Anik Malikah
Keyword(s):  
Organizational Performance ◽  
Financial Statements ◽  
Muslim Country ◽  
Financial Health ◽  
Efficiency Ratio ◽  
Study Centre ◽  
The World ◽  
Descriptive Approach ◽  
Quantitative Descriptive ◽  
Strategic Study

As the largest Muslim country in the world, Indonesia has great potential in collecting zakat, infaq, alms, and waqf funds (ZISWAF) to alleviate poverty and social inequality. This study aims to demonstrate the financial health or performance of the zakat management organization (ZMO) by analyzing the ratio of activity, efficiency, amil, liquidity, and growth based on the provisions of the strategic study centre the national amil zakat agency (Puskasbaznas). This study uses a sample of twenty financial statements from five ZMO published from 2015-2018. This study uses an explanatory research method with a quantitative descriptive approach. The results show that the financial statements of the ZMO have implemented PSAK 45 and PSAK 109. The financial health or performance of the ZMO is categorized as quite reasonable. Then the efficiency ratio affects the financial health or performance of ZMO. In contrast, the ratio of activity, amil, liquidity, and growth do not affect the financial health or performance of ZMO. The results of this study are able to detect ZMO who do not aim to make a profit. Then it is used as a reference for ZMO in improving financial health or organizational performance.

scholarly journals Impact of COVID-19 on the economic-financial health of the company REIPROACERO S. A., during the periods 2019-2020

2021 ◽  
pp. 1-10
Author(s):  
Keily Jannina Muñoz-Walter ◽  
Carlos Omar Soto-González
Keyword(s):  
Scientific Method ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Health ◽  
Financial Situation ◽  
Research Article ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
The Impact ◽  
Investigative Process

This research article focused on evaluating the economic-financial situation of the company REIPROACERO SA, through the application of financial analysis methods and financial ratios, in order to determine the impact caused by the COVID-19 pandemic. On the other hand, within the investigative process the scientific method is applied, since it allowed to have an approach to the fact of interest, having contact with the data and information and real facts, which provided clues for the formulation of hypotheses and antecedents, building knowledge and leading to the verification of the same. Likewise, the qualitative descriptive approach was used, since the Financial Statements of the company, obtained from the Superintendencia de Compañias, Valores y Seguros, were analyzed; with a documentary design because information was obtained from scientifically recognized sources such as journals, articles in order to scientifically strengthen research. Where the results obtained showed excessive liquidity, low profitability and poor portfolio rotation.

scholarly journals MODAL INTELEKTUAL, KEUNGGULAN KOMPETITIF, DAN KINERJA KEUANGAN PADA PERUSAHAAN HIGH-IC DI INDONESIA DAN SINGAPURA

2018 ◽  
Vol 7 (4) ◽  
Author(s):  
Indah Yuliana ◽  
Jam’iyyatul Khoiriyah
Keyword(s):  
Financial Performance ◽  
Competitive Advantage ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Financial Statements ◽  
Corporate Financial Performance ◽  
Purposive Sampling ◽  
Descriptive Approach ◽  
Quantitative Descriptive

 Penelitian ini bertujuan untuk menguji pengaruh Modal Intelektual (Intellectual Capital) terhadap Keunggulan Kompetitif Perusahaan (Competitive Advantage), pengaruh Modal Intelektual (Intellectual Capital) terhadap Kinerja Keuangan Perusahaan, dan pengaruh Modal Intelektual (Intellectual Capital) terhadap Kinerja Keuangan Perusahaan melalui Keunggulan Kompetitif (Competitive Advantage) dengan menggunakan pendekatan kuantitatif deskriptif. Populasi penelitian ini adalah data laporan keuangan Bursa Efek Indonesia dan Bursa Efek Singapura dan terpilih sampel melalui purposive sampling yaitu 33 perusahaan dari LQ45 di Indonesia dan 26 perusahaan dari Strait Times Index di Singapura pada tahun 2014-2016. Pengolahan data penelitian ini menggunakan analisis jalur (path analysis) dan uji asumsi klasik untuk mengukur pengaruh variable terhadap kinerja keuangan perusahaan di Indonesia dan di Singapura. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan Modal Intelektual terhadap Keunggulan Kompetitif, Modal Intelektual terhadap Kinerja Keuangan, dan Keunggulan Kompetitif mampu memediasi pengaruh Modal Intelektual terhadap Kinerja Keuangan pada tahun 2014-2016.This study aims to examine the effect of Intellectual Capital on Competitive Advantage, the effect of Intellectual Capital on Corporate Financial Performance, and the effect of Intellectual Capital on Corporate Financial Performance through Competitive Advantage (Competitive Advantage) by using a quantitative descriptive approach. The population of this study was the financial statements of the Indonesia Stock Exchange and the Singapore Stock Exchange and was selected by purposive sampling, namely 33 companies from LQ45 in Indonesia and 26 companies from the Straits Times Index in Singapore in 2014-2016. The data processing of this study uses path analysis (path analysis) and classic assumption test to measure the influence of variables on the financial performance of companies in Indonesia and in Singapore. The results showed that there was a positive and significant effect of Intellectual Capital on Competitive Advantage, Intellectual Capital on Financial Performance, and Competitive Advantage able to mediate the effect of Intellectual Capital on Financial Performance in 2014-2016.Kata Kunci :Modal Intelektual, Kinerja Keuangan, Keunggulan Kompetitif Keywords :Intellectual Capital, Financial Performance, Competitive Advantage

scholarly journals CAPITAL WORKING ANALYSIS IN THE COMPANY (CASE STUDY AT PT. ANEKA TAMBANG TBK. YEAR 2015-2019)

2020 ◽  
Vol 6 (2) ◽  
pp. 60
Author(s):  
Irvan Yoga Pardistya
Keyword(s):  
Financial Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Working Capital ◽  
Unit Of Analysis ◽  
Mining Companies ◽  
Descriptive Approach ◽  
Quantitative Descriptive

<p>Working Capital is a comparison ratio in the company's financial management. This ratio compares income to current assets minus current Liabilities. PT. Aneka Tambang Tbk is one of the mining companies that performs well on the Indonesia Stock Exchange (IDX) because it is one of the LQ45 companies. In this research, PT. Aneka Tambang Tbk is the object of research. The unit of analysis is the Company's 2015-219 Financial Statements. Then the research methodology uses a quantitative descriptive approach with purposive sampling technique. The results of the discussion in the research of PT. Aneka Tambang Tbk experienced had decreased in income from 2015 to 2016 however, it rose up in 2016-2019. The increase from year to year is almost 100% from 2016 to 2018 and has increased 3 (three) times in the calculation. Thus, the company's performance is categorized as good and positive.</p>

Impact of the COVID-19 Pandemic on the Financial Statements of Portuguese Stock Index 20 Companies

2021 ◽  
pp. 174-198
Author(s):  
Maria Teresa V. D. Alves
Keyword(s):  
Credit Risk ◽  
Financial Statements ◽  
Stock Index ◽  
Financial Ratios ◽  
Financial Health ◽  
The World

COVID-19 emerged and spread all over the world. Portugal was no exception. Rules and measures applied, regarding the impacts of the pandemic, have affected the economy and, naturally, the entities life. The main objective of this chapter is to investigate the standards and rules entities have to obey and orientations that they have to follow vis a vis COVID-19, and to understand how COVID-19 has impacted interim financial statements of the entities included in the selected sample. Then it seeks to measure entities financial health using financial ratios and Zmijewski model and to compare those entities in order to try to find any relation among financial health and the disclosures made about COVID-19. It verifies that, as a rule, entities have followed the necessary procedures and that COVID-19 has had an impact, specially over credit risk, revenues, and expenses, and that the financially healthier entity is a quite transparent one.

scholarly journals MODAL INTELEKTUAL, KEUNGGULAN KOMPETITIF, DAN KINERJA KEUANGAN PADA PERUSAHAAN HIGH-IC DI INDONESIA DAN SINGAPURA

2018 ◽  
Vol 7 (4) ◽  
Author(s):  
Indah Yuliana ◽  
Jam’iyyatul Khoiriyah
Keyword(s):  
Financial Performance ◽  
Competitive Advantage ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Financial Statements ◽  
Corporate Financial Performance ◽  
Purposive Sampling ◽  
Descriptive Approach ◽  
Quantitative Descriptive

Penelitian ini bertujuan untuk menguji pengaruh Modal Intelektual (Intellectual Capital) terhadap Keunggulan Kompetitif Perusahaan (Competitive Advantage), pengaruh Modal Intelektual (Intellectual Capital) terhadap Kinerja Keuangan Perusahaan, dan pengaruh Modal Intelektual (Intellectual Capital) terhadap Kinerja Keuangan Perusahaan melalui Keunggulan Kompetitif (Competitive Advantage) dengan menggunakan pendekatan kuantitatif deskriptif. Populasi penelitian ini adalah data laporan keuangan Bursa Efek Indonesia dan Bursa Efek Singapura dan terpilih sampel melalui purposive sampling yaitu 33 perusahaan dari LQ45 di Indonesia dan 26 perusahaan dari Strait Times Index di Singapura pada tahun 2014-2016. Pengolahan data penelitian ini menggunakan analisis jalur (path analysis) dan uji asumsi klasik untuk mengukur pengaruh variable terhadap kinerja keuangan perusahaan di Indonesia dan di Singapura. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan Modal Intelektual terhadap Keunggulan Kompetitif, Modal Intelektual terhadap Kinerja Keuangan, dan Keunggulan Kompetitif mampu memediasi pengaruh Modal Intelektual terhadap Kinerja Keuangan pada tahun 2014-2016.This study aims to examine the effect of Intellectual Capital on Competitive Advantage, the effect of Intellectual Capital on Corporate Financial Performance, and the effect of Intellectual Capital on Corporate Financial Performance through Competitive Advantage (Competitive Advantage) by using a quantitative descriptive approach. The population of this study was the financial statements of the Indonesia Stock Exchange and the Singapore Stock Exchange and was selected by purposive sampling, namely 33 companies from LQ45 in Indonesia and 26 companies from the Straits Times Index in Singapore in 2014-2016. The data processing of this study uses path analysis (path analysis) and classic assumption test to measure the influence of variables on the financial performance of companies in Indonesia and in Singapore. The results showed that there was a positive and significant effect of Intellectual Capital on Competitive Advantage, Intellectual Capital on Financial Performance, and Competitive Advantage able to mediate the effect of Intellectual Capital on Financial Performance in 2014-2016.Kata Kunci :Modal Intelektual, Kinerja Keuangan, Keunggulan Kompetitif Keywords :Intellectual Capital, Financial Performance, Competitive Advantage

scholarly journals ANALISIS PENGARUH TOTAL ASET TERHADAP PROPORSI PENDAPATAN OPERASIONAL SELAIN BUNGA DENGAN LDR (LOAN TO DEPOSIT RATIO) SEBAGAI VARIABEL MODERATING PADA INDUSTRI PERBANKAN DI INDONESIA

2018 ◽  
Vol 4 (1) ◽  
pp. 1-12
Author(s):  
Mega Sukmawati ◽  
Muchlis .
Keyword(s):  
Regression Analysis ◽  
Banking Sector ◽  
Banking Industry ◽  
Financial Statements ◽  
Testing Hypotheses ◽  
Operating Income ◽  
Independent Variables ◽  
Descriptive Approach ◽  
Quantitative Descriptive ◽  
New Policies

This study aims to determine the effect of Total Assets of the proportion of Non-Interest Operating Income with the Loan to Deposit Ratio (LDR) as a moderating variable in the banking industry in Indonesia which is expected to be useful for the banking sector in Indonesia as inputs in order to increase the income of banks in Indonesia and is expected to create new policies in the banking world in its operations so as to increase the income of banks in Indonesia. This research is a causal research that aims to test hypotheses about the influence of independent variables on the dependent variable with quantitative descriptive approach. After going through the screening of the outlier sample in this study was a conventional bank whose financial statements published by Bank Indonesia in the years 2009-2013 as many as 106 banks. The test equipment used is the analysis of multiple regression analysis. The results showed that in testing hypotheses about the effect of total assets to the proportion of non-interest operating income obtained tcount > ttable is 4,844 > 1,983 so the variable total assets significantly influence the proportion of non-interest operating income in the banking industry in Indonesia amounted to 18.4%. Simultaneously there is significant influence between the total assets, the Loan to Deposit Ratio (LDR) and the interaction between total assets and LDR to the proportion of non-interest operating income amounted to 27.5%. and Loan to Deposit Ratio (LDR) affect the size of the effect of total assets to the proportion of non-interest operating income in the banking industry in Indonesia with large influence is 57.68%.   Keywords : Total Assets, Proportion of Non-Interest Operating Income, Loan to  Deposit Ratio (LDR).

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. ASTRA AGRO LESTARI Tbk

2019 ◽  
Vol 5 (2) ◽  
pp. 75-88
Author(s):  
M. Shobihin ◽  
Sayekti Suindyah Dwiningwarni ◽  
Supriadi Supriadi
Keyword(s):  
Financial Performance ◽  
Good Condition ◽  
Balance Sheet ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Business Decisions ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Quantitative Descriptive

The financial statements serve as a benchmark in assessing the financial performance of the company as the basis for making business decisions. The motivation in conducting this research is to support previous research to see the development condition of one of the oil palm plantation companies. The purpose of this study is to assess the financial performance by using financial ratio analysis and horizontal analysis. The method used in this research is Quantitative Descriptive with analysis design using Term series Analysis. The result of the research based on financial ratio analysis shows the liquidity ratio and solvency ratio in good condition, while the activity ratio and profitability ratio are not good because it is below the industry average of similar companies. Based on horizontal analysis, financial performance fluctuated and influenced internal and external factors such as operational performance and the average price of world palm oil. The limitations of this study are using only two analytical tools and financial statements analyzed only the balance sheet and income statement.

Religion and Locality

2018 ◽  
Vol 13 (2) ◽  
pp. 151-168
Author(s):  
Hisanori Kato
Keyword(s):  
Cultural Background ◽  
Religious Movement ◽  
Local Culture ◽  
Social Setting ◽  
Muslim Country ◽  
The World ◽  
Nahdlatul Ulama ◽  
Indigenous Religions ◽  
Local Traditions ◽  
Local Languages

Indonesia is known for its multicultural social setting, with approximately three hundred local ethnicities and five hundred local languages. Religions also have infiltrated into the life of Indonesia. Among six officially recognized religions, Islam occupies the majority religion in the country, and the total number of Muslims is almost two hundred million. That makes Indonesia the most populous Muslim country in the world. However, we also know that the legacy of pre-Islamic civilizations, such as Hinduism, Buddhism, and indigenous religions, is still deeply rooted in Indonesian soil. With this socio-cultural background, Indonesian Islam has developed with the influence of local traditions. We see several Islamic rituals and practices that seem to have been "Indonesianized". Yet, this localized version of Islam is by no means favoured by more religiously strict Islamic groups. In 2015, Nahdlatul Ulama, the largest Islamic organization, launched the so-called Islam Nusantara movement, which upholds the essence of local culture in Islam. This newly-emerged religious movement also presents a profound question in relation to the authenticity of religion, that is, whether religions are able to maintain the "original" rituals and practices without historical,  geographical and regional influences. We will explore the development of the Islam Nusantara movement with this question in mind.

Pengaruh Inflasi, BI Rate, NPF, dan BOPO terhadap Profitabilitas Bank Umum Syariah di Indonesia

2018 ◽  
Vol 6 (1) ◽  
pp. 133-153
Author(s):  
Toufan Aldian Syah
Keyword(s):  
Banking Industry ◽  
External Factors ◽  
Coefficient Of Determination ◽  
Muslim Country ◽  
Internal Factors ◽  
Slowing Down ◽  
The World ◽  
Negative Effect ◽  
Test Correlation ◽  
The Ideal

Banking industry has a very important role in economic development in a country. Indonesia, which is the largest Muslim country in the world, certainly has the prospect of the development of Sharia Banking Industry is very good in the future. However, the development of Sharia Bank has been slowing down in recent years and the profitability of sharia comercial banking is still below the ideal value. This study aims to determine the internal factors and external factors that affect the profitability of Sharia Bank in the year of January 2012 until August 2017. The variables used in this study are ROA, Inflation, NPF, and BOPO. The data used is aggregate data of all Sharia Commercial Banks recorded at Bank Indonesia. Measurement of Statistic Description, F-Test, T-Test, Correlation Coefficient, Coefficient of Determination and Multiple Linear Regression using IBM SPSS 21 software. The results showed that significant negative effect of BI rate, NPF and BOPO was found, while Inflation variable showed negative but not significant. Overall, the above variables affect the ROA of 87.7%, while 12.3% is likely to be influenced by other factors.

Analisis Kinerja Keuangan Bank Aceh Setelah Konversi Periode 2016-2018 Berdasarkan Peraturan Otoritas Jasa Keuangan Nomor 8/POJK.03/2014

2019 ◽  
Vol 4 (1) ◽  
pp. 43
Author(s):  
Hanifa Assofia
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Islamic Law ◽  
Financial Statements ◽  
Risk Profile ◽  
Bank Capital ◽  
Collection Method ◽  
Descriptive Research ◽  
Good Corporate Governance ◽  
Quantitative Descriptive

<p>This research aims to find out how Bank Aceh's financial performance after conversion in terms of earnings and capital. The type of research used is quantitative descriptive research. The data collection method used is the documentation method based on the data in the form of quarterly financial statements for the 2016-2018 period published. The method of data analysis in this study is by using the RGEC method (Risk Profile, Good Corporate Governance, Earning and Capital). The results of the study show that Bank Aceh's financial performance in terms of profitability ranks 2, with the definition that profitability is adequate, profit exceeds the target and supports the growth of bank capital. Bank Aceh's decision to convert to sharia as a whole was a very appropriate decision because it was able to show good performance, besides that it also supported the Aceh Government in carrying out its programs to enforce Islamic law. Bank Aceh's financial performance in terms of capital also ranks 2, with the definition that banks have adequate capital quality and adequacy relative to their risk profile, which is accompanied by strong capital management in accordance with the characteristics, scale of business and the complexity of the bank's business.</p>

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