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LAPORAN KEUANGAN ARUS KAS DALAM PANDANGAN SYARIAH (STUDI PADA PT. BANK PANIN DUBAI SYARIAH, Tbk) Khodijah, Ina; Afriani, Raden Irna
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

The purpose of this study is to formulate a form of cash flow statement sharia intact. The benefits of research with formulated cash flow statement sharia expected were: first, accounting sharia which until recently remained at the level of philosophical theoretical can be implemented in the field. Second, to contribute to the practical accountant do his practice according to Islamic values and goals syariah; the third gives empirical evidence that actual Muslims still do accounting activity appropriate syariah that can serve as a source of financial reports developing syariah; all four contributed constructively in the preparation of the financial accounting standards for companies outside of Sharia Banking. The results in this research is in the operating activities of PT. Bank Panin Dubai Syariah,Tbk if seen from the receipt of the cash flow ketundukkan is in compliance with Sharia cash flow statement the cash flow out yet for ketundukkan is still not listed. While the cash flow from investments rather than cash flow comes from the acceptance of the transaction but rather of ketundukkan creativity. Whereas the funding of the activity is in compliance with Sharia cash flow statement but still need for conformity. And for great deals in substance may have already done but in its cash flow statement is not in the list. Because of its form of Sharia cash flow statement for Banking still need further elaboration. Also realized that the financial statements of the above sharia still has many limitations. Conceptually the financial statements still have constraints to the depth of the substance.
THE EFFECT OF AUTHORIZED CAPITAL AND CORPORATE INVENTORIES ON TOTAL REVENUE IN PLANTATION COMPANIES LISTED ON IDX Romli, Ombi; Khodijah, Ina
International Journal of Multidisciplinary Research and Literature Vol. 1 No. 1 (2022): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.405 KB) | DOI: 10.53067/ijomral.v1i1.6

Abstract

Some of the problems found in this study include; (1) The total revenue of the plantation sub-sector companies is in a downward trend, (2) Most of the plantation sub-sector companies also include authorized capital, which is below 1 billion rupiahs which have the potential to reduce investor perceptions (3 ) The value of corporate inventories still tends to be in the high category. This study aims to analyze the effect of authorized capital and corporate inventories on the total revenue of plantation companies listed on the Stock Exchange for the 2016-2020 period. The research method used in this study is a causal associative method with a quantitative approach. Sampling was done using purposive sampling obtained from 16 plantation companies listed on the Stock Exchange as research samples. The results of partial hypothesis testing show that the authorized capital variable (X1) does not affect total revenue (Y). TQ12 this is evidenced by the value of tcount < ttableR (0.555 < 1.99085), corporate inventories variable (X2) has an influence on total revenue (Y) as evidenced by the value of tcount > ttableR (18.874 > 1.99085) and simultaneous hypothesis testing shows that the authorized capital variable (X1) and corporate inventories (X2) have no effect on total revenue (Y) as evidenced by the value of Fcount < Ftable (183.80 > 3.12). Based on the analysis above, it can conclude that partially authorized capital does not affect total revenue during the inventory variable affects total revenue, and simultaneously, assigned capital and inventory variables influence total revenue