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All Journal Jurnal Akuntansi dan Audit Syariah (JAAIS) Nusantara Islamic Economic Journal Journal of Islamic Economics and Finance
M. Arif Kurniawan
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Religion Humanities Economics, Econometrics & Finance

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Analisis CAPM Dalam Pembentukan Portofolio Optimal Pada Jakarta Islamic Indeks Saat Resesi Di Indonesia M. Arif Kurniawan; Rafita Vani Eka Suci
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 2 No. 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v2i1.4086

Abstract

The purpose of this study is to determine the optimal portfolio formation usingcapital asset pricing model analysis, besides that this study also calculates theproportion of funds in each company's stock and calculates the amount of realizedreturn and expected return as well as portfolio risk. The research design usedquantitative descriptive analysis. The population of this research is stocks that areincluded in the Jakarta Islamic Index (JII) during the recession in Indonesia,namely November 20, 2020 to May 31, 2021. By using the purposive samplingmethod in determining the sample criteria and obtained a number of 29 companiesas research samples. The method in forming the optimal portfolio uses the capitalasset pricing model. The results of the research are 29 companies that fall into theoptimal stock category, there are 12 companies including MDKA, JPFA, ANTM,TKIM, SCMA, EXCL, UNTR, AKRA, MNCN, CPIN, TLKM, PTPP and other sharesthere are 17 stocks that are not included in optimal stock category. Calculationsusing the CAPM method obtained a CAPM value of 0.01708 which means that thevalue of the rate of return on an asset in a company incorporated in the JakartaIslamic Index for the research period is 0.01708 with a market variance of 0.00062and a portfolio variance of 1.13500.
SUPERVISION OF SHARIA COOPERATIVES BASED ON FINANCIAL STATEMENTS: Analysis of Financial Statements of BMT Tumang 2015-2019 Dwi Harmoyo; M. Arif Kurniawan
NUsantara Islamic Economic Journal Vol. 1 No. 1 (2022): 2022 January
Publisher : Department of Islamic Economic, Faculty of Economic and Business, Nahdlatul Ulama Islamic University (UNISNU) Jepara, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.764 KB) | DOI: 10.34001/nuiej.v1i1.64

Abstract

This research discusses the supervision of sharia cooperative with financial statement basic, the document study of BMT Tumang Financial Statement from 2015 to 2019 Year. The research is sequential exploratory research, it's mean to mix between quantitative research and qualitative research, quantitative method to use financial statement analyze approach next to explained in qualitative descriptive approach. The purposes of the research to assess and describe into criteria (disobedient, less obedient, quite obedient, obedient) of cooperative compliance, financial compliance, and sharia compliance. Cooperative compliance that consists of cooperative principles such as: giving, democratist, justice of profit laverge, resource appreciate, and independence. Financial compliance that consists of financial management such as: capitaly, productive assets, efficiency, liquidity, and growth. Sharia compliance that consists of sharia principle such as: amanah, muamalah, khalifah, 'is, interest free, and uncentralistic economic. The result of the research show that BMT Tumang has obedient to compliance of membering, abedient to compliance of democratic, less obedient to compliance of justice, less obedient to compliance of profit laverge, quite obedient to compliance of resource appreciate, and less obedient to compliance of independence. BMT Tumang has less obedient to compliance of capitaly, obedient to compliance of productive assets, quite obedient to compliance of efficiency, less obedient to compliance of liquidity, less obedient to compliance of growth. BMT Tumang has obedient to compliance of amanah, quite obedient to compliance of muamalah, obedient to compliance of khalifah, less obedient to compliance of 'is, less obedient to compliance of interest free and obedient to compliance of uncentralistic economic. The research results would be better use observation and interview also. The supervision of sharia cooperative with financial statement basic aspected is useful for supervisors of sharia cooperative to compliance assessment.
Faktor-Faktor Yang Mempengaruhi Tingkat Sustainability Report Dalam Pengungkapan Informasi Laporan Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks wahidwahyu; M. Arif Kurniawan; Fitri Arini
Journal Of Islamic Economics And Finance Vol 2 No 1 (2022): Volume 2 Nomor 1 Tahun 2022
Publisher : UIN K.H. ABDURRAHMAN WAHID PEKALONGAN

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

Abstract

This study aims to examine the factors that can affect the level of sustainability reporting on Islamic companies listed on the Jakarta Islamic Index. Sampling using purposive sampling. The number of observations that are of concern to this study are 55 observations from 2017 to 2021. The data were analyzed using linear regression analysis. Empirical test results show that profitability affects the sustainability report, leverage affects the sustainability report, company size affects the sustainability report and firm value affects the sustainability report.
Co-Authors Dwi Harmoyo Fitri Arini Rafita Vani Eka Suci wahidwahyu