Peran  Wadi’ah dan Mudharabah Dalam  Profitabilitas Bak Muamalat

2021 ◽  
Vol 1 (1) ◽  
pp. 74-83
Author(s):  
Bakti Toni Endaryono ◽  
Abdul Robi Jaelani ◽  
Agung Prasetyo
Keyword(s):  
Quantitative Analysis ◽  
Research Method ◽  
Secondary Data ◽  
Financial Statements ◽  
The Public

The bank's ability to increase profitability is inseparable from its ability to collect funds from the public in various schemes. This study aims to analyze the role of wadiah and mudarobah savings in the profitability of Bank Muamalat. The research method used is quantitative analysis with secondary data from the quarterly financial statements of PT Bank Muamalat Indonesia 2016-2019. The results showed that simultaneously wadi'ah and mudharabah savings had a significant effect on BMI's profitability. While partially, wadiah and mudharabah savings have no significant effect on BMI's profitability.

Pengaruh Audit Tenure dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 127-145
Author(s):  
Sayuthi Sayuthi
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Research Method ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Negative Influence ◽  
Manufacturing Company

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39  firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.

scholarly journals Evaluation of the Effectiveness of Brazilian Community Restaurants for the Dimension of Low-Income People Access to Food

Nutrients ◽  
2021 ◽  
Vol 13 (8) ◽  
pp. 2671
Author(s):  
Mateus Santana Sousa ◽  
Camila Silveira Silva Teixeira ◽  
Jamacy Costa Souza ◽  
Priscila Ribas de Farias Costa ◽  
Renata Puppin Zandonadi ◽  
...  
Keyword(s):  
Low Income ◽  
Formal Education ◽  
Average Energy ◽  
Secondary Data ◽  
Target Population ◽  
Service Capacity ◽  
The Public ◽  
The Government ◽  
Access To Food

This study aimed to evaluate the effectiveness of community restaurants (CRs), managed by the Government of the State of Bahia/Brazil, for the dimension of access to food. The study used secondary data obtained from the public opinion survey Profile of users of community restaurants in Salvador. The nutritional information was accessed through the analysis of CRs’ menus. Adequate effectiveness of access to food was considered when the CR served meals to 50% to 70% of the users considered the target audience (individuals served by the two CRs located in the city of Salvador/Bahia/Brazil). The participants (n = 1464; 778 as low-income individuals) were adult CR users from Salvador/Brazil. Most of the respondents were male, 40 to 54 years old, not white, had up to 9 years of formal education, without a partner, and living in the municipality of Salvador. The evaluated CRs are effective in serving 53.1% of the target population in their total service capacity. Meal provision only reached an estimated 0.7% of the socially vulnerable community in the district. The average energy value of the meal served by the CR units was 853.05 kcal/meal, with a mean energy density composition classified as average (1.15 kcal/g). The effectiveness of the evaluated community restaurants showed that these instruments were minimally effective in promoting access to food for the low-income population within their total daily service capacity, and the current quantity of these facilities was insufficient. However, these instruments stand out in the fundamental role of promoting the daily distribution of meals to the Brazilian population with the highest social vulnerability levels.

scholarly journals IMPACT OF DIVIDEND PAYOUT ON FIRM’S PERFORMANCE UNDER LOW GROWTH OPPORTUNITIES

2021 ◽  
Vol 9 (3) ◽  
pp. 1156-1165
Author(s):  
Taymoor Ali ◽  
Muhammad Kashif Khurshid ◽  
Adnan Ali Chaudhary
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Firms ◽  
Growth Opportunities ◽  
Dividend Payout ◽  
Relationship Of ◽  
The Relationship

Purpose of the study: The objective of the study was to investigate the relationship of the dividend payout on a firm's performance under low growth opportunities from the manufacturing sector of Pakistan. Methodology: A sample of 251 firms out of 378 manufacturing firms listed at the Pakistan Stock Exchange (PSX), have been carefully chosen for the era of ten years from 2006 to 2015. The secondary data was obtained from the firm’s web financials and analysis of financial statements, published by the statistics department of the State Bank of Pakistan. For the persistence of investigation panel data (fixed effect) analyses were employed in this study. Main Findings: The fallouts of the analysis revealed that the dividend payout ratio has an insignificant relationship with the firm's performance in the low growth perspectives of the study. Applications of this study: The findings of the study are helpful for the financial managers of the firms facing low growth opportunities. Furthermore, the investors in capital markets can use the findings of this while investing. The originality of this study: The study focussed on the role of low growth opportunities while studying the nexus of dividend pay-out and the firm’s financial performance which inherits the novelty and originality of the study.

scholarly journals TanggungJawab Polri dalam Pengamanan Calon Kepala dan Wakil Kepala Daerah di Kota Denpasar

2021 ◽  
Vol 2 (3) ◽  
pp. 558-562
Author(s):  
Dimas Putra Wicaksana ◽  
Agung Anak Sagung Laksmi Dewi ◽  
Luh Putu Suryani
Keyword(s):  
Research Method ◽  
Secondary Data ◽  
Legal Research ◽  
Responsible Action ◽  
National Police ◽  
Article 5 ◽  
Security Procedures

The responsibility of the National Police in securing the candidates who will be elected as regional heads and also their deputy is a responsible action during the regional head elections, therefore the police apparatus is very important in maintaining security and order during the election. This study examines the form of security for candidates for regional heads and deputy regional heads in Denpasar City and explains the responsibility of the National Police for the security of candidates for regional heads and deputy regional heads in Denpasar City. The research method used is an empirical legal research method, with a statutory approach. The data used are primary and secondary data obtained by interview, observation and documentation techniques. The results of the study indicate that the security procedures for candidates who will be elected as regional heads and also their representatives in Denpasar City are referred to the rules implemented by the Denpasar Police and based on Article 5 paragraph (2) of Law No. 2 of 2002 concerning the Police. While the responsibility of the National Police for the security of candidates who will be elected as regional heads and also their representatives in Denpasar City is as the bearer of obligations, especially under the command of the Chief of Police, one of the main tasks of carrying out these obligations is the role of the Police as an intelligence unit in overcoming potential security disturbances.

scholarly journals Analyzing the Effect of Board of Commissioners’ Characteristics, Managerial Ownership, and Financial Performance on Financial Risk Disclosure

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Muhammad Syafwan Hady
Keyword(s):  
Financial Performance ◽  
Financial Risk ◽  
Control Variable ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Risk Disclosure ◽  
Independent Variables

<p>This study aims to examine the role of the board of commissioners’ characteristics, managerial ownership, and financial performance on financial risk disclosure. The target population of this study was sharia banks registered in the Indonesian banking directory in 2012-2016. This study used secondary data in the form of annual financial statements obtained from the source sites of each bank. Using purposive sampling, 11 sharia banks in Indonesia were selected as the appropriate sample. This study employed a scoring technique to measure the level of financial risk disclosure. The results show that the independent variables including the board of commissioners size, independent board of commissioners proportion, profitability, and size as the control variable significantly influenced the variable of FRD. However, the variable of CAR, FDR, and managerial ownership had no effect on financial risk disclosure. The result of F test showed that independent variables included in the regression model simultaneously affected the dependent variable.</p>

scholarly journals Perlakuan Akuntansi Aset Tetap Pada Pt Trans Marga Jateng Tahun 2016

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Abiyusa Alizar ◽  
Christina Retno Gayatrie
Keyword(s):  
Research Method ◽  
Comparative Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative And Quantitative ◽  
Final Project ◽  
Fixed Assets ◽  
Secondary Data Source ◽  
Data Source ◽  
Accounting Major

<p>Abiyusa Alizar, "Accounting Treatment of Fixed Assets at PT Trans Marga <br />Jateng in 2016", Final Project D3 of Accounting Major at State Polytechnic of <br />Semarang, under guidance of Christina Retno Gayatrie, S.E., M.Si., and Sumanto, S.H., M.H., July 2017, 58 pages.<br />This research aims to determine whether accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been in accordance with PSAK or not. Data analysis used is comparative method. The research method consisted of data clasification which are qualitative and quantitative, primary and secondary data source. Writing technique used are descriptive and exposition method, and collecting data are interview and literatures study method. The results showed that the accounting treatment of Fixed Assets at PT Trans Marga Jateng in 2016 has been guided by PSAK, but in recognition and measurement of Fixed Assets has not been fully in accordance with PSAK, because there is an error in record the account name and depreciation that will result inaccurate of financial statements.</p>

scholarly journals Pengembangan Agroindustri Olahan Terong Belanda di Kabupaten Wonosobo Jawa Tengah

2020 ◽  
Vol 5 (1) ◽  
pp. 39-49
Author(s):  
Eni Istiyanti ◽  
Francy Risvansuna Fivintari ◽  
Elita Khairunnisaa
Keyword(s):  
Quantitative Analysis ◽  
Research Method ◽  
Fruit Juice ◽  
Value Added ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
The Government ◽  
Processed Products ◽  
Industry Needs

Tamarillo has soft characteristics and contains a lot of water so they are easily damaged if stored in fresh form, therefore it is necessary to have post-harvest handling in the form of processing in order to extend the shelf life. The study aims to analyze the costs, income, and profits, as well as the feasibility seen from the R / C, break event point (BEP), and the added value of various tamarillo processed products. The study was conducted in a survey of all tamarillo processed agroindustry in Wonosobo Regency, which amounted to 6 agroindustries. The research method used is descriptive quantitative analysis. The study uses primary data obtained through interviews and secondary data by means of documentation. Tamarillo processed products consist of candied, fruit juice, dodol, wajik, and candied pumpkin. The results showed that the production of candied tamarillo is the most compared to other processed products and can generate the greatest income and profits. All tamarillo processed products are feasible based on R/C, BEP, and value-added criteria. The development of tamarillo agro-industry needs the support of the government and related parties to provide education to consumers about the benefits of tamarillo.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI

2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Public Accounting ◽  
Variable Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

PERAN MODAL MANUSIA TERHADAP KINERJA ORGANISASI YANG DIMEDIASI OLEH KREATIVITAS UNIVERSITAS KRISNADWIPAYANA

2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Sintya Agustin ◽  
Fajar Cahyo Utomo
Keyword(s):  
Human Capital ◽  
Quantitative Analysis ◽  
Organizational Performance ◽  
Research Method ◽  
Quantitative Methods ◽  
Statistical Information ◽  
Quantitative Approach ◽  
Analysis Approach ◽  
Test Results

<em>This study aims to determine the description and influence of human capital, creativity and organizational performance at Krisnadwipayana University.  The research method used in this study using quantitative methods can be interpreted as a research method based on the philosophy of positivism. Researchers who use a quantitative approach will test a theory by detailing specific hypotheses, then collect data to support or refute these hypotheses. The approach to be used in this research is a quantitative analysis approach based on statistical information. This study shows that the effect of human capital on creativity has a significant effect, the effect of human capital based on the test results has a significant effect on organizational performance, the effect of creativity based on the test results has a significant effect on organizational performance, and the effect of human capital through creativity does not affect organizational performance. because the existence of creativity as a mediating variable does not make the role of human capital increase in organizational performance.</em>

PEMBAHARUAN HUKUM ISLAM DI MESIR DAN SUDAN: STUDI KOMPARASI

2021 ◽  
Vol 2 (3) ◽  
pp. 1
Author(s):  
Asrizal Saiin ◽  
Hasbi Umar ◽  
Hermanto Harun
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Islamic Law ◽  
Secondary Data ◽  
Western Civilization ◽  
Normative Approach ◽  
Western Imperialism ◽  
Secondary Data Source ◽  
Data Source

This paper discusses how the renewal of Islamic law occurred in Egypt and Sudan. This study uses a qualitative research method with a normative approach. The data source used in this study is a secondary data source, because it only examines the literature or literature. From the results of this study, it can be understood that the role of the countries of Egypt and Sudan in fighting for qanunization (taqnin) and the formalization of Islamic law is very large. Even though they have to go through the challenges of Western imperialism and secularism, so that Islamic societies and countries have variations in responding to Western civilization today. The renewal of Islamic law in Egypt and Sudan occurred because of the struggle of Muslims in Egypt and Sudan with the rulers of the Islamic world, between secularism and Islamic law.

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