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Marketability, profitability, and profit-loss sharing: evidence from sharia banking in Indonesia Ahmad Abbas; Ainun Arizah
Asian Journal of Accounting Research Volume 4 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-08-2019-0065

The purpose of this paper is to analyze marketability constructed from market share and concentration and to test its effect on the profitability and the mediation effects of profitâ€’loss sharing under stewardship theory.This research employs data of financial statements published by ten sharia commercial banks listed in the Indonesia Financial Services Authority during the period 2011â€“2016. The data are analyzed into path analysis model using multiple mediators.The result reveals that sharia banksâ€™ marketability in Indonesia tends to be low. Based on the test of significance through Partial Least Square, it is found that marketability has a positive effect on the level of profitability, indicating that market share and concentration of sharia banks positively lead the change on the level of Return on Asset and Return on Equity. This paper further identifies the mediation effects emerged through mudharabah and musharakah. The results point out that mudharabah has a partial effect and musharakah has a competitive effect on the relationship between market share and profitability.This paper can be a decision-maker for Central Bank and Financial Services Authority for encouraging sharia banks to enhance the power market through the mode of finances with profitâ€’loss sharing.The growth of sharia banks is currently becoming highlight of the literature of sharia banks. This paper provides insights into stewardship theory that sharia banking management provides the concept of the alignment of interest.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2020 ) , Ansyarif Khalid, Dyah Rezky Ramadhani , Ainun Arizah
Accounting, Accountability, and Organization System (AAOS) Journal Vol 3 No 1 (2021)
Publisher : Accounting, Accountability, and Organization System (AAOS) Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/aaos.v3i2.256

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, ukuran perusahaan dan reputasi Kantor Akuntan Publik (KAP) terhadap audit delay pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel terdiri dari 26 perusahaan. Data laporan keuangan perusahaan diperoleh melalui website resmi Bursa Efek Indonesia (www.idx.co.id). Hasil penelitian menunjukkan bahwa secara parsial profitabilitas berpengaruh negatif dan signifikan terhadap audit delay, solvabilitas berpengaruh positif dan signifikan terhadap audit delay, ukuran perusahaan berpengaruh positif namun tidak signifikan terhadap audit delay dan reputasi Kantor Akuntan Publik (KAP) berpengaruh negatif namun tidak signifikan terhadap audit delay

Pandemi COVID-19 dan Gebu CSR pada Perusahaan Adaro Energy Ainun Arizah; Khadijah Darwin; Ramly Ramly; Ahmad Abbas
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 4, No 4 (2020): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jisip.v4i4.1480

This research aims at disclosing the decision made by PT. Adaro Energy in conducting the donation during the pandemic of COVID-19 and understand the donation in boosting the business image. The type of this research is qualitative employing the semiotics approach. The object of this research is the narrative text in terms of CSR obtained from website and social media of Adaro Energy. The result of this research discloses that Adaro Energy is active to synergy with the various stakeholders along the pandemic of COVID-19 through the distribution of the number of donations. It is successful to boost good image of firm so that Adaro Energy can obtain the legitimacy in the form of certificate appreciated by the National Agency for Disaster Management.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2020 ) Dyah Rezky Ramadhani; Ainun Arizah; Ansyarif Khalid
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 3 No. 1 (2021): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, ukuran perusahaan dan reputasi Kantor Akuntan Publik (KAP) terhadap audit delay pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel terdiri dari 26 perusahaan. Data laporan keuangan perusahaan diperoleh melalui website resmi Bursa Efek Indonesia (www.idx.co.id). Hasil penelitian menunjukkan bahwa secara parsial profitabilitas berpengaruh negatif dan signifikan terhadap audit delay, solvabilitas berpengaruh positif dan signifikan terhadap audit delay, ukuran perusahaan berpengaruh positif namun tidak signifikan terhadap audit delay dan reputasi Kantor Akuntan Publik (KAP) berpengaruh negatif namun tidak signifikan terhadap audit delay.

ANALISIS BIAYA RELEVAN : MENERIMA ATAU MENOLAK PESANAN KHUSUS DI PT. AQUAMAS INDAH Ainun Arizah
AkMen JURNAL ILMIAH Vol 16 No 1 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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This study aims to determine the relevant cost calculation of PT. Aquamas Indah and analyze relevant costs for making decisions to accept or reject special orders. The analytical method used starts with calculating production costs and then classifying existing cost data into relevant and irrelevant costs, then separating semi-variable costs into fixed costs and variable costs, then conducting relevant cost analysis. The results of the analysis of relevant costs indicate that special orders from PT. Multi Sari Fisindo and PT. Sumber Baru can benefit the company. So it was concluded that the special order was acceptable.

The Involvement of Firms in Helping Fight the Pandemic of COVID-19 : Evidence from Indonesia Ahmad Abbas; Mohamad Ilham; Neks Triani; Ainun Arizah; Wa Ode Rayyani
Inovbiz: Jurnal Inovasi Bisnis Vol 8, No 1 (2020)
Publisher : Politeknik Negeri Bengkalis

The purpose of this study is to demonstrate the magnitude of firms socially involved in helping fight the pandemic of COVID-19. This study highlights 680 go public firms in Indonesia. The content analysis is used to find the information of firms’ social involvement. The result point of this study demonstrates that from 680 go public firms listed during the pandemic, there are only seven and one-half percent of companies involved in combating the coronavirus outbreak. Firms provide the donation including funds, free internet services, nutrition products, masks, and medical supplies. They have recognized their social involvement as the form of corporate social responsibility

PEMBERIAN INSENTIF PAJAK BAGI PELAKU UMKM DI MASA PANDEMI COVID 19 Ainun Arizah; Khadijah Darwin; Nurul Fuada
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4286

Abstract The COVID-19 pandemic that is felt throughout the world has had a significant impact on almost all levels of society. The Indonesian government has issued various policies to maintain economic stability. MSME actors as taxpayers are required to report their monthly business realization reports if they want to get tax incentives. This study focuses on understanding the application of PMK No. 9 of 2021 regarding MSME tax incentives borne by the government. In this case, how MSMEs interpret the existence of these tax incentives for the sustainability of their business. This study uses a qualitative method in the form of a case study by conducting interviews with related informants. The results of the study found that government policies provide tax incentives for MSME actors by issuing PMK No. 9 of 2021 was carried out as a positive response to the government seeing the continuity of MSME businesses which began to falter during the Covid 19 pandemic. The culinary sector was chosen because culinary is one of the basic needs which certainly generates considerable profits compared to other sectors. The Covid 19 pandemic that was felt by the culinary sector MSMEs made them also have to experience economic difficulties. Access to information that is not as 'open' as access to other information related to tax incentives makes MSME actors not access this information at the beginning of the policy and the use of tax incentives from the government is still quite burdensome for MSME actors because of the requirement to report monthly business realization reports. Keywords : COVID – 19, Insentif Pajak, UMKM

PENGUATAN AKUNTABILITAS PENGELOLAAN SYIRKAH Muryani Arsal; Ainun Arizah; Nurul Fuada; Rezky Vivi Elfhita
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 1 (2023): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i1.11781

Abstrak: Syirkah merupakan bentuk usaha yang mencampurkan hartanya dengan harta orang lain dan sulit untuk dibedakan yang mengharuskan adanya akad diantara orang yang berserikat dalam modal dan keuntungan, sehingga memerlukan pertanggungjawaban pengelolaan atas pencampuran harta tersebut dari pengelola kepada pemilik modal. Oleh karenanya, tim pengabdian bertujuan memberikan penguatan akuntabilitas atas pengelolaan usaha syirkah. Kegiatan pengabdian ini menggunakan metode adactive collaboration management dan pelatihan partisipatif. Mitra kegiatan adalah mitra pemateri sebanyak dua orang yang merupakan ketua dan bendahara forum dosen ekonomi dan bisnis Islam yang bertempat tinggal di Malang Jawa Timur dan mitra pelaku syirkah sebanyak sembilan orang yang merupakan pelaku syirkah yang ada di Kota Makassar dan bergerak dibidang rumah makan, café dan resto, percetakan dan fotocopy, laundry serta rumah jahir akhwat Evaluasi kegiatan dilakukan dengan wawancara terhadap mitra pelaku syirkah. Hasil evaluasi di dapati bahwa terjadi peningkatan 100 persen dimana mitra memahami dengan baik adanya akuntabilitas transedental yang harus di lakukan oleh pengelola syirkah terhadap modal yang diberikan oleh pemilik.Abstract: Syirkah is a form of business that mixes its assets with other people's assets and is difficult to distinguish which requires a contract between people who are united in capital and profits, thus requiring management accountability for the mixing of these assets from the manager to the owner of the capital. Therefore, the team aims to strengthen accountability for the management of the syirkah business. This activity uses the method of active collaboration management and participatory training. The activity partners consist of two, namely two speaker partners who are the chairman and treasurer of the Islamic economics and business lecturer forum residing in Malang, East Java and nine syirkah actors who are syirkah actors in Makassar City and are engaged in housing. restaurants, cafes and restaurants, printing and photocopying, laundry and sewing houses for sisters. Evaluation of activities is carried out by interviewing syirkah partners. The results of the evaluation found that there was a 100 percent increase where the partners understood well that there was transcendental accountability that had to be carried out by the syirkah manager for the capital provided by the owner.

Kinerja Keuangan Perusahaan Kosmetik Menggunakan Analisis Economic Value Added: Bukti dari Perusahaan di Indonesia Nurul Fuada; Khadijah Darwin; Ainun Arizah; Wahyuni Wahyuni
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.2561

Tujuan diadakannya penelitian ini adalah untuk mengetahui dan menganalisis kinerja perusahaan kosmetik yang terdaftar di BEI selama 2018 sampai tahun 2020 dengan menggunakan analisis Economic Value Added (EVA). Jenis data yang digunakan adalah data kuantitatif yaitu data yang diperoleh dari laporan keuangan perusahaan-perusahaan kosmetik yang terdaftar di BEI. Sumber Data yang digunakan dalam penulisan ini adalah data sekunder yaitu data yang diperoleh dari dokumen perusahaan dan informasi tertulis mengenai keadaan perusahaan berupa laporan keuangan serta beberapa data-data keuangan lain yang berkaitan dengan pembahasan. Metode analisis yang digunakan dalam penelitian ini adalah menggunakan metode deskriptif, yaitu menggambarkan penilaian kinerja keuangan menggunakan metode Analisis Economic Value Added (EVA) yang juga berkaitan dengan analisis NOPAT yaitu suatu analisis dimana laba yang diperoleh dari operasi perusahaan setelah dikurangi pajak penghasilan. Hasil perhitungan menggunakan metode Economic Value Added (EVA) pada perusahaan PT. Mustika Ratu, Tbk, PT. Martina Berto Tbk, dan PT. Mandom Indonesia, Tbk selama 3 periode yaitu tahun 2018-2020 menunjukkan kondisi yang kurang baik, karena Economic Value Added (EVA) bernilai negatif tiap tahun atau EVA < 0, yang artinya perusahaan belum mampu memberikan nilai tambah ekonomis dan tidak memenuhi harapan para pemegang saham dikarenakan tidak mendapatkan pengembalian yang setimpal dengan investasi yang ditanamkan. Kata Kunci: Economic Value Added; Kinerja Keuangan.

PENINGKATAN DAYA SAING USAHA KULINER SETELAH PANDEMI COVID-19 Khadijah Darwin; Ainun Arizah; Nurul Fuada; Rini Sulistiyanti
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 2 (2023): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i2.13543

Abstrak: Setelah Pandemi Covid-19, UMKM mulai bangkit. Salah satu sektor UMKM yang berkembang pesat adalah sektor kuliner. UMKM Kuliner di Kota Makassar mengalami kendala dalam pemasaran produknya karena keterbatasan dalam memanfaatkan berbagai media digital dan tampilan produk yang tidak menarik. Pengelolaan keuangan UMKM masih terbatas karena berbagai literatur hanya berfokus kepada usaha besar. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk meningkatkan daya saing usaha UMKM sektor Kuliner di Kota Makassar. Metode yang digunakan adalah dengan observasi, ceramah, diskusi dan pelatihan. Kegiatan diikuti oleh 10 orang, meliputi pelaku UMKM, tim pengabdi Universitas Muhammadiyah Makassar, narasumber dari Universitas Muhammadiyah Makassar, dan Wartawan salah satu media cetak di Kota Makassar. Hasil observasi menunjukkan bahwa peserta yang memiliki akun IG mendaftarkan akunya sebagai akun bisnis. Mereka juga aktif melakukan promosi di semua akun media sosialnya, namun belum melakukan promosi berbayar. Selanjutnya, tidak ada peserta yang memisahkan antara harta pribadi dan harta usahanya, dan hanya 20% peserta yang melakukan pencatatan keuangan. Peserta juga dilatih membuat foto produk menggunakan perlengkapan sederhana untuk ditampilkan pada akun media sosial yang digunakan untuk memasarkan produk mereka. Hasil kegiatan menunjukkan melalui kegiatan alih teknologi terjadi peningkatan pengetahuan dan ketrampilan peserta dalam mengelola keuangan dengan menggunakan aplikasi pencatatan keuangan yaitu E Kas. Semua peserta telah mengetahui pentingnya melakukan pemisahan harta pribadi dan usahanya, peserta juga mampu membuat foto produk yang menarik. Abstract: After the Covid-19 Pandemic, MSMEs began to rise. One of the fastest growing MSME sectors is the culinary sector. Culinary MSMEs in Makassar City experience problems in marketing their products due to limitations in utilizing various digital media and unattractive product displays. MSME financial management is still limited because various literatures only focus on large businesses. This Community Service activity aims to increase the competitiveness of MSME businesses in the Culinary sector in Makassar City. The methods used are observation, lectures, discussions and training. The activity was attended by 12 people, including MSME actors, the Muhammadiyah Makassar University service team, resource persons from the Muhammadiyah Makassar University, and journalists from one of the print media in Makassar City. The observation results show that participants who have an IG account register their account as a business account. They also actively carry out promotions on all their social media accounts, but have not carried out paid promotions. Furthermore, none of the participants separated personal and business assets, and only 25% of participants kept financial records. Participants were also trained in making product photos using simple equipment to be displayed on social media accounts used to market their products. The results of the activity show that through technology transfer activities there is an increase in the participants' knowledge and skills in managing finances by using a financial recording application, namely E Cash. All participants already know the importance of separating personal and business assets, participants are also able to make attractive product photos.

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