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All Journal Jurnal Akuntansi dan Pajak IJBE (Integrated Journal of Business and Economics) Scientia: Jurnal Hasil Penelitian Sustainable: Jurnal Kajian Mutu Pendidikan Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Budgeting: Jurnal Akuntansi Syariah
Marheni Marheni
IAIN Syaikh Abdurrahman Siddik Bangka Belitung
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Budgeting: Jurnal Akuntansi Syariah

 1 
SOCIAL RESPONBILITY BANK SYARIAH DENGAN PENDEKATAN ISLAMIC SOCIAL REPORT DAN PENGARUHNYA TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN Marheni Marheni
Budgeting: Jurnal Akuntansi Syariah Vol 1 No 1 (2020): Budgeting: Jurnal Akuntansi Syariah, Desember 2020
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

Responsibility disclosure and islamicity performance index on the profitability of sharia banks in the period 2015-2019, The samples used are Bank Muamalat, Bank Mandiri Syariah Bank, Mega Syariah, BRI syariah, BCA syariah and BNI syariah period 2015-2019, Analytical technique used in this research with multiple linear regression analysis. he result of analysis shows that Corporate Social Responsibility has no significant effect on profitability of syariah bank and on Islamicity Performance Index has significant influence on profitability of syariah bank
PENENTUAN STRATEGIC INITIATIVES DAN KEY PERFORMANCE BERDASAR LAG DAN LEAD PERSPECTIVE PENGUKURAN KINERJA BALANCE SCORECARD PADA BANK SYARIAH INDONESIA Marheni Marheni
Budgeting: Jurnal Akuntansi Syariah Vol 2 No 1 (2021): Budgeting: Jurnal Akuntansi Syariah, Juni 2021
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

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Abstract

Tujuan penelitian ini adalah untuk menganalisis kinerja Bank Syariah Indonesia (BSI) ex BSM dengan perspektif Balanced Scorecard dan menentukan strategi keuangan dengan strategic initiatives dan key performance. Jenis penelitian ini menggunakan deskriptif kuantitatif. Penelitian ini menggunakan data keuangan tahun 2019-2020. Teknik analisis data menggunakan pengukuran keuangan dan non keuangan. Hasil penelitian menunjukkan bahwa kinerja Bank Syariah Indonesia (BSI) ex BSM berdasarkan kinerja keuangan memiliki kategori yang cukup baik. Berdasarkan perspektif proses bisnis internal serta pembelajaran dan pertumbuhan juga dikategorikan baik. Berdasarkan strategi initiatives dan key performance maka Bank Syariah Indonesia (BSI) ex BSM perlu menyesuaikan rancangan atau target anggaran biaya dan pendapatan yang dibutuhkan untuk mengukur tingkat penurunan atau kenaikan biaya operasional perusahaan. Kesimpulan penelitian ini diperoleh bahwa berdasarkan pendekatan Balanced Scorecard maka kinerja Bank Syariah Indonesia (BSI) ex BSM dikategorikan baik dengan meningkatkan pendapatan dan efisiensi biaya.
PERAN STANDAR AKUNTANSI KEUANGAN SYARIAH DALAM MENINGKATKAN KUALITAS PENYAJIAN LAPORAN KEUANGAN Marheni Marheni
Budgeting: Jurnal Akuntansi Syariah Vol 3 No 1 (2022): Budgeting: Jurnal Akuntansi Syariah, Juni 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i1.2739

Abstract

Islamic financial institutions, whether bank or non-bank, in the process of presenting financial statements must refer to Islamic financial accounting standards so that the resulting financial reports are of high quality. The purpose of this paper is to determine the role of Islamic financial accounting standards in improving the quality of financial statement presentation. The conclusion obtained from the discussion of this article is that every financial institution with sharia principles must understand sharia financial accounting standards. In order to present quality financial reports, Islamic financial institutions can be guided by PSAK sharia 101. With a good and correct understanding of PSAK sharia 101, the presentation of the company's financial statements will be structured, accountable, easy to understand, relevant, comparable and reliable
PENGELOLAAN SISTEM KEUANGAN DAERAH DENGAN ACTUAL USAGE DENGAN PELATIHAN OPERATOR SISTEM INFORMASI PADA PEMERINTAH PROPINSI BANGKA BELITUNG Marheni Marheni; Imam Alfikri Pratama
Budgeting: Jurnal Akuntansi Syariah Vol 3 No 2 (2022): Budgeting: Jurnal Akuntansi Syariah, Desember 2022
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v3i2.2845

Abstract

This study aims to examine and analyze the significant effect of personal information system technical skills, system user training on the adoption of actual usage services and SIMDA performance in the Bangka Belitung provincial government. This research was an explanatory research The population taken in this study were SIMDA operators (OPD Regional Apparatus Organizations) in the Bangka Belitung Provincial Government as many as 62 people. Data analysis technique using path analysis Based on the results of the study, it can be concluded that: 1) The ability of personal information system techniques has a significant effect on SIMDA performance. The better the personal technical ability, the better SIMDA's performance; 2) System user training has no effect on SIMDA performance. Less than optimal training does not improve SIMDA performance; 3) Personal information system technical capabilities for the Adoption of SIMDA Actual Usage services; 4) Increasing operator capabilities will increase the adoption of SIMDA Actual Usage services; 5) System user training has no effect on SIMDA performance. Less than optimal training does not increase the adoption of SIMDA Actual Usage services and 6) Adoption of SIMDA Actual Usage services has a significant effect on SIMDA performance. The better the adoption of the Actual Usage service, the better SIMDA performance.
Pengaruh Kinerja Keuangan Perusahaan Terhadap Harga Saham Syariah (Studi Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index (JII) Periode 2017 – 2021) Andi Fatma Wati; Agus Triyono; Marheni Marheni
Budgeting: Jurnal Akuntansi Syariah Vol 4 No 1 (2023): Budgeting: Jurnal Akuntansi Syariah, Juni 2023
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v4i1.3552

Abstract

Menilai kinerja keuangan dimata para calon investor perlu mengetahui kinerja keuangan sehingga calon investor akan tertarik untuk membeli saham yang ditanamkan oleh perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added, dan Market Value Added terhadap Harga Saham Syariah pada perusahaan Manufaktur yang terdaftar di Jakarta Islamic Index Tahun 2017-2021. Dalam penelitian ini menggunakan jenis penelitian yang bersifat kuantitatif deskriptif dengan jenis data sekunder.
Co-Authors Agus Triyono Andi Fatma Wati Citra Etika Diah Mukminatul Hasimi Imam Alfikri Pratama Kusnadi Kusnadi Liya Ermawati Robby Irwansyah Yulistia Devi Yunita Maharani Yunita Maharani