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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Jefriyanto Jefriyanto
STIE Mahaputra Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Tingkat Pemahaman dan Minat Pengurus Dewan Kemakmuran Masjid Terhadap Financial Technology (Fintech) Syariah Jefriyanto Jefriyanto; Didik Riyanto
Jurnal Ilmiah Ekonomi Islam Vol 7, No 1 (2021): JIEI : Vol. 7, No. 1, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (10.945 KB) | DOI: 10.29040/jiei.v7i1.1857

Abstract

This study aims to examine the level of understanding and interest in the management of the Mosque Prosperity Council towards sharia fintech. This type of research built by the author is a quantitative descriptive study by conducting surveys. The population in this study is the Mosque Prosperity Council in Jakarta and its surroundings. The sample are the administrators of the Mosque Prosperity Council. The sampling technique used was random sampling, the sample used was 42 respondents. The results showed that the respondents had a good understanding and a high enough interest in fintech. However, for sharia fintech, respondents have less understanding and knowledge, even though they have a high enough interest for using sharia fintech in the mosque environment.
Pengaruh Rasio Keuangan Terhadap Harga Saham Syariah Dengan Earning Per Share Sebagai Variabel Moderating Muhammad Yusuf; Jefriyanto Jefriyanto
Jurnal Ilmiah Ekonomi Islam Vol 7, No 2 (2021): JIEI : Vol. 7, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.043 KB) | DOI: 10.29040/jiei.v7i2.2314

Abstract

This research is using secondary data obtained from the official website of IDX and Investing. Total population in this study are all JII members companies from 2016-2018 and the number of samples in this study are 18 companies that are members of the Indonesia Stock Exchange, especially in the Jakarta Islamic Index from 2016-2018. Data analysis techniques used in this study are the classic assumption test and the Moderated Regression Analysis (MRA) analysis test or commonly called the interaction test. Based on the results of the research conducted obtained the results of variables that have partial significant effect are DER, DPR, ROA, PBV while other variables such as PER, CR, NPM and DYR has no effect on sharia stock prices. Then for the moderation variable (Earning Per Share) proved able to moderate each independent variable and this moderating variable can strengthen the relationship between the independent variable (X) to the dependent (Y).
Analisis Pertumbuhan Ekonomi dan Ketimpangan Wilayah di Provinsi Riau Muhammad Yusuf; jefriyanto jefriyanto
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 1 No 1 (2021): AMBITEK - Edisi Februari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.689 KB) | DOI: 10.56870/ambitek.v1i1.8

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pertumbuhan ekonomi dan tingkat ketimpangan wilayah di Provinsi Riau. Metode penelitian menggunakan metode studi kasus, menggunakan data sekunder berupa data time series tahun 2011-2018. Data dianalisis dengan menggunakan analisis pertumbuhan ekonomi Tipologi Klassen, indeks ketimpangan Williamson dan Indeks Entropi Theil. Hasil penelitian menunjukkan bahwaberdasarkan hasil tipologi Klassen, pertumbuhan ekonomi di Provinsi Riau terletak pada Kuadran I, ini artinya bahwa Provinsi Riau merupakan propinsi yang termasuk pada kelompok daerah maju dan cepat tumbuh.Berdasarkan perhitungan indek Williamson, Provinsi Riau dari tahun 2011-2018 memiliki ketimpangan dengan kisaran 0,470-0,620 dengan kriteria ketimpangan sedang atau rata-rata indeks ketimpangan 0,526. Meskipun kriteria ketimpangan sedang, namun nilai dari indeks tersebut mengalami penurunan selama tahun analisis. Berdasarkan indeks Enthropi Theil, pada tahun 2018 analisis diperoleh nilai rata-rata indeks 0,0470. Selama periode 2011-2018, ada kecenderungan penurunan nilai indeks yang dimulai pada tahun 2018. Adanya ketimpangan yang menurun disebabkan oleh adanya konsentrasi kegiatan ekonomi wilayah, alokasi investasi yang merata dan tingkat mobilitas faktor produksi antar daerah. Kata Kunci: Pertumbuhan Ekonomi, Ketimpangan Wilayah Indexs Williamson, Tipologi Klassen
Faktor-Faktor yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2019 Rahmadani Rahmadani; Jefriyanto Jefriyanto
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 1 No 2 (2021): AMBITEK - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.626 KB) | DOI: 10.56870/ambitek.v1i2.32

Abstract

The purpose of this study is to determine and analyze the factors that influence dividend policy simultaneously and partially in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study are companies listed in the property and real estate sector on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. The sample in this study used a purposive sampling technique, so from a population of 63 companies, 6 companies will be used as samples for 6 consecutive years, so that the total observations were 36 companies. The results of hypothesis testing prove that jointly firm size, liquidity, leverage, profitability, activity, cash flow, growth have a significant effect on dividend policy. Partially, company size has a negative and significant effect on dividend policy. Liquidity, profitability, and cash flow have a negative but insignificant effect on dividend policy. Leverage has a positive but not significant effect on dividend policy. Activity and Growth have a positive and significant effect on dividend policy. This research is expected to contribute to providing input and description regarding dividend policy so that it can help stakeholders.
Internal Control System Analysis of Cash Flow Didik Riyanto; Puja Oktavia; Jefriyanto Jefriyanto
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): AMBITEK - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (812.878 KB) | DOI: 10.56870/ambitek.v2i1.35

Abstract

This study aims to determine the extent to which the internal control system for cash receipts and disbursements is carried out by the Al-Hafidz DAPM UPK in carrying out its activities in order to achieve its goals. The method used in this research is qualitative research, with flowchart data analysis techniques, namely by pictorial analysis techniques used to explain the procedures that occur briefly and clearly, and descriptively, namely by first collecting data, classifying and interpreting data so that it can provide a clear picture of the problem under study. In collecting data using observation techniques, interviews, questionnaires and documentation, where the data taken is primary data in the form of evidence of records or historical reports that have been arranged in published and unpublished archives. The results of this study indicate that the internal control system for cash receipts and disbursements at UPK DAPM Al-Hafidz has been running well, but is not fully in accordance with the five components of internal control according to COSO theory. Four components are appropriate, namely the control environment, risk assessment, information and communication, and monitoring, while one component, namely control activities, is not appropriate.
Faktor-faktor yang Mempengaruhi Keputusan Merevaluasi Aset Tetap Jefriyanto Jefriyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.569

Abstract

This study aims to determine the effect of leverage, liquidity, fixed asset intensity, and size of the company against the decision to revaluate fixed assets. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2012 until 2016 as many as 550 units of analysis and the sample is collected by using purposive sampling technique which the samples were chosen selectively. By using logistic regression, the result of this research is fixed asset intensity and firm size have positive effect to revaluation decision. Liquidity and leverage have no effect on the decision to revalue fixed assets. The conclusions of this study are companies that have high fixed assets and companies with a large percentage of sales are more likely to revalue fixed assets.
Faktor-faktor yang Mempengaruhi Kebijakan Hutang Masril Masril; Jefriyanto Jefriyanto; Yusridawati Yusridawati
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.901

Abstract

This study aims to analyze the effect of company growth, asset structure, and liquidity on the company's debt policy. The population in this study are all food and beverage companies that are consistently listed on the IDX during the period 2017 – 2019. The sample was selected by purposive sampling with a total of 18 companies. This study uses secondary data in the form of annual financial report data and company annual reports for 3 years (2017-2019). The analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of the study show that liquidity has a significant dan negative effect on the company's debt policy. Simultaneously company's growth, asset structure, and liquidity have a significant effect on the company's debt policy.
Perbandingan Return on Asset, Return on Equity, Gross Profit Margin, Operating Profit Margin, dan Net Profit Margin Sebelum dan Semasa COVID-19 Pada PT Matahari Department Store, Tbk Jefriyanto Jefriyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.464

Abstract

This study aims to determine the impact of covid-19 on profitability at PT. Matahari Department Store, Tbk. Profitability is the ratio used to measure the level of profit obtained from sales and investment. Profitability concerns are Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM) and Net Profit Margin (NPM). The data is secondary data which includes financial reports for 2019 and 2020. The analysis tools is the profitability ratio and for analyzing the data, this study uses a descriptive method. The results of this study indicate that ROA, ROE, GPM, OPM and NPM have decreased between 2019 and 2020. This is because companies no longer have any profits in 2020. This decrease is due to the covid-19 outbreak which has caused national and international economies issues, including PT. Matahari Department Store, Tbk.
Faktor-faktor yang Mempengaruhi Keputusan Merevaluasi Aset Tetap Jefriyanto Jefriyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.569

Abstract

This study aims to determine the effect of leverage, liquidity, fixed asset intensity, and size of the company against the decision to revaluate fixed assets. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2012 until 2016 as many as 550 units of analysis and the sample is collected by using purposive sampling technique which the samples were chosen selectively. By using logistic regression, the result of this research is fixed asset intensity and firm size have positive effect to revaluation decision. Liquidity and leverage have no effect on the decision to revalue fixed assets. The conclusions of this study are companies that have high fixed assets and companies with a large percentage of sales are more likely to revalue fixed assets.
Faktor-faktor yang Mempengaruhi Kebijakan Hutang Masril Masril; Jefriyanto Jefriyanto; Yusridawati Yusridawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.901

Abstract

This study aims to analyze the effect of company growth, asset structure, and liquidity on the company's debt policy. The population in this study are all food and beverage companies that are consistently listed on the IDX during the period 2017 – 2019. The sample was selected by purposive sampling with a total of 18 companies. This study uses secondary data in the form of annual financial report data and company annual reports for 3 years (2017-2019). The analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of the study show that liquidity has a significant dan negative effect on the company's debt policy. Simultaneously company's growth, asset structure, and liquidity have a significant effect on the company's debt policy.
Co-Authors Didik Riyanto MASRIL, MASRIL Muhammad Yusuf Puja Oktavia Rahmadani Rahmadani Yusridawati Yusridawati