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All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam EQUILIBRIUM AKTSAR: Jurnal Akuntansi Syariah Journal of Islamic Economics and Finance
rakhmawati, ita
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Economics, Econometrics & Finance

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Determinan Perubahan Laba : Ditinjau dari Rasio-Rasio Keuangan (Studi pada Perusahaan yang Tergabung di JII ) Cahya, Bayu Tri; Sa’adah, Lailis; Rakhmawati, Ita
EQUILIBRIUM Vol 8, No 2 (2020): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v8i2.7939

Abstract

This study examines the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), and Return on Assets (ROA) on changes in earnings. The research focuses on companies that are members of the Jakarta Islamic Index (JII) 2015-2018 and have positive profits, and periodically publish their financial reports. Data analysis using multiple linear regression method. The results showed that the current ratio had no significant effect on changes in earnings. This means that the current rate is an inability to predict company profits due to the ineffective value of existing assets or current liabilities. The debt-equity ratio has a significant effect on earnings. This means that the higher the DER is a signal that shows creditor confidence in paying debt increases, which indicates that the ability to generate profits also increases. Total assets turnover has no significant effect on changes in earnings. This means that total asset turnover is an inability to predict changes in earnings. This is because the use of assets to support sales is still not optimal. Return on assets has no significant effect on wages. This is related to the inability to return on investments to predict changes in earnings. A large number of assets should have a high contribution to the production process.
Penilaian Kinerja Keuangan dan Sosial Berdasarkan Sharia Maqasid Index (SMI) pada Perusahaan yang Terdaftar dalam JII Tahun 2016-2020 Az Zahra, Jihan Fatimah; Rakhmawati, Ita
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.10739

Abstract

This study aims to analyze social and financial performance using Sharia Maqasid Index (SMI) developed by Asutay and Harningtyas on companies listed on the Jakarta Islamic Index period 2016- 2020. This research is descriptive quantitative using secondary data. The object of the research is PT. Aneka Tambang, Tbk., PT. Bukit Asam, Tbk. dan PT. United Traktor, Tbk. Data analyzed by Multiple Attribute Decision Making and Simple Additive Weighting. The result showed that the social dan financial performance is low. The score of MSI showed 35,53% for PT. Aneka Tambang, Tbk. ,  33,86% for PT Bukit Asam, Tbk. and 28,15% for PT. United Tractor, Tbk. The best achievement on safeguarding human life value. Therefore, need an effort to improve financial and social performance to achieve maqasid al-sharia and provide community benefit.
Potensi dan Strategi Pengembangan Wisata Goa Pancur dalam Meningkatkan Ekonomi Warga Lokal Suparwi, Suparwi; Rakhmawati, Ita
BISNIS Vol 9, No 2 (2021): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v9i2.12151

Abstract

The main purpose of this study was to identify and identify and analyze the potential and strategies for developing Goa Pancur tourism in Jimbaran Kayen Pati Village in improving the local tourism economy. First, what is the potential of Goa Pancur tourism so that it has differentiation from other tours. Second, formulating the right strategy to increase the number of tourists and third, what is the right development strategy in increasing the local tourism economy. The data analysis method used descriptive qualitative analysis. From the results of the analysis, it was found that the tourism potential of Pancur Cave is very large but its development has not been maximized, especially the Pancur Cave itself and the existence of a swamp in front of the cave which is very different from other tours. The development strategy in increasing tourists uses a porter approach in which tourism differentiation must be maximized, tourism cost leadership to be maintained and finally segmentation efforts need to be carried out in its development. The future development strategy to improve the local economy is the stability strategy,
Mewujudkan Keunggulan Kompetitif Berbasis Gusjigang Melalui Pengembangan Sentra Bisnis Budaya Rakhmawati, Ita; Mukaromah, Widia Faridatul; Rohmah, Erina Musfiatul
JIEF : Journal of Islamic Economics and Finance Vol 1 No 2 (2021): JIEF VOL.1 NO.2 NOVEMBER 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.435 KB) | DOI: 10.28918/jief.v1i2.4452

Abstract

The purpose of this study is to analyze how to realize a gusjigang based competitive advantage through the development of business and cultural centers as well as to analyze the supporting and inhibiting factors. This research data is primary data type with data collection is done through interviews. The results of this study indicate that efforts to develop business and cultural centers through the Jenang Gusjigang Museum have proven to be able to create competitive advantages for companies in the midst of similar business competition. The advantages of the jenang museum as a business and cultural center are not only on the economic side (marketable) but also able to present the social, educational and cultural side. The company's efforts in realizing competitive advantage are carried out through three aspects, which include creating quality products, superior human resources, and developing marketing networks through excellent service.
Co-Authors Az Zahra, Jihan Fatimah Bayu Tri Cahya Lailis Sa’adah Mukaromah, Widia Faridatul Rohmah, Erina Musfiatul Suparwi Suparwi