Articles
<![CDATA[Pengaruh Pembiayaan Mudharabah, Musyarakah Dan Ijarah Terhadap Profitabilitas Bank Umum Syariah Di Indonesia ]]>
<![CDATA[Devi Sri Hartati]]>;
<![CDATA[Dailibas Dailibas]]>;
<![CDATA[Isro’iyatul Mubarokah]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 7, No 1 (2021): JIEI : Vol. 7, No. 1, 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v7i1.1836
<![CDATA[Abstract This study aims to determine the effect of mudharabah, musyarakan and ijarah financing jointly or partially on profitability at Islamic Commercial Banks in Indonesia for the 2015-2019 Period. The data used are the financial statements of Bank BCA Syariah and Bank Mandiri Syariah which provide quarterly financial reports. The research method used in this research is quantitative descriptive method. This study used the Multiple Linear Regression model, using four classical assumption tests, namely normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results of this study indicate that partially mudharabah has no effect on profitability. Musyarakah partially has a positive and significant effect on profitability. Partially ijarah has a positive and significant effect on profitability. Simultaneously mudharabah, musyarakah and ijarah have a significant effect on profitability.]]>
<![CDATA[Pengaruh Kompetensi, Independensi dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Pada Perwakilan BPKP Provinsi Jawa Barat ]]>
<![CDATA[Dailibas Dailibas]]>;
<![CDATA[Nasution Nasution]]>
<![CDATA[ Accounthink Vol 4 No 1 (2019) ]]>
Publisher : <![CDATA[UNSIKA (Universitas Singaperbangsa Karawang) ]]>
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DOI: 10.35706/acc.v4i1.1817
<![CDATA[The main problem of this research are: (1) How much influence of auditor's competence to audit quality at BPKP West Java Province. (2) How much influence auditor independence to audit quality at BPKP West Java Province. (3) How much influence of auditor work experience to audit quality at BPKP West Java Province. (4) How much influence the independence, competence, and experience of auditor work on audit quality at BPKP West Java Province. The purpose of this study to determine the general description of the Competence, Independence and Work Experience Auditors simultaneously affect the quality of audits at BPKP Representatives West Java Province. The research method used descriptive by using quantitative approach. The results of this study prove that the Competence, Independence and Working Experience Auditor significantly influence the quality of audits conducted by auditors BPKP Representative West Java Province. Suggestions to be addressed are: (1) To strengthen the competence of auditors to attend seminars more often, to increase formal education and training on audits and other disciplines to support audit implementation, as well as opportunities to attend courses or improvement of professional education, (2) ). To increase independence in order for the auditor to avoid complicating interests with the parties being examined, and to limit repeated audits to the same inspection object each year. (3). To improve audit work experience for auditor to always perform audit, and in conducting of audit supported by making adequate audit work papers and end by compiling audit report result.]]>
<![CDATA[PENGARUH DEBT TO EQUITY RATIO (DER) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2014 – 2019) ]]>
<![CDATA[Putri Asri Budiyani]]>;
<![CDATA[Dailibas -]]>
<![CDATA[ Juripol (Jurnal Institusi Politeknik Ganesha Medan) Vol. 3 No. 2 (2020): Juripol Volume 3 Nomor 2 Tahun 2020 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/juripol.v3i2.10758
<![CDATA[The development of the coal mining subsector companies have decreased, especially in stock prices. The companies performance is the main point for investors to invest in the middle of a less good level influenced by various factors, including due to debt and profit. Financial statements are a proof of the companies performance. Searching for these factors is done by analyzing financial ratios related to debt and profits. The purpose of this research is analyze whether DER and EPS have a partial and simultaneous effect on stock prices. The population are all coal mining subsector companies listed on the Indonesia Stock Exchange (BEI) in the period 2014-2019 with a sample of 10 companies. This research is quantitative with purposive sampling technique. The data used are financial statements published by the Indonesia Stock Exchange (BEI) and then processed using SPSS for Windows 25. The results of the research get that partially DER has no effect on stock prices while EPS has an effect on stock prices. Simultaneously the DER and EPS have effects together on stock prices. Based on the results of DER and EPS with regression models, the variables have a strong influence on stock prices with determination were 37%. The biggest influence was contributed is EPS by 31% and then DER by 6%.]]>
<![CDATA[Pengaruh Penjualan Dan Harga Pokok Penjualan Terhadap Laba Bersih ]]>
<![CDATA[Denisa Nurazhari]]>;
<![CDATA[Dailibas Dailibas]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i2.1663
<![CDATA[The problems raised in this study are: analyzing, analyzing and analyzing the analysis and sales and cost of goods sold to net income. The listed companies in the cigarette manufacturing sub-sector were IDX 2011-2019. The number of samples taken were 4 (three) cigarette sub-sector companies from 5 cigarette company populations that had published complete annual financial reports during the study period. The sampling technique used was purposive sampling. This thesis is expected to contribute to the development of accounting, especially financial accounting. The research method used is descriptive quantitative method verivicative with multiple linear regression analysis. Based on the results of data analysis, the results were obtained; Sales have a significant positive effect on net income. And the Sales Price in a partial test has a negative effect on net income, on the same or simultaneous test, Sales and COGS are known to have a significant effect on Net Income. Keywords: Sales, COGS, Net Income,]]>
<![CDATA[Pengaruh Return On Asset dan Net Profit Margin Terhadap Harga Saham ]]>
<![CDATA[Abdul Hamid]]>;
<![CDATA[Dailibas Dailibas]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i2.1664
<![CDATA[In the last few years, the national automotive industry has shown fairly attractive developments that are in great demand. This study aims to examine the effect of ROA and NPM on stock prices in automotive and component manufacturing companies listed on the IDX for the 2014-2019 period. The sample in this study there were 5 companies from 13 companies as a population, sampling using purposive sampling, so that the number of samples studied was 30 data for 6 years. The research method used is descriptive quantitative research methods. Based on the results of the research conducted, the authors concluded with the t test and f test, namely: ROA has a negative effect on stock prices, NPM has a positive effect on stock prices. Simultaneously ROA and NPM have an effect on stock prices. Based on this research, it is known that the stock price can be described as 53.3% by ROA and NPM and there are still 46.7% other factors outside the independent variables in this study that can describe the stock price. Keywords: ROA, NPM, Stock Price.]]>
<![CDATA[Pengaruh NPL dan CAR terhadap ROE pada Bank Swasta ]]>
<![CDATA[Devi Rositasari]]>;
<![CDATA[Dailibas Dailibas]]>
<![CDATA[ Jurnal Ekonomi Vol 31 No 01 (2022): [Jurnal STEI Ekonomi - JEMI] Vol. 31 No. 01 (Juni 2022) ]]>
Publisher : <![CDATA[Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE) ]]>
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DOI: 10.36406/jemi.v31i01.610
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh NPL dan CAR terhadap ROE pada Bank Swasta periode 2016-2021 yang diperoleh dari masing-masing bank. Metode yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 25. Hasil penelitian ini secara parsial menujukkan bahwa NPL berpengaruh negative terhadap return on equity, sedangkan CAR berpengaruh positif terhadap return on equity. Secara simultan NPL dan CAR berpengaruh positif terhadap return on equity.]]>
<![CDATA[Analisis Manajemen Risiko Pada Proyek Pembangunan dan Penjualan Apartemen ]]>
<![CDATA[Nanda Ayu Yuliani]]>;
<![CDATA[Dailibas Dailibas]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 8 No 22 (2022): Jurnal Ilmiah Wahana Pendidikan ]]>
Publisher : <![CDATA[Peneliti.net ]]>
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DOI: 10.5281/zenodo.7339146
<![CDATA[Apartment development is one solution to the problem of limited residential land that is increasing, especially in some large cities have land limitation problems. The purpose of this study is to identify the risks that may occur in the construction and sale of apartment projects. The amount of risk that occurs is caused by companies that are not careful in analyzing aspects of risk that occur if the project is developed citing internal factors to external factors. Furthermore, this study analyzes the development of the project to avoid risks that may occur, ranging from the development of project development to sales. In the sale of this apartment is done using SWOT analysis that is useful to find out the strengths, weaknesses, threats, and opportunities of apartment sales. Then the results obtained can be continued well. According to the strength and opportunity of the strategic location of apartment development in sales, more marketing strategies that will achieve sales targets.]]>
<![CDATA[Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2019-2021) ]]>
<![CDATA[Shofia Alifa Hamidah]]>;
<![CDATA[Dailibas Dailibas]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 8 No 23 (2022): Jurnal Ilmiah Wahana Pendidikan ]]>
Publisher : <![CDATA[Peneliti.net ]]>
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DOI: 10.5281/zenodo.7421786
<![CDATA[One independent variable, namely financial performance, is used in this study, as well as one dependent variable (firm value) and two moderating variables (and good corporate governance. The purpose of this research is to identify and analyze the effect of financial performance on firm value with dividend policy as a moderating variable.This study took a sample of 10 manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2020 using the purposive sampling method.The research hypothesis was tested using multiple analysis techniques and moderated regression analysis, with the SPSS (Statistical Product and Service Solutions The results of the study show that: 1) liquidity has no significant effect on firm value, 2) dividend policy is not able to significantly moderate the effect of liquidity on firm value, 3) leverage has no significant negative effect n on firm value, 4) dividend policy is not able to significantly moderate the effect of leverage on firm value, 5) Profitability has a significant positive effect on firm value, 6) dividend policy is not able to significantly moderate the effect of profitability on firm value.]]>
<![CDATA[PENGARUH PEMBIAYAN MURABAHAH, MUDHARABAH TERHADAP LABA BERSIH PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2015-2019 ]]>
<![CDATA[Elena Rahmatika]]>;
<![CDATA[Dailibas Dailibas]]>;
<![CDATA[Isro'iyatul Mubarokah]]>
<![CDATA[ Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 1 (2021): Edisi Januari - April 2021 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v5i1.908
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh pembiayaan murabahah dan mudharabah terhadap laba bersih Bank Umum Syariah di indonesia periode 2015 -2019. Teknik analisis data dalam penelitian ini adalah deksriptif verifikatif dengan pendekatan kuantitatif. Dalam penelitian ini sample penelitian yang digunakan sebanyak 40 sampel dari 8 perusahaan Bank Umum Syariah di indonesia periode 2015-2019. Dalam penelitian ini terdapat 5 data outlier sehingga data yang diperoleh semula 40 sampel menjadi 35 sampel. Hasil menunjukan bahwa (1) secara parsial terdapat pengaruh pembiayaan murabahah terhadap laba bersih (2) secara parsial tidak terdapat pengaruh pembiayaan mudharabah terhadap laba bersih (3) pembiayaan murabahah dan mudharabah berpengaruh signifikan secara simultan terhadap laba bersih.]]>
<![CDATA[PENGARUH PEMBIAYAAN MURABAHAH, MUSYARAKAH DAN MUDHARABAH TERHADAP PROFITABILITAS BANK UMUM SYARIAH ]]>
<![CDATA[Dani Ismawati]]>;
<![CDATA[Dailibas Dailibas]]>;
<![CDATA[Isro’iyatul Mubarokah]]>
<![CDATA[ Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 1 (2021): Edisi Januari - April 2021 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v5i1.949
<![CDATA[With competition between banks and the dominant conventional system, Islamic banks have shown a performance where profitability is above conventional banks. The purpose of this study was to see whether there was any influence between murabahah, musyarakah and mudharabah on profitability. The population of data used comes from the financial statements of Islamic commercial banks listed on the Indonesia Stock Exchange from 2016 to 2019. With the purposive sampling method, 32 data samples were used, but there were 2 outlier data. Therefore the sample data used in the study amounted to 30 data. The research method used is quantitative methods and research techniques with multiple linear regression analysis concluded with a partial test that murabahah has a significant and positive effect on profitability, musharaka has no and negative effect on profitability and mudharabah has no and positive effect on profitability. Then the simultaneous testing concluded that murabahah, musyarakah and mudarabah together affect profitability.]]>
