RELEVANCE OF ACCOUNTING INFORMATION TOWARDS SHARE PRICES OF JAKARTA ISLAMIC INDEX (JII) LISTED COMPANIES

Accounting information has an important role in describing the condition and performance of a company. However, some investors have not fully used accounting information in sorting out share purchases. This study examines the relevance of accounting information to share prices in companies listed on the Jakarta Islamic Index (JII) for the period 2015 to 2020. The accounting information used is Earnings per Share (EPS), Book Value (BV), Return On Equity (ROE), Net Profit Margin (NPM), and Current Ratio (CR). With the panel data regression analysis method, the researcher found that collectively all accounting information (EPS, BV, ROE, NPM and CR) were stated to have relevance value in explaining their effect on stock prices. Individually, only BV and ROE have relevance value in influencing stock prices. As for EPS, NPM and CR have no value relevance to the share price of companies listed on the Jakarta Islamic Index (JII) for the period 2015 to 2019

DIRECT INVESTMENT STRATEGY IN DOMESTIC HAJJ FINANCIAL GOVERNANCE

This paper aims to find strategies that can be carried out by BPKH in domestic hajj financethrough direct investment. This paper includes a literature study with a normative approach by takingdata sources from the laws and regulations on haj fund management and the book “What and How toInvest in BPKH Hajj Finance. As well as from books, journals and from the internet in the form of newsrelated to investment finance hajj. Data analysis techniques and data presentation used in this study werequalitative descriptive analysis. The results obtained show that the first direct investment strategy indomestic hajj financial governance, has its own business, second, capital participation, third, investmentcollaboration, fourth, other direct investment. Examples of businesses that can be run in investment,transportation, lodging or hotels, business convection and providing gifts or gifts.

THE KSPPS STRATEGY OF BMT AIRLANGGA WAS DEVOTED TO PERSADA DURING THE COVID-19 PANDEMIC

The Covid-19 pandemic has affected many aspects. Not only for MSMEs but also Islamic microfinanceinstitutions. This study aims to determine the strategy of Islamic microfinance institutions, namely KSPPS BMTAirlangga Bakti Persada during the Covid-19 pandemic. This research uses a descriptive qualitative approachwith a case study method. The results of this study indicate that KSPPS BMT Airlangga Bakti Persada has acertain strategy so that it can survive in the Covid-19 pandemic era. The strategy includes risk managementand operational management at the institution. Risk management includes the management of default riskby members and management of default risk by the institution. Operational management is related to healthprotocols so that employees are not exposed to the Covid-19 virus.

THE EFFECT OF MUDHARABAH, MURABAHAH AND INTEREST RATE FINANCING ON NET PROFIL IN BUKOPIN ISLAMIC BANKS THE PERIOD 2016-2019

This study aims to determine the effectS of mudharabah, murabahah and interest rate financingon net profit of Bukopin Sharia Banks in the period of 2016- 2019 . This type of research is quantitativedescriptive using secondary data obtained from the Bukopin Sharia Bank's official website. This study usessaturated sampling in determining samples. The statistical method used is descriptive analysis, classicassumption test (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test),multiple linear regression analysis, hypothesis testing (T test and f test) and the coefficient of determination.The results of this study shows partially mudharabah financing has a significant negative effect on netprofit, murabahah financing has a significant positive effect on net profit, and interest rate has no effecton net profit. While simultaneously mudharabah, murabahah and interest rate financing affect net profit.

IMPLEMENTASI SOFTWARE AXATA POS DALAM MEMENUHI KEBUTUHAN SISTEM INFORMASI AKUNTANSI PADA KLINIK KESEHATAN DITINJAU DARI PERSPEKTIF MANAJEMEN BISNIS SYARIAH

Health is one of the important things in life. Health service is the most important necessary, along with increasing public awareness of the importance of health. Sima Husada Clinic is a health clinic which is focused on outpatients and inpatients, in which the data processing transaction used is a manual system. In this research, the researcher will elaborate in outline about accounting information by using software AxataPOS. The aim of this research is to describe accounting program facilitiy, in order to simplify entering data transaction and organizing financial report. The research method of this study were descriptive research. In collecting the data, the researcher used observation directly about daily transaction, beside that the researcher also did interview with the manager and Administration. The result of this research showed that the implementation of software AxataPOS to Sima Husada Clinic can be applied since it eases the clinic in processing the data of financial transaction for instance recording the cash out and cash in, payroll, medical stock such as the outcoming item, the incoming item and stock opname, and in the perspective of sharia business management a system is very much needed to make it easier to achieve the benefit of society. In this case, automatically it will generate the financial report which is needed without a long stage.

ANALISIS PENGARUH PRODUK GADAI EMAS (RAHN EMAS) TERHADAP PENINGKATAN FEE BASED INCOME (FBI) PADA PT. BANK SYARIAH MANDIRI

Fee Based Income is the income that keeps the company from decreasing the net interest margin (NIM). The amount of profit obtained by the bank as well as being efficient and effective in managing company finances, shows a good bank financial performance. One of the products of PT. BSM that provides Fee Based Income is Gold Pawn (rahn) services provided by banks to customers. This research uses quantitative data. Data obtained from the monthly financial statements of gold pawn products and FBI at PT. Bank Syariah Mandiri period January 2017 - December 2019. This study uses a simple linear regression method. Regression analysis shows that the effect of gold rahn on fee based income is significant where t count (3.826)> t table (2.03) and a significance of 0.001 <0.05 so that Ho is rejected and Ha is accepted. It can be concluded that the Gold Rahn variable has a significant effect on FBI. This happens because the total gold Rahn fee received by Bank Syariah Mandiri makes a significant contribution to the bank's profit rate.

PENGUNGKAPAN PEMANFAATAN DANA CORPORATE SOCIAL RESPONSIBILITY UNTUK PENCAPAIAN MAQASHID SYARIAH PADA PT. PLN PERSERO

Research on disclosure of Corporate Social Responsibility (CSR) in relation to Maqashid Sharia in State-Owned Enterprises (BUMN) is still rarely conducted, even though the contribution of BUMN has been felt by the community for its benefits and Maslahah. This research aims to describe disclosure of the use of corporate CSR funds in achieving Maqashid Syariah. The research method uses qualitative and descriptive approaches. The technique of data collection are interviews, observation, and literature study. The data validity was done by triangulation. This research uses CSR program data in 2018. The results show that PT. PLN Persero uses CSR Funds contibuted to the achievement of Maqashid Syariah. CSR funds are allocated for five aspects of Maqashid Syariah, namely: protecting religion (hifdz inen), protecting life (hifdz nafs), protecting intelligence (hifdz aql), protecting children (hifdz nasl), and protecting property (hifdz maal). Based on this disclosure, the use of CSR funds for the achievement of the largest Sharia Maqashid is allocated for the aspect of protection of offspring (hifdz nasl). The allocation of CSR funds is IDR 34,168,729,546, or 26.93%. Meanwhile, the smallest amount of funds in the aspect of religious protection (hifdz in) is Rp. 18,046,879,497 or 14.22%. From this research, new insights are obtained about the contribution of CSR Funds to the achievement of Maqashi Syariah. Therefore, further research is needed to measure the effect of CSR funds on the achievement of Maqashid Syariah using other methods. In addition, further research can add data over several years and add the number of objects to several other state-owned companies.

PERAN PERBANKAN SYARIAH DALAM MELAKSANAKAN CORPORATE SOCIAL RESPONSIBILITY DI MASA COVID-19

Islamic banks have an important role in social responsibility. As a part of Islamic Banking, Corporate social responsibility (CSR) has consequences on the welfare of the community, particularly, to those whose economic affected their economic by Pandemic Covid-19. CSR as a part of community empowerment provide aids like economic, social or health corresponding to theories of CSR. Ideally, CSR should have the value of truth, justice, kindness and honesty that can be manifested in business activities, especially Islamic banks and its relationships with all stakeholders. This research describes the role of Islamic banks in implementing corporate social responsibility during Pandemic Covid-19. Mandiri Syariah Bank as one Islamic Bank has couple of CSR programs such as Mitra Umat, Simpati Umat and Didik Umat. The results of this study also reveal Mandiri Syariah Bank has give aids; providing personal protective equipment (PPE) for medical personnel, helping the economy of the affected community, especially easing customer businesses during Pandemic Covid-19 as a form of social concern, as well as contributing to reducing poverty, company development, and economy and empowerment in accordance with the principles of CSR applied by Mandiri Syariah Bank like the principle of spirituality, nationalism and welfare.

ANALISIS KUALITAS PELAYANAN RUMAH SAKIT ‘AISYIYAH PARIAMAN TERHADAP KEPUASAN PESERTA JKN (JAMINAN KESEHATAN NASIONAL)

This research is a quantitative study, which aims to analyze services quality to the satisfaction of inpatient JKN participants at Aisyiyah Hospital, Pariaman. This research was conducted on July to August 2019 by using a survey design. The sample was 100 patients taken by applying purposive sampling techniques. Data were analyzed through servqual method and IPA analysis. The research results showed overall services dimension, between services provided by ‘Aisyiyah Pariaman Hospital and patient expectations, shows a gap of 2,308. This score was categorized in a high group which means the service is already good. It was based on importance analysis in quadrant A (physical evidence, empathy, and guarantee); in quadrant D (a reliability dimension); and in quadrant C (a responsiveness dimension).

KEPUTUSAN PEMBELIAN : KUALITAS PELAYANAN DAN HARGA DI Bendang Minimarket LIMA KAUM, BATUSANGKAR

The purpose of this study was to find out the influence of services quality and prices toward purchasing decisions at Bendang Minimarket, Lima Kaum, Batusangkar. This type of research was field research with descriptive methods. The results showed (1) there is a positive and significance influence of service qualities on purchasing decisions, (2) there is no influence of prices on purchasing decisions, and (3) both service qualities and prices have positive influence (70,9%) on purchasing decisions at Bendang Minimarket. While other factors (29,1%) also influence purchasing decisions.