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All Journal Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi Syariah Teori dan Terapan AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Al-Insyiroh: Jurnal Studi Keislaman LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan BALANCE: Economic, Business, Management and Accounting Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Creative Student Research Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Santri : Jurnal Ekonomi dan Keuangan Islam
Dahruji, Dahruji
Universitas Trunojoyo Madura
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Etika Bisnis Dalam Perspektif Ekonomi Islam: Tinjauan Teoritik Dan Empiris Di Indonesia Dahruji, Dahruji; Permata, Arif Rachman Eka
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 4, No 1: Januari 2017
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v4i1.5063

Abstract

Tujuan paper ini dibuat untuk mengetahui etika bisnis dalam perspektif ekonomi islam secara teoritik dan empiris. Penggunaan kajian penelitian sebelumnya serta pengambilan teori dari berbagai referensi menjadikan penelitian ini menarik untuk disusun. Untuk metode penelitian, pendekatan kualitatif kualitatif dengan jenis penelitian diskriptif. Metode yang digunakan kajian kepustakaan. Studi analisis sumber bukti baik kualitatifdan  studi komparasi hasil penelitian terdahulu serta artikel-artikel di media masa yang terkait dengan pembahasan. Dari data-data yang diperoleh kemudian disusun berdasarkan aturan dan analisis yang sesuai dengan kaidah penulisan sehingga mempermudah pembahasan masalah-masalah yang ada. metode analisis data yaitu teknik analisis data deskriptif kualitatif. Hasil paper ini ialah Secara  teoritis konsep etika dalam bisnis secara perspektif ekonomi islam jika dilihat memiliki karakteristik yang kuat dan positif jika dilakukan, selain itu tuntunan yang diberikan untuk menjadi seorang pengusaha yang baik sudah jelas adanya dan bersumber langsung dari Al-Qur;an dan Al-Hadist. Dalam praktek empirisnya beberapa penelitian tentang penerapan etika bisnis dalam bisnis sudah sesuai dan baik, dampaknya terhadap usahanya pun baik. jadi etika bisnis islam sudah teruji dan membawa kemaslahatan jika diterapkan dengan baik.
SWOT Analysis of Bukit Jaddhih for Halal Tourism Village Destination in Bangkalan Regency Dahruji Dahruji; Mashudi Mashudi; Bustomi Arisandi
Al-Insyiroh: Jurnal Studi Keislaman Vol. 8 No. 1 (2022): Maret
Publisher : LP3M STAI Darul Hikmah Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35309/alinsyiroh.v8i1.5241

Abstract

Bangkalan district is the closest district to the city of Surabaya than the cities on the island of Madura. This is an extraordinary potential of the economic sector, especially in the halal tourism sector. There are several tourist destinations that can be conceptualized in Bangkalan district, one of which is Jaddhih Hill Tourism which is located in Jaddhih village, Socah district, Bangkalan district. This destination is a tourist destination that explores the nature that exists in the village. This destination has not conceptually been conceptualized as a halal tourist destination, but considering that this is a 100% Muslim population, it certainly has its own potential to become a halal destination. With the SWOT analysis method, this research tries to analyze in terms of strengths, weaknesses, opportunities and challenges to be conceptualized as a halal tourist destination. The results of the calculations from IFAS and EFAS that have been carried out show the score value, namely Strengths of 3.13, Weaknesses of 2.24, Opportunities Factors of 3.31, Challenges Factors (Threats) of 2 ,33. So it can be concluded that the Bukit Jaddhih Tourism Object is very possible to be used as a Halal tourism village destination by approaching office holders both at the village level and at the government level. The challenges and weaknesses that need to be addressed are the availability of facilities to the location, security and public transportation that does not yet exist to the location as well as several matters relating to the development of these destinations
Studi Pengolahan Limbah Usaha Mandiri Rumah Tangga dan Dampak Bagi Kesehatan di Wilayah Kenjeran, Surabaya Dahruji Dahruji; Pipit Festy Wilianarti; Totok Totok Hendarto
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2017): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.901 KB) | DOI: 10.30651/aks.v1i1.304

Abstract

At this time the development of the industry in Indonesia is growing rapidly, there are currently large and small industries. An assortment of chemical industry, paper, textiles and cement. The small industry such as industry know. Many industries can generate positive and negative impacts. The positive impact of the industry, among others, the creation of jobs and the use of new technologies in various fields. The negative effects derived from industrial waste in the form of waste, liquid waste containing substances that are harmful to the surrounding community, so that the disposal of waste produces a toxic substance that causes the growth of bacteria that breed. With the indiscriminate disposal of waste fluids can cause problems for humans share, environment and water, can grow germs or other germs harmful to humans, would be susceptible to various diseases due to the influence of chemicals that pollute the river. Long-kelaman waste fluid change color to dark brown and smelly, and the stench is going to result in respiratory problems for people around. (Atinah fatal 2007).The research method using descriptive research method, with consecutive sampling technique to sample 21 people. Analysis using the percentage description. Results obtained 17 percent of skin disorders, diarrhea 2 percent, and laboratory values averaged COB try the 1 meter including pemcemaran being.With the existence of this study is expected an increase of knowledge in the management of household waste small industries. 
PENGARUH PERILAKU WAJIB PAJAK MENGENAI TINGKAT PEMAHAMAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKANNYA Dahruji Inar
BALANCE: Economic, Business, Management and Accounting Journal Vol 8, No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.681

Abstract

This study is associative, this study entitled "The Effect of Tax Behaviour Understanding Concerning Rate Taxpayer and Taxpayer Awareness Against the Taxpayer Compliance Level Compliance tax obligations," Empirical studies on individual taxpayers in Bangkalan. It aims to study to determine the effect of two or more variables. This study proves the hypothesis that the taxpayer awareness and understanding of the taxpayer having effect on individual tax compliance. Based on the research that has been conducted in conjunction with data analysis and testing, it was found that the taxpayer awareness partially affect the compliance of the taxpayer. So is understanding the partially taxpayer also affect tax compliance. In addition, jointly or taxpayer awareness and understanding taxpayers also have an influence on tax compliance. Keywords: awareness of the taxpayer, the taxpayer understanding, compliance of the tax payer.
PENGARUH PERILAKU WAJIB PAJAK MENGENAI PEMAHAMAN DAN KESADARAN TERHADAP KEPATUHAN MEMENUHI WAJIB PAJAK Dahruji Inar
BALANCE: Economic, Business, Management and Accounting Journal Vol 7, No 01 (2010)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v7i01.691

Abstract

This research is associative, the study titled "Effect of Taxpayer Behavior Regarding the level of understanding and awareness Taxpayers Taxpayers Against The Taxpayer Compliance Liabilities In Addressing taxation", empirical studies on individual taxpayers in the District of Bangkalan. This research aims to to determine the effect between two or more variables. This study proves the hypothesis that the taxpayer awareness and understanding of the taxpayer to have effect on an individual taxpayer compliance. Based on research conducted in conjunction with data analysis and testing, it was found that the taxpayer awareness of the partial effect on the compliance of the taxpayer. So is the understanding by the partial taxpayer also affect taxpayer compliance. In addition, jointly or taxpayer awareness and understanding of tax payers also have an impact on taxpayer compliance. Key words: awareness of the taxpayer, the taxpayer understanding, compliance of the tax payer.
The Effect of Profitability on Financial Distress in Sharia Commercial Banks for The Period 2018 – 2020 Dahruji Dahruji; A'yunina Amalia Muslich
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 3 (2022): Mei-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20223pp388-400

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh rasio Return on Assets (ROA), Return on Equity (ROE) dan Net Profit Margin (NPM) terhadap Financial Distress pada Bank Umum Syariah di Indonesia. Metodologi penelitian yang digunakan yaitu analisis regresi logistik. Sampel yang digunakan sebanyak 9 Bank Umum Syariah pada periode 2018 kuartal pertama hingga 2020 kuartal keempat. Hasil Penelitian ini menunjukkan bahwa ROA dan ROE tidak berpengaruh dengan arah negatif terhadap financial distress, sedangkan NPM berpengaruh dengan arah negatif terhadap financial distress. Penelitian ini diharapkan bisa memberikan informasi terkait financial distress yang sedang dialami oleh Bank Umum Syariah dan digunakan sebagai landasan atau dasar untuk mengambil keputusan agar dapat tanggap dalam menangani financial distress serta mencegah terjadinya kebangkrutan sehingga permasalahan tersebut terselesaikan. Kata Kunci: Profitabilitas, Financial Distress, Bank Umum Syariah. ABSTRACT This study aims to analyze the effect of the ratio of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on Financial Distress at Islamic Commercial Banks in Indonesia. The research methodology used is logistic regression analysis. The sample used is 9 Islamic Commercial Banks in the 2018 first quarter to 2020 fourth quarter. The results of this study indicate that ROA and ROE have no negative effect on Financial Distress, while NPM has a negative effect on Financial Distress. This research is expected to provide information related to the financial distress that is being experienced by Islamic Commercial Banks and is used as a basis or basis for making decisions so that they can be responsive in dealing with financial distress and prevent bankruptcy so that the problem is resolved. Keywords: Profitability, Financial Distress, Islamic Commercial Banks.   DAFTAR PUSTAKA Ali, M. (2013). Buku saku perbankan syariah. Jakarta: Kementerian Agama RI. Almira, N. P. A. K., & Wiagustini, N. L. P. (2020). Return on asset, return on equity, dan earning per share berpengaruh terhadap return saham. E-Jurnal Manajemen Universitas Udayana, 9(3), 1069-1088. https://doi.org/10.24843/ejmunud.2020.v09.i03.p13 Basuki. (2021). Pengantar metode penelitian kuantitatif. Bandung: Media Sains Indonesia. Dwijayanti, S. (2010). Penyebab, dampak, dan pbediksi dari financial distress serta solusi untuk mengatasi financial distress. Jurnal Akuntansi Kontemporer, 2(2), 191–205. https://doi.org/10.33508/JAKO.V2I2.1022 Effendi, I., & Hariani, P. (2020). Dampak covid-19 terhadap bank syariah. Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan, 20(79), 221–230. http://dx.doi.org/10.30596%2Fekonomikawan.v20i2.5553 Fahmi, I. (2017). Analisis laporan keuangan. Bandung: CV Alfabeta. Hapsari, E. I. (2012). Kekuatan rasio keuangan dalam memprediksi kondisi financial distress perusahaan manufaktur di BEI. Jurnal Dinamika Manajemen, 3(2), 101–109. https://doi.org/10.15294/JDM.V3I2.2438 Hariyani, I. (2010). Restrukturisasi & penghapusan kredit macet. Jakarta: PT Elex Media Komputindo. Hery. (2015). Analisis kinerja manajamen. Jakarta: PT Grasindo. Ilhami, & Thamrin, H. (2021). Analisis dampak covid 19 terhadap kinerja keuangan perbankan syariah di Indonesia. Jurnal Tabarru’: Islamic Banking and Finance, 4(1), 37–45. https://doi.org/10.25299/jtb.2021.vol4(1).6068 Kusdiana, Y. (2014). Analisis model camel dan altman’s z-score dalam memprediksi kebangkrutan bank umum di Indonesia (Studi pada bank umum yang tercatat di bursa efek Indonesia tahun 2007-2011). Jurnal Tepak Manajemen Bisnis, 6(1), 85–94. Makroprudensial, S. (2013). Penggunaan indeks stabilitas sistem keuangan (ISSK). Working Papers, Bank Indonesia. Retrieved from http://publication-bi.org/repec/idn/wpaper/WP152013.pdf Martono. (2010). Bank dan lembaga keuangan lain. Yogyakarta: Ekonisia FE UII. Rodoni, A., & Ali, H. (2014). Manajemen keuangan modern. Bogor: Mitra Wacana Media. Siregar, S. (2018). Metode penelitian kuantitatif. Jakarta: Prenada media Group. Sugiyono. (2008). Metode penelitian administrasi. Bandung: CV Alfabeta. Ulum, F. (2011). Perbankan syariah di Indonesia. Jakarta: Putri Media Nusantara. Wahyudi, R. (2020). Analisis pengaruh CAR, NPF, FDR, BOPO dan inflasi terhadap profitabilitas perbankan syariah di Indonesia: Studi masa pandemi covid-19. At-Taqaddum, 12(1), 13. https://doi.org/10.21580/at.v12i1.6093
Produktivitas Kerja dalam Perspektif Manajemen Sumber Daya Insani (di Sentra Kerajinan Ukiran Kayu Kabupaten Blora) Pita Mei Zilvia; Dahruji Dahruji
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 2 (2022): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i2.13190

Abstract

ABSTRACTThe industrial sector in Indonesia is currently able to lead other sectors in the development process of a country. Industrialization aims to improve the population's welfare by enhancing the people's quality of life, and the industrial sector is expected to be reliable and have a significant demand for labour. To increase work productivity, the company must pay attention to the provision of wages, incentives, and work experience. This study aims to examine the effect of work productivity from the perspective of human resource management. The findings in the study indicate that the variables that affect work productivity are wages and incentives. In contrast, work experience does not affect work productivity. And based on the perspective of human resource management, the salaries and incentives applied have met the fair aspect that has been following the work agreement in the company, and good work experience can help maintain the family economy and create productive employees. ABSTRAK Sektor industri di Indonesia sekarang ini mampu memimpin sektor-sektor lain dalam proses pembangunan suatu negara. Industrialisasi tersebut bertujuan untuk meningkatkan kesejahteraan penduduk dengan meningkatkan kualitas hidup masyarakat dan sektor industri diharapkan dapat diandalkan dan memiliki permintaan tenaga kerja yang besar. Cara dalam meningkatkan produktivitas kerja adalah perusahaan harus memperhatikan terhadap pemberian upah, insentif, dan pengalaman kerja. Penelitian ini bertujuan untuk mengkaji pengaruhi produktivitas kerja dalam perspektif manajemen sumber daya insani. Temuan dalam penelitian menunjukkan bahwa variabel yang mempengaruhi produktivitas kerja adalah upah dan insentif. Sedangkan pengalaman kerja tidak mempengaruhi produktivitas kerja. Dan berdasarkan persepktif manajemen sumber daya insani upah dan insentif yang diterapkan telah memenuhi aspek adil yang telah sesuai kesepakatan kerja dalam perusahaan dan pengalaman kerja yang baik dapat membantu mempertahankan ekonomi keluarga dan menciptakan karyawan yang produktif
Window Dressing Detection in the Energy Sector Industry Listed on the Indonesian Sharia Stock Index Tia Novi Yanti; Dahruji
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 6 (2022): November-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20226pp800-814

Abstract

ABSTRAK Penelitian ini mempunyai tujuan yaitu ingin menganalisis apakah terdapat indikasi window dressing dalam laporan keuangan dilihat dari nilai cash holding, financial leverage dan nilai perusahaan pada sektor energi yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) Bursa Efek Indonesia selama periode 2017-2020. Metode penelitian yang diterapkan yakni uji Beda t-test menggunakan uji Mann Whitney. Sampel yang dipakai ada 22 perusahaan sektor energi di ISSI BEI untuk rentang waktu 2017 triwulan pertama sampai 2020 triwulan keempat. Berdasarkan hasil analisa dalam riset ini membuktikan kalau tidak ada perbedaan nilai cash holding, financial leverage serta nilai perusahaan pada triwulan IV terhadap nilai dalam triwulan I, triwuulan II serta triwulan III. Hal ini mengidentifikasi bahwa perusahaan tidak mengindikasikan gejala window dressing. Sehingga dapat ditarik kesimpulan bahwa beberapa perusahaan di sektor energi yang tertera di ISSI BEI pada tahun 2017 hingga 2020 tidak terindikasi melaksanakan praktik window dressing. Hal ini dapat digunakan sebagai dokumen evaluasi bagi perusahaan di sektor energi untuk lebih meningkatkan operasional mereka. Untuk menghindari adanya indikasi window dressing, perusahaan energi yang terdaftar di ISSI BEI harus memprioritaskan upaya strategis dalam meningkatkan kinerja keuangan perusahaan sehingga cash holding, financial leverage, dan nilai perusahaan dapat mencerminkan situasi perusahaan. Kata kunci: window dressing, cash holding, financial leverage, nilai perusahaan.   ABSTRACT This study aimed to analyze whether there are indications of window dressing in financial statements seen from the value of cash holding, financial leverage and company value in the energy sector listed on the Indonesian Sharia Stock Index (ISSI) of the Indonesia Stock Exchange (IDX) during the 2017-2020 period. The research method applied was the Different t-test using the Mann Whitney test. The sample used is 22 energy sector companies on the ISSI IDX for the period of 2017 first quarter to 2020 fourth quarter. Based on the results of the analysis, it proves that there is no difference in the value of cash holding, financial leverage and the value of the company in the 4th quarter of the value in the 1st, 2nd and 3rd quarters. This indicates that the company has no indication of window dressing symptoms. So it can be concluded that several companies in the energy sector listed on the ISSI IDX in 2017 to 2020 are not indicated to carry out window dressing practices. It can be used as an evaluation document for companies in the energy sector to further improve their operations. To avoid any indication of window dressing, energy companies listed on the ISSI IDX must prioritize strategic efforts in improving the company's financial performance so that cash holding, financial leverage, and company value can reflect the company's situation. Keywords: window dressing, cash holding, financial leverage, firm value.   REFERENCES Alandari, T. rohmadoni. (2016). Analisis window dressing pada reksa dana saham perusahaan sekuritas Indonesia tahun 2010-2015. 1–8. Skrupsi tidak dipublikasikan. Universitas Jember. Alteza, M. (2007). Efek hari perdagangan terhadap return saham: suatu telaah atas anomali pasar efisien. Jurnal Ilmu Manajemen, 3(1), 31–42. Aprillia, S. V. (2016). Analisis window dressing pada perusahaan BUMN yang terdaftar di bursa efek Indonesia Periode 2012-2014. Doctoral dissertation. STIE Perbanas Surabaya. BBPT. (2022). BBPT outlook energi Indonesia. Badan Pengkajian Dan Penerapan Teknologi. Retrieved from https://www.bppt.go.id/dokumen/outlook-energi BEI. (2022a). Indeks saham syariah. Bursa Efek Indonesia. Retrieved from https://www.idx.co.id/idx-syariah/indeks-saham-syariah/ BEI. (2022b). Klasifikasi sektor dan subsektor. Bursa Efek Indonesia. Retrieved from https://www.idx.co.id/produk/saham/#Klasifikasi Sektor dan Subsektor Bestari, W. A. (2014). Analisis window dressing pada perusahaan sektor industri barang konsumsi yang terdaftar di bursa efek Indonesia periode 2010-2013. Skripsi tidak dipublikasikan. Universitas Maritim Raja Ali Haji Tanjungpinang. Chandra, F. O., Sugiarto, B., & Biantara, D. (2022). Analisis window dressing pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia periode 2018-2020. Accounting Cycle Journal, 3(2), 88–111. Christina, S. O., & Andadari, R. K. (2015). Praktek window dressing pada reksa dana saham di Indonesia tahun 2008-2012. Jurnal Studi Manajemen, 9(1), 57–75. Dahruji, D., & Muslich, A. A. (2022). Pengaruh profitabilitas terhadap financial distress pada bank umum syariah periode 2018 – 2020. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(3), 388–400. https://doi.org/10.20473/vol9iss20223pp388-400 DEN. (2021). Laporan hasil analisis neraca energi nasional 2021. Dewan Energi Nasional. Retrieved from https://www.den.go.id/index.php/publikasi/documentread?doc=buku-neraca-energi-2021.pdf Fathurrahman, A., & Widiastuti, R. A. (2021). Determinan indeks saham syariah Indonesia. Islamic Banking: Jurnal Pemikiran Dan Pengembangan Perbankan Syariah, 7(1), 179–194. https://doi.org/10.36908/isbank.v7i1.309 Febriani, L., Wahyudi, I., & Olimsar, F. (2021). Pengaruh window dressing terhadap keputusan investasi pada perusahaan otomotif dan komponen yang terdaftar di bursa efek Indonesia (2016-2020). Jambi Accounting Review (JAR), 2(1), 112–127. Gill, A., & Shah, C. (2012). Determinants of corporate cash holdings: evidence from Canada. International Journal of Economics and Finance, 4(1), 70–79. https://doi.org/10.5539/ijef.v4n1p70 Harinaldi. (2005). Prinsip-prinsip statistik untuk teknik dan sains. Jakarta: Erlangga. Hartono, J. (2013). Teori portofolio dan analisis investasi edisi kedelapan. Yogyakarta: BPFE. Iramani, R., & Mahdi, A. (2006). Studi tentang pengaruh hari perdagangan terhadap return saham pada BEI. Jurnal Akuntansi Dan Keuangan, 8(2), 63–70. https://doi.org/10.9744/jak.8.2.pp.%2063-70 Khokhar, A. R. (2013). Three essays in empirical corporate. Unpublished Thesis. McMaster University. Mardhiyah, S. (2012). Pengaruh bulan perdagangan terhadap return saham: pengujian january effect di indeks harga saham liquidity 45 (studi pada perusahaan sektor keuangan perbankan yang tercatat di LQ45 selama periode 2004-2012). Jurnal Ilmiah Mahasiswa Fakultas Ekonomi Dan Bisnis, 2(1), 1–12. Murtini, U., & Ukru, M. J. (2021). Determinan cash holding bank yang terdaftar di bursa efek Indonesia. Jurnal Riset Manajemen Dan Bisnis, 16(1), 13–20. https://doi.org/10.21460/jrmb.2021.161.368 Nersiyanti, Usman, H., & Hapid. (2020). Pengaruh manajemen laba terhadap nilai perusahaan dengan mekanisme corporate governance sebagai variabel moderasi. http://repository.umpalopo.ac.id/560/ Prasetyorini, B. F. (2013). Pengaruh ukuran perusahaan, leverage, price earnings ratio dan profitabilitas terhadap nilai perusahaan. Jurnal Imu Manajemen, 1(1), 183–196. Primasari, N. S., & Tri Wahyuningtyas, E. (2021). Analisis F-score untuk pendeteksian window dressing dengan moderasi manajemen laba dan cash holding. E-Jurnal Akuntansi, 31(5), 1189–1200. https://doi.org/10.24843/eja.2021.v31.i05.p09 Primasari, N. S., & Wahyuningtyas, E. T. (2020). Earning management dan cash holding sebagai moderasi pendeteksian window dressing dengan F-score analysis. Accounting Global Journal, 4(2), 139–152. https://doi.org/10.24176/agj.v4i2.5095 Pujiningsih, Y., & Dahruji. (2021). Pengaruh tingkat inflasi dan indeks saham syariah indonesia (ISSI) terhadap pertumbuhan sukuk korporasi di Indonesia (periode tahun 2015-2020). Kaffa: Journal of Sharia Economic and Islamic Law, 2(4), 105–120. Putri, W. D., & Sari, S. P. (2022). Fenomena sell in May, window dressing, December effect dan January effect terhadap dinamika harga saham perbankan. 5th Prosiding Business and Economics Conference in Utilization of Modern Technology, 614–623. Rahmawati, H., Suparlinah, I., & Pratiwi, U. (2018). Analisis variabel cash holding, financial leverage, managerial ownership dan ukuran perusahaan dalam mendeteksi adanya praktik window dressing pada perusahaan sektor pertambangan yang terdaftar di bursa efek Indonesia periode 2013-2016. SAR (Soedirman Accounting Review): Journal of Accounting and Business, 3(2), 184–200. https://doi.org/10.20884/1.sar.2018.3.2.1217 Riswandi, P., & Yuniarti, R. (2020). Pengaruh manajemen laba terhadap nilai perusahaan. Pamator Journal, 13(1), 134–138. https://doi.org/10.21107/pamator.v13i1.6953 Riyanto, B. (2010). Dasar-dasar pembelajaran perusahaan. Yogyakarta: UGM Press. Rudiyanto. (2013). Sukses finansial dengan reksa dana. Jakarta: PT Elex Media Komputindo. Sari, D. N. (2019). Analisis praktik window dressing pada perusahaan yang terdaftar di LQ45 bursa efek Indonesia periode 2015-2017. Skripsi tidak dipublikasikan. Universitas Brawijaya. Sugiyono. (2008). Metode penelitian administrasi. Bandung: CV Alfabeta. Supriyono, R. A. (2018). Akuntansi keperilakuan. Yogyakarta: UGM PRESS. Suryahadi, A. (2022). Indeks sektor energi melesat, ini deretan saham yang bisa dicermati. Retrieved from https://investasi.kontan.co.id/news/indeks-sektor-energi-melesat-ini-deretan-saham-yang-bisa-dicermati Syaifullah, A. (2018). Analisis pengaruh financial leverage dan operating leverage terhadap stock return. INOVASI, 14(2), 53. https://doi.org/10.29264/jinv.v14i2.1928 Wulandari, M. (2013). Anomali pasar bulan perdagangan terhadap return saham dan abnormal return. Skripsi tidak dipublikasikan. Universitas Islam Negeri Syarif Hidayatullah Jakarta.
THE ANALYSIS OF INFLUENCE STATE EXPENDITURES, ISLAMIC BANKING FINANCE AND FOREIGN INVESTMENT (PMA) ECONOMIC GROWTH IN INDONESIA 2017-2022 Nabilah Al Madani; Dahruji Dahruji
LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan Vol. 16 No. 2 (2022): DESEMBER
Publisher : LP2M Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.499 KB) | DOI: 10.35316/lisanalhal.v16i2.273-294

Abstract

The purpose of this research were assessing the effect of the correlation between state spending, Islamic banking finance and foreign investment (PMA) economic growth in Indonesia. The research sources of data were secondary data from 2017-2021. From this analysis, the Gross Domestic Product at constant prices was used to measure Indonesia's economic growth. This study were included in quantitative research and applies the Multiple Linear Regression Method. The results of the study based on the t-test (partial test) found that Islamic banking finance and foreign investment (PMA) significantly affect economic growth in Indonesia. Then for the variable State Expenditure did not significantly affect Economic Growth in Indonesia.
BI-7 DAY REVERSE REPO RATE EXCHANGE RATE, MONEY SUPPLY, AND THE NUMBER OF SHARIA CAPITAL MARKET INVESTORS Camelia Lutfiana Mahmud; Dahruji Dahruji
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.197-206

Abstract

This study aims to analyze the influence of the variables BI 7-Day Reserve Repo Rate, Exchange Rate, and the Amount of Money in Circulation on investors in the Islamic capital market. The research method used is multiple linear regression using the t-test, F-test, and coefficient of determination (). The data used in this study is secondary data obtained from several data sources, namely IDX, Bank Indonesia, Badan Pusat Statistik, and CNBC Indonesia which includes data on the BI 7-Day Reserve Repo Rate, exchange rate, total money supply, and data on the number of investors. Islamic capital market in 2017-2021. The results of this study indicate that BI7DRR and Money Supply affect the Number of Islamic Capital Market Investors, while the Exchange Rate does not affect the Number of Islamic Capital Market Investors.
Co-Authors A'yunina Amalia Muslich Alifia Rahma Bustomi Arisandi Camelia Lutfiana Mahmud Mashudi Mashudi Nabilah Al Madani Permata, Arif Rachman Eka Pipit Festy Wilianarti Pita Mei Zilvia Qorirotul Uyun Sofy Laila Sari Tia Novi Yanti Totok Hendarto Yulfika Yulfika Yuzakky Amrulloh